State of New Jersey Local Government Services

Year: State of New Jersey Local Government Services 2018 Municipal User Friendly Budget MUNICIPALITY: 529 1 Municode: 1911 Filename: 1911_fbi_2018.xlsm Website: www.hardyston.com Phone Number: 973-823-7020 Mailing Address: 149 Wheatsworth Road Email the UFB if not using Outlook Municipality: Hardyston State: NJ Zip: 07419 Mayor First Name Middle Name Last Name Term Expires Business Email Carl Miller 12/31/2018 cmiller@hardyston.com Chief Administrative Officer Marianne Smith Chief Financial Officer msmith@hardyston.com Grant W. Rome srome@hardyston.com Municipal Clerk Jane Bakalarczyk jbakalarczyk@hardyston.com Registered Municipal Accountant Charles J. Ferraioli ferraioli@optonline.net Governing Body Members First Name Middle Name Last Name Term Expires Business Email Stanley Kula 12/31/2019 skula@hardyston.com Santo Verrilli 12/31/2019 sverrilli@hardyston.com Leslie G. Hamilton 12/31/2020 lhamilton@hardyston.com Brian Kaminiski 12/31/2020 kaminski@hardyston.com

USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN 2017 Calendar Year Property Tax Levies - ALL entities levying property taxes Current Year 2018 Budget Calendar Year Calendar Year % of Avg Residential Taxes Actual/Estimated Tax Levy Tax Rate Tax Levy Total Levy Taxpayer Impact Municipal Purpose Tax 0.678 $7,273,870.47 24.71% $0.00 Municipal Purpose Tax ACTUAL $7,269,227.96 Municipal Library 0.00% $0.00 Municipal Library 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 0.969 $10,376,114.00 35.24% $0.00 Local School District ESTIMATED $10,583,636.00 Regional School District 0.496 $5,310,642.00 18.04% $0.00 Regional School District ESTIMATED $5,416,855.00 County Purposes 0.568 $6,079,259.16 20.65% $0.00 County Purposes ESTIMATED $6,160,721.23 County Library 0.035 $374,879.17 1.27% $0.00 County Library ESTIMATED $379,902.55 County Board of Health 0.00% $0.00 County Board of Health County Open Space 0.003 $26,629.65 0.09% $0.00 County Open Space ESTIMATED $26,391.97 Other County Levies (total) 0.00% $0.00 Other County Levies (total) Total (Calendar Year 2017 Budget) 2.749 $29,441,394.45 100.00% $0.00 Total ESTIMATED amount to be raised by taxes $29,836,734.71 Total Taxable Valuation as of October 1, 2017 $1,070,606,673.00 Revenue Anticipated, Excluding Tax Levy 3,459,638.30 (To be used to calculate the current year tax rate) Budget Appropriations, before Reserve for Uncollected Taxes 9,997,866.26 Current Year Average Residential Assessment $232,779.00 Total Non-Municipal Tax Levy $22,567,506.75 Amount to be Raised by Taxes - Before RUT $29,105,734.71 Prior Year to Current Year Comparison Reserve for Uncollected Taxes (RUT) $730,082.45 Total Amount to be Raised by Taxes $29,835,817.16 Comparison - Municipal Purposes Tax Rate Prior Year Current Year % Change (+/-) % of Tax Collections used to Calculate RUT 97.55% 0.678 0.679 0.15% If % used exceeds the actual collection % then Comparison - Municipal Purposes Tax Levy reference the statutory exception used Prior Year Current Year % Change (+/-) $ Change (+/-) $7,273,870.47 $7,269,227.96-0.06% ($4,642.51) Tax Collections - ACTUAL as of Prior Year Total Tax Revenue, Collections CY 2017 28,821,929.26 Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Only)Total Tax Levy, CY 2017 29,477,973.31 Prior Year Current Year % Change (+/-) $ Change (+/-) % of Taxes Collected, CY 2017 97.77% $0.00 $1,580.57 #DIV/0! $1,580.57 Sheet UFB-1 Delinquent Taxes - December 31, 2017 $709,288.44

