General Instructions to Complete the Municipal Budget …General Instructions to Complete the Municipal Budget Workbook a) This workbook shall be used for completing the Municipal

General Instructions to Complete the Municipal Budget Workbook

a) This workbook shall be used for completing the Municipal Introduced and Adopted Budgets. b) It is designed to automatically calculate amounts linked from various data entry points. c) The individual tabs containing formulas are locked to protect the formulas. d) Fill in only the gray sections of the worksheet. e) Begin by navigating to the "Key Inputs" tab.

f)

Select the municipality (and county) by clicking on the arrow on the right side. This will populate the entity name and county. Continue to complete each of the fields in order to populate standard information throughout the workbook. If a utility(s) exists, enter the type of utility into the fields listed.

g) In all applicable signature lines, insert the email address of the applicable official.

h) Once approved by the Governing Body, the completed Introduced Budget must be submitted to the Division via the FAST "Introduced Budget" record portal and it must be precisely named as: <municode>_introbudget_20xx (all 4 digits municode must be included).

i) Once approved by the Governing Body, the completed Adopted Budget must be submitted to the Division via the FAST "Adopted Budget" record portal and it must be precisely named as: <municode>_adoptbudget_20xx (all 4 digits municode must be included).

j) Only the Chief Financial Officer has access to the "Submit for Review" tab within the FAST portal.h) Please review the addition instructions "Quick Guide for completing the Municipal Budget" link below

https://www.nj.gov/dca/divisions/dlgs/pdf/Budget_Document_Instructions.pdf

https://www.nj.gov/dca/divisions/dlgs/pdf/Budget_Document_Instructions.pdf

Version 2

Information Required forMunicipal Budget Document

Name and County of Municipality 80Full Name of Municipality BOROUGH OF CHESTER

DLGCounty of Municipality MORRISName of Municipality CHESTERType BOROUGHGoverning Body Type COUNCIL MEMBERSLocation BOROUGH OF CHESTERAddress 50 NORTH ROADAddress CHESTER, NJ 07930Phone 908-879-3660Fax 908-879-0122

Cert #Clerk DENEAN PROBASCO C-1823Tax Collector ANTONIETTA THEESFELD T-8036Chief Financial Officer JASON GABLOFF N-0457Registered Municipal Accountant HEIDI A. WOHLLEB CR00481Municipal Attorney BRIAN MASON

Newspaper OBSERVER-TRIBUNE

Day MonthDate of Introduction 7th AprilDate of Advertisement 16th AprilDate of Public Hearing 5th May

Time of Public Hearing

Net Valuation Taxable Current 403,659,000 Net Valuation Taxable Prior 398,356,400

5,302,600 Budget Year 2020

Municipal Code 1406

Utility # Utility TypeUtility 1 SEWER # of YearsUtility 2 SOLID WASTE Beginning YearUtility 3 SWIMMING POOL Ending YearUtility 4Utility 5Utility 6

Utility Assessment (Tab 37)Utility Assessment (Tab 38)

Responses and Data

Capital Impro

DLGS

Date of Original Appt. 6/8/2016

320202022

ovement Program

Version 2/2/2020

of the CHESTER County offor the fiscal year 2020.

2020 20191. Surplus 656,000.00 406,000.002. Total Miscellaneous Revenues 592,644.23 609,970.923. Receipts from Delinquent Taxes 130,000.00 120,000.004. a) Local Tax for Municipal Purposes 3,686,144.13 3,624,524.42

b) Addition to Local School District Taxc) Minimum Library Tax 130,913.27 128,354.67 Tot Amt to be Rsd by Taxes for Sup of Muni Bnd 3,817,057.40 3,752,879.09

Total General Revenues 5,195,701.63 4,888,850.01

2020 Budget Final 2019 Budget1. Operating Expenses: Salaries & Wages 815,072.00 851,321.00

Other Expenses 3,090,359.63 2,922,488.922. Deferred Charges & Other Appropriations 146,854.00 163,300.003. Capital Improvements 150,000.00 150,000.004. Debt Service (Include for School Purposes) 581,416.00 389,740.095. Reserve for Uncollected Taxes 412,000.00 412,000.00

Total General Appropriations 5,195,701.63 4,888,850.01Total Number of Employees 20 20

2020 Dedicated Utility Budget

2020 20191. Surplus 111,100.00 40,300.002. Miscellaneous Revenues 390,000.00 425,000.003. Deficit (General Budget)

Total Revenues 501,100.00 465,300.00


Other Expenses 411,300.00 409,500.002. Capital Improvements 30,000.00 30,000.003. Debt Service4. Deferred Charges & Other Appropriations 41,800.00 1,800.005. Surplus (General Budget) Total Appropriations 501,100.00 465,300.00Total Number of Employees 10 10



Total Revenues 147,500.00 142,600.00


Other Expenses 138,600.00 134,600.002. Capital Improvements3. Debt Service4. Deferred Charges & Other Appropriations 700.00 500.005. Surplus (General Budget) Total Appropriations 147,500.00 142,600.00Total Number of Employees 10 10

SOLID WASTESummary of Revenues Anticipated

Revenue and Appropriations Summaries

Summary of Appropriations

SEWER


2020 Municipal Budget

Summary of Revenues


Summary of Revenues Anticipated

Anticipated

BOROUGHMORRIS

of



Total Revenues 386,000.00 389,600.00


Other Expenses 160,000.00 153,200.002. Capital Improvements 20,000.00 20,000.003. Debt Service4. Deferred Charges & Other Appropriations 21,000.00 21,400.005. Surplus (General Budget) Total Appropriations 386,000.00 389,600.00Total Number of Employees 60 60

GeneralInterest 109,416.00Principal 472,000.00Outstanding Balance 3,858,300.00

Notice is hereby given that the budget and tax resolution was approved by theof the , County of

on , 2020.

A hearing on the budget and tax resolution will be held at , on, 2020 at o'clock PM at which time and place

objections to the Budget and Tax Resolution for the year 2020 may be presented by taxpayers orother interested parties.

Copies of the budget are available in the office of atthe Municipal Building, New Jersey,

during the hours of to 4:30 P.M. .or are available on the Borough's website at chesterborough.org.

50 North Road, Chester

COUNCIL MEMBERSBOROUGH CHESTER

Balance of Outstanding Debt

the Borough of Chester Municipal BuildingMay 5 7:00

or by calling (908) 879-3660 8 A.M.

MORRIS April 7

the Borough Clerk

of

SWIMMING POOLSummary of Revenues Anticipated


Total Budget 5,195,701.63 100.0% 2020 2021 2022 2023 2024

Employee Costs:Salaries & Wages

Sheet 17 815,072.00 102.00% 831,373.44 848,000.91 864,960.93 882,260.15 899,905.35 Sheet 25 - 102.00% - - - - -

Total 815,072.00 831,373.44 848,000.91 864,960.93 882,260.15 899,905.35

Social SecuritySheet 19 66,950.00 102.00% 68,289.00 69,654.78 71,047.88 72,468.83 73,918.21

Pensions etc.Sheet 19 75,404.00 102.00% 76,912.08 78,450.32 80,019.33 81,619.71 83,252.11 Sheet 19 - 105.00% - - - - - Sheet 19 - Sheet 20 -

InsuranceSheet 14 626,400.00 106.00% 663,984.00 703,823.04 746,052.42 790,815.57 838,264.50

Direct Employee Costs 1,583,826.00 30.5%

General Liability InsuranceSheet 14 65,060.00 1.3%

Debt Service:Sheet 27 581,416.00 11.2%

Reserve for Uncollected Taxes:Sheet 29 412,000.00 7.9%

Capital Funds:Sheet 26a 150,000.00 2.9%

Deferred Charges:Sheet 28 - 0.0%

BOROUGH OF CHESTERSUMMARY OF 2020 BUDGET

Future Budget Projections

Grants:Sheet 25 (less Salaries & Wages above) 73.23 0.0%

All Other Departmental OE's:Various Line Items 2,403,326.40 46.3% 102.00% 2,451,392.93 2,500,420.79 2,550,429.20 2,601,437.79 2,653,466.54

Projected Budget Totals 4,091,951.45 4,200,349.84 4,312,509.76 4,428,602.05 4,548,806.71

2020 2021 2022 2023 2024Budget Funding:

Fund Balance 656,000.00 25,000.00 50,000.00 75,000.00 100,000.00 Local Revenues 446,500.00 150,000.00 300,000.00 450,000.00 600,000.00 State Aid 146,071.00 Grants 73.23 Delinquent Tax 130,000.00 Local Purpose Tax 3,817,057.40 4,091,951.45 4,025,349.84 3,962,509.76 3,903,602.05 3,848,806.71

5,195,701.63 4,091,951.45 4,200,349.84 4,312,509.76 4,428,602.05 4,548,806.71

Ratables 403,659,000 411,659,000 419,659,000 427,659,000 435,659,000 443,659,000 Tax Rate 0.913 0.994 0.959 0.927 0.896 0.868 Increase 0.003 0.081 (0.035) (0.033) (0.031) (0.029)

LEVY CAP CALPrior Year 3,817,057.40 4,091,951.45 4,025,349.84 3,962,509.76 3,903,602.05

2% 76,341.15 81,839.03 80,507.00 79,250.20 78,072.04 Debt Service & Health 145,000.00 145,000.00 145,000.00 145,000.00 145,000.00

Ratables Added 14,000.00 15,000.00 16,000.00 17,000.00 18,000.00 CAP Max 4,052,398.55 4,333,790.48 4,266,856.83 4,203,759.95 4,144,674.09

Over / (Under) CAP 39,552.90 (308,440.64) (304,347.08) (300,157.90) (295,867.38)

Project Tax ResultsBOROUGH OF CHESTER2020 BUDGET FUNDING

BUDGET PRIOR BUDGET PRIOR YEAR YEAR CHANGE % YEAR YEAR CHANGE %

REVENUESSurplus 656,000.00 406,000.00 250,000.00 61.58% Local Purpose Tax Levy (only) 3,686,144.13 3,624,524.42 61,619.71 1.70%Local 446,500.00 439,300.00 7,200.00 1.64%State Aid 146,071.00 146,071.00 - 0.00% Local Tax Rate 0.9132 0.9099 0.0033 0.36%State & Federal Grants 73.23 24,599.92 (24,526.69) -99.70%Delinquent Tax 130,000.00 120,000.00 10,000.00 8.33% Assessed Valuation 403,659,000 398,356,400 5,302,600 1.33%Local Purpose Tax 3,686,144.13 3,624,524.42 61,619.71 1.70%Minimum Library Tax 130,913.27 128,354.67 2,558.60 1.99%School Tax (Debt Service) - - - #DIV/0!

