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Executive Summary
The document is the Annual Financial Statement for the Township of Robbinsville, Mercer County, New Jersey, for the fiscal year ending December 31, 2025. It includes financial data, certifications, and schedules related to various municipal funds, including the Current Fund, Public Assistance Fund, Trust Funds, General Capital Fund, and Sewer Utility Fund. The statement covers a range of financial activities, from cash reconciliation and budget revenues to debt service and improvement authorizations, while also highlighting compliance with New Jersey statutes.
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Document Text
--- Document: 2025 Annual Financial Statement Document ---
POPULATION LAST CENSUS
NET VALUATION TAXABLE 2025
MUNICODE
ANNUAL FINANCIAL STATEMENT REQUIRED TO BE FILED UNDER NEW JERSEY STATUTES
ANNOTATED 40A:5-12, AS AMENDED, COMBINED WITH INFORMATION REQUIRED PRIOR TO
CERTIFICATION OF BUDGETS BY THE DIRECTOR OF THE DIVISION OF LOCAL GOVERNMENT
SERVICES.
of
, County of
Date
1
2
I hereby certify that the debt shown on Sheets 31 to 34, 49 to 51 and 63 to 65a are
complete, were computed by me and can be supported upon demand by a register or
other detailed analysis.
Signature
Title
(This MUST be signed by Chief Financial Officer, Comptroller, Auditor or Registered Municipal Accountant.)
REQUIRED CERTIFICATION BY THE CHIEF FINANCIAL OFFICER:
I hereby certify that I am responsible for filing this verified Annual Financial Statement,
(which I have prepared) or
(which I have not prepared)
[eliminate one]
and information required also included herein and that this Statement is an
exact copy of the original on file with the clerk of the governing body, that all calculations, extensions and additions
are correct, that no transfers have been made to or from emergency appropriations and all statements contained herein
are in proof; I further certify that this statement is correct insofar as I can determine from all the books and records
kept and maintained in the Local Unit.
Further, I do hereby certify that I,
, am the Chief Financial
Officer, License #
, of the
of
, County of
and that the
statements annexed hereto and made a part hereof are true statements of the financial condition of the Local Unit as at
December 31, 2025, completely in compliance with N.J.S.A. 40A:5-12, as amended. I also give complete assurance as
to the veracity of required information included herein, needed prior to certification by the Director of Local Government
Services, including the verification of cash balances as of December 31, 2025.
Signature
Title
Address
Phone Number
Fax Number
IT IS HEREBY INCUMBENT UPON THE CHIEF FINANCIAL OFFICER, WHEN NOT PREPARED
BY SAID, AT A MINIMUM MUST REVIEW THE CONTENTS OF THIS ANNUAL FINANCIAL
STATEMENT WITH THE PREPARER, SO AS TO BE FAMILIAR WITH THE REPRESENTATIONS
AND ASSERTIONS MADE HEREIN.
DO NOT USE THESE SPACES
ANNUAL FINANCIAL STATEMENT FOR THE YEAR 2025
(UNAUDITED)
FIVE DOLLARS PER DAY PENALTY IF NOT FILED BY:
COUNTIES - JANUARY 26, 2026
15,476
1112
-
MUNICIPALITIES - FEBRUARY 10, 2026
MERCER
ROBBINSVILLE
TOWNSHIP
dbauer@robbinsville.net
Examined By:
Preliminary Check
ROBBINSVILLE
MERCER
TOWNSHIP
Examined
dbauer@robbinsville.net
Chief Financial Officer
Deborah J. Bauer
N-0726
Chief Financial Officer
2298 Route 33
Sheet 1
609-259-3600 ext 1124
609-259-3658
THE REQUIRED CERTIFICATION BY AN RMA IS AS FOLLOWS:
Preparation by Registered Municipal Account (Statement of Statutory Auditor Only)
I have prepared the post-closing trial balances, related statement and analyses included in the
accompanying Annual Financial Statement from the books of account and records made
available to me by the
of
as of as of December 31, 2025 and have applied certain agreed-upon procedures thereon as
promulgated by the Division of Local Government Services, solely to assist the Chief Financial
Officer in connection with the filing of the Annual Financial Statement for the year then
ended as required by N.J.S.A. 40A:5-12, as amended.
Because the agreed-upon procedures do not constitute an examination of accounts made in
accordance with generally accepted auditing standards, I do not express an opinion on any of
the post-closing trial balances, related statements and analyses. In connection with the
agreed-upon procedures,
(except for circumstances as set forth below, no matters)
or
(no matters)
[eliminate one] came to my attention that caused me to believe that the Annual
Financial Statement for the year ended December 31, 2025 is not in substantial compliance with the
requirements of the State of New Jersey, Department of Community Affairs, Division of Local
Government Services. Had I performed additional procedures or had I made an examination
of the financial statements in accordance with generally accepted auditing standards, other
matters might have come to my attention that would have been reported to the governing
body and Division. This Annual Financial Statement relates only to the accounts and
items prescribed by the Division and does not extend to the financial statements of the
municipality/county taken as a whole.
Listing of agreed-upon procedures not performed and/or matters coming to my attention of
which the Director should be informed:
Certified by me
this
day
, 2026
Sheet 1a
(Address)
(Address)
(Phone Number)
(Fax Number)
(Firm Name)
ROBBINSVILLE
TOWNSHIP
NO ENTRY
(Registered Municipal Accountant)
One of the following Certifications must be signed by the Chief Financial Officer if
your municipality is eligible for local examination.
1.
The outstanding indebtedness of the previous fiscal year is not in excess of 3.5%;
2.
All emergencies approved for the previous fiscal year did not exceed 3% of total
appropriations;
3.
The tax collection rate exceeded 90%;
4.
Total deferred charges did not equal or exceed 4% of the total tax levy;
5.
There were no "procedural deficiencies" noted by the registered municipal
accountant on Sheet 1a of the Annual Financial Statement; and
6.
There was no operating deficit for the previous fiscal year.
7.
The municipality did not conduct an accelerated tax sale for less than 3 consecutive
years.
8.
The municipality did not conduct a tax levy sale the previous fiscal year and does
not plan to conduct one in the current year.
9.
The current year budget does not contain a Levy or Appropriation "CAP" waiver.
10.
The municipality has not applied for Transitional Aid for 2026.
11.
The municipality did not adopt a Special Emergency ordinance for COVID-related
expenses or loss of revenue (N.J.S.A. 40A:4-53 (l) and (m)).
The undersigned certifies that this municipality has complied in full in meeting ALL of the
above criteria in determining its qualification for local examination of its Budget in accordance
with N.J.A.C. 5:30-7.5.
Municipality:
Chief Financial Officer:
Signature:
Certificate #:
Date:
The undersigned certifies that this municipality does not meet item(s)
of the criteria above and therefore does not qualify for local
examination of its Budget in accordance with N.J.A.C. 5:30-7.5.
Municipality:
Chief Financial Officer:
Signature:
Certificate #:
Date:
Sheet 1b
CERTIFICATION OF NON-QUALIFYING MUNICIPALITY
TOWNSHIP OF ROBBINSVILLE
Deborah J Bauer
N-0726
TOWNSHIP OF ROBBINSVILLE
MUNICIPAL BUDGET LOCAL EXAMINATION QUALIFICATION CERTIFICATION
BY
CHIEF FINANCIAL OFFICER
CERTIFICATION OF QUALIFYING MUNICIPALITY
dbauer@robbinsville.net
3/3/2026
Fiscal Year Ending:
(1)
(3)
Federal programs
Expended
Other Federal
(administered by
Programs
the state)
Expended
$
607,455.08
$
$
561,809.00
Type of Audit required by Title 2 U.S. Code of Federal Regulations
(CFR) (Uniform Requirements) and OMB 15-08.
X
Single Audit
Program Specific Audit
Financial Statement Audit Performed in Accordance
With Government Auditing Standards (Yellow Book)
Note:
All local governments, who are recipients of federal and state awards (financial assistance), must
report the total amount of federal and state funds expended during its fiscal year and the type of audit
required to comply with Title 2 U.S. Code of Federal Regulations (CFR) OMB 15-08. (Uniform
Guidance) and OMB 15-08. The single audit threshold has been been increased to $750,000
beginning with Fiscal Year ending after 1/1/15. Expenditures are defined in Title 2 U.S. Code of
Federal Regulations (CFR) (Uniform Guidance).
(1)
Report expenditures from federal pass-through programs received directly from state government.
Federal pass-through funds can be identified by the Catalog of Federal Domestic Assistance
(CFDA) number reported in the State's grant/contract agreements.
(2)
Report expenditures from state programs received directly from state government or indirectly from
pass-through entities. Exclude state aid (I.e., CMPTRA, Energy Receipts tax, etc.) since there
are no compliance requirements.
(3)
Report expenditures from federal programs received directly from the federal government or indirectly
from entities other than state government.
3/3/2026
Date
Sheet 1c
December 31, 2025
(2)
Programs
Expended
State
dbauer@robbinsville.net
Signature of Chief Financial Officer
TOTAL
2,175,665.35
Report of Federal and State Financial Assistance
Expenditures of Awards
21-6001340
Fed I.D. #
TOWNSHIP OF ROBBINSVILLE
Municipality
MERCER
County
INSTRUCTIONS
The following certification is to be used ONLY in the event there is NO municipality
operated utility.
If there is a utility operated by the municipality of if a "utility fund" existed on the books of
account, do not sign this statement and do not remove any of the UTILITY sheets from the
document.
CERTIFICATION
I hereby certify that there was no "utility fund" on the books of account and there was no
utility owned and operated by the
of
,
County of
during the year 2025 and that sheets 40 to 68 are unnecessary.
I have therefore removed from this statement the sheets pertaining only to utilities.
Name
Title
(This must be signed by the Chief Financial Officer, Comptroller, Auditor or Registered
Municipal Accountant.)
Certification is hereby made that the Net Valuation Taxable of property liable to taxation for
the tax year 2026 and filed with the County Board of Taxation on January 10, 2026 in accordance
with the requirement of N.J.S.A. 54:4-35, was in the amount of $
IMPORTANT !
READ INSTRUCTIONS
MUNICIPAL CERTIFICATION OF TAXABLE PROPERTY AS OF OCTOBER 1, 2025
ROBBINSVILLE
SIGNATURE OF TAX ASSESSOR
MERCER
2,700,156,762.00
TOWNSHIP
gregb@robbinsville.net
Sheet 2
MUNICIPALITY
MERCER
TOWNSHIP OF ROBBINSVILLE
COUNTY
Debit
Credit
CASH
10,980,859.64
INVESTMENTS
DUE FROM/TO STATE - VETERANS AND SENIOR CITIZENS
11,896.25
-
Receivables with Full Reserves:
TAXES RECEIVABLE:
PRIOR
925,274.64
CURRENT
1,243,137.01
SUBTOTAL
2,168,411.65
TAX TITLE LIENS RECEIVABLE
401,179.37
PROPERTY ACQUIRED FOR TAXES
-
CONTRACT SALES RECEIVABLE
-
MORTGAGE SALES RECEIVABLE
-
6% PENALTIES RECEIVABLE
16,828.19
OTHER MUNICIPAL LIENS RECEIVABLE
9,800.00
DUE FROM PROPERTY OWNERS-MAINTENANCE OF
PROPERTY
1,515.43
MOBILE HOME PARK RENTS RECEIVABLE
192,602.86
REVENUE ACCOUNTS RECEIVABLE
13,942.35
DUE FROM OTHER TRUST
5,735.05
DUE FROM DOG LICENSE FUND
341.00
DUE FROM GENERAL CAPITAL FUND
DEFERRED CHARGES:
EMERGENCY
SPECIAL EMERGENCY (40A:4-55)
24,000.00
DEFICIT
-
Page Totals:
13,827,111.79
-
(Do not crowd - add additional sheets)
Sheet 3
Title of Account
NOTE THAT A TRIAL BALANCE IS REQUIRED AND NOT A BALANCE SHEET
POST CLOSING
TRIAL BALANCE - CURRENT FUND
AS AT DECEMBER 31, 2025
Cash Liabilities Must Be Subtotaled and Subtotal Must Be Marked With "C" -- Taxes Receivable Must Be Subtotaled
Debit
Credit
TOTALS FROM PAGE 3
13,827,111.79
-
APPROPRIATION RESERVES
830,732.71
ENCUMBRANCES PAYABLE
429,366.87
ACCOUNTS PAYABLE- PRIOR YEAR RESERVE ENCUMBRANCE
50,000.00
TAX OVERPAYMENTS
106,795.07
PREPAID TAXES
605,722.42
PREPAID RENTS
4,742.43
PREPAID PILOTS
3.48
DUE TO STATE:
MARRIAGE LICENCE
150.00
DCA TRAINING FEES
12,675.00
RENT OVERPAYMENTS
1,122.01
LOCAL SCHOOL TAX PAYABLE
-
REGIONAL SCHOOL TAX PAYABLE
-
REGIONAL H.S.TAX PAYABLE
-
COUNTY TAX PAYABLE
-
DUE COUNTY - ADDED & OMMITTED
24,496.62
SPECIAL DISTRICT TAX PAYABLE
-
RESERVE FOR TAX APPEAL
-
1,071.24
10,440.81
7,258.00
59,860.42
122,033.33
PAGE TOTAL
13,827,111.79
2,266,470.41
(Do not crowd - add additional sheets)
Sheet 3a
NOTE THAT A TRIAL BALANCE IS REQUIRED AND NOT A BALANCE SHEET
POST CLOSING
TRIAL BALANCE - CURRENT FUND (CONT'D)
AS AT DECEMBER 31, 2025
Cash Liabilities Must Be Subtotaled and Subtotal Must Be Marked With "C" -- Taxes Receivable Must Be Subtotaled
Title of Account
RESERVE FOR MASTER PLAN AMENDMENT
RESERVE FOR CODIFICATION OF ORDINANCES
RESERVE FOR GARDEN STATE PRESERVATION TRUST
RESERVE FOR PILOTS-DUE COUNTY
RESERVE FOR ENERGY RECEIPTS TAX-MUNICIPAL RELIEF FUND
RESERVE FOR OPOID SETTLEMENT
RESERVE FOR IMPACT FEES
Debit
Credit
TOTALS FROM PAGE 3a
13,827,111.79
2,266,470.41
SUBTOTAL
13,827,111.79
2,266,470.41
"C"
SPECIAL EMERGENCY NOTE
24,000.00
RESERVE FOR RECEIVABLES
2,810,355.90
DEFERRED SCHOOL TAX
-
DEFERRED SCHOOL TAX PAYABLE
-
FUND BALANCE
8,726,285.48
TOTALS
13,827,111.79
13,827,111.79
(Do not crowd - add additional sheets)
Sheet 3a.1
Title of Account
NOTE THAT A TRIAL BALANCE IS REQUIRED AND NOT A BALANCE SHEET
POST CLOSING
TRIAL BALANCE - CURRENT FUND (CONT'D)
AS AT DECEMBER 31, 2025
Cash Liabilities Must Be Subtotaled and Subtotal Must Be Marked With "C" -- Taxes Receivable Must Be Subtotaled
Debit
Credit
TOTALS
-
-
*To be prepared in compliance with Department of Human Services Municipal Audit Guide,
Public Welfare, General Assistance Program.
