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Executive Summary
This document presents the Borough of Riverton's Report of Audit of Financial Statements for the year ended December 31, 2016. The audit was conducted by Inverso & Stewart, LLC, Certified Public Accountants, and includes an independent auditor's report, statements of assets, liabilities, reserves, and fund balances for various funds (Current, Trust, General Capital, Public Assistance), along with related statements of operations, revenues, and expenditures. The report also covers internal control over financial reporting and compliance with government auditing standards.
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--- Document: 2016 Riverton Borough Audit Report Document --- BOROUGH OF RIVERTON County of Burlington Report of Audit of Financial Statements For the Year Ended December 31, 2016 BOROUGH OF RIVERTON COUNTY OF BURLINGTON TABLE OF CONTENTS PART I Exhibits Page Independent Auditor's Report 2 Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed Accordance with Government Auditing Standards 5 Financial Statements Current Fund: Statement of Assets, Liabilities, Reserves and Fund Balance Regulatory Basis Statement of Operations and Changes in Fund Balance Regulatory Basis Statement of Revenues - Regulatory Basis Statement of Expenditures - Regulatory Basis Trust Fund Statement of Assets, Liabilities, Reserves and Fund Balance - Regulatory Basis General Capital Fund A 7 A-1 9 A-2 10 A-3 12 B 17 Statement of Assets, Liabilities, Reserves and Fund Balance Regulatory Basis Statement of Operations and Changes in Fund Balance -- C C-1 18 19 Regulatory Basis Public Assistance Fund Statement of Assets, Liabilities and Reserves and Fund Balance - D 20 Regulatory Basis General Fixed Assets Account Group Statement of General Fixed Assets Group of Accounts Notes to Financial Statements E 21 22 Current Fund Statement of Cash Collector/Treasurer A-4 42 Schedule of Taxes Receivable and Analysis of Property Tax Levy A-5 43 Schedule of Revenue Accounts Receivable A-6 44 Schedule of Sewer Rent Receivable A-7 45 Schedule of Due State of New Jersey - A-8 46 Senior Citizen and Veterans' Deductions Statement of 2015 Appropriation Reserves and Reserve for Encumbrances Schedule of Tax Overpayments Schedule of Prepaid Taxes Schedule of Sewer Rent Overpayments Schedule of Due to State of NJ - UCC Fees Schedule of County Taxes Payable Schedule of Local District School Tax Payable A-9 47 A-10 48 A-11 48 A-12 49 A-13 49 A-14 50 A-15 51 - a- Part I (Continued): Federal and State Grant Fund Schedule of Federal and State Grants Receivable A-16 52 Schedule of Reserve for Federal and State Grants - Unappropriated Schedule of Reserve for Federal and State Grants - Appropriated A-17 53 A-18 54 Trust Fund Schedule of Cash Treasurer B-1 56 Schedule of Reserve for Animal Control Fund Expenditures B-2 57 Statement of Due to the State of NJ - Marriage Licenses B-3 58 Statement of Payroll Deductions Payable B-4 58 Schedule of Tax Title Lien Payable B-5 59 Schedule of Reserve for Unemployment Claims B-6 59 Schedule of Reserve for Flexible Spending Benefits B-7 59 Schedule of Reserve for Developer's Escrow Deposits B-8 60 Schedule of Reserve for Tax Sale Premiums B-9 60 Schedule of Reserve for Shade Tree Commission B-10 61 Schedule of Reserve for Environmental Fund B-11 61 Schedule of Reserve for Veteran Affairs B-12 61 Schedule of Reserve for Public Defender B-13 62 Schedule of Reserve for Police Forfeited Property B-14 63 Schedule of Reserve for Compensated Absences B-15 63 Schedule of Reserve for POAA Funds B-16 63 General Capital Fund Schedule of Cash - Treasurer C-2 65 Analysis of General Capital Cash and Investments C-3 66 Schedule of Deferred Charges to Future Taxation - Funded C-4 67 Schedule of Deferred Charges to Future Taxation - Unfunded C-5 68 Statement of Grants Receivable C-6 69 Schedule of General Serial Bonds C-7 70 Schedule of Bond Anticipation Notes C-8 71 Schedule of Improvement Authorizations C-9 72 Statement of Capital Improvement Fund C-10 73 Statement of Bonds and Notes Authorized But Not Issued C-11 74 Public Assistance Fund Schedule of Cash - Treasurer D-1 76 PART II Schedule of Findings and Recommendations Schedule of Findings and Questioned Costs 78 Schedule of Financial