TOTAL REVENUE 5,195,701.63 4,888,850.01 306,851.62 6.28%

APPROPRIATIONSSalaries & Wages 815,072.00 851,321.00 (36,249.00) -4.26% CAP CAPOther Expenses 3,090,286.40 2,897,889.00 192,397.40 6.64% @ 1.0% COLA 3,888,690.91 MAXStatutory & Deferred Charges 146,854.00 163,300.00 (16,446.00) -10.07% 3,686,144.13 ACTUALState & Federal Grants 73.23 24,599.92 (24,526.69) -99.70% CAP Base from Prior Year 3,706,955.00 3,706,955.00 (202,546.78) + OR ( )Capital (without grants) 150,000.00 150,000.00 - 0.00% Rate Applied 1.00% 3.50%Debt Service 581,416.00 389,740.09 191,675.91 49.18% Allowable CAP 3,744,024.55 3,836,698.43 School Debt Service - - - Additions:Reserve for Uncollected Taxes 412,000.00 412,000.00 - 0.00% See Sheet 3b 263,690.43 263,690.43

TOTAL APPROPRIATIONS 5,195,701.63 4,888,850.01 306,851.62 OtherAdopted Emergencies - Total CAP Allowable 4,007,714.98 4,100,388.86

Budget Expenditures Sheet 19 3,810,025.13 3,810,025.13 Remaining or (Excess) 197,689.85 290,363.73

BUDGET PRIOR YEAR YEAR CHANGE

Available 1,868,038.74 1,432,185.04 435,853.70 CURRENT PRIOR CHANGEUsed to Fund Budget 656,000.00 406,000.00 250,000.00 Actual Precentage of Collection 97.98% 98.50% -0.52%Remaining Balance 1,212,038.74 1,026,185.04 185,853.70 Used for Reserve for Taxes 96.16% 96.17% -0.01%

Remaining 1.82% 2.33% -0.51%

% OF TAX COLLECTION

COMPARISON OF REVENUES & APPROPRIATIONS

CONDITION OF SURPLUS

LOCAL TAX LEVY AND ASSESSED VALUES

STATUS OF "CAPS"SPENDING CAP 2% LEVY CAP

Must be zero or ( ) toIntroduce Budget

Total LocalProperty Total Local Total Local Tax Tax

Levy Amount Rate Levy Amount Rate Change % Assessment Tax Tax Tax Tax Change ChangeCOUNTY:

County Tax (General) 1,002,054.95 0.248 982,406.81 0.247 0.002 0.66% 100,000.00 2,657.13 913.18 2,652.80 909.87 4.33 3.31 County Library - - - #DIV/0! 125,000.00 3,321.41 1,141.48 3,316.00 1,137.34 5.41 4.14 County Health - - - #DIV/0! 150,000.00 3,985.69 1,369.77 3,979.20 1,364.80 6.49 4.97 County Open Space 29,820.19 0.007 29,235.48 0.007 0.000 0.66% 175,000.00 4,649.97 1,598.07 4,642.40 1,592.27 7.57 5.80 Total All County Levies 1,031,875.14 0.256 1,011,642.29 0.254 0.002 0.66% 200,000.00 5,314.25 1,826.37 5,305.60 1,819.74 8.65 6.63

225,000.00 5,978.54 2,054.66 5,968.80 2,047.21 9.74 7.45 SCHOOLS: 250,000.00 6,642.82 2,282.96 6,632.00 2,274.67 10.82 8.28

Local School 3,732,784.86 0.925 3,659,593.00 0.919 0.006 0.66% 275,000.00 7,307.10 2,511.25 7,295.20 2,502.14 11.90 9.11 Regional School - - - - #DIV/0! 300,000.00 7,971.38 2,739.55 7,958.40 2,729.61 12.98 9.94 Regional High School 2,103,650.00 0.521 2,103,650.00 0.528 (0.007) -1.31% 325,000.00 8,635.66 2,967.84 8,621.60 2,957.08 14.06 10.77

350,000.00 9,299.95 3,196.14 9,284.80 3,184.54 15.14 11.60 Additional Local School 375,000.00 9,964.23 3,424.44 9,948.00 3,412.01 16.23 12.42 School Debt Service - - - - #DIV/0! 400,000.00 10,628.51 3,652.73 10,611.20 3,639.48 17.31 13.25

425,000.00 11,292.79 3,881.03 11,274.40 3,866.95 18.39 14.08 SPECIAL DISTRICTS: 450,000.00 11,957.07 4,109.32 11,937.60 4,094.41 19.47 14.91

Special District Tax - - - - #DIV/0! 475,000.00 12,621.35 4,337.62 12,600.80 4,321.88 20.55 15.74 500,000.00 13,285.64 4,565.91 13,264.00 4,549.35 21.63 16.56

LOCAL PURPOSE TAX 3,686,144.13 0.913 3,624,524.42 0.910 0.003 0.36% 600,000.00 15,942.76 5,479.10 15,916.80 5,459.22 25.96 19.88 Municipal Library 130,913.27 0.032 128,354.67 0.032 0.000 0.65% 750,000.00 19,928.45 6,848.87 19,896.00 6,824.02 32.45 24.85 Municipal Open Space 40,365.90 0.010 39,835.64 0.010 - 0 1,000,000.00 26,571.27 9,131.83 26,528.00 9,098.70 43.27 33.13

TOTAL ALL LEVIES 10,725,733.30 2.657 10,567,600.02 2.653 0.004 0.16% 1,500,000.00 39,856.91 13,697.74 39,792.01 13,648.05 64.90 49.69

NET VALUATION TAXABLE 403,659,000 398,356,400

20192020Actual2019 2020

BOROUGH OF CHESTER

SUMMARY OF TAX RATES LEVY CHANGE PER VARIOUS ASSESSED VALUES

EstimatedEstimated Actual

YEAR 2020 YEAR 2019

4,783,701.63 Actual 3,659,593.00 Estimate 3,732,784.86 XXXXXXXXXXXActualEstimate XXXXXXXXXXXActual 2,103,650.00 Estimate 2,103,650.00 XXXXXXXXXXXActual 1,011,642.29 Estimate 1,031,875.14 XXXXXXXXXXXActualEstimate XXXXXXXXXXXActual 40,365.90 39,835.64 Estimate XXXXXXXXXXX

8 Total General Appropriations & Other Taxes 11,692,377.53 9

1,378,644.23 10

10,313,733.30 11 Amount of Item 10 divided by 96.16%

10,725,733.30 Analysis of Item 11:

3,732,784.86 -

2,103,650.00 1,031,875.14

- -

Tax in Local Municipal Budget 3,817,057.40 Total Amount (Line11) 10,685,367.40

Item 1 - Total General Appropriations 4,783,701.63 Item 12 - Appropriation: Reserve for Uncollected Taxes 412,000.00

Subtotal 5,195,701.63 Less: Item 9 - Total Anticipated Revenues 1,378,644.23

Amount to Be Raised by Taxation in Municipal Budget 3,817,057.40

Local Tax for Municipal Purpose 3,686,144.13

130,913.27

412,000.00

Local School District Tax (Line 2 Above)Regional School District Tax (Line 3 Above)Regional High School Tax (Line 4 Above)

Computation of "Tax in Local Municipal Budget"

County Tax (Line 5 Above)Special District Tax (Line 6 Above)Municipal Open Space Tax (Line 7 Above)

Addition to Local District School TaxMinimum Library Tax

12Appropriation: Reserve for Uncollected Taxes (Budget

Statement, Item 8(M) (Item 11, Less Item 10)

1

Less: Total Anticipated Revenues from 2020 in Municipal Budget (Item 5)

equals Amount to be Raised by Taxation (Percentage used must not exceed the applicable percentage shown by Item 13, Sheet 22)

Cash Required from 2020 to Support Local Municipal Budget and Other Taxes

2

3

4

5

6

7

Regional School District Tax

Regional High School Tax

County Tax

Special District Tax

Municipal Open Space

Local District School Tax

XXXXXXXXXXXTotal General Appropriations for 2020 Municipal Budget Statement Item 8(L) (Exclusive of Reserve for Uncollected Taxes)

COMPUTATION OF APPROPRIATION:RESERVE FOR UNCOLLECTED TAXES AND

AMOUNT TO BE RAISED BY TAXATIONIN 2020 MUNICIPAL BUDGET

CAPMUNICIPALITY: COUNTY: MORRIS

December 31, 2022Term Expires Term Expires

12/31/2020

12/31/20206/8/2016

Date of Orig. Appt.C-1823

Cert. No.T-8036

Cert. No.N-0457

Cert. No.CR00481Lic. No.

Fax #: 908-879-0122

12/31/2021

12/31/2021

12/31/2022

12/31/2022

BOROUGH OF CHESTER50 NORTH ROAD

CHESTER, NJ 07930

Sheet A

TIMOTHY IVERSEN

GARY MARSHUETZ

CHRISTOPHER HEIL

KYLE HOLMAN

KAREN FERRONE

RUSSELL GOODWIN

Municipal Officials

Municipal Attorney

{

Official Mailing Address of Municipality

DENEAN PROBASCOMunicipal Clerk

ANTONIETTA THEESFELDTax Collector

JASON GABLOFFChief Financial OfficerHEIDI A. WOHLLEB

Registered Municipal AccountantBRIAN MASON

2020 MUNICIPAL DATA SHEET

Mayor's Name Name

BOROUGH OF CHESTER

Governing Body MembersJANET HOVEN

(MUST ACCOMPANY 2020 BUDGET)

Municipal Budget of the of , County of for the Fiscal Year 2020.

It is hereby certified that the Budget and Capital Budget annexed hereto and hereby made a parthereof is a true copy of the Budget and Capital Budget approved by resolution of the Governing Body on the

day of , 2020and that public advertisement will be made in accordance with the provisions of N.J.S.A. 40A:4-6 andN.J.A.C. 5:30-4.4(d).

Certified by me, this 7th day of , 2020

It is hereby certified that the approved Budget annexed hereto and hereby made It is hereby certified that the approved Budget annexed hereto and hereby madea part is an exact copy of the original on file with the Clerk of the Governing Body, that all a part is an exact copy of the original on file with the Clerk of the Governing Body, that alladditions are correct, all statements contained herein are in proof, and the total of anticipated additions are correct, all statements contained herein are in proof, the total of anticipatedrevenues equals the total of appropriations. revenues equals the total of appropriations and the budget is in full compliance with the

Local Budget Law, N.J.S.A. 40A:4-1 et seq.Certified by me, this day of , 2020

Certified by me, this day of , 2020

(Do not advertise this Certification form)It is hereby certified that the amounts to be raised by taxation for local purposes has been It is hereby certified that the Approved Budget made part hereof complies with the compared with the approved Budget previously certified by me and any changes required as a requirements of law, and approval is given pursuant to N.J.S.A. 40A:4-79.condition to such approval have been made. The adopted budget is certified with respect to theforegoing only.

