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Executive Summary
This document is an audit report for the Borough of Clementon, Camden County, for the year ended December 31, 2015. The audit encompasses the Current Fund, Trust Fund, General Capital Fund, Water Utility Fund, and Sewer Utility Fund, presenting statements of assets, liabilities, reserves, fund balances, operations, revenues, and expenditures on a regulatory basis. It includes supplementary exhibits providing detailed breakdowns of cash, taxes, receivables, payables, and other financial elements within each fund.
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--- Document: 2015 Audit Report Document --- 7 7 7 コ コ コ BOROUGH OF CLEMENTON COUNTY OF CAMDEN REPORT OF AUDIT FOR THE YEAR ENDED DECEMBER 31, 2015 7 7 コ コ コ L F 12 F Γ L L L L L L L L 11600 Exhibit No. PART 1 BOROUGH OF CLEMENTON TABLE OF CONTENTS Page No. Independent Auditor's Report 2 Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 5 CURRENT FUND A コ Statements of Assets, Liabilities, Reserves and Fund Balances - Regulatory Basis 7 A-1 Statements of Operations and Changes in Fund Balance - Regulatory Basis 9 A-2 Statement of Revenues - Regulatory Basis 11 コ A-3 Statement of Expenditures - Regulatory Basis 15 コ TRUST FUND B Statements of Assets, Liabilities, Reserves and Fund Balances - Regulatory Basis 21 B-1 B-2 Trust Municipal Open Space Fund - Statement of Revenues - Regulatory Basis Trust Municipal Open Space Fund - Statement of Expenditures - Regulatory Basis 24 25 GENERAL CAPITAL FUND C Statements of Assets, Liabilities, Reserves and Fund Balances - Regulatory Basis 26 コ WATER UTILITY FUND コ D Statements of Assets, Liabilities, Reserves and Fund Balances - コ Regulatory Basis 27 D-1 Water Utility Operating Fund - Statements of Operations and Changes in Fund Balance - Regulatory Basis 29 D-2 D-3 コ Water Utility Operating Fund - Statement of Revenues - Regulatory Basis Water Utility Operating Fund - Statement of Expenditures - Regulatory Basis 30 31 SEWER UTILITY FUND E Statements of Assets, Liabilities, Reserves and Fund Balances - Regulatory Basis 32 E-1 Sewer Utility Operating Fund - Statements of Operations and Changes in Fund Balance - Regulatory Basis 34 E-2 E-3 Sewer Utility Operating Fund - Statement of Revenues - Regulatory Basis Sewer Utility Operating Fund - Statement of Expenditures - Regulatory Basis 35 36 GENERAL FIXED ASSETS ACCOUNT GROUP F Statement of General Fixed Assets Account Group Notes to Financial Statements 37 38 i 11600 Exhibit No. BOROUGH OF CLEMENTON TABLE OF CONTENTS (CONT'D) SUPPLEMENTAL EXHIBITS Page No. CURRENT FUND SA-1 Statement of Current Cash per N.J.S.A. 40A:5-5 - Collector and Treasurer 69 SA-2 Statement of Change Funds 71 17 SA-3 Statement of Petty Cash Funds 71 SA-4 SA-5 SA-6 Statement of Property Acquired for Taxes (at Assessed Valuation) Statement of Taxes Receivable and Analysis of Property Tax Levy Statement of Tax Title Liens Receivable 71 72 73 SA-7 Statement of Revenue Accounts Receivable 74 SA-8 Statement of Appropriation Reserves 75 SA-9 Statement of Due to State of New Jersey Veterans' and Senior Citizens' Deductions 78 SA-10 Statement of Accounts Payable 78 SA-11 Statement of Prepaid Taxes 79 1. SA-12 Statement of Tax Overpayments 79 SA-13 Statement of Due to State of New Jersey-State Training Fees 80 SA-14 Statement of Due to State of New Jersey-Marriage and Civil Union Licenses and Burial Permits 80 SA-15 Statement of County Taxes Payable 81 SA-16 Statement of Municipal Open Space Taxes Payable 81 SA-17 Statement of Due County for Added and Omitted Taxes 82 SA-18 Statement of Local District