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2020 User Friendly Budget

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Executive Summary

The document is the 2020 Municipal User Friendly Budget for Clementon, NJ. It details the municipality's financial information, including revenue, appropriations, property tax levies, and outstanding debt. Key areas covered include property tax breakdowns, anticipated revenue summaries, appropriations summaries, structural budget imbalances, property valuations, personnel costs, health benefits, accumulated absence liability, outstanding debt, and shared services agreements. The document provides a comprehensive overview of the borough's financial status and budgetary allocations for the 2020 calendar year.

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--- Document: 2020 User Friendly Budget Document ---
Year:
2020 Municipal User Friendly Budget
MUNICIPALITY:
2
Municode: 0411
Filename: 0411_fba_2020.xlsm 
Website:
Phone Number:
856-783-0284
Mailing Address:
Municipality: Clementon
State:
NJ
Zip: 08021
Mayor
First Name
Middle Name
Last Name
Term Expires
Business Email
Thomas
Weaver
Chief Administrative Officer
Chief Financial Officer
Debra
DiMattia
Municipal Clerk
Jenai
Johnson
Registered Municipal Accountant
Todd
Saler
Governing Body Members
First Name
Middle Name
Last Name
Term Expires
Business Email
Melvin
Appplegate
12/31/2021
Mark
Armbruster
12/31/2021
Christopher 
Hammond
12/31/2022
Meghan
Milano
12/31/2020
Thomas
Shaw
12/31/2022
Holly 
Strobl
12/31/2020
Local Government Services
State of New Jersey
j.johnson@clementon-nj.com
h.strobl@clementon-nj.com
t.shaw@clementon-nj.com
m.milano@clementon-nj.com
c.hammond@clementon-nj.com
m.armbruster@clementon-nj.com
m.applegate@clementon-nj.com
d.dimattia@clementon-nj.com
tsaler@bwmanllp.com
149
www.clementonborough.com
101 Gibbsboro Road
t.weaver@clementon-nj.com
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
1.605
$3,999,245.04
37.83%
$1,905.70
Municipal Purpose Tax
ACTUAL
$4,063,727.60
Municipal Library
0.00%
$0.00
Municipal Library
Municipal Open Space
0.020
$49,841.83
0.47%
$23.75
Municipal Open Space
ACTUAL
$49,868.58
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
1.737
$4,327,653.00
40.94%
$2,062.19
Local School District
ESTIMATED
$4,500,000.00
Regional School District
0.00%
$0.00
Regional School District
County Purposes
0.809
$2,015,548.43
19.07%
$960.44
County Purposes
ESTIMATED
$2,100,000.00
County Library
0.052
$128,916.81
1.22%
$61.43
County Library
ESTIMATED
$145,000.00
County Board of Health
0.00%
$0.00
County Board of Health
County Open Space
0.020
$50,631.77
0.48%
$24.13
County Open Space
ESTIMATED
$55,000.00
Other County Levies (total)
0.00%
$0.00
Other County Levies (total)
Total (Calendar Year 2019 Budget)
4.242
$10,571,836.88
100.00%
$5,037.64
Total ESTIMATED amount to be raised by taxes
$10,913,596.18
Total Taxable Valuation as of
October 1, 2019 
$249,342,910.00
Revenue Anticipated, Excluding Tax Levy
2,129,502.40
(To be used to calculate the current year tax rate)
Budget Appropriations, before Reserve for Uncollected Taxes
5,581,345.71
Current Year Average Residential Assessment
$119,087.00
Total Non-Municipal Tax Levy
$6,849,868.58
Amount to be Raised by Taxes - Before RUT
$10,301,711.89
                     Prior Year to Current Year Comparison
Reserve for Uncollected Taxes (RUT)
$611,884.29
Total Amount to be Raised by Taxes
$10,913,596.18
Comparison - Municipal Purposes Tax Rate
Prior Year
Current Year
% Change (+/-)
% of Tax Collections used to Calculate RUT
94.39%
1.605
1.630
1.56%
If % used exceeds the actual collection % then
                
Comparison - Municipal Purposes Tax Levy
reference the statutory exception used
Prior Year
Current Year
% Change (+/-)
$ Change (+/-)
$3,999,245.04
$4,063,727.60
1.61%
$64,482.56
Tax Collections - ACTUAL as of Prior Year
Total Tax Revenue, Collections CY 2019
10,007,455.84
                                                                 Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Only)Total Tax Levy, CY 2019
10,588,105.21
Prior Year
Current Year
% Change (+/-)
$ Change (+/-)
% of Taxes Collected, CY 2019
94.52%
$1,905.70
$1,940.85
1.84%
$35.15
Delinquent Taxes - December 31, 2019
$395,242.56
Sheet UFB-1
USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN
Current Year 2020 Budget
2019 Calendar Year Property Tax Levies - ALL entities levying property taxes


USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS)
General
Open Space
Water
Sewer
FCOA
Budget
Budget
Utility
Utility
Utility
Utility
Utility
Utility
08
Surplus
1.78%
$12,546.00
$704,791.00
$717,337.00
$495,000.00
$76,381.00
$145,956.00
08
Local Revenue
-12.73%
($258,611.53)
$2,031,056.70
$1,772,445.17
$293,400.00
$222,545.17
$742,000.00
$514,500.00
09
State Aid (without offsetting appropriation)
0.00%
$0.00
$430,580.00
$430,580.00
$430,580.00
08
Uniform Construction Code Fees
-30.65%
($10,387.00)
$33,887.00
$23,500.00
$23,500.00
Special Revenue Items w/ Prior Written Consent
11
Shared Services Agreements
#DIV/0!
$0.00
$0.00
$0.00
$0.00
08
Additional Revenue Offset by Appropriations
#DIV/0!
$0.00
$0.00
$0.00
$0.00
10
Public and Private Revenue
-19.91%
($84,170.40)
$422,811.84
$338,641.44
$338,641.44
08
Other Special Items
40.07%
$62,476.75
$155,904.21
$218,380.96
$218,380.96
15
Receipts from Delinquent Taxes
-21.06%
($88,016.86)
$418,016.86
$330,000.00
$330,000.00
Amount to be raised by taxation
07
Local Tax for Municipal Purposes
0.13%
$5,254.41
$4,058,473.19
$4,063,727.60
$4,063,727.60
07
Minimum Library Tax
#DIV/0!
$0.00
$0.00
$0.00
$0.00
54
Open Space Levy Tax
0.02%
$11.07
$49,857.51
$49,868.58
$49,868.58
07
Addition to Local District School Tax
#DIV/0!
$0.00
$0.00
$0.00
08
Deficit General Budget
#DIV/0!
$0.00
$0.00
Total
-4.35%
($360,897.56)
$8,305,378.31
$7,944,480.75
$6,193,230.00
$272,413.75
$818,381.00
$660,456.00
$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
Water
Sewer
FCOA
Full-Time Part-Time
Budget
Offsets
Budget
Utility
Utility
Utility
Utility
Utility
Utility
20
General Government
4.92%
$28,066.00
$570,620.00
$598,686.00
$596,186.00
$2,500.00
21
Land-Use Administration
0.00%
$0.00
$16,123.00
$16,123.00
$16,123.00
22
Uniform Construction Code
23.18%
$24,005.00
$103,545.00
$127,550.00
$127,550.00
23
Insurance
-14.20%
($157,150.00)
$1,106,650.00
$949,500.00
$789,500.00
$80,000.00
$80,000.00
25
Public Safety
6.02%
$97,499.82
$1,620,077.00
$1,717,576.82
$1,603,951.00
$113,625.82
26
Public Works
8.71%
$119,368.14
$1,371,131.86
$1,490,500.00
$416,050.00
$500.00
$622,900.00
$451,050.00
27
Health and Human Services
-3.28%
($924.47)
$28,200.00
$27,275.53
$15,701.00
$11,574.53
28
Parks and Recreation
-38.94%
($128,493.59)
$329,993.59
$201,500.00
$1,500.00
$0.00
$200,000.00
29
Education (including Library)
#DIV/0!
$0.00
$0.00
30
Unclassified
383.14%
$22,413.75
$5,850.00
$28,263.75
$5,850.00
$22,413.75
31
Utilities and Bulk Purchases
-1.47%
($3,000.00)
$203,600.00
$200,600.00
$200,600.00
32
Landfill / Solid Waste Disposal 
8.08%
$10,649.02
$131,850.98
$142,500.00
$142,500.00
$0.00
35
Contingency
-99.00%
($99.00)
$100.00
$1.00
$1.00
36
Statutory Expenditures
3.23%
$18,770.40
$581,492.00
$600,262.40
$511,720.40
$45,271.00
$43,271.00
37
Judgements
#DIV/0!
$0.00
$0.00
42
Shared Services
-100.00%
($24,000.00)
$24,000.00
$0.00
$0.00
43
Court and Public Defender
-0.17%
($200.00)
$120,900.00
$120,700.00
$120,700.00
44
Capital
-16.67%
($65,000.00)
$390,000.00
$325,000.00
$0.00
$275,000.00
$50,000.00
45
Debt
-0.71%
($5,485.51)
$769,443.47
$763,957.96
$607,612.96
$70,210.00
$86,135.00
46
Deferred Charges
-2.01%
($463.79)
$23,063.79
$22,600.00
$22,600.00
48
Debt - Type 1 School District
#DIV/0!
$0.00
$0.00
50
Reserve for Uncollected Taxes
-1.99%
($12,431.61)
$624,315.90
$611,884.29
$611,884.29
55
Surplus General Budget
#DIV/0!
$0.00
$0.00
Total
0.00
0.00
-0.95%
($76,475.84)
$8,020,956.59
$7,944,480.75
$5,790,029.65
$403,200.35
$272,413.75
$818,381.00
$660,456.00
$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
Revenues at Risk
Non-recurring  appropriation 
reductions
Future Year Appropriation 
Increases
Structural Imbalance Offsets
Line Item.  
Put "X" in cell to the left that 
corresponds to the type of imbalance.
Amount
Comment/Explanation
X
Reserve for Payment of Debt
$72,380.96 Amount available to budget is declining over time
X
Water Utility Operating Surplus of Prior Year
$21,000.00 Amount available to budget is declining over time
Sheet UFB-4


