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RiverdaleGreen Risk

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User-Friendly Budget - Introduced

BID #: N/A

DUE: 12/31/2019

VALUE: $16,430,201.52

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Executive Summary

The Borough of Riverdale's 2019 Municipal User-Friendly Budget provides a detailed overview of the municipality's financial status. The budget outlines the anticipated revenues and appropriations, including property tax levies, state aid, and shared services agreements. Key components include breakdowns of property tax assessments, personnel costs, health benefits, outstanding debt, and shared service agreements. The document also identifies potential structural budget imbalances and offsets for the upcoming year, highlighting areas of revenue risk and appropriation adjustments.

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--- Document: User-Friendly Budget - Introduced Document ---
Year:
2019 Municipal User Friendly Budget
MUNICIPALITY:
1
Municode: 1433
Filename: 1433_fbi_2019.xlsm 
Website:
Phone Number:
973-835-4060
Mailing Address:
Municipality: RIVERDALE
State:
NJ
Zip: 07457
Mayor
First Name
Middle Name
Last Name
Term Expires
Business Email
PAUL
M
CARELLI
12/31/2019
Chief Administrative Officer
PAUL
M
CARELLI
Chief Financial Officer
KENNETH
SESHOLTZ
Municipal Clerk
ABUBAKAR
JALLOH
Registered Municipal Accountant
Heidi
A
Wohlleb
Governing Body Members
First Name
Middle Name
Last Name
Term Expires
Business Email
DAVE
DESAI
12/31/2021
MICHAEL
KHEYFETS
12/31/2020
MATTHEW
OSWALD
12/31/2021
VINCENT
PELLEGRINI
12/31/2020
PAUL
PURCELL
12/31/2019
STEPHEN 
REVIS
12/31/2019
hwohlleb@nisivoccia.com
422
www.riverdalenj.gov
91 NEWARK POMPTON TURNPIKE
pcareli@riverdalenj.gov
Email the UFB if not using Outlook
Local Government Services
State of New Jersey
clerk@riverdalenj.gov
srevis@riverdalenj.gov
ppurcell@riverdalenj.gov
vpellegrini@riverdalenj.gov
moswald@riverdalenj.gov
mkheyfets@riverdalenj.gov
ddesai@riverdalenj.gov
ksesholtz@comcast.net
pcareli@riverdalenj.gov


Calendar Year
Calendar Year
% of
Avg Residential
Taxes
Actual/Estimated
Tax Levy
Tax Rate
Tax Levy
Total Levy
Taxpayer Impact
Municipal Purpose Tax
0.615
$5,246,252.24
32.67%
$1,979.99
Municipal Purpose Tax
ACTUAL
$5,365,747.02
Municipal Library
0.036
$312,065.98
1.94%
$115.90
Municipal Library
ACTUAL
$308,418.34
Municipal Open Space
0.010
$85,291.75
0.53%
$32.20
Municipal Open Space
ACTUAL
$87,178.95
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
0.935
$7,969,509.00
49.63%
$3,010.23
Local School District
ESTIMATED
$8,151,309.00
Regional School District
0.00%
$0.00
Regional School District
ESTIMATED
County Purposes
0.277
$2,361,850.75
14.71%
$891.80
County Purposes
ESTIMATED
$2,432,706.28
County Library
0.00%
$0.00
County Library
County Board of Health
0.00%
$0.00
County Board of Health
County Open Space
0.010
$82,370.81
0.51%
$32.20
County Open Space
ESTIMATED
$84,841.93
Other County Levies (total)
0.00%
$0.00
Other County Levies (total)
Total (Calendar Year 2018 Budget)
1.883
$16,057,340.53
100.00%
$6,062.32
Total ESTIMATED amount to be raised by taxes
$16,430,201.52
Total Taxable Valuation as of
October 1, 2018 
$871,789,500.00
Revenue Anticipated, Excluding Tax Levy
1,892,961.28
(To be used to calculate the current year tax rate)
Budget Appropriations, before Reserve for Uncollected Taxes
7,033,145.09
Current Year Average Residential Assessment
$321,950.12
Total Non-Municipal Tax Levy
$10,756,036.16
Amount to be Raised by Taxes - Before RUT
$15,896,219.97
                     Prior Year to Current Year Comparison
Reserve for Uncollected Taxes (RUT)
$533,981.55
Total Amount to be Raised by Taxes
$16,430,201.52
Comparison - Municipal Purposes Tax Rate
Prior Year
Current Year
% Change (+/-)
% of Tax Collections used to Calculate RUT
96.75%
0.615
0.615
0.00%
If % used exceeds the actual collection % then
                
