Township of Dennis, Muni Code: 0504

Transcription

1 2014 MUNICIPAL DATA SHEET (Must Accompany 2014 Budget) MUNICIPALITY: TOWNSHIP OF DENNIS COUNTY: CAPE MAY Governing Body Members John Murphy 12/31/2016 Mayor's Name Term Expires Name Term Expires Brian D. O'Connor 12/31/2016 Municipal Officials Brian W. Teefy 12/31/2014 Frank L. Germanio, Jr. 12/31/2014 Jacqueline B. Justice { Date of Orig. Appt. Municipal Clerk C1086 Michele T. Heim Tax Collector 9/1/2003 Albert M. DiCicco 12/31/2015 Cert No. T1090 Cert No. Glenn O. Clarke Chief Financial Officer Michael J. Welding Registered Municipal Accountant N0055 Cert No. CR Lic No. Municipal Attorney Official Mailing Address of Municipality Please attach this to your 2014 Budget and Mail to: Fax #: Township of Dennis 571 Petersburg Road Dennisville, NJ (609) Sheet A Director, Division of Local Government Services Department of Community Affairs PO Box 803 Trenton NJ Municode: Public Hearing Date: Division Use Only

2 2014 MUNICIPAL BUDGET Municipal Budget of the Township of Dennis County of Cape May for the Calendar Year It is hereby certified 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 1st day of April, 2014 and that public advertisement will be made in accordance with the provisions of N.J.S. 40A:46 and N.J.A.C. 5:304.4(d). Certified by me, this 1st day of April, 2014 Clerk 571 Petersburg Road Address Dennisville, NJ Address (609) 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, and the total of anticipated revenues equals the total of appropriations. Certified by me, this 1st day of April, North Broad Street, Suite 201 Registered Municipal Accountant Address Woodbury, New Jersey (856) 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 of 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:41 et seq. Certified by me, this 1st day of April, 2014 Chief Financial Officer DO NOT USE THESE SPACES CERTIFICATION OF ADOPTED BUDGET (Do not advertise this Certification form) CERTIFICATION OF APPROVED BUDGET It is hereby certified that the amount 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 the approved Budget previously certified by me and any changes required as a condition to such approval of law, and approval is given pursuant to N.J.S. 40A:479. 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: 2014 By: Dated: 2014 By: Sheet 1

3 MUNICIPAL BUDGET NOTICE Section 1. Municipal Budget of the Township of Dennis, County of Cape May for the Calendar Year 2014 Be it Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the Year 2014 Be it Further Resolved, that said Budget be published in the The Cape May County Herald Times in the issue of April 16, 2014 The Governing Body of the Township of Dennis does hereby approve the following as the Budget for the year DiCicco Abstained Teefy RECORDED VOTE O'Connor Germanio (INSERT LAST NAME) Ayes Murphy Nays Absent Notice is hereby given that the Budget and Tax Resolution was approved by the Township Committee of the Township of Dennis, County of Cape May, on April 1, 2014 A Hearing on the Budget and Tax Resolution will be held at the Township Municipal Building, on May 6, 2014 at 6:30 o'clock (P.M.) at which time and place objections to said Budget and Tax Resolution for the year 2014 may be presented by taxpayers or other interested persons. Sheet 2

4 EXPLANATORY STATEMENT SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET YEAR 2014 General Appropriations For:(Reference to item and sheet number should be omitted in advertised budget) 1. Appropriations within "CAPS" (a) Municipal Purposes {(item H1, Sheet 19)(N.J.S. 40A:445.2)} 3,490, Appropriations excluded from "CAPS" (a) Municipal Purposes {item H2, Sheet 28)(N.J.S. 40A:445.3 as amended)} 440, (b) Local District School Purposes in Municipal Budget(item K, Sheet 29) Total General Appropriations excluded from "CAPS"(item O, sheet 29) 440, Reserve for Uncollected Taxes (item M, Sheet 29) Based on Estimated 96.35% Percent of Tax Collections 511, Building Aid Allowance 2014 $ 4 Total General Appropriations (item 9, Sheet 29) for SchoolsState Aid 2013 $ 4,442, Less: Anticipated Revenues Other Than Current Property Tax (item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 2,662, Difference: Amount to be Raised by Taxes for Support of Municipal Budget (as follows) (a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes (item 6(a), Sheet 11) 1,779, (b) Addition to Local District School Tax (item 6(b), Sheet 11) (c) Minimum Library Tax Sheet 3

