BUDGET - 2017
Local Government Services State of New Jersey
Year:
2017 Municipal User Friendly Budget
1020 Milford Borough - County of Hunterdon
Adopted
MUNICIPALITY:
289
2
Municode: 1020
Filename: 1020_fba_2017.xlsm
Website: Phone Number: Mailing Address:
www.milford-nj.us
908-995-4323
PO Box 507
Municipality: Milford
State: NJ Zip: 08848
Email the UFB if not using Outlook
Mayor
First Name
Middle Name
Last Name
Term Expires
Business Email
Ronald
R. Rehl
12/31/2019
rehlmilfordboro@gmail.com
Chief Administrative Officer
Ronald
R. Rehl Chief Financial Officer
rehlmilfordboro@gmail.com
Dawn
Merante
milfordcfo@gmail.com
Municipal Clerk
Karen
A. Dysart Registered Municipal Accountant
milfordclerk@gmail.com
Thomas
M. Ferry Governing Body Members
tomcparma@verizon.net
First Name
Middle Name
Last Name
Term Expires
Business Email
Carole Henry
A. R.
Heller
12/31/2017 12/31/2018 12/31/2018 12/31/2019 12/31/2017 12/31/2019
milfordclerk@gmail.com
Scheppens
milfordclerk@gmail.com
Elisa
Yager Sniffin White
milfordclerk@gmail.com
George Robert Noralie
A.
milfordclerk@gmail.com
milfordclerk@gmail.com
LaFevre
milfordclerk@gmail.com
USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN
2016 Calendar Year Property Tax Levies - ALL entities levying property taxes
Current Year 2017 Budget
Calendar Year
Calendar Year
% of
Avg Residential
Taxes
Actual/Estimated
Tax Levy
Tax Rate
Tax Levy
Total Levy Taxpayer Impact
Municipal Purpose Tax
0.682 0.034 0.000 0.000 0.000 1.647 0.668 0.327 0.000 0.000 0.032 0.000
$787,239.00
20.12% 1.00% 0.00% 0.00% 0.00% 48.59% 19.69% 9.66% 0.00% 0.00% 0.94% 0.00%
$1,597.50 Municipal Purpose Tax
ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL
$801,946.00
Municipal Library
$39,143.00
$79.64 Municipal Library
$38,822.00
Municipal Open Space
$0.00 $0.00 $0.00
$0.00 Municipal Open Space
$0.00 $0.00 $0.00
Fire Districts (avg. rate/total levies) Other Special Districts (total levies)
$0.00 Fire Districts (total levies)
$0.00 Other Special Districts (total levies)
Local School District
$1,901,163.00 $770,431.00 $378,172.98
$3,857.90 Local School District
$1,939,200.00 $785,850.00 $386,514.00
Regional School District
$1,564.71 Regional School District
County Purposes
$765.96 County Purposes
County Library
$0.00 $0.00
$0.00 County Library
$0.00 $0.00
County Board of Health
$0.00 County Board of Health
County Open Space
$36,821.29
$74.96 County Open Space
ESTIMATED
$36,821.00
Other County Levies (total)
$0.00
$0.00 Other County Levies (total)
ACTUAL
$0.00
Total (Calendar Year 2016 Budget)
3.390
$3,912,970.27
100.00% $7,940.67 Total ESTIMATED amount to be raised by taxes
$3,989,153.00
Total Taxable Valuation as of
October 1, 2016
$115,442,277.00
Revenue Anticipated, Excluding Tax Levy
578,382.00
(To be used to calculate the current year tax rate)
Budget Appropriations, before Reserve for Uncollected Taxes
1,299,475.00 $3,148,385.00
Current Year Average Residential Assessment
$234,238.00
Total Non-Municipal Tax Levy
Amount to be Raised by Taxes - Before RUT Reserve for Uncollected Taxes (RUT) Total Amount to be Raised by Taxes
$3,869,478.00
Prior Year to Current Year Comparison
$85,021.74
$3,954,499.74
Comparison - Municipal Purposes Tax Rate Prior Year Current Year
% Change (+/-)
% of Tax Collections used to Calculate RUT
97.85%
0.682
0.696
2.10%
If % used exceeds the actual collection % then
reference the statutory exception used
Comparison - Municipal Purposes Tax Levy
Prior Year
Current Year
% Change (+/-)
$ Change (+/-)
$787,239.00
$801,946.00
1.87% $14,707.00
Tax Collections - ACTUAL as of Prior Year Total Tax Revenue, Collections CY 2016
3,829,344.99 3,913,493.19
Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Only) Total Tax Levy, CY 2016
Prior Year
Current Year
% Change (+/-)
$ Change (+/-)
% of Taxes Collected, CY 2016
97.85%
$1,597.50
$1,631.00
2.10%
$33.50
Delinquent Taxes - December 31, 2016
$84,506.56
Sheet UFB-1
USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS)
General
Open Space
% Difference Current vs. Prior Year
$ Difference Current vs. Prior Year
Total Realized Revenue (Prior Year)
Total Anticipated Revenue (Current Year)
FCOA
Budget
Budget
Utility
Utility
Utility
Utility
Utility
Utility
08 Surplus
0.00%
($1.00)
$155,801.00 $34,325.00 $286,235.00
$155,800.00 $30,900.00 $286,235.00
$155,800.00 $30,900.00 $286,235.00
08 Local Revenue
-9.98% ($3,425.00)
09 State Aid (without offsetting appropriation)
0.00%
$0.00 $0.00
08 Uniform Construction Code Fees
#DIV/0!