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 -12.63% ($105,500.00) $835,500.00 $730,000.00 $730,000.00 08 Local Revenue 0.53% $1,818.63 $346,103.44 $347,922.07 $347,922.07 09 State Aid (without offsetting appropriation) 0.00% $0.00 $725,074.00 $725,074.00 $725,074.00 08 Uniform Construction Code Fees 0.00% ($4.00) $170,499.00 $170,495.00 $170,495.00 Special Revenue Items w/ Prior Written Consent 11 Shared Services Agreements 4.35% $39,453.80 $906,856.70 $946,310.50 $946,310.50 08 Additional Revenue Offset by Appropriations #DIV/0! $0.00 $0.00 $0.00 $0.00 10 Public and Private Revenue -82.46% ($235,834.64) $285,991.37 $50,156.73 $50,156.73 08 Other Special Items -0.01% ($3.51) $48,683.51 $48,680.00 $48,680.00 15 Receipts from Delinquent Taxes -0.11% ($507.60) $441,507.60 $441,000.00 $441,000.00 Amount to be raised by taxation 07 Local Tax for Municipal Purposes -1.48% ($108,855.68) $7,378,083.64 $7,269,227.96 $7,269,227.96 07 Minimum Library Tax #DIV/0! $0.00 $0.00 $0.00 $0.00 54 Open Space Levy Tax #DIV/0! $0.00 $0.00 $0.00 $0.00 07 Addition to Local District School Tax #DIV/0! $0.00 $0.00 $0.00 $0.00 08 Deficit General Budget #DIV/0! $0.00 $0.00 $0.00 $0.00 Total -3.68% ($409,433.00) $11,138,299.26 $10,728,866.26 $10,728,866.26 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sheet UFB-2

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 9.00 1.00 #REF! #REF! $857,220.70 #REF! #REF! 21 Land-Use Administration 2.00 0.00 #REF! #REF! $173,710.86 #REF! #REF! 22 Uniform Construction Code 4.00 5.00 #REF! #REF! $106,011.93 #REF! #REF! 23 Insurance 0.00 0.00-8.57% ($102,555.99) $1,197,183.68 $1,094,627.69 $1,094,627.69 25 Public Safety 26.00 9.00 #REF! #REF! $2,884,485.50 #REF! #REF! $2,036.56 26 Public Works 10.00 3.00 #REF! #REF! $970,456.75 #REF! #REF! $33,567.11 27 Health and Human Services 0.00 0.00 #REF! #REF! $45,574.00 #REF! #REF! $13,974.00 28 Parks and Recreation 2.00 #REF! #REF! $52,000.00 #REF! #REF! 29 Education (including Library) 0.00 0.00 #DIV/0! $0.00 $0.00 30 Unclassified 0.00 0.00-24.32% ($18,000.00) $74,000.00 $56,000.00 $56,000.00 31 Utilities and Bulk Purchases 0.00 0.00-11.17% ($39,000.00) $349,000.00 $310,000.00 $310,000.00 32 Landfill / Solid Waste Disposal 0.00 0.00 #DIV/0! $0.00 $0.00 35 Contingency 0.00 0.00 #DIV/0! $0.00 $0.00 36 Statutory Expenditures 0.00 0.00 3.09% $31,138.11 $1,007,434.89 $1,038,573.00 $1,038,573.00 37 Judgements 0.00 0.00 #DIV/0! $0.00 $0.00 42 Shared Services 0.00 0.00 9.98% $85,853.24 $860,457.26 $946,310.50 $946,310.50 43 Court and Public Defender 1.00 2.00-2.12% ($2,484.93) $117,191.00 $114,706.07 $114,127.01 $579.06 44 Capital 0.00 0.00-5.98% ($35,000.00) $585,000.00 $550,000.00 $550,000.00 45 Debt 0.00 0.00 0.16% $1,478.78 $947,312.52 $948,791.30 $948,791.30 46 Deferred Charges 0.00 0.00 0.00% $0.00 $24,250.00 $24,250.00 $24,250.00 48 Debt - Type 1 School District 0.00 0.00 #DIV/0! $0.00 $0.00 50 Reserve for Uncollected Taxes 0.00 0.00 0.00% $0.00 $731,000.00 $731,000.00 $731,000.00 55 Surplus General Budget 0.00 0.00 #DIV/0! $0.00 $0.00 Total 52.00 22.00 #REF! #REF! $10,982,289.09 #REF! #REF! $50,156.73 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Sheet UFB-3

