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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
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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
.
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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
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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
The outstanding indebtedness of the previous fiscal year is not in excess of 3.5%
All emergencies approved for the previous fiscal year did not exceed 3% of total appropriations;
The tax collection rate exceeded 90%
Total deferred charges did not equal or exceed 4% of the total tax levy;
There were no "procedural deficiencies" noted by the registered municipal accountant on Sheet 1a of the Annual Financial Statement; and
There was no operating deficit for the previous fiscal year.
The municipality did not conduct an accelerated tax sale for less than 3 consecutive years.
The municipality did not conduct a tax levy sale the previous fiscal year and does not plan to conduct one in the current year.
The current year budget does not contain a levy or appropriation "CAP" referendum.
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
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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.
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.
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.
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
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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
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TRIALBALANCE-CURRENTFUND
Title of AccountDebitCredit
Cash and Cash Equivalents10,666,638.61
Due from NJ - Ch. 128, P.L. 197611,697.14
Subtotal10,678,335.75
Taxes Receivable1,909,408.08
Tax Title Liens2,335,042.14
Property Acquired for Taxes6,306,200.00
Revenue Accounts Receivable20,800.90
Interfunds:
Trust-Other226.87
Subtotal10,571,677.99
Deferred Charges:
Special Emergency Authorizations910,764.63
Overexpenditure of Appropriation Reserves0.00
Appropriation Reserves1,528,256.51C
Reserve for Encumbrances1,219,991.11C
Tax Overpayments36,475.84C
Prepaid Taxes557,812.01C
Interfund-Grant Fund443,317.04C
Interfund-Other4,371.27C
Due to State of New Jersey:
Other Fees25,292.00C
County Taxes Payable102,835.15C
Accounts Payable298,210.49C
Reserve for Master Plan25,223.23C
Reserve for Police Cars118,077.50C
Reserve for Revaluation5,743.40C
Reserve for Tax Appeals313,782.95C
Reserve for Skate Park2,118.00C
Reserve for Garden State Trust Fund0.95C
Reserve-2012 COAH State Plan915,250.00C
Reserve-FEMA Reimbursements991,543.34C
Subtotal6,588,300.79
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
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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
Title of AccountDebitCredit
Reserve-Hurricane Sandy53,663.16C
Reserve-13 SCIBAL Reimb-Hurricane Sandy-DPW25,234.86C
Reserve-13 SCIBAL Reimb-Hurricane Sandy-Police30,249.00C
Reserve-Other2,117.88C
Subtotal - Cash Liabilities6,699,565.69
Note Payable902,712.63
Reserve for Receivables10,571,677.99
Fund Balance3,986,822.06
22,160,778.3722,160,778.37
(Do not crowd - add additional sheets)
Sheet 3a
」
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POST CLOSING TRIAL BALANCE - PUBLIC ASSISTANCE FUND Accounts #1 and #2* AS AT DECEMBER 31, 2014
Title of AccountDebitCredit
Public Assistance Trust Fund 1
Cash27,268.19