Title of Account
(Do not crowd - add additional sheets)
Sheet 4
POST CLOSING
TRIAL BALANCE - PUBLIC ASSISTANCE FUND
ACCOUNTS #1 AND #2 *
AS AT DECEMBER 31, 2025
Debit
Credit
CASH
2,031,986.95
GRANTS RECEIVABLE
2,905,604.56
DUE FROM/TO CURRENT FUND
ENCUMBRANCES PAYABLE
1,499,909.71
APPROPRIATED RESERVES
3,434,322.34
UNAPPROPRIATED RESERVES
3,359.46
TOTALS
4,937,591.51
4,937,591.51
Title of Account
(Do not crowd - add additional sheets)
Sheet 5
POST CLOSING TRIAL BALANCE
FEDERAL AND STATE GRANTS
AS AT DECEMBER 31, 2025
Debit
Credit
ANIMAL CONTROL TRUST FUND
CASH
23,255.46
DUE TO - CURRENT FUND
341.00
DUE TO STATE OF NJ
217.20
RESERVE FOR ANIMAL CONTROL TRUST FUND
19,841.26
PREPAID MUNICIPAL DOG LICENSE
2,856.00
FUND TOTALS
23,255.46
23,255.46
ASSESSMENT TRUST FUND
CASH
-
DUE TO -
RESERVE FOR:
FUND TOTALS
-
-
MUNICIPAL OPEN SPACE TRUST FUND
CASH
973,948.43
OPEN SPACE INVESTMENT NOTE
365,750.00
RESERVE-OPEN SPACE TAX TRUST FUND
737,797.77
RESERVE- WASHINGTON WOODS
1,900.66
RESERVE- THOMPSON PARCEL
600,000.00
FUND TOTALS
1,339,698.43
1,339,698.43
LOSAP TRUST FUND
CASH
-
FUND TOTALS
-
-
Title of Account
Sheet 6
POST CLOSING
TRIAL BALANCE - TRUST FUNDS
AS AT DECEMBER 31, 2025
(Assessment Section Must Be Separately Stated)
(Do not crowd - add additional sheets)
Debit
Credit
CDBG TRUST FUND
CASH
-
DUE TO -
FUND TOTALS
-
-
ARTS AND CULTURAL TRUST FUND
CASH
-
FUND TOTALS
-
-
OTHER TRUST FUNDS
CASH
8,920,122.82
DUE TO CURRENT FUND
5,735.05
RESERVE- OTHER TRUST FUND RESERVES
8,697,150.71
RESERVE- UNEMPLOYMENT BENEFITS
114,133.48
RESERVE- PAYROLL DEDUCTIONS PAYABLE
103,103.58
OTHER TRUST FUNDS PAGE TOTAL
8,920,122.82
8,920,122.82
Title of Account
(Do not crowd - add additional sheets)
Sheet 6.1
POST CLOSING
TRIAL BALANCE - TRUST FUNDS (CONT'D)
AS AT DECEMBER 31, 2025
(Assessment Section Must Be Separately Stated)
Debit
Credit
Previous Totals
8,920,122.82
8,920,122.82
OTHER TRUST FUNDS (continued)
TOTALS
8,920,122.82
8,920,122.82
Sheet 6.2
POST CLOSING
TRIAL BALANCE - TRUST FUNDS (CONT'D)
(Assessment Section Must Be Separately Stated)
AS AT DECEMBER 31, 2025
Title of Account
(Do not crowd - add additional sheets)
Debit
Credit
Previous Totals
8,920,122.82
8,920,122.82
OTHER TRUST FUNDS (continued)
TOTALS
8,920,122.82
8,920,122.82
Sheet 6. TOTALS
POST CLOSING
TRIAL BALANCE - TRUST FUNDS (CONT'D)
(Assessment Section Must Be Separately Stated)
AS AT DECEMBER 31, 2025
Title of Account
(Do not crowd - add additional sheets)
Amount
Dec. 31, 2024
Balance
per Audit
as at
Report
Receipts
Disbursements
Dec. 31, 2025
PREMIUMS RECEIVED AT TAX
-
-
SALE
161,305.00
181,400.00
129,300.00
213,405.00
TAX TITLE LIEN REDEMPTIONS
4,254.90
4,254.90
POAA
542.61
10.00
552.61
POLICE EXTRA DUTY PAY
3,228.00
284,103.75
280,127.25
7,204.50
REFUND OF JIF PREMIUM
18,348.53
18,348.53
LAW ENFORCEMENT
12,990.47
3,195.78
4,114.67
12,071.58
PUBLIC DEFENDER
16,863.02
15,956.85
12,900.00
19,919.87
POLICE K-9 UNIT
2,975.85
-
-
2,975.85
ACCUMULATED ABSENCES
70,925.76
59,000.00
129,925.76
TOWN CENTER PUBLIC SPACE
150,207.92
-
-
150,207.92
FIRE DONATIONS
1,499.83
2,138.55
3,638.38
FIRE SAFETY PENALTIES
1,805.48
8,119.46
2,257.99
7,666.95
STORM RECOVERY
72,556.49
10,245.00
26,041.29
56,760.20
HOUSING ADMINISTRATION (20%)
472,410.99
146,999.49
70,864.83
548,545.65
HOUSING GENERAL (80%)
595,811.61
606,427.31
207,274.69
994,964.23
HOUSING - ADMINISTRATIVE
-
-
AGENT FEES
113,954.31
33,362.91
6,190.00
141,127.22
HOUSING - RESERVE TO PAY
-
-
DEBT-PROJECT FREEDOM
-
-
HOUSING FEE GUARANTEE
54,511.38
1,744.94
56,256.32
VOLUNTEER FIRE DEPARTMENT-
-
-
DISSOLUTION FUNDS
-
-
OFF TRACT IMPROVEMENTS
790,814.16
2,944.44
43,033.75
750,724.85
RECREATION FACILITIES
114,647.40
-
-
114,647.40
RECREATION ACTIVITIES
379,206.60
681,907.87
662,121.79
398,992.68
PLAN REVIEW FEES
817,344.77
616,360.80
459,388.54
974,317.03
INSPECTION FEES
631,590.81
125,216.03
118,143.08
638,663.76
PERFORMANCE GUARANTEES
3,060,324.66
217,300.71
52,838.09
3,224,787.28
MAINTENANCE GUARANTEES
222,741.47
5,092.80
642.03
227,192.24
NJ TURNPIKE WIDENING-
-
-
REFORESTATION
-
-
-
-
-
-
-
-
-
-
-
-
-
-
PAGE TOTAL
$
7,770,862.02
$
3,001,526.69
$
2,075,238.00
$
8,697,150.71
Sheet 6b
Purpose
SCHEDULE OF TRUST FUND RESERVES
Amount
Dec. 31, 2024
Balance
per Audit
as at
Report
Receipts
Disbursements
Dec. 31, 2025
PREVIOUS PAGE TOTAL
7,770,862.02
3,001,526.69
2,075,238.00
8,697,150.71
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
PAGE TOTAL
$
7,770,862.02
$
3,001,526.69
$
2,075,238.00
$
8,697,150.71
Sheet 6b TOTAL
SCHEDULE OF TRUST FUND RESERVES (CONT'D)
Purpose
Audit
Title of Liability to which Cash
Balance
Balance
and Investments are Pledged
Dec. 31, 2024
Assessments
Current
Disbursements
Dec. 31, 2025
and Liens
Budget
Assessment Serial Bond Issues:
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
-
-
-
-
-
Assessment Bond Anticipation Note Issues:
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
-
-
-
-
Other Liabilities
-
Trust Surplus
-
*Less Assets "Unfinanced"
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
-
-
-
-
-
-
-
-
-
-
-
-
*Show as red figure
ANALYSIS OF TRUST ASSESSMENT CASH AND INVESTMENTS PLEDGED TO
LIABILITIES AND SURPLUS
RECEIPTS
Sheet 7
Debit
Credit
Estimated Proceeds Bonds and Notes Authorized
6,240,939.55
xxxxxxxxx
Bonds and Notes Authorized but Not Issued
xxxxxxxxx
6,240,939.55
CASH
8,644,530.95
DUE FROM -
DUE FROM -
FEDERAL AND STATE GRANTS RECEIVABLE
DEFERRED CHARGES TO FUTURE TAXATION:
FUNDED
63,398,000.00
UNFUNDED
18,535,414.00
DUE TO -
PAGE TOTALS
96,818,884.50
6,240,939.55
Title of Account
(Do not crowd - add additional sheets)
Sheet 8
POST CLOSING
TRIAL BALANCE -- GENERAL CAPITAL FUND
AS AT DECEMBER 31, 2025
Debit
Credit
PREVIOUS PAGE TOTALS
96,818,884.50
6,240,939.55
BOND ANTICIPATION NOTES PAYABLE
8,379,770.00
GENERAL SERIAL BONDS
63,398,000.00
TYPE 1 SCHOOL BONDS
-
LOANS PAYABLE
3,914,704.45
CAPITAL LEASES PAYABLE
-
RESERVE FOR CAPITAL PROJECTS
136,068.50
353,029.17
IMPROVEMENT AUTHORIZATIONS:
FUNDED
3,540,152.99
UNFUNDED
3,472,673.73
ENCUMBRANCES PAYABLE
6,681,098.33
250,000.00
RESERVE TO PAY BANS
CAPITAL IMPROVEMENT FUND
4,181.60
DOWN PAYMENTS ON IMPROVEMENTS
-
316,910.24
CAPITAL FUND BALANCE
131,355.94
96,818,884.50
96,818,884.50
Sheet 8.1
POST CLOSING
TRIAL BALANCE -- GENERAL CAPITAL FUND
AS AT DECEMBER 31, 2025
Title of Account
(Do not crowd - add additional sheets)
RESERVE FOR ACQUISITION OF OPEN SPACE
RESERVE FOR MUNI BUILDING (CITIZEN'S BANK)
RESERVE TO PAY BONDS- OPEN SPACE
RESERVE TO PAY BONDS
Less Checks
Cash Book
*On Hand
On Deposit
Outstanding
Balance
1,322,382.03
9,810,343.77
151,866.16
10,980,859.64
2,031,986.95
2,031,986.95
111.00
23,219.46
75.00
23,255.46
-
1,207,625.87
233,677.44
973,948.43
-
-
805.00
9,203,572.93
284,255.11
8,920,122.82
-
8,764,511.95
119,981.00
8,644,530.95
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total
1,323,298.03
31,041,260.93
789,854.71
31,574,704.25
* Include Deposits In Transit
** Be sure to include a Public Assistance Account reconciliation and trial balance if the municipality maintains such a bank account.
REQUIRED CERTIFICATION
I hereby certify that all amounts shown in the "Cash on Deposit" column on Sheet 9 and 9(a) have been verified with the
applicable bank statements, certificates, agreements or passbooks at December 31, 2025.
I also certify that all amounts, if any, shown for Investments in Savings and Loan Associations on any trial balance have
been verified with the applicable passbook at December 31, 2025.
All "Certificates of Deposits", Repurchase Agreements" and other investments must be reported as cash and included in
this certification.
(THIS MUST BE SIGNED BY THE REGISTERED MUNICIPAL ACCOUNTANT (STATUTORY AUDITOR) OR
CHIEF FINANCIAL OFFICER) depending on who prepared this Annual Financial Statement as certified to on Sheet 1 or 1(a).
Signature:
Title:
CASH RECONCILIATION DECEMBER 31, 2025
Cash
Sheet 9
Current
Trust - Animal Control
Trust - Assessment
Trust - Municipal Open Space
Trust - LOSAP
Trust - CDBG
Trust - Other
Trust - Arts and Culture
General Capital
UTILITIES:
Chief Financial Officer
Grant Fund
dbauer@robbinsville.net
CURRENT FUND:
Mid Penn Bank - Current Account
4,009,574.04
Mid Penn Bank - Current Account-Mobile Home Park
594,526.99
Mid Penn Bank - Tax Collector ACH Account
6,894,269.27
Mid Penn Bank - Difference Card Account
14,771.36
Mid Penn Bank - Credit Card Account
81,328.53
Mid Penn Bank - EMS Account
247,860.53
DOG LICENSE FUND:
Mid Penn Bank - Dog License Trust Fund Account
23,219.46
MUNICIPAL OPEN SPACE FUND:
Mid Penn Bank - Open Space Account
1,207,625.87
OTHER TRUST FUND:
Mid Penn Bank - Other Trust Account
1,427,982.48
Mid Penn Bank - Police Extra Duty Pay Trust Account
8,298.50
Mid Penn Bank - Fire Penalty Safety Account
7,666.95
Mid Penn Bank - Police Law Enforcement Account
12,071.58
Mid Penn Bank - Affordable Housing Trust Account
1,691,837.10
Mid Penn Bank - Payroll Account
167,321.82
Mid Penn Bank - Public Defender Account
19,919.87
Mid Penn Bank - Raajipo LLC - Escrow Account
56,256.32
Mid Penn Bank - Recreation Trust Account
402,065.25
Mid Penn Bank - Flexible Spending Account
4,257.17
Mid Penn Bank - Plan Review Escrow Account
993,043.28
Mid Penn Bank - Inspection Fee Escrow Account
640,634.84
Mid Penn Bank - Performance Guarantee Account
3,227,492.06
Mid Penn Bank - Maintenance Guarantee Account
227,407.33
Mid Penn Bank - Tax Collector Redemption Account
45,312.38
Mid Penn Bank - Tax Collector Premium Account
272,005.00
Mid Penn Bank - Police Law Enforcement Account
1.00
CAPITAL FUND:
Mid Penn Bank - Capital Account
8,764,511.95
SEWER UTILITY FUND:
Mid Penn Bank - Operating Account
Mid Penn Bank - Capital Account
PAGE TOTAL
31,041,260.93
Sheet 9a
LIST BANKS AND AMOUNTS SUPPORTING "CASH ON DEPOSIT"
CASH RECONCILIATION DECEMBER 31, 2025 (cont'd)
Note: Sections N.J.S. 40A:4-61, 40A:4-62 and 40A:4-63 of the Local Budget Law require that
separate bank accounts be maintained for each allocated fund.
PREVIOUS PAGE TOTAL
31,041,260.93
TOTAL PAGE
31,041,260.93
CASH RECONCILIATION DECEMBER 31, 2025 (cont'd)
LIST BANKS AND AMOUNTS SUPPORTING "CASH ON DEPOSIT"
Note: Sections N.J.S. 40A:4-61, 40A:4-62 and 40A:4-63 of the Local Budget Law require that
separate bank accounts be maintained for each allocated fund.
