Township of Deerfield, Muni Code: PDF Free Download

2014 MUNICIPAL DATA SHEET (Must Accompany 2014 Budget) MUNICIPALITY: TOWNSHIP OF DEERFIELD COUNTY: CUMBERLAND Governing Body Members John J. Stanzione 12/31/2015 Mayor's Name Term Expires Name Term Expires Keith Lauermann 12/31/2014 Municipal Officials Frank R. Spatola, Jr. 12/31/2014 Rudy Danna, Jr. 12/31/2016 Karen Seifrit { Date of Orig. Appt. Municipal Clerk C1390 Maria Branson Tax Collector 1/4/2006 Cosmo Laurella 12/31/2016 Cert No. T8123 Cert No. Lorraine Boyer Chief Financial Officer Carol A. McAllister Registered Municipal Accountant N0775 Cert No. 528 Lic No. Michael L. Testa, Esq Municipal Attorney Official Mailing Address of Municipality Please attach this to your 2014 Budget and Mail to: Township of Deerfield P.O. Box 350, Landis Avenue Rosenhayn, NJ 08352 Fax #: (856) 4550025 Sheet A Director, Division of Local Government Services Department of Community Affairs PO Box 803 Trenton NJ 08625 Municode: Public Hearing Date: Division Use Only

2014 MUNICIPAL BUDGET Municipal Budget of the Township of Deerfield County of Cumberland for the Calendar Year 2014. 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 19th day of March, 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 19th day of March, 2014 Clerk P.O. Box 350, Landis Avenue Address Rosenhayn, NJ 08352 Address (856) 4553200 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 19th day of March, 2014 601 White Horse Road Registered Municipal Accountant Address Voorhees, New Jersey 08043 (856) 4356200 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 19th day of March, 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

MUNICIPAL BUDGET NOTICE Section 1. Municipal Budget of the Township of Deerfield, County of Cumberland 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 Bridgeton Evening News in the issue of April 02, 2014 The Governing Body of the Township of Deerfield does hereby approve the following as the Budget for the year 2014. RECORDED VOTE (INSERT LAST NAME) Ayes Nays Abstained Absent Notice is hereby given that the Budget and Tax Resolution was approved by the Township Committee of the Township of Deerfield, County of Cumberland, on March 19, 2014 A Hearing on the Budget and Tax Resolution will be held at the Municipal Building, on April 16, 2014 at 7:00 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

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)} 1,147,824.50 2. Appropriations excluded from "CAPS" (a) Municipal Purposes {item H2, Sheet 28)(N.J.S. 40A:445.3 as amended)} 243,373.13 (b) Local District School Purposes in Municipal Budget(item K, Sheet 29) Total General Appropriations excluded from "CAPS"(item O, sheet 29) 243,373.13 3. Reserve for Uncollected Taxes (item M, Sheet 29) Based on Estimated 95.30% Percent of Tax Collections 271,726.12 Building Aid Allowance 2014 $ 4 Total General Appropriations (item 9, Sheet 29) for SchoolsState Aid 2013 $ 1,662,923.75 5. Less: Anticipated Revenues Other Than Current Property Tax (item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 1,511,453.32 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) 151,470.43 (b) Addition to Local District School Tax (item 6(b), Sheet 11) (c) Minimum Library Tax Sheet 3

EXPLANATORY STATEMENT (Continued) SUMMARY OF 2013 APPROPRIATIONS EXPENDED AND CANCELED General Budget Water Utility Explanations of Appropriations for Utility Utility "Other Expenses" Budget Appropriations Adopted Budget 1,759,296.01 The amounts appropriated under the Budget Appropriation Added by N.J.S 40A:487 76,952.89 title of "Other Expenses" are for operating Emergency Appropriations 5,646.00 costs other than "Salaries & Wages." Total Appropriations 1,841,894.90 Expenditures: Some of the items included in "Other Paid or Charged (Including Reserve for Uncollected Taxes) 1,753,896.66 Expenses" are: Reserved 87,991.63 Unexpended Balances Canceled 6.61 Materials, supplies and nonbondable Total Expenditures and Unexpended Balances Cancelled 1,841,894.90 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.

