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ANNUAL FINANCIAL STATEMENT FOR THE YEAR 2014 (UNAUDITED)

POPULATION LAST CENSUS 54,856 NET VALUATION TAXABLE 2014 6,647,971,808 MUNICODE 1511

FIVE DOLLARS PER DAY PENALTY IF NOT FILED BY: COUNTIES - JANUARY 26, 2015 MUNICIPALITIES - FEBRUARY 10, 2015

ANNUAL FINANCIAL STATEMENT REQUIRED TO BE FILED UNDER NEW JERSEY STATUTES ANNOTATED 40A:5-12, AS AMENDED, COMBINED WITH INFORMATION REQUIRED PRIOR TO CERTIFICATION OF BUDGETS BY THE DIRECTOR OF THE DIVISION OF LOCAL GOVERNMENT SERVICES.

____ of JACKSON , County of OCEAN

TOWNSHIP

SEE BACK COVER FOR INDEX AND INSTRUCTIONS. DO NOT USE THESE SPACES

☐ Date Examined By:

☐ Preliminary Check

☐ Examined ☐

I hereby certify that the debt shown on Sheets 31 to 34a, 49 to 51a and 63 to 65a are complete, were computed by me and can be supported upon demand by a register or other detailed analysis.

Signature

Title Chief Financial Officer

(This must be signed by Chief Financial Officer, Comptroller, Auditor or Registered Municipal Accountant.)

REQUIRED CERTIFICATION BY THE CHIEF FINANCIAL OFFICER:

I hereby certify that I am responsible for filing this verified Annual Financial Statement, (which I have prepared) or (which I have not prepared) [eliminate one] and information required also included herein and that this Statement is an exact copy of the original on file with the clerk of the governing body, that all calculations, extensions and additions are correct, that no transfers have been made to or from emergency appropriations and all statements contained herein are in proof; I further certify that this statement is correct insofar as I can determine from all the books and records kept and maintained in the Local Unit.

Further, I do hereby certify that I, Sharon Pinkava , am the Chief Financial

Officer, License # N-0725 , of the Township of

Jackson , County of Ocean and that the

statements annexed hereto and made a part hereof are true statements of the financial condition of the Local Unit as at December 31, 2014, completely in compliance with N.J.S. 40A:5-12, as amended. I also give complete assurances as to the veracity of required information included herein, needed prior to certification by the Director of Local Government Services, including the verification of cash balances as of December 31, 2014.

Signature Chief Financial Officer

Title 95 West Veterans Highway, Jackson, NJ 08527

Address (732) 928-1200

Phone Number (732) 928-6109

Fax Number (732) 928-6109

Email spinkava@jacksontwpnj.net

IT IS HEREBY INCUMBENT UPON THE CHIEF FINANCIAL OFFICER, WHEN NOT PREPARED BY SAID, AT A MINIMUM MUST REVIEW THE CONTENTS OF THIS ANNUAL FINANCIAL STATEMENT WITH THE PREPARER, SO AS TO BE FAMILIAR WITH THE REPRESENTATIONS AND INSERTIONS MADE HEREIN.

Sheet 1

NOT APPLICABLE

THE REQUIRED CERTIFICATION BY AN RMA IS AS FOLLOWS:

Preparation by Registered Municipal Accountant (Statement of Statutory Auditor Only)

I have prepared the post-closing trial balances, related statements and analyses included in the accompanying Annual Financial Statement from the books of account and records made available to me by the ___ of ___ as of December 31, 20 ___ and have applied certain agreed-upon procedures thereon as promulgated by the Division of Local Government Services, solely to assist the Chief Financial Officer in connection with the filing of the Annual Financial Statement for the year then ended as required by N.J.S. 40A:5-12, as amended.

Because the agreed-upon procedures do not constitute an examination of accounts made in accordance with generally accepted auditing standards, I do not express an opinion on any of the post-closing trial balances, related statements and analyses. In connection with the agreed-upon procedures, (except for circumstances as set forth below, no matters) or (no matters) [eliminate one] came to my attention that caused me to believe that the Annual Financial Statement for the year ended ___ is not in substantial compliance with the requirements of the State of New Jersey, Department of Community Affairs, Division of Local Government Services. Had I performed additional procedures or had I made an examination of the financial statements in accordance with generally accepted auditing standards, other matters might have come to my attention that would have been reported to the governing body and the Division. This Annual Financial Statement relates only to the accounts and items prescribed by the Division and does not extend to the financial statements of the municipality/county, taken as a whole.

Listing of agreed-upon procedures not performed and/or matters coming to my attention of which the Director should be informed:

N/A

(Registered Municipal Accountant)

(Firm Name)

(Address)

(Address)

(Phone Number)

Certified by me

(Email)

This ___ day of ___ , 2015

(Fax Number)

Sheet 1a

.

UNIFORM CONSTRUCTION CODE CERTIFICATION BY CONSTRUCTION CODE OFFICIAL

The undersigned certifies that the municipality has compiled with the regulations governing revenues generated by uniform construction code fees and expenditures for construction code operations for fiscal year 2014 as required under N.J.A.C. 5:23-4.17.

Printed Name: Barry G. Olejarz

Signature: ___

Certificate #: 002816

Date: ___ 2/3/15

<div style="text-align: center;"><img src="imgs/img_in_image_box_0_5_1851_164.jpg" alt="Image" width="99%" /></div>

Sheet 1b

MUNICIPAL BUDGET LOCAL EXAMINATION QUALIFICATION CERTIFICATION BY CHIEF FINANCIAL OFFICER

One of the following Certifications must be signed by the Chief Financial Officer if your municipality is eligible for local examination.

CERTIFICATION OF QUALIFYING MUNICIPALITY

1. The outstanding indebtedness of the previous fiscal year is not in excess of 3.5%
2. All emergencies approved for the previous fiscal year did not exceed 3% of total appropriations;
3. The tax collection rate exceeded 90%
4. Total deferred charges did not equal or exceed 4% of the total tax levy;
5. There were no "procedural deficiencies" noted by the registered municipal accountant on Sheet 1a of the Annual Financial Statement; and
6. There was no operating deficit for the previous fiscal year.
7. The municipality did not conduct an accelerated tax sale for less than 3 consecutive years.
8. The municipality did not conduct a tax levy sale the previous fiscal year and does not plan to conduct one in the current year.
9. The current year budget does not contain a levy or appropriation "CAP" referendum.
10. The municipality will not apply for Transitional Aid for 2015.

The undersigned certifies that this municipality has complied in full in meeting ALL of the above criteria in determining its qualification for local examination of its Budget in accordance with N.J.A.C. 5:30-7.5. Municipality:

Municipality:

Chief Financial Officer:

Signature:

Certificate #: Township of Jackson Sharon Pinkava

N-0725 2/4/15

<table><tr><td>Township of Jackson</td></tr><tr><td>Sharon Pinkava</td></tr></table>

Date:

CERTIFICATION OF NON-QUALIFYING MUNICIPALITY

The undersigned certifies that this municipality does not meet Item(s)# of the criteria above and therefore does not qualify for local examination of its Budget in accordance with N.J.A.C. 5:30-7.5.

Municipality:

Chief Financial Officer:

Signature:

Certificate #:

Date:

<div style="text-align: center;"><img src="imgs/img_in_image_box_12_27_1110_91.jpg" alt="Image" width="95%" /></div>

Sheet 1c

21-6004702

Fed I.D. #

Township of Jackson

Municipality

Ocean

County

Report of Federal and State Financial Assistance Expenditures of Awards

～

Fiscal Year Ending: 12/31/2014

(1) (2) (3)

Federal Programs Expended State Programs Expended Other Federal Programs Expended

(administered by the State)

TOTAL $ 450 $ 1,015,360 $ 18,920

Type of Audit required by OMB A-133 and OMB 04-04:

X Single Audit

Program Specific Audit

Financial Statement Audit Performed in Accordance With Government Auditing Standards (Yellow Book)

Note: All local governments, who are recipients of federal and state awards (financial assistance), must report the total amount of federal and state funds expended during its fiscal year and the type of audit required to comply with OMB A-133 (Revised 6/27/03) and OMB 04-04. The single audit threshold has been increased to $500,000 beginning with fiscal year ending 12/31/03. Expenditures are defined in Section 205 of OMB A-133.

1. Report expenditures from federal pass-through programs received directly from state governments. Federal pass-through funds can be identified by the Catalog of Federal Domestic Assistance (CFDA) number reported in the State's grant/contract agreements.
2. Report expenditures from state programs received directly from state government or indirectly from pass-through entities. Exclude state aid (I.e., CMPTRA, Energy Receipts tax, etc.) since there are no compliance requirements. (3) Report expenditures from federal programs received directly from the federal government or indirectly from entities other than state governments.
3. Report expenditures from federal programs received directly from the federal government or indirectly from entities other than state governments.

