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1 Type of Borough Municipality Mountain Lakes County Morris Full Name Borough of Mountain Lakes Full Name BOROUGH OF MOUNTAIN LAKES Governing Body Governing Body Note: Add Mayor if they vote Current Year 2013 Prior Year 2012 Previous Prior Year 2011 Utility (CAPS) SEWER Utility (CAPS) WATER Utility (No CAPS) Sewer Utility (No CAPS) Water Enterprise (CAPS) Enterprise (No CAPS) 2nd Enterprise (CAPS) 2nd Enterprise (No CAPS) 3 or 6 Year Capital 3 YEAR CAPITAL PROGRAM

2 2013 MUNICIPAL DATA SHEET CAP (MUST ACCOMPANY 2013 BUDGET) Municipality: Borough of Mountain Lakes County: Morris Governing Body Members Daniel Happer Mayor's Name 12/31/2013 Term Expires Name Daniel Happer Term Expires 12/31/2014 Blair Bravo 12/31/2014 Municipal Officials Peter Holmberg 12/31/2014 Michele Reilly 7/1/2011 Date of Orig. Appt. G. Douglas McWilliams 12/31/2016 Deputy Municipal Clerk C1636 Cert. No. John Lester 12/31/2016 Ann Purcell Tax Collector D. Timothy Roberts Acting Chief Financial Officer Timothy M. Vrabel Registered Municipal Accountant Martin F. Murphy Municipal Attorney T8290 Cert. No. Cert. No. CR Lic. No. Jason Bradlee 12/31/2016 Frank Borin 12/31/2016 Official Mailing Address of Municipality Please attach this to your 2013 Budget and Mail to: Borough of Mountain Lakes 400 Boulevard Mountain Lakes, NJ Fax:# (973) Director, Division of Local Government Services Department of Community Affairs P.O. Box 803 Trenton NJ Division Use Only Municode: Public Hearing Date: Sheet A

3 (Before preparing this Budget, read the "Permanent Budget Manual for New Jersey Municipalities) 2013 MUNICIPAL BUDGET Municipal Budget of the Borough of Mountain Lakes County of Morris 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 April, and the 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 8th day of April, Michele Reilly, Deputy Clerk 400 Boulevard Address Mountain Lakes, NJ Address (973) Phone Numbers It is hereby certified that the approved Budget annexed hereto and hereby made 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 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 additions are correct, all statements contained herein are in proof, and the total of anticipated revenues equals the total of appropriations. anticipated revenues equals the total of appropriations and the budget in is full compliance Certified by me, this 8th day of April, with the Local Budget Law, N.J.S. 40A:41 et seq. Timothy M. Vrabel Registered Municipal Accountant Montville, New Jersey Address 350 Main Road, Suite 104 Address (973) Phone Number Certified by me, this 8th day of April, Acting 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. has been made. The adopted budget is certified with respect to the foregoing only. STATE OF NEW JERSEY Department of Community Affairs Director of the Division of Local Government Services STATE OF NEW JERSEY Department of Community Affairs Director of the Division of Local Government Services Dated: 2013 By: Dated: 2013 By: Sheet 1

4 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 Mountain Lakes County of Morris Sheet 1a

5

6 MUNICIPAL BUDGET NOTICE Section 1. Municipal Budget of the Borough of Mountain Lakes, County of Morris for the Fiscal Year 2013 Be it Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the year 2013; Be it Further Resolved, that said Budget be published in the Daily Record in the issue of April 24, 2013 The Governing Body of the Borough of Mountain Lakes does hereby approve the following as the Budget for the year 2013: RECORDED VOTE (Insert last name) Ayes { Nays { Abstained { Absent { Notice is hereby given that the Budget and Tax Resolution approved by the Governing Body of the Borough of Mountain Lakes, County of Morris on April 8, 2013 A Hearing on the Budget and Tax Resolution will be held at Borough Hall, on May 13, 2013 at 8:00 o'clock (P.M.) at which time and place objections to said Budget and Tax Resolution for the year 2013 may be presented by taxpayers or other interested persons. Sheet 2

