REFERENCE 2013 2012
| REFERENCE | 2013 | 2012 | |
| LIABILITIES RESERVES & FUND BALANCE | |||
| Regular Fund: | |||
| Liabilities: | |||
| Appropriation Reserves | A-3,A-10 | $ 1,248,825 | $ 1,551,422 |
| Reserves for Encumbrances | A-12 | 933,654 | 1,018,195 |
| Accounts Payable | A-11 | 404,530 | 294,938 |
| Tax Anticipation Note Payable | |||
| Special Emergency Note Payable | A | 1,524,000 | 1,905,000 |
| Prepaid Taxes | A-13 | 627,663 | 640,208 |
| Tax Overpayments | A-14 | 28,997 | 90,991 |
| County Taxes Payable | A-15 | 68,550 | 113,221 |
| Due State of New Jersey - Construction Fees | A-18 | 14,176 | 7,894 |
| Due State of New Jersey - Marriage License Fees | A-19 | 1,325 | 1,350 |
| Reserve for Revaluation Program | A-20 | 5,743 | 5,743 |
| Reserve for Garden State Trust Fund | A-22 | 1 | 56,291 |
| Reserve for State Board of Taxation Appeals | A-23 | 313,783 | 421,223 |
| Reserve for Master Plan | A-24 | 26,577 | 27,973 |
| Reserve for Skate Park | A-25 | 2,118 | 2,118 |
| Reserve for COAH State Plan | A-26 | 915,250 | 915,250 |
| Reserve for FEMA Reimbursements | A-27 | 584,765 | 9,662 |
| Reserve for Hurricane Sandy | A-28 | 1,105,528 | 1,629,158 |
| Reserve for SCIBAL Reimbursements - Hurricane Sandy - DPV | A-29 | 26,462 | - |
| Reserve for SCIBAL Reimbursements - Hurricane Sandy - Poli | A-30 | 30,249 | - |
| Reserve for Police Cars | A-31 | 56,910 | - |
| Interfund Payable | A-32 | 760,992 | 267,415 |
| Total Liabilities | 8,680,098 | 8,958,052 | |
| Reserve for Receivables & Other Assets | A | 10,315,731 | 10,276,498 |
| Fund Balance | A-1 | 2,873,067 | 2,549,911 |
| Total Regular Funds | 21,868,896 | 21,784,461 | |
| Federal & State Grants: | |||
| Appropriated Reserves | A-36 | 364,682 | 339,861 |
| Unappropriated Reserves | A-37 | 81,369 | 63,991 |
| Reserves for Encumbrances | A-38 | 1,426 | 161,498 |
| Total State & Federal Grants | 447,477 | 565,350 | |
| Total Liabilities, Reserves & Fund Balance | $ 22,316,373 | $ 22,349,811 | |
The Accompanying Notes to the Financial Statements are an integral part of this Statement.
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