EXPLANATORY STATEMENT (CONTINUED) Township of Deerfield, Muni Code: 0603 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 Deerfield, is Calculated as follows: Total General Appropriations for 2013 $ 1,759,296.00 Amount on which 0.5% CAP is Applied (brought forward) $ 1,086,222.00 CAP Base Adjustments 0.5% CAP 5,431.11 Subtotal 1,759,296.00 Allowable Operating Appropriations before Additional Exceptions per N.J.S.A. 40A:445.3 1,091,653.11 Less Exceptions: Additional Exceptions: Total Other Operations $ 29,000.00 Available from Banking 2012 $ 19,426.13 Total Uniform Construction Code (UCC) Available from Banking 2013 104,342.17 Total Interlocal Service Agreements 101,417.00 Assessed Value of New Construction per Assessor's Total Additional Appropriations 65,000.00 Certification 1,094.72 Total PublicPrivate Offset 5,109.00 Additional Increase in CAPS per COLA Ordinance 32,586.66 Total Capital Improvements 30,000.00 Total Additional Exceptions 157,449.68 Total Debt Service 172,380.00 Total Deferred Charges Total Allowable Appropriations Within CAPS for 2014 $ 1,249,102.79 Judgments Cash Deficit of Preceding Year Total Appropriations Within CAPS for 2014 $ 1,147,824.50 Total Appropriation for School Purposes Transferred to Board of Education Reserve for Uncollected Taxes 270,168.00 Total Exceptions 673,074.00 Amount on which 0.5% CAP is Applied (carried forward) 1,086,222.00 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.) 2. 2010 "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).

EXPLANATORY STATEMENT (CONTINUED) Township of Deerfield, Muni Code: 0603 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, 2010. The law (N.J.S.A. 40A:445.44 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 Deerfield is calculated as follows: Prior Year Amount to be Raised by Taxation for Municipal Purposes NOT APPLICABLE Balance (carried forward) Cap Base Adjustment (+/) BELOW $0.10 Less: Prior Year Deferred Charges to Future Taxation Unfunded LOCAL PURPOSE TAX Less Cancelled or Unexpended Exclusions Less: Prior Year Deferred Charges Emergencies Less: Prior Year Recycling Tax Adjusted Tax Levy After Exclusions Less: Changes in Service Provider Transfer of Service/ Function Net Prior Year Tax Levy for Municipal Purpose Tax for Cap Calculation Additions: Plus: 2% Cap increase New Ratables Increased in Valuations Adjusted Tax Levy Prior Year's Local Municipal Purpose Tax Rate (per $100) Plus: Assumption of Service/ Function Net Ratable Adjustment to Levy Adjusted Tax Levy Prior to Exclusions CY 2012 Cap Bank Utilized in CY 2014 Exclusions: Allowable Shared Service Agreements Increase CY 2013 Cap Bank Utilized in CY 2014 Amounts Approved by Referendum Allowable Health Insurance Cost Increase Maximum Allowable Amount to be Raised by Taxation $ Allowable Pension Obligations Increase Allowable LOSAP Increase Allowable Capital Improvements Increase Amount to be Raised by Taxation for Municipal Purposes Allowable Debt Service and Capital Leases Increase Unused CY 2014 Tax Levy Available for Banking (CY 2015 CY 2017) Recycling Tax Appropriation Deferred Charges to Future Taxation Unfunded Current Year Deferred Charges Emergencies Add Total Exclusions Balance (carried forward) Sheet 3c

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 None. Sheet 3d

I Township of Deerfield, Muni Code: 0603 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: INSURANCE: Total Health Insurance Cost $ 142,445.10 APPROPRIATED EMPLOYEE GROUP INSURANCE CY 2014 CY 2013 Less: Employee Contributions (7,445.10) Inside CAP $ 135,000.00 $ 128,272.00 Net Costs Appropriated $ 135,000.00 Outside CAP Current Fund Budget Inside CAP $ 135,000.00 Current Fund Budget Outside CAP $ 135,000.00 $ 128,272.00 Utility Fund Budget Appropriation $ 135,000.00 Sheet 3e

Explanatory Statement (Continued) Budget Message Township of Deerfield, Muni Code: 0603 Organization/Individuals Eligible for Benefit Analysis of Compensated Absence Liability Gross Days of Accumulated Absence Value of Compensated Absences Approved Labor Agreement Legal basis for benefit (check applicable items) Local Ordinance Individual Employment Agreements Administrative Personnel 750.00 43,372.02 X Totals 750.00 days 43,372.02 Total Funds Reserved as of end of 2013 15,688.85 Total Funds Appropriated in 2014 1,000.00 Sheet 3f

