State of New Jersey Local Government Services

Transcription

1 State of New Jersey Local Government Services Year: 2016 Municipal User Friendly Budget MUNICIPALITY: Municode: 0911 Filename: 0911_fba_2016.xlsm Website: Phone Number: Mailing Address: 400 Park Avenue Weehawken, NJ the UFB if not using Outlook Municipality: Weehawken State: NJ Zip: Mayor First Name Middle Name Last Name Term Expires Business Richard F. Turner June 30,2018 Roladahboul@tow-nj.net Chief Administrative Officer Giovanni D. Ahmad Roladahboul@tow-nj.net Chief Financial Officer Lisa A. Toscano Roladahboul@tow-nj.net Municipal Clerk Rola D. Dahboul RolaDahboul@tow-nj.net Governing Body Members First Name Middle Name Last Name Term Expires Business Rosemary J Lavagnino 6/30/2018 Carmela Silvestri-Ehret 6/30/2018 Robert J. Sosa 6/30/2018 Robert Zucconi 6/30/2018

2 USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN 2015 Calendar Year Property Tax Levies - ALL entities levying property taxes Current Year 2016 Budget Calendar Year Calendar Year % of Avg Residential Taxes Actual/Estimated Tax Levy Tax Rate Tax Levy Total Levy Taxpayer Impact Municipal Purpose Tax $25,981, % $5, Municipal Purpose Tax ESTIMATED $27,880, Municipal Library $864, % $ Municipal Library ESTIMATED $886, Municipal Open Space $ % $0.00 Municipal Open Space Fire Districts (avg. rate/total levies) $ % $0.00 Fire Districts (total levies) Other Special Districts (total levies) $2,205, % $ Other Special Districts (total levies) ESTIMATED $2,250, Local School District $19,081, % $4, Local School District ESTIMATED $19,462, Regional School District 0.00% $0.00 Regional School District County Purposes 0.00% $0.00 County Purposes County Library 0.00% $0.00 County Library County Board of Health 0.00% $0.00 County Board of Health County Open Space $135, % $31.33 County Open Space ESTIMATED $138, Other County Levies (total) $14,502, % $3, Other County Levies (total) ESTIMATED $14,792, Total (Calendar Year 2015 Budget) $62,771, % $13, Total ESTIMATED amount to be raised by taxes $65,411, Total Taxable Valuation as of October 1, 2015 $1,195,729, Revenue Anticipated, Excluding Tax Levy 14,477, (To be used to calculate the current year tax rate) Budget Appropriations, before Reserve for Uncollected Taxes 43,029, Current Year Average Residential Assessment $261, Total Non-Municipal Tax Levy $36,644, Amount to be Raised by Taxes - Before RUT $65,195, Prior Year to Current Year Comparison Reserve for Uncollected Taxes (RUT) $215, Total Amount to be Raised by Taxes $65,411, Comparison - Municipal Purposes Tax Rate Prior Year Current Year % Change (+/-) % of Tax Collections used to Calculate RUT 99.67% % If % used exceeds the actual collection % then Comparison - Municipal Purposes Tax Levy reference the statutory exception used Prior Year Current Year % Change (+/-) $ Change (+/-) $25,981, $27,880, % $1,899, Tax Collections - ACTUAL as of Prior Year Total Tax Revenue, Collections CY ,811, Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Only)Total Tax Levy, CY ,017, Prior Year Current Year % Change (+/-) $ Change (+/-) % of Taxes Collected, CY % $237, $261, % $23, Sheet UFB-1 Delinquent Taxes - December 31, 2015 $116,894.97