5 EXPLANATORY STATEMENT (Continued) SUMMARY OF 2013 APPROPRIATIONS EXPENDED AND CANCELED General Budget Water Utility Explanations of Appropriations for Utility Utility "Other Expenses" Budget Appropriations Budget 4,378, The amounts appropriated under the Budget Appropriation Added by N.J.S 40A:487 20, title of "Other Expenses" are for operating Emergency Appropriations 350, costs other than "Salaries & Wages." Total Appropriations 4,748, Expenditures: Some of the items included in "Other Paid or Charged (Including Reserve for Uncollected Taxes) 4,544, Expenses" are: Reserved 200, Unexpended Balances Canceled 3, Materials, supplies and nonbondable Total Expenditures and Unexpended Balances Cancelled 4,748, equipment; Overexpenditures* Repairs and maintenance of buildings, *See Budget Appropriation items so marked to the right of column (Expended 2013 Reserved.) equipment, roads, etc., Contractual services for garbage and trash removal, fire hydrant service, aid to volunteer fire companies, etc; Sheet 3a Printing and advertising, utility services, insurance and many other items essential to the services rendered by municipal government.

6 EXPLANATORY STATEMENT (CONTINUED) Appropriation CAP Calculation (1977 Cap) BUDGET MESSAGE The municipal budget for the calendar year 2014 has been prepared within the constraints imposed by Chapter 68, Public Laws of 1976, commonly know as the Appropriation Cap Law. This law imposes a limit on municipal expenditures, which, for the Township of Dennis, is Calculated as follows: Total General Appropriations for 2013 $ 4,378, Amount on which 0.5% CAP is Applied (brought forward) $ 3,508, CAP Base Adjustments 0.5% CAP 17, Subtotal 4,378, Allowable Operating Appropriations before Additional Exceptions per N.J.S.A. 40A: ,525, Less Exceptions: Additional Exceptions: Total Other Operations Available from Banking 2012 $ 593, Total Uniform Construction Code (UCC) Available from Banking , Total Interlocal Service Agreements Assessed Value of New Construction per Assessor's Total Additional Appropriations Certification 5, Total PublicPrivate Offset 24, Additional Increase in CAPS per COLA Ordinance 87, Total Capital Improvements Total Additional Exceptions 809, Total Debt Service 358, Total Deferred Charges 13, Total Allowable Appropriations Within CAPS for 2014 $ 4,334, Judgments Cash Deficit of Preceding Year Total Appropriations Within CAPS for 2014 $ 3,490, Total Appropriation for School Purposes Transferred to Board of Education Reserve for Uncollected Taxes 474, Total Exceptions 870, Amount on which 0.5% CAP is Applied (carried forward) 3,508, NOTE: Sheet 3b MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE THE FOLLOWING: 1. HOW THE 1977 "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) "CAP'" LEVY CAP WORKBOOK SUMMARY 3. 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 "Operations Excluded from "CAPS" section, combine the figures for purposes of citizen understanding.) 4. INFORMATION OR A SCHEDULE SHOWING THE AMOUNTS CONTRIBUTED FROM EMPLOYEES, THE EMPLOYER SHARE AND THE TOTAL COST HEALTH CARE COVERAGE (Refer to LFN 20114).