CURRENT FUND ANTICIPATED REVENUES GENERAL REVENUES FCOA Anticipated Realized in Cash 2014 2013 in 2013 1. Surplus Anticipated 08101 586,000.00 597,500.00 597,500.00 2. Surplus Anticipated with Prior Written Consent of Director of Local Government Services 08102 Total Surplus Anticipated 08100 586,000.00 597,500.00 597,500.00 3. Miscellaneous Revenues Section A: Local Revenues xxxxxxx Licenses: xxxxxxx Alcoholic Beverages 08103 4,000.00 4,000.00 4,470.00 Other 08104 750.00 750.00 772.00 Fees and Permits 08105 Fines and Costs: xxxxxxx Municipal Court 08110 Other 08109 Interest and Costs on Taxes 08112 Interest and Costs on Assessments 08115 Parking Meters 08111 Interest on Investments and Deposits 08113 Anticipated Utility Operating Surplus 08114 Capital Fund Balance 08115 53,000.00 53,000.00 Sheet 4

CURRENT FUND ANTICIPATED REVENUES GENERAL REVENUES FCOA Anticipated Realized in Cash 2014 2013 in 2013 3. Miscellaneous Revenues Section A: Local Revenues (continued): xxxxxxx Total Section A: Local Revenues 08001 4,750.00 57,750.00 58,242.00 Sheet 4a

CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash 2014 2013 in 2013 3. Miscellaneous Revenues Section B: State Aid Without Offsetting Appropriations xxxxxxx Transitional Aid 09212 Consolidated Municipal Property Tax Relief Act 09200 Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) 09202 300,406.00 300,406.00 300,406.00 Total Section B: State Aid Without Offsetting Appropriations 09001 300,406.00 300,406.00 300,406.00 Sheet 5

CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash 2014 2013 in 2013 3. 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 08160 30,000.00 58,000.00 30,340.00 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 08160 Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations 08002 30,000.00 58,000.00 30,340.00 Sheet 6

CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash 2014 2013 in 2013 3. 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 Shared Services: Zoning Officer (Lawrence Township) 7,492.00 7,492.00 7,491.12 Total Section D: Shared Service Agreements Offset With Appropriations 11001 7,492.00 7,492.00 7,491.12 Sheet 7

CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash 2014 2013 in 2013 3. 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 EMS / Ambulance Service 08115 66,000.00 72,000.00 58,506.62 Total Section E: Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Additional Revenues 08003 66,000.00 72,000.00 58,506.62 Sheet 8

CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash 2014 2013 in 2013 3. 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 Recycling Tonnage Grant 10781 5,109.31 5,109.31 New Jersey Clean Energy Direct Install Program 10705 71,489.70 71,489.70 Clean Communities 10775 6,805.32 5,463.19 5,463.19 Sheet 9

CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash 2014 2013 in 2013 3. 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 10001 6,805.32 82,062.20 82,062.20 Sheet 9a

CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash 2014 2013 in 2013 3. Miscellaneous Revenues Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services Other Special Items xxxxxxx Uniform Fire Safety Act 08106 Host Benefit Fee (PL 1985 Ch 38) 08117 400,000.00 400,000.00 460,721.43 Capital Fund Surplus 08118 Sheet 10

CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash 2014 2013 in 2013 3. 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 08004 400,000.00 400,000.00 460,721.43 Sheet 10a

CURRENT FUND ANTICIPATED REVENUES(continued) GENERAL REVENUES FCOA Anticipated Realized in Cash 2014 2013 in 2013 Summary of Revenues xxxxxxx 1. Surplus Anticipated (Sheet 4, #1) 08101 586,000.00 597,500.00 597,500.00 2. Surplus Anticipated with Prior Written Consent of Director of Local Government Services(sheet 4, #2) 08102 3. Miscellaneous Revenues xxxxxxx Total Section A: Local Revenues 08001 4,750.00 57,750.00 58,242.00 Total Section B: State Aid Without Offsetting Appropriations 09001 300,406.00 300,406.00 300,406.00 Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations 08002 30,000.00 58,000.00 30,340.00 Special items of General Revenue Anticipated with Prior Written Consent of Total Section D: Director of Local Government Services Shared Service Agreements 11001 7,492.00 7,492.00 7,491.12 Special items of General Revenue Anticipated with Prior Written Consent of Total Section E:Director of Local Government ServicesAdditional Revenues 08003 66,000.00 72,000.00 58,506.62 Special items of General Revenue Anticipated with Prior Written Consent of Total Section F:Director of Local Government ServicesPublic and Private Revenues 10001 6,805.32 82,062.20 82,062.20 Special items of General Revenue Anticipated with Prior Written Consent of Total Section G:Director of Local Government ServicesOther Special Items 08004 400,000.00 400,000.00 460,721.43 Total Miscellaneous Revenues 13099 815,453.32 977,710.20 997,769.37 4. Receipts from Delinquent Taxes 15499 110,000.00 110,000.00 171,293.93 5. Subtotal General Revenues (Items 1,2,3 and 4) 13199 1,511,453.32 1,685,210.20 1,766,563.30 6. Amount to be Raised by Taxes for Support of Municipal Budget: xxxxxxx a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes 07190 151,470.43 151,038.70 b) Addition to Local District School Tax 07191 c) Minimum Library Tax 07192 Total Amount to be Raised by Taxes for Support of Municipal Budget 07199 151,470.43 151,038.70 271,798.49 7. Total General Revenues 13299 1,662,923.75 1,836,248.90 2,038,361.79 Sheet 11