Sheet 9a TOTAL
2025
Balance
Budget
Received
Other
Cancelled
Balance
Jan. 1, 2025
Revenue
Dec. 31, 2025
Realized
FEDERAL GRANTS:
-
-
FEMA-FY19 Assistance to Firefighters Grant
-
-
Body Armor - Federal
-
3,666.60
3,666.60
National Historical Publications Record
99,123.74
98,748.24
375.50
-
-
FEDERAL GRANTS (Administered By State):
-
-
NJ DOT Drive Sober or Get Pulled Over
-
14,000.00
7,000.00
7,000.00
2021 Police Body Worn Cameras
-
-
FY 26 Highway Traffic Safety Grant
-
21,000.00
21,000.00
FY 2022 Safer Grant
364,383.07
364,383.07
(0.00)
FY 2024 ARP Sub Receipient Firefighter Grant
-
-
-
-
STATE GRANTS:
-
-
NJ DOT FY2022 West Manor Way & Applegate
158,596.25
158,596.25
NJ DOT FY2023 Meadowbrook Road Trail Connection
569,500.00
427,125.00
142,375.00
NJ DOT FY2022 Windsor Road Resurfacing
387,390.15
387,390.15
NJ DOT FY2021 Voelbel Road Resurfacing
-
-
2022 Distracted Driving Crackdown
-
-
Leap Implemetation - Shared Police/ Court
250,000.00
250,000.00
-
PAGE TOTALS
1,828,993.21
38,666.60
897,256.31
-
250,000.00
720,403.50
MUNICIPALITIES AND COUNTIES
FEDERAL AND STATE GRANTS RECEIVABLE
Sheet 10
Grant
2025
Balance
Budget
Received
Other
Cancelled
Balance
Jan. 1, 2025
Revenue
Dec. 31, 2025
Realized
PREVIOUS PAGE TOTALS
1,828,993.21
38,666.60
897,256.31
-
250,000.00
720,403.50
Fire Rescue Water Tank Truck
(0.00)
500,000.00
375,000.00
125,000.00
DDEF
-
12,236.79
12,236.79
FY 2025 Police Dispatch 911 Upgrade
-
600,000.00
450,000.00
150,000.00
2024 Joint Police Dept. Facility Grant
200,000.00
200,000.00
-
FY 25 Hankins Road Widening & Safety Improvements
490,932.00
490,932.00
FY 24 Local Rec Improvements- Miry Run Trails
68,000.00
68,000.00
FY 25 NJDOT Bikeway Prog- Wash Woods
-
645,000.00
645,000.00
FY 25 NJDOT Perrienville Rd
261,953.00
125,019.79
136,933.21
FY 2024 Spring Garden Road Resurfacing II
478,710.00
234,975.00
243,735.00
FY 2023 LEAP Police/Court/ Dispatch Equipment
200,000.00
200,000.00
-
OTHER GRANTS:
-
-
Rehabilitate Historic Robbinsville
-
-
Mercer At Play-2019
250,000.00
113,364.07
23,271.87
113,364.06
CTY- ARP- Sub Receipient - Windsor School
19,500.00
19,500.00
-
Anonymous Fire Donation -Fire Prevention
-
-
K9 Unit Donation
-
10,000.00
10,000.00
-
Combs Farms Dev- Camera Donation
-
13,750.00
13,750.00
-
PAGE TOTALS
2,857,425.21
2,760,316.39
2,438,865.17
-
273,271.87
2,905,604.56
MUNICIPALITIES AND COUNTIES
FEDERAL AND STATE GRANTS RECEIVABLE (cont'd)
Sheet
10.1
Grant
2025
Balance
Budget
Received
Other
Cancelled
Balance
Jan. 1, 2025
Revenue
Dec. 31, 2025
Realized
PREVIOUS PAGE TOTALS
2,857,425.21
2,760,316.39
2,438,865.17
-
273,271.87
2,905,604.56
-
-
Anonymous Donation - Senior Food Pantry
-
400.00
400.00
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
TOTALS
2,857,425.21
2,760,716.39
2,439,265.17
-
273,271.87
2,905,604.56
MUNICIPALITIES AND COUNTIES
FEDERAL AND STATE GRANTS RECEIVABLE (cont'd)
Grant
Sheet 10
Totals
Balance
Expended
Other
Cancelled
Balance
Jan. 1, 2025
Budget
Appropriation
Dec. 31, 2025
By 40A:4-87
FEDERAL GRANTS:
-
-
Body Armor Replacement-Bullet Proof Vests
(0.00)
3,666.60
7,045.53
3,563.77
184.84
FEMA - Fire Prevention and Safety Grant
21.96
21.96
HAZMAT - Emergency
15.39
15.39
National Historical Publications Grant
90,601.33
100,601.33
10,000.00
0.00
-
FEDERAL GRANTS (Administered By State):
-
-
NJ DOT Windsor Sidewalks
21.50
21.50
FY 24 ARP Sub -Recipient Firefighter Grant
-
-
2022 Fire SAFER Grant
427,516.29
427,516.29
(0.00)
2022 Muni Aid Windsor Resurfacing Phase 2
283,186.87
72,030.68
110,746.54
321,902.73
Local Recreation Improvement Grant- LRIG
0.00
261.25
261.25
0.00
-
-
STATE GRANTS:
-
-
Drunk Driving Enforcement Program
(0.00)
12,236.79
967.17
11,269.62
Open Space Plan Grant
221.94
221.94
Body Armor Replacement Fund
-
2,513.65
2,355.66
2,355.66
2,513.65
Clean Communities Program
10,344.06
46,300.41
34,295.24
2,526.91
24,876.14
Recycling Tonnage Grant
23,660.01
103,700.91
84,720.27
2,585.00
45,225.65
PAGE TOTALS
835,589.35
122,117.95
46,300.41
729,793.42
132,039.13
-
406,253.42
Sheet
11
SCHEDULE OF APPROPRIATED RESERVES FOR
FEDERAL AND STATE GRANTS
Grant
Transferred from 2025
Budget Appropriations
Balance
Expended
Other
Cancelled
Balance
Jan. 1, 2025
Budget
Appropriation
Dec. 31, 2025
By 40A:4-87
PREVIOUS PAGE TOTALS
835,589.35
122,117.95
46,300.41
729,793.42
132,039.13
-
406,253.42
STATE GRANTS (Continued)
-
-
Drive Sober or Get Pulled Over
-
14,000.00
9,450.00
4,550.00
FY 25 LEAP Police/ Court/ Dispatch Equip
-
200,000.00
182,816.29
17,183.71
NJ State Police-Emergency
1,595.72
1,595.72
FY Police Dispatch 911 Upgrade
-
600,000.00
600,000.00
-
2024 Joint Police Faciltiy Grant
-
14,345.60
14,345.60
-
NJ DOT FY2004 Gordon Road
150,000.00
150,000.00
NJ DOT FY25 Bikeway program - Wash Woods
-
645,000.00
22,000.00
623,000.00
NJ DOT FY25 Perrienville Road Emergency Resurface
-
261,953.00
124,934.35
137,018.65
NJ DOT FY24 Spring Garden Rd Resurfacing II
-
478,710.00
313,300.00
165,410.00
NJ DOT FY2023 Ph2-Meadowbrook Road Trail Connection
-
513,981.33
513,981.33
-
NJ DOT FY2022 West Maor Way & Applegate
69,664.92
55,756.29
34,340.04
48,248.67
Municipal Stormwater Regulation
1,099.41
1,099.41
NJ DEP No Net Loss Reforestation Grant-Phase 2
266,831.13
122,516.55
6,370.00
150,684.58
NJ DEP No Net Loss Reforestation Grant-Phase 3
600,320.95
600,320.95
NJ DEP Green Communities Grant
3,000.00
3,000.00
Local Recreation Improvement Grant - Miry Run
68,000.00
68,000.00
-
FY 2025 Hankins Road Widening and Safety Improvements
490,932.00
24,546.60
466,385.40
PAGE TOTALS
2,487,033.48
1,629,070.95
739,010.41
2,781,440.43
701,076.10
-
2,774,750.51
Sheet
11.1
SCHEDULE OF APPROPRIATED RESERVES FOR
FEDERAL AND STATE GRANTS
Transferred from 2025
Grant
Budget Appropriations
Balance
Expended
Other
Cancelled
Balance
Jan. 1, 2025
Budget
Appropriation
Dec. 31, 2025
By 40A:4-87
PREVIOUS PAGE TOTALS
2,487,033.48
1,629,070.95
739,010.41
2,781,440.43
701,076.10
-
2,774,750.51
STATE GRANTS (Continued)
-
-
FY 26 Highway Safety Grant
-
21,000.00
1,680.00
19,320.00
Fire Rescue Water Tank
-
500,000.00
500,000.00
-
-
OTHER GRANTS:
-
-
Mercer At Play-Meadowbrook
154.31
154.31
Mercer At Play-Meadowbrook-2019
500,000.00
476,728.13
23,271.87
-
Amway-Soccer Fields Donation
1,000.00
1,000.00
Tom May Run Donations
482.06
474.75
7.31
Sale of Library Books and Video Visual Sales, Gifts,
16,751.23
3,898.55
669.90
19,979.88
Lucas - Police Bicycle Clothing and Equipment
2,005.78
510.00
510.00
2,005.78
Matrix - In Lieu of Nature Trail-Skateboard Park
3.84
3.84
Mercer County - Rehabilitate Historic Robbinsville
-
-
Sharbell - Plan Endorsement
8,910.30
8,910.30
Sharbell - Reymann 208 Amendment
568.28
568.28
Zamperilli - Washington Village
3,042.38
3,042.38
Pulte Homes - Stream Cleaning
10,000.00
10,000.00
Anonymous - Senior Center
4,984.20
7,000.00
2,886.84
270.57
9,367.93
PAGE TOTALS
3,034,935.86
1,639,969.50
1,260,010.41
3,264,390.05
701,856.67
23,271.87
3,349,110.52
Sheet
11.2
SCHEDULE OF APPROPRIATED RESERVES FOR
FEDERAL AND STATE GRANTS
Transferred from 2025
Grant
Budget Appropriations
Balance
Expended
Other
Cancelled
Balance
Jan. 1, 2025
Budget
Appropriation
Dec. 31, 2025
By 40A:4-87
PREVIOUS PAGE TOTALS
3,034,935.86
1,639,969.50
1,260,010.41
3,264,390.05
701,856.67
23,271.87
3,349,110.52
OTHER GRANTS (Continued):
-
-
Anonymous - Recreation
5,000.00
5,000.00
Anonymous - Library
35,603.91
7,500.00
11,558.32
31,545.59
Anonymous - Fire Department
186.18
10,000.00
17,051.78
10,435.87
3,570.27
Anonymous - Police K-9
94.31
94.31
Anonymous - Police Department
4,014.29
7,500.00
4,028.00
930.00
8,416.29
OPUS - Historic Preservation
69.43
69.43
JRM Construction - Bike Path Construction
-
-
Princeton Community Foundation - Library
270.13
270.13
The Fidelco Group - Stream Cleaning
20,000.00
20,000.00
Donation K9- RAS To Police
-
10,000.00
10,000.00
Anonymous - Police Donation- Toughbook Laptops
-
-
Leap Grant - Shared Police/ Court
250,000.00
250,000.00
-
County - ARP Receipent - Windsor School Park
-
27,846.00
27,846.00
-
Anonymous - Fire Donation- Fire Prevention
901.08
901.08
(0.00)
Ernest Wesell Foundation Grant
3,750.00
3,750.00
3,750.00
5,005.73
6,244.27
Combs Farm Develop - Camera Donation
-
13,750.00
13,750.00
-
Anonymous Donation Senior Center Food Pantry
-
400.00
398.47
1.53
TOTALS
3,354,825.19
1,682,869.50
1,273,760.41
3,344,929.43
741,068.54
273,271.87
3,434,322.34
Sheet 11
Totals
SCHEDULE OF APPROPRIATED RESERVES FOR
FEDERAL AND STATE GRANTS
Transferred from 2025
Grant
Budget Appropriations
Balance
Received
Other
Balance
Jan. 1, 2025
Budget
Appropriation
Dec. 31, 2025
By 40A:4-87
FEDERAL GRANTS:
-
-
Police Body Armor Replacement -Bullet Proof Vests
-
-
American Rescue Plan - Tranche 1
-
-
-
-
STATE GRANTS:
-
-
Recycling Tonnage Grant
-
103,700.91
103,700.91
-
Body Armor Replacement Fund
2,513.65
2,513.65
-
Drunk Driving Enforcement Fund
-
-
Clean Communities Grant
-
46,300.41
46,300.41
-
-
-
OTHER GRANTS:
-
-
Purchase of Reference Materials, Computer Hardware and Supplies, and
-
-
the Maintenance of the Louise Tindall Memorial Garden
3,898.55
3,898.55
3,359.46
3,359.46
Anonymous - Senior Center Donation
-
7,000.00
7,000.00
-
Anonymous - Police Department Donation
-
7,500.00
7,500.00
-
Anonymous - Fire Department Donation
-
10,000.00
10,000.00
-
Anonymous - Library Donation
-
7,500.00
7,500.00
-
Anonymous Police Department - Toughbook Laptops
-
-
Ernest Wessel Foundation - Police Department
3,750.00
3,750.00
3,750.00
3,750.00
-
PAGE TOTALS
10,162.20
145,863.11
50,050.41
189,110.78
-
3,359.46
SCHEDULE OF UNAPPROPRIATED RESERVES FOR
FEDERAL AND STATE GRANTS
Sheet 12
Grant
Transferred from 2025
Budget Appropriations
Balance
Received
Other
Balance
Jan. 1, 2025
Budget
Appropriation
Dec. 31, 2025
By 40A:4-87
PREVIOUS PAGE TOTALS
10,162.20
145,863.11
50,050.41
189,110.78
-
3,359.46
OTHER GRANTS:
-
-
Anonymous - Recreation Donation
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
PAGE TOTALS
10,162.20
145,863.11
50,050.41
189,110.78
-
3,359.46
Sheet
12.1
SCHEDULE OF UNAPPROPRIATED RESERVES FOR
FEDERAL AND STATE GRANTS
Transferred from 2025
Grant
Budget Appropriations
Balance
Received
Other
Balance
Jan. 1, 2025
Budget
Appropriation
Dec. 31, 2025
By 40A:4-87
PREVIOUS PAGE TOTALS
10,162.20
145,863.11
50,050.41
189,110.78
-
3,359.46
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
PAGE TOTALS
10,162.20
145,863.11
50,050.41
189,110.78
-
3,359.46
Sheet
12.2
SCHEDULE OF UNAPPROPRIATED RESERVES FOR
FEDERAL AND STATE GRANTS
Transferred from 2025
Grant
Budget Appropriations
Balance
Received
Other
Balance
Jan. 1, 2025
Budget
Appropriation
Dec. 31, 2025
By 40A:4-87
PREVIOUS PAGE TOTALS
10,162.20
145,863.11
50,050.41
189,110.78
-
3,359.46
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
TOTALS
10,162.20
145,863.11
50,050.41
189,110.78
-
3,359.46
Sheet 12
Totals
SCHEDULE OF UNAPPROPRIATED RESERVES FOR
FEDERAL AND STATE GRANTS
Transferred from 2025
Grant
Budget Appropriations
Debit
Credit
Balance - January 1, 2025
xxxxxxxxxxx
xxxxxxxxxx
School Tax Payable #
xxxxxxxxxxx
-
School Tax Deferred
(Not in excess of 50% of Levy - 2024 - 2025)
xxxxxxxxxxx
Levy School Year July 1, 2025 - June 30, 2026
xxxxxxxxxxx
Levy Calendar Year 2025
xxxxxxxxxxx
51,736,821.00
Paid
51,736,821.00
xxxxxxxxxx
Balance - December 31, 2025
xxxxxxxxxxx
xxxxxxxxxx
School Tax Payable #
-
xxxxxxxxxx
School Tax Deferred
(Not in excess of 50% of Levy - 2025 - 2026)
xxxxxxxxxx
* Not including Type 1 school debt service, emergency authorizations-schools, transfer to
51,736,821.00
51,736,821.00
Board of Education for use of local schools.
# Must include unpaid requisitions.
Sheet 13
*LOCAL DISTRICT SCHOOL TAX
Debit
Credit
Balance - January 1, 2025
xxxxxxxxxxx
xxxxxxxxxx
School Tax Payable #
xxxxxxxxxxx
School Tax Deferred
(Not in excess of 50% of Levy - 2024 - 2025)
xxxxxxxxxxx
Levy School Year July 1, 2025 - June 30, 2026
xxxxxxxxxxx
Levy Calendar Year 2025
xxxxxxxxxxx
Paid
xxxxxxxxxx
Balance - December 31, 2025
xxxxxxxxxxx
xxxxxxxxxx
School Tax Payable #
-
xxxxxxxxxx
School Tax Deferred
(Not in excess of 50% of Levy - 2025 - 2026)
xxxxxxxxxx
# Must include unpaid requisitions.
-
-
Debit
Credit
Balance - January 1, 2025
xxxxxxxxxxx
xxxxxxxxxx
School Tax Payable #
xxxxxxxxxxx
School Tax Deferred
(Not in excess of 50% of Levy - 2024 - 2025)
xxxxxxxxxxx
Levy School Year July 1, 2025 - June 30, 2026
xxxxxxxxxxx
Levy Calendar Year 2025
xxxxxxxxxxx
Paid
xxxxxxxxxx
Balance - December 31, 2025
xxxxxxxxxxx
xxxxxxxxxx
School Tax Payable #
-
xxxxxxxxxx
School Tax Deferred
(Not in excess of 50% of Levy - 2025 - 2026)
xxxxxxxxxx
# Must include unpaid requisitions.
-
-
Sheet 14
REGIONAL SCHOOL TAX
REGIONAL HIGH SCHOOL TAX
(Provide a separate statement for each Regional District involved)
Debit
Credit
Balance - January 1, 2025
xxxxxxxxxxx
xxxxxxxxxx
County Taxes
xxxxxxxxxxx
Due County for Added and Omitted Taxes
xxxxxxxxxxx
105,755.78
2025 Levy:
xxxxxxxxxxx
xxxxxxxxxx
General County
xxxxxxxxxxx
21,313,098.90
County Library
xxxxxxxxxxx
1,979,660.25
County Health
xxxxxxxxxxx
1,235,048.18
County Open Space Preservation
xxxxxxxxxxx
Due County for Added and Omitted Taxes
xxxxxxxxxxx
24,496.62
Paid
24,633,563.11
xxxxxxxxxx
Balance - December 31, 2025
xxxxxxxxxxx
xxxxxxxxxx
County Taxes
xxxxxxxxxx
Due County for Added and Omitted Taxes
24,496.62
xxxxxxxxxx
24,658,059.73
24,658,059.73
Debit
Credit
Balance - January 1, 2025
xxxxxxxxxxx
2025 Levy: (List Each Type of District Tax Separately - See Footnote)
xxxxxxxxxxx
xxxxxxxxxx
Fire -
xxxxxxxxxxx
xxxxxxxxxx
Sewer -
xxxxxxxxxxx
xxxxxxxxxx
Water -
xxxxxxxxxxx
xxxxxxxxxx
Garbage -
xxxxxxxxxxx
xxxxxxxxxx
xxxxxxxxxxx
xxxxxxxxxx
xxxxxxxxxxx
xxxxxxxxxx
xxxxxxxxxxx
xxxxxxxxxx
Total 2025 Levy
xxxxxxxxxxx
-
Paid
xxxxxxxxxx
Balance - December 31, 2025
-
xxxxxxxxxx
-
-
Footnote: Please state the number of districts in each instance.
Sheet 15
COUNTY TAXES PAYABLE
SPECIAL DISTRICT TAXES
Budget
Realized
Excess or Deficit*
-01
-02
-03
Surplus Anticipated
5,081,750.00
5,081,750.00
-
Surplus Anticipated with Prior Written Consent of
Director of Local Government Services
-
Miscellaneous Revenue Anticipated:
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
Adopted Budget
11,280,935.54
11,534,911.88
253,976.34
Added by N.J.S.A. 40A:4-87 (List on 17a)
1,273,760.41
1,273,760.41
-
-
-
Total Miscellaneous Revenue Anticipated
12,554,695.95
12,808,672.29
253,976.34
Receipts from Delinquent Taxes
440,000.00
1,784,406.61
1,344,406.61
Amount to be Raised by Taxation:
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
(a) Local Tax for Municipal Purposes
15,526,376.98
xxxxxxxxx
xxxxxxxxx
(b) Addition to Local District School Tax
xxxxxxxxx
xxxxxxxxx
(c) Minimum Library Tax
xxxxxxxxx
xxxxxxxxx
Total Amount to be Raised by Taxation
15,526,376.98
19,138,004.41
3,611,627.43
33,602,822.93
38,812,833.31
5,210,010.38
Debit
Credit
Current Taxes Realized in Cash (Total of Item 10 or 14 on Sheet 22)
xxxxxxxxx
96,746,347.75
Amount to be Raised by Taxation
xxxxxxxxx
xxxxxxxxx
Local District School Tax
51,736,821.00
xxxxxxxxx
Regional School Tax
-
xxxxxxxxx
Regional High School Tax
-
xxxxxxxxx
County Taxes
24,527,807.33
xxxxxxxxx
Due County for Added and Omitted Taxes
24,496.62
xxxxxxxxx
Special District Taxes
-
xxxxxxxxx
Municipal Open Space Tax
2,019,218.39
xxxxxxxxx
Municipal Arts and Culture Tax
xxxxxxxxx
Reserve for Uncollected Taxes
xxxxxxxxx
700,000.00
Deficit in Required Collection of Current Taxes (or)
xxxxxxxxx
-
Balance for Support of Municipal Budget (or)
19,138,004.41
xxxxxxxxx
*Excess Non-Budget Revenue (see footnote)
xxxxxxxxx
*Deficit Non-Budget Revenue (see footnote)
xxxxxxxxx
97,446,347.75
97,446,347.75
Source
STATEMENT OF GENERAL BUDGET REVENUES 2025
ALLOCATION OF CURRENT TAX COLLECTIONS
Sheet 17
*These items are applicable only when there is no "Amount to be Raised by Taxation" in the
"Budget" column of the statement at the top of this sheet. In such instances, any excess or deficit
in the above allocation would apply to "Non-Budget Revenue" only.
