Note: This Budget document is for Fiscal Years Beginning Jan. 1, … · 2017. 2. 27. · Name of Officer CertifYing compliance Walter Cullen . Title of Officer CertifYing compliance

State Filing Year 2017 ADOPTED COpy Note: This Budget document is for Fiscal Years Beginning Jan. 1, 2017 to Dec. 31. 2017

Start Year End Year

2017 2017Fiscal Year

For the Period: January 1,2017 to December 31,2017

www.wtmua.org Authority Web Address

~

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Cornlnunit:y

Affairs

Division ofLocal Government Services

http:www.wtmua.org

2017 AUTHORITY BUDGET

Certification Section

2017

Washington Township Municipal Utilities Authority

AUTHORITY BUDGET

FISCAL YEAR: FROM January 1, 2017 TO December 31, 2017

For Division Use Only

CERTIFICATION OF APPROVED BUDGET

It is hereby certified that the approved Budget made a part hereofcomplies with the requirements of law and the rules and regulations of the Local Finance Board, and approval is given pursuant to N.J.8.A. 40A:5A-ll.

State ofNew Jersey

Department ofCommunity Affairs

Director ofthe Division ofLocal Government Services

By: p~D. ~ CPA-, RnA- Date: Ill'i (l.ot1 I

CERTIFICATION OF ADOPTED BUDGET

It is hereby certified that the adopted Budget made a part hereofhas been compared with the approved Budget previously certified by the Division, and any amendments made thereto. This adopted Budget is certified with respect to such amendments and comparisons only.

State ofNew Jersey

Department ofCommunity Affairs

Director ofthe Division ofLocal Government Services

By: PauQ. D.~ CPA. f( J l

Page C-l
http:f

2017 PREPARER'S CERTIFICATION


AUTHORITY BUDGET

FISCAL YEAR: FROM: 11112017 TO: 12/3112017

It is hereby certified that the Authority Budget, including both the Annual Budget and the Capital Budget/Program annexed hereto, represents the members of the governing body's resolve with respect to statute in that: all estimates of revenue are reasonable, accurate and correctly stated; all items of appropriation are properly set forth; and in itemization, form and content, the budget will permit the exercise of the comptroller function within the Authority.

It is further certified that all proposed budgeted amounts and totals are correct. Also, I hereby provide reasonable assurance that all assertions contained herein are accurate and all required schedules are completed and attached.

1\

Preparer's Signature:

2017 APPROVAL CERTIFICATION


AUTHORITY BUDGET

FISCAL YEAR: FROM: 111/2017 TO: 12/3112017

It is hereby certified that the Authority Budget, including all schedules appended hereto, are a true copy of the Annual Budget and Capital BudgetIProgram approved by resolution by the governing body of the Washington Township Municipal Utilities Authority, at an open public meeting held pursuant to N.J.A.C. 5:31-2.3, on the 7th _day ofDecember ,2016.

It is further certified that the recorded vote appearing in the resolution represents not less than a majority of the full membership of the governing body thereof.

i£:' L .. \J. x:- QQA/ I I E. JIll w:der • Executive -Se-c=re=tary=~~_~__,_____ ~

Address: 46 E Mill Rd I Long Valley, NJ 07853

~,h_o_n_e_N_u_m_b_e_r:~_-I-9_0_8_-8__7_6_-3_1_45__ IFax Number: " I908-876-5528 E-mail address • [email protected]

Page C-3

mailto:[email protected]

INTERNET WEBSITE CERTIFICATION

Authority's Web Address: . www~wtm:.:..==-=ua=-=-=.o.::.!rg,,--__________________---, All authorities shall maintain either an Internet website or a webpage on the municipality's or county's Internet website. The purpose of the website or webpage shall be to provide increased public access to the authority's operations and activities. N.J.S.A. 40A:5A-17.1 requires the following items to be included on the Authority's

website at a minimum for public disclosure. Check the boxes below to certifY the Authority's compliance with

N.J.S.A. 40A:5A-17.l.

C2J A description of the Authority'S mission and responsibilities

C2J Commencing with 2013, the budgets for the current fiscal year and immediately preceding two prior years

The most recent Comprehensive Annual Financial Report (Unaudited) or similar financial

information

Commencing with 2012, the annual audits of the most recent fiscal year and immediately two prior years

The Authority's rules, regulations and official policy statements deemed relevant by the governing

body of the authority to the interests of the residents within the authority'S service area or

jurisdiction

C2J Notice posted pursuant to the "Open Public Meetings Act" for each meeting of the Authority, setting forth the time, date, location and agenda of each meeting

Beginning January 1, 2013, the approved minutes of each meeting of the Authority including all

resolutions of the board and their committees; for at least three consecutive fiscal years

The name, mailing address, electronic mail address and phone number of every person who

exercises day-to-day supervision or management over some or all of the operations of the

Authority

A list of attorneys, advisors, consultants and any other person, firm, business, partnership, corporation or other organization which received any remuneration of $17,500 or more during the

preceding fiscal year for any service whatsoever rendered to the Authority.

It is hereby certified by the below authorized representative of the Authority that the Authority'S website or

webpage as identified above complies with the minimum statutory requirements of NJ.S.A. 40A:5A-17.1 as

listed above. A check in each ofthe above boxes signifies compliance.

Name of Officer CertifYing compliance Walter Cullen

Title of Officer CertifYing compliance

Signature

Chairman

Page C-4

RESOLUTION

2017 Authority Water and Sewer Utility Budget

WASHINGTON TOWNHIP MUNICIPAL UTILITIES AUTHORITY

for the

FISCAL YEAR: from January 1,2017 to December 31,2017

No.J6-J2-D WHEREAS, the Annual Budget and Capital Budget for the Washington Township Municipal Utilities Authority for

the fiscal year period beginning January 1,2017 and ending December 31, 2017, has been presented before the governing body of the Washington Township Municipal Utilities Authority at its open public meeting ofDecember 7, 2017; and,

WHEREAS, the Annual Budget as introduced reflects Total Revenues of$4,249,662, Total Appropriations, including Accumulated Deficit ifany, of$4,249,662 and Total Unrestricted Net Position utilized of SO; and,

WHEREAS, the Capital Budget as introduced reflects Total Capital Appropriations of$2,460,500 and Total Unrestricted Net Assets plarmed to be utilized as funding thereof, of$2,460,500; and,

WHEREAS, the schedule of rates, fees and other charges in effect will produce sufficient revenues, together with all other anticipated revenues to satisfy all obligations to the holders ofbonds ofthe Authority, to meet operating expenses, capital outlays, debt service requirements, and to provide for such reserves, all as may be required by law, regulation or terms ofcontracts and agreements; and,

WHEREAS, the Capital Budget!Program, pursuant to N.J .A.C. 5 :31-2, does not confer any authorization to raise or expend funds; rather it is a document to be used as part ofthe said Authority's planning and management objectives. Specific authorization to expend funds for the purposes described in this section ofthe budget, must be granted elsewhere; by bond resolution, by a project financing agreement, by resolution appropriating funds from the Renewal and Replacement Reserve or other means provided by law.

NOW, THEREFORE BE IT RESOLVED, by the governing body ofthe Washington Township Municipal Utilities Authority, at an open public meeting held on December 7, 2016 that the Annual Budget, including all related schedules, and the Capital Budget!Program of the Washington Township Municipal Utilities Authority fOT the fiscal year beginning January 1,2017 and ending December 31, 2017, is hereby approved; and,

BE IT FURTHER RESOLVED, that the anticipated revenues as reflected in the Annual Budget are ofsufficient amount to meet aU proposed expenditures/expenses and all covenants, tems and provisions as stipulated in the said Authority's outstanding debt obligations, capital lease arrangements, service contracts, aad other pledged agreements; and,

BE IT FURTHER RESOLVED, that the governing body ofthe Washington Township Municipal Utilities Authority will consider the Annual Budget and Capital BudgetlProgram for adoption on Pebruary 1, 2017.

INTRODUCED AND PASSED: December 7, 2016

ATTEST: WASHINGTON TOWNSmp

MUNICIPAL UTILITIES AUTHORITY

E.JiJI W

Motion to approve this resolution was made by Mr.~-hn:>,e.. and seconded by

Mr. ~b . Motion was carried by the following Roll Call Vote:

Reg Mtg; 1217/16; Page 30 of 106

2017 ADOPTION CERTIFICATION


AUTHORITY BUDGET

FISCAL YEAR: FROM: 1/1/17 TO: 12/31/17

It is hereby certified that the Authority Budget and Capital Budget/Program annexed hereto is a true copy of the Budget adopted by the governing body of the Washington Township Municipal Utilities Authority, pursuant to N.J.A.C. 5:31-2.3, on the J..! day of, f'eh..-vo.xt-f ' ~D\, .