Statement Findings 79 Schedule of Federal Awards and State Financial Assistance Findings 80 Summary Schedule of Prior Year Audit Findings 81 Officials in Office and Surety Bonds Acknowledgment 82 82 -b- 651 Route 73 North, Suite 402 Marlton, New Jersey 08053 (856) 983-2244 Fax (856) 983-6674 E-Mail: Iscpas@concentric.net INVERSO & STEWART, LLC Certified Public Accountants INDEPENDENT AUDITOR'S REPORT -Member of- American Institute of CPAS New Jersey Society of CPAs The Honorable Mayor and Members of the Borough Council Borough of Riverton County of Burlington Riverton, New Jersey Report on the Financial Statements I have audited the accompanying statements of assets, liabilities, reserves and fund balance - regulatory basis of the various funds of the Borough of Riverton, in the County of Burlington, State of New Jersey, as of December 31, 2016 and 2015, 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, statement of expenditures - regulatory basis, and statement of general fixed assets group of accounts for the year ended December 31, 2016 and the related notes to the financial statements, which collectively comprise the Borough's basic financial statements as listed in the table of contents. 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 reporting provisions of 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 misstatement, whether due to fraud or error. Auditor's Responsibility My responsibility is to express opinions on these financial statements based on my audit. I conducted my 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 in compliance with audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Those standards require that I 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, I 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. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinions. 2 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 on the basis of the financial reporting provisions of 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 requirements of the State of New Jersey. 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 my 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 the Borough of Riverton, in the County of Burlington, State of New Jersey, as of December 31, 2016 and 2015, or the results of its operations and changes in fund balance for the years then ended. Opinion on Regulatory Basis of Accounting In my opinion, the financial statements referred to previously present fairly, in all material respects, the assets, liabilities, reserves and fund balance - regulatory basis of the various funds of the Borough of Riverton, in the County of Burlington, State of New Jersey, as of December 31, 2016 and 2015, and the results of its operations and changes in fund balance regulatory basis of such funds for the years then ended, and the revenues - regulatory basis, expenditures - regulatory basis of the various funds, and general fixed assets, for the year ended December 31, 2016 in conformity with accounting principles and practices prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey as described in Note 1. Other Information My audits were conducted for the purpose of forming opinions on the financial statements that collectively comprise the Borough's basic financial statements. The supplemental financial statements presented for the various funds are presented for purposes of additional analysis as required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, and are not a required part of the basic financial statements The supplementary financial statements presented for the various funds 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 basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In my opinion, the information described in the previous paragraph is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. 