Reserve for Public Assistance27,268.19
27,268.1927,268.19
(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
Page 10 Download HTML
POST CLOSING TRIAL BALANCE - FEDERAL AND STATE GRANTS
AS AT DECEMBER 31, 2014
Title of AccountDebitCredit
Grants Receivable575,823.91
Interfund-Current443,317.04
Reserve for Encumbrances103,532.61
Appropriated Reserve795,817.24
Unappropriated Reserves119,791.10
1,019,140.951,019,140.95
(Do not crowd - add additional sheets)
Sheet 5
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POST CLOSING TRIAL BALANCE - TRUST FUNDS (Assessment Section Must be Separately Stated) AS AT DECEMBER 31, 2014
Title of AccountDebitCredit
Trust - Other Funds
Cash12,847,582.93
Due from County of Ocean-CDBG248,591.06
Interfund-Current Fund4,144.40
Various Reserves13,100,318.39
13,100,318.3913,100,318.39
Dog Trust Fund
Cash101,721.85
Due State of New Jersey12.00
Reserve for Dog Fund Expenditures101,709.85
101,721.85101,721.85
(Do not crowd - add additional sheets) Sheet 6
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MUNICIPAL PUBLIC DEFENDER CERTIFICATION Public Law 1998, C. 256
$
$
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
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Schedule of Trust Fund Reserves
PurposeAmount Dec. 31, 2013 per Audit ReportReceiptsDisbursementsBalance as at Dec. 31, 2014
1.Special Law Enforcement Fund49,768.7156,468.4925,204.31$ 81,032.89
2.Recycling Trust462,125.74144,800.56111,098.64495,827.66
3.Parking Offense Adjudication Act1,864.00186.000.002,050.00
4.CDBG162,360.61146,583.0067,758.08241,185.53
5.Unemployment Trust264,763.2022,942.5735,068.14252,637.63
6.Municipal Alliance1,144.27150.000.001,294.27
7.Sick Leave Trust256,794.43150,000.00142,704.82264,089.61
8.Harmony Trust474.000.000.00474.00
9.Public Defender Fees19,861.7636,116.0027,200.0028,777.76
10.Tree Escrow651,730.7410,765.0040,865.69621,630.05
11.Snow Removal300,348.91135,650.05216,645.23219,353.73
12.Developers Contrib SW/Curbs103,920.0038,260.0010,040.20132,139.80
13.Detention Basin860,073.34965.84356,256.84504,782.34
14.Youth Advisory71.870.000.0071.87
15.Management of Feral Cats47.440.000.0047.44
16.Clean Communities19,189.5017,375.0034,507.862,056.64
17.Recreation Trust214,745.21652,950.06633,108.90234,586.37
18.Handicapped Commission11,681.0517,122.9411,233.7617,570.23
19.Developer Escrow4,824,855.93575,979.241,232,334.994,168,500.18
20.Off Duty Police80,394.69672,611.50608,345.00144,661.19
21.Industrial Commission0.000.000.000.00
22.Municipal Open Space4,061,832.691,338,866.452,801,054.572,599,644.57
23.Reserve for COAH1,706,577.82176,296.36174,187.351,708,686.83
24.TTL/Premiums/Redemptions1,087,364.342,555,658.382,263,968.791,379,053.93
25.Section 125 Flexible Spending163.630.240.00163.87
26.
27.
28.
29.
30.
Totals:$ 15,142,153.886,749,747.688,791,583.17$ 13,100,318.39
Sheet 6b
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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
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POST CLOSING TRIAL BALANCE - GENERAL CAPITAL FUND
AS AT DECEMBER 31, 2014
Title of AccountDebitCredit
Est. Proceeds Bonds and Notes Authorized2,080,152.00XXXXXXXXXXX
Bonds and Notes Authorized but Not IssuedXXXXXXXXXXX2,080,152.00
Cash4,935,299.11
Investment on Bond Anticipation Note902,712.63
Deferred Charges:
Funded24,476,000.00
Unfunded3,971,730.00
Grants Receivable395.00
Interfund-Current0.00
Serial Bonds24,476,000.00
Bond Anticipation Notes1,891,241.00
Improvement Authorizations:
Funded1,984,724.69
Unfunded3,541,580.19