Officer's Signature:

Name:

Title: Executive Secre

Address: 46 E Mill Rd.

:--______-t-L_o-'ng""-V_alley, NJ 07853

I Phone Number: 1908-876-3145 i Fax Number: 908-8_7_6-_5_52_8__---1

•E-mail address i [email protected]

Page C-6

mailto:[email protected]

RESOLUTION

2017 AUTHORITY WATER AND SEWER UTILITY ADOPTED BUDGET

WASHINGTON TOWNSHIP MUNICIPAL UTILITIES AUTHORITY

OPERATING and CAPITAL BUDGETS

for the

FISCAL YEAR: from JANUARY 1,2017 to DECEMBER 31,2017

No. 17-02-D

WHEREAS, the Annual Budget and Capital Budget/Program for the Washington Township Municipal Utilities Authority for the fiscal year period beginning January 1,2017 and ending December 31, 2017, has been presented for adoption before the Commissioners ofthe Authority at its open public meeting of February 1,2017 and,

WHEREAS, the Annual Budget and Capital Budget as presented for adoption reflects each item ofrevenue and appropriation in the same amount and title as set forth in the introduced and approved budget, including all amendments thereto, ifany, which have been approved by the Director ofthe Division of Local Government Services; and,

WHEREAS, the Annual Budget as introduced reflects Total Anticipated Revenues of $4,249,662, Total Appropriations, including any Accumulated Deficit ifany, of$4,249,662 and Total Unrestricted Net Assets utilized to Balance Budget of $0; and,

WHEREAS, the Capital Budget as presented for adoption reflects Total Capital Appropriations of$2,460,500 and Total Unrestricted Net Assets planned to be utilized as funding thereof, of$2,460,500; and,

NOW, THEREFORE BE IT RESOLVED, by the Commissioners ofthe Washington Township Municipal Utilities Authority, at an open public meeting held on February 1,2017 that the Annual Budget and Capital Budget/Program ofthe Washington Township Municipal Utilities Authority for the fiscal year period beginning January 1, 2017 and ending December 31, 2017 is hereby adopted and shall constitute an appropriation for the purposes stated; and,

BE IT FURTHER RESOLVED, that the Annual Budget and Capital BudgetlProgram as presented for adoption reflects each item of revenue and appropriation in the same amount and title as set forth in the introduced and approved budget, including all amendments thereto, ifany, which have been approved by the Director of the DivisioJl ofLocal Government Services.

INTRODUCED AND PASSED: February 1,2017

ATTEST: WASHINGTON TOWNSHIP MUNICIPAL UTILITIES AUTHORITY

rove this resolution was made by Mr. n.c....po I ; hvtDmd seconded by o.:..bb . Motion was carried by the following Roll Call Vote:

Reg Mtg; 2/1/17; Page 47 of 60


Narrative and Information Section

2017 AUTHORITY BUDGET MESSAGE & ANALYSIS


AUTHORITY BUDGET


Answer all questions below. Attach additional pages and schedules as needed.

1. Complete a brief statement on the 2017 proposed Annual Budget and make comparison to the 2016 adopted budget for each operation. Explain any variances over +/-10% (As shown on budget page F-4 explain the reason for changes for each appropriation changing more than 10%) for each line item by operation. Explanations of variances should include a description of the reason for the increase/decrease in the budgeted line item, not just an indication of the amount and percent of the change. Attach any supporting documentation that will help to explain the reason for the increase/decrease in the budgeted line item. For example, if anticipated service charges have increased 15% due to an increase in rates, provide a copy of the resolution authorizing the rate increase.

- Sewer and Water Operational Salaries and corresponding employee benefits increased due to the anticipated needfor another operational employee that was not hired in 2016 as well as the cessation plan for the retirement ofthe Executive Director The Sewer and Water Operational Retro Wages was increased due to the Employee Association Agreement that expired at the end of2013 has not been approved

- Sewer and Water business insurance rates did not rise in 2016 as expected, so budget was reduced Sewer and Water safety budget was reduced as the safety program has been mostly brought up to date and this should reduce costs gOingforward.

2. Complete a brief statement on the impact the proposed Annual Budget will have on Anticipated Revenues, especially service charges and on the general purpose/component unit financial statements. Explain significant increases or decreases, if any. An increase or decrease is considered significant if it is over +/-10% (As shown on budget page F-2 explain reason for change for each revenue changing more than 10%) from the current year adopted budget.

Sewer rates will increase 2% and water rates will increase 3% 3. Describe the state of the local/regional economy and how it may impact the proposed Annual Budget, including the planned Capital BudgetlProgram.

- The Highlands Act has all but stopped the development of new homes in the town. New connection fees are the main source of revenue for capital projects. With an aging infrastructure, future capital improvements will need to be funded from service charges and bonding. The current bonding schedule is due to expire in 2027.

4. Describe the reasons for utilizing Unrestricted Net Position in the proposed Annual Budget, i.e. rate stabilization, debt service reduction, to balance the budget, etc. If the Authority's budget anticipates a use of Unrestricted Net Position, this question must be answered.

The use of Unrestricted Net Position is for capital projects. 5. Identify any sources of funds transferred to the CountylMunicipality as a budget subsidy or a shared service and explain the reason for the transfer (i.e.: to balance the CountylMunicipality budget, etc.).

Automotive fuel is purchased through Washington Township for Authority vehicles Washington Township performs lawn maintenance on a portion of the Authority'S properties.

6. The proposed budget must not reflect an anticipated deficit from 2017 operations. If there exists an accumulated deficit from prior years' budgets (and funding is included in the proposed budget as a result of a prior deficit) explain the funding plan to eliminate said deficit (NJ.S.A. 40A:5A-12). If the Authority

has a net deficit reported in its most recent audit, it must provide a deficit reduction plan in response to this question. (Prepare a response to deficits caused by the implementation of GASH 68)

There is no Accumulated Deficit in the operations budget. 7. Attach a schedule of the Authority's existing rate structure (connection fees, parking fees, service charges, etc.) if it has been changed since the prior year budget submission and a schedule of the proposed rate structure for the upcoming fiscal year. Explain any proposed changes in the rate structure and attach the resolution approving the change in the rate structure, if applicable.

Sewer rates will increase 2% and water rates will increase 3%

Page N-l


RULES & REGULATIONS

WASTEWATER

and

POTABLE WATER FACILITIES

APPENDIX "A" RATE SCHEDULE FOR 2017 CALENDER YEAR

II l CONSTRUCTION PERMIT FEES II All Application and initial Review Fees are due at the time of filing Application for Construction Permit. Inspection fee deposits and Tie-in Bond are due prior to start of any construction activity associated with application.

A. Application Fees: To cover administrative costs associated with processing an application for:

1. Existing single family lot. Water ............................................................................................................................................ $50.00 per lot Sewer ........................................................................................................................................... $50.00 per lot

2. Minor or Major Subdivision. Water .................................................................................................................................................... $250.00 Sewer .................................................................................................................................................... $250.00

3. Site Plans for Multi-Family Commercial Industrial, Public & Public Education. Water .................................................................................................................................................... $250.00 Sewer .................................................................................................................................................... $250.00

B. Review Fees: To cover costs associated with review of application and review and preparation of documents associated with application for:

1. Subdivision created by Minor or Major Subdivision. Water ..................................................................................................................... $400.00 plus $60.00 per lot Sewer ..................................................................................................................... $400.00 plus $60.00 per lot

2. Site Plans for Multi-Family Commercial Industrial, Public & Public Education. Water .......................................................................................................... $500.00 plus .03/sq. ft. ofbuilding Sewer .......................................................................................................... $500.00 plus .03/sq. ft. ofbuilding

Where the review costs are exceeded or are anticipated to exceed the review fee deposit, the applicant shall make additional review fee deposits. No further reviews or action shall be taken if sufficient funds for those reviews are not on deposit.

C. Inspection Fees:

1. To cover costs related to inspection of a house connection for an existing lot to existing Authority mains when cost ofwork is borne by Applicant and tie in performed by Authority approved contractor. Water Fee .................................................................................................................................... $50.00 per lot Sewer Fee .................................................................................................................................... $50.00 per lot

2. To cover costs related to inspection of improvements installed for lots created by Subdivisions and sites for multi-family, commercial, industrial, public and public education facilities, the applicant shall submit to the Authority a deposit in the amount ofthe greater of$500.00 or 5% ofthe cost of improvements as determined pursuant to P.L. 1999, Chapter 11. Where the inspection costs are exceeded or are anticipated to exceed the inspection fees deposit, the applicant shall make additional inspection fee deposits. No inspections shall be performed if sufficient funds for those inspections are not on deposit.

A one-time inspection is included when the meter is sold to and installed by a developer. Any additional inspections necessary to have meter installation approved, there will be a fee of$20.00 per inspection.

