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Executive Summary
The document presents the 2022 Municipal User Friendly Budget for Rockaway Borough, Morris County, New Jersey. It details the property tax levies, anticipated revenue, and appropriations for various municipal services. The budget includes information on property tax breakdown, revenue summaries, appropriations summaries, structural budget imbalances, assessed property valuations, and budgeted personnel costs. It also covers health benefits, accumulated absence liability, and outstanding debt.
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--- Document: 2022 User Friendly Budget Document --- SEAL OF THE STATE OF NEW THE JERSEY Year: State of New Jersey Local Government Services 2022 Municipal User Friendly Budget MUNICIPALITY: 1434 Rockaway Borough - County of Morris Filename: 1434 fba 2022.xlsm Adopted Municode: 1434 Website: www.rockawayborough.org Phone Number: 973-627-2000 Mailing Address: 1 East Main Street Municipality: Rockaway State: NJ Zip: 07866. Mayor First Name Middle Name Last Name Term Expires Business Email Thomas Mulligan 12/31/2023 Chief Administrative Officer Thomas Mulligan Chief Financial Officer Patricia Reiche Mayormulligan@rockawayborough.org Mayormulligan@rockawayborough.org cfo@rockawayborough.org Municipal Clerk Kimberly Cuspilich boroughclerk@rockawayborough.org Registered Municipal Accountant Kathryn L Mantell kmantell@nisivoccia.com Governing Body Members First Name Middle Name Last Name Term Expires Business Email Melissa Burnside 12/31/2023 council3@rockawayborough.org Russell Greuter 12/31/2022 greuterrb@rockawayborough.org Thomas Haynes 12/31/2024 haynesrb@rockawayborough.org James Hurley 12/31/2024 hurleyrb@rockawayborough.org Patrick McDonald 12/31/2023 mcdonaldrb@rockawayborough.org Robert Smith 12/31/2022 council6@rockawayborough.org USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN 2021 Calendar Year Property Tax Levies - ALL entities levying property taxes Current Year 2022 Budget Calendar Year Calendar Year % of Avg Residential Taxes Actual/Estimated Tax Levy Tax Rate Tax Levy Total Levy Taxpayer Impact Municipal Purpose Tax 0.860 Municipal Library 0.036 $6,795,480.96 $282,140.04 26.88% $2,601.50 Municipal Purpose Tax ACTUAL 1.12% $108.90 Municipal Library Municipal Open Space 0.00% $0.00 Municipal Arts and Culture 0.00% $0.00 Municipal Open Space Municipal Arts and Culture ACTUAL $6,944,826.29 $286,420.00 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 1.176 $9,285,367.00 36.73% $3,557.40 Local School District ESTIMATED $9,471,074.00 Regional School District 0.848 $6,696,794.00 26.49% $2,565.20 Regional School District ESTIMATED $6,830,730.00 County Purposes 0.275 $2,167,080.19 8.57% $831.88 County Purposes ESTIMATED $2,210,422.00 County Library 0.00% $0.00 County Library County Board of Health 0.00% $0.00 County Board of Health County Open Space 0.007 $53,495.68 0.21% $21.18 County Open Space ESTIMATED $54,566.00 Other County Levies (total) 0.00% $0.00 Other County Levies (total) Total (Calendar Year 2021 Budget) 3,202 $25,280,357.87 100.00% $9,686.05 Total ESTIMATED amount to be raised by taxes Total Taxable Valuation as of October 1, 2021 $791,462,900.00 Revenue Anticipated, Excluding Tax Levy (To be used to calculate the current year tax rate) Current Year Average Residential Assessment $302,500.00 Prior Year to Current Year Comparison $25,798,038.29 2,370,711.01 Budget Appropriations, before Reserve for Uncollected Taxes 9,081,957.30 Total Non-Municipal Tax Levy $18,566,792.00 Amount to be Raised by Taxes - Before RUT $25,278,038.29 Reserve for Uncollected Taxes (RUT) $520,000.00 Total Amount to be Raised by Taxes $25,798,038.29 % of Tax Collections used to Calculate RUT 97.98% Comparison - Municipal Purposes Tax Rate Prior Year 0.860 Current Year % Change (+/-) 1.98% 