{ Todd N. Burkey Tax Collector

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1 2017 MUNICIPAL DATA SHEET (MUST ACCOMPANY 2017 BUDGET) CAP MUNICIPALITY: BOROUGH OF WEST CAPE MAY COUNTY: CAPE MAY Pamela M. Kaithern Mayor's Name December 31, 2017 Term Expires Governing Body Members Name Term Expires Municipal Officials Suzanne M. Stocker Municipal Clerk { Todd N. Burkey Tax Collector Frank Donato III Chief Financial Officer Leon P. Costello, CPA Registered Municipal Accountant Frank L. Corrado Municipal Attorney Date of Orig. Appt. C - Cert. No Cert. No. N Cert. No. 393 Lic. No. Peter C. Burke 12/31/2017 Carol E. Sabo 12/31/2017 Official Mailing Address of Municipality Please attach this to your 2017 Budget and Mail to: BOROUGH MUNICIPAL BUILDING 732 Broadway West Cape May, NJ Director, Division of Local Government Services Department of Community Affairs P.O. Box 803 Division Use Only Fax #: Trenton NJ Municode: Sheet A Public Hearing Date:

2 2017 MUNICIPAL BUDGET Municipal Budget of the BOROUGH of WEST CAPE MAY, County of CAPE MAY for the Fiscal Year It is hereby certified that the Budget and Capital Budget annexed hereto and hereby made a part hereof is a true copy of the Budget and Capital Budget approved by resolution of the Governing Body on the 8TH day of MARCH, 2017 and that public advertisement will be made in accordance with the provisions of N.J.S. 40A:4-6 and N.J.A.C. 5:30-4.4(d). Certified by me, this 8TH day of MARCH, 2017 It is hereby certified that the approved Budget annexed hereto and hereby made a part is an exact copy of the original on file with the Clerk of the Governing Body, that all additions are correct, all statements contained herein are in proof, and the total of anticipated revenues equals the total of appropriations. Certified by me, this 8TH day of MARCH, 2017 Leon P. Costello, CPA Registered Municipal Accountant Ocean City, NJ Address 1535 Haven Avenue Address Phone Number Clerk 732 Broadway Address West Cape May, NJ Address Phone Number It is hereby certified that the approved Budget annexed hereto and hereby made a part is an exact copy of the original on file with the Clerk of the Governing Body, that all additions are correct, all statements contained herein are in proof, the total of anticipated revenues equals the total of appropriations and the budget is in full compliance with the Local Budget Law, N.J.S. 40A:4-1 et seq. Certified by me, this 8TH day of MARCH, 2017 Chief Financial Officer DO NOT USE THESE SPACES CERTIFICATION OF ADOPTED BUDGET CERTIFICATION OF APPROVED BUDGET (Do not advertise this Certification form) It is hereby certified that the amounts to be raised by taxation for local purposes has been compared with It is hereby certified that the Approved Budget made part hereof complies with the requirements of law, and the approved Budget previously certified by me and any changes required as a condition to such approval approval is given pursuant to N.J.S. 40A:4-79. have been made. The adopted budget is certified with respect to the foregoing only. STATE OF NEW JERSEY STATE OF NEW JERSEY Department of Community Affairs Department of Community Affairs Director of the Division of Local Government Services Director of the Division of Local Government Services Dated:, 2017 By: Dated:, 2017 By: Sheet 1

3 COMMENTS OR CHANGES REQUIRED AS A CONDITION OF CERTIFICATION OF DIRECTOR OF LOCAL GOVERNMENT SERVICES The changes or comments which follow must be considered in connection with further action on this budget. BOROUGH of WEST CAPE MAY,County of CAPE MAY Sheet 1a

4 MUNICIPAL BUDGET NOTICE Section 1. Municipal Budget of the BOROUGH of WEST CAPE MAY, County of CAPE MAY for the Fiscal Year 2017 Be it Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the year 2017; Be it Further Resolved, that said Budget be published in the CAPE MAY STAR AND WAVE in the issue of 22 ND MARCH, 2017 The Governing Body of the BOROUGH of WEST CAPE MAY does hereby approve the following as the Budget for the year 2017: RECORDED VOTE BURKE Abstained (Insert last name) SABO Ayes KAITHERN Nays Absent Notice is hereby given that the Budget and Tax Resolution was approved by the BOARD OF COMISSIONERS of the BOROUGH of WEST CAPE MAY, County of CAPE MAY, on MARCH 8TH, A Hearing on the Budget and Tax Resolution will be held at BOROUGH MUNICIPAL BUILDING, on APRIL 12TH, 2017 at 7:00 o'clock (P.M.) at which time and place objections to said Budget and Tax Resolution for the year 2017 may be presented by taxpayers or other interested persons. Sheet 2

