(MUST ACCOMPANY 2015 BUDGET) - PDF Free Download

(MUST ACCOMPANY 2015 BUDGET) MUNICIPALITY: Township of Denville COUNTY: Morris Thomas Andes Mayor's Name. 12/31/2015 Term Expires Governing Body Members Name Term Expires Douglas Gabel 12/31117 Municipal Officials Kathryn M. Bowditch Municipal Clerk Anne Marie Hopler Tax Collector Michael J. Guarino Chief Financial Officer Raymond Sarinelli Registered Municipal Accountant John P. Jansen Municipal Attorney 1/6/2015 Date of Orig. Appt. C-1757 Cert. No. T 1267 Cert. No. N 0600 Cert. No. 383 Lie. No. Gene Fitzpatrick 12/31117 Christopher Golinski 12/31/17 Donald Kuser 12/31/17 Deborah A. Smith 12/31/15 Stephanie Lyden 12/31/15 Kevin Scollans 12/31/15 Official Mailing Address of Municipality Please attach this to your 2015 Budget and Mail to: Township of Denville 1 St. Mary's Place Denville, NJ 07834 Phone#: Fax#: 973-625-8300 x 232 673-627-2709 Sheet A Director Division of Local Government Services Department of Community Affairs P.O. BOX 803 Trenton, NJ 08625 Division Use Only Municode: ----- Public Hearing:

2015 MUNICIPAL BUDGET Municipal Budget of the Township of D_e_n_v_ill_e, County of M_o_rr_is _ for the Fiscal Year 2015 It is hereby certified that the Budget and Capital Budget annexed hereto and hereby made a part hereof is a true copy of the Budget and Capital Budget approved by resolution of the Governing Body on the 3rd day of March, 2015 and that public advertisement will be made in accordance with the provisions of N.J.S.A. 40A:4-6 and N.J.A.C. 5:30-4.4(d). Certified by me, this 3 day of March, 2015 Kathryn Bowditch.:,/' -.. 1.4,. r, :,.. -----'------'= - ~- Clerk 1 St. Mary's Place Address Denville, NJ 07834 Address 973-625-8300 x 232 Phone Number ' 'j'-'}/1.<::c-/r,',--/ 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. Registered Municipal Accountant Mount Arlington, NJ 07856 Address day of March, 2015 200 Valley Road, Suite 300 Address 973-328-1825 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 and the budget is in full compliance with the Local Budget Law, N.J.S. 40A:4-1 et seq. Certified by me, this 3 day of March, 2015 --------- Mich a e 1 J. Guarino /~~!!VI /l1 --C-h-ie_f_F-in-an-ci-.a-1 O-ffi-1-cer.._ l iv 'l /://' L.---=- - DO NOT USE THESE SPACES CERTIFICATION OF ADOPTED BUDGET It is hereby certified that the amount to be raised by taxation for local purposes has been compared with th~ approved Budget previously certified by me and any changes required as a condition to such approval have been made. The adopted budget is certified with respect to the foregoing only. STATE OF NEW JERSEY Department of Community Affairs Director of the Division of Local Government Services (Do not advertise this Certification form} It is hereby certified that the Approved Budget made part hereof complies with the requirements of law, and and approval is given pursuant to N.J.S.A. 40A:4-79. CERTIFICATION OF APPROVED BUDGET STATE OF NEW JERSEY Department of Community Affairs Director of the Division of Local Government Services Dated:, 2015 By: Dated:, 2015 By: Sheet 1

COMMENTS OR CHANGES REQUIRED AS A CONDITION OF CERTIFICATION OF DIRECTOR OF LOCAL GOVERNMENT SERVICES The changes or comments which follow must be considered in connection with further action on this budget. Township of Denville, County of Morris Sheet 1A

/j"-- Section 1. Municipal Budget of the Township of Denville, County of Morris for the Fiscal Year 2015 ------- -----~-- Be it Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the year 2015; Be it Further Resolved, that said Budget be published in the Citizen of Morris County in the issue of March 11 The Governing Body of the Township of Denville does hereby approve the following as the Budget for the year 2015. ------- RECORDED VOTE (Insert last name) Ayes Nays Abstained Absent Notice is hereby given that the Budget and the Tax Resolution was approved by the Governing Body of the Township of Denville, County of Morris, on March 3 '2015 ------- A Hearing on the Budget and Tax Resolution will be held at Municipal Building,on April 7, 2015 at ----=------ (A.M.) 7:30 o'clock (P.M.) (Cross out one) at which time and place objections to said Budget and Tax Resolution for the year 2015 may be presented by taxpayers or other interested persons. Sheet 2

SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET YEAR 2015 General Appropriations For: (Reference to Item and sheet number should be omitted in advertised budget) xxxxxxxxxxxxxxx 1. Appropriations within "CAPS" xxxxxxxxxxxxxxx {a) Municipal Purposes {(Item H-1, Sheet 19) (N.J.S.A. 40A:4-45.2)} 15,618,348.34 2. Appropriations excluded from "CAPS" xxxxxxxxxxxxxxx (a) Municipal Purposes {(Item H-2, Sheet 28) (N.J.S.A. 40A:4-45.3 as amended)} 3,430,714.68 (b) Local District School Purposes in Municipal Budget (Item K, Sheet 29) Total General Appropriations excluded from "CAPS" (Item 0, Sheet 29) 3,430,714.68 3. Reserve for Uncollected Taxes (Item M, Sheet 29)- Based on Estimated 97.05% Percent of Tax Collections 2,044,528.86 Building Aid Allowance 2015 -$ 4. Total General Appropriations (Item 9, Sheet 29) for Schools-State Aid 2014 - $ 21,093,591.88 5. Less: Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 7,840,167.00 6. Difference: Amount to be Raised by Taxes for Support of Municipal Budget (as follows) xxxxxxxxxxxxxxx {a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes (Item 6{a), Sheet 11) 12,174,762.30 (b) Addition to Local District School Tax {Item G(b), Sheet 11) (c) Minimum Library Tax 1,078,662.58 Sheet 3

EXPLANATORY STATEMENT " (Continued) ~ SUMMARY OF 2014 APPROPRIATIONS EXPENDED AND CANCELLED * See Budget Appropriation Items so marked to the right of column "Expended 2014 Reserved" General Water Sewer Budget Utility Utility Utility Budget Appropriations - Adopted Budget 21, 129,513.30 3,453,250.00 3,104,715.50 Budget Appropriations Added by N.J.S.A. 40A:4-87 78,500.00 Emergency Appropriations Total Appropriations 21,208,013.30 3,453,250.00 3,104,715.50 Expenditures: Paid or Charged (Including Reserve for Uncollected Taxes) 20, 142,096.52 3,172,993.01 2,848,695.12 Reserved 1,064,765.41 279,698.25 252,598.04 Unexpended Balances Cancelled 1,151.37 558.74 3,422.34 Total Expenditures and Unexpended Balances Cancelled 21,208,013.30 3,453,250.00 3, 104,715.50 Overexpenditures* Explanations of Appropriations for "Other Expenses" The amounts appropriated under the title of "Other Expenses" are for operating costs.other than "Salaries & Wages". Some of the items included in "Other Expenses" are: Materials, supplies and non-bondable equipment; Repairs and maintenance of buildings, equipment, roads, etc.; Contractual Services for garbage and trash removal, fire hydrant service, aid to volunteer fire companies, etc.; Printing and advertising, utility services, insurance and many other items essential to the services rendered by municipal government. Sheet 3a