7 EXPLANATORY STATEMENT SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET YEAR 2013 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)} 2. Appropriations excluded from "CAPS" (a) Municipal Purposes {(Item H2, Sheet 28) (N.J.S. 40A:445.3 as amended)} (b) Local District School Purposes in Municipal Budget (Item K, Sheet 29) Total General Appropriations excluded from "CAPS" (Item O, Sheet 29) 3. Reserve for Uncollected Taxes (Item M, Sheet 29) Based on Estimated Percent of Tax Collections Building Aid Allowance 2013$ 4. Total General Appropriations (Item 9, Sheet 29) for SchoolsState Aid 2012$ 5. Less Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 6. 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) (b) Addition to Local District School Tax (Item 6(b), Sheet 11) xxxxxxx xxxxxxx 5,279, xxxxxxx 1,730, ,730, ,423, ,434, ,965, xxxxxxx 5,469, Sheet 3

8 Budget Appropriations Adopted Budget Budget Appropriations Added by N.J.S. 40A:487 Emergency Appropriations Total Appropriations Expenditures: Paid or Charged (including Reserve for Uncollected Taxes) EXPLANATORY STATEMENT (CONTINUED) SUMMARY OF 2012 APPROPRIATIONS EXPENDED AND CANCELED General Budget Water Sewer Utility Utility Utility 8,246, , , , , ,757, , , ,366, , , Explanations of Appropriations for "" The amounts appropriated under the title of "" are for operating costs other than "Salaries & Wages". Some of the items included in "Other Expenses" are: Materials, supplies and nonbondable equipment; Reserved Unexpended Balances Canceled Total Expenditures and Unexpended Balances Canceled 389, , , Overexpenditures* ,757, , , *See Budget Appropriation Items so marked to the right of column ''Expended 2012 Reserved''* Repairs and maintenance of buildings, equipment, roads, etc.; Contractual services for garbage and trash removal, fire hydrant service, aid to volunteer fire companies, etc; Printing and advertising, utility services, Insurance and many other items essential to the services rendered by municipal government. Sheet 3a

9 EXPLANATORY STATEMENT (Continued) BUDGET MESSAGE "CAP CALCULATION" MUNICIPAL PURPOSES TAX Total Appropriations for 2012 (As adopted) $ 8,246, Estimated 2012 Actual Less: Allowable Exclusions from the "CAP": Levy Rate Levy Rate Reserve for Uncollected Taxes $ 1,223, Appropriations Excluded from "CAP": Local Tax for Municipal Purposes 5,469, $ $ 5,259, $ L.O.S.A.P. 15, Net Valuations Taxable (NVT) $1,182,075,500 $1,285,362,542 Maintenance of Library 228, Recycling Tax 4, RECAP OF SPLIT FUNCTIONS Interlocal Agreements 157, Public and Private Programs 12, In order to comply with statutory and regulatory requirements, the amounts appropriated for certain Capital Improvements 35, departments or functions have been split and their parts appear in several places. Debt Service 1,117, Deferred Charges 235, Appropriations which have been split are as follows: 3,029, Operations Operations Amount on Which "CAP" is Applied 5,217, Within Excluded Total 3.5% "CAP" Authorized by Ordinance 182, "CAP" from "CAP" Operations Additions to "CAP": Assessed Value of New Construction NOT APPLICABLE $5,260,300 x Local Purpose Tax.409 per $100 21, "CAP" Banking 119, EMPLOYEE GROUP HEALTH 2012 "CAP" Banking 48, , Pursuant to Chapter 78 of P.L local governments shall collect 1.5 percent of employees salaries or a Total General Appropriations "CAP" percentage of the insurance premium to offset employer health care costs. Limitation for ,589, Set forth below is the required disclosure information: Total General Appropriations for Municipal Purposes within 3.5 "CAP" 5,279, Total Anticipated Cost $ 493, Less: Employees Contributions (50,000.00) Amount Available for "CAP" Banking $ 309, Employer Share of Cost 443, Allocated to: Current Fund 367, Water Utility Fund 42, Sewer Utility Fund 34, , Sheet 3b

10 EXPLANATORY STATEMENT (Continued) BUDGET MESSAGE "TAX LEVY CAP CALCULATION" Levy CAP Calculation Prior Year Amount to be Raised by Taxation for Municipal Purposes $ 5,259, Less: Prior Year Recycling Tax (4,775.00) Net Prior Year Tax Levy for Municipal Purpose Tax for CAP Calculation 5,255, Plus: 2% CAP Increase 105, Adjusted Tax Levy Prior to Exclusions 5,360, Exclusions: Allowable Health Insurance Cost Increase $ 6, Allowable Pension Obligations Increase 40, Allowable LOSAP Increase 2, Allowable Debt Service Increases 128, Recycling Tax appropriation 4, Add Total Exclusions 181, Less Canceled or Unexpended Exclusions (441.49) Adjusted Tax Levy 5,541, Additions: New Ratable Adjustment to Levy 21, Maximum Allowable Amount to be Raised by Taxation 5,563, Amount to be Raised by Taxation for Municipal Purposes 5,469, Amount Under Tax Levy CAP $ 93, Sheet 3b(1)