5 EXPLANATORY STATEMENT SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET YEAR 2017 General Appropriations For: (Reference to item and sheet number should be omitted in advertised budget) XX 1. Appropriations within "CAPS" - XX (a) Municipal Purposes {(Item H-1, Sheet 19)(N.J.S. 40A:4-45.2)} 1,495, Appropriations excluded from "CAPS" - XX (a) Municipal Purposes {(Item H-2, Sheet 28)(N.J.S. 40A: as amended)} 670, (b) Local District School Purposes in Municipal Budget (Item K, Sheet 29) - Total General Appropriations excluded from "CAPS" (Item O, Sheet 29) 2,165, Reserve for Uncollected Taxes (Item M, Sheet 29) Based on Estimated 95.50% Percent of Tax Collections 259, Building Aid Allowance $ 4. Total General Appropriations (Item 9, Sheet 29) for Schools-State Aid $ 2,424, Less: Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 760, Difference: Amount to be Raised by Taxes for Support of Municipal Budget (as follows) XX (a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes (Item 6(a), Sheet 11) 1,664, (b) Addition to Local District School Tax (Item 6(b), Sheet 11) - Sheet 3

6 EXPLANATORY STATEMENT - (Continued) SUMMARY OF 2016 APPROPRIATIONS EXPENDED AND CANCELED General Water Utility Water & Sewer Budget Utility Utility Budget Appropriations - Adopted Budget 2,315, , Budget Appropriations Added by N.J.S. 40A: , Emergency Appropriations - Total Appropriations 2,326, , Expenditures: Paid or Charged (Including Reserve for Uncollected Taxes) 2,124, , Reserved 202, , Unexpended Balances Canceled , Total Expenditures and Unexpended Balances Canceled 2,326, , Overexpenditures * Explanations of Appropriations for "Other Expenses" The amounts appropriated under the title of "Other Expenses are for operating costs other than "Salaries & Wages". Some of the items Included in " Other Expenses" are: Materials, supplies and non-bondable equipment; Repairs and maintenance of buildings, equipment, roads, etc.; Contractual services for garbage and trash removal, fire hydrant service, aid to volunteer fire companies, etc.; *See Budget Appropriation Items so marked to the right of column " Reserved." Printing and advertising, utility services, insurance and many other items essential to the services rendered by municipal government. Sheet 3a

7 EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE CAP CALCULATION CAP CALCULATION Total General Appropriations for ,315, Allowable Operating Appropriations before Cap Base Adjustment: Additional Exceptions per (N.J.S.A. 40A:4-45.3) 1,468, Subtotal 2,315, Exceptions Less: Additions: Total Other Operations - New Construction (Assessor Certification) 24, Total Uniform Construction Code Cap Bank 26, Total Interlocal Service Agreement 467, Cap Bank 49, Total Additional Appropriations - Total Capital Improvements 10, Total Debt Service 116, Transferred to Board of Education Total Additions 100, Type I School Debt Total Public & Private Programs 4, Maximum Appropriations within "CAPS" Sheet 0.5% 1,568, Judgements Total Deferred Charges Cash Deficit - Additional Increase to COLA rate. 3.5% Reserve for Uncollected Taxes 256, Amount of Increase allowable. 3.0% 43, Total Exceptions 854, Amount on Which CAP is Applied 1,460, % CAP 7, Maximum Appropriations within "CAPS" Sheet 3.5% 1,612, Allowable Operating Appropriations before Additional Exceptions per (N.J.S.A. 40A:4-45.3) 1,468, NOTE: Sheet 3b MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE A SUMMARY OF: 1. HOW THE "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) 2. A SUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD AMONG MORE THAN ONE OFFICIAL LINE ITEM (e.g. if Police S & W appears in the regular section and also under "Operation Excluded from "CAPS" section, combine the figures for purposes of citizen understanding.)

8 EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE RECAP OF GROUP INSURANCE APPROPRIATION Following is a recap of the Borough's Employee Group Insurance Estimated Group Insurance Costs $ 173, Estimated Amounts to be Contributed by Employees: 8, , Budgeted Group Insurance on Sheet 15c 165, Budgeted Group Insurance on Sheet 20 - Instead of receiving Health Benefits, Zero Borough employees have elected an opt-out for There are no opt-outs in West Cape May. Sheet 3b (2)