Budget
Realized
Excess or Deficit
CLEAN COMMUNITIES GRANT
46,300.41
46,300.41
-
DRIVE SOBER OR GET PULLED OVER
14,000.00
14,000.00
-
FY 2024SPRING GARDEN RD RESURFACING II
478,710.00
478,710.00
-
FY 2025 LEAP POLICE/COURT/DISPATCH EQUIP
200,000.00
200,000.00
-
FY 2026 HIGHWAY TRAFFIC SAFETY GRANT
21,000.00
21,000.00
-
FIRE RESCUE WATER TRUCK
500,000.00
500,000.00
-
ERNEST WESEEL GRANT
3,750.00
3,750.00
-
K9 DONATION RAS TO POLICE
10,000.00
10,000.00
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
PAGE TOTALS
1,273,760.41
1,273,760.41
-
I hereby certify that the above list of Chapter 159 insertions of revenue have been realized in cash or I have received
written notification of the award of public or private revenue. These insertions meet the statutory requirements of
N.J.S.A. 40A:4-87 and matching funds have been provided if applicable.
CFO Signature:
Sheet 17a
STATEMENT OF GENERAL BUDGET REVENUES 2025
(Continued)
Miscellaneous Revenues Anticipated: Added By N.J.S.A. 40A:4-87
Source
dbauer@robbinsville.net
Budget
Realized
Excess or Deficit
PREVIOUS PAGE TOTALS
1,273,760.41
1,273,760.41
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
TOTALS
1,273,760.41
1,273,760.41
-
I hereby certify that the above list of Chapter 159 insertions of revenue have been realized in cash or I have received
written notification of the award of public or private revenue. These insertions meet the statutory requirements of
N.J.S.A. 40A:4-87 and matching funds have been provided if applicable.
CFO Signature:
Sheet 17a Totals
STATEMENT OF GENERAL BUDGET REVENUES 2025
(Continued)
Miscellaneous Revenues Anticipated: Added By N.J.S.A. 40A:4-87
Source
dbauer@robbinsville.net
2025 Budget As Adopted
32,329,062.52
2025 Budget - Added by N.J.S.A. 40A:4-87
1,273,760.41
Appropriated for 2025 (Budget Statement Item 9)
33,602,822.93
Appropriated for 2025 by Emergency Appropriation (Budget Statement Item 9)
Total General Appropriations (Budget Statement Item 9)
33,602,822.93
Add: Overexpenditures (see footnote)
Total Appropriations and Overexpenditures
33,602,822.93
Deduct Expenditures:
Paid or Charged [Budget Statement Item (L)]
32,023,819.99
Paid or Charged - Reserve for Uncollected Taxes
700,000.00
Reserved
830,732.71
Total Expenditures
33,554,552.70
Unexpended Balances Canceled (see footnote)
48,270.23
FOOTNOTES - RE: OVEREXPENDITURES
Every appropriation overexpended in the budget document must be marked with an * and must agree in the aggregate with this item.
RE: UNEXPENDED BALANCES CANCELED
Are not to be shown as "Paid or Charged" in the budget document. In all instances "Total Appropriations" and "Overexpenditures"
must equal the sum of "Total Expenditures" and "Unexpended Balances Canceled".
2025 Authorizations
N.J.S.A. 40A:4-46 (After adoption of Budget)
N.J.S.A. 40A:4-20 (Prior to adoption of Budget)
Total Authorizations
-
Deduct Expenditures:
Paid or Charged
Reserved
Total Expenditures
-
Sheet 18
STATEMENT OF GENERAL BUDGET APPROPRIATIONS 2025
SCHEDULE OF EMERGENCY APPROPRIATIONS FOR LOCAL
DISTRICT SCHOOL PURPOSES
(EXCEPT FOR TYPE I SCHOOL DEBT SERVICE)
Debit
Credit
Excess of Anticipated Revenues:
xxxxxxxxx
xxxxxxxxx
Miscellaneous Revenues anticipated
xxxxxxxxx
253,976.34
Delinquent Tax Collections
xxxxxxxxx
1,344,406.61
xxxxxxxxx
Required Collection of Current Taxes
xxxxxxxxx
3,611,627.43
Unexpended Balances of 2025 Budget Appropriations
xxxxxxxxx
48,270.23
Miscellaneous Revenue Not Anticipated
xxxxxxxxx
274,510.66
Miscellaneous Revenue Not Anticipated:
Proceeds of Sale of Foreclosed Property (Sheet 27)
Payments in Lieu of Taxes on Real Property
xxxxxxxxx
Sale of Municipal Assets
xxxxxxxxx
Unexpended Balances of 2024 Appropriation Reserves
xxxxxxxxx
497,243.15
Prior Years Interfunds Returned in 2025
xxxxxxxxx
13,176.44
Removing Overpyment from Prior Year
6,033.40
Deferred School Tax Revenue: (See School Taxes, Sheets 13 & 14)
xxxxxxxxx
xxxxxxxxx
Balance - January 1, 2025
-
xxxxxxxxx
Balance - December 31, 2025
xxxxxxxxx
-
Deficit in Anticipated Revenues:
xxxxxxxxx
xxxxxxxxx
Miscellaneous Revenues Anticipated
-
xxxxxxxxx
Delinquent Tax Collections
-
xxxxxxxxx
xxxxxxxxx
Required Collection on Current Taxes
-
xxxxxxxxx
Interfund Advances Originating in 2025
xxxxxxxxx
PY Overpayment Refund for taxes
37,907.83
Senior Citizen Disallowed Prior Year
1,578.10
Deficit Balance - To Trial Balance (Sheet 3)
xxxxxxxxx
-
Surplus Balance - To Surplus (Sheet 21)
6,009,758.33
xxxxxxxxx
6,049,244.26
6,049,244.26
Sheet 19
RESULTS OF 2025 OPERATIONS
CURRENT FUND
-
xxxxxxxxx
Amount Realized
PREVIOUS PAGE TOTALS
-
Land Rental - Billboard
Hotel Liquor License
Prior Year Refunds
154,974.50
Cancel Outsanding Checks
Recycling
9,421.90
Sale of Municipal Assets
5,141.03
Lease of Farmland
15,845.99
Park Use Fees
26,286.00
Sale of Recycling Lids
Unclaimed property
36,301.64
SC/VET 2% Administrative Fee
748.44
Polling Rental Fee
300.00
Hamilton Shared Service
4,695.61
Homestead Mail Reimbursement
Police Explorer Loss Payment
20,795.55
Total Amount of Miscellaneous Revenues Not Anticipated (Sheet 19)
274,510.66
SCHEDULE OF MISCELLANEOUS REVENUES
NOT ANTICIPATED
Source
Sheet 20 Totals
Debit
Credit
1.
Balance - January 1, 2025
xxxxxxxxx
7,798,277.15
2.
xxxxxxxxx
3.
Excess Resulting from 2025 Operations
xxxxxxxxx
6,009,758.33
4.
Amount Appropriated in the 2025 Budget - Cash
5,081,750.00
xxxxxxxxx
5.
Amount Appropriated in 2025 Budget - with Prior
Written Consent of Director of Local Government Services
-
xxxxxxxxx
6.
xxxxxxxxx
7.
Balance - December 31, 2025
8,726,285.48
xxxxxxxxx
13,808,035.48
13,808,035.48
Cash
10,980,859.64
Investments
Sub Total
10,980,859.64
Deduct Cash Liabilities Marked with "C" on Trial Balance
2,266,470.41
Cash Surplus
8,714,389.23
Deficit in Cash Surplus
Other Assets Pledged to Surplus:*
11,896.25
Deferred Charges #
Cash Deficit #
Total Other Assets
11,896.25
* IN THE CASE OF A "DEFICIT IN CASH SURPLUS", "OTHER ASSETS"
8,726,285.48
WOULD ALSO BE PLEDGED TO CASH LIABILITIES.
# MAY NOT BE ANTICIPATED AS NON-CASH SURPLUS IN 2026 BUDGET.
(1) MAY BE ALLOWED UNDER CERTAIN CONDITIONS.
NOTE: Deferred charges for authorizations under N.J.S.A. 40A:4-55 (Tax Map, etc.), N.J.S.A. 40A:4-55 (Flood Damage, etc.), N.J.
40A:4-55.1 (Roads and Bridges, etc.) and N.J.S.A. 40A:4-55.13 (Public Exigencies, etc.) to the extent of emergency notes issued
and outstanding for such purposes, together with such emergency notes, may be omitted from this analysis.
(1) Due from State of N.J. Senior
Citizens and Veterans Deduction
Sheet 21
SURPLUS - CURRENT FUND
YEAR 2025
ANALYSIS OF BALANCE AS AT DECEMBER 31, 2025
(FROM CURRENT FUND - TRIAL BALANCE)
1.
Amount of Levy as per Duplicate (Analysis) #
$
93,813,211.37
or
(Abstract of Ratables)
$
2.
Amount of Levy - Special District Taxes
$
3.
Amount Levied for Omitted Taxes under
N.J.S.A. 54:4-63.12 et seq.
$
4.
Amount Levied for Added Taxes under
N.J.S.A. 54:4-63.1 et seq.
$
4,299,846.95
5a. Subtotal 2025 Levy
$
98,113,058.32
5b. Reductions Due to Tax Appeals**
$
5c. Total 2025 Tax Levy
$
98,113,058.32
6.
Transferred to Tax Title Liens
$
24,180.07
7.
Transferred to Foreclosed Property
$
8.
Remitted, Abated or Canceled
$
99,393.49
9.
Discount Allowed
$
10. Collected in Cash: In 2024
$
763,944.49
In 2025*
$
95,943,653.26
Homestead Benefit Credit
$
State's Share of 2025 Senior Citizens
and Veterans Deductions Allowed
$
38,750.00
Total To Line 14
$
96,746,347.75
11. Total Credits
$
96,869,921.31
12. Amount Outstanding December 31, 2025
$
1,243,137.01
13. Percentage of Cash Collections to Total 2025 Levy,
(Item 10 divided by Item 5c) is
98.60%
Note : If municipality conducted Accelerated Tax Sale or Tax Levy Sale check here ____ and complete sheet 22a.
14. Calculation of Current Taxes Realized in Cash:
Total of Line 10
$
96,746,347.75
Less: Reserve for Tax Appeals Pending
State Division of Tax Appeals
$
To Current Taxes Realized in Cash (Sheet 17)
$
96,746,347.75
Note A: In showing the above percentage the following should be noted:
Where Item 5 shows $1,500,000.00, and Item 10 shows $1,049,977.50,
the percentage represented by the cash collections would be
$1,049,977.50 divided by $1,500,000, or .699985. The correct percentage to
be shown as Item 13 is 69.99% and not 70.00%, nor 69.999%.
# Note: On Item 1 if Duplicate (Analysis) Figure is used; be sure to include
Senior Citizens and Veterans Deductions.
* Include overpayments applied as part of 2025 collections.
** Tax appeals pursuant to R.S. 54:3-21 et seq and/or R.S. 54:48-1 et seq approved by resolution of the governing
body prior to introduction of municipal budget
(FOR MUNICIPALITIES ONLY)
CURRENT TAXES - 2025 LEVY
Sheet 22
(1) Utilizing Accelerated Tax Sale
Total of Line 10 Collected in Cash (sheet 22)
$
96,746,347.75
LESS : Proceeds from Accelerated Tax Sale
Net Cash Collected
$
96,746,347.75
Line 5c (sheet 22) Total 2025 Tax Levy
$
98,113,058.32
Percentage of Collection Excluding Accelerated Tax Sale Proceeds
(Net Cash Collected divided by Item 5c) is
98.61%
(2) Utilizing Tax Levy Sale
Total of Line 10 Collected in Cash (sheet 22)
$
96,746,347.75
LESS : Proceeds from Tax Levy Sale (excluding premium)
Net Cash Collected
$
96,746,347.75
Line 5c (sheet 22) Total 2025 Tax Levy
$
98,113,058.32
Percentage of Collection Excluding Tax Levy Sale Proceeds
(Net Cash Collected divided by Item 5c) is
98.61%
Sheet 22a
ACCELERATED TAX SALE / TAX LEVY SALE - CHAPTER 99
To Calculate Underlying Tax Collection Rate for 2025
Utilize this sheet only if you conducted an Accelerated Tax Sale or Tax Levy Sale pursuant to
Chapter 99, P.L. 1997.
Debit
Credit
1.
Balance - January 1, 2025
xxxxxxxxx
xxxxxxxxx
Due From State of New Jersey
12,146.25
xxxxxxxxx
Due To State of New Jersey
xxxxxxxxx
2.
Senior Citizens Deductions Per Tax Billings
38,500.00
xxxxxxxxx
3.
Veterans Deductions Per Tax Billings
xxxxxxxxx
4.
Deductions Allowed By Tax Collector
1,000.00
xxxxxxxxx
5.
Deductions Allowed By Tax Collector - Prior Year Taxes (2024)
6.
7.
Deductions Disallowed By Tax Collector
xxxxxxxxx
750.00
8.
Deductions Disallowed By Tax Collector - Prior Year Taxes (2024)
xxxxxxxxx
1,578.10
9.
Received in Cash from State
xxxxxxxxx
37,421.90
10.
11.
12. Balance - December 31, 2025
xxxxxxxxx
xxxxxxxxx
Due From State of New Jersey
xxxxxxxxx
11,896.25
Due To State of New Jersey
-
xxxxxxxxx
51,646.25
51,646.25
Calculation of Amount to be included on Sheet 22, Item 10 -
2025 Senior Citizens and Veterans Deductions Allowed
Line 2
38,500.00
Line 3
-
Line 4
1,000.00
Sub - Total
39,500.00
Less: Line 7
750.00
To Item 10, Sheet 22
38,750.00
SCHEDULE OF DUE FROM / TO STATE OF NEW JERSEY
FOR SENIOR CITIZENS AND VETERANS DEDUCTIONS
Sheet 23
Debit
Credit
Balance - January 1, 2025
xxxxxxxxxx
-
Taxes Pending Appeals
xxxxxxxxxx
xxxxxxxxx
Interest Earned on Taxes Pending Appeals
xxxxxxxxxx
xxxxxxxxx
xxxxxxxxxx
Interest Earned on Taxes Pending State Appeals
xxxxxxxxxx
Cash Paid to Appellants (Including 5% Interest from Date of Payment)
xxxxxxxxx
Closed to Results of Operation
(Portion of Appeal won by Municipality, including Interest)
xxxxxxxxx
Balance - December 31, 2025
-
xxxxxxxxx
Taxes Pending Appeals*
xxxxxxxxx
xxxxxxxxx
Interest Earned on Taxes Pending Appeals
xxxxxxxxx
xxxxxxxxx
*Includes State Tax Court and County Board of Taxation
-
-
Appeals Not Adjusted by December 31, 2025
Date
Sheet 24
SCHEDULE OF RESERVE FOR TAX APPEALS PENDING -
N.J. DIVISION OF TAXATION APPEALS (N.J.S.A. 54:3-27)
Signature of Tax Collector
License #
Contested Amount of 2025 Taxes Collected which are
Pending State Appeal (Item 14, Sheet 22)
1. Balance - January 1, 2025
827,729.62
xxxxxxxxx
A. Taxes
445,384.87
xxxxxxxxx
xxxxxxxxx
B. Tax Title Liens
382,344.75
xxxxxxxxx
xxxxxxxxx
2. Canceled:
xxxxxxxxx
xxxxxxxxx
A. Taxes
xxxxxxxxx
B. Tax Title Liens
xxxxxxxxx
3. Transferred to Foreclosed Tax Title Liens:
xxxxxxxxx
xxxxxxxxx
A. Taxes
xxxxxxxxx
B. Tax Title Liens
xxxxxxxxx
4. Added Taxes
2,258,914.93
xxxxxxxxx
5. Added Tax Title Liens
24,216.07
xxxxxxxxx
6.
xxxxxxxxx
A. Taxes - Transfers to Tax Title Liens
xxxxxxxxx
(1)
B. Tax Title Liens - Transfers from Taxes
(1)
-
xxxxxxxxx
7. Balance Before Cash Payments
xxxxxxxxx
3,110,860.62
8.
Totals
3,110,860.62
3,110,860.62
9. Balance Brought Down
3,110,860.62
xxxxxxxxx
10. Collected:
xxxxxxxxx
1,784,406.61
A. Taxes
1,779,025.16
xxxxxxxxx
xxxxxxxxx
B. Tax Title Liens
5,381.45
xxxxxxxxx
xxxxxxxxx
11. Interest and Costs - 2025 Tax Sale
xxxxxxxxx
12. 2025 Taxes Transferred to Liens
xxxxxxxxx
13. 2025 Taxes
1,243,137.01
xxxxxxxxx
14. Balance - December 31, 2025
xxxxxxxxx
2,569,591.02
A. Taxes
2,168,411.65
xxxxxxxxx
xxxxxxxxx
B. Tax Title Liens
401,179.37
xxxxxxxxx
xxxxxxxxx
15.
