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2019 User Friendly Budget

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DUE: 12/31/2019

VALUE: TBD

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Executive Summary

The document presents the 2019 Municipal User Friendly Budget for Little Egg Harbor Township, Ocean County, New Jersey. It details property tax levies, anticipated revenues, and appropriations across various municipal functions, including public safety, public works, and general government. Key areas covered include a breakdown of property tax distribution among municipal, school, and county purposes, as well as summaries of anticipated revenue and appropriations.

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--- Document: 2019 User Friendly Budget Document ---
THE GREAT
SHAL OF THE STATE OF
Year:
State of New Jersey
Local Government Services
2019 Municipal User Friendly Budget
MUNICIPALITY: 1516 Little Egg Harbor Township County of Ocean
Municode: 1516
Filename: 1516_fba_2019.xlsm
Website: leht.com
Adopted
Phone Number:
Mailing Address:
Email the UFB if not using Outlook
609-296-7241
665 Radio Road
Municipality: Little Egg Harbor
State: NJ Zip: 08087
Mayor
First Name
Middle Name
Last Name
Barbara
Crea
Term Expires
12/31/2019
Business Email
Bcrea@leht.com
Chief Administrative Officer
Matthew
Spadaccini
Mspadaccini@leht.com
Chief Financial Officer
Rodney
Richard
Haines
Rhaines@leht.com
Municipal Clerk
Diana
McCracken
Dmccracken@leht.com
Registered Municipal Accountant
Kevin
Frenia
Kfrenia@hfacpas.com
Governing Body Members
First Name
Middle Name
Last Name
Term Expires
Business Email
Raymond
Gormley
12/31/2020
Rgormley@leht.com
John
Kehm, Jr.
12/31/2020
Jkehm@leht.com
Blaise
Lisa
Scibetta
12/31/2021
Bscibetta@leht.com
Stevens
12/31/2021
Lstevens@leht.com
Date Acknowledged:
Acknowledged by:
USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN
2018 Calendar Year Property Tax Levies - ALL entities levying property taxes
Current Year 2019 Budget
Calendar Year
Calendar Year
% of
Avg Residential
Taxes
Actual/Estimated
Tax Levy
Tax Rate
Tax Levy
Total Levy
Taxpayer Impact
Municipal Purpose Tax
0.673
$15,604,864.10
27.98%
$1,376.74 Municipal Purpose Tax
ACTUAL
$17,273,431.59
Municipal Library
0.000
0.00%
$0.00 Municipal Library
$0.00
Municipal Open Space
0.001
$23,175.08
0.04%
$2.05 Municipal Open Space
ACTUAL
$23,175.08
Fire Districts (avg. rate/total levies)
0.076
$1,678,653.00
3.01%
$155.47
Fire Districts (total levies)
ESTIMATED
$1,725,000.00
Other Special Districts (total levies)
0.00%
$0.00
Other Special Districts (total levies)
Local School District
0.585
$13,553,182.00
24.30%
$1,196.72
Local School District
ESTIMATED
$13,824,245.64
Regional School District
0.658
$15,250,618.00
27.34%
$1,346.06
Regional School District
ESTIMATED
$15,628,852.45
County Purposes
0.353
$8,166,783.00
14.64%
$722.13
County Purposes
ESTIMATED
$8,485,239.36
County Library
0.039
$891,032.31
1.60%
$79.78 County Library
ESTIMATED
$908,852.96
County Board of Health
0.014
$321,746.47
0.58%
$28.64
County Board of Health
ESTIMATED
$328,181.40
County Open Space
0.012
$282,293.52
0.51%
$24.55
County Open Space
ESTIMATED
$283,000.00
Other County Levies (total)
0.00%
$0.00 Other County Levies (total)
Total (Calendar Year 2018 Budget)
2.411
$55,772,347.48
100.00%
$4,932.13 Total ESTIMATED amount to be raised by taxes
Total Taxable Valuation as of
October 1, 2018
$2,317,505,631.00
(To be used to calculate the current year tax rate)
Current Year Average Residential Assessment
$204,568.00
Prior Year to Current Year Comparison
