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Audit Report – Year Ended 2015
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ISSUED: 6/15/2016
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Executive Summary
The document is an audit report for the Borough of North Arlington, Bergen County, New Jersey, for the year ended December 31, 2015. Prepared by Lerch, Vinci & Higgins, LLP, the report includes independent auditor's reports, financial statements (balance sheets, statements of operations, statements of revenues and expenditures) for various funds including the Current Fund, Trust Funds, General Capital Fund, and Water Utility Operating Fund, and supplementary schedules. The report also covers compliance with Government Auditing Standards.
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--- Document: Audit Report – Year Ended 2015 Document --- BOROUGH OF NORTH ARLINGTON BERGEN COUNTY, NEW JERSEY REPORT OF AUDIT YEAR ENDED DECEMBER 31, 2015 BOROUGH OF NORTH ARLINGTON TABLE OF CONTENTS Exhibits Page Part I - Report on Audit of Financial Statements and Supplementary Schedules Independent Auditor's Report 1-3 Financial Statements A Comparative Balance Sheets - Regulatory Basis - Current Fund 4-5 A-1 Comparative Statements of Operations and Changes in Fund Balance - Regulatory Basis - Current Fund 6 A-2 Statement of Revenues - Regulatory Basis - Current Fund 7-8 A-3 Statement of Expenditures - Regulatory Basis - Current Fund 9-15 B Comparative Balance Sheets - Regulatory Basis - Trust Funds 16-17 B-1 Comparative Statements of Changes in Fund Balances - Regulatory Basis Assessment Trust Fund 18 B-2 Statement of Revenues - Regulatory Basis - Assessment Trust Fund 18 B-3 Statement of Expenditures - Regulatory Basis - Assessment Trust Fund 18 C Comparative Balance Sheets - Regulatory Basis - General Capital Fund 19 C-1 Comparative Statements of Changes in Fund Balances - Regulatory Basis General Capital Fund 20 D Comparative Balance Sheets - Regulatory Basis - Water Utility Operating Fund 21 Notes to Financial Statements 22-59 Supplementary Schedules Current Fund A-4 Statement of Cash - Collector/Treasurer 60 A-5 Statement of Change Funds 61 A-6 Statement of Amount Due from State of New Jersey - Senior Citizens' And Veterans' Deductions 61 A-7 Statement of Grants Receivable 62 A-8 Statement of Taxes Receivable and Analysis of Property Tax Levy 63 A-9 Statement of Tax Title Liens 64 A-10 Statement of Revenue Accounts Receivable 64 A-11 Statement of Deferred Charges N.J.S.A. 40A:4-53 - Special Emergency 65 A-12 Statement of Deferred Charges 65 A-13 Statement of 2014 Appropriation Reserves 66-67 A-14 Statement of Encumbrances Payable 68 A-15 Statement of Accounts Payable 68 A-16 Statement of Fees Payable 68 A-17 Statement of Prepaid Taxes 69 A-18 Statement of Tax Overpayments 69 A-19 Statement of County Taxes Payable 70 A-20 Statement of Prepaid Local School District Taxes 70 BOROUGH OF NORTH ARLINGTON TABLE OF CONTENTS (Continued) Exhibits Page Supplementary Schedules (Continued) Current Fund (Continued) A-21 Statement of Prepaid Payroll Expenditures 70 A-22 Statement of Appropriated Reserves 71 A-23 Statement of Reserve for Federal and State Grants - Unappropriated 72 A-24 Statement of Miscellaneous Reserves 72 A-25 Statement of Reserve for Tax Appeals 72 A-26 Statement of Tax Anticipation Note Payable 73 A-27 Statement of Special Emergency Note Payable 73 Trust Funds B-4 Statement of Cash and Investments- Collector/Treasurer 74 B-5 Analysis of Assessment Cash 75 B-6 Statement of Due To Current Fund - Animal Control Trust Fund 75 B-7 Statement of Amount Due To State of New Jersey - Animal Control Fund 76 B-8 Statement of Reserve (Deficit) for Animal Control Expenditures - Animal Control Fund 