Reserve for Encumbrances356,675.95
Reserve-DOT Receivable
Reserve-Other, Debt Service-67,275.83
Reserve for Payment of Debt1,853,770.57
Reserve for Fire Damage10,589.48
Reserve for Bond Issuance Costs
Capital Improvement Fund29.88
Fund Balance104,249.15
36,366,288.7436,366,288.74
(Do not crowd - add additional sheets)
Sheet 8
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CASH RECONCILIATION DECEMBER 31, 2014
CashLess Checks OutstandingCash Book Balance
*On HandOn Deposit
Current815,067.279,860,999.309,427.9610,666,638.61
Trust - Assessment
Trust - Dog License328.50101,393.35101,721.85
Trust - Other25,727.3012,841,284.7619,429.1312,847,582.93
Capital - General3,870.004,931,429.114,935,299.11
Water - Operating
Water - Capital
Utility
Assessment Trust
Public Assistance**27,268.1927,268.19
Garbage District
* - 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
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CASH RECONCILIATION DECEMBER 31, 2014 (cont'd. LIST BANKS AND AMOUNTS SUPPORTING "CASH ON DEPOSIT")
Current Fund
Ocean First Bank
Account Ending in 00139,858,658.78
Account Ending in 0750560.52
Account Ending in 44031,722.00
New Jersey Cash Management
Account Ending in 717158.00
9,860,999.30
Animal Trust Fund
Ocean First Bank
Account Ending in 0062101,393.35
Other Trust Fund
Ocean First Bank
Account Ending in 00542,593,794.38
Account Ending in 03022,599,644.57
Account Ending in 013820,157.23
Account Ending in 0047227,130.43
Account Ending in 00881,393,609.01
Account Ending in 15354,298,098.44
Account Ending in 2589442,386.15
Account Ending in 257150,118.11
Account Ending in 4247163.87
Account Ending in 44111,216,182.57
12,841,284.76
General Capital Fund
Ocean First Bank
Account Ending in 00214,259,439.15
Account Ending in 0768671,988.47
New Jersey Cash Management Fund
Account Ending in 21711.49
4,931,429.11
Public Assistance
Ocean First Bank
Account Ending in 007027,268.19
Total27,762,374.71
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
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MUNICIPALITIES AND COUNTIES FEDERAL AND STATE GRANTS RECEIVABLE
GrantBalance Jan. 1, 20142014 Budget Revenue RealizedReceivedCancelledUnappropriated Reserves RealizedBalance Dec. 31, 2014
Pedestrian Safety Grant '1215,000.0015,000.000.00
Mun Alliance Alcohol&Drug '1320,905.6415,667.395,238.250.00
Handicap Recreational Opportunities Grant '1315,000.0015,000.000.00
OC Cultural & Heritage Comm '13300.00300.000.00
Safe & Secure '1315,602.9115,602.910.00
Clean Communities '130.000.00
Cops in Shops Summer/Shore Initiative '130.000.00
Click It or Ticket '13300.00300.000.00
Cops in Shops College Fall Initiative '140.002,800.002,600.00200.00
OC Office of Senior Svcs-Information Assistance Grant '140.0017,710.0017,710.000.00
Alcohol Ed & Rehabilitation Fund '140.002,427.642,427.640.00
Recycling Tonnage Grant '140.0059,028.7759,028.770.00
Drunk Driving Enforcement Fund '140.0010,507.5010,507.500.00
Clean Communities '140.0094,305.3794,305.370.00
Mun Alliance Alcohol&Drug '140.0048,643.507,832.905,436.6035,374.00
Handicap Recreational Opportunities Grant '140.0015,000.0015,000.00
State Body Armor Grant '140.009,404.889,404.880.00
OC Cultural & Heritage Comm '140.001,200.00960.00240.00
Click It or Ticket '140.004,000.004,000.000.00
NJDOT Municipal Aid - Wright Debow '140.00328,967.00328,967.00
NJDOT Municipal Aid - Brewer's Bridge Phase II '140.00325,000.00243,750.0081,250.00
Totals
Sheet 10
Sheet 10
/
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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