STATE OF NEW JERSEY STATE OF NEW JERSEYDepartment of Community Affairs Department of Community AffairsDirector of the Division of Local Government Services Director of the Division of Local Government Services

Dated: , 2020 By: Dated: , 2020 By:

[email protected]

Clerk

Address

Address

908-879-3660

Sheet 1

DO NOT USE THESE SPACES

Chief Financial Officer

CERTIFICATION OF ADOPTED BUDGET CERTIFICATION OF APPROVED BUDGET

MOUNT ARLINGTON, NJ 07856Address

973-298-8500Phone Number

Registered Municipal Accountant

7th April

April

7th

[email protected]

April

200 VALLEY ROAD, SUITE 300Address

2020

BOROUGH MORRISCHESTER

7th

[email protected]

50 NORTH ROAD

CHESTER, NJ 07930

MUNICIPAL BUDGET

April

Phone Number

Section 1.

Municipal Budget of the of , County of for the Fiscal Year 2020

Be it Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the year 2020;

Be it Further Resolved, that said Budget be published in the

in the issue of , 2020

The Governing Body of the of does hereby approve the following as the Budget for the year 2020:

RECORDED VOTE Abstained(Insert last name) IVERSEN

MARSHUETZAyes HOLMAN Nays

FERRONEGOODWIN

Absent

Notice is hereby given that the Budget and Tax Resolution was approved by the of the

of , County of , on 7th , 2020.

A Hearing on the Budget and Tax Resolution will be held at , on 5th , 2020 at

o'clock at which time and place objections to said Budget and Tax Resolution for the year 2020 may be presented by taxpayers or other

interested persons.

Sheet 2

BOROUGH

OBSERVER-TRIBUNE

BOROUGH CHESTER

May

MORRIS

COUNCIL MEMBERS BOROUGH

BOROUGH OF CHESTER

CHESTER

April 16th

AprilCHESTER MORRIS

MUNICIPAL BUDGET NOTICE

YEAR 2020

General Appropriations For: (Reference to item and sheet number should be omitted in advertised budget) XXXXXXXXXXXX

1. Appropriations within "CAPS" - XXXXXXXXXXXX

(a) Municipal Purposes {(Item H-1, Sheet 19)(N.J.S.A. 40A:4-45.2)} 3,810,025.13

2. Appropriations excluded from "CAPS" - XXXXXXXXXXXX

(a) Municipal Purposes {(Item H-2, Sheet 28)(N.J.S.A. 40A:4-53.3 as amended)} 973,676.50

(b) Local District School Purposes in Municipal Budget (Item K, Sheet 29) -

Total General Appropriations excluded from "CAPS" (Item O, Sheet 29) 4,783,701.63

3. Reserve for Uncollected Taxes (Item M, Sheet 29) Based on Estimated 96.16% Percent of Tax Collections 412,000.00

Building Aid Allowance 2020 - $

4. Total General Appropriations (Item 9, Sheet 29) for Schools-State Aid 2019 - $ 5,195,701.63

5. Less: Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11) (i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes) 1,378,644.23

6. Difference: Amount to be Raised by Taxes for Support of Municipal Budget (as follows) XXXXXXXXXXXX

(a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes (Item 6(a), Sheet 11) 3,686,144.13

(b) Addition to Local District School Tax (Item 6(b), Sheet 11) -

(c) Minimum Library Tax 130,913.27

EXPLANATORY STATEMENT

SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET

Sheet 3

General SEWER SOLID WASTE SWIMMING POOLBudget Utility Utility Utility Utility Utility Utility

Budget Appropriations - Adopted Budget 4,864,250.09 465,300.00 142,600.00 389,600.00 - - -

Budget Appropriations Added by N.J.S.A. 40A:4-87 24,599.92

Emergency Appropriations - - - - - - -

Total Appropriations 4,888,850.01 465,300.00 142,600.00 389,600.00 - - - Expenditures:

Paid or Charged (Including Reserve forUncollected Taxes) 4,514,526.78 460,630.80 135,401.14 350,686.90 - - -

Reserved 374,036.48 4,669.20 7,198.86 38,913.10 - - -

Unexpended Balances Canceled 286.75 0.00 - - - - - Total Expenditures and UnexpendedBalances Canceled 4,888,850.01 465,300.00 142,600.00 389,600.00 - - -

Overexpenditures * - - - - - - -

Sheet 3a

EXPLANATORY STATEMENT - (Continued)

SUMMARY OF 2019 APPROPRIATIONS EXPENDED AND CANCELED

Total General Appropriations for 2019 4,864,250.00 Allowable Operating Appropriations beforeCap Base Adjustment: Additional Exceptions per (N.J.S.A. 40A:4-45.3) 3,799,628.88 Subtotal 4,864,250.00

Exceptions Less: Additions:Total Other Operations 146,355.00 New Construction (Assessor Certification) - Total Uniform Construction Code 2018 Cap Bank 227,694.87 Total Interlocal Service Agreement 59,200.00 2019 Cap Bank 35,995.56 Total Additional AppropriationsTotal Capital Improvements 150,000.00 Total Debt Service 389,740.00 Transferred to Board of Education Total Additions 263,690.43 Type I School DebtTotal Public & Private Programs Maximum Appropriations within "CAPS" Sheet 19 @ 2.5% 4,063,319.31 JudgementsTotal Deferred ChargesCash Deficit Additional Increase to COLA rate. 3.5%Reserve for Uncollected Taxes 412,000.00 Amount of Increase allowable. 1.0% 37,069.55 Total Exceptions 1,157,295.00

Amount on Which CAP is Applied 3,706,955.00 2.5% CAP 92,673.88 Maximum Appropriations within "CAPS" Sheet 19 @ 3.5% 4,100,388.86

Allowable Operating Appropriations beforeAdditional Exceptions per (N.J.S.A. 40A:4-45.3) 3,799,628.88

NOTE:MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE A SUMMARY OF:

1. HOW THE "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.)2. A SUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD AMONG MORE THAN ONE OFFICIAL LINE ITEM

(e.g. if Police S & W appears in the regular section and also under "Operation Excluded from "CAPS" section, combine thefigures for purposes of citizen understanding.)

BUDGET MESSAGE


Sheet 3b

CAP CALCULATION CAP CALCULATION

Following is a recap of the City's Employee Group Insurance

Estimated Group Insurance Costs - 2020 644,900.00$

Estimated Amounts to be Contributed by Employees:

Contribution from all eligible emp. 30,500.00

614,400.00

Budgeted Group Insurance - Inside CAP 614,400.00 Budgeted Group Insurance - UtilitiesBudgeted Group Insurance - Outside CAPTOTAL 614,400.00

Instead of receiving Health Benefits, 2 City employeeshave elected an opt-out for 2020. This opt-out amount'is budgeted separately.

Health Benefits WaiverSalaries and Wages 10,000.00$


BUDGET MESSAGE

RECAP OF GROUP INSURANCE APPROPRIATION

Sheet 3b (2)

ADJUSTED TAX LEVY PRIOR TO EXCLUSIONS 3,697,014.91 Exclusions:

Allowable Shared Service Agreements IncreaseAllowable Health Insurance Costs IncreaseAllowable Pension Obligations IncreasesAllowable LOSAP IncreaseAllowable Capital Improvements IncreaseAllowable Debt Service and Capital Leases Inc. 191,963.00 Recycling Tax appropriationDeferred Charge to Future Taxation UnfundedCurrent Year Deferred Charges: Emergencies

Add Total Exclusions 191,963.00 Less Cancelled or Unexpended WaiversLess Cancelled or Unexpended Exclusions 287.00

ADJUSTED TAX LEVY 3,888,690.91 LEVY CAP CALCULATION Additions:

New Ratables - Increase for new construction - Prior Year Amount to be Raised by Taxation 3,624,524.42 Prior Year's Local Purpose Tax Rate (per $100) 0.909

Less: New Ratable Adjustment to Levy - Less: Prior Year Deferred Charges to Future Taxation Unfunded Amounts approved by ReferendumLess: Prior Year Deferred Charges: Emergencies Levy CAP Bank AppliedLess: Prior Year Recycling TaxLess: MAXIMUM ALLOWABLE AMOUNT TO BE RAISED BY TAXATION 3,888,690.91 Less:

Net Prior Year Tax Levy for Municipal Purpose Tax for CAP Calculation 3,624,524.42 AMOUNT TO BE RAISED BY TAXATION FOR MUNICIPAL PURPOSES 3,686,144.13 Plus 2% CAP Increase 72,490.49

ADJUSTED TAX LEVY 3,697,014.91 OVER OR (UNDER) 2% LEVY CAP (202,546.78) Plus: Assumption of Service/Function (must be equal or under for Introduction)

ADJUSTED TAX LEVY PRIOR TO EXCLUSIONS 3,697,014.91

SUMMARY LEVY CAP CALCULATION

Sheet 3 - Levy CAP

P.L. 2007, c. 62, was amended by P.L. 2008 c. 6 and P.L. 2010 c. 44 (S-29 R1).The last amendment reduces the 4% to 2% and modifies some of the exceptions and

exclusions. It also removes the LFB waiver. The voter referendum now requires a vote inexcess of only 50% which is reduced from the original 60% in P.L. 2007, c. 62.


BUDGET MESSAGE

NEW JERSEY 2010 LOCAL UNIT LEVY CAP LAW

"2010" LEVY CAP BANKS:

2017Maximum Allowable Amount to be Raised by TaxationAmount to be Raised by Taxation for Municipal PurposeAvailable for Banking (CY 2020) 18,336

Amount Used in 2020Balance to Expire 18,336

2018Maximum Allowable Amount to be Raised by TaxationAmount to be Raised by Taxation for Municipal PurposeAvailable for Banking (CY 2020 - CY 2021) 123,295

Amount Used in 2020Balance to Carry Forward (CY 2021) 123,295

2019Maximum Allowable Amount to be Raised by Taxation 3,697,112 Amount to be Raised by Taxation for Municipal Purpose 3,624,524 Available for Banking (CY 2020 - CY 2022) 72,588

Amount Used in 2020Balance to Carry Forward (CY 2021 - CY2022) 72,588

2020Maximum Allowable Amount to be Raised by Taxation 3,888,691 Amount to be Raised by Taxation for Municipal Purpose 3,686,144 Available for Banking (CY 2021 - CY 2023) 202,547

Total Levy CAP Bank 398,430


BUDGET MESSAGE

Sheet 3d

Realized inFCOA 2020 2019 Cash in 2019

1. Surplus Anticipated 08-101 656,000.00 406,000.00 406,000.00 2. Surplus Anticipated with Prior Written Consent of Director of Local Government Services 08-102