〣

Signature Of Chief Financial Officer

Sheet 1d

Date

IMPORTANT! READ INSTRUCTIONS

INSTRUCTION

The following certification is to be used ONLY in the event there is NO municipality operated utility.

If there is a utility operated by the municipality or if a "utility fund" existed on the books of account, do not sign this statement and do not remove any of the UTILITY sheets from the document.

CERTIFICATION

I hereby certify that there was no "utility fund" on the books of account and there was no utility owned and operated by the Township of Jackson , County of Ocean during the year 2014 and that sheets 40 to 68 are unnecessary.

I have therefore removed from this statement the sheets pertaining only to utilities

Name ___

Title Chief Financial Officer

(This must be signed by the Chief Financial Officer, Comptroller, Auditor or Registered Municipal Accountant.)

NOTE:

When removing the utility sheets, please be sure to refasten the "index" sheet (the last sheet in the statement) in order to provide a protective cover sheet to the back of the document.

MUNICIPAL CERTIFICATION OF TAXABLE PROPERTY AS OF OCTOBER 1, 2014

Certification is hereby made that the Net Valuation Taxable of property liable to taxation for the tax year 2015 and filed with the County Board of Taxation on January 10, 2015 in accordance

with the requirement of N.J.S.A. 54:4-35, was in the amount of 6,669,174,480 .

$6,669,174,480

Jackson MUNICIPALITY Ocean COUNTY

Sheet 2

TRIALBALANCE-CURRENTFUND

• Appropriation Reserves 1,528,256.51
• Reserve for Encumbrances 1,219,991.11
• Tax Overpayments 36,475.84
• Prepaid Taxes 557,812.01
• Interfund-Grant Fund 443,317.04
• Interfund-Other 4,371.27
• Other Fees 25,292.00
• County Taxes Payable 102,835.15
• Accounts Payable 298,210.49
• Reserve for Master Plan 25,223.23
• Reserve for Police Cars 118,077.50
• Reserve for Revaluation 5,743.40
• Reserve for Tax Appeals 313,782.95
• Reserve for Skate Park 2,118.00
• Reserve for Garden State Trust Fund 0.95
• Reserve-2012 COAH State Plan 915,250.00
• Reserve-FEMA Reimbursements 991,543.34

(Do not crowd - add additional sheets)

Sheet 3

NOTE THAT A TRIAL BALANCE IS REQUIRED AND NOT A BALANCE SHEET POST CLOSING TRIAL BALANCE - CURRENT FUND (CONT'D) AS AT DECEMBER 31, 2014

Cash Liabilities Must be Subtotaled and Subtotal Must be Marked With "C" - Taxes Receivable Must Be Subtotal

(Do not crowd - add additional sheets)

Sheet 3a

」

POST CLOSING TRIAL BALANCE - PUBLIC ASSISTANCE FUND Accounts #1 and #2* AS AT DECEMBER 31, 2014

(Do not crowd - add additional sheets)

* To be prepared in compliance with Department of Human Services Municipal Audit Guide, Public Welfare, General Assistance Program.

Sheet 4

ཨཱཿསྭཱཧཱ། ཀཱ་ཡ་སྭཱཧཱ། ཁྱབ་ཡོན ཁང་ཡང་ཡོད ཡང་ཡོད་པ་ཡང་ཡོད ཉནཏནཏནཏནཏ

POST CLOSING TRIAL BALANCE - FEDERAL AND STATE GRANTS

AS AT DECEMBER 31, 2014

(Do not crowd - add additional sheets)

Sheet 5

POST CLOSING TRIAL BALANCE - TRUST FUNDS (Assessment Section Must be Separately Stated) AS AT DECEMBER 31, 2014

(Do not crowd - add additional sheets) Sheet 6

MUNICIPAL PUBLIC DEFENDER CERTIFICATION Public Law 1998, C. 256

1. $
2. $
3. Municipal Public Defender Trust Cash Balance December 31, 2014: ..... (3) $ _____ 28,778

Note: If the amount of money in a dedicated fund established pursuant to this section exceeds by more than 25% the amount which the municipality expended during the prior year providing the services of a municipal public defender, the amount in excess of the amount expended shall be forwarded to the Criminal Disposition and Review Collection Fund administered by the Victims of Crime Compensation Board (P.O. Box 084, Trenton, N.J. 08625).

Amount in excess of the amount expended: 3 - (1 +2) = $ ___ 0

The undersigned certifies that the municipality has complied with the regulations governing Municipal Public Defender as required under Public Law 1998, C. 256.

Chief Financial Officer: Sharon Pinkava Signature:

Certificate #: N-0725

Date: 24/6/15

Sheet 6a

Schedule of Trust Fund Reserves

Sheet 6b

NOT APPLICABLE ANALYSIS OF TRUST ASSESSMENT CASH AND INVESTMENTS PLEDGED TO LIABILITIES AND SURPLUS

LIABILITIES AND SURPLUS

N/A

Audit Balance Dec. 31, 2013 RECEIPTS Disbursements Balance Dec. 31, 2014

Title of Liability to which Cash and Investments are Pledged XXXX XX XXXX XX XXXX XX XXXX XX XXXX XX XXXX XX XXXX XX XXXX

Assessment Serial Bond Issues:

Assessment Bond Anticipation Note Issues: XXXX XX XXXX XX XXXX XX XXXX XX XXXX XX XXXX XX XXXX XX XXXX

/ /

• Assessment Serial Bond Issues: XXXXX XX XXXXX XX XXXXX XX XXXXX XX XXXXX XX XXXXX XX XXXXX XX XXXXX
• Assessment Bond Anticipation Note Issues: XXXXX XX XXXXX XX XXXXX XX XXXXX XX XXXXX XX XXXXX XX XXXXX XX XXXXX

Less Assets "Unfinanced" XXXX XX XXXX XX XXXX XX XXXX XX XXXX XX XXXX XX XXXX XX XX

• Less Assets "Unfinanced" XXXXX XX XXXXX XX XXXXX XX XXXXX XX XXXXX XX XXXXX XX XXXXX XX XXXXX

Sheet 7

Other Liabilities

Trust Surplus

Sheet 7

POST CLOSING TRIAL BALANCE - GENERAL CAPITAL FUND

AS AT DECEMBER 31, 2014

(Do not crowd - add additional sheets)

Sheet 8

CASH RECONCILIATION DECEMBER 31, 2014

* - Include Deposits In Transit

**- Be sure to include a Public Assistance reconciliation and trial balance if the municipality maintains such a bank account**

REQUIRED CERTIFICATION

I hereby certify that all amounts shown in the "Cash on Deposit" column on Sheet 9 and 9(a) have been verified with the applicable bank statements, certificates, agreements or passbooks at December 31, 2014.

I also certify that all amounts, if any, shown for Investments in Savings and Loan Associations on any trial balance have been verified with the applicable passbooks at December 31, 2014.

All "Certificates of Deposit", "Repurchase Agreements" and other investments must be reported as cash and included in this certification.

(THIS MUST BE SIGNED BY THE REGISTERED MUNICIPAL ACCOUNTANT (STATUTORY AUDITOR) OR CHIEF FINANCIAL OFFICER) depending on who prepared this Annual Financial Statement as certified to on Sheet 1 or 1(a). Signature: ___ Title: CFO

Sheet 9

CASH RECONCILIATION DECEMBER 31, 2014 (cont'd. LIST BANKS AND AMOUNTS SUPPORTING "CASH ON DEPOSIT")

Note: Sections N.J.S. 40A:4-61, 40A:4-62 and 40A:4-63 of the Local Budget Law require that separate bank accounts be maintained for each allocated fund.