0.877 Comparison - Municipal Purposes Tax Levy Current Year % Change (+/-) 2.20% Prior Year $6,795,480.96 $6,944,826.29 $ Change (+/-) If% used exceeds the actual collection % then reference the statutory exception used Tax Collections - ACTUAL as of Prior Year Total Tax Revenue, Collections CY 2021 $149,345.33 Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Onl Total Tax Levy, CY 2021 Prior Year Current Year $2,601.50 $2,652.93 % Change (+/-) $ Change (+/-) $51.43 1.98% Sheet UFB-1 % of Taxes Collected, CY 2021 Delinquent Taxes - December 31, 2021 24,972,995.34 25,331,781.37 98.58% $201,982.08 FCOA % Difference Current vs. Prior Year USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS) Year Total Realized Revenue (Prior Year) Total Anticipated Revenue (Current Year) $ Difference Current vs. Prior 08 Surplus -18.24% ($178,500.00) $978,500,00 $800,000.00 08 Local Revenue 970.14% $2,027,256.05 $208,965.95 $2,236,222.00 $177,000.00 General Budget Open Space Budget Arts and Culture Trust Fund Water Utility Utility Utility Utility Utility $550,000.00 $250,000.00 $2,059,222.00 09 State Aid (without offsetting appropriation) -0.24% ($1,291.00) $546,995.00 $545,704,00 $545,704.00 08 Uniform Construction Code Fees -11.57% ($12,433.75) $107,433.75 $95,000.00 $95,000.00 Special Revenue Items w/ Prior Written Consent 11 Shared Services Agreements 0,00% $0.00 $62,500.00 $62,500,00 $62,500.00 08 Additional Revenue Offset by Appropriations #DIV/0! $0,00 $0.00 10 Public and Private Revenue -90.82% ($380,965.05) $419,472.06 $38,507.01 $38,507.01 08 Other Special Items -8.71% ($66,937.02) $768,937.02 $702,000.00 $702,000,00 15 Receipts from Delinquent Taxes 7.99% $14,798.68 $185,201.32 $200,000.00 $200,000.00 Amount to be raised by taxation 07 Local Tax for Municipal Purposes 2.20% $149,345.33 $6,795,480.96 $6,944,826,29 $6,944,826.29 07 Minimum Library Tax 1.52% $4,279.96 $282,140,04 $286,420.00 $286,420.00 54 Open Space Levy Tax #DIV/0! $0.00 $0.00 56 Arts and Cultural 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 15.02% $1,555,553.20 $10,355,626.10 $11,911,179,30 $9,601,957.30 $0.00 $0.00 $2,309,222.00 $0.00 $0.00 $0.00 $0.00 Sheet UFB-2 USER FRIENDLY BUDGET SECTION - APPROPRIATIONS SUMMARY (ALL OPERATING FUNDS) FCOA Budgeted Positions Full-Time Part-Time % Difference Current v. Prior Year S Difference Current v. Prior Year Total Modified Appropriation for Service Type (Prior Year) Total Appropriation for Service Type (Current Year) General Budget Public & Private Offsets Open Space Budget Arts and Culture Trust Fund Water Utility Utility Utility Utility Utility 20 General Governament 6.00 8.00 -5.15% ($118,554.31) 21 Land-Use Administration 12.21% $7,565.00 $2,301,924.31 $61,935.00 $2,183,370.00 $595,425,00 $1,587,945.00 $69,500.00 $69,500.00 22 Uniform Construction Code 1.00 5.00 5.79% $4,300,00 $74,300.00 $78,600.00 $78,600.00 23 Insurance 20.82% $143,805.00 $690,741.00 $834,546.00 $834,546.00 25 Public Safety 16,00 14.00 0.65% $17,422.82 $2,670,043.12 $2,687,465,94 $2,665,228.68 $22,237.26 26 Public Works 13.00 2.00 -32.28% ($456,159.53) $1,413,084.53 $956,925.00 $939,600.00 $17,325.00 27 Health and Human Services 0.20% $306.00 $154,846.00 $155,152.00 $155,152.00 28 Parks and Recreation 1,00 55.62% $63,600.00 $114,350.00 $177,950.00 $177,950.00 29 Education (including Library) 1.00 6.00 1.52% $4,280.00 $282,140.00 $286,420.00 $286,420.00 30 Unclassified -28.69% ($8,950.00) $31,200.00 $22,250.00 $22,250.00 31 Utilities and Bulk Purchases -4.19% ($19,000.00) $454,000.00 $435,000,00 $435,000.00 32 Landfill / Solid Waste Disposal 1.00 3.87% $24,600.00 $635,400.00 $660,000.00 $660,000.00 35 Contingency 0,00% $0.00 $500,00 $500.00 $500.00 36 Statutory Expenditures 7.15% $65,992.00 $923,572.00 $989,564.00 $898,064.00 $91,500.00 37 Judgements #DIV/0! $0.00 $0.00 $0.00 42 Shared Services 0.00% $0.00 $147,500.00 $147,500.00 $147,500.00 43 Court and Public Defender #DIV/0! $0.00 $0.00 $0.00 44 Capital 16.66% $120,650.00 $724,400.00 $845,050,00 $562,050.00 45 Debt -31.56% ($397,265.74) $1,258,652.10 $861,386.36 $514,609.36 $283,000.00 $346,777.00 46 Deferred Charges #DIV/0! $0.00 $0.00 48 Debt Type 1 School District #DIV/0! $0.00 $0.00 50 Reserve for Uncollected Taxes 2.97% $15,000.00 $505,000.00 $520,000.00 $520,000.00 55 Surplus General Budget #DIV/0! $0.00 $0.00 Total 38.00 36,00 -4.28% ($532,408.76) $12,443,588.06 $11,911,179.30 $9,562,395.04 $39,562.26 $0.00 $0.00 $2,309,222.00 $0.00 $0.00 $0.00 $0.00 Sheet UFB-3 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, 2021 Value) Property Tax Assessments - Exempt Properties (October 1, 2021 Value) # of Parcels Assessed Value % of Total # of Parcels Assessed Value % of Total Residential 3A/3B Farm 1 Vacant Land 2 55 $5,491,500.00 0.69% 15A Public Schools 3 $28,332,200.00 39.17% 1,887 $570,738,500.00 72.11% 15B Other Schools 2 $4,180,100.00 5.78% 0 $0.00 0.00% 15C Public Property 56 $12,816,700.00 17.72% 4A Commercial 4B Industrial 180 $153,243,600.00 19.36% 15D Church and Charities 13 $20,072,800.00 27.75% 20 $36,881,200.00 4.66% 5A/5B Railroad 4C Apartments 6A/6B Business Personal Property 24 $25,108,100.00 3.17% 15E Cemeteries & Graveyards 15F Other Exempt 2 $1,920,000.00 2.65% 11 $5,011,000.00 6.93% 0 0.00% 0 0.00% Total 2,166 $791,462,900.00 100.00% Total 87 $72,332,800.00 100.00% Average Ratio (%), Assessed to True Value 91.91% Equalized Valuation, Taxable Properties $861,128,168.86 Percentage of Exempt vs. Non-Exempt Properties 9.14% Total # of property tax appeals filed in 2021 County Tax Board 3.00 State Tax Court 12.00 Number of 2021 County Tax Board decisions appealed to Tax Court 0.00 Number of pending property tax appeals in State Tax Court 15.00 $0.00 Amount paid out by municipality for tax appeals in 2021 Prior Budget Year's Payments in Lieu of Tax (PILOT) - 5 Year Exemptions/Abatements G Commercial/Industrial Exemption I Dwelling Exemption J Dwelling Abatement K New Dwelling/Conversion Exemption L New Dwelling/Conversion Abatement N Multiple Dwelling Exemption O Multiple Dwelling Abatement Total 5 Yr Exemptions/Abatements # of Parcels PILOT Billing/Revenue N/A Assessed Value Taxes if Billed in Full 2021 Total Tax Rate 0 0.00 0.00 0.00 Sheet UFB-5 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 Lieu of Tax (PILOT)-Long Term Tux Exensations Project Type of Project (use drop-down Name for data entry) PILOT Billing Taxes if Billed In Full Assessed Value 2021 Total Tax Rate Project Name Type of Project (use drop-down for data entry) PILOT Billing Assessed Value 2021 Tolal Tax Rato Taxes if Billed In Full Type of Project Taxes if Billed Project (use drop-down Namo for data entry) In Full PILOT Billing Assessed Value 2021 Total Tax Rate Project Type of Project (use drop-down Taxes if Billed In Full Name for data entry) PILOT Billing Assessed Value 2021 Total Tax Rate NA 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 Total 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 USER FRIENDLY BUDGET SECTION BUDGETED PERSONNEL COSTS # of Full-Time Part-Time # of Total Personnel Base Organization / Individuals Eligible for Benefit Employees Employees Cost Pay Overtime and other Compensation Pension (Estimate) Cost Share Health Benefits Net of Employment Taxes and Other Benefits Governing Body 7.00 49,442.85 $44,684.00 $1,340.52 $3,418.33 Supervisory Staff (Department Heads & Managers) 8.00 1.00 1,049,205.82 $750,171.55 $119,877.41 $121,768.73 $57,388.12 Police Officers (Including Superior Officers) 14.00 2,947,458.92 $1,609,296.51 $400,852.00 $535,091.09 $279,108.14 $123,111.18 Fire Fighters (Including Superior Officers) 2.00 53,473.02 $49,673.03 $0.00 $3,799.99 All Other Union Employees not listed above 15.00 1.00 1,384,075.20 $793,667.65 $146,000.00 $126,828.09 $256,863.88 $60,715.58 All Other Non-Union Employees not listed above 1.00 25.00 352,254.77 $284,534.57 $45,468.62 $484.68 $21,766.89 Totals 38.00 36.00 5,835,910.57 $3,532,027.31 $546,852.00 $828,605.74 $658,225.43 $270,200.09 NO Is the Local Government required to comply with N.J.S.A. 