Totals
4,353,997.63
4,353,997.63
16. Percentage of Cash Collections to Adjusted Amount Outstanding
(Item No. 10 divided by Item No. 9) is
57.36%
17. Item No.14 multiplied by percentage shown above is
1,473,917.41
and represents the
maximum amount that may be anticipated in 2026.
(See Note A on Sheet 22 - Current Taxes)
(1) These amounts will always be the same.
Sheet 26
SCHEDULE OF DELINQUENT TAXES AND TAX TITLE LIENS
Debit
Credit
Adjustment between Taxes (Other than Current Year) and Tax Title Liens;
Debit
Credit
1. Balance - January 1, 2025
xxxxxxxxx
2. Foreclosed or Deeded in 2025
xxxxxxxxx
xxxxxxxxx
3.
Tax Title Liens
-
xxxxxxxxx
4.
Taxes Receivable
-
xxxxxxxxx
5A.
xxxxxxxxx
5B.
xxxxxxxxx
6.
Adjustment to Assessed Valuation
xxxxxxxxx
7.
Adjustment to Assessed Valuation
xxxxxxxxx
8. Sales
xxxxxxxxx
xxxxxxxxx
9.
Cash *
xxxxxxxxx
10.
Contract
xxxxxxxxx
11.
Mortgage
xxxxxxxxx
12.
Loss on Sales
xxxxxxxxx
13.
Gain on Sales
xxxxxxxxx
14. Balance - December 31, 2025
xxxxxxxxx
-
-
-
Debit
Credit
15. Balance - January 1, 2025
xxxxxxxxx
16. 2025 Sales from Foreclosed Property
xxxxxxxxx
17. Collected*
xxxxxxxxx
18.
xxxxxxxxx
19. Balance - December 31, 2025
xxxxxxxxx
-
-
-
Debit
Credit
20. Balance - January 1, 2025
xxxxxxxxx
21. 2025 Sales from Foreclosed Property
xxxxxxxxx
22. Collected*
xxxxxxxxx
23.
xxxxxxxxx
24. Balance - December 31, 2025
xxxxxxxxx
-
-
-
Analysis of Sale of Property:
$
-
*Total Cash Collected in 2025
Realized in 2025 Budget
To Results of Operation (Sheet 19)
-
Sheet 27
SCHEDULE OF FORECLOSED PROPERTY
(PROPERTY ACQUIRED BY TAX TITLE LIEN LIQUIDATION)
CONTRACT SALES
MORTGAGE SALES
Amount
Dec. 31, 2024
Amount in
Amount
Balance
per Audit
2025
Resulting from
as at
Report
Budget
2025
Dec. 31, 2025
Emergency Authorization -
Municipal*
$
$
$
$
-
Emergency Authorization -
Schools
$
$
$
$
-
Overexpenditure of Appropriations
$
$
$
$
-
$
$
$
$
-
$
$
$
$
-
$
$
$
$
-
$
$
$
$
-
$
$
$
$
-
$
$
$
$
-
TOTAL DEFERRED CHARGES
$
-
$
-
$
-
$
-
*Do not include items funded or refunded as listed below.
Amount
1.
$
2.
$
3.
$
4.
$
5.
$
Appropriated for
in Budget of
Date Entered
Amount
Year 2025
1.
$
2.
$
3.
$
4.
$
DEFERRED CHARGES
EMERGENCY AUTHORIZATIONS UNDER N.J.S.A. 40A:4-47 WHICH HAVE BEEN
FUNDED OR REFUNDED UNDER N.J.S.A. 40A:2-3 OR N.J.S.A. 40A:2-51
Date
Purpose
- MANDATORY CHARGES ONLY -
CURRENT, TRUST, AND GENERAL CAPITAL FUNDS
(Do not include the emergency authorizations pursuant to N.J.S.A. 40A:4-55,
N.J.S.A. 40A:4-55.1 or N.J.S.A. 40A:4-55.13 listed on Sheets 29 and 30.)
Caused By
Sheet 28
JUDGMENTS ENTERED AGAINST MUNICIPALITY AND NOT SATISFIED
On Account of
In Favor of
N.J.S.A. 40A:4-53 SPECIAL EMERGENCY -
TAX MAP; REVALUATION; MASTER PLAN; REVISION AND CODIFICATION OF ORDINANCES; DRAINAGE MAPS
FOR FLOOD CONTROL; PRELIMINARY ENGINEERING STUDIES, ETC. FOR SANITARY SEWER SYSTEM; MUNICIPAL
CONSOLIDATION ACT; FLOOD OR HURRICANE DAMAGE.
Amount
Not Less Than
Balance
Balance
Authorized
1/5 of Amount
Dec. 31, 2024
By 2025
Canceled
Dec. 31, 2025
Authorized*
Budget
By Resolution
Codification of Ordinances
60,000.00
12,000.00
36,000.00
12,000.00
24,000.00
-
-
-
-
-
-
-
-
-
-
-
-
-
Totals
60,000.00
12,000.00
36,000.00
12,000.00
-
24,000.00
It is hereby certified that all outstanding "Special Emergency" appropriations have been adopted by the governing body in full compliance with N.J.S.A. 40A:4-53 et seq. and
are recorded on this page
* Not less than one-fifth (1/5) of amount authorized but not more than the amount in the column 'Balance Dec. 31, 2025' must be entered here and then raised in the 2026 budget.
Chief Financial Officer
2025
REDUCED IN
Sheet 29
Date
Purpose
44650
N.J.S.A. 40A:4-55.1, ET SEQ., SPECIAL EMERGENCY - DAMAGE CAUSED TO ROADS OR BRIDGES BY SNOW, ICE, FROST OR FLOODS
N.J.S.A. 40A:4-55.13, ET SEQ., SPECIAL EMERGENCY - PUBLIC EXIGENCIES CAUSED BY CIVIL DISTURBANCES
Amount
Not Less Than
Balance
Balance
Authorized
1/3 of Amount
Dec. 31, 2024
By 2025
Canceled
Dec. 31, 2025
Authorized*
Budget
By Resolution
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Totals
-
-
-
-
-
-
It is hereby certified that all outstanding "Special Emergency" appropriations have been adopted by the governing body in full compliance with N.J.S.A. 40A:4-55.1 et seq. and
N.J.S.A. 40A:4-55.13 et seq. and are recorded on this page
* Not less than one-third (1/3) of amount authorized but not more than the amount in the column 'Balance Dec. 31, 2025' must be entered here and then raised in the 2026 budget.
dbauer@robbinsville.net
Chief Financial Officer
2025
REDUCED IN
Sheet 30
Date
Purpose
Debit
Outstanding - January 1, 2025
xxxxxxxxx
Issued
xxxxxxxxx
Paid
2,790,000.00
Outstanding - December 31, 2025
63,398,000.00
66,188,000.00
2026 Bond Maturities - General Capital Bonds
$
2026 Interest on Bonds*
$
2,611,543.93
Outstanding - January 1, 2025
xxxxxxxxx
Issued
xxxxxxxxx
Paid
Outstanding - December 31, 2025
-
-
2026 Bond Maturities - Assessment Bonds
$
2026 Interest on Bonds*
$
Total "Interest on Bonds - Debt Service" (*Items)
$
2026 Maturity
Interest
Rate
Total
-
Purpose
Amount Issued
Sheet 31
LIST OF BONDS ISSUED DURING 2025
-
Date of
Issue
xxxxxxxxx
xxxxxxxxx
66,188,000.00
ASSESSMENT SERIAL BONDS
3,621,000.00
xxxxxxxxx
2,611,543.93
xxxxxxxxx
-
25,791,000.00
SCHEDULE OF BONDS ISSUED AND OUTSTANDING
AND 2026 DEBT SERVICE FOR BONDS
GENERAL CAPITAL BONDS
2026 Debt Service
Credit
40,397,000.00
Debit
Outstanding - January 1, 2025
xxxxxxxxx
Issued
xxxxxxxxx
Paid
Refunded
Outstanding - December 31, 2025
3,914,704.45
3,914,704.45
2026 Loan Maturities
$
2026 Interest on Loans
$
Total 2026 Debt Service for I - Bank Loan
$
Outstanding - January 1, 2025
xxxxxxxxx
Issued
xxxxxxxxx
Paid
Outstanding - December 31, 2025
-
-
2026 Loan Maturities
$
2026 Interest on Loans
$
Total 2026 Debt Service for Loan
$
2026 Maturity
Interest
Rate
Total
-
xxxxxxxxx
Purpose
-
3,914,704.45
xxxxxxxxx
-
xxxxxxxxx
LOAN
SCHEDULE OF LOANS ISSUED AND OUTSTANDING
AND 2026 DEBT SERVICE FOR LOANS
I - BANK LOAN
2026 Debt Service
Credit
2,297,160.93
1,617,543.52
xxxxxxxxx
Date of
Issue
Amount Issued
-
Sheet 31a
LIST OF LOANS ISSUED DURING 2025
-
Debit
Outstanding - January 1, 2025
xxxxxxxxx
Issued
xxxxxxxxx
Paid
Refunded
Outstanding - December 31, 2025
-
-
2026 Loan Maturities
$
2026 Interest on Loans
$
Total 2026 Debt Service for Loan
$
Outstanding - January 1, 2025
xxxxxxxxx
Issued
xxxxxxxxx
Paid
Outstanding - December 31, 2025
-
-
2026 Loan Maturities
$
2026 Interest on Loans
$
Total 2026 Debt Service for Loan
$
2026 Maturity
Interest
Rate
Total
-
Sheet 31a.1
-
-
LIST OF LOANS ISSUED DURING 2025
Purpose
Amount Issued
Date of
Issue
-
LOAN
xxxxxxxxx
xxxxxxxxx
-
-
SCHEDULE OF LOANS ISSUED AND OUTSTANDING
AND 2026 DEBT SERVICE FOR LOANS
LOAN
Credit
2026 Debt Service
xxxxxxxxx
xxxxxxxxx
Debit
Outstanding - January 1, 2025
xxxxxxxxx
Issued
xxxxxxxxx
Paid
Refunded
Outstanding - December 31, 2025
-
-
2026 Loan Maturities
$
2026 Interest on Loans
$
Total 2026 Debt Service for Loan
$
Outstanding - January 1, 2025
xxxxxxxxx
Issued
xxxxxxxxx
Paid
Outstanding - December 31, 2025
-
-
2026 Loan Maturities
$
2026 Interest on Loans
$
Total 2026 Debt Service for Loan
$
2026 Maturity
Interest
Rate
Total
-
Sheet 31a.2
-
-
LIST OF LOANS ISSUED DURING 2025
Purpose
Amount Issued
Date of
Issue
-
LOAN
xxxxxxxxx
xxxxxxxxx
-
-
SCHEDULE OF LOANS ISSUED AND OUTSTANDING
AND 2026 DEBT SERVICE FOR LOANS
LOAN
Credit
2026 Debt Service
xxxxxxxxx
xxxxxxxxx
Debit
Outstanding - January 1, 2025
xxxxxxxxx
Paid
Outstanding - December 31, 2025
-
-
2026 Bond Maturities - Term Bonds
$
2026 Interest on Bonds
$
Outstanding - January 1, 2025
xxxxxxxxx
Issued
xxxxxxxxx
Paid
Outstanding - December 31, 2025
-
-
2026 Interest on Bonds
$
2026 Bond Maturities - Term Bonds
$
Total "Interest on Bonds - Type I School Debt Service" (*Items)
$
2026 Maturity
-01
Interest
Rate
Total
-
Outstanding
Dec. 31, 2025
1.
Emergency Notes
$
$
2.
Special Emergency Notes
$
$
3.
Tax Anticipation Notes
$
$
4.
Interest on Unpaid State & County Taxes
$
$
5.
$
$
6.
$
$
SCHEDULE OF BONDS ISSUED AND OUTSTANDING
AND 2026 DEBT SERVICE FOR BONDS
TYPE I SCHOOL TERM BONDS
2026 Debt Service
Credit
xxxxxxxxx
LIST OF BONDS ISSUED DURING 2025
-
-
TYPE I SCHOOL SERIAL BONDS
-
xxxxxxxxx
xxxxxxxxx
2026 INTEREST REQUIREMENT - CURRENT FUND DEBT ONLY
Purpose
Date of
Issue
xxxxxxxxx
Amount Issued
-02
-
2026 Interest
Sheet 32
Requirement
Original
Original
Amount
Date
Rate
Interest
Amount
Date of
of Note
of
of
Computed to
Issued
Issue*
Outstanding
Maturity
Interest
For Principal
For Interest**
(Insert Date)
Dec. 31, 2025
631,750.00
7/15/2022
597,865.00
07/08/26
4.0000%
33,250.00
23,914.60
07/08/26
1,598,760.00
7/13/2023
1,598,760.00
07/08/26
4.0000%
91,400.00
63,950.40
07/08/26
534,375.00
7/13/2023
534,375.00
07/08/26
4.0000%
28,200.00
21,375.00
07/08/26
1,343,000.00
7/9/2025
1,343,000.00
07/08/26
4.0000%
53,720.00
07/08/26
1,408,270.00
7/9/2025
1,408,270.00
07/08/26
4.0000%
40,996.30
07/08/26
365,750.00
7/9/2025
365,750.00
07/08/26
4.0000%
10,381.20
07/08/26
631,750.00
7/9/2025
631,750.00
07/08/26
4.0000%
18,390.95
07/08/26
1,900,000.00
7/9/2025
1,900,000.00
07/08/26
4.0000%
55,311.11
07/08/26
Page Totals
8,413,655.00
8,379,770.00
152,850.00
288,039.56
Memo: Designate all "Capital Notes" issued under N.J.S.A. 40A:2-8(b) with "C". Such notes must be retired at the rate of 20% of the original amount issued annually.
Memo: Type 1 School Notes should be separately listed and totaled.
*"Original Date of Issue" refers to the date when the first money was borrowed for a particular improvement, not the renewal date of subsequent notes which were issued.
All notes with an original date of issue of 2023 or prior require one legally payable installment to be budgeted if it is contemplated that such notes will be renewed in 2026 or
written intent of permanent financing submitted with statement.
(Do not crowd - add additional sheets)
** If interest on notes is financed by ordinance, designate same, otherwise an amount must be included in this column.
DEBT SERVICE FOR NOTES (OTHER THAN ASSESSMENT NOTES)
Sheet 33
Title or Purpose of Issue
2026 Budget Requirements
2022-15 IMPROVEMENTS TO TWP. ROADS
2022-24 VARIOUS CAPITAL IMPROVEMENTS
2023-06 VARIOUS ROAD IMPROVEMENTS
2024-27 VARIOUS CAPITAL IMPROVEMENTS
2025-26 VARIOUS CAPITAL IMPROVEMENTS
2025-26 ACQ./DEMOLITION - AMARONE'S
2025-28 ACQ. OF PORTION OF AMARONE'S
2025-35 ACQ. OF PORTION OF OASIS
Original
Original
Amount
Date
Rate
Interest
Amount
Date of
of Note
of
of
Computed to
Issued
Issue*
Outstanding
Maturity
Interest
For Principal
For Interest**
(Insert Date)
Dec. 31, 2025
PREVIOUS PAGE TOTALS
8,413,655.00
8,379,770.00
152,850.00
288,039.56
PAGE TOTALS
8,413,655.00
8,379,770.00
152,850.00
288,039.56
Memo: Designate all "Capital Notes" issued under N.J.S.A. 40A:2-8(b) with "C". Such notes must be retired at the rate of 20% of the original amount issued annually.
Memo: Type 1 School Notes should be separately listed and totaled.
*"Original Date of Issue" refers to the date when the first money was borrowed for a particular improvement, not the renewal date of subsequent notes which were issued.
All notes with an original date of issue of 2023 or prior require one legally payable installment to be budgeted if it is contemplated that such notes will be renewed in 2026 or
written intent of permanent financing submitted with statement.
(Do not crowd - add additional sheets)
** If interest on notes is financed by ordinance, designate same, otherwise an amount must be included in this column.
DEBT SERVICE FOR NOTES (OTHER THAN ASSESSMENT NOTES)
2026 Budget Requirements
Title or Purpose of Issue
Sheet
33.1
Original
Original
Amount
Date
Rate
Interest
Amount
Date of
of Note
of
of
Computed to
Issued
Issue*
Outstanding
Maturity
Interest
For Principal
For Interest**
(Insert Date)
Dec. 31, 2025
PREVIOUS PAGE TOTALS
8,413,655.00
8,379,770.00
152,850.00
288,039.56
PAGE TOTALS
8,413,655.00
8,379,770.00
152,850.00
288,039.56
Memo: Designate all "Capital Notes" issued under N.J.S.A. 40A:2-8(b) with "C". Such notes must be retired at the rate of 20% of the original amount issued annually.
Memo: Type 1 School Notes should be separately listed and totaled.
*"Original Date of Issue" refers to the date when the first money was borrowed for a particular improvement, not the renewal date of subsequent notes which were issued.
All notes with an original date of issue of 2023 or prior require one legally payable installment to be budgeted if it is contemplated that such notes will be renewed in 2026 or
written intent of permanent financing submitted with statement.