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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
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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
Page 22 Download HTML
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
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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
Page 24 Download HTML
*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
DebitCredit
Balance January 1, 2014 85045-00XXXXXXXXXXXX4,061,832.69
2014 Levy 85105-00XXXXXXXXXXXX1,329,594.36
Added and Omitted Taxes5,199.46
Interest EarnedXXXXXXXXXXXX4,072.63
Expenditures2,801,054.57XXXXXXXXXXXX
Balance December 31, 2014 85046-002,599,644.57XXXXXXXXXXXX
5,400,699.145,400,699.14
Expenditures 2,801,054.57 XXXXXXXX
Balance December 31, 2014 85046-00 2,599,644.57 XXXXXXXX
Debit Credit
Sheet 13
Page 25 Download HTML
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
Page 26 Download HTML
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
DebitCredit
Balance January 1, 201480003-06XXXXXXXXXX0.00
2014 Levy: (List Each Type of District Tax Separately - see Footnote)XXXXXXXXXXXXXXXXXXXX
Fire - 4 Districts81108-005,614,930.00XXXXXXXXXXXXXXXXXX
Sewer -81111-00XXXXXXXXXXXXXXXXXX
Water -81112-00XXXXXXXXXXXXXXXXXX
Garbage -81109-00XXXXXXXXXXXXXXXXXX
Open Space -81105-00XXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXX
XXXXXXXXXXXXXXXXXX
Total 2014 Levy80003-07XXXXXXXXXX5,614,930.00
Paid80003-085,614,930.00XXXXXXXXXX
Balance December 31, 201480003-090.00
5,614,930.005,614,930.00
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
Page 27 Download HTML
NOT APPLICABLE
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
Balance January 1, 201480004-03XXXXXXXXXX
State Library Aid Received in 201480004-04XXXXXXXXXX
Expended80004-11XXXXXXXXXX
Balance December 31, 201480004-12
RESERVE FOR AID TO LIBRARY OR READING ROOM WITH STATE AID (N.J.S.A. 40:54-35)
Balance January 1, 201480004-05XXXXXXXXXXX
State Library Aid Received in 201480004-06XXXXXXXXXXX
Expended80004-13XXXXXXXXXXX
Balance December 31, 201480004-14
RESERVE FOR LIBRARY SERVICES WITH FEDERAL AID
Balance January 1, 201480004-07XXXXXXXXXX
State Library Aid Received in 201480004-08XXXXXXXXXX
Expended80004-15XXXXXXXXXX
Balance December 31, 201480004-16
Sheet 16
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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
DebitCredit
Current Taxes Realized in Cash (Total of Item 10 or 14 on Sheet 22) 80108-00XXXXXXXXXX143,352,211.50
Amount to be Raised by TaxationXXXXXXXXXXXXXXXXXXXX
Local District School Tax 80109-0081,958,272.00XXXXXXXXXX
Regional School Tax 80119-000.00XXXXXXXXXX
Regional High School Tax 80110-000.00XXXXXXXXXX
County Taxes 80111-0026,271,390.32XXXXXXXXXX
Due County for Added and Omitted Taxes 80112-00102,835.16XXXXXXXXXX
Special District Taxes 80113-005,614,930.00XXXXXXXXXX
Municipal Open Space Tax 80120-001,334,793.82XXXXXXXXXX
Reserve for Uncollected Taxes 80114-00XXXXXXXXXX2,701,607.00
Deficit in Required Collection of Current Taxes (or) 80115-00XXXXXXXXXX0.00
Balance for Support of Municipal Budget (or) 80116-0030,771,597.20XXXXXXXXXX
*Excess Non-Budget Revenue (see footnote) 80117-00XXXXXXXXXX
*Deficit Non-Budget Revenue (see footnote) 80118-00XXXXXXXXXX
*These items are applicable only when there is no "Amount to be Raised by Taxation" in the "Budget"146,053,818.50146,053,818.50
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