# of Parcels
Assessed Value
% of Total
# of Parcels
Assessed Value
% of Total
1
Vacant Land
172
$4,172,800.00
1.69%
15A Public Schools
3
$6,922,800.00
22.15%
2
Residential
1,641
$192,421,110.00
78.11%
15B Other Schools
0.00%
3A/3B Farm
2
$166,900.00
0.07%
15C Public Property
227
$10,636,800.00
34.04%
4A
Commercial
88
$33,872,800.00
13.75%
15D Church and Charities
13
$3,281,100.00
10.50%
4B
Industrial
0.00%
15E Cemeteries & Graveyards
0.00%
4C
Apartments
8
$15,709,300.00
6.38%
15F Other Exempt
33
$10,409,100.00
33.31%
5A/5B Railroad 
0.00%
6A/6B Business Personal Property
0.00%
Total
1,911
$246,342,910.00
100.00%
Total
276
$31,249,800.00
100.00%
Average Ratio (%), Assessed to True Value
96.99%
Equalized Valuation, Taxable Properties
$253,987,947.21
Percentage of Exempt vs.
Non-Exempt Properties
12.69%
        Total # of property tax appeals filed in 2019
County Tax Board
State Tax Court
Number of 2019 County Tax Board decisions appealed to Tax Court
Number of pending property tax appeals in State Tax Court
Amount paid out by municipality for tax appeals in 2019
# 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
O
Multiple Dwelling Abatement
Total 5 Yr Exemptions/Abatements
0
0.00
0.00
ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DATA
Property Tax Assessments - Taxable Properties (October 1, 2019 Value)
Property Tax Assessments - Exempt Properties (October 1, 2019 Value)
Sheet UFB-5
0.00
Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements
2019 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
2019 Total Tax Rate
Name
for data entry)
PILOT Billing
Assessed Value
2019 Total Tax Rate
Name
for data entry)
PILOT Billing
Assessed Value
2019 Total Tax Rate
Name
for data entry)
PILOT Billing
Assessed Value
2019 Total Tax Rate
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
Total Long Term Exemptions - Column Total
$0.00
$0.00
$0.00
Mark "X" if Grand Total
Total Long Term Exemptions - GRAND TOTAL
$0.00
$0.00
$0.00
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
6.00
28,065.00
$26,000.00
$2,065.00
Supervisory Staff (Department Heads & Managers)
3.00
294,828.65
$191,566.00
$2,250.00
$9,308.00
$76,587.00
$15,117.65
Police Officers (Including Superior Officers)
12.00
2.00
1,686,889.00
$1,056,000.00
$105,000.00
$286,908.00
$148,423.00
$90,558.00
Fire Fighters (Including Superior Officers)
0.00
All Other Union Employees not listed above
0.00
All Other Non-Union Employees not listed above
15.00
18.00
2,213,331.86
$1,675,820.00
$41,550.00
$107,045.00
$254,962.00
$133,954.86
Totals
30.00
26.00
4,223,114.51
$2,949,386.00
$148,800.00
$403,261.00
$479,972.00
$241,695.51
Is the Local Government required to comply with NJSA 11A (Civil Service)? - YES or NO
Yes
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
9.00
$9,899.00
$89,091.00
8.00
$11,808.12
$94,464.96
Parent & Child
2.00
$20,663.00
$41,326.00
1.00
$21,289.00
$21,289.00
Employee & Spouse (or Partner)
3.00
$22,667.00
$68,001.00
2.00
$24,045.00
$48,090.00
Family
9.00
$31,900.00
$287,100.00
11.00
$33,745.32
$371,198.52
Employee Cost Sharing Contribution (enter as negative - )
($50,000.00)
($95,000.00)
Subtotal
23.00
$435,518.00
22.00
$440,042.48
Elected Officials - Health Benefits - Annual Cost 
Single Coverage
$0.00
$0.00
Parent & Child
$0.00
$0.00
Employee & Spouse (or Partner)
$0.00
$0.00
Family
$0.00
$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
1
$9,501.12
$9,501.12
1
$9,589.00
$9,589.00
Parent & Child
2
$12,772.86
$25,545.72
2
$12,342.00
$24,684.00
Employee & Spouse (or Partner)
6
$13,736.28
$82,417.68
6
$14,268.00
$85,608.00
Family
3
$18,682.80
$56,048.40
3
$21,165.00
$63,495.00
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
12.00
$173,512.92
12.00
$183,376.00
GRAND TOTAL
35.00
$609,030.92
34.00
$623,418.48
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
Police Chief
60.00
$18,337.50
X
DPW/Water/Sewer Department
214.00
$25,122.65
X
Police
454.00
$38,776.69
X
Tax Collector
143.00
$12,485.63
X
Business Administrator/Clerk (Same Person)
40.00
$9,497.60
X
Other Staff
366.75
$16,585.48
X
Court Administrator
74.00
$3,898.21
X
Totals
1351.75
$124,703.76
Total Funds Reserved as of end of 2019
$26,512.89
Total Funds Appropriated in 2020
$100.00
UFB-9 Accumulated Absence Liability
USER FRIENDLY BUDGET SECTION
ACCUMULATED ABSENCE LIABILITY