Printed: 12119/2016 Adopted: 12/7/16 Page 1 of5

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Appendix "A" Rate Schedule

D. Tie-In Bond: To cover the cost of remedying and repairing all defects which may occur during a two-year period following the installation of a connection to the Authority's water or sewer main when work is performed by an individual lot owner for an existing lot or one or more lots created by a minor subdivision, the owner shall post with the Authority a Maintenance Guarantee in the form of cash, certified check, maintenance bond or similar collateral acceptable to the Authority. Such Guarantee shall be in the amount of$500.00 per lot and shall extend from the time of issuance of Certificate of Occupancy for a new structure or time of actual connection for an existing structure.

II II. CONNECTION PERMIT FEES II The Owner of each property to be connected to the Authority'S Water and/or Sewerage system, including properties owned in a condominium, shall obtain a Connection Permit and be subject to payment ofthe Connection Permit Fees established herein and further defined in Section 5 - General Requirements of the Rules and Regulations.

In the case of new construction or alterations on Apartment, Multi-Family, Commercial, Industrial, Public and Public Education structures requiring a Building Permit, a Connection Permit shall be issued prior receiving a Certificate of Occupancy. Where alteration of an existing Apartment, Multi-Family, Commercial, and Industrial, Public, Commercial Condominium and Public Education structure causes an increase in Water or Sewer use, the Owner shall be subject to payment of a Connection Permit Fee proportionate to the increased use.

A. Single Family Homesl

Water Connection Fee ................................................................................................................................... $2,575 Sewer Connection Fee ................................................................................................................................... $7,900

B. Apartments & Multi-Familyl Water Connection Fee ..................................................................................................................... $2,575 X EDU2

........................................................................................................................................... but not less than $2,575

Sewer Connection Fee ..................................................................................................................... $7,900 x EDU2

............................................................................................................................................ but not less than $7,900

C. Commercial, Industrial, Public & Historical

Water Connection Fee ..................................................................................................................... $2,575 x EDU2

........................................................................................................................................... but not less than $2,575


............................................................................................................................................ but not less than $7,900

D. Commercial Condominium

Water Connection Fee ..................................................................................................................... $2,575 X EDU2

........................................................................................................................................... but not less than $2,575


............................................................................................................................................ but not less than $3,650

E. Public Education

Water Connedion Fee ..................................................................................................................... $2,575 X EDU2

........................................................................................................................................... but not less than $2,575


............................................................................................................................................ but not less than $7,900

Sewer connection fees will be determined by WTMUA based on the EDU volume and chemical characteristics of

the effiuent.

F. Time for Payment of Fees:

1. All Connection Permit Fees, except for Public Education, shall be paid in full prior to Permit Issuance. However, in the casc of mandatory connections as required by the Authority's Rules and Regulations or Township Ordinance, all Connection Fees shall be due and payable upon the expiration of the time allowed for said mandatory connection.

2. Upon the execution ofa form ofpayment agreement acceptable to legal counsel for the Authority, Connection Permit Fees for public education facilities may be paid in installments amortized over a period of Twenty (20) years at an interest rate of four (4%) percent per annum, with payments to be made every quarter over

Printed: J J 124/2015 Adopted: 1212/15 Page 2 of5

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WASHINGTON TOWNSHIP 1vIUNICIPAL UTILITIES AUTHORITY

Appendix "A" - Rate Schedule

the installment period. The first installment shall be paid in full prior to Permit Issuance. Applicant may elect to pay the entire Connection Permit Fees at the time ofapplication or at any time during the term ofthe payment period.

G. Time for Connection Permits: Connection Permits shall be valid for one year from the date of issuance. Connection permits for water and sewer services may, at the discretion of the Authority, be renewed without limitation. Upon renewal of permits, applicants shall pay any difference between the connection fee paid at the time of issuance or last renewal and the connection fee in effect at the time a renewal.

I Rates are per Dwelling.

2 EDU EQUIVALENT DWELLING L'NIT. The EDU is the ratio of projected average daily usage of the Applicauts facility to average daily use for a Single Family Home having three (3) or more bedrooms, rounded to the highest one-halfl1l2) ofa unit. The EDU for auy facility shall be determined by the WTMUA based on the flow standards adopted by the };JDEP under NJAC 7: 14A-23.3 Projected Flow Criteria. EDU's will be based on the use or uses of an existing or proposed structure at the time of application. Where structures contain more than one use, the EDU will be based on the fractional EOU ofeach individual use aud rounded to the highest one-half 0/2) for the entire structure,

~11====================ll=L=U=SE=~=F=E=E=S====================I]

User fees shall be calculated from the earlier of the issuance of a Certificate of Occupancy, actual connection to the Water or Sewer system or the expiration of the time allowed for the connection to the Water or Sewer system as required by Township ordinance. The initial bill shall be issued at the first billing cycle following the earlier of the issuance of a Certificate of Occupancy, actual connection to the Water or Sewer system or the expiration of the time allowed for the connection to the Water or Sewer system as required by Township ordinance and shall be proportioned in accordance with the time user fees are calculated from and the actual billing. User fees are due upon receipt of bill from the Authority.

A. Water User Fees

I. Single Family Homes - Rates shown for Quat1erly Billing for each residential unit:

a. Metered

..... GALLONS ..... ...... RATES ......

Base Less than Base Plus l

0 7,500 $75.76 $0.00

7,500 17,500 75.76 3.48

17,500 27,500 110.56 8.55

27,500 32,500 196.06 9.49

32,500 42,500 243.51 11.38

42,500 52,500 357.31 13.78

52,500 85,000 495.11 18.11

Over 85,000 1,083.69 22.19

I -Rate per 1,000 gallons or part thereof over the Base Gallons indicated.

b. Unmetered $191.64 per quarter.

Printed: 11/24/2015 Adopted: 12/2/15 Page 3 of5


Appendix "A" - Rate Schedule

2. Apartments, Multi-Family, Commercial, Industrial, Public, & Commercial Condominium

a. Metered

..... GALLONS .....

Base Less than

0 7,500

7,500 17,,500

17,500 27,500

27,500 32,500

32,500 42,500

42,500 52,500

52,500 85,000

Over 85,000

. ..... RATES ......

Base Plus1

$75.76 $0.00

75.76 3.48

110.56 6.32

173.76 8.04

213.96 8.10

294.96 8.78

382.76 9.16

680.46 10.00

1 -Rate per 1,000 gallons or part thereof over the Base Gallons indicated.

b. Unmetered - $170.50 per quarter.

3. Historical- $10.52 per quarter.

4. Fire Hydrant Rental

a. Annual Charge - There shall be a charge of $95.00 per year, payable on January 1 st of each year, for each fire hydrant, public or private, connected to the Authority's Water Distribution System, regardless of frequency of use or volume of water consumed.

b. Temporary Use Fire Hydrant permit may be obtained at the WTMUA Office at a cost of $25.00 for the first week or part thereof and $20.00 for each subsequent week or part thereof for any use over one week plus $10.30 per 1,000 gallons or part thereof used. For any use requiring a 3" meter, the fee shall be $75.00 per week plus $10.00 per 1,000 gallons or part thereof used in addition to a $300.00 refundable security deposit.

B. Sewer User Fees

Unit Type Per Quarter I Per Year

Single Family Homes $297.21 $1,188.84

Apartments & Multi Family 2 $297.21 $1,188.84

Commercial, Industrial, Public, Commercial Condominium, Public Education 3 $297.21 $1,188.84

Public Unoccupied This category shall be exempt from annual sewer user fee.

Historical $18.21 $72.84

All Sewer Users Fees are payable in advance of the quarter in which the service is provided.

2 . For Each Residential Unit.

3 - The quarterly and annual rates show are a base charge which shall be multiplied by the EDU for the facility, plus any surcharge as determined by the WTMUA based on the chemical characteristics of the effluent

Printed: 11124/2015 Adopted: 12/2/15 Page 4 of5

I

http:Historical-$10.52

W ASIDNGTON TOWNSHIP MUNICIPAL UTILITIES AUTHORITY

Appendix "A" Rate Schedule

C. Interest Charges (Water & Sewer): Delinquent Accounts - An interest charge of 1-112% per month shaIl be imposed for User Fees not paid within 30 days of billing date.

D. Financial Hardship Rate (Water & Sewer)

Persons 65 years or older and certain disabled persons, meeting the eligibility requirements set forth in N.J.S.A. 40: 14B-22.2, shall, upon request, be granted a rate reduction oftwenty-five percent (25%) ofeach quarterly billing. Persons making a request for a rate reduction shall furnish the Authority with adequate proof of eligibility under N.J.S.A. 40:14B-22.2. Eligibility shall be confirmed annuaIly.