Comparison - Municipal Purposes Tax Rate
Prior Year
0.673
Current Year
0.742
Comparison Municipal Purposes Tax Levy
Current Year
% Change (+/-)
$17,273,431.59
10.69%
Prior Year
$15,604,864.10
$ Change (+/-)
$1,668,567.49
If% used exceeds the actual collection % then
reference the statutory exception used
Tax Collections - ACTUAL as of Prior Year
Total Tax Revenue, Collections CY 2018
Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Onl Total Tax Levy, CY 2018
Prior Year
Current Year
$1,376.74
$1,517.89
% Change (+/-)
$ Change (+/-)
% of Taxes Collected, CY 2018
10.25%
$141.15
Delinquent Taxes - December 31, 2018
Sheet UFB-1
56,050,262.72
56,311,740.99
99.54%
$76,581.35
$58,479,978,48
Revenue Anticipated, Excluding Tax Levy
7,257,920.10
Budget Appropriations, before Reserve for Uncollected Taxes
24,127,839 84
Total Non-Municipal Tax Levy
$41,206,546.89
Amount to be Raised by Taxes - Before RUT
$58,076,466.63
Reserve for Uncollected Taxes (RUT)
$403,511.85
Total Amount to be Raised by Taxes
% Change (+/-)
10.25%
% of Tax Collections used to Calculate RUT
$58,479,978.48
99.31%
USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS)
FCOA
% Difference
Current vs.
Prior Year
$ Difference
Current vs. Prior
Year
Total Realized
Revenue (Prior
Year)
Total Anticipated
Revenue (Current
Year)
General
Budget
Open Space
Budget
Utility
Utility
08
Surplus
8.24%
$240,001.00
$2,912,506.79
$3,152,507.79
$2,850,000.00
$302,507.79
08
Local Revenue
-12.33%
($68,674.98)
$557,174.98
$488,500.00
09
State Aid (without offsetting appropriation)
-0.11%
($1,634.41)
$1,517,690.41
08
Uniform Construction Code Fees
-0.32%
($1,503.70)
$466,503.70
$1,516,056.00
$465,000.00
$488,500.00
$1,516,056.00
$465,000.00
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
10
Public and Private Revenue
-28.88%
($203,906.40)
$705,953.65
$502,047.25
08
Other Special Items
163.61%
$875,936.59
$535,380.26
$1,411,316.85
15
Receipts from Delinquent Taxes
-57.50%
($33,820.35)
$58,820.35
$0.00
$25,000.00
$502,047.25
$1,411,316.85
$25,000.00
Amount to be raised by taxation
07
Local Tax for Municipal Purposes
6.47%
$1,049,350.99
$16,224,080.60
$17,273,431.59
$17,273,431.59
07
Minimum Library Tax
#DIV/0!
$0.00
$0.00
54
Open Space Levy Tax
-0.42%
($97.26)
$23,376.71
$23,279.45
$23,279.45
07
Addition to Local District School Tax
#DIV/0!
$0.00
$0.00
08
Deficit General Budget
#DIV/0!
$0.00
$0.00
Total
8.07%
$1,855,651.48
$23,001,487.45
$24,857,138.93
$24,531,351.69
$325,787.24
$0.00
$0.00
Sheet UFB-2
USER FRIENDLY BUDGET SECTION - APPROPRIATIONS SUMMARY (ALL OPERATING FUNDS)
FCOA
Budgeted Positions
Full-Time Part-Time % Difference
Current v.
$ Difference
Current v. Prior
Prior Year
Year
Total Modified
Appropriation
for Service Type
(Prior Year)
Total
Appropriation for
Service Type
(Current Year)
General
Budget
Public & Private
Offsets
Open Space
Budget
Utility
Utility
20
General Government
21.00
5.00
4.79%
$91,730.00
$1,913,870.00
$2,005,600.00
$2,005,600.00
21
Land-Use Administration
6.00
10.27%
$30,150.00
$293,600.00
$323,750.00
$323,750.00
22
Uniform Construction Code
7.00
2.00
7.81%
$36,750.00
$470,500.00
$507,250.00
$507,250.00
23
Insurance
4.45%
$162,827.96
$3,657,172.04
$3,820,000.00
$3,820,000.00
25
Public Safety
53.00
6.00
8.68%
$491,000.00 $5,654,800.00
$6,145,800.00
$6,145,800.00
26
Public Works
27.00
11.07%
$209,109.37
$1,888,325.08
$2,097,434.45
$2,074,155.00
$23,279.45
27
Health and Human Services
4.99%
$4,700.00
$94,100.00
$98,800.00
$98,800.00
28
Parks and Recreation
3.00
6.10%
$10,950.00
$179,500.00
$190,450.00
$190,450.00
29
Education (including Library)
#DIV/0!