9 NEW JERSEY 2010 LOCAL UNIT LEVY CAP LAW P.L. 2007, c. 62, effective April 3, 2007, imposes a 4% CAP on the Tax Levy of your Municipality, with certain exception and exclusions. In addition to the all of the exceptions and exclusions the Local Finance Board may approve waivers for certain extraordinary costs identified by the Statute. The voters may also approve increases above the 4% CAP with a vote of at least 60%. P.L. 2007, c. 62, was amended by P.L c. 6 and P.L c. 44 (S-29 R1). The last amendment reduces the 4% to 2% and modifies some of the exceptions and exclusions. It also removes the LFB waiver. The voter referendum now requires a vote in excess of only 50% which is reduced from the original 60% in P.L. 2007, c. 62. SUMMARY LEVY CAP CALCULATION EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE ADJUSTED TAX LEVY PRIOR TO EXCLUSIONS 1,632, Exclusions: Allowable Shared Service Agreements Increase - Allowable Health Insurance Costs Increase Allowable Pension Obligations Increases 3, Allowable LOSAP Increase - Allowable Capital Improvements Increase - Allowable Debt Service and Capital Leases Inc. 24, Recycling Tax appropriation - Deferred Charge to Future Taxation Unfunded - Current Year Deferred Charges: Emergencies - Add Total Exclusions 28, Less Cancelled or Unexpended Waivers - Less Cancelled or Unexpended Exclusions ADJUSTED TAX LEVY 1,660, LEVY CAP CALCULATION Additions: New Ratables - Increase for new construction 7,111,300 Prior Year Amount to be Raised by Taxation 1,600, Prior Year's Local Purpose Tax Rate(per$100) Less: CY 2016 One Year Waivers - New Ratable Adjustment to Levy 24, Less: Prior Year Deferred Charges to Future Taxation Unfunded - Amounts approved by Referendum Less: Prior Year Deferred Charges: Emergencies - Levy CAP Bank Less: Prior Year Recycling Tax - MAXIMUM ALLOWABLE AMOUNT TO BE RAISED BY TAXATION 1,685, Net Prior Year Tax Levy for Municipal Purpose Tax for CAP Calculation 1,600, AMOUNT TO BE RAISED BY TAXATION FOR MUNICIPAL PURPOSES 1,664, Plus 2% CAP Increase 32, ADJUSTED TAX LEVY 1,632, OVER OR (UNDER) 2% LEVY CAP (20,974.42) Plus: Assumption of Service/Function - (must be equal or under for Introduction) ADJUSTED TAX LEVY PRIOR TO EXCLUSIONS 1,632, Sheet 3 - Levy CAP

10 CURRENT FUND - ANTICIPATED REVENUES Anticipated Realized in GENERAL REVENUES FCOA Cash in Surplus Anticipated , , , Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Surplus Anticipated , , , Miscellaneous Revenues - Section A: Local Revenues XXXXXXX X X X Licenses: XXXXXXX X X X Alcoholic Beverages Other , , , Fees and Permits Fines and Costs: XXXXXXX X X X Municipal Court , , , Other Interest and Costs on Taxes , , , Interest and Costs on Assessments Parking Meters Interest on Investments and Deposits Anticipated Utility Operating Surplus Sheet 4

11 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA Cash in Miscellaneous Revenues - Section A: Local Revenues (continued) Total Section A: Local Revenue , , , Sheet 4a

12 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA Cash in Miscellaneous Revenues - Section B: State Aid Without Offsetting Appropriations Transitional Aid Consolidated Municipal Property Tax Relief Aid Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) , , , Total Section B: State Aid Without Offsetting Appropriations , , , Sheet 5

13 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA Cash in Miscellaneous Revenues - Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations (N.J.S. 40A:4-36 and N.J.A.C. 5: ) Uniform Construction Code Fees XXXXXXX X X X Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services: XXXXXXX X X X Additional Dedicated Uniform Construction Code Fees Offset with Appropriations (N.J.S. 40A:4-45.3h and N.J.A.C. 5: ) XXXXXXX X X X Uniform Construction Code Fees Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations Sheet 6

14 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA Cash in Miscellaneous Revenues - Section D: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services - Interlocal Municipal Service Agreements Offset With Appropriations: XXXXXXX X X X Total Section D: Interlocal Municipal Service Agreements Offset With Appropriations Sheet 7

15 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA Cash in Miscellaneous Revenues - Section E: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services - Additional Revenues Offset with Appropriations (N.J.S. 40A:4-45.3h): XXXXXXX X X X Total Section E: Special Item of General Revenue Anticipated with Prior Written XXXXXXX X X X Consent of Director of Local Government Services - Additional Revenues Sheet 8

16 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA Cash in Miscellaneous Revenues - Section F: Special Items of General Revenue Anticipated With Prior Written Consent of Director of Local Government Services - Public and Private Revenues Offset with Appropriations: XXXXXXX X X X Public Health Priority Funding N.J. Transportation Trust Fund Authority Act Recycling Tonnage Grant , , Drunk Driving Enforcement Fund Clean Communities Program , , Alcohol Education and Rehabilitation Fund Municipal Alliance on Alcoholism and Drug Abuse Safe and Secure Communities Program - P.L. 1994, Chapter Small Cities Block Grant Sustainable NJ Grant Community Forestry Program , , Open Space Stewardship Grant , , Sheet 9

17 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA Cash in Miscellaneous Revenues - Section F: Special Items of General Revenue Anticipated With Prior Written Consent of Director of Local Government Services - Public and Private Revenues Offset with Appropriations (Continued): XXXXXXX X X X Total Section F: Special Item of General Revenue Anticipated with Prior Written XXXXXXX X X X Consent of Director of Local Government Services - Public and Private Revenues , , Sheet 9a

18 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA Cash in Miscellaneous Revenues - Section G: Special Items of General Revenue Anticipated With Prior Written Consent of Director of Local Government Services - Other Special Items: XXXXXXX X X X Utility Operating Surplus of Prior Year Uniform Fire Safety Act General Capital Surplus Cape May City Lease , , , Liquor License Trust Surplus , , , Reserve to Pay Bonds & Notes , Sheet 10