3 USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS) General Open Space % Difference $ Difference Total Realized Total Anticipated FCOA Budget Budget Utility Utility Utility Utility Utility Utility Current vs. Current vs. Prior Revenue (Prior Revenue (Current Prior Year Year Year) Year) 08 Surplus #DIV/0! $0.00 $0.00 $0.00 $ Local Revenue 20.93% $273, $1,307, $1,580, $1,580, State Aid (without offsetting appropriation) 0.56% $9, $1,644, $1,653, $1,653, Uniform Construction Code Fees 35.71% $299, $840, $1,140, $1,140, Special Revenue Items w/ Prior Written Consent 11 Shared Services Agreements 0.00% ($0.01) $262, $262, $262, Additional Revenue Offset by Appropriations #DIV/0! $0.00 $0.00 $0.00 $ Public and Private Revenue % ($2,145,645.85) $2,434, $288, $288, Other Special Items 0.95% $87, $9,225, $9,312, $9,312, Receipts from Delinquent Taxes % ($457,774.83) $697, $240, $240, Amount to be raised by taxation 07 Local Tax for Municipal Purposes 7.58% $1,964, $25,916, $27,880, $27,880, Minimum Library Tax 2.54% $21, $864, $886, $886, Open Space Levy Tax #DIV/0! $0.00 $ Addition to Local District School Tax #DIV/0! $0.00 $ Deficit General Budget #DIV/0! $0.00 $0.00 Total 0.12% $52, $43,192, $43,245, $43,245, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sheet UFB-2

4 USER FRIENDLY BUDGET SECTION - APPROPRIATIONS SUMMARY (ALL OPERATING FUNDS) Budgeted Positions Total Modified Total General Public&Private Open Space ****Line P-5 Total modified for (20) general government includes prior year offsets of FCOA Full-Time Part-Time % Difference $ Difference Budget Offsets Budget Utility Utility Utility Utility Utility Utility Appropriation for Appropriation for Current v. Current v. Prior Service Type Service Type Prior Year Year (Prior Year) (Current Year) 20 General Government % ($1,972,464.10) $4,660, $2,687, $2,399, $288, Land-Use Administration % $11, $41, $53, $53, Uniform Construction Code % $163, $798, $961, $961, Insurance % $318, $4,799, $5,117, $5,117, Public Safety % $388, $14,530, $14,918, $14,918, Public Works % $182, $1,397, $1,580, $1,580, Health and Human Services % $3, $168, $172, $172, Parks and Recreation % $182, $1,503, $1,685, $1,685, Education (including Library) 3.12% $26, $864, $891, $891, Unclassified #DIV/0! $0.00 $0.00 $0.00 $ Utilities and Bulk Purchases 6.66% $55, $829, $884, $884, Landfill / Solid Waste Disposal #DIV/0! $0.00 $ Contingency #DIV/0! $0.00 $ Statutory Expenditures 8.55% $210, $2,461, $2,672, $2,672, Judgements 0.00% $0.00 $10, $10, $10, Shared Services #DIV/0! $0.00 $0.00 $ Court and Public Defender % $64, $552, $617, $617, Capital % ($55,000.00) $130, $75, $75, Debt 3.38% $271, $8,031, $8,302, $8,302, Deferred Charges % ($809,481.04) $3,207, $2,397, $2,397, Debt - Type 1 School District #DIV/0! $0.00 $ Reserve for Uncollected Taxes % ($91,143.00) $307, $215, $215, Surplus General Budget #DIV/0! $0.00 $0.00 Total % ($1,048,178.05) $44,293, $43,245, $42,956, $288, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sheet UFB-3

