2014 MUNICIPAL DATA SHEET - Hightstown...Sheet 3 Borough of Hightstown, Mercer County, 2014Budget 4....

MUNICIPALITY: COUNTY: MERCER

12/31/14Term Expires

10/13/2009Date of Orig. Appt.

C-1447Cert. No.

T-8329Cert. No.

N-227Cert. No.

417Lic. No.

156 BANK STREETHIGHTSTOWN, NEW JERSEY 08520

P.O. Box 803Fax #: Trenton, NJ 08625

Municode:

Public Hearing Date:

Sheet A Borough of Hightstown, Mercer County, 2014 Budget

Division Use Only

Department of Community AffairsDirector, Division of Local Government Services

12/31/2015

Please attach this to your 2014 Budget and Mail to:

ROBERT THIBAULT

LAWRENCE D. QUATTRONE

STEVEN KIRSON

Municipal Officials

Registered Municipal Accountant

Mayor's Name

FREDERICK RAFFETTO, ESQ.

{SETH A. KURS

12/31/2014

12/31/2016

11/4/2014

Name Term Expires

STEVEN MISIURA

(609) 371-0267

Official Mailing Address of Municipality

DEBRA L. SOPRONYIMunicipal Clerk

TONI J. MULLENTax Collector

GEORGE J. LANGChief Financial Officer

WILLIAM E. ANTONIDES, JR.

Municipal Attorney

2014 MUNICIPAL DATA SHEET (Must Accompany 2014 Budget)

BOROUGH OF HIGHTSTOWN

12/31/2016

Governing Body Members

SUSAN BLUTH-COUNCIL PRESIDENT

DENISE HANSEN

12/31/2014

Section 1.

of , County of

of

BLUTHHANSEN

Ayes KURS Nays NONE

MISIURAQUATTRONE

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

of , County of , on , 2014.

, on , 2014 at

(A.M.)o'clock (P.M.)

(Cross out one)

interested persons.

Sheet 2

at which time and place objections to said Budget and Tax Resolution for the year 2014 may be presented by taxpayers or other

(Insert last name)

7:30

MAY 5

HIGHTSTOWN FIRST AID BUILDING168 BANK STREET

HIGHTSTOWN MERCER

Borough of Hightstown, Mercer County, 2014 Budget

Be It Resolved, that the following statements of revenues and appropriations shall constitute the Municipal Budget for the year 2014;

A Hearing on the Budget and Tax Resolution will be held at JUNE 2

RECORDED VOTE

BOROUGH

BOROUGHThe Governing Body of the

{

HIGHTSTOWN

MUNICIPAL BUDGET NOTICE

in the issue of

TRENTON TIMES

MERCERHIGHTSTOWN

MAY 19

Municipal Budget of the

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

for the Fiscal Year 2014.BOROUGH

, 2014

NONE

THIBAULT{{ { Abstained

Absent

does hereby approve the following as the Budget for the year 2014;

YEAR 2014

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

1. xxxxxxxxxxxxx

(a) 5,377,030.00

2. xxxxxxxxxxxxx

(a) 993,052.00

(b) -

993,052.00

3. 97.20% 450,000.00 Building Aid Allowance 2014 - $for Schools-State Aid 2013 - $ 6,820,082.00

2,294,366.00

6. xxxxxxxxxxxxx

(a) 4,525,716.00

(b) -

(c) Minimum Library Tax -

Sheet 3 Borough of Hightstown, Mercer County, 2014Budget

Total General Appropriations (Item 9, Sheet 29)4.

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

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

Less: Anticipated Revenues Other Than Current Property Tax (Item 5, Sheet 11)

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

Appropriations excluded from "CAPS"

Municipal Purposes {(Item H-2, Sheet 28) (N.J.S. 40A:4-45.3 as amended)}

Percent of Tax Collections

EXPLANATORY STATEMENTSUMMARY OF CURRENT FUND SECTION OF APPROVED BUDGET

Appropriations within "CAPS" -

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

Reserve for Uncollected Taxes (Item M, Sheet 29) - Based on Estimated

(i.e. Surplus, Miscellaneous Revenues and Receipts from Delinquent Taxes)

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

5.

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

General Budget Water Utility Water-Sewer XXXXXXXXExplanations of Appropriations for

"Other Expenses"

Budget Appropriations - Adopted Budget 6,584,912.49 The amounts appropriated under the title of

Budget Appropriations Added by N.J.S. 40A:4-87 30,803.76 "Other Expenses" are for operating costs other than"Salaries & Wages".

Emergency Appropriations 100,000.00 Some of the items included in "Other Expenses"

Total Appropriations 6,715,716.25 are:

Expenditures: Materials, supplies and non-bondable equipment;Paid or Charged (Including Reserve for

Uncollected Taxes) 6,179,156.39 Repairs and maintenance of buildings, equipment,

roads, etc.Reserved 536,076.50

Contractual services for garbage and trash removal,

Unexpended Balances Cancelled 483.36 fire hydrant service, aid to volunteer fire companies, etc.;

6,715,716.25 Printing and advertising, utility services, insurance

and many other items essential to the services renderedOverexpenditures* - by municipal government.

Borough of Hightstown, Mercer County, 2014 BudgetSheet 3A

-

EXPLANATORY STATEMENT - (Continued)

SUMMARY OF 2013 APPROPRIATIONS EXPENDED AND CANCELED

*See Budget Appropriation items so marked to the right of column "Expended 2013 Reserved."

3,167,500.00

-

-

3,167,500.00

2,981,798.89

3.33

3,167,500.00

UtilityUtility

Total Expenditures and UnexpendedBalances Cancelled

185,697.78

GROUP INSURANCE

5,214,486.00$ TOTAL COST 737,400

Less: Employee Contribution 52,400

NET COST 685,000 Adjusted Base For CAP Calculated 5,214,486.00$

0.5% CAP 26,072.43 Current Fund 511,000 3.0% CAP 156,434.58

Water-Sewer Operating 174,000 Less: CAP Base Adjustment

Interlocal Fees Shortfall (6,132.78)

Add:48,975.83 75,803.97

Allowable Operating Appropriations Before Additional Exceptions Per (N.J.S.A. 40A:4-45.3) 5,515,640.03$

Assessed Valuation of New Construction times the Local Purpose Tax Rate 5,657.63

5,521,297.66$

TOTAL APPROPRIATIONS INSIDE CAP 5,377,030.00

UNDER CAP 144,267.66$

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

1.2. 2010 "CAP" LEVY WORKBOOK SUMMARY3.

4. INORMATION OR A SCHEDULE SHOWING THE AMOUNTS CONTRIBUTED FROM EMPLOYEES, THE EMPLOYER SHAREAND THE TOTAL COST HEALTH CARE COVERAGE


Sheet 3B

A SUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD AMONG MORE THAN ONE OFFICIAL LINE ITEM

HOW THE 1977 "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.)

2013 CAP Bank

(e.g. if Police S&W appears in the regular section and also under "Operations Excluded from "CAPS" section, combine the

TOTAL 2014 CAP

figures for purposes of citizen understanding.)