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STATEMENT OF GENERAL BUDGET REVENUES 2014 (Continued)
MISCELLANEOUS REVENUES ANTICIPATED: ADDED BY N.J.S. 40A:4-87
SourceBudgetRealizedExcess or Deficit
Clean Communities '1494,305.3794,305.370.00
Safe & Secure '1428,805.0028,805.000.00
Handicap Recreational Opportunities Grant '14/FY15,000.0015,000.000.00
Drive Sober or Get Pulled Over '147,500.007,500.000.00
Click It or Ticket '142,400.002,400.000.00
Municipal Alliance '14/FY1535,374.0035,374.000.00
Sustainable NJ/Going Green '143,000.003,000.000.00
966 Emergency Mgmt Grant '1413,600.0013,600.000.00
CFO Signature: ___
CFO Signature: ___
Sheet 17a
Page 30 Download HTML
STATEMENT OF GENERAL BUDGET APPROPRIATIONS 2014
2014 Budget as Adopted80012-0141,022,851.26
2014 Budget - Added by N.J.S. 40A:4-8780012-02199,984.37
Appropriated for 2014 (Budget Statement Item 9)80012-0341,222,835.63
Appropriated for 2014 by Emergency Appropriation (Budget Statement Item 9)80012-040.00
Total General Appropriations (Budget Statement Item 9)80012-0541,222,835.63
Add: Overexpenditures (see footnote)80012-060.00
Total Appropriations and Overexpenditures80012-0741,222,835.63
Deduct Expenditures:
Paid or Charged [Budget Statement Item (L)]80012-0836,992,972.12
Paid or Charged - Reserve for Uncollected Taxes80012-092,701,607.00
Reserved80012-101,528,256.51
Total Expenditures80012-1141,222,835.63
Unexpended Balances Canceled (see footnote)80012-120.00
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
2014 Authorizations
N.J.S. 40A:4-46 (After adoption of Budget)
N.J.S. 40A:4-20 (Prior to adoption of Budget)
Total Authorizations
Deduct Expenditures:
Paid or Charged
Reserved
Total Expenditures
Sheet 18
ཟརབཞགཡགརནཟརབརགསབསརབརགཟརབརགསབསརབཞག
Page 31 Download HTML
RESULTS OF 2014 OPERATION
DebitCredit
Excess of anticipated Revenues:XXXXXXXXXXXXXXXXXXXX
Miscellaneous Revenues anticipated80013-01XXXXXXXXXX273,898.25
Delinquent Tax Collections80013-02XXXXXXXXXX261,107.78
XXXXXXXXXX
Required Collection of Current Taxes80013-03XXXXXXXXXX986,334.60
Unexpended Balances of 2014 Budget Appropriations80013-04XXXXXXXXXX0.00
Miscellaneous Revenue Not Anticipated81113-XXXXXXXXXX521,225.97
Miscellaneous Revenue Not Anticipated: Proceeds of Sale of Foreclosed Property (Sheet 27)81114-XXXXXXXXXX0.00
Payments in Lieu of Taxes on Real Property81120-XXXXXXXXXX
Sale of Municipal AssetsXXXXXXXXXX
Unexpended Balances of 2013 Appropriation Reserves80013-05XXXXXXXXXX996,491.22
Prior Years Interfunds Returned in 201480013-06XXXXXXXXXX35,114.79
Prior Years Accounts Payable CancelledXXXXXXXXXX244,866.90
PY Senior AllowedXXXXXXXXXX2,430.14
Cancel AppropriationsXXXXXXXXXX31,429.52
Deferred School Tax Revenue: (See School Taxes, Sheets 13 & 14)XXXXXXXXXXXXXXXXXXXX
Balance January 1, 201480013-07XXXXXXXXXX
Balance December 31, 201480013-08XXXXXXXXXX
Deficit in Anticipated Revenues:XXXXXXXXXXXXXXXXXXXX
Miscellaneous Revenues Anticipated80013-090.00XXXXXXXXXX
Delinquent Tax Collections80013-100.00XXXXXXXXXX
XXXXXXXXXX
Required Collection of Current Taxes80013-11XXXXXXXXXX
Interfund Advances Originating in 201480013-12XXXXXXXXXX
Misc183.42XXXXXXXXXX
PY Senior Disallowed11,501.37XXXXXXXXXX
Refund PY Revenue59.73XXXXXXXXXX
Cancel Grant Receivables26,924.85XXXXXXXXXX
Deficit Balance - To Trial Balance (Sheet 3)80013-13XXXXXXXXXX
Surplus Balance - To Surplus (Sheet 21)80013-143,314,229.80XXXXXXXXXX
3,352,899.173,352,899.17
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
Page 32 Download HTML
SCHEDULE OF MISCELLANEOUS REVENUES NOT ANTICIPATED
SourceAmount Realized
2% ADMIN FEE-SR CIT/VET TAX DEDUCTION10,389.97