19 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA Cash in Miscellaneous Revenues - Section G: Special Items of General Revenue Anticipated With Prior Written Consent of Director of Local Government Services - Other Special Items: XXXXXXX X X X Total Section G: Special Items of General Revenue Anticipated with Prior Written XXXXXXX X X X Consent of Director of Local Government Services - Other Special Items , , , Sheet 10a

20 CURRENT FUND - ANTICIPATED REVENUES - (Continued) Anticipated Realized in GENERAL REVENUES FCOA Cash in 2016 Summary of Revenues XXXXX X X X 1. Surplus Anticipated (Sheet 4, #1) , , , Surplus Anticipated with Prior Written Consent of Director of Local Government Services (Sheet 4, #2) Miscellaneous Revenues: XXXXX X X X Total Section A: Local Revenues , , , Total Section B: State Aid Without Offsetting Appropriations , , , Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations Total Section D: Total Section E: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Interlocal Municipal Service Agreements Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Additional Revenues Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Total Section F: Government Services - Public and Private Revenues , , Total Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Other Special Items , , , Total Miscellaneous Revenues , , , Receipts from Delinquent Taxes , , , Subtotal General Revenues (Items 1, 2, 3 and 4) , , , Amount to be Raised by Taxes for Support of Municipal Budget: XXXXX a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes ,664, ,600, X b) Addition to Local District School Tax X Total Amount to be Raised by Taxes for Support of Municipal Budget ,664, ,600, ,737, Total General Revenues ,424, ,326, ,521, Sheet 11

21 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved DEPARTMENT OF PUBLIC AFFAIRS AND PUBLIC SAFETY: CURRENT FUND - APPROPRIATIONS Director's Office Salaries and Wages , , , , Other Expenses , , , , Fire Other Expenses: Miscellaneous Other Expenses , , , , , Aid to Vol Fire Company , , , , , Police Salaries and Wages Other Expenses Municipal Prosecutor Salaries and Wages , , , , Sheet 12

22 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved DEPARTMENT OF PUBLIC AFFAIRS AND PUBLIC SAFETY: - (continued) CURRENT FUND - APPROPRIATIONS Emergency Management Services Salaries and Wages , , , , Other Expenses , , , , Fire Safety Division Salaries and Wages Other Expenses Board of Health Other Expenses Dog Regulation Other Expenses , , , , , Sheet 13

23 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved DEPARTMENT OF PUBLIC AFFAIRS AND PUBLIC SAFETY: - (continued) Municipal Court CURRENT FUND - APPROPRIATIONS Salaries and Wages , , , , , Other Expenses , , , , , Public Defender (PL 1997, C.256) Salaries and Wages , , , , Celebration of Public Events, Anniversary, Holidays Other Expenses , , Emergency Medical Services - Contractual , , , , , Public Employee Awards Program (N.J.S.A. 40A:9-18)(N.J.S.A. 40A5-31) TOTAL DEPARTMENT OF PUBLIC AFFAIRS AND PUBLIC SAFETY 283, , , , , Sheet 14

24 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved DEPARTMENT OF REVENUE AND FINANCE CURRENT FUND - APPROPRIATIONS Director's Office Salaries and Wages , , , , , Other Expenses , , , , Financial Administration Salaries and Wages , , , , Other Expenses: Audit Services , , , , Miscellaneous Other Expenses , , , , , Borough Clerk Salaries and Wages , , , , Other Expenses , , , , , Elections Other Expenses , , , , , Sheet 15

25 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved DEPARTMENT OF REVENUE AND FINANCE - (continued) CURRENT FUND - APPROPRIATIONS Assessment of Taxes Salaries and Wages , , , , Other Expenses , , , Collection of Taxes Salaries and Wages , , , , Other Expenses , , , , Liquidation of Tax Title Liens & Foreclosed Property Other Expenses Legal Services and Costs Salaries and Wages Other Expenses , , , , , Sheet 15a

26 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved DEPARTMENT OF REVENUE AND FINANCE - (continued) CURRENT FUND - APPROPRIATIONS Municipal Land Use Law (NJSA 40:55D-1) Planning & Zoning Boards Salaries and Wages , , , , Other Expenses , , , , , Code Enforcement Officer Salaries and Wages , , , , Other Expenses Zoning Officer Salaries and Wages , , , , Other Expenses Grant Coordinator Contractual , , , , Sheet 15b

27 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved DEPARTMENT OF REVENUE AND FINANCE - (continued) CURRENT FUND - APPROPRIATIONS Insurance General Liability , , , , , Workers Compensation Insurance , , , , Employee Group Health , , , , Historic Preservation Other Expenses Construction Code Enforcement Other Expenses , , , , , TOTAL DEPARTMENT OF REVENUE & FINANCE 678, , , , , Sheet 15c

28 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved DEPARTMENT OF PUBLIC WORKS, PARKS AND PUBLIC PROPERTY CURRENT FUND - APPROPRIATIONS Director's Office Salaries and Wages , , , , Other Expenses , , , , Public Buildings and Grounds Other Expenses , , , , , Road Repairs and Maintenance Salaries and Wages , , , , Other Expenses , , , , , Engineering Other Expenses , , , Recreation Other Expenses Sheet 15d

