(MUST ACCOMPANY 2013 BUDGET) - PDF Free Download

(MUST ACCOMPANY 2013 BUDGET) MUNICIPALITY: Township of Denville COUNTY: Morris Thomas Andes Mayor's Name 12131/2015 Term Expires Governing Body Members Name Term Expires Douglas Gable 12131/13 Municipal Officials Donna Costello Municipal Clerk Anne Marie Hopler Tax Collector Michael J. Guarino Chief Financial Officer 1/811980 Date of Orig. Appt. 308 Cert. No. T1267 Cert. No. N 0600 Cert. No. Gene Fitzpatrick 12131113 Christopher Golinski 12131113 Donald Kuser 12131/13 Deborah A. Smith 12131115 Stephanie Lyden 12131/15 Kevin Scollans 12131/15 Raymond Sarine IIi Registered Municipal Accountant 383 Lic. No. John P. Jansen MUnicipal Attorney Official Mailing Address of Municipality Please attach this to your 2013 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 Onlv Municode: Public Hearing:

2013 MUNICIPAL BUDGET Municipal Budget of the Township of _-'-_--=D::..e:..:n.:..:vc:.:i~le, County of.-:;m;.:,;o:.:.r:..:.ris"-- for the Fiscal Year 2013 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 Goveming Body on the 19th day of March,2013 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 19 day of March,2013 -J?:7/},7):;:-A z1j;;}tli:; Donna Costello ----==:.::.cl...::..erk=c-:---.!.. ~ 1 SI. Mary's Place Address Denville, NJ 07834 Address 973-625-8300 X 232 Phone Number < f-:: i fw(- C/e-rr< 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 re(enues equals the total of appropriations. B~He. 12/t9W 19 Ray,: n ~rl(bfnisivoccia & Company, LLP Registered Municipal Accountant Mount Arlington, NJ 07856 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. day of March,2013.. Certified, / 5.~tDJi/. 19 day of ---'M:.:.a:;;r.;;;ch"--, 2013 200 ValleYA~;::~ Suite 300,1ftf;'''t',tZ/~--... --.. 973-328-1825 / Mic e~. 6uarino Address Phone Number ;n(ef Financial Officer DO NOT USE THESE SPACES CERTIFICATION OF ADOPTED BUDGET (Do not advertise (his Certificaiion form) CERTIFICATION OF APPROVED BUDGET It Is hereby certified that the amount to be raised by taxation for local purposes has been compared with the 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 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. STATE OF NEW JERSEY Department of Community Affairs Director of the Division of Local Government Services Dated:,2013 By: Sheet 1 Dated:,2013 By:

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

Section 1. R -! '3-76 Municipal Budget of the T_o_w_n_s_h_ip'-- of D_e_n_vi_lI_e, County of M_o_rr_is for the Fiscal Year 2013 Be it Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the year 2013; Be it Further Resolved, that said Budget be published in the Citizen of Morris County in the issue of A~p_r_il 1_0,2013 The Governing Body of the Township of.c:d""e""n-=-vi:.:..:li-=-e does hereby approve the following as the Budget for the year 2013. RECORDED VOTE (Insert last name) Ayes Gj:-a: b 1: I $'m;-i- h L...yd-l!.Vl Ci., (,'nski Sc:.., /lcl:.-vl.:y F,f'%- pov+rh... K. Notice is hereby given that the Budget and the Tax Resolution was approved by the Abstained Nays Absent f-lv S r Governing Body of the Township of Denville,County of Morris,on M_a_rc_h 1_9, 2013 A Hearing on the Budget and Tax Resolution will be held at Municipal Building, on A--'p_r_il_3_0, 2013 at 7:30 o'clock (P.M.) at which time and place objections to said Budget and Tax Resolution for the year 2013 ~p~9 ~~[!ip~~1n may be presented by taxpayers or other interested persons. Sheet 2

SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET YEAR 2013 General Appropriations For: (Reference to Item and sheet number should be omitted in advertised budget) XXXXlOOOOOOOOQ{ 1. Appropriations within "CAPS" XXXXlOOOOOOOOQ{ Ja) Municipal Purposes {(Item H-1, Sheet 19) (N.J.S.A. 40A:4-45.2)} 14,941,549.00 2. Appropriations excluded from "CAPS" XXXXlOOOOOOOOQ{ (a) Municipal Purposes {(Item H-2, Sheet 28) (N.J.S.A. 40A:4-45.3 as amended)} 3,197,013.07 (b) Local District School Purposes in Municipal Budget (Item K, Sheet 29) Total General Appropriations excluded from "CAPS" (Item 0, Sheet 29) 3,197,013.07 3. Reserve for Uncollected Taxes (Item M, Sheet 29)- Based on Estimated 97.00% Percent of Tax Collections 2,000,830.95 Building Aid Allowance 2013 - $ 4. Total General Appropriations (Item 9, Sheet 29) for Schools-State Aid 2012 - $ 20,139,393.02 5. Less: Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 7,671,028.00 6. Difference: Amount to be Raised by Taxes for Support of Municipal Budget (as follows) XXXXlOOOOOOOOQ{ (a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes (Item 6(a), Sheet 11) 11,385,513.95 (b) Addition to Local District School Tax (Item 6(b), Sheet 11) (c) Minimum Library Tax 1,082,851.07 Sheet 3

EXPLANATORY STATEMENT - (Continued) SUMMARY OF 2012 APPROPRIATIONS EXPENDED AND CANCELLED Budget Appropriations - Adopted Budget Budget Appropriations Added by N.J.S.A. 40A:4-87 Emergency Appropriations Total Appropriations Expenditures: Paid or Charged (Including Reserve for Uncollected Taxes) General Water Sewer Budget Utility Utility Utility 19,928,080.68 2,903,237.00 3,325,219.00 9,400.00 19,937,480.68 2,903,237.00 3,325,219.00 18,980,682.40 2,474,312.58 3,068,987.23 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; Reserved Unexpended Balances Cancelled Total Expenditures and Unexpended Balances Cancelled Overexpenditures See Budget Appropriation Items so marked to the right of column "Expended 2012 Reserved" 955,005.62 428,615.12 242,582.61 1,792.66 309.30 13,649.16 19,937,480.68 2,903,237.00 3,325,219.00 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 As of the date of introduction of this budget, the Local and Regional School and County rate as compared to the rate of 2012. Tax Rates have not been determined. Therefore, the 2013 Tax Rate and levies are subject to rate revision when final certification is made by the County Board of Taxation. Also included is an analysis of the municipality's "CAP", as required by State Statute, which allows a 2.0% increase or 3.5% COLA adjustment, if passed by Ordinance, over 2013 (Estimate) 2012 (Actual) the previous year's budget with certain allowable adjustments. Tax Tax Amount Rate Amount Rate The budget is presented in such a way that you may easily distinguish the prior year's County 8,458,940.12 0.372 8,220,544.33 0.363 budget and actual expenditures to this year's budget. Local School 26,660,384.28 1.172 26,010,131.00 1.143 Regional School 18,988,661.95 0.834 18,328,824.28 0.805 Information on the 2013 budget, together with a true copy of the entire budget, is Library Tax 1,082,851.07 0.048 1,116,901.18 0.049 available to the public for their inspection by contacting Michael J. Guarino, Township Local Taxes 11,385,513.95 0.505 11,175,907.50 0.491 of Denville Chief Financial Officer, at 973-625-8300x284 Municipal Open 689,510.84 0.029 682,684.00 0.029 Space Totals 67,265,862.20 2.960 $ 65,534,992.29 2.880 Sheet 3b 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.)

