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Rockaway (Morris)Green Risk

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2020 User Friendly Budget

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VALUE: $11.8M

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Executive Summary

The document presents the 2020 Municipal User Friendly Budget for Rockaway Borough, Morris County, New Jersey. It provides a breakdown of property tax levies, anticipated revenues, appropriations, structural budget imbalances, assessed property valuations, and outstanding debt. It includes details on budgeted personnel costs, health benefits, accumulated absence liability, and shared services.

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--- Document: 2020 User Friendly Budget Document ---
Year:
State of New Jersey
Local Government Services
2020 Municipal User Friendly Budget
MUNICIPALITY: 1434 Rockaway Borough - County of Morris
Adopted
Municode: 1434
Filename: 1434 fba 2020.xlsm
Website: www.rockawayborough.org
Phone Number:
973-627-2000
Mailing Address:
1 East Main Street
Email the UFB if not using Outlook
Municipality: Rockaway
State: NJ Zip: 07866
First Name
Thomas
Thomas
Mayor
Middle Name
Last Name
Mulligan
Chief Administrative Officer
Mulligan
Chief Financial Officer
Patricia
Reiche
Municipal Clerk
Patricia
Bussow
Registered Municipal Accountant
Kathryn
L.
Mantell
Governing Body Members
First Name
Last Name
Term Expires
Business Email
12/31/2023
Mayormulligan@rockawayborough.org
Mayormulligan@rockawayborough.org
cfo@rockawayborough.org
boroughclerk@rockawayborough.org
kmantell@nisivoccia.com
Melissa
Thomas
saler
Greuter
Patrick
McDonald
Robert
Samuth
Term Expires
Business Email
12/31/2022
remytorough.org
0707/16/21
USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN
2019 Calendar Year Property Tax Levies - ALL entities levying property taxes
Current Year 2020 Budget
Calendar Year
Tax Rate
Tax Levy
Calendar Year
Total Levy
% of
Taxpayer Impact
Avg Residential
Taxes
Tax Levy
Actual/Estimated
Municipal Purpose Tax
Municipal Library
0.833
0.034
$6,543,372.00
$269,509.00
26.98%
1.11%
$2,510.86
$102.48
Municipal Purpose Tax
ACTUAL
Municipal Library
ACTUAL
$6,686,086.42
$272,481.93
Municipal Open Space
0.00%
$0.00
Municipal Open Space
Fire Districts (avg. rate/total levies)
0.00%
$0.00
Fire Districts (total levies)
Other Special Districts (total levies)
0.00%
$0.00
Other Special Districts (total levies)
Local School District
1.088
$8,539,307.00
35.21%
$3,279.49
Local School District
ESTIMATED
$8,710,093.14
Regional School District
0.859
$6,752,960.00 27.84%
$2,589.23
Regional School District
ESTIMATED
$6,888,019,20
County Purposes
0.266
$2,085,116.56
8.60%
$801.79
County Purposes
ESTIMATED
$2,126,818.89
County Library
0.00%
$0.00
County Library
County Board of Health
0.00%
$0.00
County Board of Health
County Open Space
0.008
$62,044.66
0.26%
$24.11
County Open Space
ESTIMATED
$63,285.55
Other, County Levies (total)
0.00%
$0.00
Other County Levies (total)
Total (Calendar Year 2019 Budget)
100.00%
$9,307.97
Total ESTIMATED amount to be raised by taxes
3.088
$24,252,309.22
Total Taxable Valuation as of
October 1, 2019
$788,525,700.00
(To be used to calculate the current year tax rate)
Current Year Average Residential Assessment
$301,424.00
Prior Year to Current Year Comparison
Comparison - Municipal Purposes Tax Rate
Prior Year
0.833
Current Year % Change (+/-)
0.848
1.80%
Comparison - Municipal Purposes Tax Levy
Current Year
% Change (+/-)
2.18%
Prior Year
$6,543,372.00
$6,686,086.42
Revenue Anticipated, Excluding Tax Levy
Budget Appropriations, before Reserve for Uncollected Taxes
Total Non-Municipal Tax Levy
Amount to be Raised by Taxes - Before RUT
Reserve for Uncollected Taxes (RUT)
Total Amount to be Raised by Taxes
% of Tax Collections used to Calculate RUT
$ Change (+/-)
$142,714.42
Tax Collections - ACTUAL as of Prior Year
Total Tax Revenue, Collections CY 2019
Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Onl Total Tax Levy, CY 2019
Prior Year
Current Year
$2,510.86
$2,556.08
% Change (+/-)
$ Change (+/-)
% of Taxes Collected, CY 2019
1.80%
$45.21
Delinquent Taxes - December 31, 2019
Sheet UFB-1
$24,746,785.13
2,694,672.97
9,159,041.32
$17,788,216,78
$24,252,585.13
$494,950.72
$24,747,535.85
98.00%
If% used exceeds the actual collection % then
reference the statutory exception used
23,914,613.94
24,315,947.73
98.35%
$346,006.67
FCOA
% Difference
Current vs.
