State of New Jersey Local Government Services

Transcription

1 State of New Jersey Local Government Services Year: 2017 Municipal User Friendly Budget MUNICIPALITY: Municode: 1606 Filename: 1606_fbi_2017.xlsm Website: Phone Number: (973) Mailing Address: 103 Overlook Avenue the UFB if not using Outlook Municipality: North Haledon State: NJ Zip: Mayor First Name Middle Name Last Name Term Expires Business Randy George 12/31/2018 Chief Administrative Officer Renate Christopher Renate Elatab Chief Financial Officer Battaglia Municipal Clerk Elatab Registered Municipal Accountant mgeorge@northhaledon.com relatab@northhaledon.com chrisb@ttaglia.com relatab@northhaledon.com Charles J Ferraioli Jr. Governing Body Members First Name Middle Name Last Name Term Expires Business Raymond T. Melone 12/31/2017 Rocco Luisi 12/31/2017 Donna Puglisi 12/31/2018 George Pomianek 12/31/2018 Keith Salviano 12/31/2019 Heather Sparano 12/31/2019 ferraiol@optonline.net

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3 USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN 2016 Calendar Year Property Tax Levies - ALL entities levying property taxes Current Year 2017 Budget Calendar Year Calendar Year % of Avg Residential Taxes Actual/Estimated Tax Levy Tax Rate Tax Levy Total Levy Taxpayer Impact Municipal Purpose Tax $10,168, % $3, Municipal Purpose Tax ACTUAL $10,652, Municipal Library $431, % $ Municipal Library ACTUAL $438, Municipal Open Space 0.00% $0.00 Municipal Open Space Fire Districts (avg. rate/total levies) 0.00% $0.00 Fire Districts (total levies) Other Special Districts (total levies) 0.00% $0.00 Other Special Districts (total levies) Local School District $10,435, % $3, Local School District ESTIMATED $10,644, Regional School District $2,414, % $ Regional School District ESTIMATED $2,426, County Purposes $9,585, % $3, County Purposes ESTIMATED $9,612, County Library 0.00% $0.00 County Library County Board of Health 0.00% $0.00 County Board of Health County Open Space $129, % $41.58 County Open Space ESTIMATED $132, Other County Levies (total) 0.00% $0.00 Other County Levies (total) Total (Calendar Year 2016 Budget) $33,164, % $10, Total ESTIMATED amount to be raised by taxes $33,906, Total Taxable Valuation as of October 1, 2016 $1,181,678, Revenue Anticipated, Excluding Tax Levy 2,283, (To be used to calculate the current year tax rate) Budget Appropriations, before Reserve for Uncollected Taxes 12,520, Current Year Average Residential Assessment $378, Total Non-Municipal Tax Levy $22,815, Amount to be Raised by Taxes - Before RUT $33,052, Prior Year to Current Year Comparison Reserve for Uncollected Taxes (RUT) $415, Total Amount to be Raised by Taxes $33,467, Comparison - Municipal Purposes Tax Rate Prior Year Current Year % Change (+/-) % of Tax Collections used to Calculate RUT 98.76% % If % used exceeds the actual collection % then Comparison - Municipal Purposes Tax Levy reference the statutory exception used Prior Year Current Year % Change (+/-) $ Change (+/-) $10,168, $10,652, % $483, Tax Collections - ACTUAL as of Prior Year Total Tax Revenue, Collections CY ,898, Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Only)Total Tax Levy, CY ,194, Prior Year Current Year % Change (+/-) $ Change (+/-) % of Taxes Collected, CY % $3, $3, % $15.69 Sheet UFB-1 Delinquent Taxes - December 31, 2016 $262,231.95

4 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 67.43% $236, $350, $586, $586, Local Revenue -0.55% ($3,366.01) $607, $603, $603, State Aid (without offsetting appropriation) 0.97% $5, $593, $599, $599, Uniform Construction Code Fees -5.10% ($5,371.00) $105, $100, $100, Special Revenue Items w/ Prior Written Consent 11 Shared Services Agreements % ($60,709.42) $78, $18, $18, Additional Revenue Offset by Appropriations #DIV/0! $0.00 $ Public and Private Revenue % ($396,608.89) $413, $16, $16, Other Special Items % ($131,481.99) $207, $75, $75, Receipts from Delinquent Taxes -6.54% ($19,842.16) $303, $283, $283, Amount to be raised by taxation 07 Local Tax for Municipal Purposes -0.93% ($95,546.23) $10,309, $10,213, $10,213, Minimum Library Tax 1.63% $7, $431, $438, $438, 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 -3.46% ($464,098.93) $13,399, $12,935, $12,935, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sheet UFB-2