$0.00
$0.00
$0.00
Special Revenue Items w/ Prior Written Consent
11 Shared Services Agreements
#DIV/0! #DIV/0! #DIV/0!
$0.00
$0.00 $0.00 $0.00
$0.00
$0.00
08 Additional Revenue Offset by Appropriations
$4,214.00
$4,214.00
$4,214.00
10 Public and Private Revenue
$0.00
$0.00
$0.00
08 Other Special Items
354.97% $23,073.00 -37.23% ($42,500.00)
$6,500.00
$29,573.00 $71,660.00
$29,573.00 $71,660.00
15 Receipts from Delinquent Taxes Amount to be raised by taxation 07 Local Tax for Municipal Purposes
$114,160.00
1.87% $14,707.00
$787,239.00 $39,143.00
$801,946.00 $38,822.00
$801,946.00 $38,822.00
07 Minimum Library Tax 54 Open Space Levy Tax
-0.82%
($321.00)
#DIV/0! #DIV/0! #DIV/0!
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
07 Addition to Local District School Tax
08 Deficit General Budget
Total
-0.30% ($4,253.00)
$1,423,403.00
$1,419,150.00
$1,419,150.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Sheet UFB-2
USER FRIENDLY BUDGET SECTION - APPROPRIATIONS SUMMARY (ALL OPERATING FUNDS)
Full-Time Part-Time Budgeted Positions
General Budget
Public&Private
Open Space
Total Modified Appropriation for Service Type (Prior Year)
Total Appropriation for Service Type (Current Year)
FCOA
Offsets
Budget
Utility
Utility
Utility
Utility
Utility
Utility
% Difference Current v. Prior Year
$ Difference Current v. Prior Year
20 General Government 21 Land-Use Administration 22 Uniform Construction Code
1.00
7.00 2.00
5.61% $6,000.00 35.64% $5,622.00
$107,000.00 $15,775.00
$113,000.00 $21,397.00
$113,000.00 $21,397.00
#DIV/0!
$0.00
$0.00
$0.00
$0.00
23 Insurance
-1.23% ($2,827.00) 8.06% $9,493.00 1.83% $2,000.00
$230,125.00 $117,784.00 $109,000.00 $2,500.00 $48,000.00 $184,130.00 $33,527.00 $101,000.00 $0.00
$227,298.00 $127,277.00 $111,000.00 $2,500.00 $2,500.00 $50,000.00 $129,251.00 $33,337.00 $105,214.00
$227,298.00 $127,277.00 $111,000.00 $2,500.00 $2,500.00 $50,000.00 $129,251.00 $33,337.00 $105,214.00
25 Public Safety 26 Public Works
4.00 2.00
2.00
27 Health and Human Services
#DIV/0!
$2,500.00
28 Parks and Recreation
0.00%
$0.00
29 Education (including Library)
1.00
3.00 3.00
4.17% $2,000.00 -29.80% ($54,879.00) -0.57% ($190.00) 4.17% $4,214.00
30 Unclassified
31 Utilities and Bulk Purchases 32 Landfill / Solid Waste Disposal
1.00
35 Contingency
#DIV/0!
$0.00
$0.00
$0.00
$0.00
36 Statutory Expenditures
-10.22% ($7,005.00)
$68,551.00
$61,546.00 $50,000.00
$61,546.00 $50,000.00
37 Judgements
#DIV/0! #DIV/0!
$50,000.00
$0.00 $0.00
42 Shared Services
$0.00 $0.00
$0.00
$0.00
43 Court and Public Defender
4.00
0.00%
$24,000.00 $156,000.00
$24,000.00 $171,000.00 $70,155.00
$24,000.00 $171,000.00 $70,155.00
44 Capital 45 Debt
9.62% $15,000.00
#DIV/0!
$70,155.00
$0.00
46 Deferred Charges
-100.00% ($89,361.00)
$89,361.00
$0.00 $0.00
$0.00 $0.00
48 Debt - Type 1 School District 50 Reserve for Uncollected Taxes
#DIV/0!
$0.00
$0.00
-9.67% ($12,815.00)
$132,490.00
$119,675.00
$119,675.00
55 Surplus General Budget
#DIV/0!
$0.00
$0.00
$0.00
$0.00
Total
5.00 25.00
-0.01%
($93.00) $1,419,243.00
$1,419,150.00
$1,419,150.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Sheet UFB-3
USER FRIENDLY BUDGET SECTION STRUCTURAL BUDGET IMBALANCES
Line Item. Put "X" in cell to the left that corresponds to the type of imbalance.
