Start your 7-day free trial — unlock full access instantly.

Lead Closed

This opportunity is no longer accepting submissions.

ManningtonGreen Risk

ClosedGeneral

2023 Adopted User Friendly Budget

BID #: N/A

DUE: TBD

VALUE: $6,250,852.78

100

Rating

Risk Rank

Green Risk

AI-Powered Lead Insights

Executive Summary

The document is the 2023 Adopted User Friendly Budget for Mannington Township, Salem County, New Jersey. It provides a detailed breakdown of the municipality's financial information, including property tax levies, anticipated revenues, appropriations, debt, and shared services. The budget outlines key financial data for the municipality, including revenue, expenses, and property tax information.

Web Content

Automated discovery link found on Mannington website.

Document Text

--- Document: 2023 Adopted User Friendly Budget Document ---
GREAT SEAL OF THE STATE OF NE
JERSEY
Year: 2023 Municipal User Friendly Budget
State of New Jersey
Local Government Services
MUNICIPALITY: 1705 Mannington Township - County of Salem
Filename: 1705 fba 2023.xlsm
Adopted
Municode: 1705
Website: www.manningtontwp.com
Phone Number: 856-935-2359
Mailing Address: 491 Route 45
Municipality: Mannington State: NJ Zip: 08079
Mayor
First Name Middle Name Last Name Term Expires Business Email
Donald C. Asay 12/31/2025 dasay@manningtontwp.com
Chief Administrative Officer
Esther A. Mitchell
townshipclerk@manningtontwp.com
Chief Financial Officer
Diane
Elwell
manningtontwpcfo@manningtontwp.com
Municipal Clerk
Esther A. Mitchell
townshipclerk@manningtontwp.com
Registered Municipal Accountant
Fred S. Caltabiano fcaltabiano@bowman.cpa
Governing Body Members
First Name Middle Name Last Name Term Expires Business Email
Kenneth H. Dunham, Jr. 12/31/2024 kdunham@manningtontwp.com
Luke S. Patrick, Jr. 12/31/2023 lpatrick@manningtontwp.com
USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN
2022 Calendar Year Property Tax Levies - ALL entities levying property taxes
Calendar Year Calendar Year % of
Tax Rate
Tax Levy
Total Levy
Municipal Purpose Tax
0.279
$488,178.48
8.06%
Municipal Library
0.00%
Municipal Open Space
0.020
$34,950.72
0.58%
Municipal Arts and Culture
0.00%
Fire Districts (avg. rate/total levies)
0.00%
Other Special Districts (total levies)
0.00%
Local School District
1.807
$3,158,020.00
52.12%
Regional School District
0.00%
County Purposes
1.339
$2,338,739.90
38.60%
County Library
0.00%
County Board of Health
0.00%
County Open Space
0.022
$38,775.53
0.64%
Other County Levies (total)
0.00%
Total (Calendar Year 2022 Budget)
3.467
$6,058,664.63
100.00%
October 1, 2022
$174,655,082.00
$172,500.00
Total Taxable Valuation as of
(To be used to calculate the current year tax rate)
Current Year Average Residential Assessment
Prior Year to Current Year Comparison
Comparison - Municipal Purposes Tax Rate
Prior Year
0.279
Current Year % Change (+/-)
0.279
0.00%
Comparison - Municipal Purposes Tax Levy
Prior Year
$488,178.48
Current Year % Change (+/-)
$487,223.92
-0.20%
Current Year 2023 Budget
Taxes
Actual/Estimated
Tax Levy
Avg Residential
Taxpayer Impact
$479.88
Municipal Purpose Tax
Municipal Library
$34.40 Municipal Open Space
Municipal Arts and Culture
$0.00 Fire Districts (total levies)
$0.00 Other Special Districts (total levies)
$3,108.04 Local School District
$0.00 Regional School District
$2,303.08 County Purposes
$0.00 County Library
$0.00 County Board of Health
$37.84
County Open Space
$0.00 Other County Levies (total)
$5,963.24 Total ESTIMATED amount to be raised by taxes
ACTUAL
ACTUAL
$487,223.92
$34,931.02
ESTIMATED
$3,268,551.00
ESTIMATED
$2,420,595.80
ESTIMATED
$39,551.04
$6,250,852.78
Revenue Anticipated, Excluding Tax Levy
1,021,934.67
Budget Appropriations, before Reserve for Uncollected Taxes
1,188,200.01
Total Non-Municipal Tax Levy