Total Surplus Anticipated 08-100 656,000.00 406,000.00 406,000.00

3. Miscellaneous Revenues - Section A: Local Revenues XXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

Licenses: XXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

Alcoholic Beverages 08-103 12,500.00 12,500.00 12,500.00

Other 08-104 7,000.00 7,000.00 7,000.00

Fees and Permits 08-105

Fines and Costs: XXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

Municipal Court 08-110 34,000.00 40,100.00 34,723.02

Other 08-109

Interest and Costs on Taxes 08-112 37,000.00 47,800.00 37,753.00

Interest and Costs on Assessments 08-115

Parking Meters 08-111

Interest on Investments and Deposits 08-113 30,000.00 20,000.00 67,359.00

Anticipated Utility Operating Surplus 08-114

Board of Health Fees 08-125 21,500.00 22,000.00 21,716.00

Antenna Rental 08-134 35,000.00 28,000.00 73,809.49

Fire Prevention Fees 08-135 500.00 5,000.00 747.00

Windy Acres Pad Rental 08-229 7,000.00 4,900.00 9,240.00 Payment in Lieu of Taxes - Robert Cole Apartments 08-210 25,000.00 20,800.00 33,911.40

CURRENT FUND - ANTICIPATED REVENUES

Sheet 4

AnticipatedGENERAL REVENUES


3. Miscellaneous Revenues - Section A: Local Revenues (continued)School Board Rental 08-118 77,000.00 77,000.00 80,189.85

CURRENT FUND - ANTICIPATED REVENUES - (Continued)

Sheet 4a



3. Miscellaneous Revenues - Section A: Local Revenues (continued)

CURRENT FUND - ANTICIPATED REVENUES - (Continued)Anticipated

GENERAL REVENUES

Sheet 4b


3. Miscellaneous Revenues - Section A: Local Revenues (continued)

Total Section A: Local Revenue 08-001 286,500.00 285,100.00 378,948.76


GENERAL REVENUES

Sheet 4c


3. Miscellaneous Revenues - Section B: State Aid Without Offsetting Appropriations

Transitional Aid 09-212

Consolidated Municipal Property Tax Relief Aid 09-200

Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) 09-202 146,071.00 146,071.00 146,071.00

Total Section B: State Aid Without Offsetting Appropriations 09-001 146,071.00 146,071.00 146,071.00


Sheet 5



3. Miscellaneous Revenues - Section C: Dedicated Uniform Construction Code FeesOffset with Appropriations (N.J.S.A. 40A:4-36 and N.J.A.C. 5:23-4.17)

XXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

Uniform Construction Code Fees 08-160 65,000.00 55,000.00 85,015.85

Special Item of General Revenue Anticipated with Prior WrittenConsent of Director of Local Government Services: XXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXXAdditional Dedicated Uniform Construction Code Fees Offset with Appropriations(N.J.S.A. 40A:4-45.3h and N.J.A.C. 5:23-4.17) XXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

Uniform Construction Code Fees 08-160

Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations 08-002 65,000.00 55,000.00 85,015.85


Sheet 6



3. Miscellaneous Revenues - Section D: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services Shared Service Agreements Offset With Appropriations: XXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

MENDHAM BOROUGH MUNICIPAL COURT 11-108 59,200.00 39,671.18

CHESTER TOWNSHIP RECREATION 11-119 35,000.00


GENERAL REVENUES

Sheet 7


3. Miscellaneous Revenues - Section D: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government ServicesShared Service Agreements Offset With Appropriations: XXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX


GENERAL REVENUES

Sheet 7a


3. Miscellaneous Revenues - Section D: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government ServicesShared Service Agreements Offset With Appropriations: XXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

Total Section D: Shared Service Agreements Offset With Appropriations 11-001 35,000.00 59,200.00 39,671.18


Sheet 7b



3. Miscellaneous Revenues - Section E: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services - AdditionalRevenues Offset with Appropriations (N.J.S.A. 40A:4-45.3h): XXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

Total Section E: Special Item of General Revenue Anticipated with Prior Written XXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

Consent of Director of Local Government Services - Additional Revenues 08-003 - - -


Sheet 8



3. Miscellaneous Revenues - Section F: Special Items of General Revenue Anticipated With Prior Written Consent of Director of Local Government Services - Public andPrivate Revenues Offset with Appropriations: XXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

RECYCLING TONNAGE GRANT 10-569 12,164.79 12,164.79

CLEAN COMMUNITIES GRANT 10-602 12,435.13 12,435.13

ALCOHOL EDUCATION AND REHABILITATION FUND 10-501 73.23 -

-

-

-

-

-

-

-

-

-

-

-

-

-

-

- -


Sheet 9



3. Miscellaneous Revenues - Section F: Special Items of General Revenue Anticipated With Prior Written Consent of Director of Local Government Services - Public andPrivate Revenues Offset with Appropriations (Continued): XXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

- Total Section F: Special Item of General Revenue Anticipated with Prior Written XXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

Consent of Director of Local Government Services - Public and Private Revenues 10-001 73.23 24,599.92 24,599.92


Sheet 9 - TOTALS



3. Miscellaneous Revenues - Section G: Special Items of General Revenue Anticipated With Prior Written Consent of Director of Local Government Services - Other SpecialItems: XXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

Utility Operating Surplus of Prior Year 08-116 60,000.00 40,000.00 40,000.00


Sheet 10



3. Miscellaneous Revenues - Section G: Special Items of General Revenue Anticipated With Prior Written Consent of Director of Local Government Services - Other SpecialItems: XXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

Total Section G: Special Items of General Revenue Anticipated with Prior Written XXXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

Consent of Director of Local Government Services - Other Special Items 08-004 60,000.00 40,000.00 40,000.00


Sheet 10 - TOTALS



Summary of RevenuesXXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

1. Surplus Anticipated (Sheet 4, #1) 08-101 656,000.00 406,000.00 406,000.00

2. Surplus Anticipated with Prior Written Consent of Director of Local Government Services (Sheet 4, #2) 08-102 - - -

3. Miscellaneous Revenues: XXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

Total Section A: Local Revenues 08-001 286,500.00 285,100.00 378,948.76

Total Section B: State Aid Without Offsetting Appropriations 09-001 146,071.00 146,071.00 146,071.00

Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations 08-002 65,000.00 55,000.00 85,015.85

Total Section D: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Shared Service Agreements 11-001 35,000.00 59,200.00 39,671.18

Total Section E: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Additional Revenues 08-003 - - -

Total Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Public and Private Revenues 10-001 73.23 24,599.92 24,599.92

Total Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Other Special Items 08-004 60,000.00 40,000.00 40,000.00

Total Miscellaneous Revenues 13-099 592,644.23 609,970.92 714,306.71

4. Receipts from Delinquent Taxes 15-499 130,000.00 120,000.00 145,769.26

5. Subtotal General Revenues (Items 1, 2, 3 and 4) 13-199 1,378,644.23 1,135,970.92 1,266,075.97

6. Amount to be Raised by Taxes for Support of Municipal Budget: XXXXX XXXXXXXXXXX XXXXXXXXXXX XXXXXXXXXXX

a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes 07-190 3,686,144.13 3,624,524.42 XXXXXXXXXXX

b) Addition to Local District School Tax 07-191 - XXXXXXXXXXX

c) Minimum Library Tax 07-192 130,913.27 128,354.67 XXXXXXXXXXX

Total Amount to be Raised by Taxes for Support of Municipal Budget 07-199 3,817,057.40 3,752,879.09 3,960,080.97

7. Total General Revenues 13-299 5,195,701.63 4,888,850.01 5,226,156.94


Sheet 11


8. GENERAL APPROPRIATIONSfor 2019 By Total for 2019

(A) Operations - within "CAPS" for 2020 for 2019 Emergency As Modified By Paid or ReservedAppropriation All Transfers Charged

GENERAL ADMINISTRATION - -

SALARIES & WAGES 20-100 1 68,645.00 70,500.00 100,500.00 97,249.67 3,250.33

OTHER EXPENSES 20-100 2 20,600.00 17,600.00 17,600.00 13,959.22 3,640.78

MAYOR AND COUNCIL - -

SALARIES & WAGES 20-110 1 32,000.00 32,000.00 32,000.00 28,841.00 3,159.00

OTHER EXPENSES 20-110 2 6,880.00 6,880.00 6,880.00 1,185.93 5,694.07

MUNICIPAL CLERK - -

SALARIES & WAGES 20-120 1 105,500.00 85,160.00 85,160.00 83,865.51 1,294.49

OTHER EXPENSES 20-120 2 21,000.00 13,400.00 13,400.00 12,124.29 1,275.71

FINANCIAL ADMINISTRATION - -

SALARIES & WAGES 20-130 1 75,000.00 78,250.00 75,250.00 75,250.00 -

OTHER EXPENSES 20-130 2 11,400.00 12,800.00 12,800.00 11,213.97 1,586.03

AUDIT SERVICES - -

OTHER EXPENSES 20-135 2 22,660.00 22,000.00 22,000.00 20,400.00 1,600.00

COLLECTION OF TAXES - -

SALARIES & WAGES 20-145 1 40,000.00 12,000.00 - -

OTHER EXPENSES 20-145 2 12,900.00 21,700.00 21,700.00 21,700.00 -

ASSESSMENT OF TAXES - -

SALARIES & WAGES 20-150 1 30,000.00 29,175.00 29,175.00 29,175.00 -

OTHER EXPENSES 20-150 2 6,450.00 6,550.00 6,550.00 6,349.98 200.02

CURRENT FUND - APPROPRIATIONSExpended 2019Appropriated

Sheet 12

FCOA


(A) Operations - within "CAPS" - (continued) for 2020 for 2019 Emergency As Modified By Paid or ReservedAppropriation All Transfers Charged