E. Wastewater Management Plan Amendment:

1. Application Fees: To cover initial review and feasibility determination ofWMP amendment, there shall be a non-refundable charge of $500.00 per parcel.

2. Fees for preparation of WMP amendment: To cover the costs to prepare and submit an amendment of the WMP, a fee of$1500.00 per parcel shall be charged for each parcel. The fees shall be deposited in an escrow account. If any additional funds are required to complete the preparation and submission of the amendment, the applicant shaH submit the additional funds before any additional work is performed. Any funds remaining after the amendment is submitted and the DEP completes their review and makes a final decision on the amendment shall be returned to the applicant. If more than one applicant makes a request for an amendment of the WMP in the same time frame, the cost of the preparation and submission of the amendment shall be borne by the applicants in proportion to the size of the properties involved in the request.

F. Miscellaneous Charges Related to Sewer and Water Service:

1. Property Occupant Transfer Fee there will be a charge of$30.00 for any requested reading ofa subject water meter pursuant to a tax search request or other request for information pursuant to an occupant transfer due to a real estate title settlement/transfer or any other reason requiring the transfer of water use obligations from one person to another. This fee will increase to $50 for any request that provides less than 24 hour notice.

2. Meter Testing - Upon request of the Owner, the meter shall be removed, replaced and tested. No charge shall be made if the meter is found inaccurate by more than 3%. Where applicable, pro-rated adjustments shall be made for past quarterly bills for a period ofnot to exceed one year. For meters found to be functioning properly, a charge of $70.00 for Authority personnel to change the meter and arrange for testing plus all direct costs to the Authority plus 15% including, but not limited to, the replacement meter and testing.

3. Meter Repair - Repair of frozen meter or meters damaged by user's negligence: cost (labor & meter) plus 15%.

4. Water Shut-Off:

a. At Owner's Request - For shutting off water when 24 hours or more notice is given: $15.00

b. Less Than 24 Hour Notice - For shutting off water at Owner's request when less than 24 hours' notice is given in a non-emergency situation: $50.00

c. Non-Payment For administration and physical shut offwater for non-payment ofbill: $50.00.

5. Water Turn - On - For turning on water after shut-off: $15.00.

6. Repairs - For any repairs made by the Authority on the property ofa customer in lieu ofwork being performed by the customer, the customer will be billed, by the Authority, at $55.00 per hour for Authority personnel directly involved in such repair plus the all direct cost incurred by the Authority plus 15%.

7. Backflow Prevention Permit - A Permit is required for all back flow prevention devices required by the Authority's Cross-Connection Control Program. An application fee of $50.00 shall be due at the time of filing for the initial permit. For labor required for any inspection conducted by the Authority and any reinspection, there will be a charge of$50.00. There shall be a subsequent annual fee of$25.00 for each permit which will include one annual inspection. Any other costs incurred by the Authority as part of this program shall be charged at direct cost plus 15%.

G. Returned Checks Fee (Water & Sewer)

There shall be a charge of $42.00 for checks returned to the MUA due to insufficient funds or the like. Such charge shall be imposed each occurrence of a returned item.

Printed: 11/24/2015 Adopted: 12/2115 PageS of5

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AUTHORITY CONTACT INFORMATION 2017

Please complete the following infonnation regarding this Authority. All infonnation requested below must be completed.

! Name of Authority: Washington Township Municipal Utilities Authority I Federal ID Number: 22-2216110

I Address: 46 E Mill Rd

City, State, Zip: Long Valley NJ I 07853

I Phone: (ext.) 908-876-3145 I Fax: 908-876-5528

Preparer's Name: E. Jill Waller

Preparer's Address: 46 E. Mill Rd.

City, State, Zip: Long Valley NJ I 07853 Phone: (ext.) 908-876-3145 Fax: 908-876-5528

E-mail: jwaller(w,wtmua.org

Chief Executive Officer: Michael P Pucilowski Phone: (ext.) 908-876-3145 I Fax: I 908-876-5528 E-mail [email protected]

Chief Financial Officer: E. Jill Waller Phone: (ext.) 908-876-3145 I Fax: I 908-876-5528 E-mail: iwaller(a)wtmua.org

I Name of Auditor: William Schroeder I Name of Finn: Nisivocia & Company LLP

i Address: 200 Valley Rd. Suite 300

City, State, Zip: Mt. Arlington NJ I 07856 Phone: (ext.) 973-328-1825 l Fax: 973-328-0507 E-mail: [email protected]

PagcN-2

AUTHORITY INFORMATIONAL QUESTIONNAIRE



Answer all questions below completely and attach additional information as required.

1) Provide the number of individuals employed in calendar year 2015 as reported on the Authority's Form W-3, Transmittal of Wage and Tax Statements: J.Q

2) Provide the amount of total salaries and wages for calendar year 2015 as reported on the Authority's Form W-3, Transmittal of Wage and Tax Statements: 737,980.90

3) Provide the number of regular voting members of the governing body: 4) Provide the number of alternate voting members of the governing body: 5) Did any person listed on Page N-4 have a family or business relationship with any other person listed

on Page N-4 during the current fiscal year? If "yes, H attach a description of the relationship including the names ofthe individuals involved and their positions at the Authority.

6) Did all individuals that were required to file a Financial Disclosure Statement for the current fiscal year because of their relationship with the Authority file the form as required? (Checked to see if individuals actually filed at http://fds.state.nj.ns/njdca-prod/fdssearch.aspx before answering) ~ If "no," provide a list of those individuals who failed to file a Financial Disclosure Statement and an explanation as to the reason for their failure to file.

7) Does the Authority have any amounts receivable from current or former commissioners, officers, key employees or highest compensated employees? If 'yes. " attach a list ofthose individuals. their position, the amount receivable, and a description ofthe amount due to the Authority.

George Autry, Alternate Commissioner, 463.33, current water/sewer bill 8) Was the Authority a party to a business transaction with one of the following parties:

a. A current or former commissioner, officer, key employee, or highest compensated employee? No b. A family member of a current or former commissioner, officer, key employee, or highest compensated

employee? No c. An entity of which a current or former commissioner, officer, key employee, or highest compensated

employee (or family member thereof) was an officer or direct or indirect owner? No If the answer to any of the above is "yes, H attach a description ofthe transaction including the name of the commissioner, officer, key employee, or highest compensated employee (or family member thereof) ofthe Authority; the name ofthe entity and relationship to the individual or family member; the amount paid; and whether the transaction was subject to a competitive bidprocess.

9) Did the Authority during the most recent fiscal year pay premiums, directly or indirectly, on a personal benefit contract? A personal benefit contract is generally any life insurance, annuity, or endowment contract that benefits, directly or indirectly, the transferor, a member of the transferor's family, or any other person designated by the transferor. No If "yes, H attach a description of the arrangement, the premiums paid, and indicate the beneficiary ofthe contract.

10) Explain the Authority'S process for determining compensation for all persons listed on Page N-4. Include whether the Authority'S process includes any of the following: 1) review and approval by the commissioners or a committee thereof; 2) study or survey of compensation data for comparable positions in similarly sized entities; 3) annual or periodic performance evaluation; 4) independent compensation consultant; andlor 5) written employment contract. Attach a narrative 0/ your Authorities procedures/or all employees.

The Operation Payroll is determined by a negotiated Employee Association Agreement. The Administrative Payroll is reviewed and approved by the Authority Committee

http://fds.state.nj.ns/njdca-prod/fdssearch.aspxhttp:737,980.90

11) Did the Authority pay for meals or catering during the current fiscal year? Yes If 'yes, " attach a detailed list of all meals and/or catering invoices for the current fiscal year and provide an explanationfor each expenditure listed.

Page N~3 (1 of2) ] 2) Did the Authority pay for travel expenses for any employee or individual listed on Page N-4? Yes If

"yes," attach a detailed list of all travel expenses for the current fiscal year and provide an explanation for each expenditure listed.

13) Did the Authority provide any of the following to or for a person listed on Page N ~4 or any other employee of the Authority: a. First class or charter travel No b. Travel for companions No c. Tax indemnification and gross~up payments No d. Discretionary spending account e. Housing allowance or residence for personal use No f. Payments for business use of personal residence g. Vehicle/auto allowance or vehicle for personal use h. Health or social club dues or initiation fees No i. Personal services (i.e.: maid, chauffeur, chef) No If the answer to any ofthe above is 'yes," attach a description ofthe transaction including the name and position ofthe individual and the amount expended.

14) Did the Authority follow a written policy regarding payment or reimbursement for expenses incurred by employees and/or commissioners during the course of Authority business and does that policy require substantiation of expenses through receipts or invoices prior to reimbursement? If "no, " attach an explanation of the Authority's process for reimbursing employees and commissioners for expenses. (Ifyour authority does not allow for reimbursements indicate that in answer)

15) Did the Authority make any payments to current or former commissioners or employees for severance or termination? Yes If 'yes, " attach explanation including amount paid.

