state of new jersey local government services7f1088a0-cec9...user friendly budget section -...
TRANSCRIPT
Year: 2019 Municipal User Friendly Budget
MUNICIPALITY: 2
Municode: 2006 Filename: 2006_fba_2019.xlsm
Website:
Phone Number: 908-789-0710
Mailing Address:
Municipality: Garwood State: NJ Zip: 07027
Mayor
First Name Middle Name Last Name Term Expires Business Email
Sara Todisco 12/31/2022
Chief Administrative Officer
Christina Ariemma
Chief Financial Officer
Sandra Bruns
Municipal Clerk
Christina Ariemma
Registered Municipal Accountant
Warren Korecky
Governing Body Members
First Name Middle Name Last Name Term Expires Business Email
Sean Benoit 12/31/2021
Jennifer Blumenstock 12/31/2019
Russell Graham 11/5/2019
Michael Ince 12/31/2021
Marc Lazarow 12/31/2019
Richard McCormack 12/31/2020
Local Government ServicesState of New Jersey
549
www.garwood.org
403 South Avenue
Email the UFB if not using Outlook
Calendar Year Calendar Year % of Avg Residential Taxes Actual/Estimated Tax Levy
Tax Rate Tax Levy Total Levy Taxpayer Impact
Municipal Purpose Tax 3.257 $5,998,318.68 32.89% $3,334.97 Municipal Purpose Tax ACTUAL $6,060,232.63
Municipal Library 0.133 $243,675.78 1.34% $136.18 Municipal Library ACTUAL $243,872.49
Municipal Open Space 0.00% $0.00 Municipal Open Space
Fire Districts (avg. rate/total levies) 0.00% $0.00 Fire Districts (total levies)
Other Special Districts (total levies) 0.00% $0.00 Other Special Districts (total levies)
Local School District 4.420 $8,139,501.00 44.63% $4,525.81 Local School District ESTIMATED $8,200,000.00
Regional School District 0.00% $0.00 Regional School District
County Purposes 2.036 $3,748,773.65 20.55% $2,084.74 County Purposes ESTIMATED $3,800,000.00
County Library 0.00% $0.00 County Library
County Board of Health 0.00% $0.00 County Board of Health
County Open Space 0.059 $109,399.31 0.60% $60.41 County Open Space ESTIMATED $100,000.00
Other County Levies (total) 0.00% $0.00 Other County Levies (total)
Total (Calendar Year 2018 Budget) 9.905 $18,239,668.42 100.00% $10,142.13 Total ESTIMATED amount to be raised by taxes $18,404,105.12
Total Taxable Valuation as of October 1, 2018 $184,139,421.00 Revenue Anticipated, Excluding Tax Levy 2,043,481.21
(To be used to calculate the current year tax rate) Budget Appropriations, before Reserve for Uncollected Taxes 7,947,586.33
Current Year Average Residential Assessment $102,394.00 Total Non-Municipal Tax Levy $12,100,000.00
Amount to be Raised by Taxes - Before RUT $18,004,105.12
Prior Year to Current Year Comparison Reserve for Uncollected Taxes (RUT) $401,236.45
Total Amount to be Raised by Taxes $18,405,341.57
Comparison - Municipal Purposes Tax Rate
Prior Year Current Year % Change (+/-) % of Tax Collections used to Calculate RUT 97.82%
3.257 3.291 1.04%
If % used exceeds the actual collection % then
Comparison - Municipal Purposes Tax Levy reference the statutory exception used
Prior Year Current Year % Change (+/-) $ Change (+/-)
$5,998,318.68 $6,060,232.63 1.03% $61,913.95 Tax Collections - ACTUAL as of Prior Year
Total Tax Revenue, Collections CY 2018 18,094,587.95
Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Only) Total Tax Levy, CY 2018 18,276,570.39
Prior Year Current Year % Change (+/-) $ Change (+/-) % of Taxes Collected, CY 2018 99.00%
$3,334.97 $3,369.79 1.04% $34.81
Delinquent Taxes - December 31, 2018 $158,547.70
Sheet UFB-1
USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN
Current Year 2019 Budget2018 Calendar Year Property Tax Levies - ALL entities levying property taxes
USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS)
General Open Space
FCOA Budget Budget Utility Utility Utility Utility Utility Utility
08 Surplus -17.27% ($130,500.00) $755,500.00 $625,000.00 $625,000.00
08 Local Revenue -12.94% ($38,649.00) $298,649.00 $260,000.00 $260,000.00
09 State Aid (without offsetting appropriation) 0.00% $0.00 $490,186.00 $490,186.00 $490,186.00
08 Uniform Construction Code Fees #DIV/0! $0.00 $0.00 $0.00 $0.00
Special Revenue Items w/ Prior Written Consent
11 Shared Services Agreements #DIV/0! $0.00 $0.00
08 Additional Revenue Offset by Appropriations #DIV/0! $0.00 $0.00
10 Public and Private Revenue -34.38% ($21,375.00) $62,175.00 $40,800.00 $40,800.00
08 Other Special Items 132.35% $271,987.00 $205,508.00 $477,495.00 $477,495.00
15 Receipts from Delinquent Taxes -27.28% ($56,264.00) $206,264.00 $150,000.00 $150,000.00
Amount to be raised by taxation
07 Local Tax for Municipal Purposes 1.03% $61,915.00 $5,998,318.00 $6,060,233.00 $6,060,233.00
07 Minimum Library Tax 0.08% $196.00 $243,676.00 $243,872.00 $243,872.00
54 Open Space Levy Tax #DIV/0! $0.00 $0.00
07 Addition to Local District School Tax #DIV/0! $0.00 $0.00
08 Deficit General Budget #DIV/0! $0.00 $0.00
Total 1.06% $87,310.00 $8,260,276.00 $8,347,586.00 $8,347,586.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sheet UFB-2
% Difference
Current vs.
Prior Year
$ Difference
Current vs. Prior
Year
Total Realized
Revenue (Prior
Year)
Total Anticipated
Revenue (Current
Year)
General Public&Private Open Space
FCOA Full-Time Part-Time Budget Offsets Budget Utility Utility Utility Utility Utility Utility
20 General Government 5.00 13.00 -2.10% ($15,927.27) $758,436.27 $742,509.00 $704,757.00 $37,752.00
21 Land-Use Administration 2.00 -22.20% ($9,700.00) $43,700.00 $34,000.00 $34,000.00
22 Uniform Construction Code #DIV/0! $0.00 $0.00
23 Insurance -5.87% ($71,777.00) $1,223,525.00 $1,151,748.00 $1,151,748.00
25 Public Safety 20.00 17.00 3.22% $70,996.06 $2,201,649.92 $2,272,645.98 $2,268,890.00 $3,755.98
26 Public Works 8.00 -2.42% ($18,638.40) $769,185.75 $750,547.35 $747,705.00 $2,842.35
27 Health and Human Services 1.98% $1,282.00 $64,626.00 $65,908.00 $65,908.00
28 Parks and Recreation 25.00 -25.88% ($21,870.00) $84,520.00 $62,650.00 $62,650.00
29 Education (including Library) -1.44% ($3,554.00) $247,426.00 $243,872.00 $243,872.00
30 Unclassified -44.85% ($30,500.00) $68,000.00 $37,500.00 $37,500.00
31 Utilities and Bulk Purchases 6.88% $62,555.00 $909,018.00 $971,573.00 $971,573.00
32 Landfill / Solid Waste Disposal 20.42% $38,975.00 $190,859.00 $229,834.00 $229,834.00
35 Contingency 0.00% $0.00 $500.00 $500.00 $500.00
36 Statutory Expenditures 6.04% $46,587.00 $771,885.00 $818,472.00 $818,472.00
37 Judgements #DIV/0! $0.00 $0.00
42 Shared Services #DIV/0! $0.00 $0.00
43 Court and Public Defender 1.00 3.00 -6.35% ($6,100.00) $96,000.00 $89,900.00 $89,900.00
44 Capital 100.00% $15,000.00 $15,000.00 $30,000.00 $30,000.00
45 Debt 16.19% $57,535.00 $355,392.00 $412,927.00 $412,927.00
46 Deferred Charges 45.71% $10,352.00 $22,648.00 $33,000.00 $33,000.00
48 Debt - Type 1 School District #DIV/0! $0.00 $0.00
50 Reserve for Uncollected Taxes 0.00% $0.00 $400,000.00 $400,000.00 $400,000.00
55 Surplus General Budget #DIV/0! $0.00 $0.00
Total 34.00 60.00 1.52% $125,215.39 $8,222,370.94 $8,347,586.33 $8,303,236.00 $44,350.33 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
Sheet UFB-3
USER FRIENDLY BUDGET SECTION - APPROPRIATIONS SUMMARY (ALL OPERATING FUNDS)
% Difference
Current v.