EXPLANATORY STATEMENT - (Continued) BUDGET MESSAGE Dear Citizen: I. Tax Rate The following budget is presented for your review as required by the Statutes of New Jersey. Prior to the actual budget, we have included an analysis of the proposed tax rate as compared to the rate of 2014. Also included is an analysis of the municipality's "CAP", as required by State Statute, which allows a 1.5% increase or 3.5% COLA adjustment, if passed by Ordinance, over the previous year's budget with certain allowable adjustments. The budget is presented in such a way that you may easily distinguish the prior year's budget and actual expenditures to this year's budget. Information on the 2015 budget, together with a true copy of the entire budget, is available to the public for their inspection by contacting Michael J. Guarino, Township of Denville Chief Financial Officer, at 973-625-8300x284 As of the date of introduction of this budget, the Local and Regional School and County Tax Rates have not been determined. Therefore, the 2015 Tax Rate and levies are subject to rate revision when final certification is made by the County Board of Taxation. 2015 (Estimate) 2014 (Actual) Tax Tax Amount Rate Amount Rate Library Tax 1,078,662.58 0.047 1,054,041. 79 0.047 Local Taxes 12, 174,762.30 0.547 11,933,413.77 0.537 Open Space Taxes 666, 100.00 0.031 666,100.00 0.031 Assesed Value $ 2,223,288,900 $ 2,220,537,000 Sheet3b NOTE: MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE A SUMMARY OF: 1. HOW THE "CAP" WAS CALCULATED. {Explain in words what the "CAPS" mean and show the figures.) 2. A SUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD AMONG MORE THAN ONE OFFICIAL LINE ITEM (e.g. If Police S&~ appears in the regular section and also under "Operations Excluded from "CAPS" section, combine the figures for purposes of citizen understanding.)

BUDGET MESSAGE Ill. Appropriation "CAPS" Cap Calculation The following is the "CAP" calculation based on the Cost of Living Adjustment (COLA) as Total Appropriations for 2014 $ 21,129,513.30 required by the Division of Local Government Services, State Department of Community Affairs Cap Base Adjustment 21,129,513.30 Total Exceptions 5,509,241.00 Group Insurance Plan For Employees: Amount on Which 3.5% CAP is Applied 15,620,272.30 Total Estimated Cost $ 1,293,667 CAP 546,709.53 Less Applied Employee Contributions (300,000) Allowable Appropriations before Additional Net Budgeted Expenses 993,667 Exceptions per N.J.S.A. 40A:45.3 16,166,981.83 Amount of Budgeted Group Insurance Plan For Employees: Modifications: Inside "CAP" Appropriation $ 944,339 CAP Bank - 2013 265,272.81 Outside "CAP" Appropriation 49,328 CAP Bank - 2014 448,246.47 Total Amount Budgeted 993,667 Assessed Value of New Construction at 2014 Local Tax Rate ($7,826,200 X.537per hundred) 42,026.69 Maximum Allowable General Appropriations for Municipal Purposes Within "CAPS" s 16,922,527.80 Sheet 3b-1 NOTE: MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE A SUMMARY OF: 1. HOW THE "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) 2. 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.)

ESTIMATED 2015 2% TAX LEVY CAP CALCULATION lll, Tax Levy "CAPS" Levy "Cap" Calculation N.J.S.A. 40A: 4-45.44 through 45.47 established a formula that Prior Year Amount to be Raised by Taxation for Municipal Purpose $ 11,933,414 limits increase in each local units "Amount to be Raised by Taxation." Less: Prior Year Capital Improvement Fund and Down Payments The Township's Tax levy CAP for 2015 is calculated as follows: Less: Prior Year Deferred Charges to Future Taxation Less: Prior Year Deferred Charges: Emergencies Net Prior Year Tax Levy for Municipal Purpose Tax for Cap Calculation 11,933,414 Plus: 2% Cap Increase 238,668 Adjusted Tax Levy Prior to Exclusion 12,172,082 Exclusions: Changes in debt service & existing county leases Offsets to State Formula Aid Loss Allowable Pension Increase Allowable increase in health care costs 49,328 Allowable Debt Service, Capital Leases and Debt Service Share of Cost Increases 154,302 Allowable Capital Improvement Increase 5,000 Current year Deferred Charges-Emergencies 96,500 Total Exclusions 305,130 Less Cancelled or Unexpended Exclusions 1,151 Adjusted Tax Levy 12,476,061 Additions: CY2012 Cap Bank Utilized in CY2014 New Ratables - Increase in Valuations: ($7,826,200 x.537 per hundred) 42,027 Maximum Allowable Amount to be Raised by Taxation s 12,516,088 Amount to be Raised by Taxation for Municipal Purposes 12,174,762 Sheet 3b-1a NOTE: MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE A SUMMARY OF: 1. HOW THE "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) 2. 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.)

EXPLANATORY STATEMENT BUDGET MESSAGE - STRUCTURAL BUDGET IMBALANCES ~ J'} ~ ~,f(j f!! I!! ~ «s!}/ {2 ~ (:: * & cl II> ~ e c'i' it;'... f!!. ' Line Item. J'} 9: "!if Put "X" in cell to the left that Amount Comment/Explanation ~ e s.;:) <:::- e corresponds to the type of imbalance. & ~ ~ IS" ~ ~ -~ <S- s '(/ & ~ ~.;!;> {:!: q.;:: ~ :;:: 4..::; x Reserve to Pay Debt Service $ 61,300.00 A one time revenue x FEMA Fund Reimbursement Reserve $ 109,582.00 Balance available for 2015 and 2016 only Sheet 3b-2

CURRENT FUND -ANTICIPATED REVENUES FCOA GENERAL REVENUES Account Anticipated Realized in Number 2015 2014 Cash in 2014 1. Surplus Anticipated 08-101 2,447,070.00 2,447,070.00 2,447,070.00 2. Surplus Anticipated with Prior Written Consent of Director of Local Government Services 08-102 Total Surplus Anticipated 08-100 2,447,070.00 2,447,070.00 2,447,070.00 3. Miscellaneous Revenues - Section A:Local Revenues xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Licenses: xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Alcoholic Beverages 08-103 30,000.00 30,000.00 30,566.00 other 08-104 4,000.00 4,000.00 5,725.00 Fees and Permits 08-105 56,200.00 41,200.00 66,374.75 Fines and Costs: xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Municipal Court 08-110 300,000.00 320,000.00 311,441.13 Other 08-109 Interest and Costs on Taxes 08-112 148,000.00 163,000.00 148,581.62 Parking Meters 08-111 Interest of Investments and Deposits 08-113 13,000.00 13,000.00 19,884.89 Sheet 4

CURRENT FUND -ANTICIPATED REVENUES - (Continued) FCOA Account Anticipated Realized in Number 2015 2014 Cash in 2014 3. Miscellaneous Revenues - Section A: Local Revenues (Continued): Off-Street Parking Permits 08-116 27,000.00 27,000.00 38,986.00 Senior Citizens' Committee Revenue 08-117 1,500.00 1,500.00 2,599.50 Licenses-Health 08-108 65,000.00 65,000.00 73,309.35 User Fees-Collection of Garbage 08-119 1,650,000.00 1,650,000.00 1,726,304.16 Fees and Permits-Health 08-109 27,000.00 27,000.00 99,158.84 Total Section A: Local Revenues 08-001 2,321,700.00 2,341,700.00 2,522,931.24 Sheet 4a

CURRENT FUND - ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in 3. Miscellaneous Revenues - Section B: State Aid Without Offsetting Appropriations Number 2015 2014 Cash in 2014 Legislative Initiative Municipal Block Grant 09-201 Extraordinary Aid 09-204 Consolidated Municipal Property Tax Relief Aid 09-200 Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) 09-202 1,805,216.00 1,805,216.00 1,805,216.00 Supplemental Energy Receipts Tax 09-203 Reserve for Garden State Preservation Trust Fund 09-207 6,771.00 6,771.00 6,771.00 Homeland Security 09-209 Municipal Property Tax Assistance 09-210 Total Section 8: State Aid Without Offsettina Aonroorlatlons 09-001 1,811,987.00 1,811,987.00 1,811,987.00 Sheet 5