Amount
Comment/Explanation
reductions
Revenues at Risk
Structural Imbalance Offsets
Non-recurring appropriation
Future Year Appropriation Increases
X
Variable New Cell Tower---Additional Carriers
Sheet UFB-4
ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DA Property Tax Assessments - Taxable Properties (October 1, 2016 Value) Property Tax Assessments - Exempt Properties
# of Parcels
Assessed Value
% of Total
# of Parcels
1 Vacant Land
62
$2,138,600.00
1.86% 15A Public Schools 81.68% 15B Other Schools 1.25% 15C Public Property 10.81% 15D Church and Charities 1.73% 15E Cemeteries & Graveyards
3 0
2 Residential
417
$94,080,271.00
3A/3B Farm
13 42
$1,440,700.00
21 10
4A Commercial
$12,447,070.00 $1,992,000.00 $2,900,000.00
4B Industrial
3 1 0 1
1 8
4C Apartments
2.52% 15F Other Exempt
5A/5B Railroad
$0.00
0.00% 0.16%
6A/6B Business Personal Property
$182,071.00
Total
539
$115,180,712.00
100.00%
Total
43
Average Ratio (%), Assessed to True Value
99.12%
Equalized Valuation, Taxable Properties
$116,203,301.05
Percentage of Exempt vs. Non-Exempt Properties
14.20%
Total # of property tax appeals filed in 2016
County Tax Board
5.00
State Tax Court
0.00
Number of 2016 County Tax Board decisions appealed to Tax Court
0.00
Number of pending property tax appeals in State Tax Court
0.00
Amount paid out by municipality for tax appeals in 2016
$0.00
Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements
# of
PILOT
2016 Total Tax Rate Taxes if Billed in Full
Parcels
Billing/Revenue
Assessed Value
G
0 0 0 0 0 0 0
Commercial/Industrial Exemption
I
Dwelling Exemption
J
Dwelling Abatement
K
New Dwelling/Conversion Exemption
L
New Dwelling/Conversion Abatement
N O
Multiple Dwelling Exemption
Multiple Dwelling Abatement
Total 5 Yr Exemptions/Abatements
0
0.00
0.00
0.00
Sheet UFB-5
EMPT PROPERTY - PROPERTY TAX APPEAL DATA
Property Tax Assessments - Exempt Properties (October 1, 2016 Value)
Assessed Value
% of Total
$883,800.00
5.41% 0.00% 56.95% 23.47%
$0.00
$9,312,000.00 $3,837,900.00
$344,100.00
2.10%
$1,973,300.00
12.07%
$16,351,100.00
100.00%
Sheet UFB-5
USER FRIENDLY BUDGET SECTION Long Term Tax Exemptions
Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions
Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions
Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions
Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions
Type of Project (use drop-down for data entry)
Taxes if Billed
Type of Project (use drop-down
Taxes if Billed
Type of Project (use drop-down for data entry)
Taxes if Billed
Type of Project (use drop-down for data entry)
Taxes if Billed
Project
In Full
Project
In Full
Project
In Full
Project
In Full
Name
PILOT Billing Assessed Value 2016 Total Tax Rate
Name
for data entry) PILOT Billing Assessed Value 2016 Total Tax Rate
Name
PILOT Billing Assessed Value 2016 Total Tax Rate
Name
PILOT Billing Assessed Value 2016 Total Tax Rate
N/A
N/A
N/A
N/A
Total Long Term Exemptions - Column Total
0.00
0.00
0.00 Total Long Term Exemptions - Column Total
$0.00
$0.00
$0.00 Total Long Term Exemptions - Column Total
$0.00
$0.00
$0.00 Total Long Term Exemptions - Column Total
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00 Sheet UFB-6C
Mark "X" if Grand Total
Total Long Term Exemptions - GRAND TOTAL
Sheet UFB-6
USER FRIENDLY BUDGET SECTION BUDGETED PERSONNEL COSTS
# of
# of
Total
Overtime
Pension
Health Benefits
Employment
Full-Time Part-Time
Personnel
Base
and other
(Estimate)
Net of
Taxes and
Organization / Individuals Eligible for Benefit
Employees Employees
Cost
Pay
Compensation
Cost Share
Other Benefits
Governing Body
1.00
23,816.00
$2,200.00
$0.00
$0.00
$21,453.00
$163.00
Supervisory Staff (Department Heads & Managers) Police Officers (Including Superior Officers) Fire Fighters (Including Superior Officers) All Other Union Employees not listed above All Other Non-Union Employees not listed above
0.00 0.00 0.00 0.00
4.00
1.00
380,503.00
$237,015.00
$4,000.00
$28,662.00
$91,644.00
$19,182.00
Totals
4.00
2.00 404,319.00
$239,215.00
$4,000.00
$28,662.00
$113,097.00
$19,345.00
NO
Is the Local Government required to comply with NJSA 11A (Civil Service)? - YES or NO
Note - Base Pay is the annualized rate of pay to which overtime (if eligible) and/or pension is calculated. Either calculation is fine at the discretion of the Local Unit. Overtime and other compensation is any other item that is charged as a salary and wage expense but not included in Base Pay.
Sheet UFB-7
USER FRIENDLY BUDGET SECTION - HEALTH BENEFITS
Current Year Annual Cost Estimate per Employee
Current Year # of Covered Members (Medical & Rx)
Prior Year # of Covered Members (Medical & Rx)
Prior Year Annual Cost per Employee (Average)
Total Current Year Cost
Total Prior Year Cost
Active Employees - Health Benefits - Annual Cost Single Coverage
2.00
$9,450.00
$18,900.00
1.00
$11,127.00
$11,127.00
Parent & Child
$0.00
$0.00
Employee & Spouse (or Partner)
1.00 2.00
$22,640.00 $31,158.00
$22,640.00 $62,316.00 ($14,621.00) $89,235.00
1.00 2.00
$22,254.00 $31,194.00
$22,254.00 $62,388.00
Family
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
5.00
4.00
$95,769.00
Elected Officials - Health Benefits - Annual Cost Single Coverage
$0.00 $0.00
$0.00 $0.00
Parent & Child
Employee & Spouse (or Partner)
1
$22,232.00
$22,232.00
1
$22,254.00
$22,254.00
Family
$0.00
$0.00
Employee Cost Sharing Contribution (enter as negative - )
($778.00)
Subtotal
1.00
$21,454.00
1.00
$22,254.00
Retirees - Health Benefits - Annual Cost Single Coverage
1
$7,500.00
$7,500.00
1
$7,203.00
$7,203.00
Parent & Child
$0.00
$0.00
Employee & Spouse (or Partner)
2
$25,796.00
$51,592.00
3
$20,798.00
$62,394.00
Family
$0.00
$0.00
Employee Cost Sharing Contribution (enter as negative - ) Subtotal
3.00
$59,092.00
4.00
$69,597.00
9.00
$169,781.00
9.00
$187,620.00
GRAND TOTAL
Note - other health insurances such as dental and vision are not included in this analysis unless included in the employees total premium. Therefore, the total from this sheet may not agree with the budgeted appropriation.