Prior Year
$ Difference
Current v. Prior
Year
Total Modified
Appropriation
for Service Type
(Prior Year)
Total
Appropriation for
Service Type
(Current Year)
Budgeted Positions
USER FRIENDLY BUDGET SECTION
STRUCTURAL BUDGET IMBALANCES
Rev
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isk
Non
-rec
urr
ing ap
pro
pri
ati
on
red
uct
ion
sF
utu
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ear
Ap
pro
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on
In
crea
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Str
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ura
l Im
bala
nce
Off
sets
Line Item. Put "X" in cell to the left that
corresponds to the type of imbalance.
Amount Comment/Explanation
x Sewer Flow Rights $130,000.00 One Year Contract
Sheet UFB-4
# of Parcels Assessed Value % of Total # of Parcels Assessed Value % of Total
1 Vacant Land 55 $3,224,700.00 1.75% 15A Public Schools 3 $2,318,900.00 19.63%
2 Residential 1,309 $134,034,600.00 72.79% 15B Other Schools 0 $0.00 0.00%
3A/3B Farm 0 0.00% 15C Public Property 41 $4,942,300.00 41.84%
4A Commercial 116 $41,740,700.00 22.67% 15D Church and Charities 6 $2,280,800.00 19.31%
4B Industrial 11 $2,930,200.00 1.59% 15E Cemeteries & Graveyards 0 $0.00 0.00%
4C Apartments 8 $2,092,000.00 1.14% 15F Other Exempt 10 $2,270,500.00 19.22%
5A/5B Railroad 6 $0.00 0.00%
6A/6B Business Personal Property 1 $117,221.00 0.06%
Total 1,506 $184,139,421.00 100.00% Total 60 $11,812,500.00 100.00%
Average Ratio (%), Assessed to True Value 25.16%
Equalized Valuation, Taxable Properties $731,873,692.37 Percentage of Exempt vs.
Non-Exempt Properties 6.41%
Total # of property tax appeals filed in 2018 County Tax Board 16.00
State Tax Court 4.00
Number of 2018 County Tax Board decisions appealed to Tax Court 3.00
Number of pending property tax appeals in State Tax Court 7.00
Amount paid out by municipality for tax appeals in 2018 $0.00
# of PILOT
Parcels Billing/Revenue Assessed Value
G Commercial/Industrial Exemption
I Dwelling Exemption
J Dwelling Abatement
K New Dwelling/Conversion Exemption
L New Dwelling/Conversion Abatement
N Multiple Dwelling Exemption 1 $43,875.00 $1,445,500.00
O Multiple Dwelling Abatement
Total 5 Yr Exemptions/Abatements 1 43,875.00 1,445,500.00
ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DATAProperty Tax Assessments - Taxable Properties (October 1, 2018 Value) Property Tax Assessments - Exempt Properties (October 1, 2018 Value)
Sheet UFB-5
$143,177.00
143,177.00
Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements
2018 Total Tax Rate
Taxes if Billed in Full
Type of Project Taxes if Billed Type of Project Taxes if Billed Type of Project Taxes if Billed Type of Project Taxes if Billed
Project (use drop-down In Full Project (use drop-down In Full Project (use drop-down In Full Project (use drop-down In Full
Name for data entry) PILOT Billing Assessed Value 2018 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2018 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2018 Total Tax Rate Name for data entry) PILOT Billing Assessed Value 2018 Total Tax Rate