11 EXPLANATORY STATEMENT BUDGET MESSAGE STRUCTURAL BUDGET IMBALANCES Revenues at Risk Nonrecurring cost reductions 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 General Capital Fund Balance $120, revenue will not be included in X FEMA $320, revenue will not be included in Sheet 3b(2)

12 Explanatory Statement (continued) Budget Message Analysis of Compensated Absence Liability Organization/Individuals Eligible for Benefit Legal basis for benefit (check applicable items) Gross Days of Approved Individual Accumulated Value of Compensated Labor Local Employment Absence FCOA Absences Agreement Ordinance Agreements Police , X Totals $ 113, Total Funds Reserved as of end of 2012: Total Funds Appropriated in 2013: $ $ 10, Sheet 3b(3)

13 GENERAL REVENUES CURRENT FUND ANTICIPATED REVENUES ANTICIPATED Realized in FCOA Cash in Surplus Anticipated 2. Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Surplus Anticipated 3. Miscellaneous Revenues Section A: Local Revenues Licenses: Alcoholic Beverages Other Fees and Permits Fines and Costs: Municipal Court Other Interest and Cost on Taxes Interest and Costs on Assessments Parking Meters Interest on Investments and Deposits Anticipated Utility Operating Surplus , , , , , , xxxxxxx xxxxxxxx.xx xxxxxxxx.xx xxxxxxxx.xx xxxxxxx xxxxxxxx.xx xxxxxxxx.xx xxxxxxxx.xx , , , , , , , , , xxxxxxx xxxxxxxx.xx xxxxxxxx.xx xxxxxxxx.xx , , , , , , , , , Solid Waste Fees: Trash Bag Receipts Board of Education Solid Waste Collection , , , , , , Sheet 4

14 CURRENT FUND ANTICIPATED REVENUES (Continued) GENERAL REVENUES 3. Miscellaneous Revenues Section A: Local Revenues (continued): ANTICIPATED Realized in FCOA Cash in 2012 Recreation Fees and Income Board of Education Field Lease , , , , , , Total Section A: Local Revenues , , , Sheet 4a

15 CURRENT FUND ANTICIPATED REVENUES (Continued) GENERAL REVENUES 3. Miscellaneous Revenues Section B: State Aid Without Offsetting Appropriations ANTICIPATED Realized in FCOA Cash in 2012 Legislative Initiative Municipal Block Grant Extraordinary Aid Consolidated Municipal Property Tax Relief Aid Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) Supplemental Energy Receipts Tax Municipal Homeland Security Assistance Watershed Moratorium Offset Aid Municipal Property Tax Assistance Garden State Trust , , , Total Section B: State Aid Without Offsetting Appropriations , , , Sheet 5

16 CURRENT FUND ANTICIPATED REVENUES (Continued) GENERAL REVENUES 3. Miscellaneous Revenues Section C: Dedicated Uniform Construction Code Fees ANTICIPATED Realized in FCOA Cash in 2012 Offset with Appropriations (N.J.S. 40:A436 and N.J.A.C. 5:234.17) xxxxxxx xxxxxxxx.xx xxxxxxxx.xx xxxxxxxx.xx Uniform Construction Code Fees , , , Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services: Additional Dedicated Uniform Construction Code Fees Offset with Appropriations (N.J.S. 40A:445.3h and N.J.A.C. 5:234.17) Uniform Construction Code Fees xxxxxxx xxxxxxxx.xx xxxxxxxx.xx xxxxxxxx.xx xxxxxxx xxxxxxxx.xx xxxxxxxx.xx xxxxxxxx.xx Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations , , , Sheet 6

17 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 xxxxxxxx.xx xxxxxxxx.xx xxxxxxxx.xx Total Section D: Interlocal Municipal Service Agreements Offset with Appropriations Sheet 7

18 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:445.3h) xxxxxxx xxxxxxxx.xx xxxxxxxx.xx xxxxxxxx.xx Total Section E: Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Additional Revenues Sheet 8 xxxxxxx xxxxxxx.xx xxxxxxx.xx xxxxxxx.xx 08003