5 USER FRIENDLY BUDGET SECTION - APPROPRIATIONS SUMMARY (ALL OPERATING FUNDS) Budgeted Positions General Public&Private Open Space Total Modified Total FCOA Full-Time Part-Time % Difference $ Difference Budget Offsets Budget Utility Utility Utility Utility Utility Utility Appropriation Appropriation for Current v. Current v. Prior for Service Type Service Type Prior Year Year (Prior Year) (Current Year) 20 General Government % ($3,606.79) $796, $792, $792, Land-Use Administration % ($3,137.52) $47, $44, $44, Uniform Construction Code % $36, $163, $199, $199, Insurance % ($56,243.43) $1,615, $1,559, $1,559, Public Safety % ($53,165.24) $3,129, $3,076, $3,076, Public Works % $54, $2,179, $2,233, $2,233, Health and Human Services % $2, $66, $69, $69, Parks and Recreation % $20, $35, $56, $40, $16, Education (including Library) % $7, $431, $438, $438, Unclassified % $20, $75, $95, $95, Utilities and Bulk Purchases % ($888.31) $896, $895, $895, Landfill / Solid Waste Disposal % $0.00 $ $ $ Contingency #DIV/0! $0.00 $ Statutory Expenditures % $7, $1,052, $1,060, $1,060, Judgements #DIV/0! $0.00 $ Shared Services % ($47,500.00) $79, $31, $31, Court and Public Defender % $30, $106, $137, $137, Capital % ($201,351.41) $318, $117, $117, Debt % $3, $1,708, $1,711, $1,711, Deferred Charges % ($85,403.59) $85, $ Debt - Type 1 School District #DIV/0! $0.00 $ Reserve for Uncollected Taxes % $0.00 $415, $415, $415, Surplus General Budget #DIV/0! $0.00 $0.00 Total % ($267,967.19) $13,203, $12,935, $12,918, $16, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sheet UFB-3

6 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 General Capital Fund Balance $45, Future use contingent on balance of General Capital Fund Balance Sheet UFB-4

7 ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DATA Property Tax Assessments - Taxable Properties (October 1, 2016 Value) Property Tax Assessments - Exempt Properties (October 1, 2016 Value) # of Parcels Assessed Value % of Total # of Parcels Assessed Value % of Total 1 Vacant Land 57 $9,719, % 15A Public Schools 5 $60,299, % 2 Residential 2,834 $1,109,088, % 15B Other Schools 3 $35,547, % 3A/3B Farm 2 $582, % 15C Public Property 28 $22,546, % 4A Commercial 87 $56,562, % 15D Church and Charities $37,742, % 4B Industrial 4 $4,584, % 15E Cemeteries & Graveyards 0 $ % 4C Apartments 0 $ % 15F Other Exempt $6,880, % 5A/5B Railroad 0 $ % 6A/6B Business Personal Property 1 $ % Total 2,985 $1,180,537, % Total 36 $163,017, % Average Ratio (%), Assessed to True Value 89.85% Equalized Valuation, Taxable Properties $1,313,898, Percentage of Exempt vs. Non-Exempt Properties 13.81% Total # of property tax appeals filed in 2016 County Tax Board State Tax Court 4.00 Number of 2016 County Tax Board decisions appealed to Tax Court 4.00 Number of pending property tax appeals in State Tax Court Amount paid out by municipality for tax appeals in 2016 $16, G I J K L N O Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements # of PILOT Parcels Billing/Revenue Assessed Value Commercial/Industrial Exemption Dwelling Exemption Dwelling Abatement New Dwelling/Conversion Exemption New Dwelling/Conversion Abatement Multiple Dwelling Exemption Multiple Dwelling Abatement Total 5 Yr Exemptions/Abatements Sheet UFB-5 Taxes if Billed in Full 2016 Total Tax Rate 0.00

8 USER FRIENDLY BUDGET SECTION Long Term Tax Exemptions Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions Prior Budget Year's Payments in Lieu of Tax (PILOT) - 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 2016 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2016 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2016 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2016 Total Tax Rate Total Long Term Exemptions - Column Total Total Long Term Exemptions - Column Total $0.00 $0.00 $0.00 Total Long Term Exemptions - Column Total $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 TOTAL $0.00 $0.00 $0.00 Sheet UFB-6 Sheet UFB-6C