5 USER FRIENDLY BUDGET SECTION STRUCTURAL BUDGET IMBALANCES Revenues at Risk Non-recurring appropriation 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 Accrued Interesxt Premium on BAN $92, This revenue is based on Premiums Collected in the past FY. It could be more or less depending on the note pricing X payment of BAN Premium PY This revenue is based on a past Premium Collected. Since we had this item in reserve we will only be able to $27, use it this fiscal year. Once budgeted it will not be available again. This revenue is based on the Premium collected when bonding with the NJEIT. Since we had this item in X Premium on NJEIT Bond Payment $71, reserve we are using it this fiscal year. Once budgeted it will not be available again All large lawsuits are in the process of being settled. Once settled we will not have to budget as much in the X Labor Arbitration $200, next fiscal year. The increases across most salary & Wage accounts are retroactive increases which will not be necessary next X Various Salary & Wage accounts $485, fiscal year X Cost of Bond Issuance $75, This line item will not be needed in the next fiscal year. The Township participates in the HCIA pooled note program and this program requires a rollover of 10 days x Payment of Bond Anticipation Notes & Capital Notes prior the following year. Due to the 10 day rollover requirement the Township is experiencing 2 debt service $403, payment in the same fiscal year for a number of ordinances. The Township participates in the HCIA pooled note program and this program requires a rollover of 10 days X Interest on Notes prior the following year. Due to the 10 day rollover requirement the Township is experiencing 2 debt service $293, payment in the same fiscal year for a number of ordinances. X Interest & Principal on Bonds $358, The increase is for both the principal and interest impact of the series 2015 bond sale. We are issuing a Special Emergency note for tax maps this year which will reflect equal payments over the X Special Emergency Notes $40, next 5 years Sheet UFB-4

6 ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DATA Property Tax Assessments - Taxable Properties (October 1, 2015 Value) Property Tax Assessments - Exempt Properties (October 1, 2015 Value) # of Parcels Assessed Value % of Total # of Parcels Assessed Value % of Total 1 Vacant Land 212 $126,176, % 15A Public Schools 4 $17,086, % 2 Residential 2,911 $726,943, % 15B Other Schools % 3A/3B Farm 0.00% 15C Public Property 29 $29,003, % 4A Commercial 60 $194,201, % 15D Church and Charities 9 $6,582, % 4B Industrial 22 $58,386, % 15E Cemeteries & Graveyards % 4C Apartments 109 $88,753, % 15F Other Exempt 75 $113,317, % 5A/5B Railroad 0.00% 6A/6B Business Personal Property 1 $1,266, % Total 3,315 $1,195,729, % Total 117 $165,990, % Average Ratio (%), Assessed to True Value 45.93% Equalized Valuation, Taxable Properties $2,603,372, Percentage of Exempt vs. Non-Exempt Properties 3.41% Total # of property tax appeals filed in 2015 County Tax Board State Tax Court 5.00 Number of 2015 County Tax Board decisions appealed to Tax Court 1.00 Number of pending property tax appeals in State Tax Court Amount paid out by municipality for tax appeals in 2015 $170, Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements # of PILOT Parcels Billing/Revenue Assessed Value G Commercial/Industrial Exemption 1 $163, $10,321, I Dwelling Exemption J Dwelling Abatement K New Dwelling/Conversion Exemption 4 $224, $7,172, L New Dwelling/Conversion Abatement $0.00 N Multiple Dwelling Exemption O Multiple Dwelling Abatement Total 5 Yr Exemptions/Abatements 5 387, ,493, Sheet UFB-5 Taxes if Billed in Full 2015 Total Tax Rate $541, $376, ,567.41

7 USER FRIENDLY BUDGET SECTION Long Term Tax Exemptions Prior Budget Year's Payments in Lieu of Tax (PILO T) - Long Term Tax Exemptions Prior Budget Year's Payments in Lieu of Tax (PILO T) - Long Term Tax Exemptions Prior Budget Year's Payments in Lieu of Tax (PILO T) - Long Term Tax Exemptions Prior Budget Year's Payments in Lieu of Tax (PILO T) - Long Term Tax Exemptions Type of Project Taxes if Billed Type of Project Taxes if Billed Type of Project Taxes if Billed Type of Project Taxes if Billed Project (use drop-down In Full Project (use drop-down In Full Project (use drop-down In Full Project (use drop-down In Full Name for data entry) PILOT Billing Assessed Value 2015 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2015 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2015 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2015 Total Tax Rate Hartz Estuary July 2015 Other $2,429, $59,260, $3,111, Roseland Bldg 13 -July 2015 Other $995, $34,970, $1,836, Housing Authority (5 Parcels) Aff. Housing $62, $7,202, $378, Total Long Term Exemptions - Column Total 3,487, ,433, ,326, Total Long Term Exemptions - Column Tot $0.00 $0.00 $0.00 Total Long Term Exemptions - Column Tota $0.00 $0.00 $0.00 Total Long Term Exemptions - Column Total $0.00 $0.00 $0.00 Mark "X" if Grand Total Total Long Term Exemptions - GRAND TO T############ $101,433, $5,326, Sheet UFB-6 Sheet UFB-6C