Employee resigned and was paid $1,073.22 for 71.5 earned but unused vacation days on 3/24/16

16) Did the Authority make any payments to current or former commissioners or employees that were contingent upon the performance of the Authority or that were considered discretionary bonuses? Yes in 20 16If "yes, " attach explanation including amount paid.

- End ofyear award name net amount carpenter $ 250.00 carswell $ 250.00 hingel $ 250.00 kaltsas $ 250.00 kattermann $ 187.50 Moranski $ 155.63 mcneel $ 250.00 waller $ 250.00 wright $ 250.00

$ 2,093.13 Performance based bonuses:

• Kattermann: 2/26116 for $100 • King: 2/26/16 for $100 • Waller: 2126116 for $300

17) Did the Authority comply with its Continuing Disclosure Agreements for all debt issuances outstanding by submitting its audited annual financial statements, annual operating data, and notice of material events to the Municipal Securities Rulemaking Board's Electronic Municipal Marketplace Access (EMMA) as required? If "no." attach a description of the Authority's plan to ensure compliance with its Continuing Disclosure Agreements in the future.

18) Did the Authority receive any notices fTom the Department of Environmental Protection or any other entity regarding maintenance or repairs required to the Authority's systems to bring them into

http:2,093.13http:1,073.22

compliance with current regulations and standards that it has not yet taken action to remediate? No Jj 'yes, " attach explanation as to why the Authority has not yet undertaken the required maintenance or repairs and describe the Authority's plan to address the conditions identified.

19) Did the Authority receive any notices of fines or assessments from the Department of Environmental Protection or any other entity due to noncompliance with current regulations (Le.: sewer overflow, etc.)? Jj "yes, " attach a description of the event or condition that resulted in the fine or assessment and indicate the amount ofthe fine or assessment.

9/8/15 the NJDEP issued a Notice of Non-Compliance for failure to maintain the structural integrity of the RBC Building at the Schooley' Mountain Sewage Plant 8/14/15 the NJDEP issued a Notice of Non-Compliance for failure to report three of the required eight required disinfectant residual level results.

Page N-3 (2 of2)

2016 meal allowance.xlsx

2016 travel exp.xls

16-00494 MIKE PUCILOWSKI 3/23 jif ins mtg tolls 4.50 16-00494 MIKE PUCILOWSKI 3/15 safety class mileage 24.08 16-00494 MIKE PUCILOWSKI 3/24 jif safety mtg mileage 88.35 16-00494 MIKE PUCILOWSKI 3/23 jif ins mtg mileage 91.48 16-01099 MIKE PUCILOWSKI 8/24 tolls for JIF mtg 4.50 16-01099 MIKE PUCILOWSKI 8/24 mileage JIF mtg 91.26 16-01521 MIKE PUCILOWSKI 11/10 tolls JIF safety meeting 1.80 16-01521 MIKE PUCILOWSKI 11/15 mil logout/tag out sem 13.18 16-01521 MIKE PUCILOWSKI 10/19 mile fire training sem 18.58 16-01521 MIKE PUC ILOWSKI 9/26 mil to confined pace sem 35.20 16-01521 MIKE PUCILOWSKI 11/10 mil .11 F safety meeting 47.85 16-01640 JILL WALLER 4/27 purchasing conference 307.22 16-01640 JILL WALLER 8/16 safety seminar 13.06 16-01640 .IILL WALLER 6/14 MCCP meeting 14.58

Page 1 of 1

AUTHORITY SCHEDULE OF COMMISSIONERS, OFFICERS, KEY EMPLOYEES, HIGHEST COMPENSATED EMPLOYEES AND INDEPENDENT CONTRACTORS


FISCAL YEAR: FROM: 111117 TO: 12/31/17

Complete the attached table for all persons required to be listed per #J-4 below. I) List all of the Authority's current commissioners and officers and amount of compensation from the Authority

and any other public entities as defined below. Enter zero if no compensation was paid. 2) List all of the Authority's key employees and highest compensated employees other than a commissioner or

officer as defined below and amount of compensation from the Authority and any other public entities. 3) List all of the Authority's former officers, key employees and highest compensated employees who received

more than $100,000 in reportable compensation from the Authority and any other public entities during the most recent fiscal year completed.

4) List all of the Authority's former commissioners who received more than $10,000 in reportable compensation from the Authority and any other public entities during the most recent fiscal year completed.

Commissioner: A member of the governing body of the authority with voting rights. Include alternates for purposes of this schedule.

Officer: A person elected or appointed to manage the authority's daily operations at any time during the year, such as the chairperson, vice-chairperson, secretary, or treasurer. For the purposes of this schedule, treat the authority'S top management official and top fmancial official as officers. A member of the governing body may be both a commissioner and an officer for the purposes of this schedule.

Key employee: An employee or independent contractor of the authority (other than a commissioner or officer) who meets both ofthe following criteria: a) The individual received reportable compensation from the authority and other public entities in excess of $150,000 for the most recent fiscal year completed; and b) The individual has responsibilities or influence over the authority as a whole or has power to control or determine 10% or more of the authority's capital expenditures or operating budget.

Highest compensated employee: One of the five highest compensated employees or independent contractors of the authority other than current commissioners, officers, or key employees whose aggregate reportable compensation from the authority and other public entities is greater than $100,000 for the most recent fiscal year completed.

Compensation: All forms of cash and non-cash payments or benefits provided in exchange for services, including salaries and wages, bonuses, severance payments, deferred payments, retirement benefits, fringe benefits, and other financial arrangements or transactions such as personal vehicles, meals, housing, personal and family education benefits, below-market loans, payment of personal or family travel, entertainment, and personal use of the Authority's property. Compensation includes payments and other benefits provided to both employees and independent contractors in exchange for services.

Reportable compensation: The aggregate compensation that is reported (or is required to be reported) on Form W2, box 1 or 5, whichever amount is greater, and/or Form 1099-MISC, box 7, for the most recent calendar year ended 60 days before the start of the proposed budget year. For example, for fiscal years ending December 31, 2017, the calendar year 2015 W··2 and 1099 should be used (60 days prior to start of budget year is November I, 2016, with 2014 being the most recent calendar year ended), and for fiscal years ending June 30, 2018, the calendar year 2016 W-2 and 1099 should be used (60 days prior to start of budget year is May 1, 2017, with 2016 being the most recent calendar year ended),

Other Public Entity: Any municipality, county, local authority, fire district, or other government unit, regardless of whether it is related in any way to the Authority either by function or by physical location.

Page N-4 (l of2)

I

Authority Schedule of Commissioners, Officers, Key Employees, Highest Compensated Employees and Independent Contractors (Continued)

Washington Township Municipal Utilties Authority

for toe Period January 1, 2017 to

Position r--

:t:

~ ~ n

Average Hours 0 n '" 03 '< '" 3 '" 3per Week 3' 3 11~.

0 -c -c " Dedicated to 0 3i 0' 0" ~ -< -< ~ fnName Title Position ro !l) 11> " 11> ""a. 1 Sam Akin Commissioner 1 x

2 Walter Cullen Chairman, Commissi 1 x

3 Mark Napolitano V Chairman, Commi! 1 x

4 Howard Popper Commissioner 0.5 x

5 Donald Babb Commissioner 1 x

6 Elizabeth J Waller Exec Secretary 40

7 Michael P Pucilowski Exec Dj rector 30

8 David A Carswell Water Operator 40

9 George Autry Commissioner Alt 1 x

10 AJ Whitmore Commissioner Alt 1 x 11 12

13

14

December 31, 2017

Reportable Compensation from

Authority (W·2/1099)

Other (auto

allowance, expense

account, Base payment In

Salary/ lieu of health

Stipend Bonus benefits, etc.)