Is medical coverage provided by the SHBP (Yes or No)?
YES
Is prescription drug coverage provided by the SHBP (Yes or No)?
YES
Sheet UFB-8
USER FRIENDLY BUDGET SECTION ACCUMULATED ABSENCE LIABILITY
Legal basis for benefit (check applicable items)
Gross Days of Accumulated Absence
Approved Labor Agreement
Individual Employment Agreement
Dollar Value of Compensated Absences
Local Ordinance
Organization/Individuals Eligible for Benefit
N/A
Totals
0.00
$0.00
Total Funds Reserved as of end of 2016 Total Funds Appropriated in 2017
UFB-9 Accumulated Absence Liability
USER FRIENDLY BUDGET SECTION - OUTSTANDING DEBT; PER CAPITA AND BUDGE
Gross
Net
Current Year
Debt
Deductions
Debt
Budget
Local School Debt
$285,000.00
$285,000.00
$0.00 Utility Fund - Principal
Regional School Debt
$77,911.00
$77,911.00
$0.00 Utility Fund - Interest
Bond Anticipation Notes - Principal
$80,920.00
Utility Fund Debt
Bond Anticipation Notes - Interest
$2,195.00
0
$4,404,979.00
$4,404,979.00
$0.00 Bonds - Principal
0
$1,781,150.00
$1,781,150.00
$0.00 Bonds - Interest
0
$0.00 Loans & Other Debt - Principal
$103,795.00
0
$0.00 Loans & Other Debt - Interest
$186,150.00
0
$0.00
0
$0.00 Total
$373,060.00
Municipal Purposes Debt Authorized
$0.00
$903,350.00
$903,350.00 Total Principal
$184,715.00
Notes Outstanding
$0.00 Total Interest
$188,345.00
Bonds Outstanding
$0.00 % of Total Current Year Budget
26.29%
Loans and Other Debt
$0.00
Description
$7,452,390.00
$6,549,040.00
$903,350.00 Total Guarantees - Governmental
Total (Current Year)
Total Guarantees - Other Total Capital/Equipment Leases
Population (2010 census)
Total Other
1,233
Bond Rating
Moody's
Per Capita Gross Debt
$6,044.11
Rating Year of Last Rating
$732.64
Per Capita Net Debt
3 Yr. Average Property Valuation
$114,417,675.00
Mark "X" if Municipality has no bond rating
Net Debt as % of 3 Year Avg Property Valuation
0.79%
Sheet UFB-10
STANDING DEBT; PER CAPITA AND BUDGET IMPACT
2018
2019
All Additional Future
Budget
Budget
Years' Budgets
$107,196.00
$110,715.00
$5,366,601.00
$175,941.00
$172,422.00
$2,904,210.00
$283,137.00
$283,137.00
$8,270,811.00
$107,196.00
$110,715.00
$5,366,601.00
$175,941.00
$172,422.00
$2,904,210.00
Debt Not Listed Above
Fitch
Standard & Poors
X
USER FRIENDLY BUDGET SECTION - SHARED SERVICES PROVIDED AND RECEIVED
Providing or Receiving Services?
Providing Services To/Receiving Services From
Amount to be Received/Paid
Type of Shared Service Provided Notes (Enter more specifics if needed)
Begin Date End Date
Providing Holland Township Receiving Kingwood Township Receiving Milford Public School Receiving Morris County Co-op Receiving Middlesex County Co-op
Sewer System
12/31/1969
NA NA NA
Amount Incurred
Court
1/1/2010 1/1/2010 1/1/2011 1/1/2013
$24,000.00 $4,200.00
Custodial
General Purchasing Electricity Purchasing Board of Health/Public Assistance
NA Variable NA Variable
Receiving Hunterdon County
1/1/1990
NA
$0.00
Sheet UFB-11
USER FRIENDLY BUDGET SECTION - LIST OF AUTHORITIES AND FIRE DISTRICTS
Please set forth below the names of all authorities and fire districts that serve your municipality NA
USER FRIENDLY BUDGET SECTION - Notes
(Press ALT-Enter to go to a new line in each cell)
2017 MUNICIPAL DATA SHEET
CAP
( MUST ACCOMPANY 2017 BUDGET)
MUNICIPALITY:
Borough of Milford
COUNTY :
Hunterdon
Governing Body Members
Ronald R. Rehl Mayor's Name
12/31/19
Name
Term Expires
Carole A. Heller
12/31/17
Term Expires
Henry R. Schepens
12/31/18
Elisa Yager
12/31/18
George A. Sniffin
12/31/19
Municipal Officials
{
1/1/05
Robert White
12/31/17
Karen Dysart
Date of Orig. Appt. C-1100
Noralie LaFevre
12/31/19
Municipal Clerk
Cert No. T-0117 Cert No.