ADMINISTRATIVE FEES334.00
AUCTION27,175.26
BID FEES731.00
CLERK9,957.50
COST SHARE REIMBURSEMENT13,639.31
COURT OVERPAYMENTS14.00
GAS & FUEL REIMBURSEMENT46,936.53
HOPE CHAPEL SALE16,800.00
LIBRARY WATER2,500.00
MISCELLANEOUS5,762.55
MV INSPECTION FINES3,565.00
NON SUFFICIENT FUNDS300.00
OCEAN COUNTY RENT OF POLLING PLACES1,000.00
OCEAN CTY JOINT INS FUND 2014 DIVIDEND451.76
PLANNING & ZONING403.59
POLICE ALARM FINES13,675.00
RESOLUTION FEES4,800.00
RESTITUTION3,216.00
SHARED SERVICES6,838.59
SUBDIVISION FEES6,967.10
SURCHARGE O/S EMPLOYMENT118,570.00
TAX COLLECTOR102,231.97
TELEPHONE REVENUE30,007.93
TOWER RENTAL94,495.74
VENDING MACHINES463.17
Total Amount of Miscellaneous Revenues Not Anticipated (Sheet 19)$ 521,225.97
Sheet 20
Page 33 Download HTML
SURPLUS - CURRENT FUND YEAR 2014
Debit Credit
Balance January 1, 2014 80014-01 XXXXXXXX XX 2,873,066.69
XXXXXXXX XX
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)
Cash80014-0610,665,503.61
Investments80014-07
Change Fund1,135.00
Sub Total10,666,638.61
Deduct Cash Liabilities Marked with "C" on Trial Balance80014-086,699,565.69
Cash Surplus80014-093,967,072.92
Deficit in Cash Surplus80014-100.00
Other Assets Pledged to Surplus:*
(1) Due from State of N.J. Senior Citizens and Veterans Deduction 80014-1611,697.14
Deferred Charges#8,052.00
Cash Deficit#80014-13
Total Other Assets80014-1419,749.14
# BUT THE CASH OR AGREEMENT IS A SHIPMENT AGREEMENT AGREEMENTS80014-152,006,000.05
* 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
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(FOR MUNICIPALITIES ONLY) CURRENT TAXES - 2014 LEVY
(Amounts in millions)
Amount of Levy Special District Taxes 82102-00 $ 5,630,673.39
Amount Levied for Omitted Taxes under N.J.S.A. 54:4-63.12 et. seq. 82103-00 $
Amount Levied for Added Taxes under N.J.S.A. 54:4-63.1 et. seq. 82104-00 $ 565,566.31
5a. Subtotal 2014 Levy $ 145,604,218.59
5b. Reductions due to tax appeals ** $
5c. Total 2014 Tax Levy 82106-00 $ 145,604,218.59
Transferred to Tax Title Liens 82107-00 $ 253,550.16
Transferred to Foreclosed Property 82108-00 $ 0.00
Remitted, Abated or Canceled 82109-00 $ 176,019.20
Discount Allowed 82110-00 $
Collected in Cash: In 2013 82121-00 $ 627,662.80
In 2014 * 82122-00 $ 142,203,976.10
R.E.A.P. Revenue 82124-00 $
State's Share of 2014 Senior Citizens and Veterans Deductions Allowed 82123-00 $ 520,572.60
Total to Line 14 82111-00 $ 143,352,211.50
Total Credits $ 143,781,780.86
Amount Outstanding December 31, 2014 83120-00 $ 1,822,437.73
Percentage of Cash Collections to Total 2014 Levy, (Item 10 divided by Item 5c) is 98.45% 82112-00
Note: If municipality conducted Accelerated Tax Sale or Tax Levy Sale check here — & complete sheet 22
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 / $1,500,000 or .699985. The correct percentage to be shown as Item 13 is 69.99% and not 70.00%, nor 69.999%
Note: On Item 1 if Duplicate (Analysis) Figure is used; be sure to include Senior Citizens and Veterans Deductions.
Include overpayments applied as part of 2014 collections.
Tax appeals pursuant to R.S. 54:3-21 et seq and/or R.S. 54:48-1 et seq approved by resolution of the governing body prior to introduction of municipal budget. (N.J.S.A. 40A:4-41)
Sheet 22
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NOT APPLICABLE ACCELERATED TAX SALE / TAX LEVY SALE - CHAPTER 99 To Calculate Underlying Tax Collection Rate for 2014
N/A
Utilize this sheet only if you conducted an Accelerated Tax Sale or Tax Levy Sale pursuant to Chapter 99, P.L. 1997.