$ $ $

0 0 0 0 0 0

0 0 0

0 0 0

68,482 1,954 0

90,000 1,731 0

108,267 10,240 0

0 0 0

0 0 0

Estimated

amount of other

compensation

from the

Authority Total

(health benefits, Compensation

pension, etc.) from Authority

$ $

Estimated amount

Names of other Hours per

Average

of other

Public Entities where Week compensation from

Individual is an Dedicated to Reportable other Public Entities

Employee or Positions held Positions at Compensation (health benefits, Total

Member of the at other Public Other Public from Other pension, payment in Compensation

Governing Body (1) Entities Listed in Entities Listed I Public Entities lieu of health All Public See note below Column 0 in Column 0 (W-2/1099) benefits, etc.) Entities

none $ $ $ Allamuch Twp BOE

Mount Olive Twp Bus Driver .1538

0 OBOE Bus Driver 21 24,121 18,422 42,543

0 o Washington Twp Envil Regular Member 3 0 0 0 0 o none 0 0 0 o Washington Twp Com none 6 0 0 0 0 70,436 none 0 70,436

0 91/731 Musconetcong Sewer. Commissioner 0 0 91,731

15,244 133,752 none 0 133,752

0 o none 0 0 0 0 0 ° 0 0

0 0

0 0

0 0 0

ttttfffttttttt ~ .J.;:>,::1LJ ~ J.:),LQq ~ ~.:::1J"::JJ.O 24,121 $ 18,422 $ 338,461~ r (1) Insert "None" In this column for each Individual that does not hold a position with onother Public Entity

Page N-4 (2 of 2)

Schedule of Health Benefits - Detailed Cost Analysis


Forthe Period January 1, 2017 to December 31, 2017

Annual Cost

# of Covered Estimate per Total Cost #of Covered

Members Employee Members Annual Cost

(Medical & Rx) Proposed (Medical & Rx) per Employee

Active Employees· Health Benefits· Annual Cost

Single Coverage

Parent & Child

Employee & Spouse (or Partner)

Family

Employee Cost Sharing Contribution (enter as negative - )

Subtotal

Employee &Spouse (or Partner)


Subtotal

Employee &Spouse (or Partner)

Family


Subtotal

Is medical coverage provided by the SHBP (Yes or No)? (Place Answer in Box)

Is prescription drug coverage provided by the SHBP (Yes or No)? (Place Answer in BOX)

Note: Remember to Enter an amount in rows for Employee Cost Sharing

0.0%

#DIV/Ol

0.0%

66,046 105.1%

(45,296) 174.4%

20.3%

#Dlv/or

#DIV/OI

#DIV/Ol

#DIV/OI

#DIV/O!

#DIV/O!

#DIV/Ol

#DIV/O!

#DIV/OI

#DIV/O!

#DIV/OI

#DIV/OI

20.3%

PageN-5

Schedule of Accumulated Liability for Compensated Absences


For the Period January 1, 2017 to December 31,2017

Complete the below table for the Authority's accrued liability for compensated absences. X Box ifAuthority has no Compensated Abcences I X

Legal Basis for Benefit

(check applicable item~L

+'Dollar Value of s:: +'+' s:: _ Q) s::'"D s:: o (U E Q)Q) Q)Gross Days of Accumulated Accrued

+l -5 > E> Eo .. Q) .: .S;.2 ~Compensated Absences at Compensated .. 0 Q) o ._ Q. ..Q..ll ...

III '"D E b.OQ. (U b.OIndividuals Eligible for Benefit beginning of Current Year Absence Liability ~ s:: w

Schedule of Shared Service Agreements

Washington Township MunU::lDa Utilties Authority


Enter the shared service agreements that the Authority currently engages in and identify the amount that is received/paid jar those services. Amount to be

Agreement Received by/

Comments (Enter more specifics if Effective Agreement Paid from

Name of Entity Providing Service Name of Entity Receiving Service Type of Shared Service Provided needed) Date End Date Authority

Washington Township Washington Township MUA lawn maintenance 4/1/2016 10/31/2017 $ 3,500 Washington Township Washington Township MUA vehicle fue! 5/4/2016 12/31/2017 $ 40,000

If No Shared Services X this Box nn~

Page N-7


Financial Schedules Section

SUMMARY

For the Period


January 1, 2017 to December 31, 2017

FY 2017 Proposed Budget FY 2016 Adopted

Budget

$ Increase (Decrease)

Proposed vs.

Adopted

% Increase

(Decrease)

Proposed vs.

Adopted

Total All Total All

Water Sewer N/A N/A N/A N/A Operations Operations All Operations All Operations

REVENUES

Total Operating Revenues $ 1,414,988 $ 2,775,143 $ - $ ... ;> $ $ 4,190,132 $ 4,098,388 $ 91,744 2.2%

Total Non-Operating Revenues 106,710 (47,179) -44.2%

Total Anticipated Revenues 1,430,394 2,819,268 4,249,662 4,205,098 44,564 1.1%

APPROPRIATIONS

Total Administration 365,493 273,084 638,577 644,862 (6,285) -1.0%

Total Cost of Providing Services 932,103 1,228,049 2,160,152 2,022,909 137,243 6.8%

Total Principal Payments on Debt Service in

Lieu of Depreciation 107,000 443,261 550,261 928,392 (378,131) -40.7%

Total Operating Appropriations 1,404,596 1,944,394 3,348,990 3,596,163 (247,173) -6.9%

Total Interest Payments on Debt

Total Other Non-Operating Appropriations

Total Non-Operating Appropriations

11,300 516,859 528,159 148,390 379,769 (88,032) 291,737

255.9% -19.1% 47.9%

Accumulated Deficit #DIV/O!

Total Appropriations and Accumulated

Deficit 1,430,394 2,819,268 4,249,662 4,205,098 44,564 1.1%

Less: Total Unrestricted Net Position Utilized #DIV/O!

Net Total Appropriations 1,430,394 2,819,268 4,249,662 4,205,098 44,564 1.1%

ANTICIPATED SURPLUS (DEFICIT) $ - $ - $ - $ - $ - $ - $ $ (0) $ 0 -100.0%

F-1

Revenue Schedule

For the Period


January 1, 2017 to December 31, 2017

Water Sewer

FY 2017 Proposed Budget

N/A N/A N/A N/A Total All

Operations

FY 2016 Adopted

Budget

Total All

Operations

$ Increase (Decrease)

Proposed vs.

Adopted

% Increase

(Decrease)

Proposed vs.

Adopted

All Operations All Operations

OPERATING REVENUES

Service Charges

Residential

Business/Commercial

Industrial

Intergovernmental

Other

Total Service Charges

Connection Fees

Residential

Business/Commercial

Industrial

Intergovernmental

Other

Total Connection Fees

Parking Fees

Meters

Permits

Fines/Penalties

Other

Total Parking Fees

73,325

6,442

25

138,969

(47,225)

$ 3,598,409 $ 3,476,928 $ 121,481 3.5% 284,227 273,205 11,021 4.0%

#DIV/O! 2.3% 4.7%

3.5%

-64.4%

#DIV/O!

IIDIV/OI #DIV/OI #DIV/O!

-64.4%

#DIV/O! IIDIV/O! #DIV/O! #DIV/O!

#DIV/O! Other Operating Revenues (Ust)

Type in (Grant, Other Rev)











Total Other Revenue

Total Operating Revenues 91,744

NON-OPERATING REVENUES

Interest Earned

Penalties

Other

Total Interest

Total Non-Operating Revenues

TOTAL ANTICIPATED REVENUES

66,518

39,323 (40,235)

(6,944)

105,841

869

(47,179)

$ (47,179)

44,564

#DIV/O! #DIV/O! #DIV/OI

IIDIV/O! IIDIV/O! #DIV/O! #DIV/O! IIDIV/O! IIDIV/O!

#DIV/O! #DIV/O!

IIDIV/O! 2.2%

-60.5%

-17.7%

IIDIV/O! #DIV/O! IIDIV/O! IIDIV/O!

-44.6%

0.0%

IIDIV/O!

IIDIV/O! 0.0%

-44.2%

1.1%

F-2

Prior Year Adopted Revenue Schedule


Water Sewer N/A N/A N/A N/A Operations

OPERATING REVENUES

Service Charges

Residential

Business/Commercial

Industrial

Intergovernmental

Other

$ 1,225,991 78,561

$ 2,250,937 194,644

$ 3,476,928 273,205

29,057

460

245,345

68

274,402 528

Total Service Charges 1 ~~;1 ()hQ ? hQ{) QQ;1 ;1 {)?t; {)h~-Connection Fees

Residential

Business/Commercial

Industrial

Intergovernmental

Other

Total Connection Fees

Parking Fees

Meters

Permits

Fines/Penalties

Other

Total Parking Fees

Other Operating Revenues (List)












Total Other Revenue

-

Total Operating Revenues 1,352,094 2,746,294 4,098,388 NON-OPERATING REVENUES

Other Non-Operating Revenues (List)

mortgage loan payments 66,5184,176 62,342 late fees / miscellaneous charge 39,32312,783 26,540 Type in

Type in

Type in

Type in

Other Non-Operating Revenues

Interest on Investments & Deposits

Interest Earned

Penalties

Other Total Interest 520

Total Non-Operating Revenues 17,479 89,231 106,710 TOTAL ANTICIPATED REVENUES $ 1,369,573 $ 2,835,524 $ $ - $ $ $ 4,205,098

F-3

Appropriations Schedule

Washington Township Municipal Utilties Authority For the Period January 1,2017 to December 31,2017

FY 2027 Proposed Budget -----~···---------'----=--------;To-:-:t-,-al;-:A'""II,-


OPERATING APPROPRIATIONS Administration - Personnel

,Treatment Repair / Maintenance 53,000 472,506 525,506 IVehicie Repair / Maintenance 17,300 17,000 34,300

Isafe~~____~~~____________-4 4,600 7,885 12,485 Miscellaneous COPS' 2,000 2,000 4,000

Salary & Wages

Fringe Benefits

Total Administration - Personnel

Administration Other (List!