School Taxes 82 SA-19 Statement of Deferred Charges 83 SA-20 Statement of Special Emergency Notes Payable 84 SA-21 Statement of Reserve for Revaluation 85 SA-22 Federal and State Grant Fund - Statement of Contracts Payable 85 SA-23 Federal and State Grant Fund - Statement of Federal and State Grants Receivable 86 SA-24 Federal and State Grant Fund - Statement of Reserve for Federal and State Grants - Unappropriated 87 SA-25 Federal and State Grant Fund - Statement of Reserve for Federal and State Grants - Appropriated 88 SA-26 Federal and State Grant Fund - Reserve for Encumbrances 89 SA-27 Federal and State Grant Fund - Statement of Due to/from Current Fund 89 TRUST FUND SB-1 SB-2 Statement of Trust Cash per N.J.S.A. 40A:5-5 - Treasurer and Collector Trust Animal Control Fund - Statement of Reserve for Animal Control Expenditures 91 93 SB-3 SB-4 SB-5 SB-6 Trust Animal Control Fund - Statement of Due to State of New Jersey Municipal Open Space Fund - Statement of Due to Current Fund Trust Other Fund - Statement of Due to/from Current Fund Trust Other Fund - Statement of Community Development Block Grant Receivable 94 94 95 96 SB-7 Trust Other Fund - Statement of Reserve for Open Space, Recreation Farmland and Historic Preservation 97 ii L 11600 7 Exhibit No. BOROUGH OF CLEMENTON TABLE OF CONTENTS (CONT'D) TRUST FUND (CONT'D) Page No. SB-8 Trust Other Fund - Statement of Reserve for Community Development Block Grant Program SB-9 SB-10 Trust Other Fund - Statement of Reserve for Payroll Deductions Payable Trust Other Fund- - Statement of Reserve for Uniform Fire Safety Act Penalties 98 99 100 SB-11 Trust Other Fund - Statement of Reserve for Parking Offenses Adjudication Act 101 SB-12 Trust Other Fund - Statement of Reserve for Police Outside Employment 101 SB-13 Trust Other Fund - Statement of Reserve for DARE Program 102 SB-14 SB-15 Trust Other Fund - Statement of Reserve for Municipal Forfeiture Fund Trust Other Fund - Statement of Reserve for New Jersey State 102 コ SB-16 Unemployment Compensation Insurance Trust Other Fund - Statement of Reserve for Community Events 103 103 SB-17 SB-18 SB-19 Trust Other Fund - Statement of Reserve for Developer's Escrow Deposits Trust Other Fund - Statement of Reserve for Public Defender Fees Trust Other Fund - Statement of Reserve for Redemption of Tax Sale Certificates 104 104 105 SB-20 Trust Other Fund - Statement of Premiums Received at Tax Sales 105 SB-21 Trust Other Fund - Statement of Reserve for Encumbrances 106 SB-22 SB-23 Trust Other Fund - Statement of Reserve for Federal Drug Enforcement Fund Trust Other Fund - Statement of Reserve for Brick Fund 106 107 SB-24 SB-25 SB-26 Trust Other Fund - Statement of Other Accounts Receivable Trust Other Fund - Statement of Reserve for Recreation Animal Control Fund - Statement of Due to Current Fund 107 108 108 GENERAL CAPITAL FUND SC-1 Statement of General Capital Cash per N.J.S.40A:5-5 - Treasurer 110 SC-2 Analysis of General Capital Cash 111 SC-3 Statement of Deferred Charges to Future Taxation - Unfunded 113 SC-4 Statement of Deferred Charges to Future Taxation - Funded 114 SC-5 Statement of Due to Current Fund 114 SC-6 SC-7 Statement of Improvement Authorizations Statement of Reserve for Encumbrances 115 116 SC-8 Statement of Due from Trust Other Fund 116 SC-9 Statement of Capital Improvement Fund 117 SC-10 Statement of Contracts Payable 117 SC-11 Statement of Reserve for Payment of Bonds and Loans 118 SC-12 Statement of Bond Anticipation Notes 119 SC-13 Statement of New Jersey Environmental Trust Loans Payable 120 SC-14 Statement of General Serial Bonds 121 SC-15 Statement of Bonds and Notes