BUDGET MESSAGE III. Appropriation "CAPS" Cap Calculation The following is the "CAP" calculation based on the Cost of Living Adjustment (COLA) as Total Appropriations for 2012 required by the Division of Local Government Services, State Department of Community Affairs Cap Base Adjustment $ 19,928,081.00 - Group Insurance Plan For Employees: Total Estimated Cost $ 1,091,460 CAP Total Exceptions Amount on Which 3.5% CAP is Applied Less Applied Employee Contributions (150,000) Allowable Appropriations before Additional Net Budgeted Expenses 941,460 Exceptions per N.J.S.A. 40A:45.3 Amount of Budgeted Group Insurance Plan For Employees: Modifications: Inside "CAP" Appropriation $ 941,460 CAP Bank - 2011 Outside "CAP" Appropriation CAP Bank - 2012 Total Amount Budgeted 941,460 Assessed Value of New Construction at 2012 Local Tax Rate ($6,694,500x.491 per hundred) Maximum Allowable General Appropriations for Municipal Purposes Within "CAPS" 19,928,081.00 5,267,258.00 14,660,823.00 513,128.81 15,173,951.81 438,695.29 577,656.44 32,869.99 $ 16,223,173.53 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 2013 2% TAX LEVY CAP CALCULATION III. Tax Levy "CAPS" N.J.S.A. 40A: 4 45.44 through 45.47 established a formula that limits increase in each local units "Amount to be Raised by Taxation," The Township's Tax Levy CAP for 2013 is calculated as follows: Levy "Cap" Calculation Prior Year Amount to be Raised by Taxation for Municipal Purpose Less: Prior Year Capital Improvement Fund and Down Payments Less: Prior Year Deferred Charges to Future Taxation Less: Prior Year Deferred Charges: Emergencies $ 11,175,908 (100,000) (257,086) Net Prior Year Tax Levy for Municipal Purpose Tax for Cap Calculation Plus: 2% Cap Increase 10,818,822 216,376 Adjusted Tax Levy Prior to Exclusion Exclusions: Allowable Pension Increase Allowable Debt Service, Capital Leases and Debt Service Share of Cost Increases Allowable Capital Improvement Increase Total Exclusions Less Cancelled or Unexpended EXclusions 11,370 65,797 132,000 11,035,198 209,167 1,793 Adjusted Tax Levy Additions: CY2011 Cap Bank Utilized in CY2013 New Ratables -Increase in Valuations: ($6,694,500x.491 per hundred) 11,242,572 110,072 32,870 Maximum Allowable Amount to be Raised by Taxation $ 11,385,514 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.) Amount to be Raised by Taxation for Municipal Purposes Sheet 3b 1a 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.) 11,385,514

EXPLANATORY STATEMENT BUDGET MESSAGE - STRUCTURAL BUDGET IMBALANCES Line Item. Put "X" in cell to the left that corresponds to the type of imbalance. Amount Comment/Explanation x x x x Reserve to Pay Debt Service FEMA Fund Reimbursement Reserve PFRS Health Benefits $170,000.00 $73,054.00 Reserve Limit Four Years $822,225.00 State Mandated Increases $941,460.00 State Mandated Decreases Sheet 3b-2

Analysis of Compensated Absence Liability Legal basis for benefit (check applicable items) OrganizationlDepartment Eligible for Benefit Gross Days of Accumulated Absence Value of Compensated Absences Approved Labor Agreement Local Ordinance Individual Employment Agreements Police Department 20,100 Hours 1,061,200 All Other Township Employees 21,500 Hours 711,300 X X Totals 41,600 Hours $ 1,772,500 Total Funds Reserved as of end of 2012: $ 319,495 'Total Funds Appropriated in 2013: $ 90,000 Sheet 3C

CURRENT FUND - ANTICIPATED REVENUES '- FCOA GENERAL REVENUES Account Anticipated Realized in Number 2013 2012 Cash in 2012 1. Surplus Anticipated 08-101 2,247,070.00 2,347,070.00 2,347,070.00 2. Surplus Anticipated with Prior Written Consent of Director of Local Government Services 08-102 Total Surplus Anticipated 08-100 2,247,070.00 2,347,070.00 2,347,070.00 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 30,316.00 Other 08-104 4,000.00 4,000.00 5,395.00 Fees and Permits 08-105 41,113.00 41,113.00 81,097.89 Fines and Costs: xxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Municipal Court 08-110 320,000.00 320,000.00 335,722.64 Other 08-109 Interest and Costs on Taxes 08-112 163,000.00 163,000.00 178,691.12 Interest and Costs on Assessments 08-115 Parking Meters 08-111 9,000.00 Interest of Investments and Deposits 08-113 13,000.00 16,000.00 13,045.02 Anticipated Utility Operating Surplus 08-114 Sheet 4

,- CURRENT FUND - ANTICIPATED REVENUES - (Continued) 3. Miscellaneous Revenues - Section A: Local Revenues (Continued): FCOA Account Anticipated Realized in Number 2013 2012 Cash in 2012 Off-Street Parking Permits 08-116 47,000.00 55,400.00 47,128.00 Senior Citizens' Committee Revenue 08-117 1,500.00 1,500.00 2,476.50 Licenses-Health 08-108 65,000.00 62,000.00 78,417.00 User Fees-Collection of Garbage 08-119 1,650,000.00 1,650,000.00 1,699,154.26 Fees and Permits-Health 08-109 27,000.00 27,000.00 44,553.95 I Total Section A: Local Revenues 08-001 2,361,613.00 2,379,013.00 2,515,997.38 Sheet 4a

- CURRENT FUND - ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in Number 2013 2012 Cash in 2012 3. Miscellaneous Revenues - Section B: State Aid Without Offsetting Appropriations 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 B: State Aid Without Offsetting Appropriations 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 2013 2012 Cash in 2012 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 08-160 300,000.00 293,229.00 377,760.00 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 Appropriations 08-002 300000.00 293229.00 377 760.00 Sheet 6

CURRENT FUND - ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in Number 2013 2012 Cash in 2012 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 58,004.00 56,755.00 56,755.00 Morris Plains Animal Control 10-903 12,500.00 12,000.00 12,000.00 Total Section D: Interlocal Municipal Service Agreements Offset With Appropriations 11-001 70504.00 68755.00 68755.00 Sheet 7

CURRENT FUND - ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in 3. Miscellaneous Revenues - Section E: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Additional Number 2013 2012 Cash in 2012 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 JOO(}()(}()(J( 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 2013 2012 Cash In2012 Private Revenues Offset with Appropriations: xxxxxxxxx XJOO(}()O(J()( xxxxxxxxx XJOO(}()O(J()( Recycling Tonnage Grant 10-701 58,000.00 58,000.00 58,000.00 Drunk Driving Enforcement Fund 10-745 13,000.00 11,000.00 11,000.00 Clean Communities Program (NJSA 40A:4-87) 10-770 26,000.00 26,000.00 26,000.00 -. Municipal Alliance on Alcoholism and Drug Abuse 10-703 14,562.00 13,062.00 8,509.61 Reserve Clean Communities Program (NJSA 40A:4-87) 10-704 5,700.00 5,516.00 5,516.00 State of NJ Body Armor Grant 10-740 3,140.00 3,140.00 Bullet Proof Vest Partnership 10-741 3,500.00 N.J. Div. of Highway Safety-Over the Limit 10-706 4,400.00 9,400.00 9,400.00 N.J. Div. of Highway Safety-Click or Ticket 10-708 4,000.00 3,675.00 Municipal Court Alcohol & Rehab Grant 10-707 4,000.00 4,000.00 Atlantic Health Teen Driver Grant 10-750 5,000.00 5,000.00 Atlantic Health Child Passenger Safety Grant 10-789 500.00 500.00 Green Communities 10-715 3,000.00 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 Prior Written Consent of Director of Local Government Services - Other Special Number 2013 2012 Cash in 2012 Items: xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Utility Operating Surplus of Prior Year - Sewer 08-116 Uniform Fire Safety Act 08-106 Morris Hills High School SRO Services 08-117 51,638.00 47,000.00 49,892.00 Reserve to Pay Debt Service 08-118 170,000.00 95,000.00 95,000.00 FEMA Reimbursement Fund Reserve 08-119 73,054.00 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 2013 2012 Cash in 2012 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 08-004 294, 92.00 142000.00 144892.00 Sheet 10a

CURRENT FUND - ANTICIPATED REVENUES - (Continued) FCOA GENERAL REVENUES Account Anticipated Realized in Number 2013 2012 Cash in 2012 Summary of Revenues xxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx 1. Surplus Anticipated (Sheet 4, #1) 08-101 2,247,070.00 2,347,070.00 2,347,070.00 2. Surplus Anticipated with Prior Written consent of Director of Local Government Services (Sheet 4, #2) 08-102 3. Misce"aneous Revenues xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Total Section A: Local Revenues 08-001 2,361,613.00 2,379,013.00 2,515,997.38 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 08-002 300,000.00 293,229.00 377,760.00 Special Items of General Revenue Anticipated with Prior Written Consent of Total Section D: Director of Local Government Services - Interlocal Munl. Service Agreements 11-001 70,504.00 68,755.00 68,755.00 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 10-001 125,162.00 142,618.00 134,740.61 Special Items of General Revenue Anticipated with Prior Written Consent of Total Section G: Director of Local Government Services - Other Speclaillems 08-004 294,692.00 142,000.00 144,892.00 Total Misce"aneous Revenues 13-099 4,963,958.00 4,837,602.00 5,054,131.99 4. Receipts from Delinquent Taxes 15-499 460,000.00 460,000.00 697,080.34 5. Subtotal General Revenues (Items 1,2,3 and 4) 13-199 7,671,028.00 7,644,672.00 8,098,282.33 6. Amount to be Raised by Taxes for Support of Municipal Budget: a) Local Tax for MuniCipal Purposes Including Reserve for Uncollected Taxes 07-1 go 11,385,513.95 11,175,907.50 12,063,351.62 b) Addition to Local District School Tax 07-191 c) Minimum Library Tax 07-192 1,082,851.07 1,116,901.18 1,116,901.18 Total Amount to be Raised by Taxes for Support of Municipal Budget 07-199 12,468,365.02 12,292,808.68 13,180,252.80 7. Total General Revenues 13-299 20,139 393.02 19 937 480.68 21,278,535.13 Sheet 11