$0.00
$0.00
30
Unclassified
-21.04%
($193,156.40)
$918,203.65
$725,047.25
$223,000.00
$502,047.25
31
Utilities and Bulk Purchases
2.82%
$30,150.00
$1,069,850.00
$1,100,000.00
$1,100,000.00
32
Landfill/Solid Waste Disposal
-3.10%
($25,630.00)
$825,630.00
$800,000.00
$800,000.00
35
Contingency
#DIV/0!
$0.00
$0.00
36
Statutory Expenditures
5.62%
$134,335.28
$2,389,941.72
$2,524,277.00
$2,524,277.00
37
Judgements
#DIV/0!
$0.00
$0.00
42
Shared Services
9.15%
$39,300.00
$429,500.00
$468,800.00
$468,800.00
43
Court and Public Defender
4.00
1.00
11.57%
$42,400.00
$366,500.00
$408,900.00
$408,900.00
44
Capital
240.00%
$240,000.00
$100,000.00
$340,000.00
$100,000.00
45
Debt
45.25%
$805,044.32
$1,778,973.47
$2,584,017.79
$2,521,510.00
$240,000.00
$62,507.79
46
Deferred Charges
#DIV/0!
$313,500.59
$313,500.59
$313,500.59
48
Debt-Type 1 School District
#DIV/0!
$0.00
$0.00
50
Reserve for Uncollected Taxes
-5.39%
($22,976.57)
$426,488.42
$403,511.85
$403,511.85
55
Surplus General Budget
#DIV/0!
$0.00
$0.00
Total
121.00
14.00
10.69%
$2,400,184.55 $22,456,954.38
$24,857,138.93
$24,029,304.44
$502,047.25
$325,787.24
$0.00
$0.00
Sheet UFB-3
X
X
X
Revenues at Risk
Non-recurring appropriation
reductions
Future Year Appropriation Increases
Structural Imbalance Offsets
Line Item.
USER FRIENDLY BUDGET SECTION
STRUCTURAL BUDGET IMBALANCES
Put "X" in cell to the left that
corresponds to the type of imbalance.
Capital - Reserve for Debt Service
Capital - Reserve for Debt Service Premiums
Trust Assessment Fund Balance - Prior Assessments
Amount
Comment/Explanation
$780,253.41 Oce time revenue utilized to pay down debt
$63,987.00 Oee time revenue utilized to pay down debt
$54,096.41 Oee time revenue utilized to pay down debt
Sheet UFB-4
% of Total
I
Vacant Land
2
Residential
3A/3B Farm
4A Commercial
4B Industrial
4C Apartments
1,314
3.45%
ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DATA
Property Tax Assessments - Taxable Properties (October 1, 2018 Value)
# of Parcels
Assessed Value
$80,327,900.00
Property Tax Assessments - Exempt Properties (October 1, 2018 Value)
# of Parcels
Assessed Value
%
of Total
15A Public Schools
8
$43,446,500.00
21.30%
10,501
$2,070,826,250.00
88.96%
15B Other Schools
0.00%
26
$1,790,138.00
0.08%
15C Public Property
985
$107,467,100.00
52.69%
185
$171,574,129.00
7.37%
15D Church and Charities
26
$16,181,018.00
7.93%
2
2
$542,900.00
$2,883,700.00
0.02%
15E Cemeteries & Graveyards
0.00%
0.12%
15F Other Exempt
233
$36,877,250.00
18.08%
5A/5B Railroad
6A/6B Business Personal Property
0.00%
0.00%
Total
12,030
$2,327,945,017.00
100.00%
Total
1,252
$203,971,868.00
100.00%
Average Ratio (%), Assessed to True Value
Equalized Valuation, Taxable Properties
96.10%
$2,422,419,372.53
Percentage of Exempt vs.