7 EXPLANATORY STATEMENT (CONTINUED) BUDGET MESSAGE Levy CAP Calculation Chapter 62 of the Laws of 2007 imposed a Property Tax Levy CAP which was amended by P.L. 2008, Chapter 6 and further amended by P.L. 2010, Chapter 44 (S29 R1) approved July 13, The law (N.J.S.A. 40A: through 45.47) establishes a formula that limits increases in the local unit amount to be raised by taxation for each local unit budget. The budget contained herewith is within the limits imposed by this law and for the Township of Dennis is calculated as follows: Prior Year Amount to be Raised by Taxation for Municipal Purposes $ 1,788, Balance (carried forward) 1,981, Cap Base Adjustment (+/) Less: Prior Year Deferred Charges to Future Taxation Unfunded 13, Less Cancelled or Unexpended Exclusions Less: Prior Year Deferred Charges Emergencies Less: Prior Year Recycling Tax Adjusted Tax Levy After Exclusions 1,980, Less: Changes in Service Provider Transfer of Service/ Function Net Prior Year Tax Levy for Municipal Purpose Tax for Cap Calculation 1,775, Additions: Plus: 2% Cap increase 35, New Ratables Increased in Valuations $ 3,031, Adjusted Tax Levy 1,811, Prior Year's Local Municipal Purpose Tax Rate (per $100) Plus: Assumption of Service/ Function Net Ratable Adjustment to Levy 5, Adjusted Tax Levy Prior to Exclusions 1,811, CY 2012 Cap Bank Utilized in CY 2014 CY 2013 Cap Bank Utilized in CY 2014 Exclusions: Amounts Approved by Referendum Allowable Shared Service Agreements Increase $ Allowable Health Insurance Cost Increase Maximum Allowable Amount to be Raised by Taxation $ 1,985, Allowable Pension Obligations Increase Allowable LOSAP Increase Amount to be Raised by Taxation for Municipal Purposes $ 1,779, Allowable Capital Improvements Increase 100, Allowable Debt Service and Capital Leases Increase Unused CY 2014 Tax Levy Available for Banking (CY 2015 CY 2017) $ 206, Recycling Tax Appropriation Deferred Charges to Future Taxation Unfunded Current Year Deferred Charges Emergencies 70, Add Total Exclusions 170, Balance (carried forward) 1,981, Sheet 3c

8 EXPLANATORY STATEMENT (CONTINUED) BUDGET MESSAGE STRUCTURAL BUDGET IMBALANCES Revenues at Risk Nonrecurring current appropriations Future Year Appropriation Increases Structural Imbalance Offsets Line Item. Put "X" in cell to the left that corresponds to the type of imbalance. Amount Comment/Explanation X X Reserve for Debt Service 100, Balance as of 12/31/14 will be $190, No additional funds are foreseen. X Capital Improvement Fund 100, Not expected to be this large of an amount in X Payment of Bond Principal Will increase in 2015 if Bond Anticipation Notes are permanentlt financed X Payment of Bond Anticipation Notes and Capital Notes 210, Will need increase in appropriation to meet 10 year requirement unless permanently financed. X Interest on Bonds Will increase in 2015 if Bond Anticipation Notes are permanentlt financed X Interest on Notes 17, Will need increase in appropriation to meet 10 year requirement unless permanently financed. Sheet 3d

9 EXPLANATORY STATEMENT (CONTINUED) BUDGET MESSAGE Split Function Appropriations: The following appropriation(s) are appropriated inside and outside of the appropriation CAP: Health Insurance Appropriation Recap: The following is a recap of Health Insurance Costs for the Current Budget Year: Total Health Insurance Cost $ 607, Less: Employee Contributions 32, Net Costs Appropriated $ 575, Current Fund Budget Inside CAP $ 575, Current Fund Budget Outside CAP Utility Fund Budget Appropriation $ 575, Sheet 3e

10 Explanatory Statement (Continued) Budget Message Organization/Individuals Eligible for Benefit Analysis of Compensated Absence Liability Gross Hours of Accumulated Absence Value of Compensated Absences Approved Labor Agreement Legal basis for benefit (check applicable items) Local Ordinance Individual Employment Agreements Administration 1, , X Public Works 1, , X Recreation 1, , X Totals 4, Hrs 126, Total Funds Reserved as of end of 2013 Total Funds Appropriated in , Sheet 3f

11 CURRENT FUND ANTICIPATED REVENUES GENERAL REVENUES FCOA Anticipated Realized in 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 Licenses: xxxxxxx Alcoholic Beverages Other Fees and Permits Fines and Costs: xxxxxxx 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

12 CURRENT FUND ANTICIPATED REVENUES GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section A: Local Revenues (continued): xxxxxxx Recreation Summer Program , , , Lease of Township Property , , , Cable Franchise Fee , , , Total Section A: Local Revenues , , , Sheet 4a

13 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section B: State Aid Without Offsetting Appropriations xxxxxxx Transitional Aid Consolidated Municipal Property Tax Relief Act Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) ,514, ,514, ,514, Garden State Trust , , , Total Section B: State Aid Without Offsetting Appropriations ,643, ,643, ,643, Sheet 5