(1) Utilizing Accelerated Tax Sale
Total of Line 10 Collected in Cash (sheet 22).....$ ___
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
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SCHEDULE OF DUE FROM/TO STATE OF NEW JERSEY FOR SENIOR CITIZENS AND VETERANS DEDUCTIONS
DebitCredit
1. Balance January 1, 2014XXXXXXXXXXXXXXXXXXXX
Due From State of New Jersey19,694.40XXXXXXXXXX
Due To State of New JerseyXXXXXXXXXX
2. Sr. Citizens Deductions Per Tax Billings70,750.00XXXXXXXXXX
3. Veterans Deductions Per Tax Billings448,500.00XXXXXXXXXX
4. Sr. Citizens Deductions Allowed By Tax Collector 20144,250.00XXXXXXXXXX
5. Veterans & Disabled Deductions Allowed by Tax Collector 20148,250.00
6. Sr. Citizens, Veterans & Disabled Deductions Allowed by Tax Collector 20132,430.14
7. Sr. Citizens Deductions Disallowed By Tax Collector 2014XXXXXXXXXX2,077.40
8. Sr. Citizens Deductions Disallowed By Tax Collector 2013XXXXXXXXXX7,810.96
9. Received in Cash from StateXXXXXXXXXX519,498.63
10. Veterans & Disabled Deductions Disallowed 20149,100.00
11. Veterans & Disabled Deductions Disallowed 20133,690.41
12. Balance December 31, 2014XXXXXXXXXXXXXXXXXXXX
Due From State of New JerseyXXXXXXXXXX11,697.14
Due To State of New JerseyXXXXXXXXXX
553,874.54553,874.54
Calculation of Amount to be included on Sheet 22, Item 10-2014 Senior Citizens and Veterans Deductions Allowed
Line 270,750.00
Line 3448,500.00
Line 4 & 512,500.00
Sub-Total531,750.00
Less: Line 7 & 1011,177.40
To Item 10, Sheet 22520,572.60
Sheet 23
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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
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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.
Reserve for Uncollected Taxes (sheet 25, Item 12) $___
Reserve for Uncollected Taxes Exclusion Outstanding Balance of Delinquent Taxes (sheet 26, Item 14A) x % of Collection (Item 16)
TIMES: % of increase of Amount to be Raised by Taxes over Prior Year _____ % [(2014 Estimated Total Levy - 2013 Total Levy)/2013 Total Levy]
Reserve for Uncollected Taxes Exclusion Amount $___ [(B x C) + B]
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
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SCHEDULE OF DELINQUENT TAXES AND TAX TITLE LIENS
DebitCredit
1. Balance January 1, 20143,931,256.82XXXXXXXXXX
A. Taxes83102-001,876,074.60XXXXXXXXXXXXXXXXXXXX
B. Tax Title Liens83103-002,055,182.22XXXXXXXXXXXXXXXXXXXX
2. Canceled:XXXXXXXXXXXXXXXXXXXX
A. Taxes83105-00XXXXXXXXXX125,691.30
B. Tax Title Liens83106-00XXXXXXXXXX
3. Transferred to Foreclosed Tax Title Liens:XXXXXXXXXXXXXXXXXXXX
A. Taxes83108-00XXXXXXXXXX
B. Tax Title Liens83109-00XXXXXXXXXX
4. Added Taxes83110-0011,501.37XXXXXXXXXX
5. Added Tax Title Liens83111-003,066.58XXXXXXXXXX
6. Adjustment between Taxes (Other than current year) and Tax Title Liens:XXXXXXXXXXXXXXXXXXXX
A. Taxes - Transfers to Tax Title Liens83104-00XXXXXXXXXX(1) 26,300.87
B. Tax Title Liens - Transfers from Taxes83107-00(1) 26,300.87XXXXXXXXXX
7. Balance Before Cash PaymentsXXXXXXXXXX3,820,133.47
8. Totals3,972,125.643,972,125.64
9. Balance Brought Down3,820,133.47XXXXXXXXXX
10. Collected:XXXXXXXXXX1,661,107.78
A. Taxes83116-001,648,613.45XXXXXXXXXXXXXXXXXXXX
B. Tax Title Liens83117-0012,494.33XXXXXXXXXXXXXXXXXXXX
11. Interest and Costs - 2014 Tax Sale83118-009,436.64XXXXXXXXXX
12. 2014 Taxes Transferred to Liens83119-00253,550.16XXXXXXXXXX
13. 2014 Taxes83123-001,822,437.73XXXXXXXXXX
14. Balance December 31, 2014XXXXXXXXXX4,244,450.22
A. Taxes83121-001,909,408.08XXXXXXXXXXXXXXXXXXXX
B. Tax Title Liens83122-002,335,042.14XXXXXXXXXXXXXXXXXXXX
15. Totals5,905,558.005,905,558.00
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
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SCHEDULE OF FORECLOSED PROPERTY (PROPERTY ACQUIRED BY TAX TITLE LIEN LIQUIDATION)
DebitCredit
1. Balance January 1, 201484101-006,318,700.00XXXXXXXXXX
2. Foreclosed or Deeded in 2014XXXXXXXXXXXXXXXXXXXX
3. Tax Title Liens84103-00XXXXXXXXXX
4. Taxes Receivable84104-00XXXXXXXXXX
5A.84102-00XXXXXXXXXX
5B. Correction of parcel listing error84105-00XXXXXXXXXX12,500.00
6. Adjustment to Assessed Valuation84106-00XXXXXXXXXX
7. Adjustment to Assessed Valuation84107-00XXXXXXXXXX0.00
8. SalesXXXXXXXXXXXXXXXXXXXX
9. Cash*84109-00XXXXXXXXXX0
10. Contract84110-00XXXXXXXXXX
11. Mortgage84111-00XXXXXXXXXX
12. Loss on Sales84112-00XXXXXXXXXX
13. Gain on Sales84113-000XXXXXXXXXX
14. Balance December 31, 201484114-00XXXXXXXXXX6,306,200.00
6,318,700.006,318,700.00
CONTRACT SALES