$5,763,628.86
Amount to be Raised by Taxes - Before RUT
$5,929,894.20
Reserve for Uncollected Taxes (RUT)
$320,958.58
Total Amount to be Raised by Taxes
$6,250,852.78
% of Tax Collections used to Calculate RUT
94.86%
If% used exceeds the actual collection % then
reference the statutory exception used
$ Change (+/-)
Tax Collections - ACTUAL as of Prior Year
($954.56)
Total Tax Revenue, Collections CY 2022
$ Change (+/-) Total Tax Levy, CY 2022
$0.00 % of Taxes Collected, CY 2022
Delinquent Taxes - December 31, 2022
Sheet UFB-1
5,807,363.72
6,069,665.96
95.68%
$187,600.88
Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Onl)
Prior Year
$479.88
Current Year
$479.88
% Change (+/-)
0.00%
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
Arts and Culture
Trust Fund
Utility
Utility
Utility
Utility
Utility
08
Surplus
13.38%
$53,400.00
$399,000.00
$452,400.00
$452,400.00
08
Local Revenue
-42.80%
($32,456.23)
$75,831.23
$43,375.00
$43,375.00
09
State Aid (without offsetting appropriation)
0.69%
$1,885.00
$272,718.00
$274,603.00
$274,603.00
08
Uniform Construction Code Fees
#DIV/0!
$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
-65.14%
($261,214.99)
$400,995.66
$139,780.67
$139,780.67
08
Other Special Items
#DIV/0!
$14,226.00
$14,226.00
$14,226.00
15
Receipts from Delinquent Taxes
-52.82%
($109,226.52)
$206,776.52
$97,550.00
$97,550.00
Amount to be raised by taxation
07
Local Tax for Municipal Purposes
-9.66%
($55,819.43)
$577,974.37
$522,154.94
$487,223.92
$34,931.02
07
Minimum Library Tax
#DIV/0!
$0.00
$0.00
54
Open Space Levy Tax
#DIV/0!
$0.00
$0.00
56
Arts and Cultural 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
-20.13%
($389,206.17)
$1,933,295.78
$1,544,089.61
$1,509,158.59
$34,931.02
$0.00
$0.00
$0.00
$0.00
$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.
Prior Year
$ Difference
Current v. Prior
Year
Total Modified
Appropriation
for Service Type
(Prior Year)
Total
Appropriation for
Service Type
(Current Year)
General
Budget
Public & Private
Offsets
Open Space
Budget
Arts and Culture
Trust Fund
Utility
Utility
Utility
Utility
Utility
20
General Government
1.00 10.00
12.22%
$43,120.00
$352,940.00
$396,060.00
$396,060.00
21
Land-Use Administration
3.86%
$600.00
$15,535.00
$16,135.00
$16,135.00
22
Uniform Construction Code
2.00
5.26%
$205.00
$3,900.00
$4,105.00
$4,105.00
23
Insurance
10.52%
$6,827.00
$64,898.00
$71,725.00
$71,725.00
25
Public Safety
4.39%
$2,040.00
$46,510.00
$48,550.00
$48,550.00
26
Public Works
2.00
7.00
-2.99%
($6,000.00)
$200,600.00
$194,600.00
$194,600.00
27
Health and Human Services
23.66%
$3,230.00
$13,650.00
$16,880.00
$16,880.00
28
Parks and Recreation
0.00%
$0.00
$1,250.00
$1,250.00
$1,250.00
29
Education (including Library)
#DIV/0!
$0.00
$0.00
30
Unclassified
-59.86%
($261,234.69)
$436,426.55
$175,191.86
$140,260.84
$34,931.02
31
Utilities and Bulk Purchases
-5.26%
($4,925.00)
$93,700.00
$88,775.00
$88,775.00
32
Landfill / Solid Waste Disposal
0.00%
$0.00
$1,500.00
$1,500.00
$1,500.00
35
Contingency
#DIV/0!
$0.00
$0.00
36
Statutory Expenditures
20.32%
$9,948.00
$48,968.00
$58,916.00
$58,916.00
37
Judgements
#DIV/0!
$0.00
$0.00
42
Shared Services
10.41%
43
Court and Public Defender
0.00%
$12,032.00
$0.00
$115,581.00
$127,613.00
$127,613.00
44
Capital
-32.15%
($10,110.00)
$31,450.00
$21,340.00
$10.00
$21,340.00
45
Debt
#DIV/0!
$0.00
$0.00
46
Deferred Charges
#DIV/0!
$480.17
$480.17
$480.17
48
Debt Type 1 School District
#DIV/0!
$0.00
$0.00
50
Reserve for Uncollected Taxes
3.43%
$10,629.10
$310,329.48
$320,958.58
$320,958.58
55
Surplus General Budget
#DIV/0!
$0.00
$0.00
Total
3.00
19.00
-11.12%
($193,158.42) $1,737,248.03
$1,544,089.61
$1,368,897.75
$34,931.02
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Sheet UFB-3
Revenues at Risk
Non-recurring appropriation