CURRENT FUND - APPROPRIATIONS S. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - Within "CAPS" Account for 2013 for 2012 Emergency As Modified By Charged Number Appropriation All Transfers GENERAL GOVERNMENT: Department of Administration: 20-100 I R~eNed I Salaries & Wages 20-100-1 207,319.00 204,602.00 204,602.00 200,899.22 3,702.78 Other Expenses 20-100-2 48,500.00 47,000.00 47,000.00 35,951.39 11,048.61 Human Resources (Personnel) 20-105 Salaries & Wages 20-105-1 19,031.00 18,506.00 20,106.00 19,947.02 158.98 Other Expense 20-105-2 31,700.00 31,700.00 31,700.00 26,663.52 5,036.48 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 39,700.00 39,700.00 39,700.00 34,519.48 5,180.52 Municipal Council and Township Clerk's Office 20-120 Salaries & Wages 20-120-1 167,847.00 165,396.00 165,396.00 165,396.00 Other Expenses 20-120-2 40,750.00 41,500.00 41,500.00 36,961.14 4,538.86 Financial Administration (Treasury) 20-130 Salaries & Wages 20-130-1 130,685.00 129,079.00 126,579.00 124,910.51 1,668.49 Other Expenses 20-130-2 16,200.00 16,250.00 16,250.00 14,003.73 2,246.27 Sheet 12

CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated -. J. ')n1,) FCOA - for 2012 By Total for 2012 Paid or (A) Operations - Within "CAPS" Account for 2013 for 2012 Emergency As Modified By Charged Reserved Number Appropriation All Transfers GENERAL GOVERNMENT (Continued): Audit Services 20-135 Other Expenses 20-135-2 29,050.00 28,481.00 28,481.00 28,481.00 Revenue Administration (Tax Collection): 20-145 Salaries & Wages 20-145-1 74,902.00 73,765.00 73,765.00 73,279.89 485.11 Other Expenses 20-145-2 18,940.00 18,940.00 18,940.00 15,137.02 3,802.98 Tax Assessment Administration 20-150 Salaries & Wages 20-150-1 119,359,00 115,915.00 115,915.00 114,755.84 1,159.16 Other Expenses 20-150-2 46,945.00 34,000.00 34,000.00 30,440.07 3,559.93 Legal Services 20-155 Other Expenses 20-155-2 159,500.00 159,500.00 159,500.00 147,162.02 12,337.98 Engineering Services 20-165 Salaries and Wages 20-165-1 47,081.00 46,498.00 46,498.00 45,011.64 1,486.36 Other Expenses 20-165-2 106,400.00 112,100.00 112,100.00 105,811.54 6,288.46 Sheet 13

CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated I Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - Within "CAPS" Account for 2013 for 2012 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 18,417.00 18,321.00 20,821.00 20,257.24 563.76 Other Expenses 21-180-2 57,300.00 58,100.00 58,100.00 39,133.38 18,966.62 Zoning Board of Adjustment: 21-185 Salaries & Wages 21-185-1 51,491.00 50,525.00 50,525.00 49,764.89 760.11 Other Expenses 21-185-2 37,800.00 38,200.00 38,200.00 19,991.80 18,208.20 PUBLIC SAFETY: Municipal Court: 43-490 Salaries & Wages 43-490-1 196,903.00 194,656.00 201,656.00 197,792.76 3,863.24 Other Expenses 43-490-2 26,050.00 23,900.00 23,900.00 17,954.22 5,945.78 Public Defender: Other Expenses 43-495-2 9,500.00 9,500.00 9,500.00 8,499.92 1,000.08 Sheet 14

CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - Within "CAPS" Account for 2013 for 2012 Emergency As Modified By Charged Reserved Number Appropriation All Transfers PUBLIC SAFETY-Continued Police Department: 25-240 Salaries & Wages 25-240-1 3,972,563.00 3,736,174.00 3,753,174.00 3,753,174.00 Other Expenses 25-240-2 340,750.00 333,100.00 333,100.00 317,032.60 16,067.40 Police Dispatch/911 25-250 Salaries & Wages 25-250-1 354,712.00 356,296.00 349,296.00 346,859.06 2,436.94 Other Expenses 25-250-2 18,500.00 18,500.00 18,500.00 12,927.22 5,572.78 Office of Emergency Management 25-252 Salaries & Wages 25-252-1 3,046.00 3,009.00 3,009.00 3,009.00 Other Expenses 25-252-2 4,500.00 3,950.00 3,950.00 3,090.34 859.66 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 28,050.00 27,704.00 27,704.00 27,567.77 136.23 Other Expenses 25-255-2 125,000.00 117,300.00 117,300.00 117,125.04 174.96 Aid to Volunteer Ambulance Companies 25-260 Other Expenses 25-260-2 37,800.00 37,800.00 37,800.00 33,964.61 3,835.39 Sheet 15

CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated I Expended 2012 I [;J FCOA for 2012 By Total for 2012 Paid or (A) Operations - Within "CAPS" Account for 2013 Emergency As Modified By Charged Number Appropriation All Transfers PUBLIC SAFETY (Cont'd): Uniform Fire Safety Act 25-266 I R~~ed Salaries & Wages 25-266-1 55,516.00 54,000.00 54,000.00 48,695.78 5,304.22 Other Expenses 25-266-2 3,850.00 3,950.00 3,950.00 1,970.37 1,979.63 I Municipal Prosecutor's Office 25-275 Salaries & Wages 25-275-1 32,720.00 34,880.00 34,880.00 29,840.75 5,039.25 Other Expenses 25-275-2 1,000.00 1,000.00 1,000.00 500.00 500.00 PUBLIC WORKS: Streets and Road Repairs and Maintenance: 26-290 Salaries & Wages 26-290-1 920,779.00 885,398.00 879,398.00 863,027.19 16,370.81 Other Expenses 26-290-1 120,000.00 120,000.00 120,000.00 118,841.06 1,158.94 Snow Removal 26-291 Salaries & Wages 26-291-1 115,000.00 115,000.00 115,000.00 39,984.20 75,015.80 Other Expenses 26-291-2 155,900.00 156,000.00 156,000.00 125,317.79 30,682.21 Maintenance of Off Street Parking Meters 26-292 Other Expenses 26-292-2 9,300.00 11,800.00 11,800.00 1,667.13 10,132.87 Sheet 15a

CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - Within "CAPS" Account for 2013 for 2012 Emergency As Modified By Charged Number Appropriation All Transfers PUBLIC WORKS-Continued Solid Waste Collection 26-305 I Rese~~ I Salaries & Wages 26-305-1 172,690.00 165,415.00 169,415.00 168,668.09 746.91 Other Expenses 26-305-2 721,000.00 721,000.00 721,000.00 630,654.43 90,345.57 Building and Grounds 26-310 Salaries & Wages 26-310-1 44,142.00 43,539.00 43,539.00 40,248.38 3,290.62 Other Expenses 26-310-2 153,350.00 154,350.00 154,350.00 151,355.56 2,994.44 Beautification Committee 26-292 Salaries & Wages 26-292-1 Other Expenses 26-292-2 8,500.00 8,500.00 8,500.00 8,500.00 Shade Tree 26-302 Other Expenses 26-302-2 40,000.00 40,000.00 40,000.00 34,171.00 5,829.00 Mosquito/lnsect Control 26-320 Other Expenses 26-320-2 750.00 750.00 312.00 438.00 HEALTH AND HUMAN SERVICES Public Health Services (Board of Health) 27-330 Salaries & Wages 27-330-1 194,521.00 191,591.00 196,591.00 193,542.76 3,048.24 Other Expenses 27-330-2 51,085.00 47,271.00 49,271.00 48,969.91 301.09 Sheet 15b