3 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, I have also issued my report dated April 28, 2017 on my consideration of the Borough of Riverton's, in the County of Burlington, State of New Jersey, internal control over financial reporting and my 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 my testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the 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 Riverton's internal control over financial reporting. Respectfully submitted, INVERSO & STEWART, LLC Certified Public Accountants втра Robert P. Inverso Certified Public Accountant Registered Municipal Accountant Marlton, New Jersey April 28, 2017 4 651 Route 73 North, Suite 402 Marlton, New Jersey 08053 (856) 983-2244 Fax (856) 983-6674 E-Mail: Isepas@concentric.net INVERSO & STEWART, LLC Certified Public Accountants -Member of- American Institute of CPAS New Jersey Society of CPAs 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 INDEPENDENT AUDITOR'S REPORT The Honorable Mayor and Members of the Borough Council Borough of Riverton County of Burlington Riverton, New Jersey I have audited, in accordance with the 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 as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, the financial statements prepared on a regulatory basis of accounting prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey of the Borough of Riverton, in the County of Burlington, State of New Jersey, as of and for the year ended December 31, 2016, and the related notes to the financial statements, which collectively comprise the Borough's basic financial statements, and have issued my report thereon dated April 28, 2017. That report indicated that the Borough of Riverton's financial statements were not prepared in accordance with accounting principles generally accepted in the United States of America, but were prepared on a regulatory basis of accounting prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Internal Control Over Financial Reporting In planning and performing my audit of the financial statements, I considered the Borough of Riverton's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing my opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Borough's internal control. Accordingly, I do not express an opinion on the effectiveness of the Borough of Riverton's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. My consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during my audit I did not identify any deficiencies in internal control that I consider to be material weaknesses. However, material weaknesses may exist that have not been identified. I did however identify the following deficiency in internal control, described in the accompanying Schedule of Findings and Recommendations that I consider to be a significant deficiency which is Findings no.: 2016-1. 5 Compliance and Other Matters As part of obtaining reasonable assurance about whether the Borough of Riverton's financial statements are free from material misstatement, I performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of my audit and, accordingly, I do not express such an opinion. The results of my tests disclosed an instance of noncompliance or other matters that are required to be reported under Government Auditing Standards or audit requirements as prescribed by the Division of Local Governments Services, Department of Community Affairs, State of New Jersey and which is described in the accompanying Schedule of Findings and Recommendations as Finding no.: 2016-1. The Borough of Riverton's Response to Findings The Borough of Riverton's response to the finding identified in my report is described in the accompanying Schedule of Findings and Recommendations. The Borough's response was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, I express no opinion on it. Purpose of this Report The purpose of this report is solely to describe the scope of my testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Borough's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards and audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey in considering the Borough's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. Marlton, New Jersey April 28, 2017 6 Respectfully submitted, INVERSO & STEWART, LLC Certified Public Accountants Robert P. Inverso Certified Public Accountant Registered Municipal Accountant BOROUGH OF RIVERTON Current Fund Statement of Assets, Liabilities, Reserves and Fund Balance -- Regulatory Basis For the Years Ended December 31, 2016 and 2015 ASSETS Regular Fund: Cash - Treasurer Cash Collector's Change Fund Investments - Bond Anticipation Notes Total Receivables and Other Assets with Full Reserves: Delinquent Property Taxes