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: Administrative and Executive Salaries and Wages 201001 154,155.00 151,006.00 151,006.00 149,887.03 1,118.97 Miscellaneous Other Expenses 201002 41,750.00 43,750.00 43,250.00 41,107.52 2,142.48 Municipal Clerk Salaries and Wages 201201 51,891.00 50,391.00 50,391.00 49,940.96 450.04 Other Expenses: 201202 8,700.00 9,000.00 8,500.00 6,721.96 1,778.04 Election Expenses Salaries and Wages 201201 500.00 500.00 Other Expenses: 201202 3,500.00 3,500.00 3,500.00 2,387.74 1,112.26 Financial Administration Salaries and Wages 201301 16,000.00 Annual Audit 201352 31,000.00 31,000.00 31,000.00 31,000.00 Other Expenses 201352 11,000.00 2,000.00 2,000.00 1,421.86 578.14 Sheet 12

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 (CONT'D): Collection of Taxes Salaries and Wages 201451 19,120.00 18,566.00 18,566.00 18,386.00 180.00 Other Expenses 201452 6,000.00 5,500.00 5,500.00 5,439.37 60.63 Tax Search Officer Salaries and Wages 201451 300.00 300.00 300.00 300.00 Assessment of Taxes Salaries and Wages 201501 16,000.00 24,045.00 24,045.00 23,861.00 184.00 Other Expenses 201502 3,000.00 4,000.00 4,000.00 2,778.59 1,221.41 Tax Map Maintenance 201502 4,000.00 4,000.00 4,000.00 3,684.51 315.49 Tax Appeals 201502 3,000.00 3,000.00 0.00 Liquidation of Tax Title Liens and Foreclosed Property Other Expenses 201552 1,000.00 1,000.00 0.00 Legal Services and Costs Other Expenses 201552 31,000.00 21,000.00 31,000.00 21,582.80 9,417.20 Engineering Services and Costs Other Expenses 201652 5,000.00 5,000.00 5,000.00 2,808.53 2,191.47 Sheet 13

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 (CONT'D): Economic Development Other Expenses 201702 500.00 500.00 0.00 Historical Society Other Expenses 201752 500.00 1,000.00 500.00 51.69 448.31 Municipal Land Use Law (N.J.S.A. 40:55D1) Planning Board Salaries and Wages 211801 11,450.00 14,300.00 13,300.00 12,095.70 1,204.30 Other Expenses 211802 8,100.00 7,900.00 7,900.00 6,273.14 1,626.86 Affordable Housing Plan Other Expenses 211902 500.00 500.00 0.00 Senior Citizen Center Miscellaneous Other Expenses 213102 500.00 500.00 338.95 161.05 Housing & Zoning Officer Salaries and Wages 221951 14,420.00 14,000.00 14,000.00 13,126.00 874.00 Other Expenses 221952 650.00 650.00 650.00 392.50 257.50 Sheet 14

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 252521 4,430.00 4,300.00 4,300.00 2,988.51 1,311.49 Other Expenses 252522 500.00 3,000.00 3,000.00 1,418.37 1,581.63 First Aid Organization Other Expenses 252602 26,300.00 27,800.00 27,800.00 24,616.87 3,183.13 Fire Other Expenses: Rosenhayn Fire Company: Miscellaneous Other Expenses 252652 47,000.00 31,000.00 36,103.00 34,885.47 1,217.53 Educational Material 252652 2,500.00 4,000.00 1,505.00 1,505.00 Training 252652 2,500.00 4,000.00 1,392.00 1,321.85 70.15 Sheet 15a

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 HEALTH AND HUMAN SERVICES: Senior Citizen Director Salaries and Wages 273301 15,700.00 15,234.00 15,234.00 13,622.47 1,611.53 Other Expenses 273302 850.00 Nutritional Center Other Expenses 273302 100.00 100.00 100.00 100.00 Dog Regulation Salaries and Wages 273401 3,000.00 3,000.00 3,000.00 1,346.10 1,653.90 Other Expenses 273402 500.00 4,800.00 6,300.00 5,820.00 480.00 Sheltering 273402 6,500.00 6,500.00 2,000.00 2,000.00 Environmental Control Officer Salaries and Wages 273551 1,000.00 1,000.00 0.00 Other Expenses 273552 100.00 100.00 100.00 100.00 Sheet 15c