2012 CAP Bank

Amount on which CAP is calculated

EXPLANATORY STATEMENT - (Continued)BUDGET MESSAGE

2014 CAP CALCULATION

EXPLANATORY STATEMENT - (Continued)BUDGET MESSAGE

Levy Cap CalculationPrior Year Amount to be Raised by Taxation for Municipal Purposes $4,416,574

Less: Prior Year Recycling Tax $6,500Net Prior Year Tax Levy for Municipal Purpose Tax for Cap Calculation $4,410,074

Plus: 2% Cap increase $88,201

Adjusted Tax Levy Prior to Exclusions $4,498,275Exclusions:

Change in debt service and existing county leases (+/-) $4,179Allowable pension increases $4,718Allowable increase in Health Care Costs $21,481Recycling Tax appropriation $6,500Capital Improvement Fund and/or Down Payment on Improvements $0

Add Total Exclusions $36,878Less Prior Year Extraordinary Aid AwardLess Cancelled or Unexpended Exclusions $1

Adjusted Tax Levy $4,535,152Additions:

New Ratables - Increase in Valuations (New Construction and Additions) $502,900Prior Year's Local Municipal Purpose Tax Rate (per $100) $1.125New Ratable Adjustment to Levy $5,658

Maximum Allowable Amount to be Raised by Taxation $4,540,810

Amount to be Raised by Taxation for Municipal Purposes $4,525,716

Amount available for Banking $15,094

Sheet 3B-1

Summary Levy Cap Calculation

BOROUGH OF HIGHTSTOWN MERCER COUNTY - 2014 BUDGET

B (2)

EXPLANATORY STATEMENTBUDGET MESSAGE - STRUCTURAL BUDGET IMBALANCES

Reve

nues

at R

isk

Non-r

ecur

ring c

urren

t app

ropr

iation

s

Futur

e Yea

r App

ropr

iation

Incre

ases

Stru

ctural

Imba

lance

Offs

etsLine Item.

Put "X" in cell to the left that corresponds to the type of imbalance.

Amount Comment/Explanation

X Water Sewer Fund Balance $292,500.00 Regeneration of Surplus declining

X Shared Services Cranbury Township 911 $112,200.00 One year contract

X Legal Settlements $130,000.00 One time expense

X Emergency Authorization $100,000.00 One time expense

X Current Fund Fund Balance $720,000.00 Surplus utilization increased to offset one time legal settlements and emergency

Approved Local IndividualLabor Ordinance Employment

Agreement Agreements50,027.71$ X10,342.02 X17,242.31 X20,485.87 X16,460.63 X23,528.28 X10,960.94 X9,101.32 X X

Police Communications 144 20,903.73 XNurse 32 9,286.09 X

Appropriation also for Current year obligations

days 188,338.90$ -0-

120,000.00$

Administration - Police80Administration - Construction36

57

24280

AdministrationAWWTPAdministration - AWWTP

EXPLANATORY STATEMENT - (Continued)

BUDGET MESSAGE

Analysis of Compensated Absence Liability

Legal basis for benefit

Administration - Public WorksPublic Works

CompensatedValue of

127118

Borough of Hightstown, Mercer County, 2014 BudgetSheet 3C

Total Funds Reserved as of end of 2013Total Funds Appropriated in 2014

1,084Totals

(check applicable items)

AbsencesAbsencePolice

AccumulatedOrganization/Individuals Eligible for BenefitGross Days of

168

FCOA 2014 2013 Cash in 2013

1. 08-101 720,000.00 480,000.00 480,000.00

2. 08-102 - - -

08-100 720,000.00 480,000.00 480,000.00

3. xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx

xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx

08-103 7,500.00 7,500.00 7,500.00

08-104 13,000.00 13,000.00 20,825.00

08-105 20,000.00 20,000.00 21,089.50


08-110 240,000.00 230,000.00 274,580.19

08-109 - - -

08-112 58,000.00 58,000.00 76,977.46

08-115 - - -

08-111 - - -

08-113 18,000.00 15,000.00 25,146.04

08-114 - - -

Lease of Borough-Owned Property - Cell Tower 08-115 70,000.00 70,000.00 82,003.66

Sheet 4

Alcoholic Beverages

Fines and Costs:

Other

Interest on Investments and Deposits


Other

CURRENT FUND - ANTICIPATED REVENUES

GENERAL REVENUESAnticipated Realized in

Anticipated Utility Operating Surplus

Fees and Permits

Interest and Costs on Taxes

Surplus Anticipated

Parking Meters

Licenses:

Municipal Court

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

Total Surplus Anticipated

Miscellaneous Revenues - Section A: Local Revenues

Interest and Costs on Assessments

FCOA 2014 2013 Cash in 2013

3.

08-001 426,500.00 413,500.00 508,121.85

Sheet 4A Borough of Hightstown, Mercer County, 2014 Budget

Miscellaneous Revenues - Section A: Local Revenues: (Continued)

Total Section A: Local Revenues

GENERAL REVENUES

CURRENT FUND - ANTICIPATED REVENUES - (Continued)

Anticipated Realized in

FCOA 2014 2013 Cash in 2013

3.

09-212 - - -

09-200 69,904.00 72,592.00 72,592.00

09-202 433,646.00 430,958.00 430,957.58

- - -

09-001 503,550.00 503,550.00 503,549.58

Sheet 5

Energy Receipts Tax (P.L. 1997, Chapters 162 & 167)


Anticipated

Miscellaneous Revenues - Section B: State Aid Without Offsetting Appropriations


Total Section B: State Aid Without Offsetting Appropriations

Transitional Aid

Consolidated Municipal Property Tax Relief Aid

GENERAL REVENUESRealized in

FCOA 2014 2013 Cash in 20133.


08-160 50,000.00 50,000.00 64,643.00



08-160 - -

08-002 50,000.00 50,000.00 64,643.00

Sheet 6

(N.J.S. 40A:4-45.3h and N.J.A.C. 5:23-4.17)

Miscellaneous Revenues - Section C: Dedicated Uniform Construction Code Fees

Special Item of General Revenue Anticipated with Prior Written

Realized in

Additional Dedicated Uniform Construction Code Fees Offset with Appropriations

Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations

Consent of Director of Local Government Services:

Offset with Appropriations (N.J.S. 40A:4-36 and N.J.A.C. 5:23-4.17)

Uniform Construction Code Fees

Uniform Construction Code Fees

GENERAL REVENUES


Anticipated


FCOA 2014 2013 Cash in 20133.


Shared Services Agreement - 911 Cranbury Township 42-305 112,200.00 110,000.00 110,000.00

42-311 - - -

Shared Services Agreement - Roosevelt Borough Trash Collection 42-315 59,000.00 57,000.00 57,000.00

Shared Services Agreement - Roosevelt Borough Trash Collection - Landfill Costs 42-316 35,000.00 35,000.00 28,867.22

11-001 206,200.00 202,000.00 195,867.22

Sheet 7

With Prior Written Consent of the Director of Local Government Services -

GENERAL REVENUES

Shared Service Agreements Offset With Appropriations:

Miscellaneous Revenues - Section D: Special Items of General Revenue Anticipated


Realized in


Total Section D: Shared Service Agreements Offset With Appropriations

Anticipated

FCOA 2014 2013 Cash in 20133.



08-003 - - -

Sheet 8

GENERAL REVENUES

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

Consent of Director of Local Government Services - Additional Revenues



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


FCOA 2014 2013 Cash in 20133.


10-701 - 5,031.16 5,031.16

10-745 - - -

10-770 - 8,685.49 8,685.49

10-702 - 6,544.06 6,544.06

Body Armor Grant 10-710 1,869.98 1,869.98

JIF Safety Grant 10-711 - 2,882.57 2,882.57

10-712 - 5,675.99 5,675.99

10-713 4,400.00 4,400.00

10-714 4,400.00 4,400.00

- -

-

-

Sheet 9

GENERAL REVENUESMiscellaneous Revenues - Section F: Special Items of General Revenue Anticipated With


Drunk Driving Enforcement Fund


Recycling Tonnage Grant

US Dept. of Justice Bulletproof Vests

Drive Sober or get Pulled Over

Drive Sober or get Pulled Over End of Year Holiday Crackdown

Prior Written Consent of Director of Local Government Services - Public and Private Revenues Offset with Appropriations:

Clean Communities Program

Alcohol Education and Rehabilitation Fund


FCOA 2014 2013 Cash in 20133.



10-001 - 39,489.25 39,489.25


GENERAL REVENUES

Private Revenues Offset with Appropriations: (Continued)

Miscellaneous Revenues - Section F: Special Items of General Revenue Anticipated With Prior Written Consent of Director of Local Government Services - Public and



Total Section F: Special Items of General Revenue Anticipated With Prior Written

Consent of Director of Local Government Services - Public and Private Revenues

FCOA 2014 2013 Cash in 20133.