LEGAL SERVICES - -

OTHER EXPENSES 20-155 2 132,000.00 129,500.00 123,600.00 114,164.57 9,435.43

ENGINEERING SERVICES AND COST - -

OTHER EXPENSES 20-165 2 24,000.00 24,000.00 9,000.00 9,000.00

MUNICIPAL COURT - -

SALARIES & WAGES 43-490 1 60,000.00 53,000.00 49,448.39 3,551.61

OTHER EXPENSES 43-490 2 12,400.00 12,400.00 6,573.95 5,826.05

PUBLIC DEFENDER - -

OTHER EXPENSES 43-495 2 2,000.00 2,000.00 2,000.00 -

GENERAL SERVICES ( Centralized IT) - -

OTHER EXPENSES 20-140 2 52,600.00 35,000.00 38,500.00 38,500.00 -

LAND USE ADMINISTRATION - -

PLANNING BOARD - -

SALARIES & WAGES 21-180 1 12,000.00 11,040.00 11,040.00 10,786.18 253.82

OTHER EXPENSES 21-180 2 33,400.00 31,700.00 31,700.00 25,222.09 6,477.91

ZONING OFFICER AND COSTS - -

SALARIES & WAGES 21-185 1 51,000.00 48,695.00 48,695.00 48,695.00 -

OTHER EXPENSES 21-185 2 1,200.00 1,000.00 1,000.00 386.00 614.00

ENVIRONMENTAL COMMISSION - -

OTHER EXPENSES 21-181 2 1,000.00 1,000.00 1,000.00 270.00 730.00


Sheet 13

FCOA



INSURANCE - -

LIABILITY INSURANCE 23-210 2 65,060.00 63,200.00 63,200.00 63,200.00 -

GROUP HEALTH INSURANCE FOR EMPLOYEES 23-220 2 614,400.00 609,300.00 564,300.00 404,377.89 159,922.11

HEALTH BENEFIT WAIVERS 23-225 2 10,000.00 10,000.00 10,000.00 10,000.00

- -

POLICE DEPARTMENT: - -

OTHER EXPENSES 25-240 2 1,189,227.00 1,120,404.00 1,120,404.00 1,106,033.55 14,370.45

POLICE DISPATCH/911 25-250 2 80,000.00 79,700.00 79,700.00 76,016.25 3,683.75

EMERGENCY MANAGEMENT SERVICES - -

SALARIES AND WAGES 25-252 1 3,427.00 3,427.00 3,427.00 3,326.88 100.12

OTHER EXPENSES 25-252 2 4,000.00 4,000.00 4,000.00 3,870.30 129.70

AID TO VOLUNTEER FIRE COMPANY - -

OTHER EXPENSES 25-255 2 45,951.00 45,050.00 45,050.00 45,050.00 -

FIRE PREVENTION - -

OTHER EXPENSES 25-265 2 900.00 900.00 900.00 900.00

AID TO VOLUNTEER AMBULANCE COMPANIES - -

OTHER EXPENSES 25-260 2 22,000.00 21,250.00 21,250.00 16,447.50 4,802.50

MUNICIPAL PROSECTOR - -

OTHER EXPENSES 25-275 2 - 14,000.00 14,000.00 10,499.98 3,500.02

- -


Sheet 14

FCOA



PUBLIC WORKS FUNCTIONS - -

ROAD REPAIR & MAINTENANCE - -

SALARIES AND WAGES 26-290 1 300,000.00 274,000.00 319,000.00 318,999.87 0.13

OTHER EXPENSES 26-290 2 119,000.00 113,000.00 103,000.00 85,524.69 17,475.31

TRAFFIC LIGHTS - -

OTHER EXPENSES 26-291 2 5,000.00 5,000.00 5,000.00 1,730.00 3,270.00

SHADE TREE COMMISSION - -

OTHER EXPENSES 26-292 2 18,150.00 18,150.00 18,150.00 18,150.00 -

PUBLIC BUILDINGS AND GROUNDS - -

OTHER EXPENSES 26-310 2 70,500.00 57,000.00 69,000.00 68,997.62 2.38

VEHICLE MAINTENANCE - -

OTHER EXPENSES 26-315 2 14,000.00 16,000.00 16,000.00 13,165.09 2,834.91

- -

- -

- -

- -

- -

- -

- -

- -


Sheet 15

FCOA



COMMUNITY SERVICE ACT - CONDO COSTS - -

KELLY BILL - CHESTER TOWNE 26-325 2 400.00 400.00 400.00 400.00

- -

HEALTH AND HUMAN SERVICES FUNCTIONS - -

BOARD OF HEALTH - -

SALARIES AND WAGES 27-330 1 21,500.00 21,224.00 21,224.00 19,981.03 1,242.97

OTHER EXPENSES 27-330 2 44,121.13 48,500.00 48,500.00 45,339.20 3,160.80

SENIOR CITIZEN TRANSPORTATION 27-365 2 15,000.00 15,000.00 15,000.00 14,546.28 453.72

- -

PARKS AND RECREATION FUNCTIONS - -

RECREATION SERVICES AND PROGRAMS - -

SALARIES AND WAGES 28-370 1 25,000.00 22,000.00 22,000.00 22,000.00 -

OTHER EXPENSES 28-370 2 16,300.00 14,400.00 14,400.00 13,827.22 572.78

- -

- -

- -

- -

- -

- -

- -


Sheet 15a

FCOA



- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -


Sheet 15b

FCOA



- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -


Sheet 15c

FCOA



- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -


Sheet 15d

FCOA



- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -


Sheet 15e

FCOA



Uniform Construction Code - Appropriations XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

Offset by Dedicated Revenues (N.J.A.C. 5:23-4.17) XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

State Uniform Construction Code

Construction Official

Salaries and Wages 22-195 1 45,000.00 42,450.00 44,850.00 44,347.42 502.58

Other Expenses 22-195 2 11,500.00 10,950.00 10,950.00 10,585.00 365.00

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -


Sheet 16

XXXXXX

XXXXXX

FCOA



Uniform Construction Code - Appropriations XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

Offset by Dedicated Revenues (N.J.A.C. 5:23-4.17) XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- - Sheet 16a

CURRENT FUND - APPROPRIATIONSAppropriated Expended 2019

XXXXXX

XXXXXX

FCOA



UNCLASSIFIED: XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

- -

UTILITIES 31-460 2 95,500.00 100,500.00 100,500.00 61,037.04 39,462.96

HYDRANT RENTAL 31-460 2 41,000.00 41,000.00 41,000.00 34,973.75 6,026.25

SALARY ADJUSTMENT ACCOUNT 30-425 1 10,000.00 - -

- -

OTHER OPERATING FUNCTIONS - -

ACCUMULATED LEAVE COMPENSATON 30-415 1 6,000.00 6,000.00 6,000.00 6,000.00 -

CELEBRATION OF PUBLIC EVENTS 30-420 2 10,000.00 7,500.00 7,500.00 7,500.00 -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -


Sheet 17

XXXXXX

FCOA



UNCLASSIFIED: XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

Total Operations {Item 8(A)} within "CAPS" 34-199 3,653,171.13 3,558,655.00 - 3,543,655.00 3,212,887.31 330,767.69

B. Contingent 35-470 2 10,000.00 XXXXXXXXXX - Total Operations Including Contingent - within 34-201 3,663,171.13 3,558,655.00 - 3,543,655.00 3,212,887.31 330,767.69 Detail: XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

Salaries & Wages 34-201 1 815,072.00 805,921.00 - 851,321.00 837,965.95 13,355.05

Other Expenses (Including Contingent) 34-201 2 2,848,099.13 2,752,734.00 - 2,692,334.00 2,374,921.36 317,412.64


Sheet 17a

XXXXXX

FCOA


for 2020 for 2019 Emergency As Modified By Paid or ReservedAppropriation All Transfers Charged

(E)XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

(1) DEFERRED CHARGES XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

Emergency Authorizations 46-870 XXXXXXXXXX - XXXXXXXXXX

XXXXXXXXXX - XXXXXXXXXX


















Sheet 18

XXXXXX

XXXXXX

FCOA

Deferred Charges and Statutory Expenditures - Municipal within "CAPS"




(1) DEFERRED CHARGES XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX




















Sheet 18a

FCOA

XXXXXX

XXXXXX

Deferred Charges and Statutory Expenditures - Municipal within "CAPS"




(2) STATUTORY EXPENDITURES: XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXXContribution to:Public Employees' Retirement System 36-471 75,404.00 78,800.00 78,800.00 78,791.00 9.00

Social Security System (O.A.S.I.) 36-472 66,950.00 65,000.00 80,000.00 77,553.52 2,446.48

Consolidated Police & Fireman's Pension Fund 36-474 -

Police and Firemen's Retirement System of NJ 36-475 -

23-225 2,000.00 2,000.00 2,000.00 2,000.00 -

DCRP -

-

-

Defined Contribution Retirement Program (DCRP) 36-477 2,500.00 2,500.00 2,500.00 198.27 2,301.73

- -

34-209 146,854.00 148,300.00 - 163,300.00 158,542.79 4,757.21

(F) Judgments 37-480 - XXXXXXXXXX

(G) Cash Deficit of Preceding Year 46-855 - -

34-299 3,810,025.13 3,706,955.00 - 3,706,955.00 3,371,430.10 335,524.90

FCOA

XXXXXX

XXXXXX


Deferred Charges and Statutory Expenditures - Municipal within "CAPS" - (continued)

Sheet 19

(H-1) Total General Appropriations for Municipal Purposes within

Total Deferred Charges and Statutory Expenditures - Municipal

Unemployment Compensation Insurance (N.J.S.A. 43:21-3 et seq.)


(A) Operations - Excluded from "CAPS" for 2020 for 2019 Emergency As Modified By Paid or ReservedAppropriation All Transfers Charged

- -

MAINTENANCE OF JOINT FREE PUBLIC LIBRARY 29-390 2 130,913.27 128,355.00 128,355.00 128,355.00 -

- -

LENGTH OF SERVICE AWARDS PROGRAM 25-286 2 18,000.00 18,000.00 18,000.00 15,651.90 2,348.10

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -


Sheet 20

FCOA



- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

Total Other Operations - Excluded from "CAPS" 34-300 148,913.27 146,355.00 - 146,355.00 144,006.90 2,348.10


Sheet 20a

FCOA



Uniform Construction Code XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

Total Uniform Construction Code Appropriations 22-999 - - - - - -


Sheet 21

Appropriations Offset by Increased Fee Revenues (N.J.A.C. 5:23-4.17)

FCOA

XXXXXX

XXXXXX



Shared Service Agreements XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

- -

BOROUGH OF MENDHAM - COURT 42-108 2 59,200.00 59,200.00 23,036.52 36,163.48

CHESTER TOWNSHIP - COURT 42-108 2 58,274.00 - -

CHESTER TOWNSHIP - RECREATION 42-119 2 35,000.00 - -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -


Sheet 22

FCOA

XXXXXX




- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -


Sheet 22a

FCOA

XXXXXX




- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

Total Interlocal Municipal Service Agreements 42-999 93,274.00 59,200.00 - 59,200.00 23,036.52 36,163.48


Sheet 22b

FCOA

XXXXXX




- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

34-303 - - - - - -


Sheet 23

Additional Appropriations Offset by Revenues (N.J.S.A. 40A:4-45.3h)

Total Additional Appropriations Offset by Revenues (N.J.S.A. 40A:4-45.3h)

FCOA

XXXXXX



Public and Private Programs Offset by Revenues

Matching Funds for Grants 41-899 - - -

- - -

CLEAN COMMUNITIES 41-569 2 12,435.13 12,435.13 12,435.13 -

RECYCLING TONNAGE GRANT 41-602 2 12,164.79 12,164.79 12,164.79 -

ALCOHOL EDUCATION AND REHABILITATION FUND 41-501 2 73.23 - - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -


Sheet 24

FCOA



Public and Private Programs Offset by Revenues

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -


Sheet 24a

FCOA


(A) Operations - Excluded from "CAPS" (continued) for 2020 for 2019 Emergency As Modified By Paid or ReservedAppropriation All Transfers Charged

Public and Private Programs Offset by Revenues (cont) XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

- - -

Total Public and Private Programs Offset by Revenues 40-999 73.23 24,599.92 - 24,599.92 24,599.92 -