14 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations(N.J.S. 40A:436 & N.J.A.C 5:234.17) xxxxxxx Uniform Construction Code Fees Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services: xxxxxxx Additional Dedicated Uniform Construction Code Fees Offset with xxxxxxx Appropriations (NJS 40A:445.3h and NJAC 5:234.17) xxxxxxx Uniform Construction Code Fees Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations Sheet 6

15 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenues Section D:Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services Shared Service Agreements Offset with Appropriations xxxxxxx Total Section D: Shared Service Agreements Offset With Appropriations Sheet 7

16 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in Miscellaneous Revenue Section E: Special Items of General Revenue Anticipated With Prior Written Consent of Director of Local Government services Additional Revenue Offset with Appropriations (N.J.S. 40A:4445.3h) xxxxxxx Total Section E: Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Additional Revenues Sheet 8

17 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in 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 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 Neighborhood Preservation Balanced Housing Handicapped Recreation Oppurtunities Grant Small Cities Grant Municipal Alliance on Alcoholism and Drug Abuse Extension , Cape May County MUA , Emergency Management Grant , , , Sheet 9

18 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in 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 Total Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Public and Private Revenues , , , Sheet 9a

19 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in 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 Utility Operating Surplus of Prior Year Uniform Fire Safety Act Reserve to Pay Debt Service , , , Sheet 10

20 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in 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 (continued): xxxxxxx Total Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Other Special Items , , , Sheet 10a

21 CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash in 2013 Summary of Revenues xxxxxxx 1. Surplus Anticipated (Sheet 4, #1) , , , Surplus Anticipated with Prior Written Consent of Director of Local Government Services(sheet 4, #2) Miscellaneous Revenues xxxxxxx Total Section A: Local Revenues , , , Total Section B: State Aid Without Offsetting Appropriations ,643, ,643, ,643, Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations Special items of General Revenue Anticipated with Prior Written Consent of Total Section D: Director of Local Government Services Shared Service Agreements Special items of General Revenue Anticipated with Prior Written Consent of Total Section E:Director of Local Government ServicesAdditional Revenues Special items of General Revenue Anticipated with Prior Written Consent of Total Section F:Director of Local Government ServicesPublic and Private Revenues , , , Special items of General Revenue Anticipated with Prior Written Consent of Total Section G:Director of Local Government ServicesOther Special Items , , , Total Miscellaneous Revenues ,957, ,962, ,967, Receipts from Delinquent Taxes , , , Subtotal General Revenues (Items 1,2,3 and 4) ,662, ,610, ,647, Amount to be Raised by Taxes for Support of Municipal Budget: xxxxxxx a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes ,779, ,788, b) Addition to Local District School Tax c) Minimum Library Tax Total Amount to be Raised by Taxes for Support of Municipal Budget ,779, ,788, ,846, Total General Revenues ,442, ,398, ,493, Sheet 11

22 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged GENERAL GOVERNMENT FUNCTIONS: Mayor and Committee Salaries and Wages , , , , , Other Expenses , , , , Township Clerk Salaries and Wages , , , , , Other Expenses , , , , , Financial Administration Salaries and Wages , , , , , Other Expenses , , , , Audit Services Other Expenses , , , , Sheet 12

23 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged GENERAL GOVERNMENT FUNCTIONS: (cont.) Assessment of Taxes Salaries and Wages , , , , , Other Expenses: Miscellaneous Other Expenses , , , , , Collection of Taxes Salaries and Wages , , , , , Other Expenses , , , , Liquidation of Tax Title Liens Other Expenses , , , , Legal Services and Costs Salaries and Wages , Other Expenses , , , , , Sheet 13

24 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged GENERAL GOVERNMENT FUNCTIONS: (cont.) Engineering Services Salaries and Wages , , , Other Expenses , , , , , State and Federal Aid Coordinator Salaries and Wages , , , , Administration Salaries and Wages , , , , Other Expenses , , , , INSURANCE General Liability , , , , , Workers Compensatioin Insurance , , , , , Employee Group Health , , , , , Sheet 14

25 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged LAND USE ADMINISTRATION Planning and Zoning Board Salaries and Wages , , , , , Other Expenses , , , , , Municipal Court Salaries and Wages Other Expenses , , , , Sheet 15

26 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged PUBLIC SAFETY Emergency Management Salaries and Wages , , , , Other Expenses , , , Central Dispatch Other Expenses , , , , First Aid Organizations Contributions , , , , Constable Program Salaries and Wages Other Expenses Supplemental Fire Services Fire District Payment , , , , Sheet 15a