29 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved DEPARTMENT OF PUBLIC WORKS, PARKS AND PUBLIC PROPERTY - (continued) CURRENT FUND - APPROPRIATIONS Garbage and Trash Removal Other Expenses , , , , , Recycling Salaries and Wages , , , , Other Expenses , , , , , Environmental Commission (NJS 40:56A-1, et seq.) Other Expenses Shade Tree Commission Other Expenses Parks and Playgrounds Other Expenses TOTAL DEPARTMENT OF PUBLIC WORKS, PARKS AND PUBLIC PROPERTY 306, , , , , Sheet 15e

30 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved Sheet 15f

31 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved Sheet 15g

32 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved Sheet 15h

33 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved Uniform Construction Code - Appropriations XXXXXX Offset by Dedicated Revenues (N.J.A.C. 5: ) XXXXXX State Uniform Construction Code Construction Official Salaries and Wages Other Expenses Sheet 16

34 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - within "CAPS" - (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved UNCLASSIFIED: XXXXXX General Office Operations CURRENT FUND - APPROPRIATIONS Other Expenses , , , , UTILITY EXPENSES AND BULK PURCHASES: Electricity , , , , , Street Lighting , , , , , Telephone , , , , , Fuel Oil & Gasoline , , , , , Gasoline Postage , , , , , Total Operations {Item 8(A)} within "CAPS" ,400, ,370, ,370, ,169, , B. Contingent Total Operations Including Contingent - within "CAPS" ,400, ,370, ,370, ,169, , Detail: Salaries & Wages , , , , , Other Expenses (Including Contingent) , , , , , Sheet 17

35 8. GENERAL APPROPRIATIONS (E) Deferred Charges and Statutory Expenditures - Municipal within "CAPS" CURRENT FUND - APPROPRIATIONS FCOA for 2016 By Total for 2016 for 2017 for 2016 Emergency As Modified By Paid or Reserved XXXXXX (1) DEFERRED CHARGES XXXXXX Emergency Authorizations Overexpenditures of Appropriations Operating Deficit Sheet 18

36 8. GENERAL APPROPRIATIONS (E) Deferred Charges and Statutory Expenditures - Municipal within "CAPS" - (continued) CURRENT FUND - APPROPRIATIONS FCOA for 2016 By Total for 2016 for 2017 for 2016 Emergency As Modified By Paid or Reserved XXXXXX (2) STATUTORY EXPENDITURES: XXXXXX Contribution to: Public Employees' Retirement System , , , , Social Security System (O.A.S.I.) , , , , Consolidated Police & Fireman's Pension Fund Police and Firemen's Retirement System of NJ Unemployment Compensation Insurance (N.J.S.A. 43:21-3 et seq.) , , , , DCRP , , , , Total Deferred Charges and Statutory Expenditures - Municipal within "CAPS" , , , , , (G) Cash Deficit of Preceeding Year (H-1) Total General Appropriations for Municipal Purposes within "CAPS" ,495, ,460, ,460, ,258, , Sheet 19

37 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Insurance (N.J.S.A. 40A:4-45.3(00)) General Liability Workers Compensation Insurance CURRENT FUND - APPROPRIATIONS Employee Group Health STATUTORY EXPENDITURES: Police and Firemen's Retirement System of NJ Public Employees' Retirement System Sheet 20

38 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Total Other Operations - Excluded from "CAPS" Sheet 20a

39 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Uniform Construction Code XXXXXX Appropriations Offset by Increased Fee Revenues (N.J.A.C. 5: ) XXXXXX Total Uniform Construction Code Appropriations Sheet 21

40 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Interlocal Municipal Service Agreements XXXXXX Cape May City Interlocal Services Agreement - Police Protection Contractual , , , , Total Interlocal Municipal Service Agreements , , , , Sheet 22

41 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Additional Appropriations Offset by Revenues (N.J.S. 40A:4-45.3h) XXXXXX Total Additional Appropriations Offset by Revenues (N.J.S. 40A:4-45.3h) Sheet 23

42 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Public and Private Programs Offset by Revenues CURRENT FUND - APPROPRIATIONS Recycling Tonnage Grant , , , Drunk Driving Enforcement Fund Clean Communities Program , , , Alcohol Education and Rehabilitation Fund Municipal Aliance on Alcoholis and Drug Abuse Grant Share Small Cities Block Grant Community Forestry Program , , , Sustainable NJ Grant Open Space Stewardship Grant , , , Sheet 24

43 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Public and Private Programs Offset by Revenues CURRENT FUND - APPROPRIATIONS Sheet 24a

44 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (A) Operations - Excluded from "CAPS" (continued) for 2017 for 2016 Emergency As Modified By Paid or Reserved Public and Private Programs Offset by Revenues (cont) XXXXXX Matching Funds for Grants , , , , Total Public and Private Programs Offset by Revenues , , , , Total Operations - Excluded from "CAPS" , , , , Detail: Salaries & Wages Other Expenses , , , , Sheet 25

