BOROUGH OF CLOSTER BERGEN COUNTY, NEW JERSEY COMPREHENSIVE ANNUAL FINANCIAL REPORT YEAR ENDED DECEMBER 31, 2010_part7 doc

BOROUGH OF CLOSTER STATEMENT OF REVENUES PUBLIC ASSISTANCE FUND EXHIBITC-8 Food Locker STATEMENT OF RESERVE FOR EXPENDITURES OPEN SPACE TRUST FUND EXHIBITC-9 Balance, December 31, 2009 I

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BOROUGH OF CLOSTER STATEMENT OF REVENUES PUBLIC ASSISTANCE FUND

EXHIBITC-8

Food Locker

STATEMENT OF RESERVE FOR EXPENDITURES

OPEN SPACE TRUST FUND

EXHIBITC-9

Balance, December 31, 2009

Increased by:

2010 Municipal Open Space Levy Tax

2010 Municipal Open Space Added Taxes

Cash Received from State Recreation Grants

Restoration from Cancelled General Capital Ordinances

Interest Earned

619 15,100 700,001 2,714

924,754

Balance, December 31, 20 I0

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GENERAL CAPITAL FUND

The General Capital Fund accounts for the receipt and disbursement of funds used for acquisition or improvement of general capital facilities, other than those acquired in the Current Fund

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EXHIBIT D

BOROUGH OF CLOSTER COMPARATIVE BALANCE SHEETS - REGULATORY BASIS

GENERAL CAPITAL FUND

AS OF DECEMBER 31, 2010 AND 2009

ASSETS

Deferred Charges to Future Taxation

LIABILITIES, RESERVES AND FUND BALANCE

Improvement Authorization

Other Liabilities and Reserves

There were bonds and notes authorized but not issued of$889,262 and $279,262 on December 31,2010 and 2009 (Exhibit D-9)

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EXHIBIT 0-1

BOROUGH OF CLOSTER COMPARATIVE STATEMENTS OF FUND BALANCE - REGULATORY BASIS

GENERAL CAPITAL FUND FOR THE YEARS ENDED DECEMBER 31,2010 AND 2009

Increased by:

Decreased by:

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BOROUGH OF CLOSTER ANALYSIS OF GENERAL CAPITAL CASH

Capital Improvement Fund

Fund Balance

Encumbrances and Contracts Payable

Reserve for North Parking Lot

Other Reserves

Reserve for Payment of Bonds

Intergovernmental Receivable

Due from Current Fund

Due from Open Space Trust Fund

$

EXHIBIT D-2

Balance, December 31, 2010 4,484 82,500 223,374 10,000 1,000 178,526 (703,998) (205) (108,940)

Ordinance

Number

843

919

941

954

957

975

992

995

996

998

lOIS

1016

1022

1030

1035

1037

1043

1055

1070

1074

1075

1077

1078

1082

1084

Improvement Authorizations

Various Improvements Various Capital Improvements Various Improvements

E-911 Telephone Upgrade Park and Historic Preservation Improvements Various Improvements

Acquisition ofInterboro Communications Equipment Various Improvements

Improvements to Homans& Oakland Park, Playground and Farmland Impvt

Various Improvements Acquisition of Pumper (Supp Ord 995) Park and Historic Preservation Improvements

2010 Road Improvement Program Improvements to Borough Hall Park and Historic Preservation Improvements Park and Historic Preservation Improvements Park and Historic Preservation Improvements Safe Sidewalks to Tenakill School

Financial Software and Computer Equipment Various Improvements

Reconstruction of Basketball Courts and Purchase of Bleachers and Picnic Tables

Barrier Free Curb Ramps Equipment for DPW Equipment for DPW

67

(275,123) (174) 7,935 18,854 89,226 55 71,413 (323) 21,699 30,427 1,500 18,702 38,634 104,777 36 68,100 68,100 85,192 273,990 3,192 (134,407)

35,255 50,000 736 343,000

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BOROUGH OF CLOSTER STATEMENT OF DEFERRED CHARGES TO FUTURE TAXATION - UNFUNDED

Analysis of Balance December 31 2010

Unexpended

Qr<L.tlo. Improvement Description ;IllQ2 Authorizations Closing Issued 2010 Exoenditures Authorizations

961 Acquisition of Land

~

$ 4,602,762, $ 610,000 $ 261,500 $ 4,062,000 $ 889,262 $ 410,027 $ 479,235

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BOROUGH OF CLOSTER

STATEMENT OF INTERGQVERNMENTAL RECEIVABLE

Total

Upgrade

£-911 Telephone Ord No 954

Park &

Historical Pres.

Ord No 957

Park &

Historical Pres.

Ord No.1 043

West Street Improvements Ord No 1044

Acquisition

of Property Ord No 1057

West Street Section 5 Ord No 1030

Safe Routes

To Schools Ord No 1070

County of Bergen - ADA Ramps Ord No 1078

County of Bergen - Open Space Ord No.1 077

Increased by:

Decreased By:

Pledged to:

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BOROUGH OF CLOSTER STATEMENT OF [MPROVEMENT AUTHORIZAnONS

2010 Authorizations Deferred Charges Funded by

Ordinance December 31,2009 Improvement Taxation Fund andror Encumbrances Authorizations December 31> 20 I0 Ord No ~ent Description - Funded Unfunded E!!llil Grants Re-Authorized - Cancelled ~ -, IJnfunded

1077 Reconstruction of Basketball Courts,

1,429,298 $ 807,525 $ 30,000 $ 610,000 $ 361,500 $ $ 728,764 $ 500 S 700,001 $ 1,330,823 L_ iZ2p5

County Open Space $ 36,500 Community Development 50,000 Department of Transportation ~OOO

$ 361,500

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BOROUGH OF CLOSTER STATEMENT OF SERIAL BONDS

EXffiBIT D-6

Maturities of Bonds

711112-14 460,000 4.250 $ 2,270,000 $ 440,000 $ 1,830,000

10/15/12 365,000 3.750

10/15113 400,000 3.800

10/15114 435,000 3.800

10/15115 935,000 3.800

10/15116 970,000 3.800

10115/17 1,015,000 3.800

;:: 10115118 1,054,000 3.800 5,834,000 320,000 5,514,000

2/15/13 399,000 4.000

2/15/14 416,000 4.000

2/15/15 435,000 5.000

2/15116 452,000 3.000

2115/17 466,000 3.000

2/15/18 281,000 3.000

2/15118 200,000 4.000

2115119 502,000 5.000

2115/20 250,000 5.000

2115/20 276,000 4.000 $ 4,062,000 4,062,000

$ 8,104,000 $ 4,062,000 $ 760,000 $ 11,406,000

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BOROUGHOF CLOSTER STATEMENT OFBONDANTICIPATION NOTES

EXHIBITD-7

N

$ 4,499,464 $ 4,499,464 $

$ 4,499,464

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BOROUGH OF CLOSTER STATEMENT OF GREEN ACRES LOANS PAYABLE

EXHIBIT 0-8

Decreased by:

2010 Budget Appropriations

$

32,310

5,793 26,517

STATEMENT OF BONDS AND NOTES AUTHORIZED BUT NOT ISSUED

EXHIBIT 0-9

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GENERAL FIXED ASSETS ACCOUNT GROUP

General Fixed Assets is a balanced account group used to establish control and accountability for the costs of all

Assets is carried until the disposition of the property and ownership is relinquished Depreciation on fixed assets

is not recorded

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