8 USER FRIENDLY BUDGET SECTION BUDGETED PERSONNEL COSTS # of # of Total Overtime Pension Health Benefits Employment Full-Time Part-Time Personnel Base and other (Estimate) Net of Taxes and Organization / Individuals Eligible for Benefit Employees Employees Cost Pay Compensation Cost Share Other Benefits Governing Body , $41, $1, $11, $3, Supervisory Staff (Department Heads & Managers) ,774, $1,212, $118, $172, $168, $101, Police Officers (Including Superior Officers) ,682, $4,989, $578, $1,229, $805, $80, Fire Fighters (Including Superior Officers) $ $0.00 $0.00 All Other Union Employees not listed above ,903, $2,629, $346, $328, $1,411, $187, All Other Non-Union Employees not listed above ,489, $2,350, $263, $256, $421, $197, Totals ,906, $11,222, $1,307, $1,987, $2,817, $570, Is the Local Government required to comply with NJSA 11A (Civil Service)? - YES or NO Yes Note - Base Pay is the annualized rate of pay to which overtime (if eligible) and/or pension is calculated. Either calculation is fine at the discretion of the Local Unit. Overtime and other compensation is any other item that is charged as a salary and wage expense but not included in Base Pay. Sheet UFB-7

9 USER FRIENDLY BUDGET SECTION - HEALTH BENEFITS Current Year # of Covered Members (Medical & Rx) Current Year Annual Cost Estimate per Employee Total Current Year Cost Active Employees - Health Benefits - Annual Cost Single Coverage $12, $760, Parent & Child $19, $273, Employee & Spouse (or Partner) $25, $689, Family $31, $1,681, Employee Cost Sharing Contribution (enter as negative - ) ($598,677.80) Subtotal $88, $2,806, Elected Officials - Health Benefits - Annual Cost Single Coverage 1 $12, $12, Parent & Child $0.00 Employee & Spouse (or Partner) $0.00 Family $0.00 Employee Cost Sharing Contribution (enter as negative - ) ($545.82) Subtotal 1.00 $12, $11, Retirees - Health Benefits - Annual Cost Single Coverage 11 $30, $340, Parent & Child 4 $19, $79, Employee & Spouse (or Partner) 43 $15, $663, Family 22 $7, $158, Employee Cost Sharing Contribution (enter as negative - ) Subtotal $73, $1,241, GRAND TOTAL $174, $4,059, Note - other health insurances such as dental and vision are not included in this analysis unless included in the employees total premium. Therefore, the total from this sheet may not agree with the budgeted appropriation. Is medical coverage provided by the SHBP (Yes or No)? Is prescription drug coverage provided by the SHBP (Yes or No)? Sheet UFB-8 Yes YES

10 USER FRIENDLY BUDGET SECTION ACCUMULATED ABSENCE LIABILITY Legal basis for benefit (check applicable items) Organization/Individuals Eligible for Benefit Gross Days of Accumulated Absence Dollar Value of Compensated Absences Approved Labor Agreement Local Ordinance Business Administrator $60, x CFO $59, x Municipal Clerk $41, x Department Heads $822, x AFSCME $399, X x PBA $1,877, x x All Other Non-Union $236, x Individual Employment Agreement Totals $3,496, Total Funds Reserved as of end of 2015 $0.00 Total Funds Appropriated in 2016 $0.00 UFB-9 Accumulated Absence Liability