45 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (C) Capital Improvements - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Down Payments on Improvements CURRENT FUND - APPROPRIATIONS Capital Improvement Fund , , , , Sheet 26

46 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (C) Capital Improvements - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Public and Private Programs Offset by Revenues: XXXXXX New Jersey Transportation Trust Fund Authority Act Total Capital Improvements Excluded from "CAPS" , , , , Sheet 26a

47 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (D) Municipal Debt Service - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved Payment of Bond Principal Payment of Bond Anticipation Notes and Capital Notes , , , , Interest on Bonds Interest on Notes , , , , Green Trust Loan Program: XXXXXX Loan Repayments for Principal and Interest Capital Lease Obligations Principal Interest Total Municipal Debt Service Excluded from "CAPS" , , , , Sheet 27

48 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 (E) Deferred Charges - Municipal - Excluded from "CAPS" for 2017 for 2016 Emergency As Modified By Paid or Reserved (1) DEFERRED CHARGES: XXXXXX Emergency Authorizations Special Emergency Authorization - 5 Years (N.J.S. 40A:4-55) Special Emergency Authorization - 3 Years (N.J.S. 40A: & 40A: ) Total Deferred Charges - Municipal - Excluded from "CAPS" (F) Judgements (N.J.S.A. 40A:4-45.3cc) Transferred to Board of Education for Use of Local (N) Schools (N.J.S.A. 40: & 17.3) (G) With Prior Consent of Local Finance Board: Cash Deficit of Preceding Year (H-2) Total General Appropriations for Municipal Purposes Excluded from "CAPS" , , , , Sheet 28

49 8. GENERAL APPROPRIATIONS For Local District School Purposes - Excluded from "CAPS" CURRENT FUND - APPROPRIATIONS FCOA for 2016 By Total for 2016 for 2017 for 2016 Emergency As Modified By Paid or Reserved XXXXXX ( I ) Type 1 District School Debt Service XXXXXX Payment of Bond Principal Payment of Bond Anticipation Notes Interest on Bonds Interest on Notes Total of Type 1 District School Debt Service - Excluded from "CAPS" Deferred Charges and Statutory Expenditures - Local (J) School - Excluded from "CAPS" XXXXXX Emergency Authorizations - Schools Capital Project for Land, Building or Equipment N.J.S. 18A: Total Deferred Charges and Statutory Expenditures - Local School - Excluded from "CAPS" Total Municipal Appropriations for Local District School Purposes {Items (I) and (J) - Excluded from "CAPS" (K) (O) Total General Appropriations - Excluded from "CAPS" , , , , (L) Subtotal General Appropriations {Items (H-1) and (O)} ,165, ,070, ,070, ,867, , (M) Reserve for Uncollected Taxes , , , , Total General Appropriations ,424, ,326, ,326, ,124, , Sheet 29

50 CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS FCOA for 2016 By Total for 2016 Summary of Appropriations for 2017 for 2016 Emergency As Modified By Paid or Reserved (A) Operations: (a & b)within "CAPS - Including Contingent ,495, ,460, ,460, ,258, , XXXXXX (a) Operations - Excluded from "CAPS" XXXXXX Other Operations Uniform Construction Code Interlocal Municipal Service Agreements , , , , Additional Appropriations Offset by Revnues Public & Private Programs Offset by Revenues , , , , Total Operations Excluded from "CAPS" , , , , (C) Capital Improvements , , , , (D) Municipal Debt Service , , , , (E) Deferred Charges - Excluded from "CAPS" (F) Judgments (G) Cash Deficit - With Prior Consent of LFB (K) Local District School Purposes (N) Transferred to Board of Education (M) Reserve for Uncollected Taxes , , , , Total General Appropriations ,424, ,326, ,326, ,124, , Sheet 30

51 10. DEDICATED REVENUES FROM WATER UTILITY DEDICATED WATER UTILITY BUDGET Operating Surplus Anticipated Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services Anticipated Realized in FCOA Cash in 2016 Total Operating Surplus Anticipated Rents Fire Hydrant Service Miscellaneous * Note: Use pages 31, 32 and 33 for water utility only. All other utilities use sheets 34, 35 and 36. Special Items of General Revenues Anticipated with Prior Written Consent of Director of Local Governement Services XXXXXX Deficit (General Budget) Total Water Utility Revenues Sheet 31

52 DEDICATED WATER UTILITY BUDGET - (continued) * Note: Use sheet 32 for Water Utility only. 11. APPROPRIATIONS FOR WATER UTILITY FCOA for 2016 By Total for 2016 for 2017 for 2016 Emergency As Modified By Paid or Reserved Operating: XXXXXX Salaries & Wages Other Expenses Capital Improvements: XXXXXX Down Payments on Improvements Capital Improvement Fund Capital Outlay Debt Service: XXXXXX Payment on Bond Principal Payment on Bond Anticipation Notes & Capital Notes Interest on Bonds Interest on Notes Sheet 32