76 B-9 Statement of Assessment Receivable - Assessment Trust Fund 77 B-10 Statement of Assessment Serial Bonds - Assessment Trust Fund 78 B-11 Statement of Assessment Overpayments 79 B-12 Statement of Due To Current Fund - Assessment Trust Fund 79 B-13 Statement of Due to Current Fund - Other Trust Fund 79 B-14 Statement of Payroll and Payroll Deductions Payable - Other Trust Fund 80 B-15 Statement of Reserve for Library - Other Trust Fund 80 B-16 Statement of Miscellaneous Reserves - Other Trust Fund 81 B-17 Statement of Due to Current Fund - Unemployment Insurance Trust Fund 82. B-18 Schedule of Reserve for Unemployment Insurance Benefits - Unemployment Insurance Trust Fund 82 General Capital Fund C-2 Statement of Cash - Collector/Treasurer 83 C-3 Analysis of Cash 84 C-4 Statement of Grants/Other Receivable 85 C-5 Statement of Due From Current Fund 86 C-6 Statement of Deferred Charges to Future Taxation - Funded 86 C-7 Statement of Deferred Charges to Future Taxation 87 C-8 Statement of General Serial Bonds 88 C-9 Statement of Bond Anticipation Notes 89 C-10 Statement of Improvement Authorizations 90 C-11 Schedule of Contracts Payable 91 C-12 Statement of Capital Improvement Fund 91 C-13 Statement of Reserve for Payment of Debt 92 C-14 Statement of Reserve for Future Capital Improvements 92 C-15 Statement of Bonds and Notes Authorized But Not Issued 93 BOROUGH OF NORTH ARLINGTON TABLE OF CONTENTS (Continued) Exhibits Page Part II - Government Auditing Standards 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 94-95 Schedule of Expenditures of Federal Awards, Schedule A Schedule of Expenditures of State Financial Assistance, Schedule B 96 97 Notes to the Schedules of Expenditures of Federal Awards and State Financial Assistance 98 Schedule of Findings and Responses 99-101 Summary Schedule of Prior Year Audit Findings 102 Part III – Supplementary Data and Letter of Comments and Recommendations Comparative Statement of Operations and Change in Fund Balance - Current Fund 103 Comparative Schedule of Tax Rate Information 104 Comparison of Levies and Collection Currently 104 Delinquent Taxes and Tax Title Liens 105 Comparative Schedule of Fund Balances 105 Officials in Office and Surety Bonds 106 General Comments 107-109 Recommendations 110-111 BOROUGH OF NORTH ARLINGTON BERGEN COUNTY PART I REPORT ON AUDIT OF FINANCIAL STATEMENTS AND SUPPLEMENTARY SCHEDULES YEAR ENDED DECEMBER 31, 2015 LWH DIETER P. LERCH, CPA, RMA, PSA GARY J. VINCI, CPA, RMA, PSA GARY W. HIGGINS, CPA, RMA, PSA JEFFREY C. BLISS, CPA, RMA, PSA PAUL J. LERCH, CPA, RMA, PSA DONNA L. JAPHET, CPA, PSA JULIUS B. CONSONI, CPA, PSA ANDREW D. PARENTE, CPA, RMA, PSA LERCH, VINCI & HIGGINS, LLP CERTIFIED PUBLIC ACCOUNTANTS REGISTERED MUNICIPAL ACCOUNTANTS Honorable Mayor and Members of the Borough Council Borough of North Arlington North Arlington, New Jersey Report on the Financial Statements INDEPENDENT AUDITOR'S REPORT ELIZABETH A. SHICK, CPA, RMA, PSA ROBERT W. HAAG, CPA, PSA DEBORAH K. LERCH, CPA, PSA RALPH M. PICONE, CPA, RMA, PSA DEBRA GOLLE, CPA CINDY JANACEK, CPA, RMA MARK SACO, СРА SHERYL M. NICOLOSI, CРА ROBERT AMPONSAH, CPA We have audited the accompanying balance sheets regulatory basis of the various funds and account group of the Borough of North Arlington, as of December 31, 2015 and 2014, and the related statements of operations and changes in fund balance regulatory basis for the years then ended, and the related statement of revenues - regulatory basis and statement of expenditures - regulatory basis of the various funds for the year ended December 31, 2015 and the related notes to the financial statements. Management's Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial accounting and reporting principles and practices that demonstrate compliance with the regulatory basis of accounting and budget laws prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatements, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States and the audit requirements prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. 