Gross
Net
Current Year
2021
2022 
All Additional Future
Debt
Deductions
Debt
Budget
Budget
Budget
Years' Budgets
Local School Debt
$0.00
Utility Fund - Principal
$115,000.00
$131,000.00
$130,000.00
$670,000.00
Regional School Debt
$0.00
Utility Fund - Interest
$27,845.00
$24,707.50
$21,290.00
$51,137.50
Bond Anticipation Notes - Principal
Utility Fund Debt
Bond Anticipation Notes - Interest
$13,500.00
Water
$1,984,199.00
$1,984,199.00
$0.00
Bonds - Principal
$450,000.00
$474,000.00
$485,000.00
$1,315,000.00
Sewer
$644,484.09
$644,484.09
$0.00
Bonds - Interest
$84,370.00
$71,495.00
$57,775.00
$89,687.50
0
$0.00
Loans & Other Debt - Principal
$66,668.46
$65,034.96
$63,446.82
$208,564.91
0
$0.00
Loans & Other Debt - Interest
$5,712.50
$4,812.50
$3,937.50
$6,343.76
0
$0.00
0
$0.00
Total
$763,095.96
$771,049.96
$761,449.32
$2,340,733.67
Municipal Purposes
Debt Authorized
$439,439.35
$439,439.35
Total Principal
$631,668.46
$670,034.96
$678,446.82
$2,193,564.91
Notes Outstanding
$0.00
Total Interest
$131,427.50
$101,015.00
$83,002.50
$147,168.76
Bonds Outstanding
$2,724,000.00
$97,844.89
$2,626,155.11
% of Total Current Year Budget
9.61%
Loans and Other Debt
$403,715.15
$403,715.15
Description
Total (Current Year)
$6,195,837.59
$2,726,527.98
$3,469,309.61
Total Guarantees - Governmental
Total Guarantees - Other
Total Capital/Equipment Leases
Population (2010 census)
5,000
Total Other
Per Capita Gross Debt
$1,239.17
Bond Rating
Moody's
Standard & Poors
Fitch
Per Capita Net Debt
$693.86
Rating
A-  (+ Outlook)
Year of Last Rating
2015
3 Yr. Average Property Valuation
$253,208,485.00
Mark "X" if Municipality has no bond rating
Net Debt as % of 3 Year Avg Property Valuation
1.37%
      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 From
Type of Shared Service Provided
Notes (Enter more specifics if needed)
Begin Date
End Date
Amount to be 
Received/Paid
Providing Lindenwold School District
Emergency School Evacuation
Reviews annually
1/31/2019
1/31/2020
Receiving Camden county
Police/Fire Radios
1/1/2013
No End date
Providing Pine Hill Borough
Water Service (For Select 
Locations)
No End date Per Location
Receiving Camden county
Animal Sheltering
1/1/2020
12/31/2020 Per Occurance
Receiving Lindenwold Borough
Laurel Lake Regional Fire 
Alliance
1/1/2013
No End date
Receiving Camden County Municipalities
Mutual Police Aid
Provide/Receive
1/1/2020
12/31/2020
Receiving
Various Participating Local 
Towns
Mutual Equipment & Public 
works manpower aid
Provide/Receive
10/27/2019
10/27/2020
Receiving Camden County
Incinerator
1/1/2020
12/31/2020 Tonnage rate
Receiving Bellmawr Borough
Asphalt work
4/26/2019
4/27/2022
Per occurance
 
 
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