Comparison - Municipal Purposes Tax Levy
reference the statutory exception used
Prior Year
Current Year
% Change (+/-)
$ Change (+/-)
$5,246,252.24
$5,365,747.02
2.28%
$119,494.78
Tax Collections - ACTUAL as of Prior Year
Total Tax Revenue, Collections CY 2018
15,818,991.92
                                                                 Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Only)Total Tax Levy, CY 2018
16,065,490.76
Prior Year
Current Year
% Change (+/-)
$ Change (+/-)
% of Taxes Collected, CY 2018
98.47%
$1,979.99
$1,979.99
0.00%
$0.00
Delinquent Taxes - December 31, 2018
$180,635.19
Sheet UFB-1
USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN
Current Year 2019 Budget
2018 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
-2.93%
($33,928.75)
$1,156,656.25
$1,122,727.50
$725,000.00
$397,727.50
08
Local Revenue
-8.50%
($185,277.15)
$2,179,277.15
$1,994,000.00
$394,000.00
$1,600,000.00
09
State Aid (without offsetting appropriation)
0.00%
$0.00
$439,515.00
$439,515.00
$439,515.00
08
Uniform Construction Code Fees
#DIV/0!
$0.00
$0.00
Special Revenue Items w/ Prior Written Consent
11
Shared Services Agreements
12.00%
$4,823.00
$40,177.00
$45,000.00
$45,000.00
08
Additional Revenue Offset by Appropriations
#DIV/0!
$0.00
$0.00
10
Public and Private Revenue
-93.62%
($329,591.89)
$352,038.17
$22,446.28
$22,446.28
08
Other Special Items
-8.13%
($17,687.63)
$217,687.63
$200,000.00
$127,000.00
$73,000.00
15
Receipts from Delinquent Taxes
24.16%
$27,241.11
$112,758.89
$140,000.00
$140,000.00
Amount to be raised by taxation
07
Local Tax for Municipal Purposes
-2.91%
($160,580.47)
$5,526,327.49
$5,365,747.02
$5,365,747.02
07
Minimum Library Tax
-1.17%
($3,647.64)
$312,065.98
$308,418.34
$308,418.34
54
Open Space Levy Tax
2.18%
$1,860.37
$85,318.58
$87,178.95
$87,178.95
07
Addition to Local District School Tax
#DIV/0!
$0.00
$0.00
08
Deficit General Budget
#DIV/0!
$0.00
$0.00
Total
-6.69%
($696,789.05)
$10,421,822.14
$9,725,033.09
$7,567,126.64
$87,178.95
$2,070,727.50
$0.00
$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
2.55
12.00
-1.78%
($8,700.00)
$489,800.00
$481,100.00
$481,100.00
21
Land-Use Administration
0.33
-0.22%
($85.00)
$39,345.00
$39,260.00
$39,260.00
22
Uniform Construction Code
#DIV/0!
$0.00
$0.00
23
Insurance
5.24%
$37,450.00
$714,750.00
$752,200.00
$747,200.00
$5,000.00
25
Public Safety
21.00
7.00
3.49%
$85,420.19
$2,450,424.47
$2,535,844.66
$2,527,550.00
$8,294.66
26
Public Works
7.00
1.02
-1.04%
($25,706.51)
$2,469,166.51
$2,443,460.00
$568,460.00
$1,875,000.00
27
Health and Human Services
0.10
1.51%
$1,500.00
$99,643.00
$101,143.00
$101,143.00
28
Parks and Recreation
1.00
-0.45%
($487.80)
$108,316.75
$107,828.95
$20,650.00
$87,178.95
29
Education (including Library)
-1.10%
($3,733.64)
$338,627.98
$334,894.34
$334,894.34
30
Unclassified
#DIV/0!
$0.00
$0.00
31
Utilities and Bulk Purchases
2.09%
$4,500.00
$215,000.00
$219,500.00
$219,500.00
32
Landfill / Solid Waste Disposal 
10.61%
$29,852.68
$281,273.69
$311,126.37
$298,000.00
$13,126.37
35
Contingency
0.00%
$0.00
$1,000.00
$1,000.00
$1,000.00
36
Statutory Expenditures
8.53%
$71,803.86
$841,565.11
$913,368.97
$882,641.47
$30,727.50
37
Judgements
#DIV/0!
$0.00
$0.00
42
Shared Services
-3.56%
($5,000.00)
$140,500.00
$135,500.00
$135,500.00
43
Court and Public Defender
1.00
2.00
-2.14%
($3,383.25)
$157,808.50
$154,425.25
$153,400.00
$1,025.25
44
Capital
-96.30%
($338,500.00)
$351,500.00
$13,000.00
$13,000.00
45
Debt
-0.97%
($6,335.00)
$653,735.00
$647,400.00
$487,400.00
$160,000.00
46
Deferred Charges
-100.00%
($8,057.50)
$8,057.50
$0.00
48
Debt - Type 1 School District
#DIV/0!
$0.00
$0.00
50
Reserve for Uncollected Taxes
2.84%
$14,760.67
$519,220.88
$533,981.55
$533,981.55
55
Surplus General Budget
#DIV/0!
$0.00
$0.00
Total
31.55
23.45
-1.57%
($154,701.30)
$9,879,734.39
$9,725,033.09
$7,544,680.36
$22,446.28
$87,178.95
$2,070,727.50
$0.00
$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
Fees and Permits
$28,400.00
The additional amount of revenue anticipated is not expected to be available for 2020.
x
General Capital Surplus
$38,500.00
General Capital Surplus is not anticipated to be available in 2020.
x
Capital Improvement Fund
($18,500.00)
The reduction in the appropriation is the result of the decrease in the amount of anticipated projects for 2019. 
Additional funding may be necessary for future budgets.
x
Payment of Bond Anticipation Notes
($100,000.00)
The decrease in the appropriation is the result of the decrease in the amount determined necessary to 
aggressively pay the balance of the notes outstanding. The amount of future payments will be based on  the 
amount determined necessary to pay the balance of outstanding notes.
x
Police: Salaries and Wages
$85,000.00
The increase in the appropriation is the result of contractual obligations. There are no significant increases 
anticipated for 2020.
x
Garbage Removal
$22,500.00
The increase in the appropriation is the result of the increase in disposal costs. There are no significant 
increases anticipated for 2020.
x
Telephone and Telecommunications
$12,500.00
The increase in the appropriation is the result of the increase in the cost of the telephone service in the 
Borough. There are no significant increases projected for 2020.
x
Police and Firemen's Retirement System of N.J.
$61,725.63
The increase in the appropriation is the result of prior year contract negotiations and the increase in the 
employer contribution required by the State.
x
Interest on Notes
$48,665.00
The increase in the appropriation is the result of the balance of outstanding notes and the increase in the 
interest rate. Future increases will be determined based on the balance of outstanding notes and the increase or 
decrease in interest rates.
x
                                          N/A
                   N/A There are no structural imbalance offsets anticipated.
Sheet UFB-4