CURRENT FUND -ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in 3. Miscellaneous Revenues - Section C: Dedicated Uniform Construction Code Fees Number 2015 2014 Cash in 2014 Offset with Appropriations (N.J.S. 40A:4-36 and N.J.A.C.5:23-4.17) xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Uniform Construction Code Fees 08-160 365,000.00 300,000.00 432,758.11 Special Item of General Revenue Anticipated With Prior Written Consent of Director of Local Government Services: xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Additional Dedicated Uniform Construction Code Fees Offset with Appropriations. (N.J.S. 40A:4-45.3h and N.J.A.C. 5:23-4.17): xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Uniform Construction Code Fees 08-160 Total Section C: Dedicated Uniform Construction Code Fees Offset with Aonronrlatlons 08-002 365,000.00 300,000.00 432,758.11 Sheet 6

CURRENT FUND - ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in Number 2015 2014 Cash in 2014 3. Miscellaneous Revenues - Section D: Special Items of Revenue Anticipated With Prior Written Consent of the Director of Local Government Services- Shared Municipal Service Agreements Offset With Appropriations: xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Mt. Lakes Shared Court 10-902 59,404.00 58,700.00 58,700.00 Morris Plains Animal Control 10-903 12,500.00 12,500.00 Total Section D: lnterlocal Municioal Service Aqreernents Offset With Appropriations 11-001 59,404.00 71,200.00 71,200.00 Sheet 7

CURRENT FUND M ANTICIPATED REVENUES M (Continued) - FCOA GENERAL REVENUES Account Anticipated Realized in 3. Miscellaneous Revenues - Section E: Special Items of General Revenue Anticipated Number 2015 2014 Cash in 2014 with Prior Written Consent of Director of Local Government Services - Additional Revenues Offset with Appropriations (N.J.S. 40A:4-45.3h}: xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Total Section E: Special Items of General Revenue Anticipated with Prior Written xxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Consent of Director of Local Government Services - Additional Revenues 08-003 Sheet 8

CURRENT FUND -ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in 3. Miscellaneous Revenues - Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Public and Number 2015 2014 Cash in 2014 Private Revenues Offset with Appropriations: xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Recycling Tonnage Grant 10-701 22,600.00 24,000.00 24,000.00 Drunk Driving Enforcement Fund 10-745 9,500.00 7,000.00 7,000.00 Clean Communities Program 10-770 18,000.00 26,000.00 26,000.00 Municipal Alliance on Alcoholism and Drug Abuse 10-703 13,642.00 20,923.00 20,923.00 Reserve Clean Communities Program 10-704 5,700.00 5,700.00 State of NJ Body Armor Grant Bullet Proof Vest Partnership 10-740 8,000.00 808.00 808.00 10-741 2,500.00 792.00 792.00 N.J. Div. of Highway Safety-Over the Limit 10-706 7,500.00 7,500.00 N.J. Div. of Highway Safety-Click or Ticket 10-708 4,000.00 4,000.00 Municipal Court Alcohol & Rehab Grant 10-707 3,500.00 3,500.00 Stream Cleaning Grant 10-709 231,000.00 231,000.00 NJ Hazard Mitigation Grant 10-710 100,000.00 100,000.00 US Department of Housing & Urban Development 10-711 67,000.00 67,000.00 Sustainable New Jersey Project Grant 10-712 10,000.00 Sheet 9

CURRENT FUND -ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in 3. Miscellaneous Revenues - Section G: Special Items of General Revenue Anticipated with Number 2015 2014 Cash in 2014 Prior Written Consent of Director of Local Government Services - Other Special Items: xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Reserve for Sale of Municipal Assets 08-116 29,999.74 29,999.74 Morris Hills High School SRO Services 08-117 69,882.00 53,446.00 53,446.00 Reserve to Pay Debt Service 08-118 61,300.00 97,350.00 97,350.00 FEMA Reimbursement Fund Reserve 08-119 109,582.00 109,582.00 109,582.00 Sheet 10

CURRENT FUND -ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in 3. Miscellaneous Revenues - Section G: Special Items of General Revenue Anticipated with Number 2015 2014 Cash in 2014 Prior Written Consent of Director of Local Government Services - Other Special Items (Continued): xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Total Section G: Special Items of General Revenue Anticipated with Prior Written xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Consent of Director of Local Government Services - Other Special Items 08-004 240,764.00 290,377.74 290,377.74 Sheet 10a

CURRENT FUND - ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in Number 2015 2014 Cash in 2014 Summary of Revenues xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx 1. Surplus Anticipated (Sheet 4, #1) 08-101 2,447,070.00 2,447,070.00 2,447,070.00 2. Surplus Anticipated with Prior Written consent of Director of Local Government Services (Sheet 4, #2) 08-102 3. Miscellaneous Revenues xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Total Section A: Local Revenues 08-001 2,321,700.00 2,341J700.00 2,522,931.24 Total Section B: State Aid Without Offsetting Appropriations 09-001 1,811,987.00 1,811,987.00 1,811,987.00 Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations 08-002 365,000.00 300,000.00 432,758.11 Special Items of General Revenue Anticipated with Prior Written Consent of Total Section D: Director of Local Government Services - lnterlocal Muni. Service Agreements 11-001 59,404.00 71,200.00 71,200.00 Special Items of General Revenue Anticipated with Prior Written Consent of Total Section E: Director of Local Government Services - Additional Revenues 08-003 Special Items of General Revenue Anticipated with Prior Written Consent of Total Section F: Director of Local Government Services - Public and Private Revenues 10-001 84,242.00 498,223.00 498,223.00 Special Items of General Revenue Anticipated with Prior Written Consent of Total Section G: Director of Local Government Services - Other Special Items 08-004 240,764.00 290,377.74 290,377.74 Total Miscellaneous Revenues 13-099 4,883,097.00 5,313,487.74 5,627,477.09 4. Receipts from Delinquent Taxes 15-499 510,000.00 460,000.00 659,019.58 5. Subtotal General Revenues (Items 1,2,3 and 4) 13-199 7,840,167.00 8,220,557.74 8, 733,566.67 6. Amount to be Raised by Taxes for Support of Municipal Budget: a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes 07-190 12,174,762.30 11,933,413.77 13,227,348.79 b) Addition to Local District School Tax 07-191 c) Minimum Library Tax 07-192 1,078,662.58 1,054,041.79 1,054,041.79 Total Amount to be Raised by Taxes for Support of Municipal Budget 07-199 13,253,424.88 12,987,455.56 14,281,390.58 7. Total General Revenues 13-299 21,093,591.88 21,208,013.30 23,014,957.25 Sheet 11

CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS I Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or (A) Operations - Within "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers GENERAL GOVERNMENT: Department of Administration: 20-100 Salaries & Wages 20-100-1 214,682.00 211,124.00 204,124.00. 201,681.38 2,442.62 Other Expenses 20-100-2 47,950.00 48,500.00 48,500.00 37,410.90 11,089.10 Human Resources (Personnel) 20-105 Salaries & Wages 20-105-1 12,712.00 19,783.00 19,783.00 19,402.17 380.83 Other Expense 20-105-2 27,500.00 28,000.00 23,000.00 22,289.41 710.59 Office of the Mayor. 20-110 Salaries & Wages 20-110-1 6,000.00 6,000.00 6,000.00 6,000.00 Other Expenses 20-110-2 39,200.00 39,500.00 28,500.00 23,729.42 4,770.58 Municipal Council and Township Clerk's Office 20-120 Salaries & Wages 20-120-1 167,785.00 173,172.00 173,172.00 158,873.33 14,298.67 Other Expenses 20-120-2 39,800.00 40,750.00 40,750.00 30,699.08 10,050.92 Financial Administration (Treasury) 20-130 Salaries & Wages 20-130-1 129,923.00 128,459.00 128,459.00 124,652.39 3,806.61 Other Expenses 20-130-2 16,100.00 16,100.00 16,100.00 13,661.92 2,438.08 Sheet 12

CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS I Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or {A) Operations - Within "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers GENERAL GOVERNMENT {Continued): Audit Services 20-135 Other Expenses 20-135-2 30,230.00 29,635.00 29,635.00 11,833.00 17,802.00 Revenue Administration (Tax Collection): 20-145 Salaries & Wages 20-145-1 77,900.00 76,387.00 76,387.00 76,164.79 222.21 Other Expenses 20-145-2 18,590.00 18,590.00 18,590.00 14,835.91 3,754.09 Tax Assessment Administration 20-150 Salaries & Wages 20-150-1 139,617.00 121,434.00 121,434.00 121,434.00 Other Expenses 20-150-2 43,050.00 43,050.00 41,050.00 40,015.41 1,034.59 Other Expenses - Tax Appeals 20-150-2 385,000.00 500,000.00 500,000.00 500,000.00 Legal Services 20-155 Other Expenses 20-155-2 159,500.00 159,500.00 159,500.00 134,167.52 25,332.48 Engineering Services 20-165 Salaries and Wages 20-165-1 48,964.00 49,013.00 49,013.00 47,830.00 1,183.00 Other Expenses 20-165-2 65,000.00 77,150.00 77,150.00 70,465.10 6,684.90 Sheet 13

CURRENT FUND~ APPROPRIATIONS 8. GENERAL APPROPRIATIONS I Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or (A) Operations - Within "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers GENERAL GOVERNMENT (Continued): Municipal Land Use Law (N.J.S.A. 40:550-1): Planning Board: 21-180 Salaries & Wages 21-180-1 19,444.00 18,722.00 18,722.00 16,963.02 1,758.98 Other Expenses 21-180-2 83,450.00 106,200.00 106,200.00 91,092.67 15,107.33 Zoning Board of Adjustment: 21-185 Salaries & Wages 21-185-1 55,548.00 52,452.00 52,452.00 51,585.67 866.33 Other Expenses 21-185-2 35,650.00 37,800.00 37,800.00 25,407.28 12,392.72 PUBLIC SAFETY: Municipal Court: 43-490 Salaries & Wages 43-490-1 203,218.00 200,031.00-202,031.00 201,612.03 418.97 Other Expenses 43-490-2 25,050.00 26,050.00 26,050.00 20,268.60 5,781.40 Public Defender: Other Expenses 43-495-2 15,000.00 9,500.00 9,500.00 8,772.76 727.24 Sheet 14

8. GENERAL APPROPRIATIONS I CURRENT FUND -APPROPRIATIONS Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or (A) Operations Within "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers PUBLIC SAFETY-Continued Police Department: 25-240 Salaries & Wages 25-240-1 4,083,254.00 4,011,401.00 4,041,401.00 4,035,021.52 6,379.48 Other Expenses 25-240-2 348,000.00 354,750.00 354,750.00 348,874.27 5,875.73 Police Dis patch/911 25-250 Salaries & Wages 25-250-1 360,334.00 360,413.00 355,413.00 351,088.94 4,324.06 Other Expenses 25-250-2 17,500.00 17,500.00 17,500.00 16,429.28 1,070.72 Office of Emergency Management 25-252 Salaries & Wages 25-252-1 3,167.00 3,106.00 3,106.00 3,106.00 Other Expenses 25-252-2 5,250.00 4,500.00 4,500.00 3,772.17 727.83 Aid to Volunteer Fire Companies 25-255 Salaries & Wages Fire Chief 25-255-1 3,000.00 3,000.00 3,000.00 3,000.00 Clerical 25-255-1 29,172.00 28,606.00 28,606.00 28,605.18 0.82 Other Expenses 25-255-2 126,000.00 124,000.00 124,000.00 122,349.93 1,650.07 Aid to Volunteer Ambulance Companies 25-260 Other Expenses 25-260-2 44,500.00 38,000.00 38,000.00 34,840.22 3,159.78 Sheet 15

CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS I Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or (A) Operations - Within "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers PUBLIC SAFETY (Cont'd}: Uniform Fire Safety Act 25-266 Salaries & Wages 25-266-1 57,326.00 56,338.00 56,338.00 53,650.30 2,687.70 Other Expenses 25-266-2 3,950.00 3,950.00 3,950.00 3,950.00 Municipal Prosecutor's Office 25-275 Salaries & Wages 25-275-1 32,720.00 32,720.00 32,720.00 32,719.96 0.04 Other Expenses 25-275-2 1,000.00 1,000.00 1,000.00 PUBLIC WORKS: Streets and Road Repairs and Maintenance: 26-290 Salaries & Wages 26-290-1 997,506.84 916,480.00 921,480.00 912,675.97 8,804.03 Other Expenses 26-290-1 128,300.00 125,300.00 125,300.00 110,972.51 14,327.49 Snow Removal 26-291 Salaries & Wages 26-291-1 119,100.00 117,000.00 148,000.00 116,419.75 31,580.25 Other Expenses 26-291-2 159,000.00 157,500.00 170,500.00 166,948.82 3,551.18 Maintenance of Off Street Parking Meters 26-292 Other Expenses 26-292-2 9,800.00 9,300.00 9,300.00 8,598.73 701.27 Sheet 15a

CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS I Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or (A) Operations - Within "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers PUBLIC WORKS-Continued Solid Waste Collection 26-305 Salaries & Wages 26-305-1 156,700.00 206,000.00 196,000.00 183,047.46 12,952.54 Other Expenses 26-305-2 721,000.00 716,950.00 716,950.00 625,966.78 90,983.22 Building and Grounds 26-310 Salaries & Wages 26-310-1 45,768.00 44,948.00 44,948.00 44,616.93 331.07 Other Expenses 26-310-2 167,350.00 164,850.00 164,850.00 154,571.00 10,279.00 Beautification Committee 26-292 Salaries & Wages 26-292-1 1,120.00 1,620.00 1,620.00 675.00 945.00 Other Expenses 26-292-2 10,880.00 10,880.00 10,880.00 10,879.00 1.00 Shade Tree 26-302 Other Expenses 26-302-2 33,500.00 37,500.00 27,500.00 18,635.00 8,865.00 HEAL TH AND HUMAN SERVICES Public Health Services (Board of Health) 27-330 Salaries & Wages 27-330-1 211,072.00 201,920.00 201,920.00 199,058.48 2,861.52 Other Expenses 27-330-2 52,980.00 52,580.00 52,580.00 51,034.91 1,545.09 Sheet 15b

CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS Do Not I Appropriated II Write in This for 2014 By Total for 2014 Paid or Expended 2014 (A) Operations - Within "CAPS" Space for 2015 for 2014 Emergency As Modified By Charged Reserved Appropriation All Transfers I HEAL TH AND HUMAN SERVICES (Cont'd) Animal Control Services 27-340 Salaries & Wages 27-340-1 24,013.00 10,536.00 10,536.00 9,411.36 1,124.64 Other Expenses 27-340-2 11,800.00 8,700.00 10,700.00 8,861.46 1,838.54 Welfare/Administration of Public Assistance 27-345 Salaries & Wages 27-345-1 22,286.00 21,853.00 21,853.00 20,954.94 898.06 Other Expenses 27-345-2 4,000.00 4,000.00 4,000.00 1,859.80 2,140.20 EnvironmentalCommission 27-350 Other Expenses 27-350-1 400.00 900.00 900.00 449.00 451.00 PARKS AND RECREATION FUNCTIONS Recreation Services and Programs 28-370 Salaries & Wages 28-370-1 110,595.00 116,813.00 101,813.00 90,094.02 11,718.98 other Expenses 28-370-2 33,800.00 35,800.00 43,800.00 40,215.47 3,584.53 Maintenance of Parks 28-375 Salaries & Wages 28-375-1 98,211.00 116,771.00 106,771.00 102,674.30 4,096.70 other Expenses 28-375-2 191,625.00 184,000.00 184,000.00 182,133.08 1,866.92 OTHER COMMON OPERATING FUNCTIONS Accumulated Leave Compensation 30-415 Salaries & Wages 30-415-1 75,000.00 75,000.00 75,000.00 58,488.46 16,511.54 Sheet15c