Receivable Revenue Accounts Receivable Sewer Rent Receivable Special Charges - Demolition Charges Due from Animal Control Fund Due from Trust Other Fund Total Total Regular Fund Federal and State Grant Fund: Cash - Treasurer Federal and State Grants Receivable Due from Current Fund Due from Capital Fund Total Federal and State Grant Fund Total 7 Reference EXHIBIT A 2016 2015 A-4 $ 2,238,794.42 $ 2,341,476.28 120.00 120.00 C-9 352,201.68 250,701.68 2,591,116.10 2,592,297.96 A-5 157,964.17 117,737.48 A-6 15,058.64 20,210.43 A-7 45,593.87 29,817.26 44,400.00 44,400.00 B 2,058.91 2,052.96 B 31,252.54 28,597.29 296,328.13 242,815.42 2,887,444.23 2,835,113.38 A-4 6,031.11 15,008.58 A-16 279,248.00 279,248.00 A 14,464.55 6,706.00 C 23,600.00 23,600.00 323,343.66 324,562.58 $ 3,210,787.89 $ 3,159,675.96 (Continued) BOROUGH OF RIVERTON Current Fund Statement of Assets, Liabilities, Reserves and Fund Balance -- Regulatory Basis For the Years Ended December 31, 2016 and 2015 Reference EXHIBIT A 2016 2015 LIABILITIES, RESERVES AND FUND BALANCE Regular Fund: Liabilities: Appropriation Reserves A-3 $ 158,859.77 $ 183,819.62 Reserve for Encumbrances A-3 37,211.29 57,417.96 Tax Overpayments A-10 26,951.62 9,816.29 Prepaid Taxes A-11 46,022.01 54,530.12 Sewer Rent Overpayments A-12 8,807.19 2,105.24 Due from Federal and State Grant Fund A 14,464.55 6,706.00 Due to Trust - Other Funds B 30,000.00 30,000.00 Due to Capital Fund C 41,805.86 41,739.02 Due to State of NJ Construction Code Fees A-13 296.59 564.98 Due County for Added Taxes A-14 269.64 1,543.71 Due from State of N.J. for Senior Citizen and Veteran Deductions A-8 750.00 Local District School Tax Payable A-15 1,642,026.41 1,588,895.43 Total Liabilities 2,007,464.93 1,977,138.37 Reserve for Receivables and Other Assets Fund Balance A 296,328.13 242,815.42 A-1 583,651.17 615,159.59 Total Regular Fund 2,887,444.23 2,835,113.38 Federal and State Grant Fund: Encumbrances Payable Unappropriated Reserves Appropriated Reserves Total Federal and State Grant Fund Total A-18 2,139.83 857.78 A-17 3,194.69 17,638.02 A-18 318,009.14 306,066.78 323,343.66 324,562.58 $ 3,210,787.89 $ 3,159,675.96 The accompanying Notes to Financial Statements are an integral part of this statement. 8 BOROUGH OF RIVERTON Current Fund Statement of Operations and Changes in Fund Balance -- Regulatory Basis For the Years Ended December 31, 2016 and 2015 2016 EXHIBIT A-1 2015 Revenue and Other Income Realized: Fund Balance Utilized $ 150,000.00 $ 150,000.00 Miscellaneous Revenue Anticipated 946,258.15 1,057,284.38 Receipts from Delinquent Taxes 113,542.49 124,457.40 Receipts from Current Taxes 7,928,079.59 7,809,120.77 Nonbudget Revenues 37,470.15 85,376.34 Other Credits to Income: Unexpended Prior Year Appropriation Reserves and Encumbrances Payable 54,211.38 161,536.56 Interfund Payable Canceled Interfund Recievable Liquidated Total Revenue and Other Income Realized Expenditures Operations Within "CAPS": Salaries and Wages Other Expenses Deferred Charges and Statutory Expenditures Within "CAPS" Operations Excluded from "CAPS": Other Expenses Capital Improvements Municipal Debt Service Excluded from "CAPS" Deferred Charges Excluded "CAPS" Local District School Tax County Taxes Due County for Added Taxes Prior Year Overpayments Interfund Loans Made Total Statutory Excess in Fund Balance Fund Balance January 1 Total Decreased by Utilization as Anticipated Revenue Balance December 31 9,229,561.76 9,387,775.45 972,560.00 990,569.00 1,482,090.00 1,433,088.00 205,805.00 204,379.00 127,819.02 225,129.89 12,250.00 25,000.00 255,332.43 210,212.78 4,981,583.00 4,875,321.00 1,073,361.09 1,055,232.49 269.64 1,543.71 9,098.21 8,800.00 9,111,070.18 9,038,374.08 118,491.58 349,401.37 615,159.59 415,758.22 733,651.17 765,159.59 150,000.00 150,000.00 $ 583,651.17 $ 615,159.59 The accompanying Notes to Financial Statements are an integral part of this statement. 