Authorized But Not Issued 122 WATER UTILITY FUND SD-1 Statement of Water Utility Cash and Investments per N.J.S.A. 40A: 5-5-Treasurer 124 SD-2 Water Utility Operating Fund - Statement of Water Utility Cash per N.J.S.A. 40A: 5-5-Water Collector 125 SD-3 SD-4 Water Utility Capital Fund - Analysis of Water Utility Capital Cash Water Utility Operating Fund - Schedule of Change Funds 126 127 iii == == 11600 Exhibit No. BOROUGH OF CLEMENTON TABLE OF CONTENTS (CONT'D) WATER UTILITY FUND (CONT'D) Page No. SD-5 Water Utility Capital Fund - Statement of Due from Water Utility Operating Fund 127 SD-6 Water Utility Operating Fund - Statement of Consumer Accounts Receivable 128 SD-7 Water Utility Operating Fund - Statement of Water Utility Liens Receivable 128 SD-8 Water Utility Capital Fund - Schedule of Fixed Capital 129 SD-9 Water Utility Capital Fund - Statement of Fixed Capital Authorized and Uncompleted 131 SD-10 SD-11 SD-12 SD-13 Water Utility Operating Fund - Statement of Appropriation Reserves Water Utility Operating Fund - Statement of Water Rental Overpayments Water Utility Operating Fund - Statement of Water Rental Prepayments Water Utility Capital Fund - Statement of Improvement Authorizations 132 133 133 1 134 SD-14 SD-15 Water Utility Operating Fund - Statement of Due from Current Fund Water Utility Capital Fund - Statement of Contracts Payable 135 135 SD-16 Water Utility Operating Fund - Statement of Interest on Bonds and Notes and Analysis of Balance T 136 SD-17 Water Utility Capital Fund - Statement of Reserve for Amortization 137 SD-18 Water Utility Capital Fund - Statement of Capital Improvement Fund 137 SD-19 SD-20 Water Utility Capital Fund - Schedule of Deferred Reserve for Amortization Water Utility Capital Fund - Statement of Bond Anticipation Notes 138 139 SD-21 SD-22 Water Utility Capital Fund - Statement of Water Utility Serial Bonds Water Utility Capital Fund - Statement of Bonds and Notes Authorized But Not Issued 140 141 SEWER UTILITY FUND SE-1 Statement of Sewer Utility Cash and Investments per N.J.S.A. 40A:5-5 - Treasurer 143 SE-2 Sewer Utility Operating Fund - Statement of Sewer Utility Cash per N.J.S.A. 40A:5-5 - Sewer Collector 144 SE-3 SE-4 Sewer Utility Capital Fund - Analysis of Sewer Utility Capital Cash Sewer Utility Operating Fund - Schedule of Change Funds 145 146 SE-5 SE-6 Sewer Utility Operating Fund - Statement of Due to Current Fund Sewer Utility Operating Fund - Statement of Consumer Accounts Receivable 146 147 SE-7 SE-8 SE-9 SE-10 SE-11 Sewer Utility Operating Fund - Statement of Sewer Utility Liens Receivable Sewer Utility Capital Fund - Statement of Reserve for Encumbrances Sewer Utility Capital Fund - Statement of Due to Sewer Operating Fund Sewer Utility Operating Fund - Statement of Appropriation Reserves Sewer Utility Capital Fund - Schedule of Fixed Capital 148 148 149 149 150 SE-12 Sewer Utility Capital Fund - Schedule of Fixed Capital Authorized and Uncompleted 151 SE-13 SE-14 SE-15 SE-16 Sewer Utility Operating Fund - Statement of Sewer Rental Overpayments Sewer Utility Operating Fund - Statement of Sewer Rental Prepayments Sewer Utility Capital Fund - Statement of Improvement Authorizations Sewer Utility Operating Fund - Statement of Interest on Bonds and Notes and Analysis of Balance 152 152 153 L 154 SE-17 Sewer Utility Capital Fund - Schedule of Deferred Reserve for Amortization 155 iv ! == == 11600 Exhibit No. SE-18 SE-19 SE-20 SE-21 SE-22 SE-23 BOROUGH OF CLEMENTON TABLE OF CONTENTS (CONT'D) SEWER UTILITY FUND (CONT'D) Sewer Utility Capital Fund - Statement of Reserve for Amortization Sewer Utility Capital Fund - Statement of Contracts Payable Sewer Utility Capital Fund - Statement of Capital Improvement Fund Sewer Utility Capital Fund - Statement of Sewer Utility Serial Bonds Sewer Utility Capital Fund - Statement of Bonds Anticipation Notes Sewer Utility Capital Fund - Statement of Bonds and Notes Authorized But Not Issued PART 2 Page No. 156 156 156 ! 