19 CURRENT FUND ANTICIPATED REVENUES (Continued) GENERAL REVENUES 3. Miscellaneous Revenues Section F: Special Items of General Revenue Anticipated with Prior Written Consent of the Director of Local Government Services Public and Private Revenues Offset with Appropriations: ANTICIPATED Realized in FCOA Cash in 2012 xxxxxxx xxxxxxxx.xx xxxxxxxx.xx xxxxxxxx.xx Recycling Tonnage Grant (Added by N.J.S.A.40A:487 +8,176.58) Clean Communities Grant , , , , Alcohol Education and Rehabilitation Fund Municipal Alliance on Alcoholism and Drug Abuse Regular Municipal Alliance on Alcoholism and Drug Abuse Supplemental Body Armor Replacement Fund Click It or Ticket Grant , , , Morris County Historic Preservation Trust Fund Historic Preservation Grant Mountain Lakes Board of Education Historic Preservation Grant Community Forestry Grant (added by N.J.S.A. 40A:487 + $3,000.00) , , Sheet 9

20 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 the Director of Local Government Services Public and Private Revenues Offset with Appropriations (continued): xxxxxxx xxxxxxxx.xx xxxxxxxx.xx xxxxxxxx.xx Total Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Public and Private Revenues xxxxxxx xxxxxxx.xx xxxxxxx.xx xxxxxxx.xx , , , Sheet 9a

21 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 the Director of Local Government Services Other Special Items: xxxxxxx xxxxxxxx.xx xxxxxxxx.xx xxxxxxxx.xx Utility Operating Surplus of Prior Year Water General Capital Fund Balance Rent from Railroad Station Omnipoint/Voicestream Cell Tower Lease Sprint Cell Tower Lease Reserve for Animal Control Expenses , , , , , , , , , , , , , , FEMA Reimbursements , , , Historical Preservation Committee Contribution Interfunds Accounts Receivable: General Capital Fund Water Operating Fund , , , , Sewer Operating Fund , , Developer's COAH Fee , , , Sheet 10

22 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 the Director of Local Government Services Other Special Items (continued): xxxxxxx xxxxxxxx.xx xxxxxxxx.xx xxxxxxxx.xx Total Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Other Special Items xxxxxxx xxxxxxx.xx xxxxxxx.xx xxxxxxx.xx , ,475, ,260, Sheet 10a

23 CURRENT FUND ANTICIPATED REVENUES (Continued) GENERAL REVENUES ANTICIPATED Realized in FCOA Cash in 2012 Summary of Revenues xxxxxxx xxxxxxxx.xx xxxxxxxx.xx xxxxxxxx.xx 1. Surplus Anticipated (Sheet 4, #1) 2. Surplus Anticipated with Prior Written Consent of Director of Local Government Services (Sheet 4, #2) 3. Miscellaneous Revenues: , , , xxxxxxx xxxxxxxx.xx xxxxxxxx.xx xxxxxxxx.xx Total Section A: Local Revenues , , , Total Section B: State Aid Without Offsetting Appropriations , , , Total Section C: Total Section D: Total Section E: Total Section F: Total Section G: Dedicated Uniform Construction Code Fees Offset with Appropriations , Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Interlocal Muni. Service Agreements Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Additional Revenue Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Public and Private Revenues , Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Other Special Items , , , , , ,475, ,260, Total Miscellaneous Revenues 4. Receipts from Delinquent Taxes 5. Subtotal General Revenues (Items 1, 2, 3, and 4) ,682, ,554, ,321, , , , ,965, ,997, ,765, Amount to be Raised by Taxes for Support of Municipal Budget: a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes b) Addition to Local District School Tax Total Amount to be Raised by Taxes for Support of Municipal Budget 7. Total General Revenue ,469, ,259, xxxxxxxx.xx xxxxxxxx.xx ,469, ,259, ,936, ,434, ,257, ,702, Sheet 11

24 8. GENERAL APPROPRIATIONS (A) Operations within "CAPS" GENERAL GOVERNMENT FUNCTIONS: General Administration FCOA CURRENT FUND APPROPRIATIONS Appropriated for 2013 for 2012 Expended 2012 for 2012 by Total for 2012 Paid Emergency As Modified By or Reserved Appropriation All Transfers Charged Salaries and Wages , , , , , , , , , Human Resources Salaries and Wages Mayor and Council: Salaries and Wages , , , , , Municipal Clerk Salaries and Wages , , , , , , , , , , Financial Administration Salaries and Wages , , , , , , , , , , Sheet 12