Non-Exempt Properties
8.76%
Total # of property tax appeals filed in 2018
County Tax Board
116.00
State Tax Court
32.00
Number of 2018 County Tax Board decisions appealed to Tax Court
Number of pending property tax appeals in State Tax Court
2.00
25.00
$44,712.01
Amount paid out by municipality for tax appeals in 2018
Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements
G Commercial/Industrial Exemption
I Dwelling Exemption
J
Dwelling Abatement
K
New Dwelling/Conversion Exemption
L New Dwelling/Conversion Abatement
N Multiple Dwelling Exemption
NO
Multiple Dwelling Abatement
Total 5 Yr Exemptions/Abatements
# of
Parcels
PILOT
Billing/Revenue
0
0.00
Assessed Value
Taxes if Billed in Full
2018 Total Tax Rate
0.00
Sheet UFB-5
0.00
USER FRIENDLY BUDGET SECTION
Long Term Tax Exemptions
Type of Project
(use drop-down
for data entry)
Prior Budget Year's Payments in Lieu of Tax (PILOT)- Long Term Tax Exemptions
Project
Name
Royal Timbers
Aff. Housing
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
PILOT Billing
$66,141.71
Taxes if Billed
In Full
Assessed Value 2018 Total Tax Rate
$13,069,500.00
$314,452.17
Project
Name
Type of Project
(use drop-down
for data entry) PILOT Billing Assessed Value 2018 Total Tax Rate
Taxes if Billed
In Full
Project
Name
Type of Project
(use drop-down
for data entry)
Taxes if Billed
In Full
PILOT Baling Assessed Value 18 Total Tax Rate
Total Long Term Exemptions Column Total
Mark "X" if Grand Total
66,141 71 13,069,500.00
314,452.17 Total Long Term Exemptions Column Total
$0.00
$0.00
$0.00 Total Long Term Exemptions-Column Total
$0.00
$0.00
$0.00
Sheet UFB-6
# of
# of
Full-Time Part-Time
Total
Personnel
Organization/Individuals Eligible for Benefit
Employees Employees
Cost
USER FRIENDLY BUDGET SECTION
BUDGETED PERSONNEL COSTS
Overtime
and other
Compensation
Base
Pension
(Estimate)
Health Benefits
Net of
Employment
Taxes and
Pay
Cost Share
Other Benefits
Governing Body
5.00
129,532.80
$53,000.00
$7,478.30
$65,000.00
$4,054.50
Supervisory Staff (Department Heads & Managers)
8.00
1,208,093.08
$789,334.00
$15,000.00
$111,375.03
$232,000.00
$60,384.05
Police Officers (Including Superior Officers)
41.00
4.00
8,277,450.33
$4,953,220.00
$675,000.00
$1,255,309.00
$1,015,000.00
$378,921.33
Fire Fighters (Including Superior Officers)
0.00
All Other Union Employees not listed above
71.00
5.00
6,102,420.79
$3,426,769.00
$191,132.00
$389,879.67 $1,783,000.00
$311,640.12
All Other Non-Union Employees not listed above
1.00
40,000.00
$40,000.00
Totals
121.00
14.00 15,757,497.00
$9,262,323.00
$881,132.00
$1,764,042.00 $3,095,000.00
$755,000.00
Yes
Is the Local Government required to comply with NJSA 11A (Civil Service)? - YES or 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.