# of Parcels
Assessed Value
% of Total
# of Parcels
Assessed Value
% of Total
1
Vacant Land
65
$20,005,700.00
2.29%
15A Public Schools
4
$4,051,800.00
13.48%
2
Residential
1,666
$536,368,900.00
61.53%
15B Other Schools
0.00%
3A/3B Farm
10
$520,500.00
0.06%
15C Public Property
31
$20,770,400.00
69.09%
4A
Commercial
109
$214,503,600.00
24.60%
15D Church and Charities
3
$1,606,400.00
5.34%
4B
Industrial
24
$45,954,500.00
5.27%
15E Cemeteries & Graveyards
0.00%
4C
Apartments
4
$47,180,800.00
5.41%
15F Other Exempt
9
$3,634,300.00
12.09%
5A/5B Railroad 
11
0.00%
6A/6B Business Personal Property
1
$7,255,500.00
0.83%
Total
1,890
$871,789,500.00
100.00%
Total
47
$30,062,900.00
100.00%
Average Ratio (%), Assessed to True Value
93.31%
Equalized Valuation, Taxable Properties
$934,293,752.01
Percentage of Exempt vs.
Non-Exempt Properties
3.45%
        Total # of property tax appeals filed in 2018
County Tax Board
8.00
State Tax Court
11.00
Number of 2018 County Tax Board decisions appealed to Tax Court
2.00
Number of pending property tax appeals in State Tax Court
26.00
Amount paid out by municipality for tax appeals in 2018
$23,436.31
# of
PILOT
Parcels
Billing/Revenue
Assessed Value
G
Commercial/Industrial Exemption
I
Dwelling Exemption
J
Dwelling Abatement
K
New Dwelling/Conversion Exemption
             N/A
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, 2018 Value)
Property Tax Assessments - Exempt Properties (October 1, 2018 Value)
Sheet UFB-5
0.00
Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements
2018 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
2018 Total Tax Rate
Name
for data entry)
PILOT Billing
Assessed Value
2018 Total Tax Rate
Name
for data entry)
PILOT Billing
Assessed Value
2018 Total Tax Rate
Name
for data entry)
PILOT Billing
Assessed Value
2018 Total Tax Rate
N/A
N/A
N/A
N/A
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
7.00
51,252.17
$41,750.00
$4,000.00
$1,693.20
$3,808.97
Supervisory Staff (Department Heads & Managers)
2.00
7.49
393,681.44
$283,500.00
$15,000.00
$35,316.91
$24,875.52
$34,989.01
Police Officers (Including Superior Officers)
17.00
3,010,460.31
$1,855,500.00
$147,750.00
$497,843.96
$225,994.56
$283,371.79
Fire Fighters (Including Superior Officers)
1.38
80,295.50
$11,600.00
$7,400.00
$903.04
$60,392.46
All Other Union Employees not listed above
0.00
All Other Non-Union Employees not listed above
12.55
7.58
1,302,592.55
$820,213.00
$48,000.00
$119,049.36
$234,129.92
$81,200.27
Totals
31.55
23.45
4,838,281.97
$3,012,563.00
$222,150.00
$654,806.47
$485,000.00
$463,762.50
Is the Local Government required to comply with NJSA 11A (Civil Service)? - YES or NO
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.
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
15.00
$11,021.88
$165,328.20
18.00
$10,722.08
$192,997.48
Parent & Child
2.00
$19,703.28
$39,406.56
2.00
$19,497.94
$38,995.88
Employee & Spouse (or Partner)
3.00
$22,014.72
$66,044.16
3.00
$21,373.80
$64,121.40
Family
12.00
$30,768.42
$369,221.08
11.00
$29,985.02
$329,835.24
Employee Cost Sharing Contribution (enter as negative - )
($155,000.00)
($147,200.00)
Subtotal
32.00
$485,000.00
34.00
$478,750.00
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
32.00
$485,000.00
34.00
$478,750.00
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
Union - Police
1239.47
$128,794.51
x
x
Non-Union - Police
189.88
$9,636.82
x
x
Totals
1429.35
$138,431.33
Total Funds Reserved as of end of 2018
Total Funds Appropriated in 2019
UFB-9 Accumulated Absence Liability
USER FRIENDLY BUDGET SECTION
ACCUMULATED ABSENCE LIABILITY