(Do not crowd - add additional sheets)
** If interest on notes is financed by ordinance, designate same, otherwise an amount must be included in this column.
DEBT SERVICE FOR NOTES (OTHER THAN ASSESSMENT NOTES)
2026 Budget Requirements
Title or Purpose of Issue
Sheet 33
Totals
Original
Original
Amount
Date
Rate
Interest
Amount
Date of
of Note
of
of
Computed to
Issued
Issue*
Outstanding
Maturity
Interest
For Principal
For Interest**
(Insert Date)
Dec. 31, 2025
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
Total
-
-
-
-
MEMO: *See Sheet 33 for clarification of "Original Date of Issue"
Assessment Notes with an original date of issue of 2023 or prior must be appropriated in full in the 2026 Dedicated Assessment Budget or written intent of permanent financing
submitted with statement.
**Interest on Assessment Notes must be included in the Current Fund Budget appropriation "Interest on Notes".
(Do not crowd - add additional sheets)
DEBT SERVICE SCHEDULE FOR ASSESSMENT NOTES
Sheet 34
Title or Purpose of Issue
2026 Budget Requirements
Amount
Lease Obligation Outstanding
Dec. 31, 2025
For Principal
For Interest/Fees
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
Total
-
-
-
(Do not crowd - add additional sheets)
SCHEDULE OF CAPITAL LEASE PROGRAM OBLIGATIONS
Sheet 34a
Purpose
2026 Budget Requirements
2025
Other
Expended
Authorizations
Funded
Unfunded
Authorizations
Canceled
Funded
Unfunded
1994-13 Preparation of Traffic Study
277.00
277.00
2002-26 Meadowbrook Road Traffic Signal
4,128.64
4,128.64
2006-30 Acquisition of Development Rights/
-
-
Herman and Updike
-
-
2007-39 Various Improvements to Parks and
-
-
Recreation Facilities
-
-
2010-22 Parks & Recreation Improvements
15.65
15.65
2012-9 Acquisition of Police Equipment
-
-
2012-9 Construction of Various Road and
-
-
Drainage Improvements
-
-
2012-15 New Roof on the Firehouse
525.00
525.00
2013-10 Construction of Road and Drainage
-
-
Improvements
150.00
150.00
2014-8 Hillside Neighborhood Road
-
-
Reconstruction
3,012.46
3,012.22
0.24
2014-8 Various Drainage Improvements
-
-
-
-
-
-
-
-
Page Total
8,108.75
-
-
-
3,012.22
-
5,096.53
-
Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization.
SCHEDULE OF IMPROVEMENT AUTHORIZATIONS (GENERAL CAPITAL FUND)
Sheet 35
IMPROVEMENTS
Specify each authorization by purpose. Do
not merely designate by a code number.
Balance - January 1, 2025
Balance - December 31, 2025
2025
Other
Expended
Authorizations
Funded
Unfunded
Authorizations
Canceled
Funded
Unfunded
PREVIOUS PAGE TOTALS
8,108.75
-
-
-
3,012.22
-
5,096.53
-
2014-15 Improvements and Construction of
Sidewalks, Bicycle Trails, and Pathways
-
2014-29 Architectural Expenses - New Police
-
Headquarters and a New Municipal Building
-
2015-12 Improvements to Recreation Facilities
468.96
468.96
-
2015-12-Improvement to Public Buildings, Installation
-
of IT Telecommunicationt & Office Equipment
67,893.80
45,883.88
22,009.92
-
2016-4 Refunding of 2006 General Obligation
-
Refunding Bonds
2,705.39
2,705.39
2016-8 Various Infrastructure Improvements and
-
Related Expenses
11,631.64
40,636.43
40,636.43
11,631.64
2016-15 Acquisition of Equipment for the Police
-
-
2017-4 Acquisition of Real Property-16 School
-
-
Drive, Windsor, NJ
17,430.12
17,430.12
-
2017-15 Improvements to Recreation Facilities
-
2017-15 Improvements to Township Buildings
1,048.23
481.45
566.78
-
2017-15 Improvements to Township Roads
5,836.50
5,836.50
-
PAGE TOTALS
115,123.39
-
-
40,636.43
96,319.44
40,006.82
19,433.56
-
Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization.
SCHEDULE OF IMPROVEMENT AUTHORIZATIONS (GENERAL CAPITAL FUND) (cont.)
Sheet 35.1
IMPROVEMENTS
Specify each authorization by purpose. Do
not merely designate by a code number.
Balance - January 1, 2025
Balance - December 31, 2025
2025
Other
Expended
Authorizations
Funded
Unfunded
Authorizations
Canceled
Funded
Unfunded
PREVIOUS PAGE TOTALS
115,123.39
-
-
40,636.43
96,319.44
40,006.82
19,433.56
-
2017-26/2022-02 Acquisition of Block 1, Lots 57.01,
58.01, 59.01 - Mercer Mobile Home Park
8,171.31
1,750.00
7,517.20
2,404.11
2018-22 Preliminary Costs and Construction of
Basketball Facility and Paving Improvements
-
2018-31 Acquisition of a New Rear Loading
-
Trash Collection Truck
-
2019-8 Acquisition of Public Works Equipment
-
2019-8 Acquisition of Police Equipment
-
2019-8 Acquisition of Office Furniture and
-
Equipment for the Senior Center
-
2019-8 Improvements to Public Buildings
5,524.12
6,408.66
6,408.66
5,524.12
-
2019-20 Affordable Housing Developer
-
Agreement-Project Freedom
6,534.24
6,534.24
2019-21 Acquisition of Police Equipment
-
2019-21 Acquisition of Fire Equipment
200.00
200.00
2019-21 Improvements to Recreatoin Facilities
0.00
5,328.19
5,328.19
0.00
2019-21 Improvements to Public Buildings
-
-
2019-21 Improvement to Township Roads
-
27,892.22
27,892.22
-
PAGE TOTALS
127,381.75
8,171.31
-
82,015.50
143,465.71
45,530.94
28,571.91
-
Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization.
not merely designate by a code number.
Sheet 35.2
SCHEDULE OF IMPROVEMENT AUTHORIZATIONS (GENERAL CAPITAL FUND) (cont.)
Balance - January 1, 2025
Balance - December 31, 2025
IMPROVEMENTS
Specify each authorization by purpose. Do
2025
Other
Expended
Authorizations
Funded
Unfunded
Authorizations
Canceled
Funded
Unfunded
PREVIOUS PAGE TOTALS
127,381.75
8,171.31
-
82,015.50
143,465.71
45,530.94
28,571.91
-
2019-21 Construction of Recreation Buildings
551,815.00
97,853.77
97,853.77
551,815.00
2019-21 Acquisition of Communications Equipment
5,095.00
5,095.00
2020-14 Acquisition of Public Works Equipment
16,507.74
10,118.48
6,389.26
2020-14 Acquisition of Equipment for the Police Dept.
-
-
2020-14 Acquisition of Equipment for the Fire Dept.
-
15,000.00
15,000.00
-
2020-14 Improvements to Township Recreation
-
-
Facilities
-
-
2020-14 Construction & Improvements to Public
-
-
Buildings
1,878.44
1,878.44
-
2020-14 Improvements to Township Roads
5,112.41
3,852.60
6,305.84
2,659.17
2020-14 Demolition of Building on Township Property
-
-
2021-18 Acquisition of Office Furniture &
-
Communications Equipment
17.06
17.06
-
2021-18 Acquisition of Public Works Equip.
943.38
233.75
709.63
2021-18 Acquistion of Police Equipment
3,717.45
2,496.66
4,091.20
2,122.91
2021-18 Acquistion of Fire Equipment
-
17,922.13
17,922.13
-
2021-18 Improvemets to Recreation Facilities
-
183,389.91
183,389.91
-
PAGE TOTALS
712,451.17
8,188.37
-
402,530.57
478,380.79
47,426.44
597,362.88
-
Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization.
not merely designate by a code number.
Sheet 35.3
SCHEDULE OF IMPROVEMENT AUTHORIZATIONS (GENERAL CAPITAL FUND) (cont.)
Balance - January 1, 2025
Balance - December 31, 2025
IMPROVEMENTS
Specify each authorization by purpose. Do
2025
Other
Expended
Authorizations
Funded
Unfunded
Authorizations
Canceled
Funded
Unfunded
PREVIOUS PAGE TOTALS
712,451.17
8,188.37
-
402,530.57
478,380.79
47,426.44
597,362.88
-
2021-18 Improvements to Public Buildings
240,123.50
309,368.92
545,310.04
4,182.38
2021-18 Infrastructure Improvements
1,399,381.60
85,245.61
83,731.42
1,400,895.79
2021-19 Improv. to Township Land ( Reappropriation)
145,234.79
87,606.45
57,628.34
2021-23 Refunding Bond Ordinance
-
-
2022-15 Improv. To Township Roads
-
-
2022-24 Acq. Of Communications Equipment
68.38
68.38
2022-24 Acq. Of Public Works Equipment
21,715.35
21,715.35
2022-24 Acq. Of Police Department Equipment
95.00
95.00
(0.00)
2022-24 Acq. Of Fire Dpeartment Equipment
69.65
978,882.00
978,882.00
69.65
2022-24 Improvements to Rec Facilities
-
218.32
218.32
-
2022-24 Improvements to Public Buildings
73,389.06
1,610.94
75,000.00
-
2022-24 Improve Sidewalks/Bike Trails /Pathways
176,232.00
176,232.00
-
2022-34 Improvements to Newtown Village
59,015.06
348,934.67
122,205.82
285,743.91
2023-6 Improvements to Township Roads
144,967.56
65,069.95
73,940.71
136,096.80
2023-14 Reappropriation for Architectural Svcs
-
-
2023-34 Acquisition of Communication Equip
-
-
2023-34 Acquisition of Public Works Equipment
274.37
274.37
2023-34 Acquisition of Police Equipment
4,736.36
2,063.70
2,672.66
PAGE TOTALS
857,685.96
2,128,256.26
-
2,191,860.98
2,623,571.25
47,521.44
2,370,613.71
136,096.80
Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization.
not merely designate by a code number.
Sheet 35.4
SCHEDULE OF IMPROVEMENT AUTHORIZATIONS (GENERAL CAPITAL FUND) (cont.)
Balance - January 1, 2025
Balance - December 31, 2025
IMPROVEMENTS
Specify each authorization by purpose. Do
2025
Other
Expended
Authorizations
Funded
Unfunded
Authorizations
Canceled
Funded
Unfunded
PREVIOUS PAGE TOTALS
857,685.96
2,128,256.26
-
2,191,860.98
2,623,571.25
47,521.44
2,370,613.71
136,096.80
2022-34 Acq. Of Fire Equipment
-
2023-34 Improvements to Rec Facilities
26,653.00
15,482.90
42,135.90
-
-
2023-34 Improvements to Public Buildings
136,319.45
26,011.78
54,580.53
16,386.81
91,363.89
2023-34 Other Capital Improvements
0.50
0.50
2023-25 Retrofit Blk 3.47 lot 2.01- 2300 NJ RT 33
115,000.00
11,383,219.84
551,739.50
12,049,959.34
-
2023-57 Improvements to Township Roads
1,687,386.83
524,222.55
1,317,606.22
894,003.16
2023-65 Reapproportion- Sr. Ctr. Floors
3,509.02
3,509.02
(0.00)
2024-3 Acq. Of Public Works Equipment
5,729.64
5,729.64
2024-3 Acq. Of Police Equipment
9.00
26,483.00
26,483.00
9.00
-
2024-3 Improvements to Township Roads
110,486.00
100,528.07
9,957.93
2024-27 Acq. Of Office Furniture & Equip.
7,263.00
7,263.00
-
2024-27 Acq. Of Communications Equip.
4,549.26
6,335.12
10,884.38
0.00
2024-27 Acq. Of Public Works Equipment
1,070.01
1,070.01
2024-27 Acq. Of Police Equiment
1,986.73
249,840.44
250,602.02
1,225.15
2024-27 Acq. Of Fire Department Equipment
-
18,969.05
18,969.05
-
2024-27 Improvements to Recreation Facilities
168,478.91
17,697.09
24,031.59
162,144.41
2024-27 Improvements to Public Buildings
32,690.72
112,509.28
145,121.16
78.84
2024-27 Other Capital Improvements
-
63,497.00
63,497.00
-
PAGE TOTALS
972,685.96
15,697,608.17
-
3,804,648.69
16,738,741.53
63,917.25
3,371,668.83
300,615.21
Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization.
not merely designate by a code number.
Sheet 35.5
SCHEDULE OF IMPROVEMENT AUTHORIZATIONS (GENERAL CAPITAL FUND) (cont.)
Balance - January 1, 2025
Balance - December 31, 2025
IMPROVEMENTS
Specify each authorization by purpose. Do
2025
Other
Expended
Authorizations
Funded
Unfunded
Authorizations
Canceled
Funded
Unfunded
PREVIOUS PAGE TOTALS
972,685.96
15,697,608.17
-
3,804,648.69
16,738,741.53
63,917.25
3,371,668.83
300,615.21
2024-32 Reappr- Project Freedom Basketball Courts
15,000.00
15,000.00
-
2024-32 Reappr- General Recreation Facility Improv.
699,500.56
43,900.00
599,166.40
144,234.16
2025-04 Acq. Of Equipment - Police Department
100,000.00
98,750.89
1,249.11
2025-04 Acq. Of Equipment - Fire Department
88,210.00
78,790.70
9,419.30
2025-04 Infrastructure Improvements
510,000.00
50,731.88
459,268.12
2025-04 Improv. - Sidewalks/Bicycle Trails /Pathways
540,000.00
466,084.32
73,915.68
2025-26 Acq. Of Police Equipment
377,000.00
376,973.00
27.00
2025-26 Acq. Of Public works Equipment
330,000.00
330,000.00
-
2025-26 Acq. Of Fire Equipment
555,390.00
276,822.08
120,000.00
158,567.92
2025-26 Infrastructure Improvements
1,440,000.00
1,440,000.00
2025-26 Improv. To Rec Facilities
100,000.00
5,000.00
95,000.00
2025-26 Improvements to Public Buildings
120,000.00
116,138.61
3,861.39
2025-26 Acquisition of Public Land (Amarone's)
385,000.00
19,250.00
365,750.00
2025-38 Reappropriation Ord - Acq. Of furniture
183,917.25
183,917.25
-
PAGE TOTALS
1,672,186.52
15,712,608.17
4,729,517.25
3,848,548.69
19,331,116.66
183,917.25
3,540,152.99
2,907,673.73
Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization.
not merely designate by a code number.
Sheet 35.6
SCHEDULE OF IMPROVEMENT AUTHORIZATIONS (GENERAL CAPITAL FUND) (cont.)
Balance - January 1, 2025
Balance - December 31, 2025
IMPROVEMENTS
Specify each authorization by purpose. Do
2025
Other
Expended
Authorizations
Funded
Unfunded
Authorizations
Canceled
Funded
Unfunded
PREVIOUS PAGE TOTALS
1,672,186.52
15,712,608.17
4,729,517.25
3,848,548.69
19,331,116.66
183,917.25
3,540,152.99
2,907,673.73
OPEN SPACE IMPROVEMENTS:
2001-12 Acquisition of Land
2005-16 Acquisition of Easements-Silver Decoy
2010-14 Park Improvements and Development
2022-26 Acq. Of Miry Run Golf
2024-13 Acq- Develop. Rights/easement- 44 tindall
2025-28 Acq. Of public Land ( Amarone's Parking Lot
665,000.00
100,000.00
565,000.00
2025-35 Acq. Of Portion of Oasis Farms
2,000,000.00
2,000,000.00
-
PAGE TOTALS
1,672,186.52
15,712,608.17
7,394,517.25
3,848,548.69
21,431,116.66
183,917.25
3,540,152.99
3,472,673.73
Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization.
not merely designate by a code number.
Sheet 35.7
SCHEDULE OF IMPROVEMENT AUTHORIZATIONS (GENERAL CAPITAL FUND) (cont.)
Balance - January 1, 2025
Balance - December 31, 2025
IMPROVEMENTS
Specify each authorization by purpose. Do
2025
Other
Expended
Authorizations
Funded
Unfunded
Authorizations
Canceled
Funded
Unfunded
PREVIOUS PAGE TOTALS
1,672,186.52
15,712,608.17
7,394,517.25
3,848,548.69
21,431,116.66
183,917.25
3,540,152.99
3,472,673.73
PAGE TOTALS
1,672,186.52
15,712,608.17
7,394,517.25
3,848,548.69
21,431,116.66
183,917.25
3,540,152.99
3,472,673.73
Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization.
not merely designate by a code number.
Sheet 35.8
SCHEDULE OF IMPROVEMENT AUTHORIZATIONS (GENERAL CAPITAL FUND) (cont.)
Balance - January 1, 2025
Balance - December 31, 2025
IMPROVEMENTS
Specify each authorization by purpose. Do
2025
Other
Expended
Authorizations
Funded
Unfunded
Authorizations
Canceled
Funded
Unfunded
PREVIOUS PAGE TOTALS
1,672,186.52
15,712,608.17
7,394,517.25
3,848,548.69
21,431,116.66
183,917.25
3,540,152.99
3,472,673.73
PAGE TOTALS
1,672,186.52
15,712,608.17
7,394,517.25
3,848,548.69
21,431,116.66
183,917.25
3,540,152.99
3,472,673.73
Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization.
not merely designate by a code number.
