BOROUGH OF CLOSTER STATEMENT OF REVENUES AND OTHER CREDITS TO INCOME REGULATORY BASIS - BUDGET AND ACTUAL FOR THE YEAR ENDED DECEMBER 31,2010 FUND BALANCE ANTICIPATED MISCELLANEOUS REVEN
Trang 1EXHIBITB BOROUGH OF CLOSTER
COMPARATIVE BALANCE SHEETS - REGULATORV BASIS
CURRENT FUND
AS OF DECEMBER 31, 2010 AND 2009
ASSETS
Deferred Charges
Receivables and Other Assets with Full Reserves
1,257,038 927,760
LIABILITIES, RESERVES AND FUND BALANCE
Intergovernmental Payabies
1,788,612 1,533,777
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Trang 2BOROUGH OF CLOSTER STATEMENT OF REVENUES AND OTHER CREDITS TO INCOME
REGULATORY BASIS - BUDGET AND ACTUAL FOR THE YEAR ENDED DECEMBER 31,2010
FUND BALANCE ANTICIPATED
MISCELLANEOUS REVENUES
Licenses
Alcoholic Beverages
Other
Fees and Permits
Other
Uniform Construction Code Fees
Uniform Construction Code Fees - Additional Fees - 2010
Fines and Costs
Municipal Court
Interest and Cost on Taxes
Interest on Investments and Deposits
Cable Franchise Fees
Total Miscellaneous Revenues
STATE, FEDERAL AND COUNTY AlD
Energy Receipts Tax
ADA Handicap Ramp Program
Clean Communities
Police Body Armor
Solid Waste Administration
Smart Growth Grant
Historical Commission
Recreation Opportunity
Business Stimulus Fund Grant - Tree Planting
Alcohol Education and Rehabilitation
GDL 2009 Enforcement - Click It or Ticket
Master Plan Historic Preservation Grant
Bergen County Prosecutor's Office - Forfeiture of Funds
Total State, Federal and County Aid
42
154,690 154,690 15,000 138,010 123,010
570,471 731,824 161,353
1,491,991 1,491,991 62,000 62,000 11,440 11,440
16,060 16,060
10,000 10,000
20,000 20,000
1,634,284 1,634,284
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Trang 3BOROUGH OF CLOSTER STATEMENT OF REVENUES AND OTHER CREDITS TO INCOME
REGULATORY BASIS - BUDGET AND ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2010
EXHIBIT B-1 Page 2
Modified Realized (Deficit) OTHER SPECIAL ITEMS
Employee Reimbursement for Group Health Insurance 10,780 21,772 10,992
AMOUNT TO BE RAISED BV TAXES FOR
OTHER CREDITS TO INCOME
Taxes Allocated to Municipal Open Space Preservation 206,939 206,939
Taxes Allocated to School and County 31,322,805 31,322,805
Total Revenues and Other Credits to Income $ 45,596,113 $ 46,187,586 $ 591,473
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Trang 4BOROUGH OF CLOSTER STATEMENT OF EXPENDITURES AND OTHER DEBITS TO
INCOME-REGULATORY BASIS - BUDGET AND ACTUAL FOR THE YEAR ENDEDDECEMBER 31,2010
Appropriated
Budget After
Budget Modification
Expended Paid or
Charged Reserved
Unexpended Balance
Cancelled OPERAnONS - WITHIN "CAPS"
GENERAL GOVERNMENT
General Administration
Salaries and Wages
Other Expenses
$ 136,515 $ 16,500
136,515 $ 16,500
136,332 $ 4,333
183 12,167
Administrative and Executive
Municipal Clerk's Office
Salaries and Wages
Other Expenses
Codification of Ordinances
Elections
Financial Administration
Salaries and Wages
Other Expenses
Audit Services
Other Expenses
Data Processing
Salaries and Wages
Other Expenses
Assessment of Taxes
Salaries and Wages
Other Expenses
Revenue Administration
Salaries and Wages
Other Expenses
Legal Services and Costs
Other Expenses
Engineering Services and Costs
Other Expenses
Monitoring Wells
Economic Development
Closter Improvement Committee
Historical Commission
Other Expenses
149,140 146,140 145,740
3,000
124,242 129,542 129,503
44
400 3,167 113
4,602 9,673
44 1,957
28 512
39 3,662
49,075
2,485 392
1,956
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Trang 5BOROUGH OF CLOSTER STATEMENT OF EXPENDITURES AND OTHER DEBITS TO INCOME
-REGULATORY BASIS - BUDGET AND ACTUAL FOR THE YEAR ENDED DECEMBER 31,2010
EXHIBIT B-2 Page 2
Appropriated
Budget After
Budget Modification
Expended
Paid or Charged Reserved
Unexpended Balance
Cancelled OPERATIONS - WITHIN "CAPS" (Continued)
GENERAL GOVERNMENT (Continued)
Municipal Land Use Law (NJSA 40:55D-1)