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 HUMAN SERVICES: Infectious Control Officer Salaries and Wages 273651 404.00 404.00 404.00 404.00 Other Expenses 273652 1,000.00 1,000.00 1,000.00 RECREATION AND EDUCATION: Board of Recreation Commissioners Salaries and Wages 283701 1,760.00 1,700.00 1,700.00 1,692.00 8.00 Other Expenses 283702 12,000.00 11,000.00 9,100.00 8,931.06 168.94 UTILITIES: Telecommunications Internet 314352 5,000.00 Street Lighting 314352 40,000.00 40,000.00 40,000.00 36,195.36 3,804.64 Electric 314352 36,500.00 39,700.00 38,500.00 30,180.21 8,319.79 Telephone 314352 8,800.00 11,700.00 12,900.00 10,943.61 1,956.39 Gas / Fuel 314352 17,550.00 16,900.00 16,900.00 16,016.38 883.62 Natural Gas 314352 10,700.00 12,500.00 12,500.00 9,769.19 2,730.81 Sheet 15d

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 221951 Other Expenses 221952 1,030.00 1,000.00 1,000.00 414.93 585.07 Subcode Officials: Plumbing Inspector Salaries and Wages 221951 6,180.00 6,000.00 6,000.00 5,657.00 343.00 Electrical Inspector Salaries and Wages 221951 7,520.00 7,300.00 7,300.00 7,246.00 54.00 Demolition Official Other Expenses 221952 5,000.00 5,000.00 Sheet 16

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 46870 Overexpenditure of Appropriations 46870 Expenditure without an Appropriation 46870 8,959.50 Sheet 18

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 36471 38,000.00 45,062.00 45,062.00 45,062.00 Social Security System (O.A.S.I) 36472 42,000.00 42,000.00 42,000.00 35,010.75 6,989.25 Consolidated Police and Firemen's Pension Fund 36474 Police and Firemen's Retirement System of N.J. 36475 Unemployment Insurance 23225 Defined Contribution Retirement Program 36477 3,000.00 2,500.00 2,500.00 1,547.74 952.26 Total Deferred Charges and Statutory Expenditures Municipal within "CAPS" 34209 91,959.50 89,562.00 89,562.00 81,620.49 7,941.51 (F) Judgments 37480 (G) Cash Deficit of Preceding Year 46855 (H1)Total General Appropriations for Municipal Purposes within "Caps" 34299 1,147,824.50 1,086,222.00 1,086,222.00 1,006,915.19 79,306.81 Sheet 19

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 Matching Funds for Grants 418992 20,000.00 20,000.00 20,000.00 20,000.00 Length of Service Award Program (LOSAP) 252652 9,000.00 9,000.00 9,000.00 8,900.00 100.00 Sheet 20

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 Interlocal Service Agreement with Upper Deerfield Township for Construction Code Official 422102 28,635.00 23,235.00 23,235.00 23,235.00 Zoning Officer Shared Services Salary and Wages Lawrence 422112 7,492.00 7,492.00 7,492.00 7,492.00 Shared Municipal Court Other Expenses 422122 58,544.81 55,690.00 54,490.00 47,967.00 6,523.00 Interlocal Service Agreement with Bridgeton City for Certified Municipal Finance Officer Services 422132 1,250.00 15,000.00 15,000.00 15,000.00 Total Shared Service Agreements 42999 95,921.81 101,417.00 100,217.00 93,694.00 6,523.00 Sheet 22

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 EMS / Ambulance Service 25265 Salaries and Wages 252651 64,000.00 55,000.00 64,200.00 62,158.00 2,042.00 Other Expenses 252652 2,000.00 10,000.00 2,000.00 1,980.18 19.82 Total Additional Appropriations Offset by Revenues (N.J.S. 40A:445.3h) 34303 66,000.00 65,000.00 66,200.00 64,138.18 2,061.82 Sheet 23

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 Total Public and Private Programs Offset by Revenues 40999 6,805.32 82,062.20 82,062.20 82,062.20 Total Operations Excluded from "CAPS" 34305 197,727.13 277,479.20 277,479.20 268,794.38 8,684.82 Detail: Salaries & Wages 343051 71,492.00 62,492.00 71,692.00 69,650.00 2,042.00 Other Expenses 343052 126,235.13 214,987.20 205,787.20 199,144.38 6,642.82 Sheet 25