Gross
Net
Current Year
2020
2021 
All Additional Future
Debt
Deductions
Debt
Budget
Budget
Budget
Years' Budgets
Local School Debt
$0.00
Utility Fund - Principal
$45,000.00
$100,000.00
$200,000.00
$2,991,750.00
Regional School Debt
$0.00
Utility Fund - Interest
$115,000.00
$100,000.00
$100,000.00
$492,525.00
Bond Anticipation Notes - Principal
$400,000.00
Utility Fund Debt
Bond Anticipation Notes - Interest
$87,400.00
Water/Sewer
$6,514,700.00
$6,514,700.00
$0.00
Bonds - Principal
0
$0.00
Bonds - Interest
0
$0.00
Loans & Other Debt - Principal
0
$0.00
Loans & Other Debt - Interest
0
$0.00
0
$0.00
Total
$647,400.00
$200,000.00
$300,000.00
$3,484,275.00
Municipal Purposes
Debt Authorized
$1,804,952.28
$1,804,952.28
Total Principal
$445,000.00
$100,000.00
$200,000.00
$2,991,750.00
Notes Outstanding
$2,913,250.00
$122.30
$2,913,127.70
Total Interest
$202,400.00
$100,000.00
$100,000.00
$492,525.00
Bonds Outstanding
$0.00
% of Total Current Year Budget
6.66%
Loans and Other Debt
$0.00
Description
Total (Current Year)
$11,232,902.28
$6,514,822.30
$4,718,079.98
Total Guarantees - Governmental
Total Guarantees - Other
Total Capital/Equipment Leases
             N/A
Population (2010 census)
3,559
Total Other
Per Capita Gross Debt
$3,156.20
Bond Rating
Moody's
Standard & Poors
Fitch
Per Capita Net Debt
$1,325.68
Rating
Year of Last Rating
3 Yr. Average Property Valuation
$902,132,609.67
Mark "X" if Municipality has no bond rating
X
Net Debt as % of 3 Year Avg Property Valuation
0.52%
      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
Receiving
Borough of Butler
Tax Assessor
8/1/2013
N/A
$52,500.00
Receiving
Borough of Butler
Tax Collector
1/1/2014
N/A
$30,000.00
Receiving
Borough of Butler
Dispatch
1/1/2009
N/A
$8,000.00
Receiving
Borough of Butler
Water/Sewer Collector
1/1/2014
N/A
$32,500.00
Receiving
Borough of Pompton Lakes
Uniform Construction Code
4/1/2017
3/31/2021
$45,000.00
Receiving
Township of Pequannock
Dial-A-Ride
1/1/2019
12/31/2019
$31,384.00
Receiving
Township of Pequannock
Public Health Services
1/1/2019
12/31/2019
$44,787.00
Receiving
Borough of Bloomingdale
Animal Control Services
 
1/1/2019
12/31/2019
$11,251.44
Receiving
Borough of Bloomingdale
Street Sweeping Services
1/1/2019
12/31/2019
$13,800.00
 
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
                                                                                               N/A


(Press ALT-Enter to go to a new line in each cell)
USER FRIENDLY BUDGET SECTION - Notes