Sheet UFB-7
USER FRIENDLY BUDGET SECTION - HEALTH BENEFITS
Current Year
Current Year # of
Annual Cost
Prior Year # of Prior Year Annual
Covered Members
Estimate per
Total Current
(Medical & Rx)
Employee
Year Cost
Covered Members Cost per Employee Total Prior Year
(Medical & Rx)
(Average)
Cost
Active Employees - Health Benefits - Annual Cost
Single Coverage
27.00
$15,001.80
$405,048.60
26.00
$13,687.80
$355,882.80
Parent & Child
15.00
$21,033.12
$315,496.80
15.00
$19,085.16
$286,277.40
Employee & Spouse (or Partner)
12.00
$32,070.36
$384,844.32
12.00
$29,196.60
$350,359.20
Family
38.00
$36,167.88
$1,374,379.44
41.00
$32,789.04
$1,344,350.64
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
($442,384.39)
($396,000.00)
92.00
$2,037,384.77
94.00
$1,940,870.04
Elected Officials - Health Benefits - Annual Cost
Single Coverage
2.00
$15,001.80
$30,003.60
2
$13,687.80
$27,375.60
Parent & Child
1.00
$21,033.12
$21,033.12
1
$19,085.16
$19,085.16
Employee & Spouse (or Partner)
1.00
$32,070.36
$32,070.36
1
$29,196.60
$29,196.60
Family
1.00
$36,167.88
$36,167.88
1
$32,789.04
$32,789.04
Employee Cost Sharing Contribution (enter as negative - )
($26,240.49)
($44,128.37)
Subtotal
5.00
$93,034.47
5.00
$64,318.03
Retirees - Health Benefits - Annual Cost
Single Coverage
9.00
$15,001.80
$135,016.20
8.00
$16,465.20
$131,721.60
Parent & Child
2.00
$21,033.12
$42,066.24
2.00
$19,985.52
$39,971.04
Employee & Spouse (or Partner)
2.00
$32,070.36
$64,140.72
2.00
$30,108.24
$60,216.48
Family
20.00
$36,167.88
$723,357.60
20.00
$35,041.44
$700,828.80
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
$0.00
33.00
$964,580.76
32.00
$932,737.92
GRAND TOTAL
130.00
$3,095,000.00
131.00
$2,937,925.99
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.
Is medical coverage provided by the SHBP (Yes or No)?
Is prescription drug coverage provided by the SHBP (Yes or No)?
Sheet UFB-8
USER FRIENDLY BUDGET SECTION
ACCUMULATED ABSENCE LIABILITY
Organization/Individuals Eligible for Benefit
PBA/SOA
AFSCME (WHITE COLLAR)
AFSCME (BLUE COLLAR)
AFSCME (DEPARTMENT HEADS)
USWU (CONSTRUCTION/INSPECTORS)
GWU (TELECOMMUNICATIONS)
OTHER (NON-CLASSIFED)
Totals
Legal basis for benefit
(check applicable items)
Gross Days of
Accumulated Dollar Value of Compensated
Absence
Approved
Labor
Individual
Local
Employment
Absences
Agreement Ordinance Agreement
358.71
$828,534.06
X
182.48
$166,713.71
X
245.57
$201,919.46
X
137.18
$219,752.12
X
22.95
$27,232.83
X
40.48
$49,150.62
X
118.63
$320,345.66
X
X
X
1105.99
$1,813,648.46
$50,127.87
$150,000.00
Total Funds Reserved as of end of 2018
Total Funds Appropriated in 2019
UFB-9 Accumulated Absence Liability
USER FRIENDLY BUDGET SECTION - OUTSTANDING DEBT; PER CAPITA AND BUDGET IMPACT
Gross
Debt
Deductions
Net
Debt
Current Year
Budget
2020
Budget
2021
Budget
All Additional Future
Years' Budgets
Local School Debt
$26,454,550.00
$26,454,550.00
$0.00 Utility Fund - Principal
Regional School Debt
$42,906,150.96
$42,906,150.96
$0.00 Utility Fund - Interest
Bond Anticipation Notes - Principal
$871,513.00
Utility Fund Debt
Bond Anticipation Notes - Interest
$254,000.00
10
$0.00 Bonds - Principal
$1,170,000.00
$1,155,000.00
$1,095,000.00
10
$0.00 Bonds - Interest
$210,450.00
$181,037.50
$148,250.00
$4,330,000.00
$329,627.50
0
$0.00 Loans & Other Debt - Principal
$13,728.00
$14,004.00
$14,286.00
$52,296.00
10
$0.00 Loans & Other Debt - Interest
$1,819.00
$1,542.00
$1,261.00
$2,111.34
0
$0.00
10
$0.00 Total
$2,521,510.00
$1,351,583.50 $1,258,797.00
$4,714,034.84
Municipal Purposes