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 44902 Capital Improvement Fund 44901 10,000.00 10,000.00 10,000.00 10,000.00 Reserve for Purchase of Emergency Vehicle 44903 20,000.00 20,000.00 20,000.00 20,000.00 Repair to Drainage Pipe on North Shiloh / Greenman Avenue 44904 5,646.00 5,646.00 5,646.00 Sheet 26

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: 41865 Irving Avenue 41865 Total Capital Improvements Excluded from "CAPS" 44999 30,000.00 30,000.00 5,646.00 35,646.00 35,646.00 Sheet 26a

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 45920 Payment of Bond Anticipation Notes and Capital Notes 45925 170,000.00 170,000.00 170,000.00 Interest on Bonds 45930 Interest on Notes 45935 2,380.00 2,380.00 2,373.39 Green Trust Loan Program: xxxxx Loan Repayments for Principal and Interest 45940 10,000.00 Capital Lease Obligations 45941 Total Municipal Debt ServiceExcluded from "CAPS" 45999 10,000.00 172,380.00 172,380.00 172,373.39 Sheet 27

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 46870 5,646.00 Special Emergency Authorizations 5 Years(N.J.S.40A:455) 46875 Special Emergency Authorizations 3 Years (N.J.S. 40A:455.1 & 40A:455.13) 46871 Total Deferred Charges Municipal Excluded from "CAPS" 46999 5,646.00 (F) Judgments (N.J.S.A. 40A:445.3cc) 37480 (N)Transferred to Board of Education for Use of Local Schools (N.J.S.A. 40:4817.1 & 17.3) 29405 (G)With Prior Consent of Local Finance Board: Cash Deficit of Preceding Year 46885 (H2) Total General Appropriations for Municipal Purposes Excluded from "CAPS" 34309 243,373.13 479,859.20 485,505.20 476,813.77 8,684.82 Sheet 28

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 48920 Payment of Bond Anticipation Notes 48925 Interest on Bonds 48930 Interest on Notes 48935 Total of Type 1 District School Debt Service Excluded from "CAPS" 48999 (J) Deferred Charges and Statutory Expenditures Local School Excluded from "CAPS" xxxxxx Emergency Authorizations Schools 29406 Capital Project for Land, Building or Equipment N.J.S. 18A:2220 29407 Total of Deferred Charges and Statutory Expendditures Local School Excluded from "CAPS" 29409 (K)Total Municipal Appropriations for Local District School Purposes {(item (1) and (j) Excluded from "CAPS" 29410 (O) Total General Appropriations Excluded from "CAPS" 34399 243,373.13 479,859.20 485,505.20 476,813.77 8,684.82 (L)Subtotal General Appropriations {items (H1) and (O)} 34400 1,391,197.63 1,566,081.20 1,571,727.20 1,483,728.96 87,991.63 (M) Reserve for Uncollected Taxes 50899 271,726.12 270,167.70 270,167.70 270,167.70 9. Total General Appropriations 34499 1,662,923.75 1,836,248.90 1,841,894.90 1,753,896.66 87,991.63 Sheet 29

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" 34299 1,147,824.50 1,086,222.00 1,086,222.00 1,006,915.19 79,306.81 xxxxxxx (A) Operations Excluded from "CAPS" xxxxxxx Other Operations 34300 29,000.00 29,000.00 29,000.00 28,900.00 100.00 Uniform Construction Code 22999 Shared Service Agreements 42999 95,921.81 101,417.00 100,217.00 93,694.00 6,523.00 Additional Appropriations Offset by Revs. 34303 66,000.00 65,000.00 66,200.00 64,138.18 2,061.82 Public & Private Progs Offset by Revs. 40999 6,805.32 82,062.20 82,062.20 82,062.20 Total Operations Excluded from "CAPS" 34305 197,727.13 277,479.20 277,479.20 268,794.38 8,684.82 (C) Capital Improvements 44999 30,000.00 30,000.00 5,646.00 35,646.00 35,646.00 (D) Municipal Debt Service 45999 10,000.00 172,380.00 172,380.00 172,373.39 (E) Total Deferred Charges (sheet 28) 46999 5,646.00 (F) Judgements 37480 (G) Cash Deficit 46885 (K) Local District School Purposes 24410 (N) Transferrred to Board of Education 29405 (M) Reserve for Uncollected Taxes 50899 271,726.12 270,167.70 270,167.70 270,167.70 Total General Appropriations 34499 1,662,923.75 1,836,248.90 5,646.00 1,841,894.90 1,753,896.66 87,991.63 Sheet 30