25 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations within "CAPS" (continued) for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged GENERAL GOVERNMENT FUNCTIONS: (CONTINUED) Audit Services CURRENT FUND APPROPRIATIONS , , , , Computer Information Technology Salaries and Wages , , , , , Collection of Taxes Salaries and Wages , , , , , , , , , , Assessment of Taxes Salaries and Wages , , , , , , , Revaluation Legal Services and Costs Salaries and Wages , , , , , Sheet 13

26 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations within "CAPS" (continued) for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged GENERAL GOVERNMENT FUNCTIONS: (CONTINUED) Municipal Court CURRENT FUND APPROPRIATIONS Salaries and Wages Public Defender Salaries and Wages Engineering Services and Costs Salaries and Wages , , , , , Historical Preservation Commission Salaries and Wages , , , , Sheet 14

27 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations within "CAPS" (continued) for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged LAND USE ADMINISTRATION: Municipal Land Use Law (N.J.S.A. 40:55D1) Planning Board Salaries and Wages , , , , , , , , , Board of Adjustment Salaries and Wages , , , , , , , , , INSURANCE: General Liability Workers Compensation Employee Group Health Unemployment Compensation Insurance , , , , , , , , , , , , , , , , , , PUBLIC SAFETY FUNCTIONS: Police Salaries and Wages ,626, ,581, ,581, ,580, Salaries and Wages (Added by N.J.S.A. 40A:454) , , , , , , , , Purchase of Police Vehicles

28 Sheet 15

29

30

31 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations within "CAPS" (continued) for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged PUBLIC SAFETY FUNCTIONS: (CONTINUED) Police Dispatch/911 CURRENT FUND APPROPRIATIONS Salaries and Wages Emergency Management Services Salaries and Wages , Fire Protection Contract Aid to Volunteer Ambulance Companies , , , , Fire Department Salaries and Wages , , , , , , , , , Fire Safety Official , Fire Hydrant Service Municipal Prosecutor Salaries and Wages Sheet 15a

32 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations within "CAPS" (continued) for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged PUBLIC WORKS FUNCTIONS: Road Repair and Maintenance Including Snow Removal CURRENT FUND APPROPRIATIONS Salaries and Wages , , , , , , , , , , Shade Tree Commission Salaries and Wages , , , , , Solid Waste Collection Salaries and Wages (Added by N.J.S.A. 40A: 454) , , , , , , , , , , , , , Public Buildings and Grounds Salaries and Wages , , , , Vehicle Maintenance Salaries and Wages , , , , , Mosquito Extermination and Insect Control

33 Sheet 15b

34

35

36 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations within "CAPS" (continued) for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged PUBLIC WORKS FUNCTIONS: (CONTINUED) Municipal Services Act (N.J.S.A. 40:67232 et seq.) CURRENT FUND APPROPRIATIONS HEALTH AND HUMAN SERVICES FUNCTIONS: Board of Health Salaries and Wages ( Includes visiting Nurse) , , , , , , , , Environmental Commission Salaries and Wages , , , , , Woodlands Committee , , , Animal Control Regulations Contribution to Senior Citzens: , , , , , Sheet 15c

37 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations within "CAPS" (continued) for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged PUBLIC WORKS FUNCTIONS: Road Repair and Maintenance Including Snow Removal CURRENT FUND APPROPRIATIONS Salaries and Wages , , , , , , , , , , Shade Tree Commission Salaries and Wages , , , , , Solid Waste Collection Salaries and Wages (Added by N.J.S.A. 40A: 454) , , , , , , , , , , , , , Public Buildings and Grounds Salaries and Wages , , , , Vehicle Maintenance Salaries and Wages , , , , , Mosquito Extermination and Insect Control

38 Sheet 15b

39

40

41 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations within "CAPS" (continued) for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged PUBLIC WORKS FUNCTIONS: (CONTINUED) Municipal Services Act (N.J.S.A. 40:67232 et seq.) CURRENT FUND APPROPRIATIONS HEALTH AND HUMAN SERVICES FUNCTIONS: Board of Health Salaries and Wages ( Includes visiting Nurse) , , , , , , , , Environmental Commission Salaries and Wages , , , , , Woodlands Committee , , , Animal Control Regulations Contribution to Senior Citzens: , , , , , Sheet 15c