157 158 159 Schedule of Findings and Recommendations Summary Schedule of Prior Year Audit Findings and Recommendations as Prepared by Management 161 162 コ OFFICIALS IN OFFICE AND SURETY BONDS 163 APPRECIATION 164 V == == 7 コ コ コ コ コ コ コ コ コ コ コ BOROUGH OF CLEMENTON PART I REPORT OF AUDIT OF FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2015 コ コ J == == J 11600 BOROUGH OF CLEMENTON CURRENT FUND Statements of Operations and Changes in Fund Balance - Regulatory Basis For the Years Ended December 31, 2015 and 2014 Expenditures (Cont'd): County Taxes Exhibit A-1 2015 2014 $ 2,089,283.24 56,155.40 601.21 $ 2,294,134.04 57,235.28 723.03 Municipal Open Space Taxes Due County for Added and Omitted Taxes Local District School Tax Senior Citizens Deductions Disallowed--Prior Year Taxes Refund of Prior Year Revenue 4,536,252.00 3,500.00 4,424,037.00 5,750.00 13,645.55 Creation of Reserves: Due Federal and State Grant Fund Due Animal Control Fund 51,063.52 546.80 Due Municipal Open Space Trust Fund Due General Capital Fund 81.98 1,009.40 11,467,176.19 11,614,736.04 Excess/(Deficit) in Revenues 675,331.39 471,922.03 Adjustments to Income before Fund Balance: Expenditures included above which are by Statute Deferred Charges to Budget of Succeeding Year 125,000.00 Statutory Excess to Fund Balance 800,331.39 471,922.03 Fund Balance January 1 621,617.06 539,720.03 1,421,948.45 1,011,642.06 Decreased by: Utilization as Anticipated Revenue Fund Balance December 31 390,025.00 390,025.00 $ 1,031,923.45 $ 621,617.06 The accompanying Notes to Financial Statements are an integral part of this statement. J J 10 == == 11600 BOROUGH OF CLEMENTON CURRENT FUND Statement of Revenues - Regulatory Basis For the Year Ended December 31, 2015 Exhibit A-2 Anticipated Budget Special N.J.S.A. 40A:4-87 Realized Excess or (Deficit) $ 390,025.00 $ 390,025.00 Fund Balance Anticipated Miscellaneous Revenues: Licenses: Alcoholic Beverages Other Fees and Permits 6,900.00 10,710.40 $ 3,810.40 30,000.00 55,455.00 25,455.00 84,000.00 111,608.98 27,608.98 Fines and Costs: Municipal Court 84,000.00 114,327.16 30,327.16 Interest and Costs on Taxes 70,000.00 117,592.88 47,592.88 Consolidated Municipal Property Tax Relief Aid 41,966.00 41,966.00 Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) 388,614.00 388,614.00 Uniform Construction Code Fees 23,500.00 40,734.00 17,234.00 Public and Private Revenues Offset With Appropriations: Clean Communities Program 8,960.10 8,960.10 Municipal Alliance on Alcoholism and Drug Abuse 9,546.00 9,546.00 Body Armor Replacement Fund 1,512.22 1,512.22 Recycling Tonnage Grant 4,701.56 4,701.56 Safe and Secure Communities Program 36,218.00 36,218.00 Sumner Fire Grant 5,000.00 5,000.00 Sumner Police Grant 5,000.00 5,000.00 11 (Continued) == == LLLLLLL 11600 12 BOROUGH OF CLEMENTON CURRENT FUND Statement of Revenues - Regulatory Basis For the Year Ended December 31, 2015 Special Anticipated Budget N.J.S.A. 40A:4-87 Realized Exhibit A-2 Excess or (Deficit) ! Miscellaneous Revenues (Cont'd): Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services: Uniform Fire Safety Act Fees Reserve for Payment Debt Sewer Utility Operating Surplus of Prior Year Total Miscellaneous Revenues $ 25,000.00 $ 31,201.81 $ 6,201.81 68,158.45 68,158.45 50,000.00 50,000.00 943,076.33 1,101,306.56 