Village at Garwood Urban Renewal Aff. Housing $43,875.00 $1,445,500.00 $143,177.00
Total Long Term Exemptions - Column Total 43,875.00 1,445,500.00 143,177.00 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
Mark "X" if Grand Total Total Long Term Exemptions - GRAND TOTAL $43,875.00 $1,445,500.00 $143,177.00
Sheet UFB-6C
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
Sheet UFB-6
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
# 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 7.00 7.00 $7.00
Supervisory Staff (Department Heads & Managers) 3.00 3.00 419,585.00 $311,645.00 $8,000.00 $36,650.00 $39,450.00 $23,840.00
Police Officers (Including Superior Officers) 16.00 2,395,455.00 $1,578,000.00 $112,000.00 $450,955.00 $230,000.00 $24,500.00
Fire Fighters (Including Superior Officers) 1.00 1,075.00 $1,000.00 $75.00
All Other Union Employees not listed above 8.00 721,000.00 $468,000.00 $42,000.00 $55,000.00 $117,000.00 $39,000.00
All Other Non-Union Employees not listed above 8.00 44.00 777,050.00 $539,800.00 $11,305.00 $61,100.00 $123,550.00 $41,295.00
Totals 35.00 55.00 4,314,172.00 $2,898,452.00 $173,305.00 $603,705.00 $510,000.00 $128,710.00
Is the Local Government required to comply with NJSA 11A (Civil Service)? - YES or NO 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.
USER FRIENDLY BUDGET SECTION
BUDGETED PERSONNEL COSTS
Sheet UFB-7
Current Year # of
Covered Members
(Medical & Rx)
Current Year
Annual Cost
Estimate per
Employee
Total Current
Year Cost
Prior Year # of
Covered Members
(Medical & Rx)
Prior Year Annual
Cost per Employee
(Average)
Total Prior Year
Cost
Active Employees - Health Benefits - Annual Cost
Single Coverage 11.00 $12,000.00 $132,000.00 13.00 $12,000.00 $156,000.00
Parent & Child 3.00 $20,000.00 $60,000.00 1.00 $20,000.00 $20,000.00
Employee & Spouse (or Partner) 2.00 $22,000.00 $44,000.00 3.00 $22,000.00 $66,000.00
Family 14.00 $31,000.00 $434,000.00 12.00 $31,000.00 $372,000.00
Employee Cost Sharing Contribution (enter as negative - ) ($161,000.00) ($160,000.00)
Subtotal 30.00 $509,000.00 29.00 $454,000.00
Elected Officials - Health Benefits - Annual Cost
Single Coverage 0 $0.00 0 $0.00
Parent & Child 0 $0.00 0 $0.00
Employee & Spouse (or Partner) 0 $0.00 0 $0.00
Family 0 $0.00 0 $0.00
Employee Cost Sharing Contribution (enter as negative - )
Subtotal 0.00 $0.00 0.00 $0.00
Retirees - Health Benefits - Annual Cost
Single Coverage 5 $4,000.00 $20,000.00 5 $8,000.00 $40,000.00
Parent & Child 0 $0.00 0 $0.00
Employee & Spouse (or Partner) 12 $15,000.00 $180,000.00 10 $26,000.00 $260,000.00
Family 4 $23,000.00 $92,000.00 4 $37,500.00 $150,000.00
Employee Cost Sharing Contribution (enter as negative - ) $0.00 $0.00
Subtotal 21.00 $292,000.00 19.00 $450,000.00
GRAND TOTAL 51.00 $801,000.00 48.00 $904,000.00
Is medical coverage provided by the SHBP (Yes or No)? YES
Is prescription drug coverage provided by the SHBP (Yes or No)? YES
USER FRIENDLY BUDGET SECTION - HEALTH BENEFITS
Sheet UFB-8
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.