27 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged PUBLIC WORKS FUNCTIONS Department of Public Works Salaries and Wages , , , , , Other Expenses , , , , , Public Building and Grounds Other Expenses , , , , Gypsy Moth Other Expenses Sheet 15b

28 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged HEALTH AND WELFARE Board of Health Salaries and Wages Other Expenses , , , , Dog Regulation Other Expenses , , , , , Environmental Commission Other Expenses Code Enforcement Officer Salaries and Wages , Other Expenses , , , , Sheet 15c

29 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged History Center & Cultural Heritage Salaries and Wages Other Expenses , , , , , Sheet 15e

30 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged PARKS AND RECREATION FUNCTION Recreation Salaries and Wages , , , , , Other Expenses , , , , , Parks and Playgrounds Salaries and Wages , , , , , Other Expenses , , , , , Municipal Alliance Committee Salaries and Wages , , , , , Senior Center Salaries and Wages , , , , Other Expenses , , , , , Sheet 15d

31 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Uniform Construction Code Appropriations xxxxx Offset by Dedicated Revenues (N.J.A.C. 5:234.17) xxxxx State Uniform Construction Code Construction Official Salaries and Wages Other Expenses Sheet 16

32 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged UNCLASSIFIED: xxxxx Special Events , , , , , Sick and Terminal Leave , , , , UTILITY EXPENSES AND BULK PURCHASES: Electricity , , , , Telephone , , , , Gas (Propane) , , , , Telecommunications Costs , , , , Gasoline and Diesel Fuel , , , , Landfill Disposal Costs , , , , Sheet 17

33 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations within "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged UNCLASSIFIED (CONTINUED): xxxxx Total Operations {item 8(A)} within "CAPS" ,249, ,252, , ,602, ,422, , B. Contingent Total Operations Including Contingentwithin "CAPS" ,249, ,252, , ,602, ,422, , Detail: Salaries and Wages ,291, ,254, ,219, ,135, , Other Expenses (Including Contingent) ,957, ,997, , ,383, ,286, , Sheet 17a

34 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged (E) Deferred Charges and Statutory Expenditures xxxxx Municipal within "CAPS" xxxxx (1) DEFERRED CHARGES xxxxx Emergency Authorizations Deficit in Construction Code Official Trust , , , Sheet 18

35 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged (E) Deferred Charges and Statutory Expenditures xxxxx Municipal within "CAPS"(continued) xxxxx (2) STATUTORY EXPENDITURES: xxxxx Contribution to: Public Employees' Retirement System , , , , Social Security System (O.A.S.I) , , , , , Consolidated Police and Firemen's Pension Fund Police and Firemen's Retirement System of N.J Unemployment Insurance , , , , , Defined Contribution Retirement Program Total Deferred Charges and Statutory Expenditures Municipal within "CAPS" , , , , , (F) Judgments (G) Cash Deficit of Preceding Year (H1)Total General Appropriations for Municipal Purposes within "Caps" ,490, ,508, , ,858, ,658, , Sheet 19

36 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Insurance (N.J.S.A. 40A:445.3(00)) General Liability Workers Compensation Insurance Employee Group Health STATUTORY EXPENDITURES: Police and Firemen's Retirement System of NJ Public Employees' Retirement System Sheet 20

37 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Total Other Operations Excluded from "CAPS" Sheet 20a

38 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Uniform Construction Code Appropriations xxxxx Offset by Increased Fee Revenues (NJAC 5:234.17) xxxxx Total Uniform Construction Code Appropriations Sheet 21

39 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Shared Service Agreements xxxxx Total Shared Service Agreements Sheet 22

40 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Additional Appropriations Offset by xxxxx Revenues (N.J.S. 40A:445.3h) xxxxx Total Additional Appropriations Offset by Revenues (N.J.S. 40A:445.3h) Sheet 23

41 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Public and Private Programs Offset by Revenues xxxxx Municipal Alliance on Alcoholism and Drug Abuse County Share , , , , Local Share , , , , Municipal Alliance on Alcoholism and Drug Abuse Extension County Share , Local Share Alcohol Education & Rehabilitation , Recycling Tonnage Grant , , , , Clean Communities Program , , , Cape May County MUA , Sheet 24