Tax Collector Eloise Hagaman
Dawn Merante
N-0006 Cert No.
Chief Financial Officer
Thomas M. Ferry,C.P.A
497 Lic No.
Registered Municipal Accountant
Todd Bolig
Municipal Attorney
Official Mailing Address of Municipality
Please attach this to your 2017 Budget and Mail to :
Municipal Building
Director, Division of Local Government Services
P.O. Box 507
Department of Community Affairs P.O. Box 803
Milford, New Jersey 08848
Trenton , N.J. 08625-0803
Division Use Only
Public Hearing Date: ______________ Municode: ______________________
(908) 995-2343
Fax #
Sheet A
2017 MUNICIPAL BUDGET
Municipal Budget of the
Borough
of
Milford
, County of
Hunterdon
for the Fiscal Year 2017
It is Hereby certified that the Budget and Capital Budget annexed hereto and hereby made a part hereof is a true copy of the Budget and Capital Budget approved by resolution of the Governing Body on the day of , 2017 and that public advertisement will be made in accordance with the provisions of N.J.S. 40A:4-6 and N.J.A.C. 5:30-4.4(d). Certified by me , this 3 Day of , 2017 April 3 April
Karen Dysart-Municipal Clerk
P.O. Box 507
Address
Milford, New Jersey 08848
Address
(908) 995-4323
Phone Number
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 made
a 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 all
additions are correct , all statements contained here in are in proof, and the total of antici-
additions are correct, all statements contained herein are in proof, the total of anticipated
pated revenues equals the total of appropriations.
revenues equals the total of appropriations and the budget is in full compliance with the
Certified by me, this
3 day of
April
, 2017
Local Budget Law, N.J.S. 40A:4-1 et seq. Certified by me, this 3
100B Main Street Address (973) 579-3212 Phone Number
day of
April
, 2017
Thomas M. Ferry - Registered Municipal Accountant
Newton , New Jersey 07860
Dawn Merante-Chief Financial Officer
Address
DO NOT USE THESE SPACES
CERTIFICATION OF ADOPTED BUDGET
CERTIFICATION OF APPROVED BUDGET
(Do Not advertise this Certification form)
It is hereby certified that the amount to be raised by taxation for local purposes has been compared with
It is hereby certified that the Approved Budget made part hereof complies with the requirements
the approved Budget previously certified by me and any changes required as a condition to such approval
of law, and approval is given pursuant to N.J.S. 40A:4-79.
have been made. The adopted budget is certified with respect to the foregoing only.
STATE OF NEW JERSEY
STATE OF NEW JERSEY
Department of Community Affairs
Department of Community Affairs
Direct of the Division of Local Government Services
Direct of the Division of Local Government Services
Dated:
2017
By:
Dated:
2017
By:
Sheet 1
COMMENTS OR CHANGES REQUIRED AS A CONDITION OF CERTIFICATION OF DIRECTOR OF LOCAL GOVERNMENT SERVICES
The changes or comments which follow must be considered in connection with further action on this budget
Borough
of
Milford
, County of
Hunterdon
Sheet 1a
MUNICIPAL BUDGET NOTICE
Section 1.
Municipal Budget of the
Borough
of
Milford
, County of
Hunterdon
for the Fiscal Year 2017
Be it Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the year 2017 ; Be it Further Resolved, that said Budget be published in the In the issue of , 2017 The Governing Body of the Borough of Milford Hunterdon County Democrat April 13
does hereby approve the following as the Budget for the year 2017 :
( Abstained (
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RECORDED VOTE
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Ayes (
Nays (
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Notice is hereby given that the Budget and Tax Resolution was approved by the
Mayor and Council
of the
Borough
of
Milford
, County of
Hunterdon
, on
April 3
, 2017 .
A hearing on the Budget and Tax Resolution will be held at
The Milford Fire Company Building
May 1
, 2017 at
7:00 o'clock P.M. at which time and place objections to said Budget and Tax Resolution for the year 2017 may be presented by taxpayers or other interested persons.
Sheet 2
EXPLANATORY STATEMENT
SUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET
Year 2017
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. 40A:4-45.2)}
920,106.00
2. Appropriations excluded from "CAPS"
XXXXXXXXXXXX
(a) Municipal Purposes {(Item H-2, Sheet 28) (N.J.S. 40A:4-45.3 as amended)}
379,369.00
(b) Local District School Purposes in Municipal Budget (Item K, sheet 29)
Total General Appropriations excluded from "CAPS" (Item O, Sheet 29)
379,369.00
3. Reserve for Uncollected Taxes (Item M, Sheet 29) - Based on Estimated 97.00 % Percent of Tax Collections
119,675.00
Building Aid Allowance 2017 -
$______________
4. Total General Appropriations (Item 9, Sheet 29) for Schools-State Aid 2016 -
$______________
1,419,150.00
5. Less Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11)
(i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes)
578,382.00
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)
801,946.00
(b) Addition to Local District School Tax (Item 6(b), Sheet 11)
(c) Minimum Library Tax
38,822.00
Sheet 3
EXPLANATORY STATEMENT - (Continued )
SUMMARY OF 2016 APPROPRIATIONS EXPENDED AND CANCELED
Explanations of Appropriations for
General Budget
Water Utility
Sewer Utility
Utility
Budget Appropriations - Adopted Budget
1,419,243.00
377,351.00
735,107.00
"Other Expenses"
Budget Appropriations Added by N.J.S. 40A:4-87
The amounts appropriated under the
Emergency Appropriations
title of "Other Expenses" are for operating
Total Appropriations
1,419,243.00
377,351.00
735,107.00
costs other than "Salaries & Wages".