CURRENT FUND~ APPROPRIATIONS 8. GENERAL APPROPRIATIONS Do Not Appropriated I II Expended 2014 Write in This for 2014 By Total for 2014 Paid or {A) Operations - Within "CAPS" Space for 2015 for 2014 Emergency As Modified By Charged Reserved Appropriation Alf Transfers I OTHER COMMON OPERATING FUNCTIONS (Cont'd) Senior Citizens' Commission 30-419 Salaries & Wages 30-419-1 90,003.00 87,735.00 87,735.00 87,320.89 414.11 Other Expenses 30-419-2 19,050.00 21,050.00 21,050.00 19,063.86 1,986.14 Celebration of Public Events 30-420 Other Expenses 30-420-2 17,500.00 20,000.00 20,000.00 11,744.51 8,255.49 Community Television 30-422 Other Expenses 30-422-2 2,750.00 2,750.00 2,750.00 1,628.80 1,121.20 Sustainable Energy Other Expenses 30-423-2 1,500.00 2,000.00 2,000.00 1,166.38 833.62 UTILITY EXPENSES AND BULK PURCHASES Electricity 31-430 200,000.00 206,500.00 206,500.00 151,369.33 55,130.67 Street Lighting 34-435 170,000.00 170,000.00 162,000.00 131,754.38 30,245.62 Telephone 31-440 93,000.00 93,000.00 93,000.00 76,624.02 16,375.98 Water 34-445 8,000.00 8,000.00 8,000.00 6,530.66 1,469.34 Gas {Natural) 31-446 70,500.00 70,500.00 70,500.00 57,961.32 12,538.68 Sewerage processing and disposal 31-455 3,600.00 3,600.00 3,600.00 1,587.59 2,012.41 Gasoline 31-460 240,000.00 255,000.00 245,000.00 209,693.54 35,306.46 Solid Waste Disposal Costs 32-465 670,000.00 670,000.00 670,000.00 544,778.14 125,221.86 Storm Water Mgmt Match Expenses 41-752 2,500.00 2,500.00 2,500.00 2,500.00 Sheet 15d

CURRENT FUND~ APPROPRIATIONS 8. GENERAL APPROPRIATIONS I Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or (A) Operations - Within "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Uniform Construction Code- xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Appropriation Offset by Dedicated Revenues (N.J.A.C. 5:23-4.17) xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx State Uniform Construction Code: Uniform Construction Code Enforcement Functions 22-195 Salaries & Wages 22-195-1 280,716.00 266,665.00 266,665.00 264,045.53 2,619.47 Other Expenses 22-195-2 30,900.00 29,700.00 29,700.00 20,858.77 8,841.23 INSURANCE General Liability 23-210-2 244,000.00 233,000.00 233,000.00 116,859.17 116,140.83 Worker~ Compensation 23-215-2 162,000.00 160,000.00 160,000.00 152,400.00 7,600.00 Employee Group Health 23-220-2 944,339.00 913,490.00 913,490.00 898,860.77 14,629.23 Employee Group Health Waiver 23-221-2 61,400.00 53,410.00 53,410.00 53,410.00 Unemployment Insurance 23-225-2 5,000.00 Sheet 16

CURRENT FUND N APPROPRIATIONS 8. GENERAL APPROPRIATIONS I Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or (A) Operations Within "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Total Operations (Item 8(A)) within "CAPS" 34-199 13,923,600.84 13,882,287.00 13,880,287.00 13,037,655.42 842,631.58 B. Contingent 35-470 50.00 100.00 xxxxxxxxxxxx 100.00 100.00 Total Operations Including Contingent within "CAPS" 34-201 13,923,650.84 13,882,387.00 13,880,387.00 13,037,655.42 842,731.58 Detail: Salaries & Wages 34-201-1 7,876,856.84 7,735,502.00 7,756,502.00 7,622,873.77 133,628.23 Other Expenses (Including Contingent) 34-201-2 6,046,794.00 6, 146,885.00 6, 123,885.00 5,414,781.65 709,103.35 Sheet17

8. GENERAL APPROPRIATIONS I CURRENT FUND M APPROPRIATIONS Appropriated II Expended 2014 I (E) Deferred Charges and Statutory Expenditures~ FCOA for 2014 By Total for 2014 Paid or Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx (1) DEFERRED CHARGES xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Emergency Authorizations 46-870 xxxxxxxxx xxxxxxxxx Prior Year Bills 46-871 1,753.50 xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Sheet 18 xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx

8. GENERAL APPROPRIATIONS I CURRENT FUND -APPROPRIATIONS Appropriated II Expended 2014 I ' (E) Deferred Charges and Statutory Expenditures- FCOA for 2014 By Total for 2014 Paid or Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx (2) STATUTORY EXPENDITURES: Contribution to: Public Employees' Retirement System 36-471 367,219.00 365,429.00 365,429.00 313,484.95 51,944.05 Social Security (O.A.S.I) 36-472 504,000.00 499,000.00 499,000.00 383,586.23 115,413.77 Consolidated Police and Firemen's Pension Fund 36-474 Police and Firemen's Retirement System of N.J. 36-475 807,725.00 863,456.25 863,456.25 809,719.25 53,737.00 Public Employees' DCRP System 36-476 14,000.00 10,000.00 12,000.00 11,116.94 883.06 Total Deferred Charges and Statutory Expenditures - Municipal Within "CAPS" 34-209 1,694,697.50 1,737,885.25 1, 739,885.25 1,517,907.37 221,977.88 G) Cash Deficit of Preceding Year 46-855 (H-1) Total General Appropriations for Municipal Purposes Within "CAPS" 34-299 15,618,348.34 15,620,272.25 15,620,272.25 14,555,562.79 1,064, 709.46 Sheet 19

CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2014 FCOA for 2014 By Total for 2014 Paid or (A) Operations - Excluded from "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Aid to Library (N.J.S.A. 40:54-35): Other Expenses 29-390-2 1,078,662.58 1,054,041. 79 1,054,041.79 1,054,041.79 Insurance (P.L 2007. c. 62): Employee Group Health 22-220-2 49,328.00 Sheet 20

CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2014 FCOA for 2014 By Total for 2014 Paid or (A) Operations - Excluded from "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Uniform Construction Code xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Appropriation Offset by Increased Fee Revenues (N.J.A.C. 5:23-4.17) xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Total Uniform Construction Code Appropriations 22-999 Sheet 21

CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2014 (A) Operations - Excluded from "CAPS" FCOA Account Number I for 2015 for 2014 for 2014 By Emergency Appropriation Total for 2014 As Modified By All Transfers Paid or Charged Reserved Shared Municipal Service Agreements xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Shared Services Morris Plains Animal Control Services 42-253 12,500.00 12,500.00 12,444.05 55.95 Total Shared Municipal Service Agreements 42-999 Sheet 22 12,500.00 12,500.00 12,444.05 55.95

CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Aoorooriated Expended 2014 FCOA for 2014 By Total for 2014 Paid or (A) Operations - Excluded from "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Additional Appropriations Offset by Revenues (N.J.S. 40A:4-43.3h) x:xxxxx xxxxxxxxx xxxxxxxx:x xxxxx:x:xxx xxxxxxxxx xxxxxxxxx XXXKXX:XXX Total Additional Appropriations Offset by Revenues (N.J.S. 40A:4-43.3h) 34-303 Sheet 23

CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated I Expended 2014 ) FCOA for 2014 By Total for 2014 Paid or (A) Operations - Excluded from "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Public and Private Programs Offset by Revenues Reserve for Drunk Driving Enforcement 41-745 9,500.00 7,000.00 7,000.00 7,000.00 Clean Communities Program-Board of Health 41-770 18,000.00 26,000.00 26,000.00 26,000.00 Recycling Tonnage Grant 41-701 22,600.00 24,000.00 24,000.00 24,000.00 Body Armor Grant-State 41-740 8,000.00 808.00 808.00 808.00 Bulletproof Vest Partnership 41-741 2,500.00 792.00 792.00 792.00 Municipal Alcohol Education & Rehab Grant 41-707 3,500.00 3,500.00 3,500.00 Reserve Clean Communities Program-Board of Health 41-704 5,700.00 5,700.00 5,700.00 Stream Cleaning Grant 41-709 231,000.00 231,000.00 231,000.00 NJ Hazard Mitigation Grant 41-710 100,000.00 100,000.00 100,000.00 Sheet24

8. GENERAL APPROPRIATIONS Appropriated I Expended 2014 I FCOA for 2014 By Total for 2014 Paid or (A) Operations-Excluded from "CAPS"(continued) Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Public and Private Programs Offset by Revenues (continued) xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Municipal Alliance Grant 41-703 13,642.00 20,923.00 20,923.00 20,923.00 Municipal Alliance Grant Match 41-899 3,410.50 5,230.75 5,230.75 5,230.75 Over the Limit 41-706 7,500.00 7,500.00 7,500.00 Click-it or-ticket 41-708 4,000.00 4,000.00 4,000.00 US Deptatment of Housing & Urban Development 41-711 67,000.00 67,000.00 67,000.00 Sustainable New Jersey Project Grant Match 41-899 3,500.00 Sustainable New Jersey Project Grant 41-712 10,000.00 NACCHO GRANT 41-775 CURRENT FUND -APPROPRIATIONS Total Public and Private Programs Offset by Revenues 40-999 91,152.50 503,453.75 503,453.75 503,453.75 Total Operations - Excluded from "CAPS" 34-305 1,219, 143.08 1,569,995.54 1,569,995.54 1,569,939.59 55.95 Detail: Salaries & Wages 34-305-1 Other Expenses 34-305-2 1,219, 143.08 1,569,995.54 1,569,995.54 1,569,939.59 55.95 Sheet 25

8. Appropriated Expended 2014 FCOA for 2014 By Total for 2014 Paid or (C) Capital Improvements - Excluded from "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Down Payments on Improvements 44-902 Capital Improvement Fund 44-901 205,000.00 200,000.00 xxxxxxxxxxx 200,000.00 200,000.00 Street Signs 44-903 CURRENT FUND -APPROPRIATIONS Sheet 26

CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated. Expended 2014 FCOA for 2014 By Total for 2014 Paid or (C) Capital Improvements - Excluded from "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Public and Private Programs Offset by Revenues: xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Total Capital Improvements Excluded from "CAPS" 44-999 205,000.00 200,000.00 200,000.00 200,000.00 Sheet 26a

CURRENT FUND - APPROPRIATIONS GENERAL APPROPRIATIONS Appropriated Expended 2014 FCOA for 2014 By Total for 2014 Paid or (D) Municipal Debt Service - Excluded from "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Payment of Bond Principal 45-920 325,000.00 315,000.00 315,000.00 315,000.00 Payment of Bond Anticipation Notes and Capital Notes 45-925 321,000.00 221,000.00 221,000.00 221,000.00 Interest on Bonds 45-930 52,670.00 59,070.00 59,070.00 59,070.00 Interest on Notes 45-935 80,045.16 67;363.75 67,363.75 66,216.86 Green Trust Loan Program: xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Principal on Lease 45-936 783,083.40 756,540.00 756,540.00 756,538.20 Interest on Lease 45-937 348,273.04 373,998.00 373,998.00 373,995.32 Total Municipal Debt Service-Excluded from "CAPS" 45-999 1,910,071.60 1,792,971.75 1,792,971.75 1,791,820.38 0.00 Sheet27

8. GENERAL APPROPRIATIONS CURRENT FUND -APPROPRIATIONS Appropriated Expended 2014 (E) Deferred Charges - Municipal - FCOA for 2014 By Total for 2014 Paid or Excluded from "CAPS" Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers (1) DEFERRED CHARGES: xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Emergency Authorizations 46-870 xxxxxxxxxx xxxxxxxxxx Special Emergency Authorizations- 5 Years (N.J.S.A.40A:4-55) 46-875 96,500.00 xxxxxxxxxx xxxxxxxxxx Special Emergency Authorizations- 3 Years (N.J.S.A.40A:4-55.1 & 40A:4-55.13) 46-871 xxxxxxxxxx xxxxxxxxxx Deferred Charges to Future Taxation -Llnfunded: 46-873 xxxxxxxxxx xxxxxxxxxx Ordinance 04-00 and 19-03 46-873 xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Sheet 28 xxxxxxxxxx xxxxxxxxxx Total Deferred Charges - Municipal - Excluded from "CAPS" 46-999 96,500.00 xxxxxxxxxx xxxxxxxxxx (F) Judgements (N.J.S.A. 40A:4-45.3cc) 37-480 xxxxxxxxxx xxxxxxxxxx (N) Transferred to Board of Education for Use of Local Schools (N.J.S.A.40:48-17.1 & 17.3) 29-405 xxxxxxxxxx xxxxxxxxxx {UJ With Prior Consent ot Local Fmance ~oaro: Cash Deficit of Preceding Year 46-885 xxxxxxxxxx xxxxxxxxxx (H-2) Total General Appropriations for Municipal Purposes Excluded from "CAPS" 34-309 3,430,714.68 3,562,967.29 3,562,967.29 3,561,759.97 55.95 xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx

8. GENERAL APPROPRIATIONS Appropriated Expended 2014 FCOA for 2014 By Total for 2014 Paid or Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers r-or Local urstnct ~c11001... urposes- Excluded from "CAPS" xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx (I) Type 1 District School Debt Service xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Payment of Bond Principal 48-920 Payment of Bond Anticipation Notes 48 925 Interest on Bonds 48-930 Interest on Notes 48-935 Total of Type 1 District School Debt Service -Excluded from "CAPS" 48-999 (J) Deferred Charges and Statutory Expenditures- Local School - Excluded from "CAPS" xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Emergency Authorizations - Schools 29-406 xxxxxxxxxx xxxxxxxxxx Capital Project for Land, Building or Equipment N.J.S. 18A:22-20 29 407 Total of Deferred Charges and Statutory Expenditures-Local School-Excluded from "CAPS" 29-409 (K) Total Municipal Appropriations for Local District School Purposes {Items(!) and (J)}-Excluded from "CAPS" 29-410 CURRENT FUND ~APPROPRIATIONS (0) Total General Appropriations - Excluded from "CAPS" 34-399 3,430,714.68 3,562,967.29 3,562,967.29 3,561,759.97 55.95 (L) Subtotal General Appropriations {Items (H-1) and (O)} 34-400 19,049,063.02 19, 183,239.54 19, 183,239.54 18,117,322.76 1,064,765.41 (M) Reserve for Uncollected Taxes 50-899 2,044,528.86 2,024,773.7~ -- xxxxxxxxxx 2,024,773.76 2,024, 773. 76 I XXXXXXXXXX 9. Total General Appropriations 34-499 21,093,591.88 21,208,013.30 21,208,013.30 20, - 1,064,765.41 Sheet 29