11 USER FRIENDLY BUDGET SECTION - OUTSTANDING DEBT; PER CAPITA AND BUDGET IMPACT Gross Net Current Year All Additional Future Debt Deductions Debt Budget Budget Budget Years' Budgets Local School Debt $10,591, $10,591, $0.00 Utility Fund - Principal Regional School Debt $0.00 Utility Fund - Interest Bond Anticipation Notes - Principal $1,937, $2,031, $1,443, $34,800, Utility Fund Debt Bond Anticipation Notes - Interest $668, $797, $ $0.00 $0.00 $0.00 Bonds - Principal $835, $845, $865, $19,980, $0.00 $0.00 $0.00 Bonds - Interest $1,487, $1,445, $1,402, $17,559, $0.00 $0.00 $0.00 Loans & Other Debt - Principal $820, $832, $855, $9,538, $0.00 $0.00 $0.00 Loans & Other Debt - Interest $164, $259, $224, $1,786, $0.00 $ $0.00 $0.00 $0.00 Total $5,912, $6,210, $4,789, $83,664, Municipal Purposes Debt Authorized $315, $0.00 $315, Total Principal $3,592, $3,708, $3,163, $64,318, Notes Outstanding $38,274, $6,738, $31,535, Total Interest $2,320, $2,502, $1,626, $19,345, Bonds Outstanding $21,690, $3,715, $17,975, % of Total Current Year Budget 13.67% Loans and Other Debt $55,851, $43,299, $12,551, Description Debt Not Listed Above Total (Current Year) $126,722, $64,344, $62,377, Total Guarantees - Governmental $591, $647, $683, $17,464, Population (2010 census) 12,554 Total Other Total Guarantees - Other $0.00 Total Capital/Equipment Leases $1,498, $15,200, $11,332, $12,034, Per Capita Gross Debt $10, Bond Rating Moody's Standard & Poors Fitch Per Capita Net Debt $4, Rating Baa n/a n/a Year of Last Rating 2015 n/a n/a 3 Yr. Average Property Valuation $2,495,112, Net Debt as % of 3 Year Avg Property Valuation 2.50% Mark "X" if Municipality has no bond rating Sheet UFB-10

12 USER FRIENDLY BUDGET SECTION - SHARED SERVICES PROVIDED AND RECEIVED Providing or Providing Services To/Receiving Amount to be Receiving Type of Shared Service Provided Notes (Enter more specifics if needed) Begin Date End Date Services From Received/Paid Services? Providing West New York Recycling Coordinator On going Agreement 11/1/ /31/2015 $20, All Costs Associated with the Reservoir Purchase & Providing Union City Maintenance Including debt, maintenance & all other Ex 12/28/2011 ongoing Payment received to b Receiving North Hudson Regional Fire Fire Protection ongoing see budget Receiving West New York Health Officer $15, Receiving North Hudson Mayors Senior Nutrition Meals on Wheels ongoing $55, Receiving North Hudson Federal Social Service Agency Social Services/Medical Services ongoing $10, Receiving North Hudson Sewerage Authority User Fees ongoing user fees Providing Weehawken Public Schools Security Police schools security Ongoing $150, Providing Weehawken Public Schools Grantsperson Grantsperson ongoing $30, Sheet UFB-11

13 USER FRIENDLY BUDGET SECTION - LIST OF AUTHORITIES AND FIRE DISTRICTS Please set forth below the names of all authorities and fire districts that serve your municipality North Hudson Regional Fire & Rescue Parking Authority Housing Authourity North Hudson Sewerage Authority

14 USER FRIENDLY BUDGET SECTION - Notes (Press ALT-Enter to go to a new line in each cell) UFB 1- Does not allow us to reflect REAP tax credit which would substantially decrease tax increase/bill. Also UFB sheet 1 does not allow the increase in additional ratables which would significantly affect tax bills UFB 8- Prescription Coverage will be moved to State Health benefits as of January 1, 2016