9 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 , $26, $0.00 $2, $94, $2, Supervisory Staff (Department Heads & Managers) , $542, $0.00 $77, $72, $41, Police Officers (Including Superior Officers) ,273, $2,360, $65, $565, $247, $35, Fire Fighters (Including Superior Officers) $0.00 $0.00 $0.00 $0.00 $0.00 All Other Union Employees not listed above ,390, $863, $34, $115, $288, $87, All Other Non-Union Employees not listed above , $695, $0.00 $73, $161, $53, Totals ,507, $4,487, $99, $835, $864, $220, Is the Local Government required to comply with NJSA 11A (Civil Service)? - YES or NO NO 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

10 USER FRIENDLY BUDGET SECTION - HEALTH BENEFITS Current Year # of Covered Members (Medical & Rx) Current Year Annual Cost Estimate per Employee Total Current Year Cost Prior Year # of Covered Members (Medical & Rx) Prior Year Annual Cost per Employee (Average) Total Prior Year Cost Active Employees - Health Benefits - Annual Cost Single Coverage 9.00 $11, $106, $11, $106, Parent & Child 3.00 $20, $62, $20, $62, Employee & Spouse (or Partner) 7.00 $23, $166, $23, $142, Family $33, $661, $33, $694, Employee Cost Sharing Contribution (enter as negative - ) ($226,910.41) ($174,756.69) Subtotal $769, $831, Elected Officials - Health Benefits - Annual Cost Single Coverage 1 $11, $11, $11, $11, Parent & Child 1 $21, $21, $21, $21, Employee & Spouse (or Partner) 0 $0.00 $ $0.00 $0.00 Family 2 $32, $64, $33, $66, Employee Cost Sharing Contribution (enter as negative - ) ($3,224.44) ($3,265.69) Subtotal 4.00 $94, $96, Retirees - Health Benefits - Annual Cost Single Coverage $0.00 $0.00 Parent & Child $0.00 $0.00 Employee & Spouse (or Partner) $0.00 $0.00 Family $0.00 $0.00 Employee Cost Sharing Contribution (enter as negative - ) Subtotal 0.00 $ $0.00 GRAND TOTAL $864, $927, 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

11 Organization/Individuals Eligible for Benefit USER FRIENDLY BUDGET SECTION ACCUMULATED ABSENCE LIABILITY Gross Days of Accumulated Absence Dollar Value of Compensated Absences Approved Labor Agreement Legal basis for benefit (check applicable items) Local Ordinance Individual Employment Agreement ADMINISTRATION/SUPERVISORS $192, X PUBLIC WORKS DEPARTMENT $133, X POLICE $1,026, x NON-UNIFORM PD $28, x Totals $1,380, Total Funds Reserved as of end of 2016 $11, Total Funds Appropriated in 2017 $1, UFB-9 Accumulated Absence Liability

12 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 $16,720, $16,720, $0.00 Utility Fund - Principal Regional School Debt $0.00 Utility Fund - Interest Bond Anticipation Notes - Principal Utility Fund Debt Bond Anticipation Notes - Interest $17, $0.00 Bonds - Principal $1,445, $1,425, $1,450, $6,498, $0.00 Bonds - Interest $249, $214, $180, $478, $0.00 Loans & Other Debt - Principal 0 $0.00 Loans & Other Debt - Interest 0 $ $0.00 Total $1,711, $1,639, $1,630, $6,976, Municipal Purposes Debt Authorized $0.00 Total Principal $1,445, $1,425, $1,450, $6,498, Notes Outstanding $1,900, $1,900, Total Interest $266, $214, $180, $478, Bonds Outstanding $10,818, $10,818, % of Total Current Year Budget 13.23% Loans and Other Debt $0.00 Description Total (Current Year) $29,438, $16,720, $12,718, Total Guarantees - Governmental Total Guarantees - Other Total Capital/Equipment Leases Population (2010 census) 8,417 Total Other Debt Not Listed Above Per Capita Gross Debt $3, Bond Rating Moody's Standard & Poors Fitch Per Capita Net Debt $1, Rating AA- Year of Last Rating Yr. Average Property Valuation $1,303,313, Mark "X" if Municipality has no bond rating Net Debt as % of 3 Year Avg Property Valuation 0.98% Sheet UFB-10

13 Providing or Receiving Services? USER FRIENDLY BUDGET SECTION - SHARED SERVICES PROVIDED AND RECEIVED Providing Services To/Receiving Services From Type of Shared Service Provided Notes (Enter more specifics if needed) Begin Date End Date Amount to be Received/Paid Receiving County of Passaic Street Lighting 1/1/ /31/2017 $16, Receiving County of Passaic IT Services 1/1/ /31/2017 $15, Sheet UFB-11

14 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

15 (Press ALT-Enter to go to a new line in each cell) USER FRIENDLY BUDGET SECTION - Notes