reductions
Future Year Appropriation Increases
Structural Imbalance Offsets
None Noted
Line Item.
Put "X" in cell to the left that
corresponds to the type of imbalance.
USER FRIENDLY BUDGET SECTION
STRUCTURAL BUDGET IMBALANCES
Sheet UFB-4
Amount
Comment/Explanation
ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DATA
Property Tax Assessments - Taxable Properties (October 1, 2022 Value)
Property Tax Assessments - Exempt Properties (October 1, 2022 Value)
# of Parcels Assessed Value % of Total
# of Parcels
Assessed Value
% of Total
1
Vacant Land
232
$4,817,200.00
2.76%
15A Public Schools
3
$13,598,200.00
21.81%
2
Residential
416
$71,852,300.00
41.14%
15B Other Schools
1
$1,120,000.00
1.80%
3A/3B Farm
558
$52,888,500.00
30.28%
15C Public Property
75
$36,657,800.00
58.79%
4A Commercial
37
$13,618,700.00
7.80%
15D Church and Charities
11
$2,389,800.00
3.83%
4B Industrial
4
$30,329,900.00
17.37%
15E Cemeteries & Graveyards
2
$63,100.00
0.10%
4C Apartments
0.00%
15F Other Exempt
9
$8,522,800.00
13.67%
5A/5B Railroad
11
$0.00
0.00%
6A/6B Business Personal Property
1
$1,148,482.00
0.66%
Total
1,259
$174,655,082.00
100.00%
Total
101
$62,351,700.00
100.00%
Average Ratio (%), Assessed to True Value
95.16%
Equalized Valuation, Taxable Properties
$183,538,337.54
Percentage of Exempt vs.
Non-Exempt Properties
35.70%
Total # of property tax appeals filed in 2022
County Tax Board
3.00
State Tax Court
0.00
Number of 2022 County Tax Board decisions appealed to Tax Court
0.00
Number of pending property tax appeals in State Tax Court
0.00
Amount paid out by municipality for tax appeals in 2022
$12,522.81
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
0
Multiple Dwelling Abatement
Total 5 Yr Exemptions/Abatements
# of
Parcels
PILOT
Billing/Revenue
Assessed Value
Taxes if Billed in Full
2022 Total Tax Rate
0
0.00
0.00
Sheet UFB-5
0.00
USER FRIENDLY BUDGET SECTION
Long Term Tax Exemptions
Priar Budect Year's Payments in Lich of Tax (PILOT) - Long Term Tax Exemptions
Prior Budget Year's Payments in Licu of Tax (PILOT) - 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
Type of Project
Project
(use drop-down
Taxes if Billed
In Full
Name
for data entry)
PILOT Billing Assessed Value
2022 Total Tax Rate
Project
Name
Type of Project
(use drop-down
for data entry) PILOT Billing Assessed Value 2022 Total Tax Rate
Taves if Billed
In Full
Project
Type of Project
(use drop-down
Name
for data entry)
PILOT Billing
NONE
Taxes if Billed
In Full
Assessed Value 2022 Total Tax Rate
Projcet
Name
Type of Project
(use drop-down
for data entry)
PILOT Billing
Assessed Value
Taxes if Billed
In Fult
2022 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
Mark "X" if Grand Total
$0.00 Total Long Term Exemptions - Column Total
$0.00
$0.00
$0.00 Total Long Term Exemptions - Column Total
Total Long Term Exemptions - GRAND TOTAL
$0.00
$0.00
50.00
$0.00
$0.00
$0.00
Sheet UFB-6
Sheet UFB-6C
USER FRIENDLY BUDGET SECTION
BUDGETED PERSONNEL COSTS
# of
Full-Time
# of
Organization / Individuals Eligible for Benefit
Part-Time
Employees Employees
Total
Personnel
Cost
Base
Pay
Overtime
and other
Pension
(Estimate)
Health Benefits
Net of
Employment
Taxes and
Compensation
Cost Share
Other Benefits
Governing Body
Supervisory Staff (Department Heads & Managers)
1.00
3.00
3.00
26,223.54
186,596.24
$24,360.00
$151,305.00
$11,966.40
$11,750.00
$1,863.54
$11,574.84
Police Officers (Including Superior Officers)
0.00
Fire Fighters (Including Superior Officers)
0.00
All Other Union Employees not listed above
0.00
All Other Non-Union Employees not listed above
2.00. 13.00
222,150.89
$178,775.00
Totals
3.00
19.00
434,970.67
$354,440.00
Is the Local Government required to comply with N.J.S.A. 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.
$17,949.60
$11,750.00
$13,676.29
$0.00