Planning Board
Salaries and Wages
Other Expenses
$ II ,590 $ 27,500
21,087 $ 37,500
21,057 $ 36,238
30 1,262
Zoning Board of Adjustment
Salaries and Wages
Other Expenses
Insurance
Unemployment Insurance
Other Insurance Prem i urns
General Liability
Workers l
Compensation Insurance
Group Insurance Plan for
Employees
Municipal Court
Salaries and Wages
Other Expenses
Public Defender (P.L 1997, C 256)
Other Expenses
Subtotal General Government
PUBLIC SAFETY
Fire Prevention
Salaries and Wages
Other Expenses
Fire Protection
Other Expenses
Clothing Allowance
Fire Hydrant Service
Municipal Prosecutor
Other Expenses
Police
Salaries and Wages
Other Expenses
Acq of Police Vehicles
First Aid Organization - Contribution
Emergency Management
Salaries and Wages
Other Expenses
224,632 224,632 193,547 188,000 188,000 188,000 894,320 887,320 887,320
2,405,568 2,397,448 2,251,342
31,400 3 I ,400 30,459
150,000 150,000 148,404
2,894,758 2,914,758 2,887,726
45
1 10,799
40 8,977 31,085
1,446 211
1,800 146,106
941 1,294
3,425 1,642 1,596
27,032 1,226
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Trang 6BOROUGH OF CLOSTER STATEMENT OF EXPENDITURES AND OTHER DEBITS TO INCOME
-REGULATORY BASIS - BUDGET AND ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2010
OPERATIONS - WITHIN "CAPS" (Continued)
PUBLIC SAFETY (Continued)
Uniform Construction Code
Appropriations Offset by Dedicated
Revenues (N.J.A.C 5:23-4- I7)
Appropriated
Budget After
Budget Modification
Expended Paid or
Charged Reserved
Unexpended Balance
Cancelled
Construction Code Official
Salaries and Wages
Other Expenses
Zoning Officer
Salaries and Wages
Other Expenses
$ 113,162 $ 7,550
23,340 100
105,162 $ 7,550
23,340 100
103,971 $ 3,234
22,768 55
1,191 4,316
572 45 Sub-Code Officials
Plumbing Inspector
Salaries and Wages
Electrical Inspector
Salaries and Wages
Elevator Inspector
Salaries and Wages
Property Maintenance
Salaries and Wages
Other Expenses
Fire Inspector
Salaries and Wages
Subtotal Public Safety
STREETS AND ROADS
Road Repairs and Maintenance
Salaries and Wages
Other Expenses
Snow Removal
Other Expenses
Shade Tree Committee
Salaries and Wages
Other Expenses
Public Buildings and Grounds
Salaries and Wages
Other Expenses
3,480,407 3,487,617 3,442,267 45,350
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Trang 7BOROUGH OF CLOSTER STATEMENT OF EXPENDITURES AND OTHER DEBITS TO INCOME
-REGULATORY BASIS - BUDGET AND ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2010
EXHlBlTB-2 Page 4
OPERATIONS - WITHIN "CAPS" (Continued)
STREETS AND ROADS (Continued)
Appropriated Budget After Budget Modification
Expended Paid or
Charged Reserved
Unexpended Balance Cancelled
Solid Waste Collection
Salaries and Wages
Other Expenses
Solid Waste Recycling Landfill and
Contingency Taxes
Recycling
Salaries and Wages
Other Expenses
Repair to Municipal Vehicles
Salaries and Wages
Other Expenses
Subtotal Streets and Roads
HEALTH AND WELFARE
$ 332,786 $ 332,786 $ 266,324 $ 66,462
1,888,917 1,888,317 1,755,911 132,406
Board of Health
Salaries and Wages
Other Expenses
Environmental Commission
Other Expenses
Animal Control
Other Expenses
Aid to Mental Health Center
Subtotal Health and Welfare
RECREATION AND EDUCATION
138,210 138,220 136,955
10 36
1,218
1,265
Recreation Services and Programs
Other Expenses
Maintenance of Parks
Parks and Playgrounds
Senior Citizens
Other Expenses
47
37,000
3,800
39,000
3,800
38,779
3,800
221
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Trang 8BOROUGH OF CLOSTER STATEMENT OF EXPENDITURES AND OTHER DEBITS TO
INCOME-REGULATORY BASIS - BUDGET AND ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2010
OPERATIONS - WITHIN "CAPS" (Continued)
RECREATION AND EDUCATION (Continued)
Appropriated
Budget After
Budget Modification
Expended
Paid or Charged Reserved
Unexpended Balance Cancelled
Board of Recreation Commissioners
(NJSA 40:12-1 et seq.)