Prior Year
USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS)
Total Anticipated
Revenue (Current
Year)
$ Difference
Current vs. Prior
Total Realized
Revenue (Prior
General
Budget
Open Space
Budget
Utility
Utility
Utility
Utility
Utility
Utility
Year
Year)
08
Surplus
3.74%
$44,637,00
$1,194,363.00
$1,239,000.00
$775,000.00
08
Local Revenue
-2.98%
($58,974.20)
$1,982,168,11
$1,923,193.91
$227,050.00
$464,000.00
$1,696,143,91
09
State Aid (without offsetting appropriation)
0.00%
$0.00
$546,995.00
$546,995.00
$546,995.00
08
Uniform Construction Code Fees
-15.84%
($15,053.00)
$95,053.00
$80,000.00
$80,000.00
Special Revenue Items w/ Prior Written Consent
11
Shared Services Agreements
9.52%
$5,000.00
$52,500.00
$57,500.00
$57,500.00
08
Additional Revenue Offset by Appropriations
#DIV/0!
$0.00
$0.00
10
Public and Private Revenue
-50.49%
($43,978.18)
$87.106.15
$43,127.97
$43,127.97
08
Other Special Items
-13.91%
($107,424.66)
$772,424.66
$665,000.00
$665,000.00
15
Receipts from Delinquent Taxes
4.72%
$13,514.13
$286,485,87
$300,000.00
$300,000.00
Amount to be raised by taxation
07
Local Tax for Municipal Purposes
2.18%
$142,714.42
$6,543,372.00
$6,686,086.42
$6,686,086.42
07
Minimum Library Tax
1.10%
$2,972.93
$269,509.00
$272,481.93
$272,481.93
54
Open Space Levy Tax
#DIV/0!
$0.00
$0.00
07
Addition to Local District School Tax
#DIV/0!
$0.00
$0.00
08
Deficit General Budget
#DIV/0!
$0,00
$0,00
Total
-0.14%
($16,591.56)
$11,829,976.79
$11,813,385.23
$9,653,241.32
$0.00
$2,160,143.91
$0.00
$0.00
$0.00
$0.00
$0.00
Sheet UFB-2
FCOA
Budgeted Positions
Full-Time Part-Time % Difference
Current v.
$ Difference
Current v. Prior
Ycar
Total Modified
Appropriation
for Service Type
Total
General
Budget
Public& Private
Offsets
Prior Year
(Prior Year)
Appropriation for
Service Type
(Current Year)
USER FRIENDLY BUDGET SECTION - APPROPRIATIONS SUMMARY (ALL OPERATING FUNDS)
Open Space
Budget
Utility
Utility
Utility
Utility
Utility
Utility
20
General Government
6.00
8.00
-0.55%
($12,262.83)$2,232,494.00
$2,220,231,17
$603,750.00
$5,825.52
$1,610,655.65
21
Land-Use Administration
8.59%
$4,740.00
$55,150.00
$59,890.00
$59,890.00
22
Uniform Construction Code
1.00
5.00
15.07%
$9,600.00
$63,700.00
$73,300.00
$73,300.00
23
Insurance
0.81%
$6,561,35
$807,523.00
$814,084,35
$814,084.35
25
Public Safety
16.00
13.00
4.16%
$107,142.45
$2,572,571.00
$2,679,713.45
$2,640,097,00
$39,616.45
26
Public Works
13.00
3.00
-3.81%
($34,485.00) $905,245.00
$870,760.00
$870,760.00
27
Health and Human Services
4.51%
$6,753.00 $149,840.00
$156,593.00
$156,593.00
28
Parks and Recreation
1.00
18.18%
$21,476.00 $118,124.00
$139,600.00
$139,600.00
29
Education (including Library)
1.00
6.00
1.10%
$2,972.93 $269,509.00
$272,481.93
$272,481.93
30
Unclassified
66,16%
$14,414.00
$21,786.00
$36,200.00
$36,200.00
31
Utilities and Bulk Purchases
-0.22%
($999.93)
$459,000.00
$458,000.07
$458,000.07
32
Landfill/Solid Waste Disposal
1.00
0.47%
$3,100.00
$656,800.00
$659,900.00
$659,900.00
35
Contingency
0.00%
$0.00
$500.00
$500.00
$500.00
36
Statutory Expenditures
1.37%
$11,747.00
$856,970.00
$868,717.00
37
Judgements
#DIV/0!