158,230.23 285,000.00 401,429.32 116,429.32 Receipts from Delinquent Taxes Subtotal General Revenues 1,618,101.33 1,892,760.88 274,659.55 Amount to be Raised by Taxes for Support of Municipal Budget-- Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes 3,535,388.67 Budget Totals 5,153,490.00 Nonbudget Revenues $ 5,153,490.00 $ P 3,681,496.88 146,108.21 5,574,257.76 420,767.76 52,923.00 52,923.00 $ 5,627,180.76 $ 473,690.76 (Continued) == == LLLLLLL 11600 12 BOROUGH OF CLEMENTON CURRENT FUND Statement of Revenues - Regulatory Basis For the Year Ended December 31, 2015 Special Anticipated Budget N.J.S.A. 40A:4-87 Realized Exhibit A-2 Excess or (Deficit) ! Miscellaneous Revenues (Cont'd): Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services: Uniform Fire Safety Act Fees Reserve for Payment Debt Sewer Utility Operating Surplus of Prior Year Total Miscellaneous Revenues $ 25,000.00 $ 31,201.81 $ 6,201.81 68,158.45 68,158.45 50,000.00 50,000.00 943,076.33 1,101,306.56 158,230.23 285,000.00 401,429.32 116,429.32 Receipts from Delinquent Taxes Subtotal General Revenues 1,618,101.33 1,892,760.88 274,659.55 Amount to be Raised by Taxes for Support of Municipal Budget-- Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes 3,535,388.67 Budget Totals 5,153,490.00 Nonbudget Revenues $ 5,153,490.00 $ P 3,681,496.88 146,108.21 5,574,257.76 420,767.76 52,923.00 52,923.00 $ 5,627,180.76 $ 473,690.76 (Continued) == == 11600 BOROUGH OF CLEMENTON CURRENT FUND Statement of Revenues - Regulatory Basis For the Year Ended December 31, 2015 Exhibit A-2 Analysis of Realized Revenue: Allocation of Current Tax Collections: Revenue from Collections $ 9,870,337.11 Allocated to: School, County and Municipal Open Space Taxes Balance for Support of Municipal Budget Revenues 6,682,291.85 3,188,045.26 Add: Appropriation: "Reserve for Uncollected Taxes" Amount for Support of Municipal Budget Appropriations 493,451.62 $ 3,681,496.88 Receipts from Delinquent Taxes: Tax Title Lien Collections $ Delinquent Tax Collections 6,958.75 394,470.57 $ 401,429.32 Licenses--Other: Mercantile $ Other Rental Registration 3,240.00 715.00 51,500.00 $ 55,455.00 Fees and Permits: Tower Rental Fees $ Registrar Fees Apartment Code Inspection Certificates of Occupancy Fees Cable Franchise Fees Amusement Games Permit Violation Building Penatlty Variance Fees Miscellaneous 66,822.51 12,124.00 5,560.00 4,055.00 15,706.47 2,530.00 750.00 1,450.00 2,611.00 $ 111,608.98 13 (Continued) == == 11600 Analysis of Non-Budget Revenue: Miscellaneous Revenue not Anticipated: Revenue Accounts Receivable: Interest Earned on Deposits: Collected BOROUGH OF CLEMENTON CURRENT FUND Statement of Revenues - Regulatory Basis For the Year Ended December 31, 2015 Interfunds Receivable Police Department: Exhibit A-2 $ 1,981.55 1,949.58 Accident Reports 9.45 $ 3,940.58 Treasurer: Planning and Zoning Fees 90.00 Discovery Fees Tax Search Fees 78.73 20.00 Tax Map 40.00 Duplicate Copies 40.65 Recycling Rebates 459.98 Excess Payroll Funds 12,563.10 DMV Inspection Fines 150.00 Sale of Assets 1,704.21 Administrative Fee--Senior Citizens' and Veterans Deductions 1,136.33 Facility Rental 18,080.00 Miscellaneous 560.30 34,923.30 Due Animal Control Fund: Statutory Excess Due Trust Other Funds: Forfeited Police Outside Services Reserves Administrative Fees--Police Outside Services The accompanying Notes to Financial Statements are an integral part of this statement. 