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 Member's (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 6.00 $11,725.44 $70,352.64 8.00 $10,732.32 $85,858.56 Parent & Child 2.00 $20,988.48 $41,976.96 2.00 $19,210.80 $38,421.60 Employee & Spouse (or Partner) 4.00 $23,450.76 $93,803.04 4.00 $22,541.28 $90,165.12 Family 18.00 $32,713.80 $588,848.40 19.00 $29,943.12 $568,919.28 Employee Cost Sharing Contribution (enter as negative - ) Subtotal ($192,261.01) 30.00 $602,720.03 33.00 $783,364.56 Elected Officials - Health Benefits - Annual Cost Single Coverage $0.00 $0.00 Parent & Child $0.00 $0.00 Employee & Spouse (or Partner) $0.00 $0.00 Family $0.00 $0.00 Employee Cost Sharing Contribution (enter as negative - ) Subtotal 0.00 $0.00 0.00 $0.00 Retirees - Health Benefits - Annual Cost Single Coverage $0.00 $0.00 Parent & Child $0.00 $0.00 Employee & Spouse (or Partner) $0.00 $0.00 Family $0.00 $0.00 Employee Cost Sharing Contribution (enter as negative - ) Subtotal 0.00 $0.00 0.00 $0.00 GRAND TOTAL 30.00 $602,720.03 33.00 $783,364.56 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 Gross Days of Accumulated Organization/Individuals Eligible for Benefit Absence Police DPW - Union Employees DPW - Non-Union Employees Municipal Employees - Union Municipal Employees - Non-Union 299.77 82.08 69.08 59.08 21.36 Totals 531.37 Total Funds Reserved as of end of 2021 Total Funds Appropriated in 2022 Legal basis for benefit (check applicable items) Individual Approved Dollar Value of Compensated Labor Local Absences Agreement Ordinance Employment Agreement $146,320.52 X X $18,644.76 X X $25,352.56 X $14,020.26 X X $5,409.84 X $209,747.94 $182,622.25 $0.00 UFB-9 Accumulated Absence Liability USER FRIENDLY BUDGET SECTION - OUTSTANDING DEBT; PER CAPITA AND BUDGET IMPACT Gross Debt Deductions Net Debt Current Year Budget 2023 2024 All Additional Future Budget Budget Years' Budgets Local School Debt Regional School Debt Utility Fund Debt Water $10,395,000.00 $10,395,000.00 $0.00 Utility Fund - Principal $200,000.00 $200,000.00 $210,000.00 $4,025,000.00 $1,627,423.50 $1,627,423.50 $0.00 Utility Fund - Interest $146,777.00 $141,708.68 $136,329.16 $1,088,365.68 Bond Anticipation Notes - Principal Bond Anticipation Notes - Interest $2,809.36 $4,635,000.00 $4,635,000.00 $0.00 Bonds - Principal $295,000.00 $310,000.00 $320,000.00 $4,120,000.00 $0.00 Bonds - Interest $216,800.00 $205,000.00 $192,600.00 $1,021,000.00 $0.00 Loans & Other Debt - Principal $0.00 $0.00 Loans & Other Debt - Interest $0.00 $0.00 Total $861,386.36 $856,708.68 $858,929.16 $10,254,365.68 Municipal Purposes Debt Authorized (BNI) $0.00 Total Principal $495,000.00 $510,000.00 $530,000.00 $8,145,000.00 Notes Outstanding $0.00 Total Interest $366,386.36 $346,708.68 $328,929.16 $2,109,365.68 Bonds Outstanding $5,513,227.00 $188,698.14 $5,324,528.86% of Total Current Year Budget 7.23% Loans and Other Debt $0.00 Description Debt Not Listed Above Total (Current Year) $22,170,650.50 $16,846,121.64 Population (2020 census) 6,473 Per Capita Gross Debt $3,425.10 Per Capita Net Debt $822.58 3 Year Average Property Valuation Net Debt as % of 3 Year Average Property Valuation $841,043,056.67 0.63% $5,324,528.86 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 USER FRIEND
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Kimberly Cuspilich
Municipal Clerk
hidden@email.com
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First Discovered
Apr 2, 2026
Last Info Update
Apr 4, 2026
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