9 BOROUGH OF RIVERTON Current Fund Statement of Revenues -- Regulatory Basis For the Year Ended December 31, 2016 SPECIAL BUDGET NJS 40A:4-87 EXHIBIT A-2 EXCESS (DEFICIT) REALIZED Fund Balance Anticipated Miscellaneous Revenues: $ 150,000.00 $ $ 150,000.00 $ Licenses Other 1,400.00 1,380.00 (20.00) Fees and Permits Other 2,500.00 1,200.00 (1,300.00) Fines and Costs Municipal Court 90,000.00 110,659.77 20,659.77 Interest and Costs on Taxes 29,500.00 30,872.95 1,372.95 Interest on Investments and Deposits 5,000.00 6,626.17 1,626.17 Cell Tower Rental Fees 36,000.00 36,235.66 235.66 Sewer Rent Fees 448,000.00 429,523.64 (18,476.36) Payments in Lieu of Taxes 17,000.00 13,577.42 (3,422.58) Comcast Fees 9,700.00 10,644.53 944.53 Park Fees 2,500.00 2,950.00 450.00 Energy Receipts Taxes 225,167.00 225,167.00 Consolidated Municipal Property Relief Act 5,410.00 5,410.00 Uniform Construction Code Fees 32,300.00 25,546.36 Uniform Fire Safety Act 3,000.00 8,826.63 (6,753.64) 5,826.63 Miscellaneous Revenues Offset with Appropriations: Drunk Driving Enforcement Fund 6,087.82 6,087.82 Alcohol Education Rehabilitation Fund 530.40 530.40 Clean Communities 6,601.01 6,601.01 Recycling Tonnage Grant 3,497.82 3,497.82 Body Armor 920.97 920.97 NJ Forestry Grant 20,000.00 20,000.00 Total 925,115.02 20,000.00 946,258.15 1,143.13 Receipts from Delinquent Taxes 100,000.00 113,542.49 13,542.49 Amount to be Raised by Taxes for Support of Municipal Budget - Local Tax for Municipal Purposes 2,027,287.76 Budget Totals 3,202,402.78 20,000.00 2,039,411.62 3,249,212.26 12,123.86 $ 26,809.48 Nonbudget Revenues 37,470.15 Total $ 3,202,402.78 $ 20,000.00 $ 3,286,682.41 10 (Continued) BOROUGH OF RIVERTON Current Fund Statement of Revenues -- Regulatory Basis For the Year Ended December 31, 2016 Analysis of Realized Revenue Allocation of Current Tax Collections: Revenue from Collections Allocated to School and County Taxes Balance for Support of Municipal Budget Appropriations Add Appropriation - Reserve for Uncollected Taxes Amount for Support of Municipal Budget Appropriations Receipts from Delinquent Taxes: Delinquent Tax Collections EXHIBIT A-2 $ 7,928,079.59 6,055,213.73 1,872,865.86 166,545.76 $ 2,039,411.62 $ 113,542.49 Licenses - Other: Registrar of Vital Statistics Other $ 1,380.00 $ 1,380.00 Total Fees and Permits - Other: Street Opening Permits $ 1,200.00 Vacant Property Registration Fees Total $ 1,200.00 Miscellaneous Revenue Not Anticipated: Site Plans $ 460.00 Application Fees 330.00 Recycling 937.00 Insurance Refund 7,819.86 Tire Removal 185.00 Sale of Assets 98.97 Towing 680.00 Park Fee Donation 4,300.00 Fence/Sign Permits 538.00 Cat Licenses 50.00 Admin Fee - SC & Vet 615.00 Police Reports 667.00 Sewer Penalties 174.81 Other Refunds 18,870.66 County Reimbursement 1,552.50 Miscellaneous 191.35 Total $ 37,470.15 The accompanying Notes to Financial Statements are an integral part of this statement. 11 12 BOROUGH OF RIVERTON Current Fund Statement of Expenditures - Regulatory Basis For the Year Ended December 31, 2016 EXHIBIT A-3 Appropriations Expended Budget After Budget Modification Paid or Charged Encumbered Reserved Unexpended Balance Canceled GENERAL APPROPRIATIONS: Operations Within "CAPS": General Government Mayor and Council Other Expenses Borough Clerk $ 3,000.00 $ 3,350.00 $ 2,759.68 $ 549.00 $ 41.32 $ Salaries and Wages 56,100.00 56,100.00 56,057.63 42.37 Other Expenses 23,600.00 23,600.00 20,682.53 2,090.96 826.51 Financial Administration: Salaries and Wages 35,700.00 40,300.00 40,275.25 24.75 Other Expenses 4,700.00 13,400.00 12,950.62 442.56 6.82 Audit Services Other Expenses 27,800.00 27,800.00 27,800.00 Computerized Data Processing Other Expenses 9,000.00 13,400.00 13,355.00 45.00 Collection of Taxes Salaries and Wages 22,311.00 22,311.00 22,294.03 16.97 Other Expenses 3,300.00 3,800.00 3,304.72 474.80 20.48 Assessment of Taxes Salaries and Wages Other Expenses 10,664.00 10,664.00 10,655.86 8.14 2,950.00 2,950.00 1,787.09 58.64 1,104.27 Legal Services & Costs Other Expenses 40,000.00 25,000.00 21,295.19 542.00 3,162.81 Engineer Other Expenses 5,000.00 5,000.00 2,069.67 200.00 2,730.33 Land Use Administration: Planning Board: Salaries and Wages 12,432.00 13,432.00 13,425.59 Other Expenses 10,925.00 14,500.00 12,655.69 1,8
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"...ngs 79 Schedule of Federal Awards and State Financial Assistance Findings 80 Summary Schedule of Prior Year Audit Findings 81 Officials in Office and Surety Bonds Acknowledgment 82 82 -b- 651 Route 73 North, Suite 402 Marlton, New Jersey 08053 (856) 983-2244 Fax (856) 983-6674 E-Mail: Iscpas@concentric.net INV..."
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