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 NONE Sheet UFB-4

ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DATA Property Tax Assessments - Taxable Properties (October 1, 2017 Value) Property Tax Assessments - Exempt Properties (October 1, 2017 Value) # of Parcels Assessed Value % of Total # of Parcels Assessed Value % of Total 1 Vacant Land 623 $31,699,400.00 2.97% 15A Public Schools 3 $36,198,000.00 28.84% 2 Residential 3,712 $864,077,100.00 80.86% 15B Other Schools 0.00% 3A/3B Farm 180 $14,647,100.00 1.37% 15C Public Property 117 $64,545,800.00 51.42% 4A Commercial 126 $101,336,600.00 9.48% 15D Church and Charities 11 $11,443,200.00 9.12% 4B Industrial 27 $39,863,400.00 3.73% 15E Cemeteries & Graveyards 7 $1,779,300.00 1.42% 4C Apartments 4 $17,000,000.00 1.59% 15F Other Exempt 24 $11,554,300.00 9.21% 5A/5B Railroad 22 0.00% 6A/6B Business Personal Property 0.00% Total 4,694 $1,068,623,600.00 100.00% Total 162 $125,520,600.00 100.00% Average Ratio (%), Assessed to True Value 96.28% Equalized Valuation, Taxable Properties $1,109,912,339.01 Percentage of Exempt vs. Non-Exempt Properties 11.75% Total # of property tax appeals filed in 2017 County Tax Board 45.00 State Tax Court 35.00 Number of 2017 County Tax Board decisions appealed to Tax Court 15.00 Number of pending property tax appeals in State Tax Court 31.00 Amount paid out by municipality for tax appeals in 2017 $30,087.00 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 none I Dwelling Exemption J Dwelling Abatement K New Dwelling/Conversion Exemption L New Dwelling/Conversion Abatement N Multiple Dwelling Exemption O Multiple Dwelling Abatement Total 5 Yr Exemptions/Abatements 0 0.00 0.00 Sheet UFB-5 Taxes if Billed in Full 2017 Total Tax Rate 0.00

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 2017 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2017 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2017 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2017 Total Tax Rate NONE 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 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

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 0.00 5.00 27,087.50 $25,000.00 $0.00 $0.00 $0.00 $2,087.50 Supervisory Staff (Department Heads & Managers) 8.00 5.00 1,103,328.51 $819,267.91 $77,168.97 $136,429.89 $70,461.73 Police Officers (Including Superior Officers) 21.00 0.00 2,914,170.22 $1,853,961.54 $179,690.00 $476,762.00 $258,014.88 $145,741.80 Fire Fighters (Including Superior Officers) 0.00 0.00 0.00 All Other Union Employees not listed above 0.00 0.00 0.00 All Other Non-Union Employees not listed above 23.00 12.00 2,136,447.71 $1,402,675.65 $74,709.61 $208,642.03 $326,275.80 $124,144.62 Totals 52.00 22.00 6,181,033.93 $4,100,905.10 $254,399.61 $762,573.00 $720,720.57 $342,435.65 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

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 13.00 $12,828.00 $166,764.00 10.00 $13,344.00 $133,440.00 Parent & Child 5.00 $18,072.00 $90,360.00 5.00 $18,756.00 $93,780.00 Employee & Spouse (or Partner) 9.00 $27,456.00 $247,104.00 9.00 $28,524.00 $256,716.00 Family 18.00 $32,616.00 $587,088.00 16.00 $33,888.00 $542,208.00 Employee Cost Sharing Contribution (enter as negative - ) $ (214,819.03) ($219,080.64) Subtotal 45.00 $876,496.97 40.00 $807,063.36 Elected Officials - Health Benefits - Annual Cost Single Coverage 0 $0.00 1 $13,344.00 $13,344.00 Parent & Child 0 $0.00 0 $0.00 $0.00 Employee & Spouse (or Partner) 0 $0.00 3 $18,756.00 $56,268.00 Family 0 $0.00 0 $0.00 $0.00 Employee Cost Sharing Contribution (enter as negative - ) ($3,595.50) Subtotal 0.00 $0.00 4.00 $66,016.50 Retirees - Health Benefits - Annual Cost Single Coverage 1 $12,828.00 $12,828.00 2 $13,344.00 $26,688.00 Parent & Child 0 $0.00 $0.00 0 $0.00 $0.00 Employee & Spouse (or Partner) 1 $27,456.00 $27,456.00 1 $28,524.00 $28,524.00 Family 1 $34,896.00 $34,896.00 1 $36,384.00 $36,384.00 Employee Cost Sharing Contribution (enter as negative - ) ($25,033.64) ($27,017.75) Subtotal 3.00 $50,146.36 4.00 $64,578.25 GRAND TOTAL 48.00 $926,643.33 48.00 $937,658.11 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 NO NO