53 DEDICATED WATER UTILITY BUDGET - (continued) * Note: Use sheet 33 for Water Utility only. 11. APPROPRIATIONS FOR WATER UTILITY FCOA for 2016 By Total for 2016 for 2017 for 2016 Emergency As Modified By Paid or Reserved Deferred Charges and Statutory Expenditures: XXXXXX DEFERRED CHARGES: XXXXXX Emergency Authorizations STATUTORY EXPENDITURES: XXXXXX Contribution To: Public Employee's Retirement System Social Security System (O.A.S.I.) Unemployment Compensation Insurance (N.J.S.A. 43:21-3 et. Seq.) Judgements Deficit in Operations in Prior Years Surplus (General Budget ) TOTAL WATER UTILITY APPROPRIATIONS Sheet 33

54 DEDICATED WATER & SEWER UTILITY BUDGET 10. DEDICATED REVENUES FROM WATER & SEWER UTILITY Anticipated Realized in FCOA Cash in 2016 Operating Surplus Anticipated , , , Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Operating Surplus Anticipated , , , Rents - Sewer , , , Rents - Water , , , Miscellaneous Receipts , Use a separate set of sheets for each separate Utility. Special Items of General Revenues Anticipated with Prior Written Consent of Director of Local Government Services XXXXXX Deficit (General Budget) Total Water & Sewer Utility Revenues ,032, , ,043, , Sheet 34

55 DEDICATED WATER & SEWER UTILITY BUDGET - (continued) 11. APPROPRIATIONS FOR WATER & SEWER UTILITY FCOA for 2016 By Total for 2016 for 2017 for 2016 Emergency As Modified By Paid or Reserved Operating: XXXXXX 2225 Salaries & Wages , , , , , Other Expenses , , , , , Capital Improvements: XXXXXX Down Payments on Improvements Capital Improvement Fund Capital Outlay Debt Service: XXXXXX Payment on Bond Principal Payment on Bond Anticipation Notes & Capital Notes , , , , Interest on Bonds Interest on Notes , , , , USDA Principal & Interest , , , , Sheet 35

56 DEDICATED WATER & SEWER UTILITY BUDGET - (continued) 11. APPROPRIATIONS FOR WATER & SEWER UTILITY FCOA for 2016 By Total for 2016 for 2017 for 2016 Emergency As Modified By Paid or Reserved Deferred Charges and Statutory Expenditures: XXXXXX DEFERRED CHARGES: XXXXXX Emergency Authorizations Overexpenditure of Appropriation STATUTORY EXPENDITURES: XXXXXX Contribution To: Public Employees" Retirement System Social Security System (O.A.S.I.) , , , , Unemployment Compensation Insurance (N.J.S.A. 43:21-3 et. Seq.) Judgements Deficits in Operations in Prior Years Surplus (General Budget ) TOTAL WATER & SEWER UTILITY APPROPRIATIONS ,032, , , , , Sheet 36

57 14. DEDICATED REVENUES FROM Assessment Cash DEDICATED ASSESSMENT BUDGET Anticipated Realized in FCOA Cash in 2016 Deficit (General Budget) Total Assessment Revenues APPROPRIATIONS FOR ASSESSMENT DEBT Paid or Charged Payment of Bond Principal Payment of Bond Anticipation Notes Total Assessment Appropriations DEDICATED REVENUES FROM DEDICATED WATER UTILITY ASSESSMENT BUDGET Assessment Cash Anticipated Realized in FCOA Cash in 2016 Deficit (Water Utility Budget) Total Water Utility Assessment Revenues APPROPRIATIONS FOR ASSESSMENT DEBT Paid or Charged Payment of Bond Principal Payment of Bond Anticipation Notes Total Water Utility Assessment Appropriations Sheet 37

58 14. DEDICATED REVENUES FROM DEDICATED ASSESSMENT BUDGET UTILITY Assessment Cash Anticipated Realized in FCOA Cash in 2016 Deficit ( Utility Budget) Total Utility Assessment Revenues APPROPRIATIONS FOR ASSESSMENT DEBT Paid or Charged Payment of Bond Principal Payment of Bond Anticipation Notes Total Utility Assessment Appropriations Dedication by Rider - (N.J.S. 40A: 4-39) "The dedicated revenues anticipated during the year 2017 from Animal Control, State or Federal Aid for Maintenance of Libraries, Bequest, Escheat; Construction Code Fees Due Hackensak Meadowlands Development Commission; Outside Employment of Off-Duty Municipal Police Officers; Unemployment Compensation Insurance; Reimbursement of Sale of Gasoline to State Automobiles; State Training Fees - Uniform Construction Code Act; Older Americans Act - Program Contributions; Municipal Alliance on Alcoholism and Drug Abuse - Program Income: Affordable Housing Trust; Recreation Trust Fund; Disposal of Forfeited Property; Shade Tree Donations; Parking Offenses Adjudication Act; Uniform Fire Safety Act Penalty Monies; Developer's Escrow Fund. are hereby anticipated as revenue and are hereby appropriated for the purpose to which said revenue is dedicated by statute or other legal requirement." (Insert additional, appropriate titles in space above when applicable, if resolution for rider has been approved by the Director) Sheet 38