Sheet 9a

MUNICIPALITIES AND COUNTIES FEDERAL AND STATE GRANTS RECEIVABLE

Sheet 10

Sheet 10

/

Sheet 10a

MUNICIPALITIES AND COUNTIES FEDERAL AND STATE GRANTS RECEIVABLE

Grant

NJDOT - School Sidewalks '14

Cops in Shops Summer/Shore Initiative '14

Safe & Secure '14

NJFSC Community Forestry Programs - Green Communities

NJOEM Radiological Emergency 966 '14

Drive Sober or Get Pulled Over Y/E Crckdown '14

Totals

Balance Jan. 1, 2014 2014 Budget Revenue Realized Received Cancelled Unappropriated Reserves Realized Balance Dec. 31, 2014

0.00 300,000.00 225,000.00 75,000.00

0.00 2,400.00 2,310.00 90.00

0.00 28,805.00 13,202.09 15,602.91

0.00 3,000.00 3,000.00

0.00 13,600.00 13,600.00

0.00 7,500.00 7,500.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

67,108.55 1,274,299.66 563,935.29 25,974.85 175,674.16 575,823.91

Sheet 10a

SCHEDULE OF APPROPRIATED RESERVES FOR FEDERAL AND STATE GRANTS

Grant Balance Jan. 1, 2014 Transferred from 2014 Budget Appropriations P/Y Reserve for Encumbrances C/Y Reserve for Encumbrances Expended Cancelled Balance Dec. 31, 2014

Budget Appropriation By 40A:4-87

STORMWATER 06 371.60 371.60

ALCOHOL ED & REHABILITATION FUND 08 147.72 147.72

ALCHL ED & REHAB 2009 1,502.46 1,502.46

RECYCLING TONNAGE 2009 34,748.21 34,748.21

GREEN COMMUNITIES 08 2,269.48 2,269.48

Sheet 11

RECYCLING TONNAGE '10 44,674.71 44,674.71

ALCOHOL EDUCATION & REHABILITATION '10 3,093.89 3,093.89

Recycling Tonnage '11 66,707.04 66,707.04

Pedestrian Safety Grant '12 15,000.00 15,000.00 0.00

RECYCLING MINI CH159 2,906.35 2,906.35

Drunk Driving Enforcement Fund '12 0.00 75.00 75.00

Clean Communities '12 3,807.97 243.46 255.44 3,793.06 2.93

Going Green Sustainable/Small Cities Grant '12 1,000.00 1,000.00

State Body Armor Grant '12 2,471.41 2,471.41 0.00

Recycling Tonnage Grant '12 49,031.10 49,031.10

Alcohol Ed & Rehabilitation Fund '12 1,496.01 1,496.01

Sheet 11

SCHEDULE OF APPROPRIATED RESERVES FOR FEDERAL AND STATE GRANTS

Grant Balance Jan. 1, 2014 Transferred from 2014 Budget Appropriations P/Y Reserve for Encumbrances C/Y Reserve for Encumbrances Expended Cancelled Balance Dec. 31, 2014

Budget Appropriation By 40A:4-87

Clean Communities '13 68,422.59 844.90 45,671.08 23,596.41

Mun Alliance Alcohol&Drug '13 4,291.95 4,291.95 0.00

Safe & Secure '13 15,602.91 15,602.91 0.00

State Body Armor Grant '13 7,417.69 4,530.60 2,887.09

Recycling Tonnage Grant '13 21,408.23 19,239.36 2,168.87

Sheet 11a

Drunk Driving Enforcement Fund '13 0.00 75.00 (2,690.04) 2,765.04

Handicap Recreational Opportunities Grant '13 18,000.00 18,000.00 0.00

OC Office of Senior Svcs-Information Assistance Grant '13 10.07 187.20 10.06 187.20 0.01

Click It or Ticket '13 300.00 300.00 0.00

Alcohol Ed & Rehabilitation Fund '14 / 0.00 2,427.64 / 2,427.64

Drive Sober or Get Pulled Over Y/E Crckdown '14 0.00 7,500.00 0.00 600.00 6,900.00

Recycling Tonnage Grant '14 0.00 59,028.77 0.00 20,640.59 38,388.18

Drunk Driving Enforcement Fund '14 0.00 10,507.50 158.00 1,884.50 8,465.00

Clean Communities '14 0.00 94,305.37 0.00 7,156.03 87,149.34

Safe & Secure '14 0.00 28,805.00 0.00 13,202.09 15,602.91

Handicap Recreational Opportunities Grant '14 0.00 18,000.00 2,200.00 2,508.44 13,291.56

NJFSC Community Forestry Programs - Green Communities 0.00 3,000.00 3,000.00

Sheet 11a

SCHEDULE OF APPROPRIATED RESERVES FOR FEDERAL AND STATE GRANTS

Grant Balance Jan. 1, 2014 Transferred from 2014 Budget Appropriations P/Y Reserve for Encumbrances C/Y Reserve for Encumbrances Expended Cancelled Balance Dec. 31, 2014

Budget Appropriation By 40A:4-87

State Body Armor Grant '14 0.00 9,404.88 9,404.88

OC Cultural & Heritage Comm '14 0.00 2,400.00 498.32 1,901.68 0.00

Click It or Ticket '14 0.00 4,000.00 3,050.00 950.00 0.00

NJDOT Municipal Aid - Wright Debow '14 328,967.00 328,967.00

NJDOT - School Sidewalks '14 300,000.00 86,335.10 213,664.90 0.00

NJOEM Radiological Emergency 966 '14 13,600.00 13,575.75 24.25

NJDOT Municipal Aid - Brewer's Bridge Phase II '14 325,000.00 325,000.00 0.00

Sheet 11b

OC Office of Senior Svcs-Information Assistance Grant '14 17,710.00 499.94 17,210.00 0.06

Cops in Shops College Fall Initiative '14 2,800.00 2,600.00 200.00

Cops in Shops Summer/Shore Initiative '14 / 2,400.00 2,400.00 0.00

Mun Alliance Alcohol&Drug '14-1/2 Year 16,586.88 5,699.31 10,887.57 0.00

Mun Alliance Alcohol&Drug '14/FY15 44,217.50 1,665.00 42,552.50

Totals 364,681.39 1,078,832.67 211,827.87 1,425.56 103,532.61 725,988.12 31,429.52 795,817.24

0.00 0.00

0.00 0.00

Sheet 11b

SCHEDULE OF UNAPPROPRIATED RESERVES FOR FEDERAL AND STATE GRANTS

Grant Balance Jan. 1, 2014 Transferred from 2014 Budget Appropriations Received Cancelled Balance Dec. 31, 2014

Budget Appropriation By 40A:4-87

Alcohol Education and Rehabilitation 2,427.64 2,427.64 2,422.29 2,422.29

Recycling Tonnage 59,028.77 59,028.77 100,249.26 100,249.26

Drunk Driving Enforcement Fund 10,507.50 10,507.50 9,787.09 9,787.09

NJ Body Armor 9,404.88 9,404.88 7,332.46 7,332.46

Clean Communities 0.00 94,305.37 94,305.37 0.00

0.00 0.00

0.00 0.00

Sheet 12

ノ

Totals 81,368.79 81,368.79 94,305.37 0.00 214,096.47 0.00 0.00 119,791.10

Sheet 12

*LOCAL DISTRICT SCHOOL TAX

Balance January 1, 2014 XXXXXXXX XX XXXXXXXX XX

• Balance January 1,2014 XXXXXXXX XX XXXXXXXX

School Tax Payable # 85001-00 XXXXXXXX XX

• School Tax Payable # 85001-00 XXXXXXXX

School Tax Deferred (Not in excess of 50% of Levy - 2013 - 2014) 85002-00 XXXXXXXX XX

• (Not in excess of50% ofLevy - 2013 - 2014) 85002-00 XXXXXXXX

Levy School Year July 1, 2014 - June 30, 2015 XXXXXXXX XX

• Levy School Year July 1,2014 - June 30, 2015 XXXXXXXX

Levy Calendar Year 2014 XXXXXXXX XX 81,958,272.00

Paid 81,958,272.00 XXXXXXXX XX

• Paid 81,958,272.00 XXXXXXXX

Balance December 31, 2014 XXXXXXXX XX XXXXXXXX XX

• Balance December 31, 2014 "- XXXXXXXX XX XXXXXXXX

School Tax Payable # 85003-00 0.00 XXXXXXXX XX

• School Tax Payable # 85003-00 0.00 XXXXXXXX

School Tax Deferred (Not in excess of 50% of Levy - 2014 - 2015) 85004-00 XXXXXXXX XX

• (Not in excess of50% ofLevy - 2014 - 2015) 85004-00 XXXXXXXX

21,958,272.00 21,958,272.00

* Not including Type 1 school debt service, emergency authorizations-schools, transfer to

Board of Education for use of local schools

# Must include unpaid requisitions

MUNICIPAL OPEN SPACE TAX

MUNICIPAL OPEN SPACE TAX

• Expenditures 2,801,054.57 XXXXXXXX
• Balance December 31, 2014 85046-00 2,599,644.57 XXXXXXXX

Debit Credit

Sheet 13

NOT APPLICABLE

REGIONAL SCHOOL TAX

(Provide a separate statement for each Regional District involved)

Debit Credit

Balance January 1, 2014 XXXXXXXX XX XXXXXXXX XX

School Tax Payable # 85031-00 XXXXXXXX XX

School Tax Deferred (Not in excess of 50% of Levy - 2013 - 2014) 85032-00 XXXXXXXX XX

Levy School Year July 1, 2014 - June 30, 2015 XXXXXXXX XX

Levy Calendar Year 2014 XXXXXXXX XX

Paid XXXXXXXX XX

Balance December 31, 2014 XXXXXXXX XX XXXXXXXX XX

School Tax Payable # 85033-00 XXXXXXXX XX

School Tax Deferred (Not in excess of 50% of Levy - 2014 - 2015) 85034-00 XXXXXXXX XX