42 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (A) Operations Excluded from "CAPS" (Continued) FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Public and Private Programs Offset by Revenues xxxxx (Continued) xxxxx Emergency Management Grant , , , , Matching Funds for Grants , , , , Total Public and Private Programs Offset by Revenues , , , , , Total Operations Excluded from "CAPS" , , , , , Detail: Salaries & Wages , Other Expenses , , , , , Sheet 25

43 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (C) Capital Improvements Excluded from "CAPS" FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Down Payments on Improvements Capital Improvement Fund , Sheet 26

44 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (C) Capital Improvements Excluded from "CAPS" FCOA Emergency As Modified By Paid or Reserved (Continued) for 2014 for 2013 Appropriation All Transfers Charged Public and Private Programs Offset by Revenues: xxxxx New Jersey DOT Trust Fund Authority Act Total Capital Improvements Excluded from "CAPS" , Sheet 26a

45 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (D)Municipal Debt Service Excluded from "CAPS" FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Payment of Bond Principal , , , Payment of Bond Anticipation Notes and Capital Notes , , , , Interest on Bonds , , , Interest on Notes , , , , Green Trust Loan Program: xxxxx Loan Repayments for Principal and Interest , , Capital Lease Obligations Principal Interest Total Municipal Debt ServiceExcluded from "CAPS" , , , , Sheet 27

46 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 (E) Deferred Charges Municipal FCOA Emergency As Modified By Paid or Reserved Excluded from "CAPS" for 2014 for 2013 Appropriation All Transfers Charged (1) DEFERRED CHARGES: xxxxx Emergency Authorizations Special Emergency Authorizations 5 Years(N.J.S.40A:455) , Special Emergency Authorizations 3 Years (N.J.S. 40A:455.1 & 40A:455.13) Deferred Charges to Future Taxation Ordinance #1101; , , , Total Deferred Charges Municipal Excluded from "CAPS" , , , , (F) Judgments (N.J.S.A. 40A:445.3cc) (N)Transferred to Board of Education for Use of Local Schools (N.J.S.A. 40: & 17.3) (G)With Prior Consent of Local Finance Board: Cash Deficit of Preceding Year (H2) Total General Appropriations for Municipal Purposes Excluded from "CAPS" , , , , , Sheet 28

47 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged For Local District School PurposesExcluded from "CAPS" xxxxxx (1) 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" (J) Deferred Charges and Statutory Expenditures Local School Excluded from "CAPS" xxxxxx Emergency Authorizations Schools Capital Project for Land, Building or Equipment N.J.S. 18A: Total of Deferred Charges and Statutory Expendditures Local School Excluded from "CAPS" (K)Total Municipal Appropriations for Local District School Purposes {(item (1) and (j) Excluded from "CAPS" (O) Total General Appropriations Excluded from "CAPS" , , , , , (L)Subtotal General Appropriations {items (H1) and (O)} ,930, ,924, , ,274, ,070, , (M) Reserve for Uncollected Taxes , , , , Total General Appropriations ,442, ,398, , ,748, ,544, , Sheet 29

48 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2013 for 2013 by Total for 2013 Summary of Appropriations FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged (H1) Total General Appropriations for Municipal Purposes within "CAPS" ,490, ,508, , ,858, ,658, , xxxxxxx (A) Operations Excluded from "CAPS" xxxxxxx Other Operations Uniform Construction Code Shared Service Agreements Additional Appropriations Offset by Revs Public & Private Progs Offset by Revs , , , , , Total Operations Excluded from "CAPS" , , , , , (C) Capital Improvements , (D) Municipal Debt Service , , , , (E) Total Deferred Charges (sheet 28) , , , , (F) Judgements (G) Cash Deficit (K) Local District School Purposes (N) Transferrred to Board of Education (M) Reserve for Uncollected Taxes , , , , Total General Appropriations ,442, ,398, , ,748, ,544, , Sheet 30