14 8,284.68 2,962.50 2,811.94 11,247.18 $ 52,923.00 == == 11600 OPERATIONS WITHIN "CAPS" GENERAL GOVERNMENT: Mayor and Council Salaries and Wages Other Expenses BOROUGH OF CLEMENTON CURRENT FUND Statement of Expenditures - Regulatory Basis For the Year Ended December 31, 2015 Exhibit A-3 Appropriations Expended Budget Budget After Modification Paid or Charged Encumbered Reserved Unexpended Balance Canceled $ 26,000.00 $ 26,000.00 $ 25,650.54 $ 4,100.00 4,100.00 2,805.32 $ 594.00 349.46 700.68 Municipal Clerk Salaries and Wages 125,000.00 130,000.00 127,982.40 2,017.60 Other Expenses 18,975.00 16,975.00 14,084.18 571.34 2,319.48 Elections Other Expenses 3,250.00 2,750.00 2,361.76 388.24 Financial Administration Salaries and Wages 43,600.00 46,350.00 45,840.56 509.44 Other Expenses 31,000.00 20,750.00 14,939.03 392.92 5,418.05 Audit Services Other Expenses 30,000.00 30,000.00 30,000.00 Assessment of Taxes Salaries and Wages Other Expenses 10,000.00 10,000.00 10,000.00 2,775.00 2,775.00 1,656.25 933.07 185.68 Collection of Taxes Salaries and Wages 64,700.00 64,700.00 62,597.56 2,102.44 Other Expenses 8,175.00 8,175.00 6,077.89 211.93 1,885.18 Legal Services and Costs Other Expenses: Miscellaneous Expenses 30,000.00 35,000.00 30,981.38 45.00 3,973.62 Legal Settlement (Emergency) 125,000.00 125,000.00 Municipal Prosecutor Other Expenses 8,700.00 7,700.00 5,666.64 2,033.36 Engineering Services and Costs Other Expenses 25,000.00 19,500.00 10,104.25 Maintenance of Foreclosed Property 500.00 1,000.00 455.83 9,395.75 544.17 Other Expenses Public Buildings and Grounds Other Expenses Economic Development Other Expenses 23,300.00 27,800.00 23,094.34 3,285.32 1,420.34 6,000.00 2,000.00 2,000.00 (Continued) 15 == == 11600 16 LLLLL BOROUGH OF CLEMENTON CURRENT FUND Statement of Expenditures - Regulatory Basis For the Year Ended December 31, 2015 Exhibit A-3 Appropriations Expended Budget Budget After Modification Paid or Charged Encumbered Reserved Unexpended Balance Canceled OPERATIONS WITHIN "CAPS" GENERAL GOVERNMENT: Historic Commission Other Expenses Administrative Salaries and Wages Other Expenses LAND USE ADMINISTRATION: Planning Board $ 300.00 $ 300.00 $ 300.00 14,100.00 8,800.00 14,100.00 8,800.00 $ 11,689.81 6,500.95 2,410.19 2,299.05 Salaries and Wages 11,000.00 11,000.00 10,656.06 343.94 Other Expenses 1,700.00 2,200.00 1,568.74 $ 26.08 605.18 Shade Tree Commission Other Expenses 1,250.00 1,250.00 745.00 505.00 Environmental Commission (N.J.S. 40:56A-1 et seq.) Other Expenses 325.00 425.00 290.00 135.00 PUBLIC SAFETY: Fire Salaries and Wages Other Expenses: Miscellaneous Other Expenses Police 4,422.00 4,722.00 4,272.52 449.48 45,000.00 38,600.00 17,220.28 12,602.13 8,777.59 Salaries and Wages Other Expenses Municipal Court Salaries and Wages Other Expenses 1,123,750.00 104,675.00 1,116,650.00 96,175.00 1,095,687.29 65,085.08 20,962.71 10,786.57 20,303.35 91,250.00 92,250.00 92,020.47 229.53 20,850.00 19,350.00 14,556.60 788.40 4,005.00 Public Defender Other Expenses 4,700.00 5,200.00 5,200.00 First Aid Contribution to Pine Hill 8,100.00 8,700.00 7,337.00 1,363.00 Office of Emergency Management Salaries and Wages 1,100.00 1,300.00 1,025.00 275.00 Other Expenses 250.00 1,250.00 144.36 460.00 645.64 Uniform Fire Safety Code (Ch. 383 P.L. 1985) Fire Official Salaries and Wages 15,250.00 15,250.00 14,325.00 925.00 Other Expenses 11,150.00 11,650.00 5,389.15 5,073.00 1,187.85 (
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"...ngs and Recommendations Summary Schedule of Prior Year Audit Findings and Recommendations as Prepared by Management 161 162 コ OFFICIALS IN OFFICE AND SURETY BONDS 163 APPRECIATION 164 V == == 7 コ コ コ コ コ コ コ コ コ コ コ BOROUGH OF CLEMENTON PART I REPORT OF AUDIT OF FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER..."
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