17-17 ROUTE 208 FAIR LAWN, NJ 07410 TELEPHONE (201) 791-7100 FACSIMILE (201) 791-3035 WWW.LVHCPA.COM 1 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles As described in Note 1 of the financial statements, the financial statements are prepared by the Borough of North Arlington on the basis of the financial accounting and reporting principles and practices that demonstrate compliance with the regulatory basis of accounting and budget laws prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, which is a basis of accounting other than accounting principles generally accepted in the United States of America, to meet the financial reporting requirements of the State of New Jersey for municipal government entities. The effects on the financial statements of the variances between the regulatory basis of accounting described in Note 1 and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material. Adverse Opinion on U.S. Generally Accepted Accounting Principles In our opinion, because of the significance of the matter discussed in the "Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles" paragraph, the financial statements referred to above do not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of each fund of the Borough of North Arlington as of December 31, 2015 and 2014, or changes in financial position for the years then ended. Basis for Qualified Opinion on Regulatory Basis of Accounting As discussed in Note 17 of the financial statements, the financial statements - regulatory basis of the Length of Service Awards Program (LOSAP) Trust Fund have not been audited, and we were not required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, to audit nor were we engaged to audit the LOSAP Trust Fund financial statements as part of our audit of the Borough's financial statements as of and for the years ended December 31, 2015 and 2014. The LOSAP Trust Fund financial activities are included in the Borough's Trust Funds, and represent 44 and 56 percent of the assets and liabilities, respectively, of the Borough's Trust Funds as of December 31, 2015 and 2014. Qualified Opinion on Regulatory Basis of Accounting In our opinion, except for the possible effects of such adjustments, if any, as might have been determined to be necessary had the LOSAP Trust Fund financial statements been audited as described in the "Basis for Qualified Opinion on Regulatory Basis of Accounting" paragraph above, the financial statements – regulatory basis referred to above present fairly, in all material respects, the financial position - regulatory basis of the various funds and account group of the Borough of North Arlington as of December 31, 2015 and 2014, and the results of operations and changes in fund balance - regulatory basis and the respective revenues - regulatory basis and expenditures - regulatory basis for the year ended December 31, 2015 in accordance with the financial accounting and reporting principles and practices prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey as described in Note 1. 