08-116 - - -

08-106 9,000.00 11,000.00 4,855.18

08-116 36,899.00 35,434.00 35,434.74

08-107 23,000.00 23,000.00 23,000.00

08-108 25,000.00 21,000.00 30,380.50

08-109 - - -

08-110 34,217.00 32,169.00 32,169.47

08-111 - - -

08-112 - - -

08-113 - 103,000.00 135,600.06

Sheet 10

Verizon Franchise Fee

GENERAL REVENUES

Hightstown Housing Authority - Payment of Lieu of Taxes

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

FEMA - Hurricane Sandy


Utility Operating Surplus of Prior Year

Uniform Fire Safety Act

CATV-Franchise Fee

The Peddie School School-Gift

Anticipated


Realized in

FCOA 2014 2013 Cash in 20133.



08-004 128,116.00 225,603.00 261,439.95

Sheet 10A

GENERAL REVENUES




Consent of Director of Local Government Services - Other Special Items

Miscellaneous Revenues - Section G: Special Items of General Revenue Anticipated With

Total Section G: Special Items of General Revenue Anticipated With Prior Written

Prior Written Consent of Director of Local Government Services - Other Special Items: (Continued)

FCOA 2014 2013 Cash in 2013


1. 08-101 720,000.00 480,000.00 480,000.00

2. 08-102 - - -

3 xxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx

08-001 426,500.00 413,500.00 508,121.85

09-001 503,550.00 503,550.00 503,549.58

08-002 50,000.00 50,000.00 64,643.00

11-001 206,200.00 202,000.00 195,867.22

08-003 - - -

10-001 - 39,489.25 39,489.25

08-004 128,116.00 225,603.00 261,439.95

13-099 1,314,366.00 1,434,142.25 1,573,110.85

4. 15-499 260,000.00 285,000.00 317,091.22

5. 13-199 2,294,366.00 2,199,142.25 2,370,202.07

6. xxxxxxx

a) 07-190 4,525,716.00 4,416,574.00 xxxxxxxxxx

b) 07-191 - - xxxxxxxxxx

c) Minimum Library Tax 07-192 - - -

07-199 4,525,716.00 4,416,574.00 4,564,412.49

7. 13-299 6,820,082.00 6,615,716.25 6,934,614.56

Sheet 11

Receipts from Delinquent Taxes

GENERAL REVENUES

Surplus Anticipated (Sheet 4, #1)


Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes

Total Amount to be Raised by Taxes for Support of Municipal Budget

Total Section F:

Total General Revenues

Amount to be Raised by Taxes for Support of Municipal Budget:

Addition to Local District School Tax

Subtotal General Revenues (Items 1, 2, 3, and 4)

Director of Local Government Services - Additional Revenues

Special Items of General Revenue Anticipated With Prior Written Consent ofDirector of Local Government Services - Shared Service Agreements



Summary of Revenues

Director of Local Government Services - Public and Private Revenues

Dedicated Uniform Construction Code Fees Offset with Appropriations

State Aid Without Offsetting Appropriations

Total Section D:

Special Items of General Revenue Anticipated With Prior Written Consent of


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

Total Section G:

Total Miscellaneous Revenues

Miscellaneous Revenues:


Total Section E:

Total Section A:

Total Section B:

Total Section C:

Local Revenues

Director of Local Government Services - Other Special Items

CURRENT FUND - APPROPRIATIONS8. GENERAL APPROPRIATIONS

for 2013 By Total for 2013(A) Operations - within "CAPS" Emergency As Modified By Paid or

Appropriations All Transfers Charged Reserved

GENERAL GOVERNMENT:

General Administration 20-100

Salaries and Wages 20-100-1 48,750.00 70,750.00 - 42,750.00 36,465.70 6,284.30

Other Expenses 20-100-2 1,100.00 1,100.00 - 1,100.00 270.00 830.00

Mayor and Council: 20-110

Salaries and Wages 20-110-1 26,400.00 26,400.00 - 26,400.00 26,400.00 -

Other Expenses 20-110-2 2,700.00 3,450.00 - 3,450.00 1,893.13 1,556.87

Municipal Clerk 20-120


Other Expenses 20-120-2 10,865.00 12,936.00 - 12,936.00 8,834.98 4,101.02

Elections 20-120

Other Expenses 20-120-2 4,000.00 3,500.00 - 3,500.00 1,545.00 1,955.00

Office Supplies & Paper Products 20-100

Other Expenses 20-100-2 15,000.00 15,000.00 - 16,000.00 14,454.60 1,545.40

FCOA

Sheet 12 Borough of Hightstown, Mercer County, 2014 Budget

Appropriated Expended 2013

for 2014 for 2013


for 2013 By Total for 2013(A) Operations within "CAPS" - (continued) Emergency As Modified By Paid or


Financial Administration 20-130


Other Expenses 20-130-2 9,750.00 9,750.00 - 9,750.00 8,928.34 821.66

Audit Services 20-135

Other Expenses 20-135-2 14,000.00 14,000.00 - 14,000.00 - 14,000.00

Grant Writing & Administration 20-100

Other Expenses 20-100-2 6,000.00 3,000.00 - 6,000.00 2,800.00 3,200.00

Central Computer (Data Processing/Info Tech) 20-140


Other Expenses 20-140-2 28,500.00 20,600.00 - 26,600.00 25,830.17 769.83

Collection of Taxes: 20-145


Other Expenses 20-145-2 6,050.00 5,710.00 - 5,710.00 4,973.29 736.71

Assessment of Taxes: 20-150

Salaries and Wages 20-150-1 17,136.00 16,750.00 - 16,750.00 16,644.13 105.87

Other Expenses 20-150-2 13,000.00 15,000.00 - 10,000.00 3,745.62 6,254.38

FCOA for 2014


for 2013





Interest on Tax Appeals 20-152

Other Expenses 20-152-2 100.00 100.00 - 100.00 - 100.00

Legal Services and Costs 20-155

Salaries and Wages 20-155-1 - - - - - -

Other Expenses 20-155-2 135,000.00 135,000.00 - 135,000.00 105,313.64 29,686.36

Legal Settlements 20-156

Other Expenses 20-156-2 130,000.00 - - - - -

Engineering Services and Costs: 20-165

Other Expenses 20-165-2 30,000.00 69,000.00 - 80,000.00 77,000.00 3,000.00

Historical Commission 20-175

Other Expenses 20-175-2 1,000.00 1,000.00 - 1,000.00 - 1,000.00

Municipal Land Use Law (N.J.S.A. 40:55D-1)

Planning Board: 21-180


Other Expenses 21-180-2 33,000.00 33,000.00 - 36,000.00 32,485.31 3,514.69

FCOA

Appropriated


for 2014 for 2013

Expended 2013




Insurance:

Insurance Deductibles 23-210-2 3,000.00 3,000.00 - 3,000.00 2,500.00 500.00

Unemployment Insurance 23-225-2 5,000.00 5,000.00 - 5,000.00 - 5,000.00

General Liability 23-210-2 35,625.00 35,000.00 - 35,000.00 35,000.00 -

Workers Compensation 23-210-2 122,182.00 120,000.00 - 120,000.00 120,000.00 -

- - - - - -

Employee Group Health 23-210-2 498,859.00 452,382.00 - 446,352.00 425,718.04 20,633.96

Health Benefit Waiver 23-221 25,000.00 35,000.00 35,000.00 22,095.31 12,904.69

PUBLIC SAFETY FUNCTIONS:

Police Department 25-240

Salaries and Wages 25-240-1 1,279,163.00 1,271,685.00 - 1,271,685.00 1,260,033.77 11,651.23

Other Expenses 25-240-2 107,548.00 99,694.00 - 99,694.00 79,220.29 20,473.71

Police Vehicle Purchase 25-240-2 32,000.00 32,000.00 32,000.00 30,638.25 1,361.75