Salaries and Wages
Other Expenses
Contribution to Belskie Museum
Celebration of Public Events,
Anniversary or Holiday
Other Expenses
Subtotal Recreation and Education
UNCLASSIFIED:
$ 62,534 $ 31,500 7,125
2,100 144,059
62,534 $ 31,500 7,125
2,100 146,059
61,551 $ 17,585 7,125
2,100 130,940
983 13,915
15,1l9
Utilities:
Gasoline
Electricity
Telephone and Telegraph
Natural Gas
Street Lighting
Sewer System
Water
Subtotal Unclassified
Total Operations Within "CAPS ll
DEFERRED CHARGES AND
STATUTORY
EXPENDITURES-MUNICIPAL WITHIN "CAPS"
Deferred Charges
Overexpenditure of Appropriation Res
Overexpenditure of General Capital Ord
Statutory Charges
Social Security System (O.A.S.l.)
Police and Fireman's Retirement
System ofNJ
Public Employees Retirement System
142,000 127,000 127,000
8,522,661 8,522,661 8,154,483 368,178
617,040 617,040 617,039 227,889 227,889 227,889 Subtotal Deferred Charges and Statutory
Expenditures - Municipal Within
!ICAPS u
Total General Appropriations for
Municipal Purposes Within "CAPS"
1,112,888
9,635,549
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1,112,888
9,635,549
1,111,001
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Trang 9BOROUGH OF CLOSTER STATEMENT OF EXPENDITURES AND OTHER DEBITS TO
INCOME-REGULATORY BASIS - BUDGET AND ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2010
EXHIBIT B-2 Page 6
OPERATIONS - EXCLUDED FROM "CAPS"
GENERAL GOVERNMENT
Appropriated
Budget After
Budget Modification
Expended Paidor
Charged Reserved
Unexpended Balance
Cancelled
Reserve for Tax Appeals $ 200,000 $ 200,000 ,,-$_-"75",,0,,,,0,,-0 $ 125,000
Subtotal General Government
PUBLIC SAFETY
lnterloca! Municipal Service Agreement
InterBorough Police Radio
-Other Municipalities
Salaries and Wages
Other Expenses
Boroughof HarringtonPark
Gasoline
Length of Service Awards Program
(LOSAP)
Subtotal Public Safety
STREETS AND ROADS
Bergen County Utilities Authority
-Contractual
Subtotal Streets and Roads
RECREATION AND EDUCATION
Maintenanceof FreePublic Library
(Chap 82, 541 P.L 1985)
Subtotal Recreation and Education
INSURANCE
Employee Group Health
Subtotal Insurance
STATUTORY EXPENDITURES
Public Employees Retirement System
Subtotal Statutory Expenditures
200,000
309,402 67,350
50,000
34,500 461,252
767,834 767,834
750,345 750,345
105,680 105,680
7,529 7,529
49
200,000
309,402 67,350
50,000
34,500 461,252
767,834 767,834
750,345 750,345
105,680 105,680
7,529 7,529
75,000
309,177 $ 49,308
36,334
1,500 396,319
767,834 767,834
750,345 750,345
78,647 78,647
7,529 7,529
225 18,042
13,666
33,000 64,933
27,033 27,033
125,000
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Trang 10BOROUGH OF CLOSTER STATEMENT OF EXPENDITURES AND OTHER DEBITS TO INCOME
-REGULATORY BASIS - BUDGET AND ACTUAL FOR THE YEAR ENDED DECEMBER 31,2010
PUBLIC AND PRIVATE PROGRAMS
OFFSET BY REVENUES
Appropriated Budget After Budget Modification
Expended Paid or
Charged Reserved
Unexpended Balance Cancelled
Police Body ArmorR State Share
Recreation Opportunity 2009
State Share
Solid Waste Administration
Smart Growth Grant
Clean Communities Grant
Historical Commission
Highway Safety Traffic Grant-Police
Bergen County Prosecutor - Confiscated
Funds
Business Stimulus Fund Grant - Tree