59 2017 CAPITAL BUDGET AND CAPITAL IMPROVEMENT PROGRAM This section is included with the Annual Budget pursuant to N.J.A.C. 5:30-4. It does not in itself confer any authorization to raise or expend funds. Rather it is a document used as part of the local unit's planning and management program. Specific authorization to expend funds for purposes described in this section must be granted elsewhere, by a separate bond ordinance, by inclusion of a line item in the Capital Improvement Section of this budget, by an ordinance taking the money from the Capital Improvement Fund, or other lawful means. CAPITAL BUDGET - A plan for all capital expenditures for the current fiscal year. If no Capital Budget is included, check the reason why: Total capital expenditures this year do not exceed $25,000, including appropriations for Capital Improvement Fund, Capital Line items and Down Payments on Improvements. No bond ordinances are planned this year. CAPITAL IMPROVEMENT PROGRAM - A multi-year list of planned capital projects, including the current year. Check appropriate box for number of years covered, including current year: x 3 years. (Population under 10,000) 6 years. (Over 10,000 and all county governments) years. (Exceeding minimum time period) Check if municipality is under 10,000, has not expended more than $25,000 annually for capital purposes in immediately previous three years, and is not adopting CIP. Sheet 40 C - 1

60 NARRATIVE FOR CAPITAL IMPROVEMENT PROGRAM Sheet 40a C - 2

61 CAPITAL BUDGET (Current Year Action) 2017 Local Unit BOROUGH OF WEST CAPE MAY AMOUNTS PLANNED FUNDING SERVICES FOR CURRENT YEAR TO BE PROJECT TITLE PROJECT ESTIMATED RESERVED 5a 5b 5c 5d 5e FUNDED IN NUMBER TOTAL IN PRIOR 2017 Budget Capital Capital Grants in Aid and Debt FUTURE COST YEARS Appropriations Improvement Fund Surplus Other Funds Authorized YEARS General Capital: Improvements to Municipal Buildings 1 115, , , , Purchase of Equipment 2 30, , , Utility Capital: Water & Sewer Improvements 3 300, , TOTAL - ALL PROJECTS 445, , , , C - 3 Sheet 40b

62 3 YEAR CAPITAL PROGRAM to 2019 ANTICIPATED PROJECT SCHEDULE AND FUNDING REQUIREMENTS Local Unit BOROUGH OF WEST CAPE MAY FUNDING AMOUNTS PER BUDGET YEAR PROJECT TITLE PROJECT ESTIMATED Estimated 5a 5b 5c 5d 5e 5f NUMBER TOTAL COST Completion Time General Capital: Improvements to Municipal Buildings 1 115, , , , Purchase of Equipment 2 30, , Utility Capital: Water & Sewer Improvements 3 300, , , TOTAL - ALL PROJECTS 445, , , , C - 4 Sheet 40c

63 3 YEAR CAPITAL PROGRAM to 2019 SUMMARY OF ANTICIPATED FUNDING SOURCES AND AMOUNTS Local Unit BOROUGH OF WEST CAPE MAY 1 2 BUDGET APPROPRIATIONS BONDS AND NOTES Project Title Estimated 3a 3b Capital Capital Grants - in - Aid 7a 7b 7c 7d Total Costs Current Year Future Years Improvement Surplus and Other General Self Assessment School 2017 Fund Funds Liquidating General Capital: Improvements to Municipal Buildings 115, , , Purchase of Equipment 30, , , Utility Capital: Water & Sewer Improvements 450, , TOTAL - ALL PROJECTS 595, , , , C - 5 Sheet 40d

64 MUNICIPALITY BOROUGH OF WEST CAPE MAY OPEN SPACE, RECREATION, FARMLAND AND HISTORIC PRESERVATION TRUST FUND DEDICATED REVENUES FCOA Anticipated Realized in APPROPRIATIONS FCOA Paid or FROM TRUST FUND Cash in 2016 for 2017 for 2016 Charged Reserved Amount to be Raised Development of Lands for By Taxation Recreation and Conservation: xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Salaries & Wages Interest Income Other Expenses Maintenance of Lands for Recreation and Conservation: xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Reserve Funds: Salaries & Wages Other Expenses Historic Preservation: xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Salaries & Wages Other Expenses Acquisition of Lands for Recreation and Conservation Total Trust Fund Revenues: Acquisition of Farmland Summary of Program Down Payments on Improvements Year Referendum Passed/Implemented: Debt Service: xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx (Date) Rate Assessed: $ Payment of Bond Principal xxxxxxxxxx Payment of Bond Anticipation Total Tax Collected to date: $ Notes and Capital Notes xxxxxxxxxx Total Expended to date: $ Total Acreage Preserved to date: Interest on Bonds xxxxxxxxxx (Acres) Recreation land preserved in 2016: Interest on Notes xxxxxxxxxx (Acres) Reserve for Future Use Farmland preserved in 2016: (Acres) Total Trust Fund Appropriations: Sheet 43

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