Police Fire & Radio Communications 25-250


Other Expenses 25-250-2 11,680.00 16,840.00 - 16,840.00 9,597.00 7,243.00

FCOA

Borough of Hightstown, Mercer County, 2014 BudgetSheet 15

for 2013


for 2014




PUBLIC SAFETY FUNCTIONS: (Continued)

Office of Emergency Management 25-252

Salaries and Wages 25-252-1 5,000.00 - - -

Other Expenses 25-252-2 1,000.00 1,000.00 - 1,000.00 - 1,000.00

Fire Department 25-252

Other Expenses 25-252-2 34,500.00 34,500.00 - 34,500.00 23,808.85 10,691.15

Aid to Fire Department 25-252

Other Expenses 25-252-2 5,000.00 5,000.00 - 5,000.00 - 5,000.00

Uniform Fire Safety Act (P.L. 1983, Ch. 383): 25-265


Other Expenses 25-265-2 11,190.00 8,190.00 - 8,190.00 4,834.56 3,355.44

First Aid Organization 25-260

Other Expenses 25-260-2 30,000.00 30,000.00 - 30,000.00 25,348.37 4,651.63

First Aid Contribution 25-260

Other Expenses 25-260-2 1,500.00 1,500.00 - 1,500.00 - 1,500.00

Municipal Prosecutor 25-275

Other Expenses 25-275-2 14,600.00 14,600.00 - 14,600.00 14,400.00 200.00

FCOA

Expended 2013Appropriated

for 2014 for 2013




PUBLIC WORKS FUNCTIONS:

Streets and Roads Maintenance: 26-290


Other Expenses 26-290-2 40,550.00 36,400.00 - 36,400.00 29,322.19 7,077.81

Snow Removal 26-290

Salaries and Wages 26-290-1 15,000.00 - - - - -

Other Expenses 26-290-2 14,000.00 2,000.00 - 2,000.00 2,000.00 -

Sanitation/Solid Waste Collection: 26-305


Other Expenses 26-305-2 53,306.00 48,506.00 - 48,506.00 44,941.59 3,564.41

Public Buildings and Grounds: 26-310


Other Expenses 26-310-2 79,200.00 97,100.00 - 110,300.00 103,780.84 6,519.16

Building Damage-Hurricane Irene(Emergency) 26-311-2 100,000.00 100,000.00 83,487.50 16,512.50

Recycling: 26-306


Other Expenses 26-306-2 52,800.00 48,300.00 - 48,300.00 45,463.37 2,836.63

FCOA

Expended 2013

for 2013for 2014

Appropriated

Sheet 15B Borough of Hightstown, Mercer County, 2014 Budget




PUBLIC WORKS FUNCTIONS: (Continued)

Vehicle Maintenance 26-315

Other Expenses 26-315-2 40,250.00 32,150.00 - 36,150.00 28,886.69 7,263.31

Community/Condominium Services Act:

Other Expenses 26-325-2 40,000.00 40,000.00 - 40,000.00 24,064.20 15,935.80

HEALTH AND HUMAN SERVICES:

Board of Health 27-330


Other Expenses 27-330-2 6,216.00 6,000.00 - 6,000.00 5,333.06 666.94

Environmental Commission (NJS 40:56A-1) 27-335

Other Expenses 27-335-2 700.00 700.00 - 700.00 675.00 25.00

Child Care Centers-Contracts (NJS 40:223-8:14) 27-360

Other Expenses-Better Beginnings Day Care 27-360-2 8,500.00 8,500.00 - 8,500.00 8,500.00 -

Other Expenses-Hightstown/E. Windsor 27-360-2 4,000.00 4,000.00 - 4,000.00 4,000.00 -

- - - - - -

FCOA

Borough of Hightstown, Mercer County, 2014 BudgetSheet 15C

for 2013

Appropriated

for 2014

Expended 2013




PARKS AND RECREATION:

Maintenance of Parks: 28-375


Other Expenses 28-375-2 6,200.00 6,200.00 - 6,200.00 4,595.83 1,604.17

Recreation & Open Space (Parks Commission)


Other Expenses 28-370-2 11,200.00 11,200.00 - 11,200.00 8,069.36 3,130.64

OTHER COMMON OPERATING FUNCTIONS

(UNCLASSIFIED):

Celebration of Public Events 30-420

Other Expenses 30-420-2 1,700.00 1,700.00 - 1,700.00 827.00 873.00

Accumulated Sick & Vacation 30-415

Other Expenses 30-415-2 95,000.00 95,000.00 - 95,000.00 87,657.88 7,342.12

Postage and Shipping Charges 30-421

Other Expenses 30-421-2 9,000.00 9,000.00 - 9,000.00 6,046.47 2,953.53

30-416

30-416-1

FCOA

Borough of Hightstown, Mercer County, 2014 BudgetSheet 15D


for 2013for 2014




UTILITY EXPENSE & BULK PURCHASES:

Gasoline & Diesel Fuel 31-447-2 89,600.00 89,600.00 - 89,600.00 59,546.05 30,053.95

Electricity 31-430-2 53,500.00 53,500.00 - 53,500.00 35,179.56 18,320.44

Telephone 31-440-2 36,000.00 38,000.00 - 38,000.00 26,825.79 11,174.21

Natural Gas 31-446-2 18,000.00 18,000.00 - 18,000.00 11,202.07 6,797.93

Street Lighting 31-435-2 46,000.00 46,000.00 - 46,000.00 39,319.89 6,680.11

LANDFILL/SOLID WASTE DISPOSAL COSTS:

Landfill Disposal Costs 32-465

Other Expenses 32-465-2 200,000.00 200,000.00 - 200,000.00 172,577.47 27,422.53

MUNICIPAL COURT


Other Expenses 43-490-2 13,135.00 27,860.00 - 17,660.00 8,318.50 9,341.50

FCOA for 2013

Appropriated

for 2014


Expended 2013

Sheet 15E




xxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx

State Uniform Construction Code 22-195


Other Expenses 22-195-2 6,900.00 6,900.00 - 6,900.00 2,943.75 3,956.25

Housing Code Enforcement


Other Expenses 25-195-2 550.00 450.00 - 450.00 - 450.00

FCOA


Appropriated

for 2014

Expended 2013

for 2013

Uniform Construction Code -Appropriations Offset by Dedicated Revenues(N.J.A.C. 5:23-4.17)

Sheet 16


for 2013 By Total for 2013(A) Operations within "CAPS" - (continued) FCOA Emergency As Modified By Paid or


xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx

Total Operations {Item 8(A)} within "CAPS" 34-199 4,863,460.00 4,669,323.00 100,000.00 4,764,293.00 4,282,576.21 481,716.79

B. Contingent 35-470 - - xxxxxxxxxxxx - - - Total Operations Including Contingent - within "CAPS" 34-201 4,863,460.00 4,669,323.00 100,000.00 4,764,293.00 4,282,576.21 481,716.79 Detail:

Salaries & Wages 34-201-1 2,558,404.00 2,506,405.00 - 2,481,405.00 2,357,777.40 123,627.60

Other Expenses (Including Contingent) 34-201-2 2,305,056.00 2,162,918.00 100,000.00 2,282,888.00 1,924,798.81 358,089.19

Expended 2013

for 2013for 2014


Appropriated

Sheet 17


for 2013 By Total for 2013FCOA Emergency As Modified By Paid or


(E) Deferred Charges and Statutory Expenditures - Municipal within "CAPS" xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx

(1) DEFERRED CHARGES xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx

Emergency Authorizations 46-870 - - xxxxxxxxxxx - - xxxxxxxxxxx

xxxxxxxxxxx xxxxxxxxxxx

















Sheet 18

for 2013for 2014




Appropriations All Transfers Charged Reserved(E) Deferred Charges and Statutory Expenditures-

Municipal within "CAPS" (continued) xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx

(2) STATUTORY EXPENDITURES: xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx Contribution to:

Public Employees' Retirement System 36-471 121,481.00 129,400.00 - 129,400.00 128,222.63 1,177.37

Social Security System (O.A.S.I) 36-472 130,000.00 120,000.00 - 125,000.00 124,798.29 201.71

Consolidated Police and Firemen's Pension Fund 36-474 - - - - - -

Police and Firemen's Retirement System of N.J. 36-475 257,089.00 290,763.00 - 290,763.00 290,763.00 -

Defined Contribution Benefit Plan 36-477 5,000.00 5,000.00 - 5,000.00 - 5,000.00

Total Deferred Charges and Statutory Expenditures - Municipal within "CAPS" 34-209 513,570.00 545,163.00 - 550,163.00 543,783.92 6,379.08

(G) Cash Deficit of Preceeding Year 46-885 - - - - - -

(H-1) Total General Appropriations for Municipal Purposes within "CAPS" 34-299 5,377,030.00 5,214,486.00 100,000.00 5,314,456.00 4,826,360.13 488,095.87

for 2014

Sheet 19

Appropriated

for 2013


Expended 2013


for 2013 By Total for 2013(A) Operations - Excluded from "CAPS" FCOA Emergency As Modified By Paid or


xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx

Length of Service Award Program (LOSAP) 43-500

Other Expenses 43-500-2 36,500.00 36,500.00 - 36,500.00 25,850.00 10,650.00

Recycling Tax (P.L, 2007, C.311) 32-465-2 6,500.00 6,500.00 - 6,500.00 4,578.25 1,921.75

Employee's Group Health Insurance 23-220-2 12,141.00 20,618.00 - 20,618.00 20,618.00 -

- - - - - -

- - - - - -

Sheet 20

for 2014



for 2013




xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx

Total Other Operations - Excluded from "CAPS" 34-300 55,141.00 63,618.00 - 63,618.00 51,046.25 12,571.75

for 2013for 2014

Sheet 20A

Appropriated


Expended 2013



Appropriations All Transfers Charged ReservedUniform Construction CodeAppropriations Offset by Increased Fee Revenues(N.J.A.C. 5:23-4.17) xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx

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


for 2013


for 2014




Shared Service Agreements xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx

Implementation of 911 42-305


Other Expenses 42-305-2 61,359.00 47,589.00 - 47,589.00 42,429.36 5,159.64

- - - - - -

Senior Citizens-Program Service Center 42-307

Other Expenses 42-307-2 26,915.00 26,000.00 - 26,030.00 26,026.40 3.60

Senior Citizens-Transportation 42-307

Other Expenses 42-307-2 2,180.00 2,180.00 - 2,180.00 2,180.00 -

Health Services 42-309


Other Expenses 42-309-2 27,681.00 27,142.00 - 27,142.00 27,017.00 125.00

Emergency Medical Services 42-310

Other Expenses 42-310-2 20,000.00 34,000.00 - 34,000.00 20,250.00 13,750.00

Landfill Disposal Costs(Roosevelt) 42-311

Other Expenses 42-311-2 35,000.00 35,000.00 - 35,000.00 27,210.53 7,789.47

Vehicle Maintenance Services 42-312

Other Expenses 42-312-2 12,000.00 12,000.00 - 12,000.00 3,421.83 8,578.17

Total Shared Service Agreements 42-999 262,839.00 272,661.00 - 272,691.00 237,282.12 35,408.88

Expended 2013

for 2014 for 2013

Borough of Hightstown, Mercer County, 2014 BudgetSheet 22

Appropriated




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

Total Additional Appropriations Offset byRevenues (N.J.S. 40A:4-45.3h) 34-303 - - - - - -

for 2014 for 2013






Public and Private Programs Offset by Revenues xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx

41-770-2 - 8,685.49 - 8,685.49 8,685.49 -

41-745-2 - - - - - -

41-710-2 - 1,869.98 - 1,869.98 1,869.98 -

41-701-2 - 5,031.16 - 5,031.16 5,031.16 -

41-702-2 - 6,544.06 - 6,544.06 6,544.06 -

Matching Funds for Grants 41-899 - - - - - -

41-713-2 - 4,400.00 - 4,400.00 4,400.00 -

- - - -

41-714-2 - 4,400.00 - 4,400.00 4,400.00 -

41-711-2 - 2,882.57 - 2,882.57 2,882.57 -

41-712-2 - 5,675.99 - 5,675.99 5,675.99 -

- - - - - -

- - - - - -

- - - - - -

- - - - - -

Recycling Tonnage Grant

Drive Sober or Get Pulled Over 2013 Crackdown

Drive Sober or Get Pulled Over End of Year 2013 Crackdown

Clean Communities Program

Drunk Driving Enforcement Fund

Body Armor Replacement Grant

for 2013

Appropriated

for 2014

JIF Safety Program

Holiday Crackdown


Alcohol Education and Rehabilitation Fund

US Dept of Justice Bulletproof Vests

Sheet 24

Expended 2013



Appropriations All Transfers Charged ReservedPublic and Private Programs Offsetby Revenues (Continued) xxxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx

Total Public and Private Programs Offsetby Revenues 40-999 - 39,489.25 - 39,489.25 39,489.25 -

Total Operations - Excluded from "CAPS" 34-305 317,980.00 375,768.25 - 375,798.25 327,817.62 47,980.63

Detail:


Other Expenses 34-305-2 240,276.00 287,018.25 - 287,048.25 239,070.62 47,977.63


for 2013

Sheet 25

for 2014



for 2013 By Total for 2013(C) Capital Improvements - Excluded from "CAPS" FCOA Emergency As Modified By Paid or


Down Payments on Improvements 44-902 - - - - - -

Capital Improvement Fund 44-901 1,000.00 50,000.00 xxxxxxxxxxxx 50,000.00 50,000.00 -

44-910 25,000.00 - - - - - Municipal Building Feasibility Study


for 2013for 2014

Sheet 26



for 2013 By Total for 2013(C) Capital Improvements - Excluded from "CAPS" FCOA Emergency As Modified By Paid or


Public and Private Programs Offset by Revenues: xxxxxx xxxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx

41-865 - - - - - -

Total Capital Improvements Excluded from "CAPS" 44-999 26,000.00 50,000.00 - 50,000.00 50,000.00 -

New Jersey DOT Trust Fund Authority Act

for 2014


for 2013


Sheet 26A


for 2013 By Total for 2013(D) Municipal Debt Service - Excluded from "CAPS" FCOA Emergency As Modified By Paid or


Payment of Bond Principal 45-920 305,000.00 290,000.00 - 290,000.00 290,000.00 xxxxxxxxxxx

Payment of Bond Anticipation Notes and Capital Notes 45-925 75,000.00 65,500.00 - 65,500.00 65,500.00 xxxxxxxxxxx

Interest on Bonds 45-930 100,750.00 109,450.00 - 109,450.00 109,450.00 xxxxxxxxxxx

Interest on Notes 45-935 16,700.00 28,682.00 - 28,682.00 28,681.17 xxxxxxxxxxx

Green Trust Loan Program: xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx

Loan Repayments for Principal and Interest 45-940 - - - - - xxxxxxxxxxx

Dam Restoration Loan 45-942 9,926.00 9,926.00 9,926.00 9,925.47 xxxxxxxxxxx

- - - - xxxxxxxxxxx

xxxxxxxxxxx

xxxxxxxxxxx

xxxxxxxxxxx

xxxxxxxxxxx

xxxxxxxxxxx

Principal 45-941 - - - - - xxxxxxxxxxx

Interest 45-941 - - - - - xxxxxxxxxxx

- - - - - xxxxxxxxxxx

- - - - - xxxxxxxxxxx

Total Municipal Debt Service - Excluded from "CAPS" 45-999 507,376.00 503,558.00 - 503,558.00 503,556.64 xxxxxxxxxxx