CURRENT FUND -APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2014 Summary of Appropriations FCOA for 2014 By Total for 2014 Paid or Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers (H-1) Total General Appropriation for Municipal Purposes within "CAPS" 34-299 15,618,348.34 15,620,272.25 15,620,272.25 14,555,562.79 1,064,709.46 xxxxx (A) Operations - Excluded from "CAPS" xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx other Operations 34-300 1,127,990.58 1,054,041.79 1,054,041.79 1,054,041.79 Uniform Construction Code 22-999 lnterlocal Municipal Service Agreements 42-999 12,500.00 12,500.00 12,444.05 55.95 Additional Appropriations Offset by Revs. 34-303 Public & Private Progs Offset by Revs. 40-999 91,152.50 503,453.75 503,453.75 503,453.75 Total Operations - Excluded from "CAPS" 34-305 1,219,143.08 1,569,995.54 1,569,995.54 1,569,939.59 55.95 (C) Capital Improvements 44-999 205,000.00 200,000.00 200,000.00 200,000.00 (D) Municipal Debt Service 45-999 1,910,071.60 1,792,971.75 1,792,971.75 1,791,820.38 (E) Total Deferred Charges - Excluded From "CAPS" 46-999 96,500.00 (F) Judgements 37-480 (G) Cash Deficit - With Prior Consent of LFB 46-885 (K) Local School District Purposes 29-410 (N) Transferred to Board of Education 29-405 (M) Reserve for Uncollected Taxes 50-899 2,044,528.86 2,024,773.76 2,024, 773. 76 2,024,773.76 Total General Appropriations 34-499 21,093,591.88 21,208,013.30 21,208,013.30 20, 142,096.52 1,064,765.41 Sheet30

DEDICATED WATER UTILITY BUDGET FCOA Anticipated 10. DEDICATED REVENUES FROM WATER UTILITY Account Realized in Number for 2015 for 2014 Cash in 2014 Operating Surplus Anticipated 08-501 350,000.00 900,000.00 900,000.00 Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services 08-502 Total Operating Surplus Anticipated 08-500 350,000.00 900,000.00 900,000.00 Rents 08-503 2,547,935.00 2,513,250.00 3,025,607.39 Fire Hydrant Service 08-504 Miscellaneous 08-505 40,000.00 40,000.00 55,121.72 Note: Use pages 31,32 and 33 for 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 xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx Rents - Rate Increase 08-503 Deficit (General Budget} 08-549 Total Water Utility Revenues 08-599 2,937,935.00 3,453,250.00 3,980,729.11 Sheet 31

DEDICATED WATER UTILITY BUDGET - (Continued) Note: Use Shoot 32 for Water Utility only. 11. APPROPRIATIONS FOR WATER UTILITY I II Appropriated II Expended 2014 I FCOA for 2014 By Total for 2014 Paid or Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Operating: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Salaries & Wages 55-501 855,646.00 825,911.00 825,911.00 806,136.58 19,774.42 Other Expenses 55-502 673,960.00 667,660.00 667,660.00 626,775.99 40,884.01 Group Insurance for Employees 55-502 430,300.00 395,300.00 395,300.00 370,891.06 24,408.94 Morris County MUA- Purchase of Water 55-502 365,000.00 360,000.00 360,000.00 333,296.84 26,703.16 Capital Improvements: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Down Payments on Improvements 55-510 Capital Improvement Fund 55-511 100,000.00 100,000.00 xxxxxxxxxxx 100,000.00 100,000.00 Capital Outlay 55-512 237,000.00 237,000.00 237,000.00 78,034.32 158,965.68 Debt Service: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Payment of Bond Principal 55-520 xxxxxxxxxxxx Payment of Bond Anticipation Notes and Capital Notes 55-521 xxxxxxxxxxxx Interest on Bonds 55-522 xxxxxxxxxxxx Interest on Notes 55-523 xxxxxxxxxxxx Morris County MCIA Loan Principal & Interest 55-524 73,622.00 73,569.00 73,569.00 73,010.26 xxxxxxxxxxxx Sheet 32

11. APPROPRIATIONS FOR WATER UTILITY DEDICATED WATER UTILITY BUDGET - (Continued) I IJ Appropriated II Expended 2014 I for 2014 By Total for 2014 Paid or FCOA [;][:;] Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Deferred Charges and Statutory Expenditures: xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx DEFERRED CHARGES: xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Emergency Authorizations 55-530 xxxxxxxxxx xxxxxxxxxxx Deferred to Future Revenue-Ord.# 6-09 & 9-11 55-531 7,000.00 600,000.00 xxxxxxxxxx 600,000.00 600,000.00 xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Note: Use Sh eel 33 for Water Utility only. xxxxxxxxxxx xxxxxxxxxxx STATUTORY EXPENDITURES: xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Contribution To: Public Employees' Retirement System 55-540 122,407.00 121,810.00 121,810.00 121,810.00 Social Security System (O.A.S.l.) 55-541 68,000.00 67,000.00 67,000.00 58,037.96 8,962.04 Unemployment Compensation Insurance (N.J.S.A. 43:21-3 et. Seq.) 55-542 5,000.00 5,000.00 5,000.00 5,000.00 Judgements 55-531 Deficit in Operations in Prior Years 55-532 xxxxxxxxxx xxxxxxxxxxx Surplus (General Budget) 55-545 xxxxxxxxxx xxxxxxxxxxx Total Water Utility Appropriations 55-599 2,937,935.00 3,453,250.00 3,453,250.00 3,172,993.01 279,698.25 Sheet 33

DEDICATED SEWER UTILITY BUDGET 12. DEDICATED REVENUES FROM FCOA Anticipated SEWER Account Realized in Number for 2015 for 2014 Cash in 2014 Operating Surplus Anticipated 08-501 500,000.00 485,715.50 485,715.50 Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services 08-502 Total Operating Surplus Anticipated 08-500 500,000.00 485,715.50 485,715.50 Sewer Service Charges-Fees 08-703 2,585,264.00 2,500,000.00 2,737,404.80 Sewer Capacity Charges-Fees 08-705 10,000.00 10,000.00 27,540.00 Use a separate set of sheets for each separate utility. I Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Sewer Assessment Surplus 08-740 102,000.00 109,000.00 109,000.00 Total Sewer Utility Revenues 08-599 3, 197,264.00 3,104,715.50 3,359,660.30 Sheet 34

DEDICATED ~~~~~~~~~- SEWER UTILITY BUDGET - (Continued) 13. APPROPRIATIONS FOR I II Appropriated II Expended 2014 I SEWER FCOA for 2014 By Total for 2014 Paid or Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Operating: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Salaries & Wages 55-501 707,660.00 690,000.00 668,000.00 645,176.66 22,823.34 Other Expenses 55-502 488,600.00 488,600.00 488,600.00 392,783.79 95,816.21 Group Insurance for Employees 55-503 430,300.00 395,300.00 395,300.00 370,891.06 24,408.94 RVRSA/ Parsippany Contribution (R.S.40:14A-Contri) 55-504 832,000.00 814,000.00 836,000.00 763,067.03 72,932.97 Capital Improvements: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Down Payments on Improvements 55-510 Capital Improvement Fund 55-511 125,000.00 75,000.00 xxxxxxxxxxx 75,000.00 75,000.00 Capital Outlay 55-512 50,000.00 70,000.00 70,000.00 41,527.82 28,472.18 Debt Service: xxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Payment of Bond Principal 55-520 xxxxxxxxxxxx Payment of Bond Anticipation Notes and Capital Notes 55-521 200,000.00 200,000.00 200,000.00 200,000.00 xxxxxxxxxxxx Interest on Bonds 55-522 xxxxxxxxxxxx Payment on Lease Principal 55-523 50,959.00 49,231.00 49,231.00 49,230.90 Interest on Lease 55-524 22,664.00 24,338.00 24,338.00 23,779.39 xxxxxxxxxxxx NJEIF Trust Loan - Interest 55-527 101,838.00 109,087.50 109,087.50 106,683.97 Principal & Interest 55-526 Interest on Notes 55-525 4,836.00 7,349.00 7,349.00 6,888.90 Sheet 35 xxxxxxxxxxxx