Planting
Alcohol Education and Rehabilitation
Master Plan Historic Preservation
Grant
Total Public and Private Programs
OffsetbyRevenues
Total Operations Excluded from neAPS"
CAPITAL
IMPROVEMENTS-EXCLUDED FROM "CAPS"
Capital Improvement Fund
ADA Handicap Ramp Program
Total Capital
Improvements-Excluded from "CAPS"
16,060 4,500
11,440 600
7,000 603
20,000
61,216 2,353,856
30,000 12,000
42,000
50
3,090 $
10,000 16,060 4,500
11,440 600 4,000
3,000
7,000 603
20,000
80,293 2,372,933
30,000 62,000
92,000
1,013 $
8,141
11,440
4,000
3,000
6,785 348
17,550
52,277 2,127,951
30,000 60,518
90,518
2,077
1,859 16,060 4,500
600
215 255
2,450
28,016 119,982 $ 125,000
1,482
1,482
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-REGULATORY BASIS - BUDGET AND ACTUAL FOR THE YEAR ENDED DECEMBER 31, 2010
EXHIBlTB-2 Page 8
MUNICIPAL DEBT
SERVICE-EXCLUDED FROM "CAPS"
Appropriated Budget After Budget Modification
Expended Paid or
Charged Reserved
Unexpended Balance Cancelled
Payment of Bond Principal
Interest on Bonds
Interest on Notes
Green Trust Loan Program
Total Municipal Debt
Service-Excluded fromHeAPS"
DEFERRED CHARGES
MUNICIPAL-EXCLUDED FROM "CAPS"
$ 760,000 $ 760,000 $ 760,000
Emergency Authorizations
Special Emergency Authorizations
Subtotal Deferred Charges - Municipal
Excluded from "CAPS"
25,000 10,800
35,800
25,000 10,800
35,800
25,000 10,800
35,800 Total General Appropriations for
Municipal Purposes Excluded
Subtotal General Appropriations
Reserve for Uncollected Taxes
Total General Appropriations
Budget as Adopted
Added by N.J.S 40A:4-87
Other Expenditures and Charges to Income
County Taxes
Local School Taxes
Regional School Taxes
Municipal Open Space Preservation
Interfund Advance
Refund of Prior Year Revenue
Establish Reserve for Prepaid School Tax
Total Other Expenditures and Charges to Income
3,561,406 3,630,483 3,383,966 $ 121,464 125,053 13,196,955 13,266,032 12,649,450 491,529 125,053 800,337 800,337 800,337
$ 13,997,292 $14,066,369 $13,449,787 $ 491,529 $ 125,053
$13,997,292 69,077
$14,066,369
$ 4,371,843 16,503,848 10,447,114 206,939 5,727 28,877 182,986
3 I ,747,334
Sub-Total Paid or Charged 45,197,121
Total Expenditures $45,688,650
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Trang 12BOROUGH OF CLOSTER STATEMENT OF TAXES RECEIVABLE AND ANALYSIS OF PROPERTY TAX LEVY
Year
Balance, December 31, 2009
2010 Levy
Senior Citizens' and Veterans' Deductions Disallowed
Collected In
Senior Citizens' and Veterans' Deductions Allowed
Remitted Balance,
or December 31, Cancelled 2010
486,275
$41,656,780 $ 1,139 $ 160,291 40,397,197 $ 77,000
4,361 596 89,637 $ 933,794 { U594 $ 933,794
$
77,000 $ n ,
160,291 $ 40,887,329 $ 1,139 $
8,218 486,871
495,089 $ 41,656,780 $
$
$
2008 2009 2010
~
Tax Yield
General Purpose Tax
Added Taxes (R.S 54:4-36.1 et seq.)
$ 41,532,210 124,570
$41,656,780 Tax Levy
Regional High School Tax
Local District School Tax
County Tax
County Open Space Preservation
County Tax for Added Taxes
$ 4,303,054 55,642 13,147
$ 10,447,114 16,503,848
4,371,843 Local Tax for Municipal Purposes
Municipal Open Space Preservation
Add Additional Tax Levy
10,008,979 206,939 118,057
10,333,975
$41,656,780
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