REFERENCE 2014 2013
LIABILITIES RESERVES & FUND BALANCE
| Liabilities: | |||
|---|---|---|---|
| Appropriation Reserves | A-3,A-10 | $ 1,528,256 | $ 1,248,825 |
| Reserves for Encumbrances | A-12 | 1,219,991 | 933,654 |
| Accounts Payable | A-11 | 298,210 | 404,530 |
| Special Emergency Note Payable | A | 902,713 | 1,524,000 |
| Prepaid Taxes | A-13 | 557,812 | 627,663 |
| Tax Overpayments | A-14 | 36,476 | 28,997 |
| County Taxes Payable | A-15 | 102,835 | 68,550 |
| Due State of New Jersey - Construction Fees | A-18 | 23,767 | 14,176 |
| Due State of New Jersey - Marriage License Fees | A-19 | 1,525 | 1,325 |
| Reserve for Revaluation Program | A-20 | 5,743 | 5,743 |
| Reserve for Garden State Trust Fund | A-22 | 1 | 1 |
| Reserve for State Board of Taxation Appeals | A-23 | 313,783 | 313,783 |
| Reserve for Master Plan | A-24 | 25,223 | 26,577 |
| 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 | 991,543 | 584,765 |
| Reserve for Hurricane Sandy | A-28 | 53,663 | 1,105,528 |
| Reserve for SCIBAL Reimbursements - | |||
| Hurricane Sandy - DPW | A-29 | 25,235 | 26,462 |
| Reserve for SCIBAL Reimbursements - | |||
| Hurricane Sandy - Police | A-30 | 30,249 | 30,249 |
| Reserve for Police Cars | A-31 | 118,078 | 56,910 |
| Reserve Other | A | 2,118 | - |
| Interfund Payable | A-32 | 447,460 | 760,992 |
| Total Liabilities | 7,602,049 | 8,680,098 | |
| Reserve for Receivables & Other Assets | A | 10,571,453 | 10,315,731 |
| Fund Balance | A-1 | 3,987,051 | 2,873,067 |
| Total Regular Funds | 22,160,553 | 21,868,896 | |
| Federal & State Grants: | |||
| Appropriated Reserves | A-36 | 795,817 | 364,682 |
| Unappropriated Reserves | A-37 | 119,791 | 81,369 |
| Reserves for Encumbrances | A-38 | 103,532 | 1,426 |
| Total State & Federal Grants | 1,019,140 | 447,477 | |
| Total Liabilities, Reserves & Fund Balance | $ 23,179,693 | $ 22,316,373 |
The Accompanying Notes to the Financial Statements are an integral part of this Statement.
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