DEDICATED Appropriated I Expended 2014 I 13. APPROPRIATIONS FOR SEWER FCOA for 2014 By Total for 2014 Paid or Account for 2015 for 2014 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Deferred Charges and Statutory Expenditures: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx DEFERRED CHARGES: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Emergency Authorizations 55-530 Unfunded Improvement Authorizations-Ordinances 55-729 SEWER ~~~~~~~~~- UTILITY BUDGET - (Continued) STATUTORY EXPENDITURES: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Contribution To: Public Employees' Retirement System 55-540 122,407.00 121,810.00 121,810.00 121,810.00 Social Security System (O.A.S.I.) 55-541 56,000.00 55,000.00 55,000.00 46,855.60 8,144.40 Unemployment Compensation Insurance (N.J.S.A.43:21-3 et. seq.) 55-542 5,000.00 5,000.00 5,000.00 5,000.00 Judgments 55-531 Deficits in Operations in Prior Years 55-532 xxxxxxxxxxx xxxxxxxxxxxx Surplus (General Budget) 55-545 xxxxxxxxxxx xxxxxxxxxxxx Total Sewer Utility Appropriations 55-599 3, 197,264.00 3,104,715.50 3,104,715.50 2,848,695.12 252,598.04 Sheet 36

DEDICATED ASSESSMENT BUDGET FCOA I Anticipated Realized in 14. DEDICATED REVENUES FROM Account : 2015 II 2014 Cash in 2014 Assessment Cash 51-101 I Deficit (General Budget) 51-885 Total Assessment Revenues 51-899 Appropriated Expended 2014 15. APPROPRIATIONS FOR ASSESSMENT DEBT 2015 2014 Paid or Charged Payment of Bond Principal 51-920 Payment of Bond Anticipation Notes 51-925 Total Assessment Appropriations 51-999 DEDICATED WATER UTILITY ASSESSMENT. BUDGET FCOA Anticipated Realized in 14. DEDICATED REVENUES FROM Account 2015 2014 Cash in 2014 Assessment Cash 52-101 Deficit Water Utility Budget 52-885 Total Water Utility Assessment Revenues 52-899 Appropriated Expended 2014 15. APPROPRIATIONS FOR ASSESSMENT DEBT 2015 2014 Paid or Charged Payment of Bond Principal 52-920 Payment of Bond Anticipation Notes 52-925 Total Water Utility Assessment Appropriations 52-999 Sheet37

SEWER UTILITY FCOA Anticipated Realized in 14. DEDICATED REVENUES FROM Account 2015 2014 Cash in 2014 Assessment Cash 53-101 318,621.89 306,869.97 306,869.97 Deficit ( 53-885 Total 53-899 318,621.89 306,869.97 306,869.97 Appropriated Expended 2014 15. APPROPRIATIONS FOR ASSESSMENT DEBT 2015 2014 Paid or Charged Payment of Bond Principal 53-920 318,621.89 306,869.97 303,145.00 Payment of Bond Interest 53-925 Total 53-999 318,621.89 306,869.97 303,145.00 Dedication by Rider - (N.J.S.A. 40A:4-39) "The dedicated revenues anticipated during the year 2011 from Animal Control, State or Federal Aid for Maintenance of Libraries, Bequest, Escheat; Federal Grant; Construction Code Fees Due Hackensack Meadowlands Development Commission; Outside Employment of Off-Duty 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 Housing and Community Development Act, Denville Clock Tower, Snow Removal Trust, Open Space, Recreation, Farmland and Historic Preservation Trust, Developer's Escrow, Parking Offenses Adjudication Act, For the Needy Donations, Accumulated Absences, Junior Police Academy, Recreation Trust, Hurricane Katrina Relief Donations, Animal Control Fund, Municipal Alliance on Alcohol & Drug Abuse are hereby anticipated as revenue and are hereby appropriated for the purposes to which said revenue is dedicated by statute or other legal requirement." (lnserl additional, appropriate titles in space above when applicable, if resolution for rider has been approved by the Director) Sheet 38

CURRENT FUND BALANCE SHEET December 31, 2014 Cash and Investments 1110100 8,905,757.83 Due from State of N.J.( c.20 P. L. 1971) 1111000 13,062.59 State Road Aid Allotments Receivable 1110200 Receivables with Offsetting Reserves: xxxxxxxx xxxxxxxx Taxes Receivable 1110300 692,724.83 Tax Title Liens Receivable 1110400 892,252.20 Property Acquired by Tax Title Lien Liquidation 1110500 546,132.00 Other Receivables 1110600 196,736.84 Deferred Charges Required to be in 2015 Budget 1110700 Deferred Charges Required to be in Budget Subsequent to 2015 1110800 Total Assets 1110900 11,246,666.29 LIABILITIES, RESERVES, AND SURPLUS APPENDIX TO BUDGET STATEMENT COMPARATIVE STATEMENT OF CURRENT FUND OPERATIONS AND CHANGE IN CURRENT SURPLUS l II YEAR 2014 II YEAR 2013 I Surplus Balance, January 1st 2310100 4,240,868.23 4,212,011.42 CURRENT REVENUES ON A CASH BASIS: Current Taxes *(Percentage collected: 2014 98.71% 2013 98.56%) 2310200 67,157,787.60 66, 133,008.53 Delinquent Taxes 2310300 659,019.58 855,267.95 Other Revenues and Additions to Income 2310400 6, 719,854.18 6,511,825.40 Total Funds 2310500 78, 777,529.59 77,712,113.30 EXPENDITURES AND TAX REQUIREMENTS: Municipal Appropriations 2310600 19,182,088.17 18,153,074.37 School Taxes (Including Local and Regional) 2310700 46,27 4,408.00 45,666,064.00 County Taxes (Including Added Tax Amounts) 2310800 7,959,232.21 8, 171,800.61 Special District Taxes 2310900 667,530.57 681,060.22 Other Expenditures and Deductions from Income 2311000 700,161.98 799,245.87 Total Expenditures and Tax Requirements 2311100 74,783,420.93 73,471,245.07 Cash Liabilities 2110100 4,924,711.76 Reserves for Receivables 2110200 2,327,845.87 Surplus 2110300 3,994,108.66 Total Liabilities, Reserves and Surplus 11,246,666.29 School Tax Levy Unpaid 2220100 Less: School Tax Deferred 2220200 *Balance Included in Above "Cash Liabilities" 2220300 (Important: This appendix must be Included in advertisement of budget) Less: Expenditures to be Raised by Future Taxes 2311200 Total Adjusted Expenditures and Tax Requirements 2311300 74, 783,420.93 73,471,245.07 Surplus Balance ~ December 31st 2311400 3,994, 108.66 4,240,868.23 Nearest even percentage may be used Proposed Use of Current Fund Surplus in 2015 Budget Surplus Balance December 31, 2014 2311500 3,994, 108.66 Current Surplus Anticipated in 2015 Budget 2311600 2,447,070.00 Surplus Balance Remaining 2311700 1,547,038.66 Sheet 39