Total Operations - Excluded from "CAPS" 34-305 242,260.50 230,154.92 - 230,154.92 191,643.34 38,511.58 Detail:

Salaries & Wages 34-305 1 - - - - - -

Other Expenses 34-305 2 242,260.50 230,154.92 - 230,154.92 191,643.34 38,511.58


Sheet 25

FCOA

XXXXXX


(C) Capital Improvements - Excluded from "CAPS" for 2020 for 2019 Emergency As Modified By Paid or ReservedAppropriation All Transfers Charged

Down Payments on Improvements 44-902 - -

Capital Improvement Fund 44-901 150,000.00 150,000.00 XXXXXXXXXX 150,000.00 150,000.00 -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -


Sheet 26

FCOA


(C) Capital Improvements - Excluded from "CAPS" for 2020 for 2019 Emergency As Modified By Paid or ReservedAppropriation All Transfers Charged

- -

- -

- -

- -

- -

- -

Public and Private Programs Offset by Revenues: XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

New Jersey Transportation Trust Fund Authority Act 41-865 - -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

Total Capital Improvements Excluded from "CAPS" 44-999 150,000.00 150,000.00 - 150,000.00 150,000.00 -


Sheet 26a

FCOA

XXXXXX


(D) Municipal Debt Service - Excluded from "CAPS" for 2020 for 2019 Emergency As Modified By Paid or ReservedAppropriation All Transfers Charged

Payment of Bond Principal 45-920 210,000.00 210,000.00 210,000.00 210,000.00 XXXXXXXXXX

Payment of Bond Anticipation Notes and Capital Notes 45-925 262,000.00 45,000.00 45,000.00 45,000.00 XXXXXXXXXX

Interest on Bonds 45-930 96,750.00 102,344.09 102,344.09 102,344.09 XXXXXXXXXX

Interest on Notes 45-935 12,666.00 18,525.00 18,525.00 18,238.25 XXXXXXXXXX

Green Trust Loan Program: XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

CAPITAL LEASE OBLIGATIONS 13,871.00 13,871.00 13,871.00 XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX


Sheet 27

FCOA

XXXXXX


(D) Municipal Debt Service - Excluded from "CAPS" (cont.) for 2020 for 2019 Emergency As Modified By Paid or ReservedAppropriation All Transfers Charged

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

Total Municipal Debt Service Excluded from "CAPS" 45-999 581,416.00 389,740.09 - 389,740.09 389,453.34 XXXXXXXXXX


Sheet 27a

FCOA


(E) Deferred Charges - Municipal - Excluded from "CAPS" for 2020 for 2019 Emergency As Modified By Paid or ReservedAppropriation All Transfers Charged

(1) DEFERRED CHARGES: XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX


46-875 XXXXXXXXXX - XXXXXXXXXX

46-871 XXXXXXXXXX - XXXXXXXXXX









46-999 - - XXXXXXXXXX - - XXXXXXXXXX

(F) Judgments (N.J.S.A. 40A:4-45.3cc) 37-480 - XXXXXXXXXX

(N) 29-405 XXXXXXXXXX XXXXXXXXXX

XXXXXXXXXX XXXXXXXXXX(G)

46-885 XXXXXXXXXX XXXXXXXXXX

XXXXXXXXXX XXXXXXXXXX

34-309 973,676.50 769,895.01 - 769,895.01 731,096.68 38,511.58


FCOA

XXXXXX

Sheet 28

Special Emergency Authorization - 3 Years (N.J.S.A. 40A:4-55.1 &

Special Emergency Authorization - 5 Years (N.J.S.A. 40A:4-55)

(H-2) Total General Appropriations for Municipal Purposes Excluded from

With Prior Consent of Local Finance Board: Cash Deficit of Preceding

Transferred to Board of Education for Use of Local Schools (N.J.S.A.

Total Deferred Charges - Municipal - Excluded from "CAPS"

8. GENERAL APPROPRIATIONSFCOA for 2019 By Total for 2019



( I ) Type 1 District School Debt Service XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

Payment of Bond Principal 48-920 - XXXXXXXXXX

Payment of Bond Anticipation Notes 48-925 - XXXXXXXXXX

Interest on Bonds 48-930 - XXXXXXXXXX

Interest on Notes 48-935 - XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

48-999 - - - - - XXXXXXXXXX

(J) XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

Emergency Authorizations - Schools 29-406 XXXXXXXXXX - XXXXXXXXXX

29-407 - XXXXXXXXXX

29-409 - - - - - XXXXXXXXXX

(K) 29-410 - - - - - XXXXXXXXXX

(O) Total General Appropriations - Excluded from "CAPS" 34-399 973,676.50 769,895.01 - 769,895.01 731,096.68 38,511.58

(L) Subtotal General Appropriations {Items (H-1) and (O)} 34-400 4,783,701.63 4,476,850.01 - 4,476,850.01 4,102,526.78 374,036.48

(M) Reserve for Uncollected Taxes 50-899 412,000.00 412,000.00 XXXXXXXXXX 412,000.00 412,000.00 XXXXXXXXXX

9. Total General Appropriations 34-499 5,195,701.63 4,888,850.01 - 4,888,850.01 4,514,526.78 374,036.48


Sheet 29

For Local District School Purposes - Excluded from "CAPS"

Total of Type 1 District School Debt Service - Excluded from "CAPS"

Deferred Charges and Statutory Expenditures - Local School -

Capital Project for Land, Building or Equipment N.J.S.A. 18A:22-20Total Deferred Charges and Statutory Expenditures - Local School -

District School Purposes {Items (I) and (J) - Excluded from "CAPS"

XXXXXX

XXXXXX

XXXXXX


Summary of Appropriations for 2020 for 2019 Emergency As Modified By Paid or ReservedAppropriation All Transfers Charged

(H-1) Total General Appropriations for 3,810,025.13 3,706,955.00 - 3,706,955.00 3,371,430.10 335,524.90

Municipal Purposes within "CAPS"

(A) Operations - Excluded from "CAPS" XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

Other Operations 148,913.27 146,355.00 - 146,355.00 144,006.90 2,348.10

Uniform Construction Code - - - - - -

Shared Service Agreements 93,274.00 59,200.00 - 59,200.00 23,036.52 36,163.48

Additional Appropriations Offset by Revenues - - - - - -

Public & Private Programs Offset by Revenues 73.23 24,599.92 - 24,599.92 24,599.92 -

Total Operations Excluded from "CAPS" 242,260.50 230,154.92 - 230,154.92 191,643.34 38,511.58

(C) Capital Improvements 150,000.00 150,000.00 - 150,000.00 150,000.00 -

(D) Municipal Debt Service 581,416.00 389,740.09 - 389,740.09 389,453.34 XXXXXXXXXX

(E) Total Deferred Charges (Sheet 28) - - XXXXXXXXXX - - XXXXXXXXXX

(F) Judgments (Sheet 28) - - - - - XXXXXXXXXX

(G) Cash Deficit - With Prior Consent of LFB - - XXXXXXXXXX - - XXXXXXXXXX

(K) Local District School Purposes - - - - - XXXXXXXXXX

(N) Transferred to Board of Education - - XXXXXXXXXX - - XXXXXXXXXX

(M) Reserve for Uncollected Taxes 412,000.00 412,000.00 XXXXXXXXXX 412,000.00 412,000.00 XXXXXXXXXX

Total General Appropriations 5,195,701.63 4,888,850.01 - 4,888,850.01 4,514,526.78 374,036.48


Sheet 30

FCOA

34-299

XXXXXX

XXXXXX

34-300

22-999

42-999

34-303

34-305

44-999

45-999

46-999

50-899

34-499

40-999

37-480

46-885

29-410

29-405


Operating Surplus Anticipated 08-501 111,100.00 40,300.00 40,300.00

08-502

Total Operating Surplus Anticipated 08-500 111,100.00 40,300.00 40,300.00

Rents 08-503 335,000.00 345,000.00 337,504.68

Significant User Fees 55,000.00 80,000.00 55,016.07

Miscellaneous 08-505

XXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

Deficit (General Budget) 08-549

Total SEWER Utility Revenues 08-599 501,100.00 465,300.00 432,820.75 Sheet 31

DEDICATED SEWER UTILITY BUDGETAnticipated

10. DEDICATED REVENUES FROM SEWER UTILITY

Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services

Special Items of General Revenues Anticipated with Prior Written Consent of Director of Local Governement Services

11. APPROPRIATIONS FOR SEWER UTILITY FCOA for 2019 By Total for 2019for 2020 for 2019 Emergency As Modified By Paid or Reserved

Appropriation All Transfers Charged

Operating: XXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

Salaries & Wages 55-501 18,000.00 24,000.00 24,000.00 21,016.27 2,983.73

Other Expenses 55-502 411,300.00 409,500.00 409,500.00 407,842.98 1,657.02

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

DEDICATED SEWER UTILITY BUDGET - (continued)Appropriated Expended 2019

Sheet 32




- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

DEDICATED SEWER UTILITY BUDGET - (continued)Appropriated Expended 2019

Sheet 32a




- -

- -

- -

- -

- -

Capital Improvements: XXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX



Capital Outlay 55-512 - -

- -

- -

Debt Service: XXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

Payment on Bond Principal 55-520 - XXXXXXXXXX

Payment on Bond Anticipation Notes & Capital Notes 55-521 - XXXXXXXXXX



- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX

DEDICATED SEWER UTILITY BUDGET - (continued)Expended 2019Appropriated

Sheet 32b



Deferred Charges and Statutory Expenditures: XXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX

DEFERRED CHARGES: XXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX


Prior Year Bills 55-550 40,000.00 XXXXXXXXXX - XXXXXXXXXX




STATUTORY EXPENDITURES: XXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX XXXXXXXXXXContribution To:

Public Employee's Retirement System 55-540

Social Security System (O.A.S.I.) 55-541 1,800.00 1,800.00 1,800.00 1,771.55 28.45

55-542 - -

- -

- -

- -

Judgements 55-531 - XXXXXXXXXX

Deficit in Operations in Prior Years 55-532 XXXXXXXXXX - XXXXXXXXXX

Surplus (General Budget ) 55-545 XXXXXXXXXX - XXXXXXXXXX

TOTAL SEWER UTILITY APPROPRIATIONS 55-599 501,100.00 465,300.00 - 465,300.00 460,630.80 4,669.20

DEDICATED SEWER UTILITY BUDGET - (continued)Expended 2019Appropriated

Sheet 33

Unemployment Compensation Insurance (N.J.S.A. 43:21-3 et. Seq.)