Expenditures
Some of the items included in "Other
Paid or Charged (Including Reserve for
Expenses" are:
Uncollected Taxes)
1,229,810.36
364,519.64
718,421.33
Materials, supplies and non-bondable
Reserved
50,070.95
12,831.36
16,685.67
equipment;
Unexpended Balances Canceled
139,361.69
Repairs and maintenance of buildings.
Total Expenditures and Unexpended
equipment, roads, etc.,
Balances Canceled
1,419,243.00
377,351.00
735,107.00
Contractual services for garbage and
Overexpenditures *
trash removal, fire hydrant service, aid
to volunteer fire companies, etc.;
* See Budget Appropriation Items so marked to the right of column '' Expended 2016 Reserved. ''
Printing and advertising, utility
services, Insurance and many other items
essential to the services rendered by municipal government.
Sheet 3a
EXPLANATORY STATEMENT- (Continued)
BUDGET MESSAGE
2017 CAP Calculation The Borough has elected to increase the "CAP" to 3.5%. Below is how the CAP is calculated for 2017.
General Appropriations for 2016
$
1,419,243.00 Amount on which 3.5% CAP is applied
902,892.00
CAP Base Adjustment
3.5% CAP
31,601.22
Subtotal
1,419,243.00
Allowable operating appropriations before additional
Exceptions:
exception per (NJSA 40A:4-5.2)
934,493.22
Less:
Total Other Operations Total Interlocal Service
108,000.00 Add on modifications:
24,000.00
Total Public & Private Programs Total Capital Improvements
6,500.00 New Construction
96.65
156,000.00 2015 CAP
48,075.74 34,047.15
Total Deferred Charges
89,361.00 2016 CAP Bank
Reserve for Uncollected Taxes
132,490.00
Total allowable appropriations
$ 1,016,712.76
The total general appropriations for municipal purposes within "CAPS", as indicated at item (H-1) sheet 19 of this budget document.
920,106.00
Total Exceptions
516,351.00
Under CAP
96,606.76
Sheet 3b-1
NOTE:
MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE A SUMMARY OF: 1. HOW THE 1977 "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) 2. 2013 "CAP" LEVY WORKBOOK SUMMARY 3. 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 "Operations Excluded from "CAPS" section, combine the figures for purposes of citizen understanding.) 4. INFORMATION OR A SCHEDULE SHOWING THE AMOUNTS CONTRIBUTED FROM EMPLOYEES, THE EMPLOYER SHARE AND THE TOTAL COST OF HEALTH CARE COVERAGE (Refer to LFN 2011-4).
EXPLANATORY STATEMENT- (Continued) BUDGET MESSAGE SUMMARY TAX LEVY CAP CALCULATION
Levy Cap Calculation Prior Year Amount to be Raised by Taxation for Municipal Purposes Cap Base Adjustment (+/-) Less: Prior Year Deferred Charges to Future Taxation Unfunded Less: Prior Year Deferred Charges: Emergencies Less: Prior Year Recycling Tax Less: Changes in Service Provider:Transfer of Service/Funcion Net Prior Year Tax Levy for Municipal Purpose Tax for Cap Calculations
787,239
(89,361)
697,878 13,958 711,836
Plus 2% Cap increase
Adjusted Tax Levy
Plus: Assumption of Service/function Adjusted Tax Levy Prior to Exclusions
711,836
Exclusions: Allowable Shared Service Agreements Increase Allowable Health Insurance Cost Increase Allowable Pension Obligations Increase Allowable LOSAP Increase Allowable Capital Improvement Increase
15,000.00
Allowable Debt Service, Capital Leases and Debt Service Share of Cost Increases
70,155.00
Recycling Tax Appropriation Deferred Charges to Future Taxation Unfunded Current Year Deferred Charges: Emergencies Add Total Exclusions
85,155.00
Less Cancelled or Unexpended Exclusions Adjusted Tax Levy After Exclusions
796,991
Additions: New Ratables - Increase in Valuations (New Construction and Additions) Prior Year's Local Municipal Purpose Tax Rate (per$100)
14,171
0.682
New Ratable Adjustment to Levy
97
CY 2013 Cap Bank Utilized in CY 2017
4,858
CY 2014 Cap Bank Utilized in CY 2017 CY 2015 Cap Bank Utilized in CY 2017 Amounts approved by Referendum Maximum Allowable Amount to be Raised by Taxation Amount to be Raised by Taxation for Municipal Purposes
801,946 801,946
0
Amount to be Raised by Taxation for Municipal Purposes Under/Over Cap (+/-)
Sheet 3b-2
NOTE:
MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE A SUMMARY OF: 1. HOW THE 1977 "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) 2. 2013 "CAP" LEVY WORKBOOK SUMMARY 3. 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 "Operations Excluded from "CAPS" section, combine the figures for purposes of citizen understanding.) 4. INFORMATION OR A SCHEDULE SHOWING THEA AMOUNTS CONTRIBUTED FROM EMPLOYEES, THE EMPLOYER SHARE AND THE TOTAL COST OF HEALTH CARE COVERAGE (Refer to LFN 2011-4).