49 DEDICATED ASSESSMENT BUDGET UTILITY Realized In Cash 14. DEDICATED REVENUE FROM FCOA Assessment Cash Deficit ( ) Total Assessment Revenues Expended APPROPRIATIONS FOR ASSESSMENT DEBT FCOA Paid or Charged Payment of Bond Principal Payment of Bond Anticipation Notes Total Utility Assessment Appropriations Dedication by Rider (N.J.S. 40a:439) The dedicated revenues anticipated during the year 2014 from Animal Control;, State or Federal Aid for Maintenance of Libraries, Bequest, Escheat; Federal Grant; Construction Code Fees Due Hackensak Meadowlands Development Commission;Outside Employment of OffDuty 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; Board of Recreation Commission, Uniform Construction Code Enforcement Fees Construction Code Fees, Municipal Alliance on Alcohol & Drug Abuse, Maintenance/Restoration of Public, Recreational & Historical Facilities Acceptance of Bequests/Gifts are hereby anticipated as revenue and are hereby appropriated for the purposes 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

50 APPENDIX TO BUDGET STATEMENT CURRENT FUND BALANCE SHEET DECEMBER 31, 2013 ASSETS COMPARATIVE STATEMENT OF CURRENT FUND OPERATIONS AND CHANGE IN CURRENT SURPLUS YEAR 2013 YEAR 2012 Cash and Investments ,246, Surplus Balance, January 1st , , Due from State of N.J.(c20,P.L. 1971) , CURRENT REVENUE ON A CASH BASIS Current Taxes Federal and State Grants Receivable *(Percentage collected: %, %) ,379, ,077, Receivables with Offsetting Reserves: xxxxxxxxx x Delinquent Taxes , , Taxes Receivable , Other Revenues and Additions to Income ,164, ,237, Tax Title Liens Receivable , Total Funds ,290, ,452, Property Acquired by Tax Title Lien EXPENDITURES AND TAX REQUIREMENTS: Liquidation ,125, Municipal Appropriations ,121, ,294, Other Receivables , School Taxes (Including Local and Regional) ,112, ,944, Deferred Charges Required to be in 2014 Budget , County Taxes(Including Added Tax Amounts) ,136, ,149, Deferred Charges Required to be in Budgets Subsequent to , Special District Taxes , , Total Assets ,257, Other Expenditures and Deductions from Income , , LIABILITIES, RESERVES AND SURPLUS Total Expenditures and Tax Requirements ,129, ,151, *Cash Liabilities ,120, Less: Expenditures to be Raised by Future Taxes , Reserves for Receivables ,626, Total Adjusted Expenditures and Tax Requirements ,779, ,151, Surplus , Surplus Balance December 31st , , *Nearest even percentage may be used Total Liabilities, Reserves and Surplus 5,257, Proposed Use of Current Fund Surplus in 2014 Budget School Tax Levy Unpaid ,788, Surplus Balance December 31, , Less School Tax Deferred ,650, Current Surplus Anticipated in 2014 Budget , *Balance Included in Above "Cash Liabilities" ,138, Surplus Balance Remaining , (Important:This appendix must be included in advertisement of budget.) Sheet 39

51 2014 CAPITAL BUDGET AND CAPITAL IMPROVEMENT PROGRAM This section is included with the Annual Budget pursuant to N.J.S.C. 5:304. 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 multiyear 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 C1

52 NARRATIVE FOR CAPITAL IMPROVEMENT PROGRAM The Township Committee of the Township of Dennis has set forth the attached Capital Improvement Program in order to responsibly maintain the infrastructure and assets of the Township. This program is provided to inform the Township residents of the anticipated capital improvements to be undertaken by the Township Committee within the next three years. This is only a proposal of expenditures and is not effective until the final adoption of capital ordinances. Sheet 40a C2

53 CAPITAL BUDGET (Current Year Action) Local Unit AMOUNTS PLANNED FUNDING SERVICES FOR CURRENT YEAR 2014 TO BE PROJECT ESTIMATED RESERVED 5a 5b 5c 5d 5e FUNDED IN PROJECT TITLE NUMBER TOTAL IN PRIOR 2014 Budget Capital Im Capital Grants in Aid Debt FUTURE COST YEARS Appropriations provement Fund Surplus and Other Funds Authorized YEARS HVAC Improvements to Township Hall 1 30, , Acquisition of Computer Equipment 2 15, , Township of Dennis TOTAL ALL PROJECTS , , Sheet 40b C3

54 3 YEAR CAPITAL PROGRAM Anticipated Project Schedule and Funding Requirements Local Unit Township of Dennis PROJECT ESTIMATED ESTIMATED 5a 5b 5c 5d 5e 5f PROJECT TITLE NUMBER TOTAL COMPLETION COSTS TIME HVAC Improvements to Township Hall 1 30, , Acquisition of Computer Equipment 2 15, , TOTAL ALL PROJECTS , , Sheet 40c C4