NOT APPLICABLE Debit Credit
Balance January 1, 2014 84115-00 XXXXXXXX XX
2014 Sales from Foreclosed Property 84116-00 XXXXXXXX XX
Collected* 84117-00 XXXXXXXX XX
84118-00 XXXXXXXX XX
Balance December 31, 2014 84119-00 XXXXXXXX XX
MORTGAGE SALES
NOT APPLICABLE Debit Credit
Balance January 1, 2014 84120-00 XXXXXXXX XX
2014 Sales from Foreclosed Property 84121-00 XXXXXXXX XX
Collected* 84122-00 XXXXXXXXXX XX
84123-00 XXXXXXXXXX XX
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
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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
Caused ByAmount Dec. 31, 2013 per Audit ReportAmount in 2014 BudgetAmount Resulting from 2014Balance as at Dec. 31, 2014
1. Emergency Authorization - Municipal*
2. Emergency Authorizations - Schools Overexpenditure of
3. Appropriations Reserves10,063.8010,063.800.000.00
4.
5.
6.
7.
8.
9.
10.
__________ __________
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
___ $
$
$
$_____
$___
JUDGEMENTS ENTERED AGAINST MUNICIPALITY AND NOT SATISFIED
Appropriated for
in Budget of Year 2015 In Favor of On Account of Date Entered Amount
2. ___
___
$ $ ___ $ ___
___ $_____ _____
$_____ _____
Sheet 28
___
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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
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. .
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
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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
Page 45 Download HTML
NOT APPLICABLE
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
Page 46 Download HTML
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
Emergency Notes 80036- __________
Special Emergency Notes 80037- $_____902,713
Tax Anticipation Notes 80038- __________
Outstanding 2015 Interest Dec. 31, 2014 Requirement
\qquad 0
Interest on Unpaid State and County Taxes 80039- __________
__________
___
__________
_____
Sheet 32
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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)
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
For Principal For Interest**
Hurricane Sandy 1,905,000.00 12/31/2012 902,712.63 12/18/2015 0.00% 381,000.00
/
12.
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
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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
/
11.
13.
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
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Page 50 Download HTML
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
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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
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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
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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
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GENERAL CAPITAL FUND
NOT APPLICABLEDebitCredit
Balance January 1, 201480030-01XXXXXXXXXX
Received from 2014 Budget Appropriation*80030-02XXXXXXXXXX
Received from 2014 Emergency Appropriation*80030-03XXXXXXXXXX
Appropriated to Finance Improvement Authorizations80030-04XXXXXXXXXX
XXXXXXXXXX
Balance December 31, 201480030-05XXXXXXXXXX
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
PurposeAmount AppropriatedTotal Obligations AuthorizedDown Payment Provided by OrdinanceAmount of Down Payment in Budget of 2014 or Prior Years
Capital Improvements & Acquisitions 20-142,184,160.002,080,152.00104,008.00104,008.00
Total 80032-002,184,160.002,080,152.00104,008.00104,008.00
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
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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
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
Amount of Cash in Special Trust Fund as of December 31, 2014 (Note A) $___
$ ___
Amount of Bonds Issued Under Item 1 Maturing in 2014 $_____
Amount of Interest on Bonds with a Covenant - 2014 Requirement $_____
Total of 3 and 4 - Gross Appropriation $_____
Less Amount of Special Trust Fund to be Used $_____
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
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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>
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.
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
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
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