# Must include unpaid requisitions

REGIONAL HIGH SCHOOL TAX

Debit Credit

Balance January 1, 2014 XXXXXXXX XX XXXXXXXX XX

School Tax Payable # 85041-00 XXXXXXXX XX

School Tax Deferred (Not in excess of 50% of Levy - 2013 - 2014) 85042-00 XXXXXXXX XX

Levy School Year July 1, 2014 - June 30, 2015 XXXXXXXX XX

Levy Calendar Year 2014 XXXXXXXX XX

Paid XXXXXXXX XX

Balance December 31, 2014 XXXXXXXX XX XXXXXXXX XX

School Tax Payable # 85043-00 XXXXXXXX XX

School Tax Deferred (Not in excess of 50% of Levy - 2014 - 2015) 85044-00 XXXXXXXX XX

# Must include unpaid requisitions

Sheet 14

COUNTY TAXES PAYABLE

Debit Credit

Balance January 1, 2014 XXXXXXXX XX XXXXXXXX XX

County Taxes 80003-01 XXXXXXXX XX

• Balance January 1, 2014 XXXXXXXX XX XXXXXXXX

Due County for Added and Omitted Taxes 80003-02 XXXXXXXX XX 68,550.42

• County Taxes 80003-01 XXXXXXXX

2014 Levy: XXXXXXXX XX XXXXXXXX XX

General County 80003-03 XXXXXXXX XX 22,139,029.69

• 2014 Levy: XXXXXXXX XX XXXXXXXX

County Library 80003-04 XXXXXXXX XX 2,467,409.10

County Health XXXXXXXX XX 887,236.68

County Open Space Preservation XXXXXXXX XX 777,714.85

Due County for Added and Omitted Taxes 80003-05 XXXXXXXX XX 102,835.16

Paid 26,339,940.75 XXXXXXXX XX

• Paid 26,339,940.75 XXXXXXXX

Balance December 31, 2014 XXXXXXXX XX XXXXXXXX XX

• Balance December 31,2014 XXXXXXXX XX XXXXXXXX

County Taxes XXXXXXXX XX

• County Taxes XXXXXXXX

Due County for Added and Omitted Taxes 102,835.15 XXXXXXXX XX

• Due County for Added and Omitted Taxes 102,835.15 XXXXXXXX

26,442,775.90 26,442,775.90

～

SPECIAL DISTRICT TAXES

• 2014 Levy: (List Each Type ofDistrict Tax Separately - see Footnote) XXXXXXXX XX XXXXXXXX
• Fire - 4 Districts 81108-00 5,614,930.00 XXXXXXXX XX XXXXXXXX
• Sewer - 81111-00 XXXXXXXX XX XXXXXXXX
• Water - 81112-00 XXXXXXXX XX XXXXXXXX
• Garbage - 81109-00 XXXXXXXX XX XXXXXXXX
• Open Space- 81105-00 XXXXXXXX XX XXXXXXXX
• XXXXXXXX XX XXXXXXXX
• XXXXXXXX XX XXXXXXXX
• Paid 80003-08 5,614,930.00 XXXXXXXX

Footnote: Please state the number of districts in each instance

Sheet 15

STATE LIBRARY AID RESERVE FOR MAINTENANCE OF FREE PUBLIC LIBRARY WITH STATE AID

Balance January 1, 2014 80004-01 XXXXXXXXXX XX

Debit Credit

State Library Aid Received in 2014 80004-02 XXXXXXXXXX XX

Expended 80004-09 XXXXXXXXXX XX

Balance December 31, 2014 80004-10

RESERVE FOR EXPENSE OF PARTICIPATION IN FREE COUNTY LIBRARY WITH STATE AID

RESERVE FOR AID TO LIBRARY OR READING ROOM WITH STATE AID (N.J.S.A. 40:54-35)

RESERVE FOR LIBRARY SERVICES WITH FEDERAL AID

Sheet 16

STATEMENT OF GENERAL BUDGET REVENUES 2014

Source Budget Realized Excess or Deficit*\n-03

-01 -02

Surplus Anticipated 80101- 2,200,000.00 2,200,000.00 0.00

Surplus Anticipated with Prior Written Consent of Director of Local Government 80102- 0.00

Miscellaneous Revenue Anticipated: XXXXXXXX XX XXXXXXXX XX XXXXXXXX XX

• Miscellaneous Revenue Anticipated: XXXXXXXX XX XXXXXXXX XX XXXXXXXXX

Adopted Budget 7,637,588.66 7,911,486.91 273,898.25

Added by N.J.S. 40A:4-87: (List on 17a) XXXXXXXX XX XXXXXXXX XX XXXXXXXX XX

• Added by N.J.S. 40A:4-87: (List on 17a) XXXXXXXX XX XXXXXXXX XX XXXXXXXXX

199,984.37 199,984.37 0.00

Total Miscellaneous Revenue Anticipated 80103- 7,837,573.03 8,111,471.28 273,898.25

Receipts from Delinquent Taxes 80104- 1,400,000.00 1,661,107.78 261,107.78

Amount to be Raised by Taxation: XXXXXXXX XX XXXXXXXX XX XXXXXXXX XXXXXXXX XX

• Amount to be Raised by Ta'Cation: XXXXXXXX XX XXXXXXXX XX XXXXXXXXX

(a) Local Tax for Municipal Purposes 80105- 29,785,262.60 XXXXXXXX XX XXXXXXXX XX

• (a) Local Tax for Municipal Purposes 80105- 29,785,262.60 XXXXXXXX XX XXXXXXXXX

(b) Addition to Local District School Tax 80106- XXXXXXXX XX XXXXXXXX XX

• (b) Addition to Local District School Ta'C 80106- XXXXXXXX XX XXXXXXXXX

Total Amount to be Raised by Taxation 80107- 29,785,262.60 30,771,597.20 986,334.60

41,222,835.63 42,744,176.26 1,521,340.63

ALLOCATION OF CURRENT TAX COLLECTIONS

ALLOCATION OF CURRENT TAX COLLECTIONS

• Amount to be Raised by Taxation XXXXXXXX XX XXXXXXXXX
• Local District School Ta'C 80109-00 81,958,272.00 XXXXXXXXX
• Regional School Tax 80119-00 0.00 XXXXXXXXX
• Regional High School Tax 80110-00 0.00 XXXXXXXXX
• County Ta'Ces 80111-00 26,271,390.32 XXXXXXXXX
• Due County for Added and Omitted Taxes 80112-00 102,835.16 XXXXXXXXX
• Special District Taxes 80113-00 5,614,930.00 XXXXXXXXX
• Municipal Open Space Ta'C 80120-00 1,334,793.82 XXXXXXXXX
• Balance for Support ofMunicipal Budget (or) 80116-00 30,771,597.20 XXXXXXXXX
• *Excess Non-Budget Revenue (see footnote) 80117-00 XXXXXXXXX
• *Deficit Non-Budget Revenue (see footnote) 80118-00 XXXXXXXX

* These items are applicable only when there is no "Amount to be Raised by Taxation" in the "Budget" column of the statement at the top of this sheet. In such instances, any excess or deficit in the above allocation would apply to "Non-Budget Revenue" only.

Sheet 17

STATEMENT OF GENERAL BUDGET REVENUES 2014 (Continued)

MISCELLANEOUS REVENUES ANTICIPATED: ADDED BY N.J.S. 40A:4-87

CFO Signature: ___

CFO Signature: ___

Sheet 17a

STATEMENT OF GENERAL BUDGET APPROPRIATIONS 2014

FOOTNOTES - RE: OVEREXPENDITURES

Every appropriation overexpended in the budget document must be marked with an * and must agree in the aggregate with this item. RE: UNEXPENDED BALANCES CANCELED:

Are not to be shown as "Paid or Charged" in the budget document. In all instances "Total Appropriations" and "Overexpenditures" must equal the sum of "Total Expenditures" and "Unexpended Balances Canceled".