55 3 YEAR CAPITAL PROGRAM xx SUMMARY OF ANTICIPATED FUNDING SOURCES AND AMOUNTS Local Unit Township of Dennis 1 2 BUDGET APPROPRIATIONS BONDS AND NOTES 3a 3b Capital Grantsin 7a 7b 7c 7d PROJECT TITLE Estimated Current Year Improve Capital Aid and Self Total Cost 2014 Future Years ment Fund Surplus Other Funds General Liquidating Assessment School HVAC Improvements to Township Hall 30, , Acquisition of Computer Equipment 15, , TOTAL ALL PROJECTS , , Sheet 40d C5

56 SECTION 2 UPON ADOPTION FOR YEAR 2014 (Only to be Included in the Budget as Finally ) RESOLUTION Be it Resolved by the Township Committee of the Township of Dennis, County of Cape May, that the budget hereinbefore set forth is hereby adopted and shall constitute an appropriation for the purposes stated of the sums therein set forth as appropriations, and authorization of the amount of: (a)$ 1,779, (Item 2 below) for municipal purposes, and (b)$ (Item 3 below) for school purposes in Type I School District only (N.J.S. 18A:92) to be raised by taxation and, (c)$ (Item 4 below) to be added to the certificate of amount to be raised by taxation for local school purposes in Type II School Districts only (N.J.S. 18A:93) and certification to the County Board of Taxation of the following summary of general revenues and appropriations. (d)$ (Sheet 43) Open Space, Recreation, Farmland and Historic Preservation Trust Fund Levy (e)$ (Item 5 below) Minimum Library Tax RECORDED VOTE (Insert last name) Ayes { Nays { SUMMARY OF REVENUES Abstained { Absent { 1. General Revenues Surplus Anticipated , Miscellaneous Revenues Anticipated ,957, Receipts from Delinquent Taxes , AMOUNT TO BE RAISED BY TAXATION FOR MUNICIPAL PURPOSES (Item 6(a), Sheet 11) ,779, AMOUNT TO BE RAISED BY TAXATION FOR _SCHOOLS IN TYPE I SCHOOL DISTRICTS ONLY: Item 6, Sheet Item 6(b), Sheet 11 (N.J.S. 40A:414) Total Amount to be Raised by Taxation for Schools in Type I School Districts Only 4. To Be Added TO THE CERTIFICATE FOR AMOUNT TO BE RAISED BY TAXATION FOR _SCHOOLS IN TYPE II SCHOOL DISTRICTS ONLY: Item 6(b), Sheet 11 (N.J.S. 40A:414) AMOUNT TO BE RAISED BY TAXATION MINIMUM LIBRARY LEVY Total Revenues ,442, Sheet 41

57 SUMMARY OF APPROPRIATIONS 5. GENERAL APPROPRIATIONS xxxxxxxxx xxxx Within "CAPS" xxxxxxxxx xxxx (a&b) Operations including Contingent $ 3,249, (e) Deferred Charges and Statutory Expenditures Municipal $ 240, (g) Cash Deficit $ Excluded from "CAPS" xxxxxxxxx xxxx (a) Operations Total Operations Excluded from "CAPS" $ 42, (c) Capital Improvements $ 100, (d) Municipal Debt Service $ 227, (e) Deferred Charges Municipal $ 70, (f) Judgments $ (n) Transferred to Board of Education for Use of Local Schools (N.J.S. 40: &17.3) $ (g) Cash Deficit $ (k) For Local District School Purposes $ (m) Reserve for Uncollected Taxes (Include Other Reserves if Any) $ 511, SCHOOL APPROPRIATIONS TYPE I SCHOOL DISTRICTS ONLY (N.J.S. 40A:413) $ Total Appropriations $ 4,442, It is hereby certified that the within budget is a true copy of the budget finally adopted by resolution of the Governing Body on the day of,2014. It is further certified that each item of revenue and appropriation is set forth in the same amount and by the same title as appeared in the 2014 approved budget and all amendments thereto, if any, which have been previously approved by the Director of Local Government Services. Certified by me this day of, 2014, Clerk signature Sheet 42