Total Administration - Other

Total Administration

Cost of Providing Services - Personnel

Salary & Wages

Fringe Benefits

Total COPS - Personnel

375,000

Cost of Providing Services - Other (List! IPUmping / Piping Re:::p'-ai'-r=O/:::M::a'-in"'t=e"'n'-an-c-e---r--::-::::-:=

104,905

167,880 542,880

161,410 59,434

645,295

252,519

897,814

Total Principal Payments on Debt Service in

Lieu of Depreciation

Total Operating Appropriations

NON-OPERATING APPROPRIATIONS Total Interest Payments on Debt

Operations & Maintenance Reserve

Renewal & Replacement Reserve

Municipality/County Appropriation

Other Reserves

Total Non-Operating Appropriations

TOTAL APPROPRIATIONS ACCUMULATED DEFICIT

TOTAL APPROPRIATIONS & ACCUMULATED DEFICIT UNRESTRICTED NET POSITION UTILIZED Municipality/County Appropriation

Other Total Unrestricted Net Position Utilized

TOTAL NET APPROPRIATIONS

$ Increase % Increase (Decrease! (Decrease!

FY 2016 Adopted Proposed vs. Proposed vs. Budget Adopted Adopted

Total All

Operations All Operations All Operations

$ 221,333 $ 1,564 51,321 (44)

272,654 1,521

98,905 6,000 1,850

(12,196) (3,459)

(7,806) (6,285)

140,495

2,672

143,167

555,360 (12,480)

514,700 10,806

35,100 (800)

15,935 (3,450)

0.7% -0.1%

0.6%

6.1% 1.1%

-20.5% -6.9% 0.0%

-2.1% -1.0%

21.8%

1.1% 15.9%

-2,2% 2.1%

-2.3% -21.7%

0.0%

-0.5%Total COPS Other 451,900 667,271 1,119,171 6.8%Total Cost of Providing Services 932,103 1,228,049 2,160,152

2,819,268 4,249,6621,430,394

148,390

460,544

608,934

4,205,098

4,205,098

(378,131)

(247,173)

379,769

(88,032) 291,737

44,564

44,564

-40.7%

-6.9%

255.9%

#DIV/O!

#DIV/O!

#DIV/O!

-19.1% 47.9%

1.1%

#DIV/O!

1.1%

#DIV/O!

#DIV/O!

#DIV/O! 1.1%

• Miscellaneous line items may not exceed 5% of total operating appropriations shown below. If amount in miscellaneous is greater than the amount shown

below, then the line item must be itemized above.

5% of Total Operating Appropriations $70,229.81 $ 97,219.69 $ $ $ $ #########

http:97,219.69http:70,229.81

Prior Year Adopted Appropriations Schedule


FY 2016 Adopted Budget Total All


OPERATING APPROPRIATIONS

Administration Personnel

Salary & Wages $ 132,800 $ 88,533 $ 221,333

Fringe Benefits 30,785 20,536 51,321

Total Administration - Personnel 163,585 109,069 272,654

Administration - Other (Ust)

Office Expenses 59,343 39,562 98,905 Professional Fees 77,836 83,574 161,410

Insurance 35,000 24,434 59,434

Fees & Dues 29,059 21,400 50,459

Miscellaneous Administration* 1,000 1,000 2,000

Total Administration Other 202,238 169,970 372,208

Total Administration 365,823 279,039 644,862

Cost of Providing Services - Personnel

Salary & Wages 283,817 361,478 645,295

Fringe Benefits 102,883 149,636 252,519

Total COPS Personnel 386,700 511,114 897,814

Cost of Providing Services - Other (List)

Pumping / Piping repair / Maintenance 395,250

Treatment Repair / Maintenance I 53,000 Vehicle Repair / Maintenance 18,800

Safety i 7,100

Miscellaneous COPS* l 2,000

160,110

461,700

16,300

8,835

2,000

Total COPS - Other 476,150 648,945

555,360

514,700

35,100

15,935

4,000

1,125,095

Total Cost of Providing Services 862,850 1,160,059 2,022,909

Total Principal Payments on Debt Service in Lieu

of Depreciation 103,000 825,392 928,392

Total Operating Appropriations 1,331,673 2,264,490 3,596,163

NON-OPERATING APPROPRIATIONS

Total Interest Payments on Debt 15,630 132,760 148,390

Operations & Maintenance Reserve

Renewal & Replacement Reserve


Other Reserves 22,270 438,274 460,544

Total Non-Operating Appropriations 37,900 571,034 608,934

TOTAL APPROPRIATIONS 1,369,574 2,835,524 4,205,098

ACCUMULATED DEFICIT

TOTAL APPROPRIATIONS & ACCUMULATED DEFICIT 1,369,574 2,835,524 4,205,098

UNRESTRICTED NET POSITION UTILIZED


Other

Total Unrestricted Net Position Utilized

TOTAL NET APPROPRIATIONS $1,369,574 $ 2,835,524 $ - $ - $ - $ - $4,205,098

* Miscellaneous line items may not exceE!d 5% of total operating appropriations shown below. If amount in miscellaneous is greater than the amount shown below, then the line item must be itemized above.

5% of Total Operating Appropriations $ 66,583.67 $113,224.50 $ $ $ $ #########

F-S

http:113,224.50http:66,583.67

Debt Service Schedule - Principal


If Authority has no debt X this box

in

Adopted Budget

Year 2016

Budget Year

2017 2018 2019 2020 2021 2022 Thereafter

Total Principal

Outstanding

Water

1998 Series B

2005 Refinancing

Type in Issue Name

Type in Issue Name

Total Principal

$ 35,000 68,000

103,000

$ 35,000 72,000

107,000

$ 35,000 72,000

107,000

$ 58,000

58,000

$ 70,000 202,000

272,000

Sewer

1998 Series A 69,703 335,261 319,892 301,484 356,875 336,028 319,834 1,382,324 3,351,698

WWT NJ Waste Water Fund 405,000

WWTLoan 248,689

2005 Refinancing 108,000 108,000 87,000 303,000

Total Principal 443,261 427,892 388,484 356,875 336,028 319,834 1,382,324 3,654,698

N/A

Type in Issue Name

Type in Issue Name

Type in Issue Name

Type in Issue Name

Total Principal

N/A Type in Issue Name

Type in Issue Name

Type in Issue Name

Type in Issue Name

Total Principal


Type in Issue Name

Type in Issue Name

Type in Issue Name

Total Principal


Type in Issue Name

Type in Issue Name

Type in Issue Name

Total Principal

TOTAL PRINCIPAl All OPERATIONS $ 928,392 3,926,698

Indicate the Authority's most recent bond rating and the year of the rating by ratings service. Moody's Fitch Standard & Poors

Bond Rating

Year of Last Rating

F-6

Debt Service Schedule - Interest

If Authority has no debt X this box


Adopted Budget

Year 2016

Proposed

Budget Year

2017 2018

Fiscal Year Ending in

2019 2020 2021 2022 Thereafter

Total Interest

Payments

Outstanding

Water

1998 Series B $ 4,830 $ 3,220 $ 1,610 $ $ 4,830 2005 Refinancing 10,800 8,080 5,200 2,320 15,600

Type in Issue Name

Type in Issue Name

Total Interest Payments 15,630 11,300 c. O1n V,O...L.V 2,320 20,430 Sewer

1998 Series A 95,297 504,739 525,108 538,516 698,125 718,972 735,166 3,892,676 7,613,302

WWT NJ Waste Water Fund 21,263

WWT Loan

2005 Refinancing 16,200 12,120 7,800 3,480 23,400 Total Interest Payments 132,760 516,859 532,908 541,996 698,125 718,972 735,166 3,892,676 7,636,702


Type in Issue Name

Type in Issue Name

Type in Issue Name

Total Interest Payments


Type in Issue Name

Type in Issue Name

Type in Issue Name



Type in Issue Name

Type in Issue Name

Type in Issue Name



Type in Issue Name

Type in Issue Name

Type in Issue Name

Total Interest Payments TOTAL INTEREST ALL OPERATIONS $ 148,390 $ 528,159 $ 539,718 $ 544,316 $ 698,125 $ 718,972 $ 735,166 $ 3,892,676 $ 7,657,132

F-7

Net Position Reconciliation

Washington Township Municipal Utilties Authority For the Period January 1, 2017 to December 31,2017

FY 2017 Proposed Budget

TOTAL NET POSITION BEGINNING OF CURRENT YEAR (1) Less: Invested in Capital Assets, Net of Related Debt (1)