$0.00
$0.00
$0.00
42
Shared Services
4.87%
$6,530.00
$134,000,00
$140,530,00
43
Court and Public Defender
#DIV/0!
$0.00
$0.00
44
Capital
-20.79%
($134,400.00)
$646,600.00
$789,632.00
$140,530.00
$0.00
$298,200.00
$1,100,081.00
$79,085.00
$0.00
$214,000.00
$256,403,26
45
Debt
14.87%
$175,551,26
$1,180,933,00
$1,356,484.26
46
Deferred Charges
#DIV/0!
$0.00
$0.00
$0.00
$0.00
48
Debt Type 1 School District
#DIV/0!
$0.00
$0.00
$0.00
$0.00
50
Reserve for Uncollected Taxes
5.33%
$25,000.00
$469,200.00
$494,200.00
55
Surplus General Budget
#DIV/0!
$0.00
$0.00
$0.00
$494,200.00
$0.00
Total
37,00
37.00
1.84%
$213,440.23
$11,599,945.00
$11,813,385.23
Sheet UFB-3
$9,607,799.35
$45,441.97
$0.00
$2,160,143.91
$0.00
$0.00
$0.00
$0.00
$0.00
Revenues at Risk
Non-recurring appropriation
reductions
Future Year Appropriation Increases
Structural Imbalance Offsets
NONE
Line Item.
Put "X" in cell to the left that
corresponds to the type of imbalance.
USER FRIENDLY BUDGET SECTION
STRUCTURAL BUDGET IMBALANCES
Sheet UFB-4
Amount
Comment/Explanation
ASSESSED PROPERTY VALUATIONS - EXEMPT PROPERTY - PROPERTY TAX APPEAL DATA
Property Tax Assessments - Taxable Properties (October 1, 2019 Value)
Property Tax Assessments - Exempt Properties (October 1, 2019 Value)
# of Parcels
Assessed Value
% of Total
# of Parcels
Assessed Value
% of Total
1
Vacant Land
2
Residential
3A/3B Farm
4A
Commercial
4B Industrial
4C Apartments
5A/5B Railroad
56
$5,622,000.00
0.71%
15A Public Schools
3
$27,306,200.00
38.35%
1,887
$568,788,600.00
72.13%
15B Other Schools
2
$4,180,100.00
5.87%
0
$0.00
0,00%
15C Public Property
55
$12,813,200.00
17.99%
180
$153,073,300.00
19.41%
15D Church and Charities
13
$20,072,800.00
28.19%
20
$36,726,200.00
4.66%
24
$24,315,600.00
3.08%
15E Cemeteries & Graveyards
15F Other Exempt
$1,920,000.00
2.70%
11
$4,914,800.00
6.90%
0
$0.00
0.00%
6A/6B Business Personal Property
0.00%
Total
2,167
$788,525,700.00
100.00%
Total
86
$71,207,100.00
100.00%
Average Ratio (%), Assessed to True Value
96.08%
Equalized Valuation, Taxable Properties
$820,697,023.31
Percentage of Exempt vs.