Capital Lease Obligations

Appropriated

for 2014 for 2013


Expended 2013


for 2013 By Total for 2013(E) Deferred Charges - Municipal - FCOA Emergency As Modified By Paid or

Excluded from "CAPS" Appropriations All Transfers Charged Reserved

(1) DEFERRED CHARGES: xxxxxx xxxxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxx xxxxxxxxxxx xxxxxxxxxx

Emergency Authorizations 46-870 100,000.00 - xxxxxxxxxx - - xxxxxxxxxxSpecial Emergency Authorizations - 5 Years (N.J.S. 40A:44-55) 46-875 - - xxxxxxxxxx - - xxxxxxxxxxSpecial Emergency Authorizations - 3 Years (N.J.S. 40A:4-55.1 & 40A:4-55.13) 46-871 - - xxxxxxxxxx - - xxxxxxxxxx

xxxxxxxxxx xxxxxxxxxx





xxxxxxxxxxTotal Deferred Charges - Municipal -Excluded from "CAPS" 46-999 100,000.00 - xxxxxxxxxx - - xxxxxxxxxx

(F) Judgements (N.J.S.A. 40A:4-45.3cc) 37-480 - - - - - - (N) Transferred to Board of Education for Use of

Local Schools (N.J.S.A. 40:48-17.1 & 17.3) 29-405 41,696.00 41,904.00 xxxxxxxxxx 41,904.00 41,422.00 xxxxxxxxxx

xxxxxxxxxx xxxxxxxxxx(G) With Prior Consent of Local Finance Board:

Cash Deficit of Preceeding Year 46-885 - - xxxxxxxxxx - - xxxxxxxxxx


(H-2) Total General Appropriations for Municipal Purposes Excluded from "CAPS" 34-309 993,052.00 971,230.25 - 971,260.25 922,796.26 47,980.63

Sheet 28

for 2014

Appropriated


for 2013

Expended 2013



Appropriations All Transfers Charged ReservedFor Local District School Purposes - Excluded from "CAPS" xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx

(I) Type 1 District School Debt Service xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx

Payment of Bond Principal 48-920 xxxxxxxxxxx

Payment of Bond Anticipation Notes 48-925 xxxxxxxxxxx

Interest on Bonds 48-930 xxxxxxxxxxx

Interest on Notes 48-935 xxxxxxxxxxx

xxxxxxxxxxx Total of Type 1 District School Debt Service - Excluded from "CAPS" 48-999 - - - - - xxxxxxxxxxx

(J) Deferred Charges and Statutory Expenditures -Local School - Excluded from "CAPS" xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx

Emergency Authorizations - Schools 29-406 xxxxxxxxxxx xxxxxxxxxxx Capital Project for Land, Building or Equipment N.J.S. 18A:22-20 29-407 xxxxxxxxxxx Total of Deferred Charges and Statutory Expenditures - Local School - Excluded from "CAPS" 29-409 - - - - - xxxxxxxxxxx

(K) Total Municipal Appropriations for Local District School Purposes {Items (I) and (J)}-Excluded from "CAPS" 29-410 - - - - - xxxxxxxxxxx

(O) Total General Appropriations - Excluded from "CAPS" 34-399 993,052.00 971,230.25 - 971,260.25 922,796.26 47,980.63

(L) Subtotal General Appropriations {Items (H-1) and (O)} 34-400 6,370,082.00 6,185,716.25 100,000.00 6,285,716.25 5,749,156.39 536,076.50

(M) Reserve for Uncollected Taxes 50-899 450,000.00 430,000.00 xxxxxxxxxxx 430,000.00 430,000.00 xxxxxxxxxxx

9. Total General Appropriations 34-499 6,820,082.00 6,615,716.25 100,000.00 6,715,716.25 6,179,156.39 536,076.50

Appropriated


for 2014

Sheet 29

Expended 2013

for 2013


for 2013 By Total for 2013Summary of Appropriations FCOA Emergency As Modified By Paid or


(H-1) Total General Appropriations for Municipal Purposes within "CAPS" 34-299 5,377,030.00 5,214,486.00 100,000.00 5,314,456.00 4,826,360.13 488,095.87

xxxxxx

(A) Operations - Excluded from "CAPS" xxxxxx xxxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx

Other Operations 34-300 55,141.00 63,618.00 - 63,618.00 51,046.25 12,571.75

Uniform Construction Code 22-999 - - - - - -

Shared Service Agreements 42-999 262,839.00 272,661.00 - 272,691.00 237,282.12 35,408.88

Additional Appropriations Offset by Revs. 34-303 - - - - - -

Public & Private Progs Offset by Revs. 40-999 - 39,489.25 - 39,489.25 39,489.25 -

Total Operations - Excluded from "CAPS" 34-305 317,980.00 375,768.25 - 375,798.25 327,817.62 47,980.63

(C) Capital Improvements 44-999 26,000.00 50,000.00 - 50,000.00 50,000.00 -

(D) Municipal Debt Service 45-999 507,376.00 503,558.00 - 503,558.00 503,556.64 xxxxxxxxxxx

(E) Deferred Charges - Excluded from "CAPS" 46-999 100,000.00 - xxxxxxxxxxx - - xxxxxxxxxxx

(F) Judgements 37-480 - - - - - -

(G) Cash Deficit 46-885 - - xxxxxxxxxxx - - xxxxxxxxxxx

(K) Local District School Purposes 29-410 - - - - - xxxxxxxxxxx

(N) Transferred to Board of Education 29-405 41,696.00 41,904.00 xxxxxxxxxxx 41,904.00 41,422.00 xxxxxxxxxxx

(M) Reserve for Uncollected Taxes 50-899 450,000.00 430,000.00 xxxxxxxxxxx 430,000.00 430,000.00 xxxxxxxxxxx

Total General Appropriations 34-499 6,820,082.00 6,615,716.25 100,000.00 6,715,716.25 6,179,156.39 536,076.50

for 2013


for 2014


10. DEDICATED REVENUES FROM Realized in WATER/SEWER UTILITY Cash in 2013

Operating Surplus Anticipated 08-501 292,500.00 292,500.00 292,500.00 Operating Surplus Anticipated with Prior Written Consent of Director of Local Government Services 08-502 - - -

Total Operating Surplus Anticipated 08-500 292,500.00 292,500.00 292,500.00

Rents 08-503 2,233,000.00 2,275,000.00 2,233,419.71

Miscellaneous 08-505 655,500.00 600,000.00 679,907.59

Use a separate set of sheets for each separate Utility.

Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services xxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx xxxxxxxxxxxxx

- - -

- - -

Deficit (General Budget) 08-549 - - -

Total Sewer Utility Revenues 08-599 3,181,000.00 3,167,500.00 3,205,827.30

Sheets 31 through 33 not applicable.