Legal basis for benefit
(check applicable items)
Organization/Individuals Eligible for Benefit
Gross Days of
Accumulated
Absence
Dollar Value of Compensated
Absences
Approved
Labor
Agreement
Local
Ordinance
Individual
Employment
Agreement
Court Administrator 1.00 $136.00 x
Chief of Police 53.00 $25,353.00 x
Chief Financial Officer/Tax Collector 16.00 $6,231.00 x
Borough Administrator/Clerk 4.00 $1,587.00 x
Superior Police Officers 119.00 $74,635.00 x
Police Officers 98.00 $52,014.00 x
DPW Laborers 44.00 $11,610.00 x
Non Union Employees 20.00 $3,870.00 x
Totals 355.00 $175,436.00
Total Funds Reserved as of end of 2018 $11,137.00
Total Funds Appropriated in 2019 $10,000.00
UFB-9 Accumulated Absence Liability
USER FRIENDLY BUDGET SECTION
ACCUMULATED ABSENCE LIABILITY
Gross Net Current Year 2020 2021 All Additional Future
Debt Deductions Debt Budget Budget Budget Years' Budgets
Local School Debt $5,885,000.00 $5,885,000.00 $0.00 Utility Fund - Principal
Regional School Debt $0.00 Utility Fund - Interest
Bond Anticipation Notes - Principal $24,150.00
Utility Fund Debt Bond Anticipation Notes - Interest $52,225.00
0 $0.00 Bonds - Principal $260,000.00 $260,000.00 $260,000.00 $1,336,000.00
0 $0.00 Bonds - Interest $41,050.00 $35,850.00 $30,650.00 $73,025.00
0 $0.00 Loans & Other Debt - Principal $26,209.00 $26,736.00 $27,273.00 $390,926.00
0 $0.00 Loans & Other Debt - Interest $9,292.00 $8,766.00 $8,228.00 $52,841.00
0 $0.00
0 $0.00 Total $412,926.00 $331,352.00 $326,151.00 $1,852,792.00
Municipal Purposes
Debt Authorized $85,825.00 $85,825.00 Total Principal $310,359.00 $286,736.00 $287,273.00 $1,726,926.00
Notes Outstanding $1,600,735.00 $23,712.00 $1,577,023.00 Total Interest $102,567.00 $44,616.00 $38,878.00 $125,866.00
Bonds Outstanding $2,116,000.00 $2,116,000.00 % of Total Current Year Budget 4.95%
Loans and Other Debt $471,144.00 $471,144.00
Description
Total (Current Year) $10,158,704.00 $5,908,712.00 $4,249,992.00 Total Guarantees - Governmental
Total Guarantees - Other
Total Capital/Equipment Leases
Population (2010 census) 4,226 Total Other
Per Capita Gross Debt $2,403.86 Bond Rating Moody's Standard & Poors Fitch
Per Capita Net Debt $1,005.68 Rating AA Stable
Year of Last Rating 2015
3 Yr. Average Property Valuation $709,453,828.67
Mark "X" if Municipality has no bond rating
Net Debt as % of 3 Year Avg Property Valuation 0.60%
Sheet UFB-10
USER FRIENDLY BUDGET SECTION - OUTSTANDING DEBT; PER CAPITA AND BUDGET IMPACT
Debt Not Listed Above
Providing or
Receiving
Services?
Providing Services To/Receiving
Services FromType of Shared Service Provided Notes (Enter more specifics if needed) Begin Date End Date
Amount to be
Received/Paid
Receiving Garwood Board of Education Janitorial Services new contract is currently being negotiated 4/1/2016 4/1/2019 TBD
Receiving Township of Cranford Construction Department 1/1/2016 12/31/2019 $0.00
Receiving Borough of Fanwood Superintendent of Public Works annual cost is provided in last column 8/1/2018 7/31/2021 $42,805.00
Receiving Township of Westfield Board of Health annual cost is provided in last column 1/1/2019 12/31/2023 $52,613.00
USER FRIENDLY BUDGET SECTION - SHARED SERVICES PROVIDED AND RECEIVED
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
(Press ALT-Enter to go to a new line in each cell)
USER FRIENDLY BUDGET SECTION - Notes