SCHEDULE OF EMERGENCY APPROPRIATIONS FOR LOCAL DISTRICT SCHOOL PURPOSES (EXCEPT FOR TYPE I SCHOOL DEBT SERVICE) NOT APPLICABLE

Sheet 18

ཟརབཞགཡགརནཟརབརགསབསརབརགཟརབརགསབསརབཞག

RESULTS OF 2014 OPERATION

• Excess ofanticipated Revenues: XXXXXXXX XX XXXXXXXX
• XXXXXXXX
• Payments in Lieu ofTaxes on Real Property 81120- XXXXXXXX
• Sale of Municipal Assets XXXXXXXX
• Deferred School Tax Revenue: (See School Taxes, Sheets 13 & 14) XXXXXXXX XX xxxxxxxx
• Balance January 1,2014 80013-07 XXXXXXXX
• Deficit in Anticipated Revenues: XXXXXXXX XX XXXXXXXX
• Balance December 31, 2014 80013-08 XXXXXXXX
• Miscellaneous Revenues Anticipated 80013-09 0.00 XXXXXXXX
• Delinquent Tax Collections 80013-10 0.00 XXXXXXXX
• XXXXXXXX
• Required Collection ofCurrent Taxes 80013-11 XXXXXXXX
• Interfund Advances Originating in 2014 80013-12 XXXXXXXX
• Misc 183.42 XXXXXXXX
• PY Senior Disallowed 11,501.37 XXXXXXXX
• Refund PY Revenue 59.73 XXXXXXXX
• Cancel Grant Receivables 26,924.85 XXXXXXXX
• Surplus Balance - To Surplus (Sheet 21) 80013-14 3,314,229.80 XXXXXXXX
• Deficit Balance - To Trial Balance (Sheet 3) 80013-13 XXXXXXXX

Sheet 19

SCHEDULE OF MISCELLANEOUS REVENUES NOT ANTICIPATED

Sheet 20

SURPLUS - CURRENT FUND YEAR 2014

Debit Credit

1. Balance January 1, 2014 80014-01 XXXXXXXX XX 2,873,066.69
2. XXXXXXXX XX
3. Excess Resulting from 2014 Operations 80014-02 XXXXXXXX XX 3,314,229.80

• 2. XXXXXXXX
• Amount Appropriated in the 2014 Budget - Cash 80014-03 2,200,000.00 XXXXXXXX XX
• Amount Appropriated in the 2014 Budget - with Prior Written Consent of Director of Local Government Services 80014-04 0.00 XXXXXXXX XX
• 4. Amount Appropriated in the 2014 Budget - Cash 80014-03 2,200,000.00 XXXXXXXX

6. Reverse Prior Year Audit Entry 474.43 XXXXXXXX XX

• ten Consent of Director of Local Government Services 80014-04 0.00 XXXXXXXX

7. Balance December 31, 2014 80014-05 3,986,822.06 XXXXXXXX XX

• 6. Reverse Prior Year Audit Entry 474.43 XXXXXXXX

6,187,296.49 6,187,296.49

• 7. Balance December 31,2014 80014-05 3,986,822.06 XXXXXXXX

ANALYSIS OF BALANCE DECEMBER, 31, 2014 (FROM CURRENT FUND - TRIAL BALANCE)

* IN THE CASE OF A "DEFICIT IN CASH SURPLUS", "OTHER ASSETS

WOULD ALSO BE PLEDGED TO CASH LIABILITIES.

# MAY NOT BE ANTICIPATED AS NON-CASH SURPLUS IN 2015 BUDGET. (1) MAY BE ALLOWED UNDER CERTAIN CONDITIONS. NOTE: Deferred charges for authorizations under N.J.S. 40A:4-55 (Tax Map, etc.), N.J.S. 40A:4-55 (Flood Damage, etc.), N.J.S. 40A:4-55.1 (Roads and Bridges, etc.) and N.J.S. 40A:4-55.13 (Public Exigencies, etc.) to the extent of emergency notes issued and outstanding for such purposes, together with such emergency notes, may be omitted from this analysis.

Sheet 21

(FOR MUNICIPALITIES ONLY) CURRENT TAXES - 2014 LEVY

(Amounts in millions)

2. Amount of Levy Special District Taxes 82102-00 $ 5,630,673.39
3. Amount Levied for Omitted Taxes under N.J.S.A. 54:4-63.12 et. seq. 82103-00 $
4. Amount Levied for Added Taxes under N.J.S.A. 54:4-63.1 et. seq. 82104-00 $ 565,566.31
5. 5a. Subtotal 2014 Levy $ 145,604,218.59
6. 5b. Reductions due to tax appeals ** $
7. 5c. Total 2014 Tax Levy 82106-00 $ 145,604,218.59
6. Transferred to Tax Title Liens 82107-00 $ 253,550.16
7. Transferred to Foreclosed Property 82108-00 $ 0.00
8. Remitted, Abated or Canceled 82109-00 $ 176,019.20
9. Discount Allowed 82110-00 $
10. Collected in Cash: In 2013 82121-00 $ 627,662.80
11. In 2014 * 82122-00 $ 142,203,976.10
12. R.E.A.P. Revenue 82124-00 $
13. State's Share of 2014 Senior Citizens and Veterans Deductions Allowed 82123-00 $ 520,572.60
14. Total to Line 14 82111-00 $ 143,352,211.50
11. Total Credits $ 143,781,780.86
12. Amount Outstanding December 31, 2014 83120-00 $ 1,822,437.73
13. Percentage of Cash Collections to Total 2014 Levy, (Item 10 divided by Item 5c) is 98.45% 82112-00
14. Note: If municipality conducted Accelerated Tax Sale or Tax Levy Sale check here — & complete sheet 22
14. Calculation of Current Taxes Realized in Cash:

Total of Line 10 $ 143,352,211.50

Less: Reserve for Tax Appeals Pending State Division of Tax Appeals $ 0.00

To Current Taxes Realized in Cash (Sheet 17) $ 143,352,211.50

Note A: In showing the above percentage the following should be noted: Where Item 5 shows $1,500,000.00, and Item 10 shows $1,049,977.50, the percentage represented by the cash collections would be $1,049,977.50 / $1,500,000 or .699985. The correct percentage to be shown as Item 13 is 69.99% and not 70.00%, nor 69.999%

Note: On Item 1 if Duplicate (Analysis) Figure is used; be sure to include Senior Citizens and Veterans Deductions.

Include overpayments applied as part of 2014 collections.

Tax appeals pursuant to R.S. 54:3-21 et seq and/or R.S. 54:48-1 et seq approved by resolution of the governing body prior to introduction of municipal budget. (N.J.S.A. 40A:4-41)

Sheet 22

NOT APPLICABLE ACCELERATED TAX SALE / TAX LEVY SALE - CHAPTER 99 To Calculate Underlying Tax Collection Rate for 2014

N/A

Utilize this sheet only if you conducted an Accelerated Tax Sale or Tax Levy Sale pursuant to Chapter 99, P.L. 1997.

1. (1) Utilizing Accelerated Tax Sale

Total of Line 10 Collected in Cash (sheet 22).....$ ___

LESS: Proceeds from Accelerated Tax Sale ___

NET Cash Collected $_____

Line 5c (sheet 22) Total 2014 Tax Levy.....$ ___

Percentage of Collection Excluding Accelerated Tax Sale Proceeds (Net Cash Collected divided by Item 5c) is..... %

(2) Utilizing Tax Levy Sale

Total of Line 10 Collected in Cash (sheet 22).....$

LESS: Proceeds from Tax Levy Sale (excluding premium).....

NET Cash Collected $ ___

Line 5c (sheet 22) Total 2014Tax Levy.....$ ___

Percentage of Collection Excluding Accelerated Tax Sale Proceeds

(Net Cash Collected divided by Item 5c) is..... ___ %

Sheet 22a

SCHEDULE OF DUE FROM/TO STATE OF NEW JERSEY FOR SENIOR CITIZENS AND VETERANS DEDUCTIONS

Calculation of Amount to be included on Sheet 22, Item 10-2014 Senior Citizens and Veterans Deductions Allowed

Sheet 23

SCHEDULE OF RESERVE FOR TAX APPEALS PENDING (N.J.S.A. 54:3-27)

Debit Credit

Balance January 1, 2014 XXXXXXXX XX 313,782.95

Taxes Pending Appeals XXXXXXXX XX XXXXXXXX XX

Interest Earned on Taxes Pending Appeals XXXXXXXX XX XXXXXXXX XX

Contested Amount of 2014 Taxes Collected which are Pending State Appeal (Item 14, Sheet 22) XXXXXXXX XX 0.00

Interest Earned on Taxes Pending State Appeals XXXXXXXX XX

Cash Paid to Appellants (Including 5% Interest from Date of Payment) XXXXXXXX XX

Closed to Results of Operations (Portion of Appeal won by Municipality, including Interest) XXXXXXXX XX

Balance December 31, 2014 313,782.95 XXXXXXXX XX

Taxes Pending Appeals* XXXXXXXX XX XXXXXXXX XX

Interest Earned on Taxes Pending Appeals XXXXXXXX XX XXXXXXXX XX

* Includes State Tax Court and County Board of Taxation 313,782.95 313,782.95

Signature of Tax Collector

887 License # ___ Date ___

Sheet 24

NOT APPLICABLE ACCELERATED TAX SALE - CHAPTER 99 Calculation To Utilize Proceeds In Current Budget As Deduction To Reserve For Uncollected Taxes Appropriation

Note: This sheet should be completed only if you are conducting an accelerated tax sale for the first time in the current year.