- -



08-502


Rents 08-503 140,400.00 135,500.00 152,062.28

- - -




Total SOLID WASTE Utility Revenues 08-599 147,500.00 142,600.00 159,162.28 Sheet 31


DEDICATED SOLID WASTE UTILITY BUDGETAnticipated

10. DEDICATED REVENUES FROM SOLID WASTE UTILITY


11. APPROPRIATIONS FOR SOLID WASTE UTIL FCOA for 2019 By Total for 2019for 2020 for 2019 Emergency As Modified By Paid or Reserved



Salaries & Wages 55-501 8,200.00 5,000.00 7,500.00 771.72 6,728.28

Other Expenses 55-502 138,600.00 137,100.00 134,600.00 134,544.92 55.08

-

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

DEDICATED SOLID WASTE UTILITY BUDGET - (continued)Appropriated Expended 2019

Sheet 32




- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -


Sheet 32a




Salaries & Wages 55-501 - -

Other Expenses 55-502 - -

- -

- -

- -



Capital Improvement Fund 55-511 XXXXXXXXXX - -


- -

- -






- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX


Sheet 32b

11. APPROPRIATIONS FOR SOLID WASTE UTILITY FCOA for 2019 By Total for 2019for 2020 for 2019 Emergency As Modified By Paid or Reserved





Prior Year Bills XXXXXXXXXX - XXXXXXXXXX






Social Security System (O.A.S.I.) 55-541 700.00 500.00 500.00 84.50 415.50

55-542 - -

- -

- -

- -




TOTAL SOLID WASTE UTILITY APPROPRIATIONS 55-599 147,500.00 142,600.00 - 142,600.00 135,401.14 7,198.86



Sheet 33

- -



08-502


Rents 08-503 335,000.00 339,600.00 336,444.96




Total SWIMMING POOL Utility Revenues 08-599 386,000.00 389,600.00 386,444.96 Sheet 31


DEDICATED SWIMMING POOL UTILITY BUDGETAnticipated

10. DEDICATED REVENUES FROM SWIMMING POOL UTILITY


11. APPROPRIATIONS FOR SWIMMING POOL U FCOA for 2019 By Total for 2019for 2020 for 2019 Emergency As Modified By Paid or Reserved



Salaries & Wages 55-501 185,000.00 195,000.00 195,000.00 184,836.77 10,163.23

Other Expenses 55-502 160,000.00 158,600.00 153,200.00 125,390.17 27,809.83

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

DEDICATED SWIMMING POOL UTILITY BUDGET - (continued)Appropriated Expended 2019

Sheet 32




- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -

- -


Sheet 32a




Salaries & Wages 55-501 - -

Other Expenses 55-502 - -

- -

- -

- -





- -

- -






- XXXXXXXXXX

- XXXXXXXXXX

- XXXXXXXXXX


Sheet 32b

11. APPROPRIATIONS FOR SWIMMING POOL UTILIT FCOA for 2019 By Total for 2019for 2020 for 2019 Emergency As Modified By Paid or Reserved











Social Security System (O.A.S.I.) 55-541 21,000.00 16,000.00 21,400.00 20,459.96 940.04

55-542 - -

- -

- -

- -




TOTAL SWIMMING POOL UTILITY APPROPRIATIO 55-599 386,000.00 389,600.00 - 389,600.00 350,686.90 38,913.10



Sheet 33

- -

Realized in14. DEDICATED REVENUES FROM FCOA 2020 2019 Cash in 2019Assessment Cash 51-101


Total Assessment Revenues 51-899 - - -

Expended 201915. APPROPRIATIONS FOR ASSESSMENT DEBT 2020 2019 Paid or ChargedPayment of Bond Principal 51-920Payment of Bond Anticipation Notes 51-925

Total Assessment Appropriations 51-999 - - -


Deficit ( Utility Budget) 52-885

Total Utility Assessment Revenues 52-899 - - -


Total Utility Assessment Appropriations 52-999 - - - Sheet 37

Anticipated

DEDICATED ASSESSMENT BUDGET

Appropriated

Anticipated

Appropriated

DEDICATED ASSESSMENT BUDGET UTILITY


Deficit ( Utility Budget) 53-885

Total Utility Assessment Revenues 53-899 - - -


Total Utility Assessment Appropriations 53-999 - - -

Dedication by Rider - (N.J.S.A. 40A: 4-39) dedicated revenues anticipated during the year 2020 from Animal Control State or Federal Aid for Maintenance of Libraries

Bequest, Escheat; Construction Code Fees Due Hackensak Meadowlands Development Commission; Outside Employment of Off-Duty Municipal Police

Officers; Unemployment Compensation Insurance; Reimbursement of Sale of Gasoline to State Automobiles; State Training Fees - Uniform Construction Code Act;

Older Americans Act - Program Contributions; Municipal Alliance on Alcoholism and Drug Abuse - Program Income:Community Development Block Grant Act of 1974; Board of Recreation Commission; Developers' Escrow Funds; Disposal of Forfeited Property; Parking Offenses Adjudication Act; Construction Swimming Pool Donations; Affordable Housing; Open Space, Recreation, Farmland and Historic Preservation Trust; Larry Maysey Memorial Fund Donations; New Jersey Sales and Use Tax; Accumulated Absences; Municipal Public Defender; Storm Recovery Trust

are hereby anticipated as revenue and are hereby appropriated for the purpose to which said revenue is dedicated by statute or other legal requirement."

Sheet 38

Anticipated

DEDICATED ASSESSMENT BUDGET UTILITY

Appropriated

YEAR 2019 YEAR 2018Cash and Investments 1110100 2,643,475.54 Surplus Balance, January 1st 2310100 1,432,185.04 1,144,401.10 Due from State of N.J.(c. 20, P.L. 1961) 1111000 CURRENT REVENUE ON A CASH BASIS: XXXXXX XXXXXXXX XXXXXXXX

Federal and State Grants Receivable 1110200 Current Taxes: *(Percentage Collected 2019 97.98%, 2018 98.50%) 2310200 10,363,630.77 10,382,021.54 Receivables with Offsetting Reserves: XXXXXX XXXXXXXX Delinquent Taxes 2310300 145,769.26 119,427.15

Taxes Receivable 1110300 219,819.93 Other Revenues and Additions to Income 2310400 1,218,566.73 1,024,650.08 Tax Title Lien Receivable 1110400 Total Funds 2310500 13,160,151.80 12,670,499.87 Property Acquired by Tax Title Lien Liquidation 1110500 181,200.00 EXPENDITURES AND TAX REQUIREMENTS: XXXXXX XXXXXXXX XXXXXXXX

Other Receivables 1110600 1,180.35 Municipal Appropriations 2310600 4,476,563.26 4,373,765.47 Deferred Charges Required to be in 2020 Budget 1110700 - School Taxes (Including Local and Regional) 2310700 5,763,243.00 5,789,240.00 Deferred Charges Required to be in Budgets Subsequent to 2020 1110800 - County Taxes (Including Added Tax Amounts) 2310800 1,012,471.16 1,015,644.44

Total Assets 1110900 3,045,675.82 Special District Taxes 2310900 39,835.64 40,137.18 Other Expenditures and Deductions from Income 2311000 19,527.74 Total Expenditures and Tax Requirements 2311100 11,292,113.06 11,238,314.83

*Cash Liabilities 2110100 775,436.80 Less: Expenditures to be Raised by Future Taxes 2311200 - Reserves for Receivables 2110200 402,200.28 Total Adjusted Expenditures and Tax Requirements 2311300 11,292,113.06 11,238,314.83 Surplus 2110300 1,868,038.74 Surplus Balance - December 31st 2311400 1,868,038.74 1,432,185.04

Total Liabilities, Reserves and Surplus XXXXXX 3,045,675.82 *Nearest even percentage may be used

School Tax Levy Unpaid 2220170 Surplus Balance December 31, 2019 2311500 1,868,038.74 Less: School Tax Deferred 2220200 Current Surplus Anticipated in 2020 Budget 2311600 656,000.00 *Balance Included in Above "Cash Liabilities" 2220300 - Surplus Balance Remaining 2311700 1,212,038.74

(Important: This appendix must be Included in advertisement of Budget.)

APPENDIX TO BUDGET STATEMENT

CHANGE IN CURRENT SURPLUSCOMPARATIVE STATEMENT OF CURRENT FUND OPERATIONS AND

Sheet 39

Proposed Use of Current Fund Surplus in 2020 Budget

ASSETS

LIABILITIES, RESERVES AND SURPLUS

CURRENT FUND BALANCE SHEET - DECEMBER 31, 2019

This section is included with the Annual Budget pursuant to N.J.A.C. 5:30-4. It does not in itself confer any authorization to raise or expendfunds. Rather it is a document used as part of the local unit's planning and management program. Specific authorization to expend funds for purposesdescribed in this section must be granted elsewhere, by a separate bond ordinance, by inclusion of a line item in the Capital Improvement Section of thisbudget, by an ordinance taking the money from the Capital Improvement Fund, or other lawful means.

CAPITAL BUDGET - A plan for all capital expenditures for the current fiscal year. If no Capital Budget is included, check the reason why:

Total capital expenditures this year do not exceed $25,000, including appropriations for Capital Improvement Fund, Capital Line items and Down Payments on Improvements.

No bond ordinances are planned this year.

CAPITAL IMPROVEMENT PROGRAM - A multi-year list of planned capital projects, including the current year. Check appropriate box for number of years covered, including current year:

x 3 years. (Population under 10,000)

6 years. (Over 10,000 and all county governments)

years exceeding minimum time period.

Check if municipality is under 10,000, has not expended more than $25,000 annually for capital purposes in immediately previous three years, and is not adopting CIP.