Sheet 35.9
SCHEDULE OF IMPROVEMENT AUTHORIZATIONS (GENERAL CAPITAL FUND) (cont.)
Balance - January 1, 2025
Balance - December 31, 2025
IMPROVEMENTS
Specify each authorization by purpose. Do
2025
Other
Expended
Authorizations
Funded
Unfunded
Authorizations
Canceled
Funded
Unfunded
PREVIOUS PAGE TOTALS
1,672,186.52
15,712,608.17
7,394,517.25
3,848,548.69
21,431,116.66
183,917.25
3,540,152.99
3,472,673.73
GRAND TOTALS
1,672,186.52
15,712,608.17
7,394,517.25
3,848,548.69
21,431,116.66
183,917.25
3,540,152.99
3,472,673.73
Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization.
not merely designate by a code number.
Sheet 35 Totals
SCHEDULE OF IMPROVEMENT AUTHORIZATIONS (GENERAL CAPITAL FUND) (cont.)
Balance - January 1, 2025
Balance - December 31, 2025
IMPROVEMENTS
Specify each authorization by purpose. Do
Debit
Credit
Balance - January 1, 2025
xxxxxxxxx
212.60
Received from 2025 Budget Appropriation*
xxxxxxxxx
159,250.00
xxxxxxxxx
Improvement Authorizations Canceled
(financed in whole by the Capital Improvement Fund)
List by Improvements - Direct Charges Made for Preliminary Costs:
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
Appropriated to Finance Improvement Authorizations
155,281.00
xxxxxxxxx
xxxxxxxxx
Balance - December 31, 2025
4,181.60
xxxxxxxxx
159,462.60
159,462.60
*The full amount of the 2025 budget appropriation should be transferred to this account unless the
balance of the appropriation is to be permitted to lapse.
GENERAL CAPITAL FUND
SCHEDULE OF CAPITAL IMPROVEMENT FUND
Sheet 36
xxxxxxxxx
Debit
Credit
Balance - January 1, 2025
xxxxxxxxx
Received from 2025 Budget Appropriation*
xxxxxxxxx
Received from 2025 Emergency Appropriation*
xxxxxxxxx
xxxxxxxxx
Appropriated to Finance Improvement Authorizations
xxxxxxxxx
xxxxxxxxx
Balance - December 31, 2025
-
xxxxxxxxx
-
-
*The full amount of the 2025 budget appropriation should be transferred to this account unless the
balance of the appropriation is to be permitted to lapse.
Amount
Total
Down Payment
Additional Funding
Appropriated
Obligations
Provided by
Sources
Authorized
Ordinance
Ordinance 2025-4 Various Capital
1,238,210.00
1,176,299.00
61,911.00
Improvements
Ordinance 2025-26 Various Capital
3,307,390.00
3,214,020.00
93,370.00
Improvements
Ordinance 2025-28 Acquisition of
Portion of Amarone's Property
665,000.00
631,750.00
33,250.00
('2)
Ordinance 2025-35 Acquisition of
Portion of Oasis Family Farm
2,000,000.00
1,900,000.00
100,000.00
('2)
Ordinace 2025 -38 Reappropriating
for other capital purposes
183,917.25
183,917.25
('1)
(1) - Reappropriation Ordinance
(2) - Down Pymt Provided by Open Space Trust
Total
7,394,517.25
6,922,069.00
472,448.25
-
NOTE - Where amount in column "Down Payment Provided by Ordinance" is LESS than 5% of amount in
column "Total Obligations Authorized", explanation must be made part of or attached to this sheet.
GENERAL CAPITAL FUND
SCHEDULE OF DOWN PAYMENTS ON IMPROVEMENTS
Sheet 37
CAPITAL IMPROVEMENTS AUTHORIZED IN 2025
AND DOWN PAYMENTS (N.J.S.A. 40A:2-11)
Purpose
Debit
Credit
Balance - January 1, 2025
xxxxxxxxx
174,462.91
Premium on Sale of Bonds
xxxxxxxxx
56,893.03
Funded Improvement Authorizations Canceled
xxxxxxxxx
Appropriated to Finance Improvement Authorizations
xxxxxxxxx
Appropriated to 2025 Budget Revenue
100,000.00
xxxxxxxxx
Balance - December 31, 2025
131,355.94
xxxxxxxxx
231,355.94
231,355.94
GENERAL CAPITAL FUND
STATEMENT OF CAPITAL SURPLUS
Sheet 38
YEAR - 2025
A.
1.
Total Tax Levy for Year 2025 was
$
2.
Amount of Item 1 Collected in 2025 (*)
$
3.
Seventy (70) percent of Item 1
$
(*) Including prepayments and overpayments applied.
B.
1.
Did any maturities of bonded obligations or notes fall due during the year 2025?
YES
2.
Have payments been made for all bonded obligations or notes due on or before
December 31, 2025?
YES
If answer is "NO" give details
NOTE: If answer to Item B1 is YES, then Item B2 must be answered
C.
Does the appropriation required to be included in the Calendar Year 2026 budget for the liquidation of all bonded
obligations or notes exceed 25% of the total appropriations for operating purpose in the budget for the year
just ended?
NO
D.
1.
Cash Deficit 2024
$
2.
4% of 2024 Tax Levy for all purposes:
Levy --
$
=
$
3.
Cash Deficit 2025
$
4.
4% of 2025 Tax Levy for all purposes:
Levy --
$
=
$
E.
1.
State Taxes
$
$
$
2.
County Taxes
$
$
$
3.
Amounts due Special Districts
$
$
$
4.
Amount due School Districts for School Tax
$
$
$
Sheet 39
3,351,435.44
2024
-
24,496.62
-
-
-
Answer YES or NO
Answer YES or NO
Unpaid
Total
2025
Answer YES or NO
MUNICIPALITIES ONLY
IMPORTANT !!
This Sheet Must Be Completely Filled in or the Statement Will Be Considered Incomplete
(N.J.S.A. 52:27BB-55 as Amended by Chap. 211, P.L. 1981)
-
24,496.62
3,752,528.45
83,785,886.10
93,813,211.37
98,113,058.32
68,679,140.82
96,746,347.75
Note:
If no "utility fund" existed on the books of account and if no utility was
owned and operated by the municipality during the year Year 2025, please observe
instructions of Sheet 2.
UTILITIES ONLY
Sheet 40
Debit
Credit
Cash
1,298,898.76
Investments
Due from -
Due from -
Receivables Offset with Reserves:
Consumer Accounts Receivable
185,873.10
Liens Receivable
-
Deferred Charges (Sheet 48)
Cash Liabilities:
Appropriation Reserves
219,071.81
Encumbrances Payable
112,337.14
Accrued Interest on Bonds and Notes
54,083.09
Due to -
Sewer Rent Overpayments
8,073.89
Subtotal - Cash Liabilities
393,565.93
"C"
Reserve for Consumer Accounts and Lien Receivable
185,873.10
Fund Balance
905,332.83
Total
1,484,771.86
1,484,771.86
Bonds and Notes Authorized but Not Issued must be disclosed in this Utility Capital
POST CLOSING
TRIAL BALANCE - SEWER UTILITY FUND
AS AT DECEMBER 31, 2025
Section in the same manner as set forth in General Capital Fund on Sheet 8
Title of Account
(Do not crowd - add additional sheets)
Sheet 41
Operating and Capital Sections
(Separately Stated)
Cash Liabilities Must Be Subtotaled and Subtotal Must Be Marked With "C"
Debit
Credit
CAPITAL SECTION:
Est. Proceeds Bonds and Notes Authorized
5,301,951.00
xxxxxxxxx
Bonds and Notes Authorized but Not Issued
xxxxxxxxx
5,301,951.00
CASH
976,533.42
DUE FROM CURRENT FUND
FIXED CAPITAL:
COMPLETED
8,683,887.40
AUTHORIZED AND UNCOMPLETED
8,027,686.53
PAGE TOTALS
22,990,058.35
5,301,951.00
Bonds and Notes Authorized but Not Issued must be disclosed in this Utility Capital
POST CLOSING
TRIAL BALANCE - SEWER UTILITY FUND (cont'd)
AS AT DECEMBER 31, 2025
Section in the same manner as set forth in General Capital Fund on Sheet 8
Sheet 41a
Operating and Capital Sections
(Separately Stated)
Cash Liabilities Must Be Subtotaled and Subtotal Must Be Marked With "C"
Title of Account
(Do not crowd - add additional sheets)
Debit
Credit
PREVIOUS PAGE TOTALS
22,990,058.35
5,301,951.00
BONDS PAYABLE
3,075,000.00
LOANS PAYABLE
-
CAPITAL LEASES PAYABLE
-
BOND ANTICIPATION NOTES
-
IMPROVEMENT AUTHORIZATIONS:
FUNDED
606,550.80
UNFUNDED
5,255,707.20
CONTRACTS PAYABLE
ENCUMBRANCES
35,256.00
DUE TO SEWER OPERATING
RESERVE FOR AMORTIZATION
6,720,663.93
RESERVE FOR DEFERRED AMORTIZATION
1,613,959.00
RESERVE FOR DEBT SERVICE
DOWN PAYMENTS ON IMPROVEMENTS
-
CAPITAL IMPROVEMENT FUND
156,532.08
CAPITAL FUND BALANCE
224,438.34
TOTALS
22,990,058.35
22,990,058.35
Operating and Capital Sections
Bonds and Notes Authorized but Not Issued must be disclosed in this Utility Capital
Section in the same manner as set forth in General Capital Fund on Sheet 8
POST CLOSING
TRIAL BALANCE - SEWER UTILITY FUND (cont'd)
AS AT DECEMBER 31, 2025
(Separately Stated)
Cash Liabilities Must Be Subtotaled and Subtotal Must Be Marked With "C"
Title of Account
(Do not crowd - add additional sheets)
Sheet 41a.1
Debit
Credit
CASH
ASSESSMENT NOTES
-
ASSESSMENT SERIAL BONDS
-
FUND BALANCE
-
TOTALS
-
-
Sheet 42
IF MORE THAN ONE UTILITY
EACH ASSESSMENT SECTION MUST BE SEPARATELY STATED
POST CLOSING TRIAL BALANCE -
UTILITY ASSESSMENT TRUST FUNDS
AS AT DECEMBER 31, 2025
Title of Account
(Do not crowd - add additional sheets)
Audit
Title of Liability to which Cash
Balance
Balance
and Investments are Pledged
Dec. 31, 2024
Assessments
Operating
Disbursements
Dec. 31, 2025
and Liens
Budget
Assessment Serial Bond Issues:
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
-
-
-
-
-
Assessment Bond Anticipation Note Issues:
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
-
-
-
-
Other Liabilities
-
Trust Surplus
-
Less Assets "Unfinanced"*
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
-
-
-
-
-
-
-
-
-
-
-
-
*Show as red figure
ANALYSIS OF SEWER UTILITY ASSESSMENT TRUST CASH AND INVESTMENTS
PLEDGED TO LIABILITIES AND SURPLUS
RECEIPTS
Sheet 43
Budget
Received
Excess or
in Cash
Deficit*
Operating Surplus Anticipated
310,740.47
310,740.47
-
Operating Surplus Anticipated with Consent of
Director of Local Government
-
Sewer Rents
3,202,276.75
3,464,745.91
262,469.16
Sewer Rents (Newtown Village)
53,980.00
53,980.00
-
Miscellaneous
23,000.00
37,426.28
14,426.28
Connection Fees
117,000.00
37,315.00
(79,685.00)
Interest on Investments
125,000.00
79,744.85
(45,255.15)
Reserve for Debt Service
150,000.00
150,000.00
-
Capital Fund Balance
Added by N.J.S.A. 40A:4-87:(List)
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
-
-
Subtotal
3,981,997.22
4,133,952.51
151,955.29
Deficit (General Budget) **
-
3,981,997.22
4,133,952.51
151,955.29
** Amount in "Received in Cash" column for "Deficit (General Budget)" and amount expended for "Surplus (General Budget)" must
agree with amounts shown for such items on Sheet 45.
Appropriations:
xxxxxxxxx
Adopted Budget
3,981,997.22
Added by N.J.S.A. 40A:4-87
Emergency
Total Appropriations
3,981,997.22
Add: Overexpenditures (See Footnote)
Total Appropriations and Overexpenditures
3,981,997.22
Deduct Expenditures:
Paid or Charged
3,762,925.41
Reserved
219,071.81
Surplus (General Budget)**
Total Expenditures
3,981,997.22
Unexpended Balance Canceled (See Footnote)
-
FOOTNOTES: - RE: OVEREXPENDITURES:
Every appropriation overexpended in the budget document must be marked with an * and must agree in aggregate with
this item.
RE: UNEXPENDED BALANCES CANCELED:
Are not to be shown as "Paid or Charged" in the budget document. In all instances "Total Appropriations" and
"Overexpenditures" must equal the sum of "Total Expenditures" and "Unexpended Balances Canceled"
Source
SCHEDULE OF SEWER UTILITY BUDGET - 2025
Sheet 44
BUDGET REVENUES
STATEMENT OF BUDGET APPROPRIATIONS
NOTE: Section 1 of this sheet is required to be filled out ONLY IF the 2025 Sewer Utility Budget contained
either an item of revenue "Deficit (General Budget)" or an item of appropriation "Surplus (General
Budget)"
Section 2 should be filled out in every case.
SECTION 1:
Revenue Realized:
xxxxxxxxx
Budget Revenue (Not Including "Deficit (General Budget)")
4,133,952.51
Miscellaneous Revenue Not Anticipated
226.85
2024 Appropriation Reserves Canceled in 2025
239,968.83
Total Revenue Realized
4,374,148.19
Expenditures:
xxxxxxxxx
Appropriations (Not Including "Surplus (General Budget)")
xxxxxxxxx
Paid or Charged
3,762,925.41
Reserved
219,071.81
Expended Without Appropriation
Cash Refund of Prior Year's Revenue
Total Expenditures
3,981,997.22
Less:
Deferred Charges Included in
Above "Total Expenditures"
Total Expenditures - As Adjusted
3,981,997.22
Excess
392,150.97
Budget Appropriation - Surplus (General Budget)**
Balance of Results of 2025 Operation
("Excess in Operations" - Sheet 46)
392,150.97
Deficit
-
Anticipated Revenue - Deficit (General Budget)**
-
Balance of Results of 2025 Operation
("Operating Deficit - to Trial Balance" - Sheet 46)
-
SECTION 2:
The following Item of '2024 Appropriation Reserves Canceled in 2025' is Due to the Current
fund TO THE EXTENT OF the amount received and Due from the General Budget of 2024 for an
Anticipated Deficit in the Sewer Utility for 2024
2024 Appropriation Reserves Canceled in 2025
239,968.83
Less:
* Excess (Revenue Realized)
239,968.83
** Items must be shown in same amounts on Sheet 44.
Sheet 45
Anticipated Deficit in 2024 Budget - Amount Received and Due
from Current Fund - If none, enter 'None '
STATEMENT OF 2025 OPERATION
SEWER UTILITY
Remainder =
Remainder =
Debit
Credit
Excess in Anticipated Revenues
xxxxxxxxx
151,955.29
Unexpended Balances of Appropriations
xxxxxxxxx
-
Miscellaneous Revenues Not Anticipated
xxxxxxxxx
226.85
Unexpended Balances of 2024 Appropriation Reserves*
xxxxxxxxx
239,968.83
Deficit in Anticipated Revenues
-
xxxxxxxxx
xxxxxxxxx
Operating Deficit - to Trial Balance
xxxxxxxxx
-
Excess in Operations - to Operating Surplus
392,150.97
xxxxxxxxx
* See restriction in amount on Sheet 45, SECTION 2
392,150.97
392,150.97
Debit
Credit
Balance - January 1, 2025
xxxxxxxxx
823,922.33
Excess in Results of 2025 Operations
xxxxxxxxx
392,150.97
Amount Appropriated in the 2025 Budget - Cash
310,740.47
xxxxxxxxx
Amount Appropriated in 2025 Budget with Prior Written
Consent of Director of Local Government Services
Balance - December 31, 2025
905,332.83
xxxxxxxxx
1,216,073.30
1,216,073.30
Cash
1,298,898.76
Investments
Interfund Accounts Receivable
Subtotal
1,298,898.76
Deduct Cash Liabilities Marked with "C" on Trial Balance
393,565.93
Operating Surplus Cash or (Deficit in Operating Surplus Cash)
905,332.83
Other Assets Pledged to Surplus:*
Operating Deficit #
Total Other Assets
-
# MAY NOT BE ANTICIPATED AS NON-CASH SURPLUS IN 2025 BUDGET.
905,332.83
*In the case of a "Deficit in Operating Surplus Cash",
"other Assets" would be also pledged to cash liabilities.