USER FRIENDLY BUDGET SECTION ACCUMULATED ABSENCE LIABILITY Gross Days of Accumulated Absence Approved Labor Agreement Legal basis for benefit (check applicable items) Dollar Value of Compensated Organization/Individuals Eligible for Benefit Absences PBA Local 174 1006.00 $262,560.92 X All Other Employees 1590.20 $219,384.00 X Local Ordinance Individual Employment Agreement Totals 2596.20 $481,944.92 Total Funds Reserved as of end of 2017 Total Funds Appropriated in 2018 $25,000.00 UFB-9 Accumulated Absence Liability

USER FRIENDLY BUDGET SECTION - OUTSTANDING DEBT; PER CAPITA AND BUDGET IMPACT Gross Net Current Year 2019 2020 All Additional Future Debt Deductions Debt Budget Budget Budget Years' Budgets Local School Debt $9,524,000.00 $9,524,000.00 $0.00 Utility Fund - Principal Regional School Debt $2,800,000.00 $2,800,000.00 $0.00 Utility Fund - Interest Utility Fund Debt Bond Anticipation Notes - Principal Bond Anticipation Notes - Interest 0 $0.00 Bonds - Principal $700,000.00 $720,000.00 $750,000.00 $5,340,000.00 0 $0.00 Bonds - Interest $248,791.27 $233,990.64 $212,081.26 $780,921.88 0 $0.00 Loans & Other Debt - Principal $36,528.35 $37,292.58 $38,011.55 $310,530.41 0 $0.00 Loans & Other Debt - Interest $8,264.93 $7,530.71 $6,781.73 $25,419.02 0 $0.00 0 $0.00 Total $993,584.55 $998,813.93 $1,006,874.54 $6,456,871.31 Municipal Purposes Debt Authorized $436,750.00 $436,750.00 Total Principal $736,528.35 $757,292.58 $788,011.55 $5,650,530.41 Notes Outstanding $0.00 Total Interest $257,056.20 $241,521.35 $218,862.99 $806,340.90 Bonds Outstanding $7,510,000.00 $7,510,000.00 % of Total Current Year Budget #REF! Loans and Other Debt $470,329.48 $470,329.48 Description Total (Current Year) $20,741,079.48 $12,324,000.00 $8,417,079.48 Total Guarantees - Governmental none Population (2010 census) 6,171 Total Other Total Guarantees - Other Total Capital/Equipment Leases Debt Not Listed Above Per Capita Gross Debt $3,361.06 Bond Rating Moody's Standard & Poors Fitch Per Capita Net Debt $1,363.97 Rating Aa2 Year of Last Rating 2015 3 Yr. Average Property Valuation $1,120,984,255.67 Net Debt as % of 3 Year Avg Property Valuation 0.75% Mark "X" if Municipality has no bond rating Sheet UFB-10

USER FRIENDLY BUDGET SECTION - SHARED SERVICES PROVIDED AND RECEIVED Providing or Receiving Services? 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 Providing Hardyston MUA Administrative & Billing Services 1/1/2018 12/31/2018 $105,490.76 Providing Hardyston MUA Water/Sewer Operator 1/1/2018 12/31/2018 $201,207.24 Providing Town of Newton Construction Official 1/1/2016 12/31/2018 $113,612.70 Providing Sussex Borough Construction Official 1/1/2016 12/31/2018 $25,350.00 Providing Franklin Borough Construction Official 1/1/2016 12/31/2018 $89,000.00 Providing Hamburg Borough Construction Official 1/1/2016 12/31/2018 $48,948.00 Providing Wantage Township Construction Official 1/1/2016 12/31/2018 $202,000.00 Providing Hardyston Board of Education Park Maintenance 1/1/2018 12/31/2018 $17,340.00 Providing Hardyston Board of Education Solid Waste/Recyling 1/1/2018 12/31/2018 $11,220.00 Providing Hamburg Borough Recycling 1/1/2017 12/31/2018 $34,782.00 Providing Hamburg Borough Solid Waste 1/1/2017 12/31/2018 $3,880.00 Providing Andover Township Land Use Administrator 1/1/2018 12/31/2018 $44,751.23 Providing Hamburg Borough Recreation 1/1/2018 12/31/2019 $15,000.00 Providing Hamburg Borough Zoning/Property Maintenance 1/1/2018 12/31/2018 $7,728.57 Providing Franklin Borough Recreation 1/1/2018 12/31/2018 $26,000.00 Receiving Wantage Township Animal Control 1/1/2018 12/31/2018 $17,138.00 Receiving Sparta Township Chief Financial Officer 1/1/2017 12/31/2018 $41,638.00 Sheet UFB-11

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 Hardyston Township Municipal Utilities Authority

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