Non-Exempt Properties
9.03%
Total # of property tax appeals filed in 2019
County Tax Board
10.00
State Tax Court
7.00
Number of 2019 County Tax Board decisions appealed to Tax Court
0.00
Number of pending property tax appeals in State Tax Court
18.00
Amount paid out by municipality for tax appeals in 2019
$58,043.05
Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements
# of
Parcels
G
Commercial/Industrial Exemption
I
Dwelling Exemption
N/A
J
Dwelling Abatement
K
New Dwelling/Conversion Exemption
L New Dwelling/Conversion Abateinent
N
Multiple Dwelling Exemption
O Multiple Dwelling Abatement
Total 5 Yr Exemptions/Abatements
PILOT
Billing/Revenue
Assessed Value
Taxes if Billed in Full
2019 Total Tax Rate
0
0.00
0.00
Sheet UFB-5
0.00
USER FRIENDLY BUDGET SECTION
Long Term Tax Exemptions
Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions
Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions
Prior Budget Year's Payments in Lieu of Tax (PILOT) - Long Term Tax Exemptions
Prior Budget Year's Payments in Licu of Tax (PILOT) - Long Term Tax Exemptions
Type of Project
Project
Name
(use drop-downD
for data entry)
PILOT Billing
Taxes if Billed
In Full
Assessed Value 2019 Total Tax Rate
Project
Name
Type of Project
(use drop-down
for data entry) PILOT Billing Assessed Value 2019 Total Tax Rate
Taxes if Billed
In Full
Type of Project
Taxes if Billed
Project
(use drop-down
Name
for data entry)
In Full
PILOT Billing Assessed Value 2019 Total Tax Rate
Project
Name
Type of Project
(uso drop-down
for data entry)
Taxes if Billed
In Full
PILOT Billing
Assessed Value
2019 Total Tax Rate
N/A
Total Long Term Exemptions Column Total
Mark "X" if Grand Total
0.00
0.00
0.00 Total Long Term Exemptions - Column Total
$0.00
$0.00
$0.00 Total Long Term Exemptions - Column Total
$0.00
$0.00
$0.00 Tolal Long Term Exemptions - Column Total
Total Long Term Exemptions - GRAND TOTAL
$0.00
$0,00
$0.00
$0.00
$0.00
$0.00
Sheet UFB-6
Sheet UFB-6C
# of
Full-Time
Organization / Individuals Eligible for Benefit
Employees Employees
USER FRIENDLY BUDGET SECTION
BUDGETED PERSONNEL COSTS
# of
Total
Part-Time Personnel
Cost
Base
Pay
Overtime
and other
Pension
(Estimate)
Health Benefits
Compensation
Net of
Cost Share
Employment
Taxes and
Other Benefits
Governing Body
7.00
44,678.19
$40,377.94
$1,211.34
$0.00
$3,088.91
Supervisory Staff (Department Heads & Managers)
7.00
2.00
911,883.57
$672,344.83
$92,044.01
$96,060.35
$51,434.38
Police Officers (Including Superior Officers)
14.00
2,787,790.69
$1,553,673.73
$397,250.00
$462,994.77
$255,016.15
$118,856.04
Fire Fighters (Including Superior Officers)
1.00
46,110.31
$42,833.54
$0.00
$0.00
$3,276.77
All Other Union Employees not listed above
15.00
1.00 1,262,924.96
$720,105.22
$131,000.00
$98,582.40
$258,149.29
$55,088.05
All Other Non-Union Employees not listed above
1.00
26.00
365,923.58
$287,847.72
$39,406.35
$16,649.16
$22,020.35
Totals
37.00
37.00
5,419,311.30
$3,317,182.98
$528,250.00
$694,238.87
$625,874.95
$253,764.50
NO
Is the Local Government required to comply with NJSA 11A (Civil Service)? - YES or NO
Note - Base Pay is the annualized rate of pay to which overtime (if eligible) and/or pension is calculated. Either calculation is fine at the discretion of the Local Unit.
Overtime and other compensation is any other item that is charged as a salary and wage expense but not included in Base Pay.
Sheet UFB-7
USER FRIENDLY BUDGET SECTION - HEALTH BENEFITS
Current Year
Current Year # of
Annual Cost
Prior Year # of Prior Year Annual
Covered Members
(Medical & Rx)
Estimate per
Employee
Total Current
Covered Members Cost per Employee Total Prior Year
Year Cost
(Medical & Rx)
(Average)
Cost
Active Employees - Health Benefits - Annual Cost
Single Coverage
7.00
$10,537.44
$73,762.08
8.00
$11,007.36
$88,058.88
Parent & Child
1.00
$18,861.96
$18,861.96
2.00
$19,703.28
$39,406.56
Employee & Spouse (or Partner)
6.00
$21,074.88
$126,449.28
5.00
$22,014.72
$110,073.60
Family
19.00
$29,399.40
$558,588.60
20.00
$30,710.64
$614,212.80
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
($184,627.25)
($188,240.54)
33.00
$593,034.67
35.00
$663,511.30
Elected Officials - Health Benefits - Annual Cost
Single Coverage
$0.00
$0.00
Parent & Child
$0.00
$0.00
Employee & Spouse (or Partner)
$0.00
$0.00
Family
$0.00
$0.00
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
0.00
$0.00
0.00
$0.00
Retirees - Health Benefits - Annual Cost
Single Coverage
$0.00
$0.00
Parent & Child
$0.00
$0.00
Employee & Spouse (or Partner)
$0.00
$0.00
Family
$0.00
$0.00
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
GRAND TOTAL
0.00
33.00
$0.00
0.00
$0.00
$593,034.67
35.00
$663,511.30
Note - other health insurances such as dental and vision are not included in this analysis unless included in the employees total
premium. Therefore, the total from this sheet may not agree with the budgeted appropriation.