CURRENT FUND - APPROPRIATIONS - 8. GENERAL APPROPRIATIONS Do Not Appropriated Expended 2012 Write in This for 2012 By Total for 2012. Paici or (A) Operations - Within "CAPS" Space for 2013 for 2012 Emergency As Modified By Charged Reserved Appropriation All Transfers HEALTH AND HUMAN SERVICES (Cont'd) Animal Control Services 27-340 Salaries & Wages 27-340-1 10,552.00 10,435.00 10,435.00 10,435.00 Other Expenses 27-340-2 8,700.00 8,700.00 8,700.00 8,609.69 90.31 Welfare/Administration of Public Assistance 27-345 Salaries & Wages 27-345-1 21,429.00 17,904.00 18,904.00 18,646.90 257.10 Other Expenses 27-345-2 4,000.00 3,500.00 3,500.00 2,726.17 773.83 EnvironmentalCommission 27-350 Other Expenses 27-350-1 5,400.00 5,400.00 5,400.00 420.00 4,980.00 PARKS AND RECREATION FUNCTIONS Recreation Services and Programs 28-370 Salaries & Wages 28-370-1 123,070.00 129,779.00 122,779.00 104,916.60 17,862.40 Other Expenses 28-370-2 35,800.00 39,800.00 39,800.00 32,036.98 7,763.02 Maintenance of Parks 28-375 Salaries & Wages 28-375-1 131,329.00 127,952.00 131,952.00 129,934.32 2,017.68 Other Expenses 28-375-2 184,050.00 184,100.00 184,100.00 175,358.92 8,741.08 OTHER COMMON OPERATING FUNCTIONS Accumulated Leave Compensation 30-415 Salaries & Wages 30-415-1 75,000.00 90,000.00 90,000.00 47,856.73 42,143.27 Sheet 15c

CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Do Not Appropriated Expended 2012 Write in This for 2012 By Total for 2012 Paid or (A) Operations - Within "CAPS" Space for 2013 for 2012 Emergency As Modified By Charged Reserved Appropriation All Transfers OTHER COMMON OPERATING FUNCTIONS (Cont'd) Senior Citizens' Commission 30-419 Salaries & Wages 30-419-1 86,102.00 84,578.00 84,578.00 81,594.84 2,983.16 Other Expenses 30-419-2 21,050.00 21,050.00 21,050.00 16,707.30 4,342.70 Celebration of Public Events 30-420 Other Expenses 30-420-2 25,000.00 15,000.00 15,000.00 8,407.47 6,592.53 Community Television 30-422 Other Expenses 30-422-2 2,750.00 2,750.00 2,750.00 155.42 2,594.58 Sustainable Energy Other Expenses 30-423-2 2,000.00 UTILITY EXPENSES AND BULK PURCHASES Electricity 31-430 211,500.00 211,500.00 211,500.00 144,296.00 67,204.00 Street Lighting 34-435 175,000.00 175,000.00 175,000.00 140,625.28 34,374.72 Telephone 31-440 93,000.00 93,000.00 93,000.00 73,653.23 19,346.77 Water 34-445 7,000.00 7,000.00 7,000.00 4,771.98 2,228.02 Gas (Natural) 31-446 71,600.00 72,000.00 72,000.00 40,558.90 31,441.10 Sewerage processing and disposal 31-455 3,600.00 3,200.00 3,200.00 3,176.84 23.16 Gasoline 31-460 260,000.00 260,000.00 260,000.00 209,611.29 50,388.71 Solid Waste Disposal Costs 32-465 670,000.00 675,000.00 675,000.00 630,667.07 44,332.93 Storm Water Mgmt Match Expenses 41-752 2,500.00 2,500.00 2,500.00 2,500.00 Sheet15d

CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - Within "CAPS" Account for 2013 for 2012 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 22-195-1 266,432.00 309,398.00 287,798.00 255,790.59 32,007.41 Other Expenses 22-195-2 23,700.00 22,750.00 22,750.00 14,788.40 7,961.60 INSURANCE General Liability 23-210-2 191,000.00 178,000.00 178,000.00 165,872.30 12,127.70 Workers Compensation 23-215-2 168,000.00 161,000.00 161,000.00 153,237.50 7,762.50 Employee Group Health 23-220-2 941,460.00 1,021,650.00 1,021,650.00 976,592.11 45,057.89 Employee Group Health Waiver 23-221-2 39,140.00 Unemployment Insurance 23-225-2 10,000.00 15,000.00 15,000.00 15,000.00 Sheet 16

CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated I Expended 2012 I FCOA for 2012 By Total for 2012 Paid or (A) Operations - Within "CAPS" Account for 2013 for 2012 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Total Operations (Item 8(A» within "CAPS" 34-199 13,264,808.00 13,021,357.00 13,021,357.00 12,169,189.11 852,167.89 B. Contingent 35-470 100.00 200.00 xxxxxxxxxxxx 200.00 200.00 Total Operations Including Contingent within "CAPS" 34-201 13,264,908.00 13,021,557.00 13,021,557.00 12,169,189.11 852,367.89 Detail: Salaries & Wages 34-201-1 7,649,688.00 7,409,315.00 7,407,315.00 7,184,806.97 222,508.03 Other Expenses (Including Contingent) 34-201-2 5,615,220.00 5,612,242.00 5,614,242.00 4,984,382.14 629,859.86 Sheet 17

CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or Account for 2013 for 2012 Emergency As Modified By Charged Reserved Number Appropriation All Transfers (E) Deferred Charges and Statutory Expendituresxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx (2) STATUTORY EXPENDITURES: Contribution to: Public Employees' Retirement System 36-471 353,416.00 358,310.00 358,310.00 358,310.00 Social Security (O.A.S,!) 36-472 493,000.00 480,000.00 480,000.00 415,295.71 64,704.29 Consolidated Police and Firemen's Pension Fund 36-474 Police and Firemen's Retirement System of N.J. 36-475 822,225.00 794,956.00 794,956.00 794,956.00 Public Employees' DCRP System 36-476 8,000.00 6,000.00 6,000.00 5,576.97 423.03 Total Deferred Charges and Statutory Expenditures - Municipal Within "CAPS" 34-209 1 65,127.32 G) Cash Deficit of Preceding Year 46-855 (H-1) Total General Appropriations for Municipal Purposes Within "CAPS" 34-299 14,941,549. 60,823.00 14,660,823.00 13,743,327.79 917,495.21 Sheet 19

CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (Al Operations Excluded from "CAPS" Account for 2013 for 2012 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Total Other Operations Excluded from "CAPS" 34-300 1,082,851.07 1,116,901.18 1,116,901.18 1,116,900.99 0.19 Sheet 20a

CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - Excluded from "CAPS" Account for 2013 for 2012 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 2012 "0' I for 2012 By Total for 2012 Paid or (A) Operations - Excluded from "CAPS" Account for 2013 for 2012 Emergency As Modified By Charged Reserved Number Appropriation All Transfers I Shared Municipal Service Agreements xxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Shared Services Morris Plains Animal Control Services 42-253 12,500.00 12,000.00 12,000.00 11,738.60 261.40 Total Shared Municipal Service Agreements 42-999 12,500.00 12,000.00 12,000.00 11,738.60 261.40 Sheet 22

CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations - Excluded from "CAPS" Account for 2013 for 2012 Emergency As Modified By Charged Reserved Number Appropriation A" Transfers Public and Private Programs Offset by Revenues Reserve for Drunk Driving Enforcement 41-745 13,000.00 11,000.00 11,000.00 9,055.17 1,944.83 Clean Communities Program-Board of Health 41-770 26,000.00 26,000.00 26,000.00 26,000.00 Recycling Tonnage Grant 41-701 58,000.00 58,000.00 58,000.00 58,000.00 Body Armor Grant-State 41-740 3,140.00 3,140.00 3,140.00 Bu"etproof Vest Partnership 41-741 3,500.00 Over the Limit 41-706 4,400.00 9,400.00 9,400.00 5,719.19 3,680.81 Click It or Ticket Grant 41-708 4,000.00 4,000.00 3,800.00 200.00 Municipal Alcohol Education & Rehab Grant 41-707 4,000.00 4,000.00 4,000.00 Atlantic Health Child Passenger Safety 41-789 500.00 500.00 500.00 Reserve Clean Communities Program-Board of Health 41-704 5,700.00 5,516.00 5,516.00 5,516.00 Atlantic Health Teen Driver Grant 41-750 5,000.00 5,000.00 5,000.00 Sheet 24

CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (A) Operations-Excluded from "CAPS"(continued) Account for 2013 for2012 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 14,562.00 13,062.00 13,062.00 12,916.02 145.98 Municipal Alliance Grant Match 41-899 3,640.00 3,265.00 3,265.00 2,627.80 637.20 Green Communities 41-715 3,000.00 3,000.00 3,000.00 Green Communities Match 41-899 1,500.00 1,500.00 1,500.00 Total Public and Private Programs Offset by Revenues 40-999 128,802.00 147,383.00 147,383.00 128,134.18 19,248.82 Total Operations - Excluded from "CAPS" 34-305 1,224,153.07 1,276,284.18 1,276,284.18 1,256,773.77 19,510.41 Detail: Salaries & Wages 34-305-1 Other Expenses 34-305-2 1 224153.07 1276284.18 1,276,284.18 1,256,773.77 19,510.41 Sheet 25