2 Other Matters Other Information Our audit was conducted for the purpose of forming an opinion on the financial statements of the Borough of North Arlington as a whole. The supplementary schedules listed in the table of contents, schedule of expenditures of federal awards, schedule of expenditures of state financial assistance and the supplementary data and letter of comments and recommendations section are presented for purposes of additional analysis and are not a required part of the financial statements of the Borough of North Arlington. The supplementary schedules listed in the table of contents, schedule of expenditure of federal awards and schedule of expenditures of state financial assistance are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary schedules listed in the table of contents, schedule of expenditures of federal awards and schedule of expenditures of state financial assistance are fairly stated, in all material respects, in relation to the financial statements as a whole on the basis of accounting described in Note 1. The supplementary data and letter of comments and recommendations section has not been subject to the auditing procedures applied in the audit of the financial statements, and accordingly, we do not express an opinion or provide any assurance on it. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated June 15, 2016 on our consideration of the Borough of North Arlington's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Borough of North Arlington's internal control over financial reporting and compliance. Vine Hriggios, LLP LERCH, VINCI & HIGGINS, LLP Certified Public Accountants Registered Municipal Accountants Fair Lawn, New Jersey June 15, 2016 Paul. Lerch Registered Municipal Accountant RMA Number CR00457 3 BOROUGH OF NORTH ARLINGTON COMPARATIVE BALANCE SHEETS - REGULATORY BASIS CURRENT FUND AS OF DECEMBER 31, 2015 AND 2014 Reference 2015 2014 EXHIBIT A Page 1 ASSETS Current Fund Cash and Cash Equivalents A-4 $ 4,756,506 $ 8,099,901 Cash - Change Funds A-5 200 200 Due from State of New Jersey - Senior & Veterans Deductions A-6 23,587 22,837 Grants Receivable A-7 427,129 401,176 5,207,422 8,524,114 Receivables and Other Assets With Full Reserves Taxes Receivable A-8 611,587 1,364,732 Tax Title Liens Receivable A-9 60,221 22,927 Interfunds Receivable Due From Animal Control Fund B-6 19,545 9,774 Due from Unemployment Trust Fund B-17 3 Revenue Accounts Receivable A-10 25,399 24,411 Prepaid School Taxes A-20 2,299 2,290 Prepaid Payroll Expenditure A-21 252,758. 719,051 1,676,895 Deferred Charges: Special Emergency Authorization (40A:4-55) Five Year A-11 537,753 474,441 Overexpenditure of Appropriation Reserve A-12 7,084 Overexpenditure of Grant Appropriation A-12 449 Operating Deficit A-12 70,690 537,753 552,664 Total Assets $ 6,464,226 $ 10,753,673 See Accompanying Notes to Financial Statements 4 BOROUGH OF NORTH ARLINGTON COMPARATIVE BALANCE SHEETS - REGULATORY BASIS CURRENT FUND AS OF DECEMBER 31, 2015 AND 2014 Reference 2015 2014 LIABILITIES, RESERVES AND FUND BALANCE Liabilities Appropriation Reserves A-3,A-13 $ 936,694 $ 1,226,596 Encumbrances Payable A-14 190,504 419,596 Accounts Payable A-15 23,593 Fees Payable A-16 2,530 631 Prepaid Taxes A-17 271,388 166,741 Tax Overpayments A-18 172,227 243,913 County Added and Omitted Taxes Payable A-19 12,923 3,172 Tax Anticipation Note Payable A-26 4,750,000 Special Emergency Note Payable A-27 537,753 510,000 Interfunds Payable Due to Assessment Trust Fund B-12 84,410 68,026 Due to Other Trust Fund B-13 386,594 66,189 Due to General Capital Fund C-5 223,355 504,987 Reserve for Tax Appeals A-25 200,000 Reserve for Federal and State Grants - Appropriated A-22 473,095 410,340 Reserve for Federal and State Grants - Unappropriated Miscellaneous Reserves A-23 57,086 54,686 A-24 13,905 125,593 3,562,464 8,574,063 Reserve for Receivables Fund Balance A A-1 719,051 1,676,895 2,182,711 502,715 Total Liabilities, Reserves and Fund Balance $ 6,464,226 $ 10,753,673 See Accompanying Notes to Financial Statements 5 BOROUGH OF NORTH ARLINGTON COMPARATIVE STATEMENTS OF OPERATIONS AND CHANGES IN FUND BALANCE REGULATORY BASIS - CURRENT FUND FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014 REVENUE AND OTHER INCOME REALIZED Miscellaneous Revenue Anticipated Receipts from Delinquent Taxes Receipts from Current Taxes Non-Budget Revenues Other Credits to Income: Interfunds Returned Unexpended Balance of Appropriation Reserves Liquidation of Prior Year Prepaid Payroll Expenditure Reference 2015 2014 EXHIBIT A-1 A-2 $ 4,224,695 $ 4,706,852 A-2 904,491 683,700 A-2 43,755,971 41,447,400 A-2 92,985 91,174 A 9,777 292,289 A-13 529,705 180,858 A-1, A-21 252,758 Total Income 49,770,382 47,402,273 EXPENDITURES Budget Appropriations Operations Salaries and Wages A-3 6,934,983 6,803,051 Other Expenses A-3 8,948,093 8,639,785 Capital Improvements A-3 100,000 Municipal Debt Service A-3 3,070,328 3,144,825 Deferred Charges, Statutory Expenditures and Judgments A-3 2,128,479 2,051,153 Local District School Tax A-20 23,622,703 23,058,397 County Taxes A-19 3,551,122 3,410,281 Overexpenditure of Appropriation Reserves A-12 7,084 Overexpenditure of Grant Appropriation A-12 449 Refund of Prior Year Taxes and Revenue A-4 31,124 99,896 Disallowed Senior Citizens and Veterans Deductions - Prior Year A-6 9,000 750 Interfunds and Prepaid Expenditures Advanced A 19,554 264,825 Total Expenditures 48,415,386 47,480,496 Deficit in Revenue 1,354,996 (78,223) Adjustment to Income before Surplus: Expenditures included above which are by Statute Deferred Charges to Budgets of Succeeding Years A-11 325,000 78,223 Statutory Excess to Surplus A-1 1,679,996 Fund Balance, January 1 Fund Balance, December 31 A 502,715 502,715 A $ 2,182,711 $ 502,715 See Accompanying Notes to Financial Statements 6 EXHIBIT A-2 Page 1 BOROUGH OF NORTH ARLINGTON STATEMENT OF REVENUES - REGULATORY BASIS CURRENT FUND FOR THE YEAR ENDED DECEMBER 31, 2015 Added by N.J.S. 2015 2015 Excess or Reference Budget 40A:4-87 Realized (Deficit) MISCELLANEOUS REVENUES Licenses Alcoholic Beverages A-10 $ 53,500 $ 57,974 $ 4,474 Other A-2 21,000 15,738 (5,262) Fees and Permits A-2 40,200 54,516 14,316 Fines and Costs Municipal Court A-10 336,000 345,003 9,003 Interest and Costs on Taxes A-10 110,000 154,590 44,590 Parking Meters A-10 36,000 39,279 3,279 Interest on Investments and Deposits A-2 6,800 15,763 8,963 Cable Television Franchise Fees A-10 85,000 79,823 (5,177) Verizon Franchise Fees A-10 120,000 136,605 16,605 New Jersey Meadowlands Commission Tax Sharing NJSA 13:17-74 A-10 907,000 908,136 1,136 Energy Receipts Tax A-10 1,069,861 1,069,861 Uniform Construction Code Fees A-10 225,000 240,695 15,695 State and Federal Revenues Offset with Appropriations Reserve for Body Armor Replacement Program A-23 2,862 2,862 Reserve for Clean Communities Program A-23 22,678 22,678 Reserve for Alcohol Education and Rehabilitation A-23 1,477 1,477 Reserve for Recycling Tonnage Grant A-23 27,669 27,669 Assistance to Firefighters A-7 $ 30,953 30,953 Other Special Items of Revenue Uniform Fire Safety Act A-10 18,000 17,005 (995) NJMC Host Community Fees A-10 325,000 302,663 (22,337) Third Party Billing - Emergency Medical Services A-10 250,000 479,517 229,517 Library Insurance Reimbursement A-10 40,000 38,000 (2,000) FEMA Reimbursement - Sandy A-24 111,688 111,688 Reserve for Payment of Debt A-10 72,200 72,200 A-1 3,881,935 30,953 4,224,695 311,807 RECEIPTS FROM DELINQUENT TAXES A-1, A-2 1,125,000 904,491 (220,509) AMOUNT TO BE RAISED FOR SUPPORT OF MUNICIPAL BUDGET Local Tax for Municipal Purposes A-2 16,832,260 17,498,439 666,179 Minimum Library Tax A-2 493,707 493,707 Total Amount to be Raised for Support of Municipal Budget 17,325,967 17,992,146 666,179 Total General Revenues $ 22,332,902 $ 30,953 23,121,332 $ 757,477 Non-Budget Revenue A-1, A-2 92,985 $23,214,317 See Accompanying Notes to Financial Statements 7 EXHIBIT A-2 Page 2 