RESULTS OF 2025 OPERATIONS - SEWER UTILITY
Deferred Charges #
Sheet 46
OPERATING SURPLUS - SEWER UTILITY
ANALYSIS OF BALANCE DECEMBER 31, 2025
(FROM SEWER UTILITY - TRIAL BALANCE)
xxxxxxxxx
Balance December 31, 2024
$
130,100.13
Increased by:
Rents Levied
$
3,520,837.13
Decreased by:
Collections
$
3,378,614.22
Overpayments applied
$
86,449.94
Transfer to Liens
$
Other
$
$
3,465,064.16
Balance December 31, 2025
$
185,873.10
Balance December 31, 2024
$
Increased by:
Transfers from Accounts Receivable
$
Penalties and Costs
$
Other
$
$
-
Decreased by:
Collections
$
Other
$
$
-
Balance December 31, 2025
$
-
SCHEDULE OF SEWER UTILITY ACCOUNTS RECEIVABLE
SCHEDULE OF SEWER UTILITY LIENS
Sheet 47
Amount
Dec. 31, 2024
Amount in
Amount
Balance
per Audit
2025
Resulting
as at
Report
Budget
2025
Dec. 31, 2025
1.
Emergency Authorization -
Municipal*
$
$
$
$
-
2.
$
$
$
$
-
3.
$
$
$
$
-
4.
$
$
$
$
-
5.
$
$
$
$
-
Deficit in Operations
$
$
$
$
-
Total Operating
$
-
$
-
$
-
$
-
6.
$
$
$
$
-
7.
$
$
$
$
-
Total Capital
$
-
$
-
$
-
$
-
*Do not include items funded or refunded as listed below.
Amount
1.
$
2.
$
3.
$
4.
$
5.
$
Appropriated for
in Budget of
Date Entered
Amount
2025
1.
$
2.
$
3.
$
4.
$
Sheet 48
JUDGMENTS ENTERED AGAINST MUNICIPALITY AND NOT SATISFIED
In Favor of
On Account of
DEFERRED CHARGES
EMERGENCY AUTHORIZATIONS UNDER N.J.S.A. 40A:4-47 WHICH HAVE BEEN
FUNDED OR REFUNDED UNDER N.J.SA.. 40A:2-3 OR N.J.S.A. 40A:2-51
Date
Purpose
- MANDATORY CHARGES ONLY -
SEWER UTILITY FUND
(Do not include the emergency authorizations pursuant to N.J.S.A. 40A:4-55, listed on Sheet 29)
Caused By
Amount
Not Less Than
Balance
Balance
Authorized
1/5 of Amount
Dec. 31, 2024
By 2025
Canceled
Dec. 31, 2025
Authorized*
Budget
By Resolution
-
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Totals
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It is hereby certified that all outstanding "Special Emergency" appropriations have been adopted by the governing body in full compliance with N.J.S.A. 40A:4-53 et seq. and
are recorded on this page
Sheet 48a
Date
Chief Financial Officer
UTILITY SPECIAL EMERGENCY
Purpose
REDUCED IN 2025
Debit
Outstanding - January 1, 2025
xxxxxxxxx
Issued
xxxxxxxxx
Paid
Outstanding - December 31, 2025
-
-
2026 Bond Maturities - Assessment Bonds
$
2026 Interest on Bonds
$
Outstanding - January 1, 2025
xxxxxxxxx
Issued
xxxxxxxxx
Paid
105,000.00
Outstanding - December 31, 2025
3,075,000.00
3,180,000.00
2026 Bond Maturities - Capital Bonds
$
2026 Interest on Bonds
$
134,939.31
2026 Interest on Bonds (*Items)
$
134,939.31
Less: Interest Accrued to 12/31/2025 (Trial Balance)
$
54,083.09
Subtotal
$
80,856.22
Add: Interest to be Accrued as of 12/31/2026
$
28,393.92
Required Appropriation 2026
$
2026 Maturity
Interest
Rate
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-
SEWER UTILITY CAPITAL BONDS
INTEREST ON BONDS - SEWER UTILITY BUDGET
109,250.14
165,000.00
xxxxxxxxx
xxxxxxxxx
1,210,000.00
xxxxxxxxx
1,970,000.00
SCHEDULE OF BONDS ISSUED AND OUTSTANDING
AND 2026 DEBT SERVICE FOR BONDS
SEWER UTILITY ASSESSMENT BONDS
2026 Debt Service
Credit
Sheet 49
-
Purpose
3,180,000.00
Date of
Issue
Amount Issued
LIST OF BONDS ISSUED DURING 2025
xxxxxxxxx
Debit
Outstanding - January 1, 2025
xxxxxxxxx
Issued
xxxxxxxxx
Paid
Outstanding - December 31, 2025
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-
2026 Loan Maturities
$
2026 Interest on Loans
$
Outstanding - January 1, 2025
xxxxxxxxx
Issued
xxxxxxxxx
Paid
Outstanding - December 31, 2025
-
-
2026 Loan Maturities
$
2026 Interest on Loans
$
2026 Interest on Loans (*Items)
$
-
Less: Interest Accrued to 12/31/2025 (Trial Balance)
$
Subtotal
$
-
Add: Interest to be Accrued as of 12/31/2026
$
Required Appropriation 2026
$
2026 Maturity
Interest
Rate
-
-
SEWER UTILITY LOAN
INTEREST ON LOANS - SEWER UTILITY BUDGET
-
xxxxxxxxx
SCHEDULE OF LOANS ISSUED AND OUTSTANDING
AND 2026 DEBT SERVICE FOR LOANS
SEWER UTILITY LOAN
2026 Debt Service
Credit
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
Sheet 49a
-
Purpose
-
Date of
Issue
Amount Issued
LIST OF LOANS ISSUED DURING 2025
Debit
Outstanding - January 1, 2025
xxxxxxxxx
Issued
xxxxxxxxx
Paid
Outstanding - December 31, 2025
-
-
2026 Loan Maturities
$
2026 Interest on Loans
$
Outstanding - January 1, 2025
xxxxxxxxx
Issued
xxxxxxxxx
Paid
Outstanding - December 31, 2025
-
-
2026 Loan Maturities
$
2026 Interest on Loans
$
2026 Interest on Loans (*Items)
$
-
Less: Interest Accrued to 12/31/2025 (Trial Balance)
$
Subtotal
$
-
Add: Interest to be Accrued as of 12/31/2026
$
Required Appropriation 2026
$
2026 Maturity
Interest
Rate
-
SCHEDULE OF LOANS ISSUED AND OUTSTANDING
AND 2026 DEBT SERVICE FOR LOANS
SEWER UTILITY LOAN
Credit
2026 Debt Service
xxxxxxxxx
xxxxxxxxx
-
LIST OF LOANS ISSUED DURING 2025
SEWER UTILITY LOAN
xxxxxxxxx
xxxxxxxxx
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INTEREST ON LOANS - SEWER UTILITY BUDGET
-
Sheet 49a.1
Purpose
Amount Issued
Date of
Issue
-
Original
Original
Amount
Date
Rate
Interest
Amount
Date of
of Note
of
of
Computed to
Issued
Issue*
Outstanding
Maturity
Interest
For Principal
For Interest
(Insert Date)
Dec. 31, 2025
1.
2.
3.
4.
5.
6.
7.
8.
9.
TOTAL
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Important: If there is more than one utility in the municipality, identify each note.
Memo:
Designate all "Capital Notes" issued under N.J.S.A. 40A:2-8(b) with "C". Such notes must be retired at the rate
of 20% of the original amount issued annually.
* See Sheet 33 for clarifications of "Original Date of Issue".
All notes with an original date of issue of 2023 or prior require one legally payable installment to be budgeted if
it is contemplated that such notes will be renewed in 2026 or written intent of permanent financing submitted.
** If interest on note is financed by ordinance, designate same, otherwise an amount must be included in this
column.
(Do not crowd - add additional sheets)
Sheet 50
DEBT SERVICE FOR SEWER UTILITY NOTES (OTHER THAN UTILITY ASSESSMENT NOTES)
2026
Title or Purpose of Issue
Original
Original
Amount
Date
Rate
Interest
Amount
Date of
of Note
of
of
Computed to
Issued
Issue*
Outstanding
Maturity
Interest
For Principal
For Interest
(Insert Date)
Dec. 31, 2025
1.
2.
3.
4.
5.
6.
7.
8.
9.
TOTAL
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-
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-
Important: If there is more than one utility in the municipality, identify each note.
Memo:
Designate all "Capital Notes" issued under N.J.S.A. 40A:2-8(b) with "C". Such notes must be retired at the rate
2026 Interest on Notes
$
-
of 20% of the original amount issued annually.
Less: Interest Accrued to 12/31/2025 (Trial Balance)
$
* See Sheet 33 for clarifications of "Original Date of Issue".
Subtotal
$
-
All notes with an original date of issue of 2023 or prior require one legally payable installment to be budgeted if
Add: Interest to be Accrued as of 12/31/2026
$
it is contemplated that such notes will be renewed in 2026 or written intent of permanent financing submitted.
Required Appropriation 2026
$
-
** If interest on note is financed by ordinance, designate same, otherwise an amount must be included in this
column.
(Do not crowd - add additional sheets)
INTEREST ON NOTES - SEWER UTILITY BUDGET
DEBT SERVICE FOR SEWER UTILITY NOTES (OTHER THAN UTILITY ASSESSMENT NOTES)
Sheet 50
Title or Purpose of Issue
2026
Original
Original
Amount
Date
Rate
Interest
Amount
Date of
of Note
of
of
Computed to
Issued
Issue*
Outstanding
Maturity
Interest
For Principal
For Interest
(Insert Date)
Dec. 31, 2025
**
-
-
-
-
Important: If there is more than one utility in the municipality, identify each note.
MEMO:* See Sheet 33 for clarification of "Original Date of Issue"
Utility Assessment Notes with an original date of issue of December 31, 2023 or prior must be appropriated in full in the 2027 Dedicated Utility Assessment Budget or written intent of
permanent financing submitted.
** Interest on Utility Assessment Notes must be included in the Utility Fund Budget appropriation "Interest on Notes".
DEBT SERVICE SCHEDULE FOR SEWER UTILITY ASSESSMENT NOTES
Sheet 51
Title or Purpose of Issue
2026
Amount
Lease Obligation Outstanding
Dec. 31, 2025
For Prinicpal
For Interest/Fees
Total
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SCHEDULE OF CAPITAL LEASE PROGRAM OBLIGATIONS SEWER UTILITY
Sheet 51a
Purpose
2026 Budget Requirements
2025
Other
Expended
Cancelled
Funded
Unfunded
Authorizations
(Enter as (-)
Funded
Unfunded
for Negative)
2019-27 Preliminary and Construction Costs of
Sewer Improvements to Township Owned
Mobile Home Park
478,971.00
478,971.00
-
2020-15 Improvements to Township's Sewer
Collection System
885,919.36
109,616.49
142,861.03
12,458.82
840,216.00
2022-16 Acquisition of a Pickup Truck
6,389.26
6,389.26
2022-23 Improvements to Township's Sewer
Collection System
105,000.00
105,000.00
2023-49 Improvements to Sewer
Collection System
90,506.20
11,595.04
11,595.04
90,506.20
2024-42 Acquisition of DPW Pickup Truck
9,736.72
9,736.72
2024-28 Improv. to Sewer Collection System
425,000.00
37,000.00
388,000.00
PAGE TOTALS
16,125.98
1,985,396.56
-
121,211.53
191,456.07
478,971.00
133,584.80
1,318,722.20
Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization.
SCHEDULE OF IMPROVEMENT AUTHORIZATIONS SEWER (UTILITY CAPITAL FUND)
Sheet 52
IMPROVEMENTS
Specify each authorization by purpose. Do
not merely designate by a code number.
Balance - January 1, 2025
Balance - December 31, 2025
2025
Other
Expended
Cancelled
Funded
Unfunded
Authorizations
(Enter as (-)
Funded
Unfunded
for Negative)
PREVIOUS PAGE TOTALS
16,125.98
1,985,396.56
-
121,211.53
191,456.07
478,971.00
133,584.80
1,318,722.20
2025-08 Reappropriation Sewer Ordinance
478,971.00
7,905.00
471,066.00
2025-27Improvement to Township Sewer System
3,938,885.00
1,900.00
3,936,985.00
PAGE TOTALS
16,125.98
1,985,396.56
4,417,856.00
121,211.53
199,361.07
478,971.00
606,550.80
5,255,707.20
Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization.
not merely designate by a code number.
Sheet
52.1
SCHEDULE OF IMPROVEMENT AUTHORIZATIONS SEWER (UTILITY CAPITAL FUND)
Balance - January 1, 2025
Balance - December 31, 2025
IMPROVEMENTS
Specify each authorization by purpose. Do
2025
Other
Expended
Cancelled
Funded
Unfunded
Authorizations
(Enter as (-)
Funded
Unfunded
for Negative)
PREVIOUS PAGE TOTALS
16,125.98
1,985,396.56
4,417,856.00
121,211.53
199,361.07
478,971.00
606,550.80
5,255,707.20
PAGE TOTALS
16,125.98
1,985,396.56
4,417,856.00
121,211.53
199,361.07
478,971.00
606,550.80
5,255,707.20
Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization.
not merely designate by a code number.
Sheet
52.2
SCHEDULE OF IMPROVEMENT AUTHORIZATIONS SEWER (UTILITY CAPITAL FUND)
Balance - January 1, 2025
Balance - December 31, 2025
IMPROVEMENTS
Specify each authorization by purpose. Do
2025
Other
Expended
Cancelled
Funded
Unfunded
Authorizations
(Enter as (-)
Funded
Unfunded
for Negative)
PREVIOUS PAGE TOTALS
16,125.98
1,985,396.56
4,417,856.00
121,211.53
199,361.07
478,971.00
606,550.80
5,255,707.20
PAGE TOTALS
16,125.98
1,985,396.56
4,417,856.00
121,211.53
199,361.07
478,971.00
606,550.80
5,255,707.20
Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization.
not merely designate by a code number.
Sheet
52.3
SCHEDULE OF IMPROVEMENT AUTHORIZATIONS SEWER (UTILITY CAPITAL FUND)
Balance - January 1, 2025
Balance - December 31, 2025
IMPROVEMENTS
Specify each authorization by purpose. Do
2025
Other
Expended
Cancelled
Funded
Unfunded
Authorizations
(Enter as (-)
Funded
Unfunded
for Negative)
PREVIOUS PAGE TOTALS
16,125.98
1,985,396.56
4,417,856.00
121,211.53
199,361.07
478,971.00
606,550.80
5,255,707.20
TOTALS
16,125.98
1,985,396.56
4,417,856.00
121,211.53
199,361.07
478,971.00
606,550.80
5,255,707.20
Place an * before each item of "Improvement" which represents a funding or refunding of an emergency authorization.
not merely designate by a code number.
Sheet
52.4
SCHEDULE OF IMPROVEMENT AUTHORIZATIONS SEWER (UTILITY CAPITAL FUND)
Balance - January 1, 2025
Balance - December 31, 2025
IMPROVEMENTS
Specify each authorization by purpose. Do
Debit
Credit
Balance - January 1, 2025
xxxxxxxxx
158,432.08
Received from 2025 Budget Appropriation
xxxxxxxxx
xxxxxxxxx
Improvement Authorizations Canceled
(financed in whole by the Capital Improvement Fund)
List by Improvements - Direct Charges Made for Preliminary Costs:
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
xxxxxxxxx
Appropriated to Finance Improvement Authorizations
1,900.00
xxxxxxxxx
xxxxxxxxx
Balance - December 31, 2025
156,532.08
xxxxxxxxx
158,432.08
158,432.08
Debit
Credit
Balance - January 1, 2025
xxxxxxxxx
Received from 2025 Budget Appropriation*
xxxxxxxxx
Received from 2025 Emergency Appropriation*
xxxxxxxxx
Appropriated to Finance Improvement Authorizations
xxxxxxxxx
xxxxxxxxx
Balance - December 31, 2025
-
xxxxxxxxx
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*The full amount of the 2025 budget appropriation should be transferred to this account unless the balance
of the appropriation is to be permitted to lapse.
SEWER UTILITY CAPITAL FUND
SCHEDULE OF CAPITAL IMPROVEMENT FUND
Sheet 53
SEWER UTILITY CAPITAL FUND
SCHEDULE OF DOWN PAYMENTS ON IMPROVEMENTS
xxxxxxxxx
Amount of Down
Amount
Total
Down Payment
Payment in Budget
Appropriated
Obligations
Provided by
of 2025 or
Authorized
Ordinance
Prior Years
2025-08 Reappropriation Sewer
478,971.00
478,971.00
Ordinance
2025-27 Improvement to Township
3,938,885.00
3,936,985.00
1,900.00
Sewer System
4,417,856.00
3,936,985.00
480,871.00
-
Debit
Credit
Balance - January 1, 2025
xxxxxxxxx
362,220.64
Premium on Sale of Bonds
xxxxxxxxx
12,217.70
Funded Improvement Authorizations Canceled
xxxxxxxxx
Miscellaneous
Appropriated to Finance Improvement Authorization
xxxxxxxxx
Appropriation to 2025 Budget Revenue
150,000.00
xxxxxxxxx
Balance - December 31, 2025
224,438.34
xxxxxxxxx
374,438.34
374,438.34
SEWER UTILITY FUND
SEWER UTILITY CAPITAL FUND
STATEMENT OF CAPITAL SURPLUS
2025
Sheet 54
CAPITAL IMPROVEMENTS AUTHORIZED IN 2025
AND DOWN PAYMENTS (N.J.S.A. 40A:2-11)
Purpose
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"...FIVE DOLLARS PER DAY PENALTY IF NOT FILED BY:
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hidden@email.com
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Apr 2, 2026
Last Info Update
Apr 2, 2026
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