CURRENT FUND - APPROPRIATIONS 8. Appro, riated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (C) Capital Improvements - Excluded from "CAPS" Account for 2013 for 2012 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Down Payments on Improvements 44-902 Capital Improvement Fund 44-901 190,400.00 59,400.00 XXxXXXXXXXX 59,400.00 59,400.00 Street Signs 44-903 19,000.00 Parking Meters 44-904 18,000.00 18,000.00 18,000.00 Sheet 26

CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (C) Capital Improvements - Excluded from "CAPS" Account for 2013 for 2012 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" 44-999 209,400.00 77,400.00 77,400.00 59,400.00 18,000.00 Sheet 26a

CURRENT FUND - APPROPRIATIONS GENERAL APPROPRIATIONS Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or (D) Municipal Debt Service Excluded from "CAPS" Account for 2013 for 2012 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Payment of Bond Principal 45 920 300,000.00 353,500.00 353,500.00 353,500.00 Payment of Bond Anticipation Notes and Capital Notes 45 925 186,000.00 300,000.00 300,000.00 299,740.00 Interest on Bonds 45 930 63,720.00 8,131.00 8,131.00 8,130.50 Interest on Notes 45 935 65,685.00 95,164.00 95,164.00 93,633.02 Green Trust Loan Program: xxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxx:xxxxx Principal on Lease 45 936 734,418.00 437,996.00 437,996.00 437,995.80 Interest on Lease 45 937 413,637.00 427,872.00 427,872.00 427,871.02 Total MuniCipal Debt Service-Excluded from "CAPS" 45 999 1,763,460.00 1,622,663.00 1,622,663.00 1,620,870.34 0.00 Sheet 27

CURRENT FUND APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 (E) Deferred Charges Municipal - FCOA for 2012 By Total for 2012 Paid or Excluded from "CAPS" Account for 2013 for 2012 Emergency As Modified By Charged Reserved Number Appropriation A" Transfers (1) DEFERRED CHARGES: xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxx:xxxx xxxxxxxxxx xxxxxxxxxx Emergency Authorizations 46-870 257,086.00 xxxxxxxxxx 257,086.00 257,086.00 xxxxxxxxxx :special Emergency Autnorlzatlons- 5 Years (N.J.S.A.40A:4-55) 46-875 xxxxxxxxxx xxxxxxxxxx :special cmergencx ~.ut!l0,:,zallons- 3 Years (N.J.S.A.40A:4-55.1 & 40A:4-55.13) 46-871 xxxxxx:xxxx xxxxxxxxxx Deferred Charges to Future Taxation - Unfunded: 46-873 xxxxxxxxxx xxxxxxxxxx Ordinance 19-03 46-873 100,000.00 xxxxxxxxxx 100,000.00 100,000.00 xxxxxxxxxx xxxxxxxxxx xxxxxx:xxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Total Deferred Charges - Municipal - Excluded from "CAPS" 46-999 357,086.00 xxxxxxxxxx 357,086.00 357,086.00 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 xxxxxxxxxx xxxxxxxxxx «(j) VVII".. r o~ ".onsent of Local Finance Boara: Cash Deficit of Preceding Year 46-885 xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx (H-2) Total General Appropriations for Municipal Purposes Excluded from "CAPS" 34-309 3,197,013.07 3,333,433.18 3,333,433.18 3,294,130.11 37,510.41 Sheet 28

CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 or Loca ulsmc: "«:"00 urposes- FCOA for 2012 By Total for 2012 Paid or Account for 2013 for 2012 Emergency As Modified By Charged Reserved Number Appropriation All Transfers 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 xxxxxxxxxx Payment of Bond Anticipation Notes 48-925 xxxxxxxxxx Interest on Bonds 48-930 xxxxxxxxxx Interest on Notes 48-935 xxxxxxxxxx Total of Type 1 District School Debt Service -Excluded from "CAPS" 48-999 (J) Deferred Charges and Statutory Expenditureslocal School- Excluded from "CAPS" xxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Emergency Authorizallons - 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 {ltems!li and (J)}-Excluded from "CAPS" 29-410 (0) Total General Appropriations - Excluded from "CAPS" 34-399 3,197,013.07 3,333,433.18 3,333,433.18 3294,130.11 37,510.41 (l) Subtotal General Appropriations (Items (H-I) andjo)} 34-400 18,138,562.07 17,994,256.18 17,994,256.18 17,037,457.90 955,005.62 (M) Reserve for Uncollected Taxes =t 50-899 11 943 224.50~ xxxxxxxxxxxxx 1 943.224.50 1943 224.50 xxxxxxxxxx 9. Total General Appropriallons 34-499 19,937,480.68 18, Sheet 29

CURRENT FUND - APPROPRIATIONS 8. GENERAL APPROPRIATIONS Appropriated Expended 2012 Summary of Appropriations FCOA for 2012 By Total for 2012 Paid or (H-l) Total General Appropriation for Account for 2013 for 2012 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Municipal Purposes within "CAPS" 34-299 14,941,549.00 14,660,823.00 14,660,823.00 13,743,327.79 917,495.21 xxxxx (A) Operations - Excluded from "CAPS" xxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx xxxxxxxxx Other Operations 34-300 1,082,851.07 1,116,901.18 1,116,901.18 1,116,900.99 0.19 Uniform Construction Code 22-999 Interlocal Municipal Service Agreements 42-999 12,500.00 12,000.00 12000.00 11,738.60 261.40 Additional Appropriations Offset by Revs. 34-303 Public & Private Progs Offset by Revs. 40-999 128,802.00 147,383.00 147,383.00 128,134.18 19,248.82 Total Operations - Excluded from "CAPS" 34-305 1,224,153.07 1,276,284.18 1,276,284.18 1,256,773.77 19,510.41 (C) Capital Improvements 44-999 209,400.00 77,400.00 77,400.00 59,400.00 18,000.00 (D) Municipal Debt Service 45-999 1,763,460.00 1,622,663.00 1,622,663.00 1,620,870.34 (E) Total Deferred Charges - Excluded From "CAPS" 46-999 357,086.00 357,086.00 357,086.00 (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 2,000,830.95 1,943,224.50 1,943,224.50 1,943,224.50 Total General Appropriations 34-499 20,139,393.02 19,937,480.68 19,937,480.68 18,980,682.40 955,005.62 Sheet 30

DEDICATED WATER UTILITY BUDGET FCOA 10. DEDICATED REVENUES FROM WATER UTILITY Account Anticipated Number for 2013 for 2012 Operating Surplus Anticipated 08-501 500,000.00 500,000.00 Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services 08-502 Total Operating Surplus Anticipated 08-500 500,000.00 500,000.00 Rents 08-503 2,440,672.00 2,363,237.00 Fire Hydrant Service 08-504 Miscellaneous 08-505 40,000.00 40,000.00 Realized in Cash in 2012 500,000.00 500,000.00 3,131,208.90 51,533.85 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 2,980,672.00 2,903,237.00 Sheet 31 3,682,742.75

DEDICATED WATER UTILITY BUDGET - (Continued) Note: Use Sheet 32 for Water Utility only. 11. APPROPRIATIONS FOR WATER UTILITY Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or Account for 2013 for 2012 Emergency As Modified By Charged Reserved Number Appropriation All Transfers Operating: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Salaries & Wages 55-501 763,558.00 707,264.00 707,264.00 696,967.15 10,296.85 Other Expenses 55-502 664,200.00 650,050.00 650,050.00 567,102.86 82,947.14 Group Insurance for Employees 55-502 398,400.00 408,132.00 408,132.00 405,898.11 2,233.89 Morris County MUA- Purchase of Water 55-502 355,000.00 355,000.00 355,000.00 298,910.63 56,089.37 Capital Improvements: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Down Payments on Improvements 55-510 Capital Improvement Fund 55-511 100,000.00 50,000.00 xxxxxxxxxxx 50,000.00 50,000.00 Capital Outlay 55-512 237,000.00 287,000.00 287,000.00 37,142.60 249,857.40 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 MUA Loan Principal & Interest 55-524 74,709.00 56,353.00 56,353.00 56,043.70 xxxxxxxxxxxx Sheet 32

DEDICATED WATER UTILITY BUDGET - (Continued) Note: Use Sheet 33 for Water Utility only. 11. APPROPRIATIONS FOR WATER UTILITY Appropriated Expended 2012 FCOA for 2012 By Total for 2012 Paid or Account for 2013 for 2012 Emergency As Modified ~'Y 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.# 15-06 & 11-08 55-531 200,000.00 200,000.00 xxxxxxxxxx 200,000.00 200,000.00 xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx STATUTORY EXPENDITURES: xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx Contribution To: Public Employees' Retirement System 55-540 117,805.00 119,438.00 119,438.00 119,438.00 Social Security System (OAS.I.) 55-541 65,000.00 65,000.00 65,000.00 37,809.53 27,190.47 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 2,980,672.00 2,903,237.00 2,903,237.00 2,474,312.58 428,615.12 Sheet 33