Anticipated

DEDICATED WATER/SEWER UTILITY BUDGET

2014 2013FCOA

for 2013 By Total for 201311. APPROPRIATIONS FOR WATER/SEWER UTILITY Emergency As Modified By Paid or

for 2014 for 2013 Appropriation All Transfers Charged Reserved

Operating: xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx

Salaries and Wages 55-501 807,840.00 850,179.00 - 850,179.00 810,513.93 39,665.07

Other Expenses 55-502 1,364,401.00 1,315,633.00 - 1,315,633.00 1,178,269.54 137,363.46

Capital Improvements: xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx

Down Payments on Improvements 55-510 - - - - - -

Capital Improvement Fund 55-511 - - xxxxxxxxxxxx - - -

Capital Outlay 55-512 - - - - - -

55-512 - - - - - -

Debt Service: xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx

Payment on Bond Principal 55-520 505,000.00 480,000.00 - 480,000.00 480,000.00 xxxxxxxxxxxx

Payment of Bond Anticipation Notes and Capital Notes 55-521 9,000.00 7,500.00 - 7,500.00 7,500.00 xxxxxxxxxxxx

Interest on Bonds 55-522 125,925.00 142,238.00 - 142,238.00 142,237.50 xxxxxxxxxxxx

Interest on Notes 55-523 6,496.00 3,502.00 - 3,502.00 3,502.00 xxxxxxxxxxxx

Wastewater and Water Supply Loans 55-524 228,925.00 233,948.00 - 233,948.00 233,945.17 xxxxxxxxxxxx

Sheet 35

DEDICATED WATER/SEWER UTILITY BUDGET - (Continued)


Capital Outlay - Morrison Ave. Improvements


FCOA

for 2013 By Total for 201311. APPROPRIATIONS FOR WATER/SEWER UTILITY Emergency As Modified By Paid or

for 2014 for 2013 Appropriation All Transfers Charged Reserved

Deferred Charges and Statutory Expenditures: xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx

DEFERRED CHARGES: xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx

Emergency Authorizations 55-530 - - xxxxxxxxxxxx - - xxxxxxxxxxxx

55-535 xxxxxxxxxxxx xxxxxxxxxxxx

55-535 xxxxxxxxxxxx xxxxxxxxxxxx

xxxxxxxxxxxx xxxxxxxxxxxx



STATUTORY EXPENDITURES: xxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxxxContribution To: Public Employees' Retirement System 55-540 65,413.00 62,500.00 - 62,500.00 61,639.00 861.00

Social Security System (O.A.S.I.) 55-541 66,000.00 70,000.00 - 70,000.00 64,191.75 5,808.25 Unemployment Compensation Insurance (N.J.S.A. 43:21-3 et. seq.) 55-542 2,000.00 2,000.00 - 2,000.00 - 2,000.00

Judgements 55-531 - - - - - -

Deficits in Operations in Prior Years 55-532 - - xxxxxxxxxxxx - - xxxxxxxxxxx

Surplus (General Budget) 55-545 - - xxxxxxxxxxxx - - xxxxxxxxxxx

TOTAL WATER/SEWER UTILITY APPROPRIATIONS 55-599 3,181,000.00 3,167,500.00 - 3,167,500.00 2,981,798.89 185,697.78

Sheet 36



FCOA

DEDICATED WATER/SEWER UTILITY BUDGET - (Continued)

Realized in CashFCOA 2014 2013 in 2013

Assessment Cash 51-101

Deficit (General Budget) 51-885

Total Assessment Revenues 51-899

Expended 20132014 2013 Paid or Charged

Payment of Bond Principal 51-920

Payment of Bond Anticipation Notes 51-925

Total Assessment Appropriations 51-999

Realized in CashFCOA 2014 2013 in 2013


52-885

Total Water Utility Assessement Revenues 52-899




Total Water Utility Assessment Appropriations 52-999

Sheet 37 N/A

15. APPROPRIATIONS FOR ASSESSMENT DEBT

14. DEDICATED REVENUES FROM


Anticipated

Appropriated

DEDICATED ASSESSMENT BUDGET

DEDICATED WATER UTILITY ASSESSMENT BUDGET

Anticipated14. DEDICATED REVENUES FROM

15. APPROPRIATIONS FOR ASSESSMENT DEBTAppropriated

Realized in2013 2013 Cash in 2013


Deficit (__________________Utility Budget) 53-885

Total _________________ Utility Assessment Revenues 53-899




Total _______________ Utility Assessment Appropriations 53-999

DEDICATED ASSESSMENT BUDGET _______________________ UTILITY

Anticipated

15. APPROPRIATIONS FOR ASSESSMENT DEBT Appropriated

14. DEDICATED REVENUES FROM FCOA

Dedication by Rider - (N.J.S. 40A:4-39) "The dedicated revenues anticipated during the year 2014 from Animal Control, State or Federal Aid for Maintenance of Libraries, Bequest, Escheat;Federal Grant; Construction Code Fees Due Hackensack Meadowlands Development Commission; Outside Employment of Off-Duty Municipal Police Officers; Unemployment CompensationInsurance; Reimbursement of Sale of Gasoline to State Automobiles; State Training Fees - Uniform Construction Code Act; Older Americans Act-Program Contributions; Municipal Alliance on


Alcoholism and Drug Abuse-Program Income; Housing and Community Development Act of 1974; Recycling Program (PL 1981 c278 Amended by PL 1987, c102); Parking Offenses Adjudication Act (PL 1989, C.137); Borough Taxpayer-Subdivision and Site Plan; Developer's Escrow Fund (NJSA 40:55D-53.1); Disposal of Forfeited Property (PL 1986, C135); 3rd Party: Plumbing and Electrical Inspections Construction Code Fees NJSA 52:27D-126a and NJAC 5:23-4.17; Municipal Public Defender P.L. 1997 c.256; Acceptance of Bequests/Gifts NJS 40A:5-29; Accumulated Absences N.J.A.C. 5:30-15; Body Armor Donations N.J.S.A. 40A:5-29; Workers Compensation Insurance Fund (N.J.S.A. 40A:10-13); Developers Donations N.J.S.A. 40A:5-29; Uniform Fire Safety Act Penalty Monies (NJSA 52:27D-192 et seq); Tree Planting Program Donations N.J.S.A. 40A:5-29; Memorial Parade Donations N.J.S.A. 40A:5-29; Small Cities: Revolving Loan Fund; Regional Contributions Agreement; Snow Removal Trust Fund P.L. 2001, c.138; Animal Welfare Donations N.J.S.A. 40A:5-29; Police K9 Unit Donations N.J.S.A. 40A:5-29; Hightstown Skatepark Donations N.J.S.A. 40A:5-29; Borough Fair Donations N.J.S.A. 40A:5-29; Green Machine Street Sweeper Donations N.J.S.A. 40A:5-29; Pedal Boat Donations N.J.S.A. 40A:5-29; Hightstown Memorial Park-Peddie Lake Bridge Donations N.J.S.A. 40A:5-29; Recreation Donations N.J.S.A. 40A:5-29 are hereby anticipated as revenue and are hereby appropriated for the purposes to which said revenue is dedicated by statute or other legal requirement."

( Insert additional appropriate titles in space above when applicable, if resolution for rider has been approved by the Director )

YEAR 2013 YEAR 2012

1110100 2310100 892,540.27 547,520.54

1111000

Federal and State Grants Receivable 1110200 2310200 15,698,882.08 15,450,375.65

xxxxxx 2310300 317,091.22 234,999.22

1110300 2310400 2,086,550.82 2,404,711.99

1110400 2310500 18,995,064.39 18,637,607.40

1110500 2310600 6,715,232.89 6,725,289.05

1110600 2310700 8,371,387.00 8,204,935.07

1110700 2310800 2,763,082.59 2,804,131.87

1110800 2310900 - -

1110900 2311000 5,001.84 10,711.14

2311100 17,854,704.32 17,745,067.13

2110100 2311200 100,000.00 -

2110200 2311300 17,754,704.32 17,745,067.13

2110300 2311400 1,240,360.07 892,540.27

*Nearest even percentage may be used

School Tax Levy Unpaid 2220100 2311500 1,240,360.07

Less: School Tax Deferred 2220200*Balance Included in Above 2311600 720,000.00 "Cash Liabilities" 2220300 2311700 520,360.07

(Important: This appendix must be included in advertisement of budget.)