EXPLANATORY STATEMENT- (Continued)
BUDGET MESSAGE
In order to comply with statutory and regulatory requirements, the amounts appropriated for certain department or functions have been split and their parts appear in several places. Those appropriations which have been split add up as follows: Funded by Operations Public and Within CAP Outside CAP Private Revenues Total
NONE
The following is an analysis of Employee Group Health:
Total Amount
199,005.00 (18,203.00) 180,802.00 104,797.00 38,002.00 38,003.00 180,802.00
Less: Employee share deposited in Payroll Agency Account
Current Fund Budget
Water Utility Operating Fund Sewer Utility Operating Fund
Municipal Library Tax Levy Law-On March 21, 2011 the Governor enacted P.L. 2011,c.38 (S-2068). The law takes effect immediately and provides a dedicated line item on Property tax bill to fund municipal free and joint free public libraries. It does not result in any increased taxes, but changes the way the minimum library appropriation is displayed to the public. It reduces the municipal tax levy and rate, and creates a new line item on the tax bill for library purposes.
COMPARISON OF TAX RATE FOR MUNICIPAL PURPOSES
Below is a comparison of the Preliminary 2017 tax rate and actual 2016 tax rate for Municipal purposes only and a comparison of amounts to be raised by taxes for 2017 and 2016. 2017 Preliminary 2016 Actual Amount Rate Amount Rate Amount
Increase or (Decrease)
Rate
Municipal Purpose Library Purpose
801,946.00 38,822.00
0.6963 0.0337
787,239.00 39,143.00
0.6819 0.0339
14,707.00 (321.00)
0.0143
(0.0002)
NOTE: Sheet 3b-3 MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE A SUMMARY OF: 1. HOW THE 1977 "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) 2. 2013 "CAP" LEVY WORKBOOK SUMMARY 3. 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 "Operations Excluded from "CAPS" section, combine the figures for purposes of citizen understanding.) 4. INFORMATION OR A SCHEDULE SHOWING THEA AMOUNTS CONTRIBUTED FROM EMPLOYEES, THE EMPLOYER SHARE AND THE TOTAL COST OF HEALTH CARE COVERAGE (Refer to LFN 2011-4).
Current Fund - Anticipated Revenues
FCOA
General Revenues
Anticipated
Realized in
2017
2016
2016
1. Surplus Anticipated
08-101
155,800.00
155,801.00
155,801.00
2. Surplus Anticipated with Prior Written Consent of Director of Local Government Services
08-102
Total Surplus Anticipated
08-100
155,800.00
155,801.00
155,801.00
3. Miscellaneous Revenues - Section A: Local Revenues
XXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
Licenses:
XXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
Alcoholic Beverages
08-103
5,800.00
5,800.00
5,987.73
Fees and Permits
08-105
Fines and Costs:
XXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
Municipal Court
08-110
5,000.00
5,000.00
5,501.03
Interest and Costs on Taxes
08-112
19,500.00
23,000.00
19,963.57
Interest on Investments and Deposits
08-113
600.00
525.00
814.19
Sheet 4
Current Fund - Anticipated Revenues - ( Continued )
FCOA
General Revenues
Anticipated
Realized in
2017
2016
2016
3. Miscellaneous Revenues - Section A: Local Revenues ( continued ):
08-001
30,900.00
34,325.00
32,266.52
Total Section A: Local Revenues
Sheet 4a
Current Fund - Anticipated Revenues - ( Continued )
FCOA
General Revenues
Anticipated
Realized in
2017
2016
2016
3. Miscellaneous Revenues - Section B: State Aid Without Offsetting Appropriations
Consolidated Municipal Property Tax Relief Aid
09-200
38,423.00
39,908.00
39,908.00
Energy Receipts Tax (P.L.1997,Chapters 162 &167)
09-202
239,891.00
238,406.00
238,406.00
Garden State Trust
09-203
7,921.00
7,921.00
7,921.00
09-001
286,235.00
286,235.00
286,235.00
Total Section B: State Aid Without Offsetting Appropriations
Sheet 5
Current Fund - Anticipated Revenues - ( Continued )
FCOA
General Revenues
Anticipated
Realized in
2017
2016
2016
3. Miscellaneous Revenues - Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations (N.J.S. 40A: 4-36 and N.J.A.C. 5:23-4.17)
XXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
Uniform Construction Code Fees
08-160
Special Item of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services:
XXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
Additional Dedicated Uniform Construction Code Fees Offset with Appropriations (N.J.S. 40A:4-45.3h and N.J.A.C. 5:23-4.17)
XXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
Uniform Construction Code Fees
08-160
08-002
Total Section C: Dedicated Uniform Construction Code Fees With Offset Appropriations
Sheet 6
Current Fund - Anticipated Revenues - ( Continued )
FCOA
General Revenues
Anticipated
Realized in
2017
2016
2016
3. Miscellaneous Revenues - Section D: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services- Interlocal Municipal Service Agreements Offset with Appropriations:
XXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
Interlocal Service Agreement - Construction Code Official
11-001
Total Section D: Interlocal Municipal Service Agreements Offset with Appropriations
Sheet 7
Current Fund - Anticipated Revenues - ( Continued )
FCOA
General Revenues
Anticipated
Realized in
2017
2016
2016
3. Miscellaneous Revenues - Section E: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services- Additional Revenues Offset with Appropriations (N.J.S. 40A:4-45.3h):
XXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
XXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
Total Section E: Special Items of General Revenue Anticipated with Prior Written
08-003
Consent of Director of Local Government Services - Additional Revenues
Sheet 8
Current Fund - Anticipated Revenues - ( Continued )
FCOA
General Revenues
Anticipated
Realized in
2017
2016
2016
3. Miscellaneous Revenues - Section F: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services- Public and Private Revenues Offset with Appropriations:
XXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
N.J. Transportation Trust Fund Authority Act-
10-865
Unappropriated Reserve - Keep America Beautiful
10-770
2,500.00
2,500.00
Unappropriated Reserve - Clean Communities Program
10-772
4,214.00
4,000.00
4,000.00
Sheet 9
Current Fund - Anticipated Revenues - ( Continued )
FCOA
General Revenues
Anticipated
Realized in
2017
2016
2016
3. Miscellaneous Revenues - Section F: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services- Public and Private Revenues Offset with Appropriations: ( continued )
XXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
XXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
Total Section F: Special Items of General Revenue Anticipated with Prior Written
10-001
4,214.00
6,500.00
6,500.00
Consent of Director of Local Government Services - Public and Private Revenues
Sheet 9a
Current Fund - Anticipated Revenues - ( Continued )
FCOA
General Revenues
Anticipated
Realized in
2017
2016
2016
3. Miscellaneous Revenues - Section G: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services- Other Special Items:
XXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
Utility Operating Surplus of Prior Year - Water Utility
08-116
Uniform Fire Safety Act
08-106
Cell Tower Lease
08-107
29,573.00
Sheet 10
Current Fund - Anticipated Revenues - ( Continued )
FCOA
General Revenues
Anticipated
Realized in
2017
2016
2016
3. Miscellaneous Revenues - Section G: Special Items of General Revenue Anticipated With Prior Written Consent of the Director of Local Government Services- Other Special Items ( continued )
XXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
XXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
Total Section G: Special Items of General Revenue Anticipated with Prior Written
08-004
29,573.00
Consent of Director of Local Government Services - Other Special Items
Sheet 10a
Current Fund - Anticipated Revenues - ( Continued )
General Revenues
Anticipated
Realized in
FCOA
2017
2016
2016
XXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
Summary of Revenues
08-101
155,800.00
155,801.00
155,801.00
1. Surplus Anticipated ( Sheet 4, #1)
2. Surplus Anticipated with Prior Written Consent of Director of Local Government Services (Sheet 4,#2)
08-102
XXXXXX XXXXXXXX XXXXXXXX XXXXXXXX
3. Miscellaneous Revenues:
Total Section A: Local Revenues
08-001
30,900.00
34,325.00
32,266.52
Total Section B: State Aid Without Offsetting Appropriations
09-001
286,235.00
286,235.00
286,235.00
Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations
08-002
Total Section D: Special Items of General Revenue Anticipated with Prior Written Consent of
Director of Local Government Services - Interlocal Municipal Services Agreements 11-001
Total Section E: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Additional Revenues Total Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Public and Private Revenues Total Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services - Other Special Items
08-003
10-001
4,214.00
6,500.00
6,500.00
08-004
29,573.00
Total Miscellaneous Revenues
13-099
350,922.00
327,060.00
325,001.52
15-499
71,660.00
110,000.00
114,159.99
4. Receipts from Delinquent Taxes
13-199
578,382.00
592,861.00
594,962.51
5. Subtotal General Revenues (Items 1,2,3 and 4)
6. Amount to be Raised by Taxes for Support of Municipal Budget:
a) Local Tax for Munc. Purposes Including Reserve for Uncollected Taxes
07-190
801,946.00
787,239.00
b) Addition to Local District School Tax
17-191
XXXXXXXX
c) Minimum Library Tax
07-192
38,822.00
39,143.00
Total Amount to be Raised by Taxes for Support of Municipal Budget
07-199
840,768.00
826,382.00
862,840.71
13-299
1,419,150.00
1,419,243.00
1,457,803.22
7. Total General Revenues
Sheet 11
CURRENT FUND - APPROPRIATIONS
8. GENERAL APPROPRIATIONS
Appropriated
Expended 2016
For 2016 Total for 2016
FCOA
For 2017
For 2016
By Emergency As Modified By Paid or
Reserved
(A) Operations - Within "Caps"
Appropriation All Transfers
Charged
General Government: Administrative and Executive Salaries and Wages
20-100-1
69,000.00
67,000.00
67,000.00
66,466.22
533.78
Other Expenses
20-100-2
34,000.00
30,000.00
30,000.00
28,722.27
1,277.73
Financial Administration Salaries and Wages
20-130-1
5,000.00
5,000.00
5,000.00
4,615.36
384.64
Other Expenses
20-130-2
21,000.00
18,900.00
20,900.00
18,899.36
2,000.64
Assessment of Taxes Salaries and Wages
20-150-1
11,897.00
11,330.00
11,330.00
11,330.00
Other Expenses
20-150-2
2,100.00
1,000.00
1,000.00
946.37
53.63
Collection of Taxes
Salaries and Wages
20-145-1
13,091.00
12,468.00
12,468.00
12,468.00
Other Expenses
20-145-2
2,000.00
2,000.00
2,000.00
1,965.34
34.66
Legal Services and Costs: Other Expenses
20-155-2
50,000.00
50,000.00
50,000.00
46,267.64
3,732.36
Sheet 12
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