DEDICATED SEWER UTILITY BUDGET 12. DEDICATED REVENUES FROM SEWER Operating Surplus Anticipated Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services Total Operating Surplus Anticipated Sewer Service Charges-Fees Sewer Capacity Charges-Fees FCOA Anticipated Account Realized in Number for 2013 for 2012 Cash in 2012 08-501 350,000.00 600,000.00 609,612.00 08-502 08-500 350,000.00 600,000.00 609,612.00 08-703 1,911,281.00 1,890,219.00 1,994,978.01 Use a separate set of sheets for 08-705 10,000.00 10,000.00 31,800.00 each separate utility. Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx Sewer Assessment Surplus Sewer Rate Increase Revenue 08-740 825,000.00 825,000.00 08-741 662,160.00 Total Sewer Utility Revenues 08-599 2,933,441.00 3,325,219.00 3,461,390.01 Sheet 34

DEDICATED SEWER UTILITY BUDGET - (Continued) ------------------ Appropriated Expended 2012 13. APPROPRIATIONS FOR SEWER FCOA for 2012 By Total for 2012 Paid or Account for 2013 for 2012 Emergency As Modified B~ Charged Reserved Number Appropriation All Transfers Operating: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Salaries & Wages 55-501 651,958.00 629,724.00 629,724.00 582,619.10 47,104.90 Other Expenses 55-502 484,250.00 473,190.00 473,190.00 368,240.29 104,949.71 Group Insurance for Employees 55-503 398,400.00 408,132.00 408,132.00 405,907.80 2,224.20 RVRSAI Parsippany Contribution (R.S.40:14A-Contri) 55-504 792,000.00 612,870.00 612,870.00 612,870.00 Capital Improvements: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Down Payments on Improvements 55-510 Capital Improvement Fund 55-511 75,000.00 25,000.00 xxxxxxxxxxx 25,000.00 25,000.00 Capital Outlay 55-512 70,000.00 70,000.00 70,000.00 4,097.50 65,902.50 Debt Service: xxxxxxx xxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Payment of Bond Principal 55-520 45,000.00 45,000.00 45,000.00 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 4,753.00 2,161.90 1,096.37 xxxxxxxxxxxx Payment on Lease Principal 55-523 47,792.00 25,911.00 28,502.10 28,502.10 Interest on Lease 55-524 26,917.00 27,535.00 27,535.00 27,533.94 xxxxxxxxxxxx NJEIF Trust Loan Principal & Interest 55-526 411,347.00 411,347.00 399,402.22 Interest on Notes 55-525 10,319.00 13,319.00 13,319.00 12,681.21 Sheet 35 xxxxxxxxxxxx

DEDICATED SEWER UTILITY BUDGET - (Continued) ---------------- Appropriated d 2012 13. APPROPRIATIONS FOR SEWER FCOA for 2012 By Total for 2012 Paid or Account for 2013 for 2012 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 55-729 200,000.00 200,000.00 200,000.00 STATUTORY EXPENDITURES: xxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Contribution To: Public Employees' Retirement System 55-540 117,805.00 119,438.00 119,438.00 119,438.00 Social Security System (O.A.S.!,) 55-541 54,000.00 54,000.00 54,000.00 31,598.70 22,401.30 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 2,933,441.00 3,325,219.00 3325219.00 3,068987.23 242,582.61 Sheet 36

DEDICATED ASSESSMENT BUDGET FCOA Anticipated ealized in 14. DEDICATED REVENUES FROM Account sh in 2012 Assessment Cash 51-101 I Deficit (General Budget) 51-885 Total Assessment Revenues 51-899 Appropriated Expended 2012 15. APPROPRIATIONS FOR ASSESSMENT DEBT 2013 2012 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 2013 2012 Cash in 2012 Assessment Cash 52-101 Deficit Water Utility Budget 52-885 Total Water Utility Assessment Revenues 52-899 Appropriated Expended 2012 15. APPROPRIATIONS FOR ASSESSMENT DEBT 2013 2012 Paid or Charged Payment of Bond Principal 52-920 Payment of Bond Anticipation Notes 52-925 Total Water Utility Assessment Appropriations 52-999 Sheet 37

SEWER UTILITY FCOA Anticipated Realized in 14. DEDICATED REVENUES FROM Account 2013 2012 Cash in 2012 Assessment Cash 53-101 423,578.00 Deficit ( 53-885 Total 53-899 423,578.00 Appropriated Expended 2012 15. APPROPRIATIONS FOR ASSESSMENT DEBT 2013 2012 Paid or Charged Payment of Bond Principal 53-920 303,145.00 Payment of Bond Interest 53-925 120,433.00 Total 53-999 423,578.00 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." (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 COMPARATIVE STATEMENT OF CURRENT FUND OPERATIONS AND CHANGE IN CURRENT FUND BALANCE SHEET December 31, 2012 CURRENT SURPLUS Cash and Investments 1110100 7,277,063.57 Surplus Balance, January 1st 12310100 Due from State of N.J.(c.20 P.L. 1971) 1111000 15,966.01 CURRENT REVENUES ON A CASH BASIS: Current Taxes State Road Aid Allotments Receivable 1110200 *(Percentage collected: 2012 98.22% 2011 98.55%) 2310200 Receivables with Offsetting Reserves: xxxxxxxx xxxxxxxx Delinquent Taxes 2310300 Taxes Receivable 1110300 768,577.94 Other Revenues and Additions to Income 2310400 Tax Title Liens Receivable 1110400 769,087.45 Total Funds 2310500 Property Acquired by Tax Title Lien EXPENDITURES AND TAX REQUIREMENTS: liquidation 1110500 546,132.00 Municipal Appropriations 2310600 Other Receivables 1110600 225,078.03 School Taxes (Including Local and Regional) 2310700 Deferred Charges Required to be in 2012 Budget 1110700 County Taxes (Including Added Tax Amounts) 2310800 Deferred Charges Required to be in Budget Subsequent to 2012 1110800 Special District Taxes 2310900 Total Assets 1110900 9,601,905.00 Other Expenditures and Deductions from Income 2311000 LIABILITIES, RESERVES, AND SURPLUS Total Expenditures and Tax Requirements 2311100 4,393,018.26 4,513,858.27 64,495,710.59 62,415,009.70 697,080.34 689,285.45 5,897,408.22 7,035,453.88 75,483,217.41 74,653,607.30 17,992,463.52 18,632,014.23 44,338,955.28 42,668,230.64 8,235,822.33 8,056,162.11 683,904.68 685,357.26 20,060.18 218,824.80 71,271,205.9S 70,260,589.04 Cash Liabilities 2110100 3,081,018.16 Less: Expenditures to be Raised by Future Taxes 2311200 Reserves for Receivables 2110200 2,308,875.42 Total Adjusted Expenditures and Tax Requirements 2311300 Surplus 2110300 4,212,011.42 Surplus Balance - December 31st 2311400 71,271,205.99 70,260,589.04 4,212,011.42 4,393,018.26 Total Liabilities, Reserves and Surplus 9,601,905.00.. Nearest even percentage may be used Proposed Use of Current Fund Surplus in 2013 Budget School Tax Levy Unpaid 2220100 Surplus Balance December 31,2012 2311500 Less: School Tax Deferred 2220200 Current Surplus Anticipated in 2013 Budget 2311600 'Balance Included in Above "Cash Liabilities" 2220300 Surplus Balance Remaining 2311700 (Important: This appendix must be Included In advertisement of budget.) Sheet 39 4,212,011.42 2,247,070.00 1,964,941.42

2013 CAPITAL BUDGET AND CAPITAL IMPROVEMENT PROGRAM This section is included with the Annual Budget pursuant to N.J.A.C. 5:30-4. It does not in itself confer any authorization to raise or expend funds. Rather it Is a document used as part of the local unit's planning and management program. Specific authorization to expend funds for purposes described in this section must be granted elsewhere, by a separate bond ordinance, by Inclusion of a line item in the Capital Improvement Section of this budget, by an ordinance laking the money from the Capital Improvement Fund, or other lawful means. CAPITAL BUDGET o o Total capital expenditures this year do not exceed $25,000, including appropriations for Capital Improvement Fund, Capital Line Items and Down Payments on Improvements. No bond ordinances are planned on improvements. CAPITAL IMPROVEMENT PROGRAM o EJ o o A multi-year list of planned capital projects, including the current year. Check appropriate box for number of years covered, Including current year: 3 years. (Population under 10,000) 6 years. (Over 10,000 and all county governments) years. (Exceeding minimum time period) Check If municipality is under 10,000 has not expended more than $25,000 annually for capital purposes In Immediately previous three years, and is not adopting CIP. C-1 Sheet 40