BOROUGH OF NORTH ARLINGTON STATEMENT OF REVENUES - REGULATORY BASIS CURRENT FUND FOR THE YEAR ENDED DECEMBER 31, 2015 (Continued) ANALYSIS OF REALIZED REVENUES Allocation of Current Tax Collection Revenue from Collections Less: Reserve for Tax Appeals Less: Allocated to School, County and Open Space Taxes Balance for Support of Municipal Budget Appropriations Add: Appropriation "Reserve for Uncollected Taxes" Amount for Support of Municipal Budget Appropriations Licenses - Other Borough Clerk Board of Health Fees and Permits Borough Clerk Board of Health Police Tax Recreation Interest on Investments and Deposits Revenue Accounts Receivable Due from Animal Control Fund Due from Assessment Trust Fund Due from Other Trust Fund Due from General Capital Fund Non Budget Revenues Administrative Fee - Senior Citizens and Veterans Deductions JIF Refund JIF Dividend Inspection Fines Miscellaneous See Accompanying Notes to Financial Statements 8 Reference A-8 $ 43,955,971 A-25 200,000 A-1 43,755,971 A-19, A-20 27,173,825 A-3 16,582,146 A-3 1,410,000 A-2 $ 17,992,146 A-10 $ 5,619 A-10 10,119 A-2 $ 15,738 A-10 $ 9,098 A-10 14,820 A-10 14,338 A-10 20 A-10 16,240 A-2 $ 54,516 A-10 $ 14,382 B-6 16 B-12 247 B-13 137 C-5 981 A-2 $ 15,763 2,085 53,152 32,374 2,000 3,374 A-1, A-2, A-4 $ 92,985 BOROUGH OF NORTH ARLINGTΟΝ STATEMENT OF EXPENDITURES - REGULATORY BASIS CURRENT FUND FOR THE YEAR ENDED DECEMBER 31, 2015 EXHIBIT A-3 Page 1 Appropriated Expended Budget Budget After Modification Paid or Unexpended Balances Charged Reserved Cancelled GENERAL APPROPRIATIONS OPERATIONS WITHIN "CAPS" GENERAL GOVERNMENT FUNCTIONS Administrative and Executive Salaries and Wages $ 195,140 $ 236,640 $ 227,595 $ 9,045 Other Expenses 194,000 197,000 190,976 6,024 Borough Council Salaries and Wages 51,600 51,600 51,549 51 Elections Salaries and Wages 3,800 1,800 768 1,032 Other Expenses 17,100 15,100 11,616 3,484 Financial Administration Salaries and Wages 25,000 25,000 25,000 Other Expenses 268,000 268,000 240,863 27,137 Collection of Taxes Salaries and Wages 13,000 4,000 2,300 1,700 Other Expenses 84,800 109,800 103,745 6,055 Assessment of Taxes Salaries and Wages 24,200 24,642 24,640 2 Other Expenses 1,500 1,058 380 678 Master Plan 24,500 28,500 28,042 458 Legal Services and Costs Salaries and Wages 70,000 70,000 70,000 Other Expenses 175,000 109,000 62,937 46,063 Engineering Services and Costs Other Expenses 60,000 115,000 109,619 5,381 LAND USE ADMINISTRATION Municipal Land Use Law N.J.S.A. 40:55-D1 Planning Board Salaries and Wages 4,100 1,100 1,100 Other Expenses 2,150 2,150 972 1,178 Zoning Commission Salaries and Wages 7,600 7,600 4,100 3,500 Other Expenses 1,000 1,000 360 640 CODE ENFORCEMENT ADMINISTRATION Rent Leveling Board Salaries and Wages 2,600 2,600 2,500 100 INSURANCE Unemployment 20,000 20,000 20,000 Liability Insurance 390,000 391,000 390,345 655 Workers Compensation 372,500 371,500 231,469 140,031 Employee Group Insurance 2,323,658 2,323,658 2,174,678 148,980 PUBLIC SAFETY FUNCTIONS Police Department Salaries and Wages 3,886,200 3,845,600 3,746,851 98,749 Other Expenses 222,000 187,000 159,922 27,078 See Accompanying Notes to Financial Statements 9 BOROUGH OF NORTH ARLINGTΟΝ STATEMENT OF EXPENDITURES - REGULATORY BASIS CURRENT FUND FOR THE YEAR ENDED DECEMBER 31, 2015 EXHIBIT A-3 Page 2 Appropriated Expended
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"...son of Levies and Collection Currently 104 Delinquent Taxes and Tax Title Liens 105 Comparative Schedule of Fund Balances 105 Officials in Office and Surety Bonds 106 General Comments 107-109 Recommendations 110-111 BOROUGH OF NORTH ARLINGTON BERGEN COUNTY PART I REPORT ON AUDIT OF FINANCIAL STATEMENTS AND SUP..."
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