$29,916.00
$23,500.00
$27,114.67
NO
Sheet UFB-7
USER FRIENDLY BUDGET SECTION - HEALTH BENEFITS
Current Year
Current Year # of
Covered Members
(Medical & Rx)
Annual Cost
Estimate per
Employee
Prior Year # of
Prior Year Annual
Total Current
Year Cost
Covered Members
(Medical & Rx)
Cost per Employee Total Prior Year
(Average)
Cost
Active Employees - Health Benefits - Annual Cost
Single Coverage
2.00
$12,408.84
$24,817.68
2.00
$10,178.04
$20,356.08
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
($3,074.88)
($2,882.16)
2.00
$21,742.80
2.00
$17,473.92
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
$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
GRAND TOTAL
2.00
$21,742.80
2.00
$17,473.92
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)?
YES
Is prescription drug coverage provided by the SHBP (Yes or No)?
YES
Sheet UFB-8
USER FRIENDLY BUDGET SECTION
ACCUMULATED ABSENCE LIABILITY
Organization/Individuals Eligible for Benefit
Township does not pay accumlated absenses at terminted
employment.
Totals
Gross Days of
Accumulated
Absence
Dollar Value of Compensated
Absences
0.00
Total Funds Reserved as of end of 2022
Total Funds Appropriated in 2023
UFB-9 Accumulated Absence Liability
$0.00
Legal basis for benefit
(check applicable items)
Approved
Labor
Local
Agreement Ordinance
Individual
Employment
Agreement
USER FRIENDLY BUDGET SECTION - OUTSTANDING DEBT; PER CAPITA AND BUDGET IMPACT
Gross
Debt
Deductions
Net
Debt
Current Year
Budget
2024
Budget
2025
Budget
All Additional Future
Years' Budgets
Local School Debt
Regional School Debt
$570,000.00
$570,000.00
$0.00 Utility Fund - Principal
$0.00 Utility Fund - Interest
Utility Fund Debt
Bond Anticipation Notes - Principal
Bond Anticipation Notes - Interest
$0.00 Bonds - Principal
$0.00 Bonds - Interest
$0.00 Loans & Other Debt - Principal
$0.00 Loans & Other Debt - Interest
$0.00
Total
$0.00
$0.00
$0.00
$0.00
Municipal Purposes
Debt Authorized (BNI)
$50,000.00
$50,000.00 Total Principal
$0.00
$0.00
$0.00
$0.00
Notes Outstanding
$0.00 Total Interest
$0.00
$0.00
$0.00
$0.00
Bonds Outstanding
$0.00 % of Total Current Year Budget
0.00%
Loans and Other Debt
Description
Debt Not Listed Above
Total (Current Year)
$620,000.00
$570,000.00
$50,000.00 Total Guarantees - Governmental
Total Guarantees Other
Total Capital/Equipment Leases
Total Other
Population (2020 census)
1,475
Per Capita Gross Debt
$420.34
Bond Rating
Moody's
Standard & Poors
Fitch
Per Capita Net Debt
$33.90
Rating
3 Year Average Property Valuation
$188,346,608.67
Year of Last Rating
Net Debt as % of 3 Year Average Property Valuation
0.03%
Mark "X" if Municipality has no bond rating
X
Sheet UFB-10
Lead or
Recipient
Agency
Recipient Municipality
Recipient Municipality
Recipient
USER FRIENDLY BUDGET SECTION - SHARED SERVICES PROVIDED AND RECEIVED
Agency Type
Agency Providing Services To/Receiving Services From
Department
Amount Received Page Total
Amount Paid Page Total
Page Total
Lower Alloways Creek Township
Borough of Woodstown
State of NJ
Type of Shared Service
Landfill/Solid Waste Disposal
Court and Public Defender
Uniform Construction Code
Notes (Enter more specifics if needed)
Begin Date
End Date
Trash Collection
Municipal Court
1/1/2023 12/31/2023
1/1/2023 12/31/2023
1/1/2023 12/31/2023
Amount to be
Received/Paid
$82,613.00
$45,000.00
$0.00
Sheet UFB-11
$0.00
$127,613.00
$127,613.00
Lead or
Recipient
Agency
Agency Type
Providing Services To/Receiving Services From
Amount Received Total
Amount Paid Total
Total
Department
Type of Shared Service
Notes (Enter more specifics if needed)
Begin Date
End Date
Amount to be
Received/Paid
Sheet UFB-11
$0.00
$127.613.00
$127,613.00
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
USER FRIENDLY BUDGET SECTION - Notes
(Press ALT-Enter to go to a new line in each cell)