NARRATIVE FOR CAPITAL IMPROVEMENT PROGRAM The following pages reflect Ihe estimated needs for the Township of Denville for the years 2013 through 2018, as required by New Jersey State Statute. We retain the right 10 make changes as a result of our growth or as the occasion merits. C-2 Sheet 40a

CAPITAL BUDGET (Current Year Action) 2013 Local Unit Township of Denville 1 2 PROJECT TITLE PROJECT - NUMBER igeneral CAPITAL PROJECTS: 3 4 AMOUNTS PLANNED FUNDING SERVICES FOR CURRENT YEAR - 2013 ESTIMATED RESERVED Sa 5b 50 5d TOTAL IN PRIOR 2013 Budget Capital Im- Capital Grants In Aid COST YEARS Appropriations provement Fund Surplus and Other Funds 5e Debt Authorized 6 TO BE FUNDED IN FUTURE YEARS Road Surfacing Projects 44-938 Municipal Buildings & Grounds 44-939 Parks & Recreation Facilities 44-941 Parks & Recreation Equipment 44-952 Drainage Projects 44-951 Acq. of Fire Gear & Equioment 44-942 Fire & Fire Prevention Vehicles 44-943 Police Equipment 44-940 Acq. Of Public Works Vehicles 44-946 Acq. Of Public Works Equipment 44-940 Police Building Renovation II 44-953 3,217650.00 24,650.00 200,000.00 244925.00 19,925.00 84000.00 183000.00 1,000.00 65000.00 60000.00 10000.00 512250.00 32250.00 10000.00 201150.00 45650.00 53,000.00 225025.00 47,025.00 1453250.00 12250.00 81400.00 19000.00 26400.00 1,300 000.00 493,000.00 2,500 000.00 38500.00 102,500.00 20000.00 97000.00 50000.00 145000.00 325000.00 43000.00 112500.00 53000.00 120000.00 58000.00 245000.00 1196000.00 30000.00 6,000.00 1300000.00 TOTALS - ALL PROJECTS 33-199 7,531 650.00 19,000.00 209150.00 84,000.00 285000.00 Sheet40b 1 134,500.00 5,800000.00 C-3

CAPITAL BUDGET (Current Year Action) 2013 Local Unit Township of Denville 1 2 PROJECT TITlE PROJECT NUMBER 3 4 6 AMOUNTS PLANNED FUNDING SERVICES FOR CURRENT YEAR - 2013 TO BE ESTIMATED RESERVED Sa 5b 5c 5d Sa FUNDED IN TOTAL IN PRIOR 2013 Budget Capital 1m- Capital Grants in Aid Debt FUTURE COST YEARS Appropriations rovement Fun Surplus and Other Authorized VEARS Funds WATER UTILITY PROJECTS: Installation of Fixed Base Radio Flex Net Meter Read 44-959 Improvements To Wells & Water Mains 44-961 Acq of Meters 44-963 Dump Truck 50/50 with Sewer 44-964 1 Ton 4X4 W/Plow & Utilitv 44-965 1 075,475.00 650,OOO.QQ 50000.00 375475.00 600000.00 100000.00 500000.00 410000.00 35,000.00 375,000.00 70,000.00 70000.00 100,000.00 100000.00 SEWER UTILITY PROJECTS: Improvements to Pump Stations 44-966 Dump Truck 50/50 with Sewer 44-967 1 Ton 4X4 W/Plow & Utility 44-968 255000.00 25,000.00 5,000.00 100000.00 125000.00 70,000.00 70000.00 50,000.00 50,000.00 TOTALS - ALL PROJECTS 33-199 2,630,475.00 650,000.00 230000.00 175000.00 475,475.00 1 100,000.00 Sheet 40b-1 C-3

6 YEAR CAPITAL PROGRAM 2013 2018 Anticipated Project Schedule and Funding Requirements Local Unit Township of Denville 1 2 PROJECT PROJECT TITLE NUMBER GENERAL CAPITAL PROJECTS: Road Surfacing Projects 44-938 Municip~1 Buildings & Grounds 44-939 Parks & Recreation Facilities 44-941 Parks & Recreation Equipment 44-952 Drainage Projects 44-951 ACQ. of Fire Gear & Equipment 44-942 Fire & Fire Prevention Vehicles 44-943 Police Equipment 44-940 Acq. Of Public Works Vehicles 44-946 ACQ. Of Public Works Equipment 44-940 Police Building Renovation II 3 4 FUNDING AMOUNTS PER BUDGET YEAR ESTIMATED ESTIMATED TOTAL COMPLETION COST TIME 5. 5b 5c 5d Sa Sf 2013 2014 2015 2016 2017 2018 3,217,650.00 Continuous 717650.00 500,000.00 500,000.00 500,000.00 500 000.00 500,000.00 244925.00 2015 142,425.00 102500.00 183,000.00 Continuous 86,000.00 37,000.00 15 000.00 15 000.00 15 000.00 15 000.00 60 000.00 Continuous 10 000.00 10 000.00 10,000.00 10 000.00 10 000.00 10 000.00 512,250.00 Continuous 187250.00 145 000.00 45 000.00 45 000.00 45 000.00 45 000.00 201,150.00 Continuous 88,650.00 22500.00 22500.00 22500.00 22500.00 22,500.00 53,000.00 2015 25 000.00 28 000.00 225 025.00 2016 167,025.00 58,000.00 1 453,250.00 Continuous 257250.00 295,000.00 270 000.00 165,000.00 280 000.00 186 000.00 81400.00 2014 75,400.00 6,000.00 1300 000.00 2013 1 300,000.00 44-953 TOTAL ALL PROJECTS 33-299 7,531,650.00 1 731,650.00 2,398500.00 993 000.00 757,500.00 872500.00 778500.00 Sheet40c C-4

6YEAR CAPITAL PROGRAM - 2013-2018 Anticipated Project Schedule and Funding Requirements Local Unit Township of Denville 1 PROJECT TITLE WATER UTILITY PROJECTS: Installation of Fixed Base Radio Flex Net Meter R Improvements To Wells & Water Mains Acq of Meters Dump Truck 50/50 with Sewer 1 Ton 4X4 WIPlow & Utilitv 2 3 4 FUNDING AMOUNTS PER BUDGET YEAR PROJECT ESTIMATED ESTIMATED NUMBER TOTAL COMPLETION COST TIME 5. 5b 5c 5d 5. 5f 2013 2014 2015 2016 2017 2018 44-959 1 075,475.00 2013 1,075,475.00 44-961 600,000.00 Continuous 100,000.00 100;000.00 100000.00 100000.00 100,000.00 100000.00 44-963 410000.00 Continuous 35,000.00 75000.00 75000.00 75000.00 75,000.00 75000.0C 44-964 70,000.00 2013 70000.00 44-965 100000.00 2016 50000.00 50000.00 SEWER UTILITY PROJECTS: Improvements to Pumo Stations Dump Truck 50/50 with Sewer 1 Ton 4X4 WIPlow & Utility 44-966 255000.00 Continuous 130,000.00 25,000.00 25000.00 25000.00 25,000.00 25000.00 44-967 70,000.00 2013 70,000.00 44-968 50,000.00 2013 50,000.00 TOTAL ALL PROJECTS 33-299 2630475.00 1,530475.00 250,000.00 200000.00 250000.00 200,000.00 200,000.00 Sheet 40c l C 4

6 YEAR CAPITAL PROGRAM - 2013-2018 SUMMARY OF ANTICIPATED FUNDING SOURCES AND AMOUNTS Local Unit Township of Denville 1 Project Title GENERAL CAPITAL PROJECTS: Road Surfacing Projects Municipal Buildings & Grounds Parks & Recreation Facilities Parks & Recreation Equipment Drainage Proiects Acq. of Fire Gear & Equipment 2 BUDGET APPROPRIATIONS::- 4 5 Estimated 3a 3b Capital Total Cost Current Year Future Yea Improvement Capital 2013 Fund Surplus I 3,217650.00 150,000.00 244,925.00 19,925.00 84,000.00 183,000.00 1 000.00 60 000.00 512250.00 32250.00 201 150.00 138150.00 6 BONDS AND NOTES Grants-in- 7a 7b 7c 7d Aid and General Self Assessment School Other Funds Liquidating 200000.00 2867650.00 141 000.00 65 000.00 117000.00 60,000.00 10,000.00 470000.00 63,000.00 Fire & Fire Prevention Vehicles Police Equipment Acq. Of Public Works Vehicles Acq. Of Public Works Equipment Police Building Renovation II 53,000.00 25 000.00 225025.00 47,025.00 1 453,250.00 12250.00 81 400.00 19000.00 26400.00 1 300,000.00 65000.00 28,000.00 178,000.00 1441000.00 36000.00 1,235000.00 TOTAL ALL PROJECTS 33-39 7,531,650.00 19,000.00 517,000.00 84,000.00 Sheet 40d 363,000.00 6,548,650.00 C-5