• A.Reserve for Uncollected Taxes (sheet 25, Item 12) $___
• B.Reserve for Uncollected Taxes Exclusion Outstanding Balance of Delinquent Taxes (sheet 26, Item 14A) x % of Collection (Item 16)
• C.TIMES: % of increase of Amount to be Raised by Taxes over Prior Year _____ % [(2014 Estimated Total Levy - 2013 Total Levy)/2013 Total Levy]
• D.Reserve for Uncollected Taxes Exclusion Amount $___ [(B x C) + B]
• E.Net Reserve for Uncollected Taxes Appropriation in Current Budget (A - D) $___
• 2014 Reserve for Uncollected Taxes Appropriation Calculation (Actual)
• Subtotal General Appropriations (item8(L) budget sheet 29) $___
• Taxes not Included in the budget (AFS 25, items 2 thru 7) __Total___
• Less: Anticipated Revenues (item 5, budget sheet 11) $___
• equired $_____
• Cash Required
• Total Required at _____% (items 4+6) $_____
• Reserve for Uncollected Taxes (item E above) $___

Sheet 25a

SCHEDULE OF DELINQUENT TAXES AND TAX TITLE LIENS

• 16. Percentage of Cash Collections to Adjusted Amount Outstanding (Item No. 10 divided by Item No. 9) is boxed 43.48% 17. Item No. 14 multiplied by percentage shown above is boxed 1,845,613.34 and represents the maximum amount that may be anticipated in 2015. 83125-00 (See Note A on Sheet 22 - Current Taxes)

(1) These amounts will always be the same.

Sheet 26

རཡལཕངཡཡསཡགཡངཆངཊཐགཁངསངགསངབདསནབངབའཁདདདདམབབསཔཁཁདདདསངརཆབཁཁངསཞསཁཡནཚགསཀཚགསགངསངགཉནཉནཞནགཉསཤངཀངགངཁདཐགཏགཏགཏགཏཤསཤངཤསཤངཤསཤངཀང

SCHEDULE OF FORECLOSED PROPERTY (PROPERTY ACQUIRED BY TAX TITLE LIEN LIQUIDATION)

CONTRACT SALES

NOT APPLICABLE Debit Credit

15. Balance January 1, 2014 84115-00 XXXXXXXX XX
16. 2014 Sales from Foreclosed Property 84116-00 XXXXXXXX XX
17. Collected* 84117-00 XXXXXXXX XX
18. 84118-00 XXXXXXXX XX
19. Balance December 31, 2014 84119-00 XXXXXXXX XX

MORTGAGE SALES

NOT APPLICABLE Debit Credit

20. Balance January 1, 2014 84120-00 XXXXXXXX XX
21. 2014 Sales from Foreclosed Property 84121-00 XXXXXXXX XX
22. Collected* 84122-00 XXXXXXXXXX XX
23. 84123-00 XXXXXXXXXX XX
24. Balance December 31, 2014 84124-00 XXXXXXXXXX XX

Analysis of Sale of Property: 0.00\n* Total Cash Collected in 2014 (84125-00)

Realized in 2014 Budget 0.00

To Results of Operation (Sheet 19) 0.00

Sheet 27

ཡངཡརཡརཡར

DEFERRED CHARGES - MANDATORY CHARGES ONLY - CURRENT, TRUST, AND GENERAL CAPITAL FUNDS (Do not include the emergency authorizations pursuant to N.J.S. 40A:4-55, N.J.S. 40A:4-55.1 or N.J.S. 40A:4-55.13 listed on Sheets 29 and 30.)

ok

__________ __________

10. ___

*Do not include items funded or refunded as listed below.

EMERGENCY AUTHORIZATIONS UNDER N.J.S. 40A:4-47 WHICH HAVE BEEN FUNDED OR REFUNDED UNDER N.J.S. 40A:2-3 OR N.J.S. 40A:2-51

Date Purpose Amount

1. ___ $
2. $
3. $
4. $_____
5. $___

JUDGEMENTS ENTERED AGAINST MUNICIPALITY AND NOT SATISFIED

Appropriated for

in Budget of Year 2015 In Favor of On Account of Date Entered Amount

2. ___

3. ___
4. $ $ ___ $ ___
4. ___ $_____ _____

$_____ _____

Sheet 28

___

N.J.S. 40A:4-53 SPECIAL EMERGENCY - TAX MAP; REVALUATION; MASTER PLAN; REVISION AND CODIFICATION OF ORDINANCES; DRAINAGE MAPS FOR FLOOD CONTROL; PRELIMINARY ENGINEERING STUDIES, ETC. FOR SANITARY SEWER SYSTEM; MUNICIPAL CONSOLIDATION ACT; FLOOD OR HURRICANE DAMAGE.

Date Purpose Amount Authorized Not Less Than 1/5 of Amount Authorized* Balance Dec. 31, 2013 REDUCED IN 2014 Balance Dec. 31, 2014

By 2014 Budget Canceled by Resolution

2012 Codification of Ordinances ORD 31-11 20,130.00 4,026.00 12,078.00 4,026.00 8,052.00

2013 Hurricane Sandy 1,905,000.00 381,000.00 1,524,000.00 621,287.37 902,712.63

Sheet 29

80025-00 80026-00 ance with N.J.S. 40A:4-53 et seq. and Chief Financial Officer

It is hereby certified that all outstanding "Special Emergency" appropriations have been adopted by the governing body in full compliance with N.J.S. 40A:4-43 et seq. and are recorded on this page

* Not less than one-fifth (1/5) of amount authorized but not more than the amount shown in the column "Balance Dec. 31, 2014" must be entered here and then raised in the 2015 budget.

Sheet 29

. .

Sheet 30

NOT APPLICABLE

N.J.S. 40A:4-55.1, ET SEQ., SPECIAL EMERGENCY - DAMAGE CAUSED TO ROADS OR BRIDGES BY SNOW, ICE, FROST OR FLOOD N.J.S. 40A:4-55.13, ET SEQ., SPECIAL EMERGENCY - PUBLIC EXIGENCIES CAUSED BY CIVIL DISTURBANCES

Date Purpose Amount Authorized Not Less Than 1/5 of Amount Authorized* Balance Dec. 31, 2013 REDUCED IN 2014 Balance Dec. 31, 2014

By 2014 Budget Canceled by Resolution

/ /

Totals

It is hereby certified that all outstanding "Special Emergency" appropriations have been adopted by the governing body in full compliance with N.J.S. 40A:4-55.1 et seq. and N.J.S.A. 40A:4-55.13 et seq. are recorded on this page

Chief Financial Officer

* Not less than one-third (1/3) of amount authorized but not more than the amount shown in the column "Balance Dec. 31, 2014" must be entered here and then raised in the 2015 budget.

Sheet 30

SCHEDULE OF BONDS ISSUED AND OUTSTANDING AND 2015 DEBT SERVICE FOR BONDS (COUNTY) (MUNICIPAL) GENERAL CAPITAL BONDS

Debit Credit 2015 Debt Service

Outstanding January 1, 2014 80033-01 XXXXXXXX XX 22,492,000.00 3,600,000.00

Issued 80033-02 XXXXXXXX XX 5,485,000.00

Paid 80033-03 3,501,000.00 XXXXXXXX XX

Outstanding December 31, 2014 80033-04 24,476,000.00 XXXXXXXX XX

27,977,000.00 27,977,000.00

2015 Bond Maturities - General Capital Bonds 80033-05

2015 Interest on Bonds* 80033-06 926,072.40

ASSESSMENT SERIAL BONDS

Outstanding January 1, 2014 80033-07 XXXXXXXX XX

Issued 80033-08 XXXXXXXX XX

Paid 80033-09 XXXXXXXX XX

Outstanding December 31, 2014 80033-10 XXXXXXXX XX

2015 Bond Maturities - Assessment Bonds 80033-11

2015 Interest on Bonds* 80033-12

Total "Interest on Bonds - Debt Service" (*Items) 80033-13 926,072.40

LIST OF BONDS ISSUED DURING 2014

Purpose 2015 Maturity Amount Issued Date of Issue Interest Rate

General Obligation Bonds - 19-09, 25-10, 3-12 300,000 5,485,000 7/23/2014 Various