Is medical coverage provided by the SHBP (Yes or No)?
YES
Is prescription drug coverage provided by the SHBP (Yes or No)?
YES
Sheet UFB-8
USER FRIENDLY BUDGET SECTION
ACCUMULATED ABSENCE LIABILITY
Police
Organization/Individuals Eligible for Benefit
DPW - Union Employees
DPW - Non Union
Municipal Employees - Union
Municipal Employees - Non Union
Gross Days of
Accumulated
Absence
280.91
102.71
74.33
83.68
48.58
Dollar Value of Compensated
Absences
$130,084.63
$22,794.72
$27,055.68
$18,616.64
$9,162.75
Totals
590.21
$207,714.42
Total Funds Reserved as of end of 2019
Total Funds Appropriated in 2020
$231,618.46
UFB-9 Accumulated Absence Liability
Legal basis for benefit
(check applicable items)
Individual
Approved Labor
Local Employment
Agreement Ordinance Agreement
X
X
X
X
X
X
USER FRIENDLY BUDGET SECTION - OUTSTANDING DEBT; PER CAPITA AND BUDGET IMPACT
Gross
Debt
Deductions
Net
Debt
Current Year
2021
Budget
Budget
2022
Budget
All Additional Future
Years' Budgets
Local School Debt
Regional School Debt
$1,869,601.33
$1,869,601.33
$0.00 Utility Fund - Principal
$141,317.00
$55,000.00
$60,000.00
$1,140,000.00
$0.00 Utility Fund - Interest
$115,086.26
$55,381.00
$52,906.26
$410,687.50
Bond Anticipation Notes - Principal
$585,231.00
Utility Fund Debt
Bond Anticipation Notes - Interest
$83,400.00
10
$5,158,956.00
$5,158,956.00
$0.00 Bonds - Principal
$395,000.00
$415,000.00
$0.00
$0.00
0
10
10
10
$0.00 Bonds - Interest
$36,450.00
$18,675.00
$0.00
$0.00
$0.00 Loans & Other Debt - Principal
$0.00
$0.00 Loans & Other Debt - Interest
$0.00
$0.00
10
$0.00 Total
$1,356,484.26
$544,056.00
$112,906.26
$1,550,687.50
Municipal Purposes
Debt Authorized
$0.00 Total Principal
Notes Outstanding
$0.00 Total Interest
Bonds Outstanding
$6,768,157.00
$12,887.91
$6,755,269.09 % of Total Current Year Budget
$1,121,548.00
$234,936.26
11.48%
$470,000.00
$74,056.00
$60,000.00
$52,906.26
$1,140,000.00
$410,687.50
Loans and Other Debt
$0.00
Description
Debt Not Listed Above
Total (Current Year)
$13,796,714.33
$7,041,445.24
Population (2010 census)
6,473
Per Capita Gross Debt
Per Capita Net Debt
3 Yr. Average Property Valuation
$2,131.43
$1,043.61
$822,916,366.00
Net Debt as % of 3 Year Avg Property Valuation
0.82%
$6,755,269.09 Total Guarantees - Governmental
Total Guarantees Other
Total Capital/Equipment Leases
Total Other
Bond Rating
Moody's
Standard & Poors
Fitch
Rating
Year of Last Rating
Mark "X" if Municipality has no bond rating
Sheet UFB-10
X
Providing or
Receiving
Services?
USER FRIENDLY BUDGET SECTION - SHARED SERVICES PROVIDED AND RECEIVED
Providing Services To/Receiving
Services From
Providing Morris Hills Regional District
Receiving Parsippany Township
Receiving Randolph Township
Receiving Borough of Wharton
Receiving County of Morris
Receiving Morris Hills Regional District
Receiving County of Morris - MUA
Receiving County of Morris - MUA
Receiving Randolph Township
Providing Rockaway Boro Bd of Ed
Providing Morris Hills Regional District
Type of Shared Service Provided
Notes (Enter more specifics if needed)
Begin Date End Date
School Resource Officer
Shared Court Services
Health Services
Qualified Purchasing Agent
Emergency Radio Dispatching
Fuel Dispensing Services
Curbside Collection - Recycing
Curbside Collection - Veg
Animal Control Services
Class 3 Officer
Police Security Officer
6/