42

43 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations within "CAPS" (continued) for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged PARK AND RECREATION FUNCTIONS: Recreation Services and Programs Salaries and Wages , , , , , , , , , , Maintenance of Parks Salaries and Wages , , , , , OTHER COMMON OPERATING FUNCTIONS: Prior Years Bills Murphy Hubner McKeon, P.C. Jason Dimick Seneca Tree Service, Inc. N.J. State Association of Chiefs of Police MGL Printing Solutions Dan Como & Sons, Inc. Murray Robertson , , , , , , Sheet 15d

44 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations within "CAPS" (continued) for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged OTHER COMMON OPERATING FUNCTIONS: (Continued) Prior Years Bills (Continued) CURRENT FUND APPROPRIATIONS Waste Zero John Johnson Dodge Lakeland Auto Parts Rowe and Company, Inc , , , Accumulated Leave Compensation Salaries and Wages , , , , Celebration of Public Events Salaries and Wages UTILITY EXPENSES AND BULK PURCHASES: Electricity Street Lighting Telephone , , , , , , , , , , , , Water Natural Gas Diesel Fuel, Fuel Oil Diesel Fuel, Fuel Oil (Added by N.J.S.A. 40A:454) , , , , , , , , , , , , ,000.00

45 Sheet 15e

46

47

48 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations within "CAPS" (continued) for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged Uniform Construction Code Appropriations Offset by Dedicated Revenues (N.J.A.C. 5:234.17) xxxxxxx xxxxxxx State Uniform Construction Code: Construction Official Salaries and Wages , , , , , , , , , Sheet 16

49 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations within "CAPS" (continued) for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged Total Operations {Item 8(A)} within "CAPS" B. Contingent Total Operations Including Contingent within "CAPS" ,725, ,583, , ,083, ,715, , ,725, ,583, , ,083, ,715, , Detail: Salaries & Wages (Including Contingent) ,519, ,507, , ,599, ,455, , ,206, ,075, , ,484, ,259, , Sheet 17

50 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged E. Deferred Charges and Statutory Expenditures Municipal within "CAPS" CURRENT FUND APPROPRIATIONS xxxxxxx (1) DEFERRED CHARGES Emergency Authorizations xxxxxxx Budget Overexpenditures , , , Expenditure without Budget Appropriation , , , Expenditure without Ordinance Appropriation , , , Sheet 18

51 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged E. Deferred Charges and Statutory Expenditures Municipal within "CAPS" (continued) xxxxxxx CURRENT FUND APPROPRIATIONS (2) STATUTORY EXPENDITURES xxxxxxx 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 , , , , Total Deferred Charged and Statutory Expenditures Municipalities within "CAPS" , , , , , (G) Cash Deficit of Preceding Year (H) Total General Appropriations for Municipal Purposes within "CAPS" ,279, ,217, , ,717, ,343, , Sheet 19

52 "CAP" Base 5,217, Municipal Court PERS PFRS 5,217, % 182, A.A. 21, ,260,300 x Bank 119, Bank 48, ,589, Under "CAP" 309,521.42

53 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations Excluded from "CAPS" for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged Municipal Court (N.J.S.A. 40A:445.3pp) Salaries & Wages Public Defender (N.J.S.A. 40A:445.3pp) Fair Housing Act (N.J.S.A. 40A:445.3k) Legal Services and Costs Engineering Services and Costs Planning Board Insurance (N.J.S.A. 40A:445.3(00)) General Liability Workers Compensation Employee Group Health Length of Service Awards Program (N.J.S.A. 40A:4453jj) , , , , Sheet 20

54 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations Excluded from "CAPS" for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged 911 Emergency Services Salaries & Wages Homeland Security (N.J.S.A. 40A:445.3pp) Police Salaries & Wages Fire Snow Emergency (EO #15:N.J.S.A 40A:445.3bb) Streets and Roads Maintenance Salaries & Wages Vehicle Maintenance Board of Education Share: (N.J.S.A. 40A:45.3ll) Public Buildings and Grounds Sheet 20a

55 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations Excluded from "CAPS" for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged Garbage and Trash Removal (Board of Education Share) CURRENT FUND APPROPRIATIONS Public Employees Occupational Safety and Health Act (N.J.S.A. 40A:445.3ee) Services of Visiting Nurse (Board of Education Share) Maintenance of Joint Free Public Library Proportionate Share (R.S. 40: ) (N.J.S.A. 40A:445.3r) Maintenance of Library (N.J.S.A. 40:5435) (N.J.S.A. 40A:445.3x) , , , , Business Personal Property Adjustment for School Purposes Recycling Tax , , , , Contribution to: (N.J.S.A. 40A:445.3qq) Public Employees Retirement System Police and Firemen's Retirement System of N.J Total Other Operations Excluded from "CAPS" , , , , , Sheet 20b