Total

80033-14 80033-15

Sheet 31

དངཁརཁངསཁརཁངསཁརཁངསཁརཁངསཁརཁངས

SCHEDULE OF LOANS ISSUED AND OUTSTANDING AND 2015 DEBT SERVICE FOR LOANS (COUNTY) (MUNICIPAL) ___ LOAN

Outstanding January 1, 2014 80033-01 XXXXXXXX XX

Debit Credit 2015 Debt Service

Issued 80033-02 XXXXXXXX XX

Paid 80033-03 XXXXXXXX XX

Outstanding December 31, 2014 80033-04 XXXXXXXX XX

2015 Loan Maturities 80033-05 $

2015 Interest on Loans 80033-06 $

Total 2015 Debt Service for Loan 80033-13 $

LOAN

Outstanding January 1, 2014 80033-07 XXXXXXXX XX

Issued 80033-08 XXXXXXXX XX

Paid 80033-09 XXXXXXXX XX

Outstanding December 31, 2014 80033-10 XXXXXXXX XX

2015 Loan Maturities 80033-11 $

2015 Interest on Loans 80033-12 $

Total 2015 Debt Service for Loan 80033-13 $

LIST OF LOANS ISSUED DURING 2014

2015 Maturity Amount Issued Date of Issue Interest Rate

Total

Sheet 31a

Purpose

n/a

SCHEDULE OF BONDS ISSUED AND OUTSTANDING AND 2015 DEBT SERVICE FOR BONDS

TYPE I SCHOOL TERM BONDS

Debit Credit 2015 Debt Service

Outstanding January 1, 2014 80034-01 XXXXXXXX XX

Paid 80034-02 XXXXXXXX XX

Outstanding December 31, 2014 80034-03 XXXXXXXX XX

2015 Bond Maturities - Term Bonds 80034-04

2015 Interest on Bonds* 80034-05

TYPE I SCHOOL SERIAL BOND

Outstanding January 1, 2014 80034-06 XXXXXXXX XX

Issued 80034-07 XXXXXXXX XX

Paid 80034-08 XXXXXXXX XX

Outstanding December 31, 2014 80034-09 XXXXXXXX XX

2015 Interest on Bonds* 80034-10

2015 Bond Maturities - Serial Bonds 80034-11

Total Interest on Bonds Time I School Debt Service* (*Items) 80034.12

Total "Interest on Bonds - Type I School Debt Service" (*Items)

LIST OF BONDS ISSUED DURING 2014

Purpose 2015 Maturity -01 Amount Issued -02 Date of Issue Interest Rate

Total 80035-

2015 INTEREST REQUIREMENT - CURRENT FUND DEBT ONLY

1. Emergency Notes 80036- __________
2. Special Emergency Notes 80037- $_____902,713
3. Tax Anticipation Notes 80038- __________
4. Outstanding 2015 Interest Dec. 31, 2014 Requirement
5. \qquad 0
4. Interest on Unpaid State and County Taxes 80039- __________
5. __________
5. ___
6. __________
6. _____

Sheet 32

DEBT SERVICE FOR NOTES (OTHER THAN ASSESSMENT NOTES)

Title or Purpose of Issue Original Amount Issued Original Date of Issue* Amount of Note Outstanding Dec. 31, 2014 Date of Maturity Rate of Interest 2015 Budget Requirement Interest Computed to (Insert Date)

1. Capital Ord 18-13 1,891,241.00 8/5/2014 1,891,241.00 8/4/2015 1.00% 1,891,241.00 18,859.88 8/4/2015
2. For Principal For Interest**
2. Hurricane Sandy 1,905,000.00 12/31/2012 902,712.63 12/18/2015 0.00% 381,000.00

10. /
11. 12.
13. 14.

Total

Memo: Designate all "Capital Notes" issued under N.J.S. 40A:2-8(b) with "C". Such notes must be retired at the rate of 20% of the original amount issued annually.

80051-01 80051-02

Memo: Type I School Notes should be separately listed and totaled.

Memo: Refunding Bond Anticipation Notes Notes should be separately listed and totaled.

* "Original Date of Issue" refers to the date when the first money was borrowed for a particular improvement, not the renewal date of subsequent notes which were issued.

All notes with an original date of issue of 2012 or prior require one legally payable installment to be budgeted if it is contemplated that such notes will be renewed in 2015 or written intent of permanent financing submitted with statement.

**If interest on notes is financed by ordinance, designate same, otherwise an amount must be included in this column.

(Do not crowd - add additional sheets)

Sheet 33

NOT APPLICABLE DEBT SERVICE SCHEDULE FOR ASSESSMENT NOTES

Title or Purpose of Issue Original Amount Issued Original Date of Issue* Amount of Note Outstanding Dec. 31, 2013 Date of Maturity Rate of Interest 2014 Budget Requirement Interest Computed to (Insert Date)

For Principal For Interest**

N/A

/

10. 11.
12. 13.
14. Total

MEMO: *See Sheet 33 for clarification of "Original Date of Issue"

80051-01 80051-02

Assessment Notes with an original date of issue of December 31, 2010 or prior must be appropriated in full in the 2014 Dedicated Assessment Budget or written intent of permanent financing submitted with statement.

**Interest on Assessment Notes must be included in the Current Fund Budget appropriation "Interest on Notes".

(Do not crowd - add additional sheets)

Sheet 34

SCHEDULE OF IMPROVEMENT AUTHORIZATIONS (GENERAL CAPITAL FUND)

IMPROVEMENTS Specify each authorization by purpose. Do not merely designate by a code number. Balance - January 1, 2014 2014 Authorizations Prior Year Reserve for Encumbrances Expended Current Year Reserve for Encumbrances Authorizations Canceled Transferred Balance - December 31, 2014

Funded Unfunded Funded Unfunded

09-07-01 MUN PARK FAC. (REC FIELDS) 1,172.90 0.00 0.00 (10,000.00) 11,172.90 0.00

09-07-03 CONSTRUCTION OF PW STORAGE BLDG 1,637.08 0.00 0.00 0.00 1,637.08 0.00

09-07-04,28-07A ACQ SECURITY/TELECOMM,GPS 65,507.51 0.00 0.00 18,134.58 17,015.00 30,357.93 0.00

09-07-06 IMPROV-LIBRARY/MUN FAC 182,368.97 0.00 0.00 4,922.00 33,999.00 88,461.97 64,830.00 0.00

10-06-1 CONSTRUCTION OF PW STORAGE BLDG 9,304.85 0.00 0.00 0.00 9,304.85 0.00

29-08 TELEPHONE/DATA SYSTEM UPGRADE 201,691.75 0.00 0.00 38,495.29 163,196.46 0.00

29-08 HYDRAULIC SYSTEM TRANSFER STATION 147,468.83 0.00 0.00 47,094.18 47,094.18 147,468.83 0.00

13-03 IMPROVEMENTS TO RECREATIONAL FACILITIES 9,315.46 0.00 0.00 6,913.54 2,401.92 0.00

27-04-2 VARIOUS JUSTICE COMPLEX IMPROVEMETNS 53,180.24 0.00 0.00 33,004.07 9,260.84 26,751.29 50,172.18 0.00

19-09 20-10 ROADWAY IMPROVEMENTS 8,456.58 40,839.55 0.00 2,204.94 47,091.19 0.00

19-09 20-10 PUBLIC WATER SERVICE INSTALLATION 0.00 83,244.64 0.00 2,204.94 81,039.70 0.00

19-09 20-10 OFFICE EQUIPMENT 0.00 35,931.64 0.00 2,204.94 33,726.70 0.00

Sheet 35

19-09 20-10 IMPLEMENT TWP RECYCLING CENTER 1,264.65 33,250.00 0.00 2,204.94 32,309.71 0.00

19-09 20-10 POLICE DEPARTMENT EQUIPMENT 0.00 10,233.02 0.00 2,204.94 8,028.08 0.00

19-09 20-10 PUBLIC WORKS EQUIPMENT 0.00 27,933.65 0.00 12,950.00 15,154.94 25,728.71 0.00

19-09 20-10 SENIOR CENTER PASSENGER BUS 0.00 7,066.53 0.00 2,204.80 4,861.73 0.00

0.00 0.00 0.00 0.00

Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization

ー

SCHEDULE OF IMPROVEMENT AUTHORIZATIONS (GENERAL CAPITAL FUND)

IMPROVEMENTS Specify each authorization by purpose. Do not merely designate by a code number. Balance - January 1, 2014 2014 Authorizations Prior Year Reserve for Encumbrances Expended Current Year Reserve for Encumbrances Authorizations Canceled Transferred Balance - December 31, 2014

Funded Unfunded Funded Unfunded

25-10 MUNICIPAL CAPITAL IMPROVEMENTS 3,339.99 199,500.00 0.00 2,204.94 2,375.32 198,259.73 0.00

25-10 TOWNSHIP RECYCLING CENTER 1,124.84 28,500.00 0.00 2,204.94 27,419.90 0.00

25-10 TECHNOLOGY UPGRADES 2,200.87 49,010.00 0.00 2,204.94 49,005.93 0.00

25-10 POLICE DEPT EQUIPMENT 0.00 85,266.55 0.00 65,512.89 70,558.83 2,250.00 77,970.61 0.00

25-10 DPW EQUIPMENT 0.00 101,192.48 0.00 813,327.98 823,656.72 90,863.74 0.00

DOT/JTMUA MUNICIPAL AID 2011 - PATTERSON Rd 4,732.20 0.00 0.00 0.00 4,732.20 0.00

40-11 STORM WATER BASIN 725,859.60 0.00 0.00 2,455.85 450.00 727,865.45 0.00 0.00

03-12 ROAD IMPROVEMENTS 0.00 767,538.09 0.00 141,741.27 175,723.03 219,822.37 513,733.96 0.00

03-12 DPW EQUIPMENT 0.00 63,154.33 0.00 243,912.39 246,117.33 60,949.39 0.00

03-12 AMBULANCE 0.00 10,727.36 0.00 / 2,204.94 8,522.42 0.00

25-10 ROAD & DRAINAGE IMPROVEMENTS 71,853.29 0.00 0.00 1,311.41 6,247.34 66,917.36 0.00

03-12 NON-PASSENGER VEHICLES 0.00 15,673.36 0.00 4,409.88 11,263.48 0.00

Sheet 35a

SCHEDULE OF IMPROVEMENT AUTHORIZATIONS (GENERAL CAPITAL FUND)