-

Current Surplus Anticipated in 2014-

Surplus Balance December 31, 2013

-

969,278.43

389,432.33 Total Adjusted Expenditures and Tax Requirements

Less: Expenditures to be Raised by Future Taxes

Deferred Charges Required to be in 2014 Budget

Property Acquired by Tax Title Lien Liquidation

*Cash Liabilities

LIABILITIES, RESERVES AND SURPLUS

Subsequent to 2014


1,240,360.07

Surplus Balance Remaining

Proposed Use of Current Fund Surplus in 2014 Budget

-

2,599,070.83

Surplus Balance - December 31st

Budget

Total Expenditures and Tax Requirements

Special District Taxes

County Taxes (Including Added Tax Amounts)

Municipal Appropriations

Other Expenditures and Deductions from Income

School Taxes (Including Local and Regional)

CURRENT REVENUE ON A CASH BASIS:594.20

2,109,044.30 Cash and Investments

Due from State of N.J. (c.20, P.L. 1971)

*(Percentage collected: 2013 98.13%, 2012 97.40%)

APPENDIX TO BUDGET STATEMENT

CHANGE IN CURRENT SURPLUSCURRENT FUND BALANCE SHEET - DECEMBER 31, 2013 COMPARATIVE STATEMENT OF CURRENT FUND OPERATIONS AND

-

Surplus Balance, January 1st

ASSETS

Current Taxes

Total Liabilities, Reserves and Surplus

Delinquent Taxes

Other Revenues and Additions to Income

Total Funds

EXPENDITURES AND TAX REQUIREMENTS:

Deferred Charges Required to be in Budgets

2,599,070.83

Other Receivables

118,008.26

-

Surplus

Reserves for Receivables

xxxxxxxxxxxx

Tax Title Liens Receivable

Receivables with Offsetting Reserves:

4,037.93

267,386.14 Taxes Receivable

100,000.00

CAPITAL BUDGET -

CAPITAL IMPROVEMENT PROGRAM -

x

Sheet 40

If no Capital Budget is included, check the reason why:

Total capital expenditures this year do not exceed $25,000, including appropriations for Capital Improvement Fund.

previous three years, and is not adopting CIP.

C-1

Capital Line Items and Down Payments on Improvements.

No Bond Ordinances are planned this year.

years, (Exceeding minimum time period)

Check if municipality is under 10,000, has not expended more than $25,000 annually for capital purposes in immediately


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

3 years. (Population under 10,000)

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

2014CAPITAL BUDGET AND CAPITAL IMPROVEMENT PROGRAM

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

A plan for all capital expenditures for the current fiscal year.

C-2


NARRATIVE FOR CAPITAL IMPROVEMENT PROGRAM

The Capital Improvement Program sets forth a three-year plan for the Borough of Hightstown. Thistentative plan represents in concept, equipment replacement and infrastructure improvements coveringthe years 2014-2016.

The projects and purchases listed represent tentative commitments by the Borough Council. Otherdesirable projects have not been included where the feasibility is in question or no direct commitment hasbeen made. The Council will commit to the listed purchases or projects as funds become available. Thecommitments listed are subject to change during any current year review by the Borough Council.

Local Unit

1 2 3 4 6AMOUNTS 5a 5b 5c 5d 5e TO BE

PROJECT TITLE FCOA PROJECT ESTIMATED RESERVED 2014 Capital Capital Grants in Aid Debt FUNDED INNUMBER TOTAL IN PRIOR Budget Improvement Surplus and Other Authorized FUTURE

COST YEARS Appropriations Fund Funds YEARS

BOROUGH GENERAL CAPITAL:

Various Capital Improvements including record management services and office equipment C-1 220,000 - - 10,500 - - 209,500 -

Public Works Vehicles and Equipment C-2 273,000 13,000 260,000

-

-

-

-

-

WATER SEWER SECTION:

Water-Sewer Improvements including vehicles and equipment WS-1 350,000 - - - - - 350,000 -

- -

TOTALS - ALL PROJECTS 33-199 843,000 - - 23,500 - - 819,500 -

C-3

Sheet 40B

CAPITAL BUDGET (Current Year Action)

PLANNED FUNDING SERVICES FOR CURRENT YEAR - 2014

2014

Borough of Hightstown - Mercer County


Local Unit

1 2 3 4PROJECT TITLE FCOA PROJECT ESTIMATED ESTIMATED

NUMBER TOTAL COMPLETION 5a 5b 5c 5d 5e 5fCOST TIME 2014 2015 2016 2017 2018 2019

BOROUGH GENERAL CAPITAL:Various Capital Improvements including record management services and office equipment C-1 220,000 2014 220,000 - - - - -

Public Works Vehicles and Equipment C-2 273,000 2014 273,000 - - - - -

Fire Department Equipment C-3 100,000 ongoing - 50,000 50,000

Police Department Equipment C-4 100,000 ongoing - 50,000 50,000

Road Improvements C-6 500,000 ongoing - 250,000 250,000

- - -

WATER SEWER SECTION:Water-Sewer Improvements including vehicles and equipment WS-1 950,000 ongoing 350,000 300,000 300,000 - - -

- - - -

TOTALS - ALL PROJECTS 33-299 2,143,000 843,000 650,000 650,000 - - -

C-4

THREE YEAR CAPITAL PROGRAM - 2014-2016Anticipated Project Schedule and Funding Requirements


FUNDING AMOUNTS PER BUDGET YEAR

Sheet 40C Borough of Hightstown, Mercer County, 2014 Budget

Local Unit

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

PROJECT TITLE FCOA Total Cost Current Year Future Years Improvement Surplus and General Self Assessment School2014 Fund Other Funds Liquidating

BOROUGH GENERAL CAPITAL:Various Capital Improvements including record management 220,000 - - 10,500 - - 209,500 - - -

Public Works Vehicles and Equipment 273,000 - - 13,000 - - 260,000 - - - Fire Department Equipment 100,000 - - 4,800 - 95,200 - - - Police Department Equipment 100,000 4,800 95,200

Road Improvements 500,000 - 400,000 100,000

- - -

- - -

- - -

- - -

WATER SEWER SECTION:

Water-Sewer Improvements including vehicles and equipment 950,000 - - - - - - 950,000 - -

- - - - - - - - - -

TOTALS - ALL PROJECTS 33-399 2,143,000 - - 33,100 - 400,000 759,900 950,000 - -

C-5



BONDS AND NOTES

Sheet 40D

THREE YEAR CAPITAL PROGRAM - 2014-2016SUMMARY OF ANTICIPATED FUNDING SOURCES AND AMOUNTS

BUDGET APPROPRIATIONS

FCOA FCOA

Amount To Be Raised Development of Lands for By Taxation 54-190 Recreation and Conservation: xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx

Salaries and Wages 54-385-1

Interest Income 54-113 Other Expenses 54-385-2Maintenance of Lands forRecreation and Conservation: xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx

Reserve Funds: Salaries and Wages 54-375-1

Other Expenses 54-375-2

Public and Private Revenues: Historic Preservation: xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx

Salaries and Wages 54-176-1Total Trust Fund Revenues: 54-299 Other Expenses 54-176-2

Acquisition of Lands for(Date) Recreation and Conservation 54-915-2

$ Acquisition of Farmland 54-916-2

Down Payments on Improvements 54-902-2

$ Debt Service: xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxx

$ Payment of Bond Principal 54-920-2 xxxxxxxxxxx

Payment of Bond Anticipation(Acres) Notes and Capital Notes 54-925-2 xxxxxxxxxxx

Interest on Bonds 54-390-2 xxxxxxxxxxx(Acres)

Interest on Notes 54-935-2 xxxxxxxxxxx

Reserve for Future Use 54-950-2(Acres) Total Trust Fund Appropriations: 54-499

Sheet 43 N/A Borough of Hightstown, Mercer County - 2014 Budget

For 2013DEDICATED REVENUES FROM TRUST FUND

Anticipated

2014 2013

Summary of Program

Rate Assessed:

Total Tax Collected to date:

MUNICIPALITY BOROUGH OF HIGHTSTOWN OPEN SPACE, RECREATION, FARMLAND AND HISTORIC PRESERVATION TRUST FUND

Paid or Charged Reserved

APPROPRIATIONSRealized in Cash in 2013


For 2014

Farmland Preserved in 2013:

Total Expended to date:

Total Acreage Preserved to date:

Recreation Land Preserved in 2013:

2014 MUNICIPAL DATA SHEET - Hightstown...Sheet 3 Borough of Hightstown, Mercer County, 2014Budget 4....

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