56 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations Excluded from "CAPS" for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged Uniform Construction Code Appropriations Offset by Increased Fee Revenues (N.J.A.C.5:234.17) xxxxxxx xxxxxxx Total Uniform Construction Code Appropriations Sheet 21

57 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations Excluded from "CAPS" for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged Interlocal Municipal Service Agreements xxxxxxx Denville Township Court Services , , , , County of Morris Dispatch Services , , , , Total Interlocal Municipal Service Agreements , , , , Sheet 22

58 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations Excluded from "CAPS" for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged Additional Appropriations Offset by Revenues (N.J.S. 40A:445.3h) xxxxxxx Total Additional Appropriations Offset by Revenues (N.J.S. 40A:445.3h) Sheet 23

59 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations Excluded from "CAPS" for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged Public and Private Programs Offset by Revenues Recycling Tonnage Grant (Added by N.J.S.A. 40A:487 + $8,176.58) Clean Communities Grant Alcohol Education and Rehabilitation Fund Municipal Alliance on Alcoholism and Drug Abuse Regular Body Armor Replacement Fund xxxxxxx , , , , , , , Click It or Ticket Grant , , , Morris County Historic Preservation Trust Fund Historic Preservation Grant Mountain Lakes Board of Education Historic Preservation Grant State Forestry Services Community Forestry Grant , , , (Added by N.J.S.A. 40A: $3,000.00) Sheet 24

60 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (A) Operations Excluded from "CAPS" for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged Public and Private Programs Offset by Revenues (continued) xxxxxxx Matching Funds for Grants: Other Matching Funds for Grants Total Public and Private Programs Offset by Revenues , , , , Total Operations Excluded from "CAPS" Detail: Salaries & Wages , , , , , , , , , , Sheet 25

61 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (C) Capital Improvements Excluded from "CAPS" for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged Down Payments on Improvements Capital Improvement Fund , , , , Board of Education Contribution for Paving Contribution for Security Cameras Sheet 26

62 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (C) Capital Improvements Excluded from "CAPS" for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged Public and Private Programs Offset by Revenues: New Jersey Transportation Trust Fund Authority Act xxxxxxx Total Capital Improvements Excluded from "CAPS" , , , , Sheet 26a

63 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (D) Municipal Debt Service Excluded from "CAPS" for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged Payment of Bond Principal Payment of Bond Anticipation Notes and Capital Notes Interest on Bonds Interest on Notes , , , , , , , , , , , , , , , , xxxxxxx Total Municipal Debt Service Excluded from "CAPS" ,179, ,117, ,117, ,116, Sheet 27

64 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid (E) Deferred Charges Municipal for 2013 for 2012 Emergency As Modified By or Reserved Excluded from "CAPS" FCOA Appropriation All Transfers Charged (1) DEFERRED CHARGES: 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) Canceled Federal and State Aid Receivable xxxxxxx , , , , 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" ,730, ,816, ,816, ,799, , Sheet 28

65 CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged For Local District School Purposes Excluded from "CAPS" xxxxxxx (I) Type 1 District School Debt Service xxxxxxx 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" xxxxxxx Emergency Authorizations Schools Capital Project for Land, Building or Equipment N.J.S. 18A:2220 Total of Deferred Charges and Statutory Expenditures Local School Excluded from "CAPS" (K) Total Municipal Appropriations for Local District School Purposes {Items(l) and (J)} Excluded from "CAPS" (O) Total General Appropriations Excluded from "CAPS" ,730, ,816, ,816, ,799, , (L) Subtotal General Appropriations {Items (H1) and (O)} ,010, ,033, , ,533, ,142, , (M) Reserve for Uncollected Taxes 9. Total General Appropriations ,423, ,223, xxxxxxxxxxxxxx 1,223, ,223, ,434, ,257, , ,757, ,366, , Sheet 29

66 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 for 2012 by Total for 2012 Paid Summary of Appropriations for 2013 for 2012 Emergency As Modified By or Reserved FCOA Appropriation All Transfers Charged (H1) Total General Appropriations for Municipal Purposes within "CAPS" ,279, ,217, , ,717, ,343, , xxxxxxx CURRENT FUND APPROPRIATIONS (A) Operations Excluded from "CAPS" Other Operations Uniform Construction Code Interlocal Municipal Service Agreements Additional Appropriations Offset by Revenues Public & Private Progs. Offset by Revs. 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 xxxxxxx , , , , , , , , , , , , , , , , , , , , , , ,179, ,117, ,117, ,116, , , , , ,423, ,223, ,223, ,223, ,434, ,257, , ,757, ,366, , Sheet 30