Less: Restricted for Debt Service Reserve (1)

Less: Other Restricted Net Position (1)

Total Unrestricted Net Position (1)

Less: Designated for Non-Operating Improvements & Repairs Less: Designated for Rate Stabilization

Less: Other Designated by Resolution

Plus: Accrued Unfunded Pension Liability (1)

Plus: Accrued Unfunded Other Post-Employment Benefit Liability (1)

Plus: Estimated Income (Loss) on Current Year Operations (2)

Plus: Other Adjustments

Total All


$9,180,969 $ 8,280,969 $17,461,937

6,425,493 1 6,425,493 I 12,850,986 1,360,607 1,360,607 2,721,214

17,131 17,131 34,262

1,377,738 477,738 1,855,475

908,319267,927 640,392

UNRESTRICTED NET POSITION AVAILABLE FOR USE IN PROPOSED BUDGET 1,645,664 1,118,130 2,763,794

Unrestricted Net Position Utilized to Balance Proposed Budget

Unrestricted Net Position Utilized in Proposed Capital Budget 1,580,000 880,500 2,460,500

Appropriation to Municipality/County (3)

Total Unrestricted Net Position Utilized in Proposed Budget 1,580,000 880,500 2,460,500

PROJECTED UNRESTRICTED UNDESIGNATED NET POSITION AT END OF YEAR (4) $ 65,664 $ 237,630 $ - $ - $ - $ - $ 303,294

(1) Total ofall operations for this line item must agree to audited financial statements. (2) Include budgeted and unbudgeted use ofunrestricted net position in the current year's operations. (3) Amount may not exceed 5% of total operating appropriations. See calculation below.

Maximum Allowable Appropriation to Municipality/County $ 70,230 $ 97,220 $ - $ - $ - $ - $ 167,449

(4) If Authority is projecting a deficit for any operation at the end of the budget period, the Authority must attach a statement explaining its plan to reduce the deficit, including the timeline for elimination of the deficit, if not already detailed in the budget narrative section.

F-8

2017


AUTHORITY

CAPITAL

BUDGET/

PROGRAM

2017 CERTIFICATION OF AUTHORITY CAPITAL BUDGETIPROGRAM


FISCAL YEAR: FROM: 1/1/17 TO: 12/31117

l x ] It is hereby certified that the Authority Capital BudgetIProgram annexed hereto is a true copy of the Capital BudgetlProgram approved, pursuant to N.J.A.C. 5:31-2.2, along with the Annual Budget, by the governing body of the Washington Township Municipal Utilities Authority, on the day of December. 2016 .

OR

( ] It is hereby certified that the governing body of the Authority have elected NOT to adopt a Capital Budget !Program for the aforesaid fiscal year, pursuant to N.J.A.C. 5:31-2.2 for the following reason(s).:

I Address: 46 E Mill Rd.

Long Valley, NJ 07853

Phone Number: 908-876-3145 Fax Number: 908-876-5528I I

Page CB-I

2017 CAPITAL BUDGETIPROGRAM MESSAGE


FISCAL YEAR: 111117 TO: 12/31117

I. Has each municipality or county affected by the actions of the authority participated in the development of the capital plan and reviewed or approved the plans or projects included within the Capital BudgetlProgram?

YES

2. Has each capital project/project financing been developed from a specific capital improvement plan or report; does it include full lifecycle costs; and is it consistent with appropriate elements of Master Plans or other plans in the jurisdiction(s) served by the authority?

YES

3. Has a long-term (10-20 years) infrastructure needs assessment or other capital plan with a horizon beyond six years been prepared?

Yes, via Wastewater Management Plan for Washington Township and the Water Allocation Allocation/Diversion Permit Application. Additionally a Water Systems Facilities Study was conducted in 2000 and 2010 which further assessed the Authority'S needs.

4. Describe the projected impact of the proposed capital projects, including impact on the schedule of rates, fees, and service charges and the impact on current and future year's schedules.

The proposed capital projects will have an impact on the service charges as there are limited connection fees being collected for new home construction and connections. It has been determined that foes will have to begin to fund future capital improvements. The proposed capital projects do have an impact on connection fees as their cost is added to the formula used to calculate the connection fee.

5. Please indicate which capital projects/project financings are being undertaken in the Metropolitan or Suburban Planning Areas as defined in the State Development and Redevelopment Plan.

No projects are in these areas

6. Please indicate which capital projects/project financings are being undertaken within the boundary of a State Planning Commission-designated Center and/or Endorsed Plan and if the project was included in the Plan Implementation Agenda for that Center/Endorsed Plan.

- No projects are in these areas

Add additional sheets ifnecessalY.

Page CB-2

Proposed Capital Budget


For the Period January 1, 2017 to December 31, 2017

Funding Sources

Water

General

LV Well and Distribution

SM Well and Distribution

Type in Description

Total

Renewal &

Estimated Total Unrestricted Net Replacement Debt Other

Cost Position Utilized Reserve Authorization Capital Grants Sources

$ 130,000 130,000 958,000 958,000

492,000 492,000

1,580,000 1,580,000 Sewer

General 35,500 35,500 LV Plant and Collection 250,000 250,000 SM Plant and Collection 595,000 595,000 Type in Description

Total 880,500 880,500 NIA.-__________________--,

Type in Description

Type in Description

Type in Description

Type in Description

Total NIAr-__________________--,

Type in Description

Type in Description

Type in Description

Type in Description

Total NIA.-__________________--,

Type in Description

Type in Description

Type in Description

Type in Description

Total NIA.-__________________--,

Type in Description

Type in Description

Type in Description

Type in Description

Total

TOTAL PROPOSED CAPITAL BUDGET .~ 2,460,500 $ 2,460,500 $ - $ $ $"

Enter brief description of up to four projects for each operation above. For operations with more than four budgeted projects, please attach additianal schedules. Input total amount of aff projects for the operation on single line and enter "See Attached Schedule" instead ofproject descriptian.

CB-3

5 Year Capital Improvement Plan



Fiscal Year in

Estimated Total Current Budget

Cost Year 2017 2018 2019 2020 2021 2022 Water

General $ 524,000 $ 130,000 $ 80,000 $ 70,000 $ 92,000 $ 60,000 $ 92,000 LV Well and Distribution 3,503,000 958,000 650,000 625,000 600,000 335,000 335,000 SM Well and Distribution Type in Description

9,097,000 492,000 3,245,000 3,640,000 850,000 685,000 185,000

Total 13,124,000 1,580,000 3,975,000 4,335,000 1,542,000 1,080,000 612,000 Sewer

General 119,500 35,500 $ 10,000 $ 42,000 $ - $ - $ 32,000 LV Plant and Collection 710,000 250,000 300,000 55,000 35,000 35,000 35,000 SM Plant and Collection 4,371,000 595,000 2,189,000 1,195,000 142,000 125,000 125,000 Type in Description -

Total 5,200,500 880,500 2,499,000 1,292,000 177,000 160,000 192,000 N/A

Type in Description Type in Description Type in Description Type in Description

Total

N/A

Type in Description Type in Description


Total

N/A

Type in Description

Type in Description


Total N/A

Type in Description Type in Description Type in Description

Type in Description Total

TOTAL $ 18,324,500

Project descriptions entered on Page C8-3 will carry forward to Pages C8-4 and C8-S. No need to re-enter project descriptions above.

CB-4

5 Year Capital Improvement Plan Funding Sources



Funding Sources Renewal &

Estimated Total Unrestricted Net Replacement Debt Cost Position Utilized Reserve Authorization Capital Grants Other Sources

Water

Sewer

General 119,500 LV Plant and Collection 710,000 SM Plant and Collection 4,371,000 Type in Description

Total

N/A

Type in Description

Type in Description

Type in Description

Type in Description

Total

N/A

Type in Description

Type in Description

Type in Description

Type in Description

Total

N/A

Type in Description

Type in Description

Type in Description

Type in Description

Total

N/A Type in Description

Type in Description

Type in Description

Type in Description

Total

General $ 524,000 LV Well and Distribution 3,503,000 SM Well and Distribution 9,097,000 Type in Description

Total

$ 524,000

3,503,000

9,097,000

13,124,000

$ 119,500

710,000

4,371,000

5,200,500

TOTAL $ - $ - $18,324,500 $ $ TotalS Year Plan per CB-4

Balance check If amount is other than zero, verify that projects listed above match projects listed on CB-4.

Project descriptions entered on Page CB-3 will carryforward to Pages CB4 and CB-S. No need to re-enter project descriptions above.

C8-5

Documents

Note: This Budget document is for Fiscal Years Beginning Jan. 1, … · 2017. 2. 27. · Name of Officer CertifYing compliance Walter Cullen . Title of Officer CertifYing compliance