IMPROVEMENTS Specify each authorization by purpose. Do not merely designate by a code number. Balance - January 1, 2014 2014 Authorizations Prior Year Reserve for Encumbrances Expended Current Year Reserve for Encumbrances Authorizations Canceled Transferred Balance - December 31, 2014

Funded Unfunded Funded Unfunded

18-13 DPW EQUIPMENT 0.00 292,779.79 0.00 178,720.21 178,720.20 (0.00) 292,779.80

18-13 MOTOR POOL EQUIPMENT 0.00 6,399.16 0.00 63,900.84 63,795.64 (0.00) 6,504.36

18-13 RECORD RETENTION/MICROFILMING 8,250.00 141,750.00 0.00 0.00 8,250.00 141,750.00

18-13 AMBULANCE 8,800.00 151,200.00 0.00 160,000.00 0.00 0.00

18-13 SENIOR BUS 3,190.00 54,810.00 0.00 58,000.00 0.00 0.00

18-13 ROADS/SIDEWALKS 49,500.00 850,500.00 0.00 0.00 49,500.00 850,500.00

18-13 SECTION 20 COSTS 0.00 180,170.00 0.00 9,465.97 0.00 170,704.03

Street 35b 0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00

20-14 DPW EQUIPMENT 0.00 0.00 911,600.00 0.00 47,751.00 863,849.00

20-14 ROAD/SW/DRAINAGE 0.00 0.00 900,000.00 0.00 47,143.00 852,857.00

20-14 SENIOR CTR BUS 0.00 0.00 68,000.00 0.00 3,562.00 64,438.00

20-14 UCC VEHICLE$ 0.00 0.00 66,000.00 0.00 / 3,457.00 62,543.00

20-14 VAR PARK IMPROVEMENT 0.00 0.00 40,000.00 0.00 2,095.00 37,905.00

20-14 SECTION 20 COSTS 0.00 0.00 198,560.00 810.00 0.00 197,750.00

0.00 0.00 0.00 0.00 0.00 0.00

0.00 0.00 0.00 0.00 0.00 0.00

Total 70000- 1,560,219.61 3,236,670.15 2,184,160.00 1,608,853.09 1,979,056.57 356,675.95 1,984,724.69 3,541,580.19

GENERAL CAPITAL FUND

SCHEDULE OF CAPITAL IMPROVEMENT FUND

Debit Credit

Balance January 1, 2014 80031-01 XXXXXXXX XX 4,037.88

Received from 2014 Budget Appropriation* 80031-02 XXXXXXXX XX 100,000.00

XXXXXXXX XX

Improvement Authorizations Canceled (financed in whole by the Capital Improvement Fund) 80031-03 XXXXXXXX XX

List by Improvements - Direct Charges Made for Preliminary Costs: XXXXXXXX XX XXXXXXXX XX

XXXXXXXX XX

XXXXXXXX XX

XXXXXXXX XX

XXXXXXXX XX

XXXXXXXX XX

XXXXXXXX XX

XXXXXXXX XX

XXXXXXXX XX

XXXXXXXX XX

XXXXXXXX XX

XXXXXXXX XX

XXXXXXXX XX

XXXXXXXX XX

XXXXXXXX XX

XXXXXXXX XX

XXXXXXXX XX

XXXXXXXX XX

Appropriated to Finance Improvement Authorizations 80031-04 104,008.00 XXXXXXXX XX

XXXXXXXX XX

Balance December 31, 2014 80031-05 29.88 XXXXXXXX XX

104,037.88 104,037.88

* The full amount of the 2014 budget appropriation should be transferred to this account unless the balance of the appropriation is to be permitted to lapse.

Sheet 36

GENERAL CAPITAL FUND

• Balance January 1,2014 80030-01 XXXXXXXX
• Received from 2014 Budget Appropriation * 80030-02 XXXXXXXX
• Received from 2014 Emergency Appropriation * 80030-03 XXXXXXXX
• Appropriated to Finance Improvement Authorizations 80030-04 XXXXXXXX
• Balance December 31, 2014 80030-05 XXXXXXXX
• XXXXXXXX

*The full amount of the 2014 appropriation should be transferred to this account unless the balance of the appropriation is permitted to lapse.

CAPITAL IMPROVEMENTS AUTHORIZED IN 2014 AND DOWN PAYMENTS (N.J.S. 40A:2-11)

GENERAL CAPITAL FUND ONLY

NOTE - Where amount in column "Down Payment Provided by Ordinance" is LESS than 5% of amount in column "Total Obligations Authorized", explanation must be made part of or attached to this sheet.

Sheet 37

GENERAL CAPITAL FUND

STATEMENT OF CAPITAL SURPLUS YEAR - 2014

Debit Credit

Balance January 1, 2014 80029-01 XXXXXXXXXX XX 60,098.95

Premium on Sale of Bonds XXXXXXXXXX XX 104,149.75

Funded Improvement Authorizations Canceled XXXXXXXXXX XX 0.45

Appropriated to Finance Improvement Authorizations 80029-02 XXXXXXXXXX XX

Appropriated to 2014 Budget Revenue 80029-03 60,000.00 XXXXXXXXXX XX

Balance December 31, 2014 80029-04 104,249.15 XXXXXXXXXX XX

164,249.15 164,249.15

BONDS ISSUED WITH A COVENANT OR COVENANTS

1. Amount of Serial Bonds Issued Under Provisions of Chapter 233, P.L. 1944, Chapter 268, P.L. 1944, Chapter 428, P.L. 1943 or Chapter 77, Article VI-A, P.L. 1945, with Covenant or Covenants; Outstanding December 31, 2014
2. Amount of Cash in Special Trust Fund as of December 31, 2014 (Note A) $___
3. $ ___
3. Amount of Bonds Issued Under Item 1 Maturing in 2014 $_____
4. Amount of Interest on Bonds with a Covenant - 2014 Requirement $_____
5. Total of 3 and 4 - Gross Appropriation $_____
6. Less Amount of Special Trust Fund to be Used $_____
7. Net Appropriation Required

$ ___

NOTE A - This amount to be supported by confirmation from bank or banks

Footnote: Any formula other than the one shown above and required to be used by covenant or covenants is to be attached hereto Item 5 must be shown as an item of appropriation, short extended, with Item 6 shown directly following as a deduction and with the amount of Item 7 extended into the 2014 appropriation column.

Sheet 38

MUNICIPALITIES ONLY IMPORTANT

This Sheet Must Be Completely Filled in or the Statement Will Be Considered Incomplete (N.J.S.A.52:27BB-55 as Amended by Chap. 211, P.L 1981)

<div style="text-align: center;"><img src="imgs/img_in_image_box_0_0_43_575.jpg" alt="Image" width="51%" /></div>

• A.1. Total Tax Levy for the Year 2014 was
• Total Tax Levy for the Year 2014 was $145,604,218.59
• Amount of Item 1 Collected in 2014 (*) 143,352,211.50
• Seventy (70) percent of Item 1
• $143,352,211.50
• 145,604,218.59
• 一
• 101,922,953.01
• (*) Including prepayments and overpayments applied.
• B.1. Did any maturities of bonded obligations or notes fall due during the year 2014?
• Did any maturities of bonded obligations or notes fall due during the year 2014?
• Did any maturities of bonded obligations or notes fall due during the Answer YES or NO YES
• Have payments been made for all bonded obligations or notes due on or before December 31, 2014?
• Answer YES or NO:
• YES If answer is "NO" give details
• NOTE: If answer to Item B1 is YES, then Item B2 must be answered
• C.Does the appropriation required to be included in the 2015 budget for the liquidation of all bonded obligations or notes exceed 25% of the total of appropriations for operating purposes in the budget for the year just ended? Answer YES or NO: NO
• D.4. 4% of 2014 Tax Levy for all purposes: Levy -- ___ = ___ 0.00 E. Unpaid 2013 2014 Total
• 2023
• Cash Deficit 2013
• 4% of 2013 Tax Levy for all purposes: Levy -- _____ = 0.00
• $ ___
• 2023
• Cash Deficit 2014
• $ ___
• State Taxes $_____
• ___ 0.00
• County Taxes $_____
• 102,835.16 \underline{\text{102,835.16}}
• 00.0
• $
• $
• Amounts due Special Districts
• Amounts due Special Districts
• Amounts due School Districts for Local School Tax

Sheet 39