6 YEAR CAPITAL PROGRAM - 2013-2018 SUMMARY OF ANTICIPATED FUNDING SOURCES AND AMOUNTS Local Unit Township of Denville 2 Estimated Total Cost BUDGET APPROPRIATIONS 4 5 6 3a 3b Capital Grants-in- Current Year Future Years Improvement Capital Aid and 2013 Fund Surplus Other Funds BONDS AND NOTES 7a 7b 7c 7d General Self Assessment School Liquidating WATER UTILITY PROJECTS: Installation of Fixed Base Radio Flex Net Meter Reac 1,075,475.00 700,000.00 375475.00 Improvements To Wells & Water Mains 600000.00 Acq of Meters 410,000.00 Dum~ Truck 50/50 with Sewer 70,000.00 1 Ton 4X4 WIPlow & Utilitv 100000.00 100000.00 500,000.00 35,000.00 375,000.00 70,000.00 100,000.00 SEWER UTILITY PROJECTS: Improvements to Pump Stations 255,000.00 Dump Truck 50/50 with Sewer 70,000.00 1 Ton 4X4 WIPlow & Utilitv 50000.00 25,000.00 125,000.00 5000.00 70,000.00 50000.00 100000.00 TOTALS - ALL PROJECTS 2,630,475.00 230,000.00 1,100,000.00 825,000.00 Sheet 40d-1 475,475.00 C-5

SECTION 2 - UPON ADOPTION FOR YEAR 2013 (Only to be included in the Budget as Finally Adopted) RESOLUTION Be It Resolved by the Governing Body of the Township of Denville County of Morris that the budget herein before set forth is hereby adopted and shall constitute an appropriation for the purposes stated of the sums therein set forth as appropriations, and authorization of the amount of: (a) $ (b) $ (c) $ (d) $ (e) $ 1.;;..1;.e,3_B_5-'-,S...c1-'-3..c.9-'-5 (item 2 below) for municipal purposes and (item 3 below) for school purposes in Type I School Districts only (N.J.S.A. 1BA:9-2) to be raised by taxation and, (item 4 below) to be added to the certificate of amount to be raised by taxation for local school purposes in Type II School Districts only (N.J.S. 1BA:9-3) and certification to the County Board of Taxation of the following summary of general revenues and appropriations. -'-6B:;..:0"',0:;..:0"'0;.:.O"'0 (Sheet 43) Open Space, Recreation, Farmland and Historic Preservation Trust Fund Levy 1:..<,'-OB:.;:2"",B:;..:5..c1;.:.0-'-7 (item 5 below) Minimum Library Tax RECORDED VOTE (insert last name) 1 General Revenues AYES Sm; -It. rftt.-bel LycJe.Yl Q-Olih.3!Gr,$ CI> 11a.-/A.-S 'Fr'f z. pa;::~,..., 'c. t<. Nays SUMMARY OF REVENUES Abstained Absent Surplus Anticipated OB-100 $ 2,247,070.00 Miscellaneous Revenues Anticipated 13-099 $ 4,963,95B.00 Receipts from Delinquent Taxes 15-499 $ 460,000.00 2. AMOUNT TO BE RAISED BY TAXATION FOR MUNICIPAL PURPOSES (Item 6(a), Sheet 11} 3. AMOUNT TO BE RAISED BY TAXATION FOR SCHOOLS IN TYPE I SCHOOL DISTRICTS ONLY: Item 6, Sheet 11 07-195 $ 07-190 $ 11,385,513.95 Item 6(b), Sheet 11 (N.J.S.A. 40A:4-14) 07-191 $ Total Amount to be Raised by Taxation for Schools in Type I School Districts Only 4. To Be Added TO THE CERTIFICATE FOR AMOUNT TO BE RAISED BY TAXATION FOR SCHOOLS IN TYPE II SCHOOL DISTRICTS ONLY: Item 6(b), Sheet 11 (N.J.S.A. 40A:4-14) 5. AMOUNT TO BE RAISED BY TAXATION MINIMUM LIBRARY LEVY (Item 6(c), Sheet 11} 07-191 $ 07-192 $ 1,082,B51.07 Total Revenues Sheet 41 13-299 $ 20,139,393.02

SUMMARY OF APPROPRIATIONS 6. GENERAL APPROPRIATIONS: loo()()()()( loooooooooooo( Within "CAPS" xxxxxxx loooooooooooo( (a&b) Operations Including Contingent 34-20~ $ 14,941,549.00 (e) Deferred Charges and Statutory Expenditures - Municipal 34-209 $ (g) Cash Deficit 46-885 Excluded from "CAPS" xxxxxxx loooooooooooo( (a) Operations - Total Operations Excluded from "CAPS" 34-305 $ 1,224,153.07 (c) Capital Improvements 44 999 $ 209,400.00 (d) Municipal Debt Service 45-999 $ 1,763,460.00 (e) Deferred Charges. Municipal 46-999 $ (f) Judgements 37 480 $ (n) Transferred to Board of Education for Use of Local Schools (N.J.S.A. 40:48-17.1 & 17.3) 29-405 $ (g) Cash Deficit 46 885 $ (k) For Local District School Purposes 29 410 $ (m) Reserve for Uncollected Taxes (Include Other Reserves If Any) 50 899 $ 2,000,830.95 7. SCHOOL APPROPRIATIONS - TYPE 1 SCHOOL DISTRICTS ONLY (N.J.S.A. 40A:4-13) 07-195 $ Total Appropriations 34-499 $ 20,139,393.02 - - ft.. It is hereby certified that the within budget is a true copy of the budget finally adopted by resolution of the Governing Body on the 3 (;) day of d i2 ( " {,2013. It is further certified that each item of revenue and appropriation is set forth in the same amount and by the same title as appea~ed In the 2013 approved budget and all amendments thereto, if any, which have been previously Sb Y the Dire tor f, Local G vernment Services. Certified by me this I,ct- day of)lt.i' 2013,...L.~=.:.==.:::...c:=""'1""""=-"""-"""""""-... "-- /c... +t..{ec.., A. C'",:s-h/(o Signature /)Ctv'7 j1(v;t;r:,.;/.a-( c/uk Sheet 42

MUNICIPALITY OPEN SPACE, RECREATION, FARMLAND AND HISTORIC PRESERVATION TRUST FUND DEDICATED REVENUES FCOA APPROPRIATIONS FCOA I Appropriated II Expended 2012 I FROM TRUST FUND Account Anticipated Realized in Account Paid or Number 2013 2012 Cash in 2012 Number for 2013 for 2012 Charged Reserved Amount To Be Raised Development of Lands for By Taxation 54-190 680,000.00 681,414.00 683,904.68 Recreation and Conservation: xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx Salaries & Wages 54-385-1 Interest Income 54-113 Other Expenses 54-385-2 Maintenance of Lands for Recreation and Conservation: xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx Reserve Funds: Salaries & Wages 54-375-1 200,000.00 129,370.00 129,370.00 Other Expenses 54-375-2 20,000.00 98,340.00 98,340.00 Public & Private Revenues: Historic Preservation: xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx Salaries & Wages 54-176-1 Other Expenses 54-176-2 Acquisition of Lands for Recre - ation and Conservation 54-915-2 460,000.00 212,949.00 212,949.00 Total Trust Fund Revenues: 54-299 680,000.00 681,414.00 683,904.68 Acquisition of Farmland 54-916-2 Summary of Program Down Payments on Improvements 54-902-2 r-- r--year Referendum Passedllmplemented 11/04/2003 Debt Service: xxxxxxxx xxxxxxxx xxxxxxxx XXXXXXXX r-- i--- I-- (Date) Rate Assessed $ 0.02 Payment of Bond Principal 54-920-2 151,500.00 151,500.00 xxxxxxxx Payment of Bond Anticipation Total Tax Collected to date $ 5,367,725.00 Notes and Capital Notes 54-925-2 84,500.00 84,500.00 xxxxxxxx Total Expended to date $ 4,163,591.62 Interest on Bonds 54-930-2 3,485.00 3,485.00 xxxxxxxx ;--Total Acreage Preserved to date 1087.2 Interest on Notes 54-935-2 1,270.00 1,270.00 xxx~ (Acres) Recreation land preserved in 2012: 13.2 (Acres) - - Farmland preserved in 2012: Sheet 43 (Acres) Reserve for Future Use 54-950-2 II L Total Trust Fund Appropriations: 54-499 680,000.00 681,414.00 681,414.00