DEDICATED WATER UTILITY BUDGET DEDICATED REVENUES FROM WATER UTILITY FCOA Anticipated Realized in Cash 2014 2013 in 2013 Operating Surplus Anticipated 08501 Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services 08502 Total Operating Surplus Anticipated 08500 Rents 08503 Fire Hydrant Service 08504 * Note:Use pages 31, 32 and 33 for Miscellaneous 08505 water utility only All other utilities use sheets 34, 35 and 36 Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Deficit (General Budget) 08549 Total Water Utility Revenues 08599 Sheet 31

DEDICATED WATER UTILITY BUDGET (CONTINUED) * Note: Use sheet 32 for Water Utility only. Appropriated Expended 2013 for 2013 Total for 2013 Paid or Reserved 11. APPROPRIATIONS FOR WATER UTILITY FCOA By Emergency As Modified By for 2014 for 2013 Appropriation All Transfers Charged Operating: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Salaries & Wages 55501 Other Expenses 55502 Capital Improvements: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Down Payments on Improvements 55510 Capital Improvement Fund 55511 Capital Outlay 55512 Debt Service xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Payment of Bond Principal 55520 xxxxxxxxxx Payment of Bond Anticipation Notes and Capital Notes 55521 xxxxxxxxxx Interest on Bonds 55522 xxxxxxxxxx Interest on Notes 55523 xxxxxxxxxx xxxxxxxxxx Sheet 32

DEDICATED WATER UTILITY BUDGET (CONTINUED) * Note: Use sheet 33 for Water Utility only. Appropriated Expended 2013 for 2013 Total for 2013 Paid or Reserved 11. APPROPRIATIONS FOR WATER UTILITY FCOA By Emergency As Modified By for 2014 for 2013 Appropriation All Transfers Charged Deferred Charges and Statutory Expenditures: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx DEFERRED CHARGES: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Emergency Authorizations 55530 xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx STATUTORY EXPENDITURES: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Contribution To: Public Employees' Retirement System 55540 Social Security System (O.A.S.I) 55541 Unemployment Compensation Insurance (N.J.S.A. 43:213 et. seq.) 55542 Judgments 55531 Deficits in Operations in Prior Years 55532 xxxxxxxxxx xxxxxxxxxx Surplus (General Budget) 55545 xxxxxxxxxx xxxxxxxxxx Total Water Utility Appropriations 55599 Sheet 33

DEDICATED UTILITY BUDGET 10. DEDICATED REVENUES FROM UTILITY FCOA Anticipated Realized in Cash 2014 2013 in 2013 Operating Surplus Anticipated 08501 Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services 08502 Total Operating Surplus Anticipated 08500 Use a separate set of sheets for each separate Utility. Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Deficit(General Budget) 08549 #VALUE! 08599 Sheet 34

DEDICATED UTILITY BUDGET (CONTINUED) Appropriated Expended 2013 for 2013 by Total for 2013 11. APPROPRIATIONS FOR UTILITY FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Operating: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Salaries & Wages 55501 Other Expenses 55502 Capital Improvements: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Down Payments on Improvements 55510 Capital Improvement Fund 55511 xxxxxxxxxx Capital Outlay 55512 Debt Service xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Payment of Bond Principal 55520 xxxxxxxxxx Payment of Bond Anticipation Notes and Capital Notes 55521 xxxxxxxxxx Interest on Bonds 55522 xxxxxxxxxx Interest on Notes 55523 xxxxxxxxxx xxxxxxxxxx Sheet 35

DEDICATED UTILITY BUDGET (CONTINUED) Appropriated Expended 2013 for 2013 by Total for 2013 11. APPROPRIATIONS FOR UTILITY FCOA Emergency As Modified By Paid or Reserved for 2014 for 2013 Appropriation All Transfers Charged Deferred Charges and Statutory Expenditures: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx DEFERRED CHARGES: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Emergency Authorizations 55530 xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx STATUTORY EXPENDITURES: xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Contribution to: Public Employees' Retirement System 55540 Social Security System (O.A.S.I.) 55541 Unemployment Compensation Insurance (N.J.S.A. 43:213 et. seq.) 55542 Judgments 55531 Deficits in Operation in Prior Years 55532 xxxxxxxxxx xxxxxxxxxx Surplus(General Budget) 55545 xxxxxxxxxx xxxxxxxxxx #VALUE! 55599 Sheet 36