67 DEDICATED WATER UTILITY BUDGET Anticipated Realized in 10. DEDICATED REVENUES FROM WATER UTILITY FCOA Cash in 2012 Operating Surplus Anticipated Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services , , , * Note: Use pages 31, 32 and 33 for water utility only. Total Operating Surplus Anticipated , , Rents , , , , All other utilities use sheets 34, 35 and 36. Fire Hydrant Service Miscellaneous , , , Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services xxxxxxx Rents Rate Increase Deficit (General Budget) Total Water Utility Revenues , , Sheet ,020.70

68 11. APPROPRIATIONS FOR WATER UTILITY DEDICATED WATER UTILITY BUDGET (continued) FCOA for 2013 *Note: Use sheet 32 for Water Utility only. Appropriated Expended 2012 for 2012 by Total for 2012 Paid for 2012 Emergency As Modified By or Reserved Appropriation All Transfers Charged Operating: Salaries and Wages xxxxxxx , , , , , , , , , , Capital Improvements: xxxxxxx Down Payments on Improvements Capital Improvement Fund Capital Outlay , , , , , Debt Service Payment of Bond Principal Payment of Bond Anticipation Notes and Capital Notes Interest on Bonds Interest on Notes xxxxxxx Sheet 32

69 11. APPROPRIATIONS FOR WATER UTILITY DEDICATED WATER UTILITY BUDGET (continued) FCOA for 2013 *Note: Use sheet 33 for Water Utility only. Appropriated Expended 2012 for 2012 by Total for 2012 Paid for 2012 Emergency As Modified By or Reserved Appropriation All Transfers Charged Deferred Charges and Statutory Expenditures: Deferred Charges: Emergency Authorizations Operating Deficit xxxxxxx xxxxxxx Statutory Expenditures: Contribution to: Public Employees' Retirement System Social Security System (O.A.S.I.) Unemployment Compensation Insurance (N.J.S.A. 43:213 et.seq.) xxxxxxx , , , , , , , , , , Judgements Deficit in Operations in Prior Years Surplus (General Budget) TOTAL WATER UTILITY APPROPRIATIONS , , , , , Sheet 33

70 DEDICATED SEWER UTILITY BUDGET Anticipated 10. DEDICATED REVENUES FROM SEWER UTILITY FCOA Realized in Cash in 2012 Operating Surplus Anticipated Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services , , , Total Operating Surplus Anticipated , , , Sewer User Charges , , , Miscellaneous Revenue , , , Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Sewer User Charges Rate Increase xxxxxxx Capital Improvement Fund Deficit (General Budget) Total Sewer Utility Revenues , , , Sheet 34

71 11. APPROPRIATIONS FOR SEWER UTILITY DEDICATED SEWER UTILITY BUDGET (continued) FCOA for 2013 Appropriated Expended 2012 for 2012 by Total for 2012 Paid for 2012 Emergency As Modified By or Reserved Appropriation All Transfers Charged Operating: Salaries and Wages xxxxxxx , , , , , , , , , * Capital Improvements: xxxxxxx Down Payments on Improvements Capital Improvement Fund Capital Outlay , , , , , Reserve for Purchase of Equipment Debt Service Payment of Bond Principal Payment of Bond Anticipation Notes and Capital Notes Interest on Bonds Interest on Notes xxxxxxx Sheet 35

72 11. APPROPRIATIONS FOR SEWER UTILITY DEDICATED SEWER UTILITY BUDGET (continued) FCOA for 2013 Appropriated Expended 2012 for 2012 by Total for 2012 Paid for 2012 Emergency As Modified By or Reserved Appropriation All Transfers Charged Deferred Charges and Statutory Expenditures: Deferred Charges: Emergency Authorizations Operating Deficit Budget Overexpenditures xxxxxxx xxxxxxx , , , Statutory Expenditures: Contribution to: Public Employees' Retirement System Social Security System (O.A.S.I.) Unemployment Compensation Insurance (N.J.S.A. 43:213 et.seq.) xxxxxxx , , , , , , , , Judgements Deficit in Operations in Prior Years Surplus (General Budget) TOTAL SEWER UTILITY APPROPRIATIONS , , , , , Sheet 36

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