C - 1

2020

Sheet 40

CAPITAL BUDGET AND CAPITAL IMPROVEMENT PROGRAM

PLEASE NOTE THE ATTACHED CAPITAL PLAN DOES NOT REFLECT ANY AMOUNTS FOR POSSIBLE BONDING OR GRANTS WHICH MIGHT BE REQUIRED OR AVAILABLE. THE CAPITAL PLAN WILL BE AMENDED ACCORDINGLY AT THE TIME OF ORDINANCE INTRODUCTON

C - 2

BOROUGH OF CHESTER

Sheet 40a

NARRATIVE FOR CAPITAL IMPROVEMENT PROGRAM

Local Unit BOROUGH OF CHESTER4 6

1 2 3 AMOUNTS TO BEPROJECT TITLE PROJECT ESTIMATED RESERVED 5a 5b 5c 5d 5e FUNDED IN

NUMBER TOTAL IN PRIOR 2020 Budget Capital Capital Grants in Aid and Debt FUTURECOST YEARS Appropriations Improvement Fund Surplus Other Funds Authorized YEARS

- MUNICIPAL BUILDING REPAIRS 20-1 100,000.00 100,000.00 BOROUGH SIGNAGE 20-2 60,000.00 30,000.00 30,000.00 DPW EQUIPMENT 20-3 214,000.00 64,000.00 150,000.00 GENERATOR 20-4 110,000.00 22,000.00 88,000.00

- - - - - - - - - - - - -

TOTAL - THIS PAGE XXXXX 484,000.00 - - 116,000.00 - 88,000.00 - 280,000.00 C - 3

CAPITAL BUDGET (Current Year Action)2020

PLANNED FUNDING SERVICES FOR CURRENT YEAR - 2020

Sheet 40b




- - - - - - - - - - - - - - - - - - -

TOTAL - THIS PAGE XXXXX - - - - - - - - C - 3

Sheet 40b1






- - - - - - - - - - - - - - - - - -

TOTAL - ALL PROJECTS XXXXX 484,000.00 - - 116,000.00 - 88,000.00 - 280,000.00 C - 3



Sheet 40b - Totals

Local Unit BOROUGH OF CHESTER

1 2 3 4PROJECT TITLE PROJECT ESTIMATED Estimated 5a 5b 5c 5d 5e 5f

NUMBER TOTAL COST Completion 2020 2021 2022 2023 2024 2025Time

- MUNICIPAL BUILDING REPAIRS 20-1 100,000.00 2025 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00 BOROUGH SIGNAGE 20-2 60,000.00 2021 30,000.00 30,000.00 DPW EQUIPMENT 20-3 214,000.00 2025 64,000.00 30,000.00 30,000.00 30,000.00 30,000.00 30,000.00 GENERATOR 20-4 110,000.00 2020 110,000.00

- - - - - - - - - - - - -

TOTAL - THIS PAGE XXXXX 484,000.00 XXXXXXXXXX 204,000.00 80,000.00 50,000.00 50,000.00 50,000.00 50,000.00 C - 4

3 YEAR CAPITAL PROGRAM - 2020 to 2022 ANTICIPATED PROJECT SCHEDULE AND FUNDING REQUIREMENTS

FUNDING AMOUNTS PER BUDGET YEAR

Sheet 40c




- - - - - - - - - - - - - - - - - -

TOTAL - THIS PAGE XXXXX - XXXXXXXXXX - - - - - 50,000.00 C - 4

Sheet 40c1






- - - - - - - - - - - - - - - - - -

TOTAL - THIS PAGE XXXXX - XXXXXXXXXX - - - - - - C - 4



Sheet 40c2




- - - - - - - - - - - - - - - - - -

TOTAL - THIS PAGE XXXXX - XXXXXXXXXX - - - - - - C - 4



Sheet 40c3




- - - - - - - - - - - - - - - - - -

TOTAL - ALL PROJECTS XXXXX 484,000.00 XXXXXXXXXX 204,000.00 80,000.00 50,000.00 50,000.00 50,000.00 100,000.00 C - 4



Sheet 40c - Totals


1 2 4 5 6Project Title Estimated 3a 3b Capital Capital Grants - in - Aid 7a 7b 7c 7d

Total Costs Current Year Future Years Improvement Surplus and Other General Self Assessment School2020 Fund Funds Liquidating

- - MUNICIPAL BUILDING REPAIRS 100,000.00 100,000.00 BOROUGH SIGNAGE 60,000.00 60,000.00 DPW EQUIPMENT 214,000.00 150,000.00 64,000.00 GENERATOR 110,000.00 22,000.00 88,000.00

- - - - - - - - - - - - - - - - - - - - - - - - - -

TOTAL - THIS PAGE 484,000.00 - 150,000.00 246,000.00 - 88,000.00 - - - - C - 5

Sheet 40d

3 YEAR CAPITAL PROGRAM - 2020 to 2022SUMMARY OF ANTICIPATED FUNDING SOURCES AND AMOUNTS

BUDGET APPROPRIATIONS BONDS AND NOTES




- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

TOTAL - THIS PAGE - - - - - - - - - - C - 5

Sheet 40d1






- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

TOTAL - ALL PROJECTS 484,000.00 - 150,000.00 246,000.00 - 88,000.00 - - - - C - 5

Sheet 40d - Totals



Be it Resolved by the of theof ,County of that the budget hereinbefore set forth is herebyadopted and shall constitute an appropriation for the purposes stated of the sums therein set forth as appropriations, and authorization of the amount of:

(a) $ (Item 2 below) for municipal purposes, and(b) $ (Item 3 below) for school purposes in Type I School Districts only (N.J.S.A. 18A:9-2) to be raised by taxation and,(c) $ (Item 4 below) to be added to the certificate of amount to be raised by taxation for local school purposes in

Type II School Districts only (N.J.S.A. 18A:9-3) and certification to the County Board of Taxation of the following summary of general revenues and appropriations.

(d) $ (Sheet 43) Open Space, Recreation, Farmland and Historic Preservation Trust Fund Levy(e) $ (Item 5 Below) Minimum Library Tax

IVERSENRECORDED VOTE MARSHUETZ Abstained(Insert last name) HOLMAN

FERRONEAyes GOODWIN Nays

HEIL

Absent

1. General Revenues SUMMARY OF REVENUESSurplus Anticipated 08-100 656,000.00$ Miscellaneous Revenues Anticipated 13-099 592,644.23$ Receipts from Delinquent Taxes 15-499 130,000.00$

2. AMOUNT TO BE RAISED BY TAXATION FOR MUNICIPAL PURPOSED (Item 6(a), Sheet 11) 07-190 3,686,144.13$ 3. AMOUNT TO BE RAISED BY TAXATION FOR SCHOOLS IN TYPE I SCHOOL DISTRICTS ONLY:

Item 6, Sheet 42 07-195Item 6(b), Sheet 11 (N.J.S.A. 40A:4-14) 07-191

TOTAL AMOUNT TO BE RAISED BY TAXATION FOR SCHOOLS IN TYPE I SCHOOL DISTRICTS ONLY -$ 4. To Be Added TO THE CERTIFICATE FOR THE AMOUNT TO BE RAISED BY TAXATION FOR SCHOOLS IN TYPE II SCHOOL DISTRICTS ONLY:

Item 6(b), Sheet 11 (N.J.S.A. 40A:4-14) 07-191

5. AMOUNT TO BE RAISED BY TAXATION MINIMUM LIBRARY TAX 07-192 130,913.27$ Total Revenues 13-299 5,064,788.36$

SECTION 2 - UPON ADOPTION FOR YEAR 2020RESOLUTION

CHESTER

Sheet 41

COUNCIL MEMBERS BOROUGH

3,686,144.13 - -

MORRIS

-$ -$

40,365.90 130,913.27

5. GENERAL APPROPRIATIONS: XXXXXX XXXXXXXXXXXXX

Within "CAPS" XXXXXX XXXXXXXXXXXXX

(a & b) Operations Including Contingent 34-201 3,663,171.13$

(e) Deferred Charges and Statutory Expenditures - Municipal 34-209 146,854.00$

(g) Cash Deficit 46-885 -$

Excluded from "CAPS" XXXXXX XXXXXXXXXXXXX

(a) Operations - Total Operations Excluded from "CAPS" 34-305 242,260.50$

(c Capital Improvements 44-999 150,000.00$

(d) Municipal Debt Service 45-999 581,416.00$

(e) Deferred Charges - Municipal 46-999 -$

(f) Judgments 37-480 -$

(n) Transferred to Board of Education for Use of Local Schools (N.J.S.A. 40:48-17.1 & 17.3) 29-405 -$

(g) Cash Deficit 46-885 -$

(k) For Local District School Purposes 29-410 -$

(m) Reserve for Uncollected Taxes 50-899 412,000.00$

6. SCHOOL APPROPRIATIONS - TYPE I SCHOOL DISTRICT ONLY (N.J.S.A. 40A:4-13) 07-195

Total Appropriations 34-499 5,195,701.63$

It is hereby certified that the within budget is a true copy of the budget finally adopted by resolution of the Governing Body on the 5 day of, 2020. It is further certified that each item of revenue and appropriation is set forth in the same amount and by the same title as

appeared in the 2020 approved budget and all amendments thereto, if any, which have been previously approved by the Director of Local Government Services.

Certified by me this 5th day of May , 2020, , Clerk

SUMMARY OF APPROPRIATIONS

Sheet 42

may

[email protected]

OPEN SPACE, RECREATION, FARMLAND AND HISTORIC PRESERVATION TRUST FUND

DEDICATED REVENUES FCOA Realized in APPROPRIATIONS FCOA Paid orFROM TRUST FUND 2020 2019 Cash in 2019 for 2020 for 2019 Charged Reserved

Amount to be Raised Development of Lands forBy Taxation 54-190 40,365.90 39,835.64 39,835.64 Recreation and Conservation:

Salaries & Wages 54-385-1 -

Interest Income 54-113 8,664.18 Other Expenses 54-385-2 - Maintenance of Lands for - Recreation and Conservation: xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx

Reserve Funds: 54-101 Salaries & Wages 54-375-1 12,000.00 12,000.00 -

Other Expenses 54-372-2 40,365.90 -

Historic Preservation: xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx

Salaries & Wages 54-176-1 -

Other Expenses 54-176-2 -

- Acquisition of Lands forRecreation and Conservation 54-915-2

Total Trust Fund Revenues: 54-299 40,365.90 39,835.64 48,499.82 Acquisition of Farmland 54-916-2 -

Summary of Program Down Payments on Improvements 54-902-2 -

Year Referendum Passed/Implemented: Debt Service: xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx

Rate Assessed: $ Payment of Bond Principal 54-920-2Payment of Bond Anticipation

Total Tax Collected to date: $ Notes and Capital Notes 54-925-2Total Expended to date: $Total Acreage Preserved to date: Interest on Bonds 54-930-2

(Acres)

Recreation land preserved in 2019: Interest on Notes 54-935-2(Acres)

Reserve for Future Use 54-950-2 27,835.64 27,835.64 - Farmland preserved in 2019:

Total Trust Fund Appropriations: 54-499

559,147.20 67.144

(Acres)

Expended 2019

(Date)

39,835.64 39,835.64 Sheet 43

AppropriatedAnticipated

2004

$.00-$.02

920,857.40

-

xxxxxxxxxx

xxxxxxxxxx

xxxxxxxxxx

xxxxxxxxxx

- 40,365.90

BOROUGH OF CHESTER

xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx

Contracting Unit: Year Ending:

The following is a complete list of all change orders which caused the originally awarded contract price to be exceeded by more than 20 percent. For regulatory detailsplease consult N.J.A.C. 5:30-11.1 et seq. Please identify each change order by name of the project.

1.

2.

3.

4.

For each change order listed above, submit with introduced budget a copy of the governing body resolution authorizing the change order and an Affidavit of Publication forthe newspaper notice required by N.J.A.C. 5:30-11.9(d). (Affidavit must include a copy of the newspaper notice.)

If you have not had a change order exceeding the 20 percent threshold for the year indicated above, please check here and certify below.

Annual List of Change Orders ApprovedPursuant to N.J.A.C. 5:30-11

Sheet 44

BOROUGH OF CHESTER December 31, 2019

Clerk of the Governing [email protected]

Documents

General Instructions to Complete the Municipal Budget …General Instructions to Complete the Municipal Budget Workbook a) This workbook shall be used for completing the Municipal