DEDICATED ASSESSMENT BUDGET Anticipated Realized in Cash 14. DEDICATED REVENUES FROM FCOA 2014 2013 2013 Assessment Cash 51101 Deficit (General Budget) 51885 Total Assessment Revenues 51899 Appropriated Expended 2013 15. APPROPRIATIONS FOR ASSESSMENT DEBT 2014 2013 Paid or Charged Payment of Bond Principal 51920 Payment of Bond Anticipation Notes 51925 Total Assessment Appropriations 51999 DEDICATED WATER UTILITY ASSESSMENT BUDGET Anticipated Realized in Cash 14. DEDICATED REVENUES FROM FCOA 2014 2013 2013 Assessment Cash 52101 Deficit Water Utility Budget 52885 Total Water Utility Assessment Revenues 52899 Appropriated Expended 2013 15. APPROPRIATIONS FOR ASSESSMENT DEBT FCOA 2014 2013 Paid or Charged Payment of Bond Principal 52920 Payment of Bond Anticipation Notes 52925 Total Water Utility Assessment Appropriations 52999 SHEET 37

DEDICATED ASSESSMENT BUDGET UTILITY Realized In Cash 14. DEDICATED REVENUE FROM FCOA 2014 2013 2013 Assessment Cash 53101 Deficit ( ) 53885 Total Assessment Revenues 53899 Expended 2013 15. APPROPRIATIONS FOR ASSESSMENT DEBT FCOA 2014 2013 Paid or Charged Payment of Bond Principal 53920 Payment of Bond Anticipation Notes 53925 Total Utility Assessment Appropriations 53999 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 (NJSA 40:121 et seq.); Developer's Escrow Fund (NJSA 40:55D53.1); Municipal Public Defender Fees (P.L. 1997 c.256); Accumulated Absences (N.J.A.C. 5:3015); Uniform Fire Safety Act Penalty Monies (NJSA 52:27D192 et seq); Snow Removal Trust Fund (P.L. 2001 c. 138); Affordable Housing Trust (PL 1985, C222 and NJAC 5:9218.1 et seq) 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

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 1110100 3,135,707.98 Surplus Balance, January 1st 2310100 1,229,933.31 1,212,810.66 Due from State of N.J.(c20,P.L. 1971) 1111000 18,767.71 CURRENT REVENUE ON A CASH BASIS Current Taxes Federal and State Grants and Other Receivable 1110200 74,504.64 *(Percentage collected: 2013 96.52%, 2012 96.69%) 2310200 5,478,516.74 5,448,577.34 Receivables with Offsetting Reserves: xxxxxxxxx x Delinquent Taxes 2310300 171,293.93 210,742.39 Taxes Receivable 1110300 156,320.25 Other Revenues and Additions to Income 2310400 1,331,440.62 1,475,498.32 Tax Title Liens Receivable 1110400 128,735.47 Total Funds 2310500 8,211,184.60 8,347,628.71 Property Acquired by Tax Title Lien EXPENDITURES AND TAX REQUIREMENTS: Liquidation 1110500 128,900.00 Municipal Appropriations 2310600 1,571,720.59 1,536,167.95 Other Receivables 1110600 75,131.33 School Taxes (Including Local and Regional) 2310700 3,405,572.00 3,428,656.99 Deferred Charges Required to be in 2014 Budget 1110700 14,605.50 County Taxes(Including Added Tax Amounts) 2310800 2,071,313.95 2,068,074.86 Deferred Charges Required to be in Budgets Subsequent to 2014 1110800 Special District Taxes 2310900 Total Assets 1110900 3,732,672.88 Other Expenditures and Deductions from Income 2311000 2,000.00 84,795.60 LIABILITIES, RESERVES AND SURPLUS Total Expenditures and Tax Requirements 2311100 7,050,606.54 7,117,695.40 *Cash Liabilities 2110100 2,105,046.24 Less: Expenditures to be Raised by Future Taxes 2311200 5,646.00 Reserves for Receivables 2110200 461,402.58 Total Adjusted Expenditures and Tax Requirements 2311300 7,044,960.54 7,117,695.40 Surplus 2110300 1,166,224.06 Surplus Balance December 31st 2311400 1,166,224.06 1,229,933.31 *Nearest even percentage may be used Total Liabilities, Reserves and Surplus 3,732,672.88 Proposed Use of Current Fund Surplus in 2014 Budget School Tax Levy Unpaid 2220110 1,702,786.02 Surplus Balance December 31, 2013 2311500 1,166,224.06 Less School Tax Deferred 2220200 Current Surplus Anticipated in 2014 Budget 2311600 586,000.00 *Balance Included in Above "Cash Liabilities" 2220300 1,702,786.02 Surplus Balance Remaining 2311700 580,224.06 (Important:This appendix must be included in advertisement of budget.) Sheet 39