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2024 User Friendly Budget

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Executive Summary

This document is the User Friendly Budget for Rockaway Borough, Morris County, New Jersey, for the year 2024. It outlines the municipality's financial plans, including property tax levies, anticipated revenues, and appropriations across various departments and services. The budget details revenue and expenditures, providing a breakdown of property taxes, municipal services, and employee benefits, including health benefits and accumulated absence liability.

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Document Text

--- Document: 2024 User Friendly Budget Document ---
GREAT SEAL OF THE STATE OF
THE
JERSEY
Year:
State of New Jersey
Local Government Services
2024 Municipal User Friendly Budget
MUNICIPALITY: 1434 Rockaway Borough - County of Morris
Adopted
Government Type:
Borough
Municode: 1434
Filename: 1434 fba 2024.xlsm
Website: www.rockawayborough.org
Election Type:
Partisan
Phone Number:
973-627-2000
Mailing Address:
1 East Main Street
Municipality: Rockaway
State: NJ Zip: 07866
Mayor
First Name
Middle Name
Last Name
Thomas
Mulligan
Term Expires
12/31/2027
Business Email
Chief Administrative Officer
Thomas
Mulligan
Chief Financial Officer
Patricia
Reiche
Municipal Clerk
Kimberly
Cuspilich
mayormulligan@rockawayborough.org
mayormulligan@rockawayborough.org
cfo@rockawayborough.org
boroughclerk@rockawayborough.org
Registered Municipal Accountant
Kathryn
L
Mantell
kmantell@nisivoccia.com
Governing Body Members
First Name
Middle Name
Last Name
Melissa
Burnside
Term Expires
12/31/2026
Business Email
council3@rockawayborough.org
Thomas
Haynes
12/31/2024
haynesrb@rockawayborough.org
James
Hurley
12/31/2024
hurleyrb@rockawayborough.org
Patrick
McDonald
12/31/2026
mcdonaldrb@rockawayborough.org
Thomas
Slockbower
12/31/2025
slockbowerrb@rockawayborough.org
Robert
Smith
12/31/2025
council6@rockawayborough.org
USER FRIENDLY BUDGET SECTION - PROPERTY TAX BREAKDOWN
2023 Calendar Year Property Tax Levies - ALL entities levying property taxes
Calendar Year
Calendar Year
% of
Tax Rate
Tax Levy
Total Levy
Municipal Purpose Tax
0.892
Municipal Library
0.038
$7,070,647.04
$303,277.00
27.45%
Avg Residential
Taxpayer Impact
$1,026.80
Current Year 2024 Budget
Taxes
Actual/Estimated
Tax Levy
Municipal Purpose Tax
ACTUAL
$7,158,089.55
1.18%
$43.74
Municipal Library
ACTUAL
$329,063.26
Municipal Open Space
0.00%
$0.00 Municipal Open Space
Municipal Arts and Culture
0.00%
$0.00
Municipal Arts and Culture
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
1.168
$9,255,675.00
35.93%
$1,344.51
Local School District
ESTIMATED
$9,440,788.50
Regional School District
0.856
$6,790,887.00 26.36%
$985.36
Regional School District
ESTIMATED
$6,926,704.74
County Purposes
0.288
$2,279,822.03
8.85%
$331.52
County Purposes
ESTIMATED
$2,325,418.47
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
$57,526.51
0.22%
$9.21
County Open Space
ESTIMATED
$58,677.04
Other County Levies (total)
0.00%
$0.00
Other County Levies (total)
Total (Calendar Year 2023 Budget)
3.250
$25,757,834.58
100.00%
$3,741.14 Total ESTIMATED amount to be raised by taxes
Total Taxable Valuation as of
(To be used to calculate the current year tax rate)
Current Year Average Residential Assessment
October 1, 2023
$791,055,000.00
$115,112.00
Prior Year to Current Year Comparison
$26,238,741.56
Revenue Anticipated, Excluding Tax Levy
2,849,691.69
Budget Appropriations, before Reserve for Uncollected Taxes
9,771,844.50
Total Non-Municipal Tax Levy
$18,751,588.75
Amount to be Raised by Taxes - Before RUT
$25,673,741.56
Reserve for Uncollected Taxes (RUT)
$521,280.95
Total Amount to be Raised by Taxes
$26,195,022.51
% of Tax Collections used to Calculate RUT
98.01%
Comparison - Municipal Purposes Tax Rate
Prior Year
0.892
Current Year % Change (+/-)
0.905
1.46%
Comparison - Municipal Purposes Tax Levy
Current Year
% Change (+/-)
1.24%
Prior Year
$7,070,647.04
$7,158,089.55
$ 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 2023
$87,442.51
Comparison - Impact on Avg. Residential Tax Payment (Municipal Purposes Onl Total Tax Levy, CY 2023
Prior Year
Current Year
$1,026.80
$1,041.76
% Change (+/-)
1.46%
$ Change (+/-)
% of Taxes Collected, CY 2023
$14.96
Delinquent Taxes - December 31, 2023
Sheet UFB-1
25,435,151.30
25,768,983.57
98.70%
$249,890.75
USER FRIENDLY BUDGET SECTION - ANTICIPATED REVENUE SUMMARY (ALL OPERATING FUNDS)
FCOA
% Difference
Current vs.
Prior Year
$ Difference
Current vs. Prior
Year
Total Realized
Revenue (Prior
Year)
Total Anticipated
Revenue (Current
Year)
General
Budget
Open Space
Budget
Arts and Culture
Trust Fund
Utility
Utility
Utility
Utility
Utility
08
Surplus
#DIV/0!
$1,001,791.00
08
Local Revenue
#DIV/0!
$2,507,630.00
$2,507,630.00
09
State Aid (without offsetting appropriation)
#DIV/0!
$610,572.90
$1,001,791,00
$610,572.90
$775,000.00
$243,300.00
$226,791.00
$2,264,330.00
$610,572.90
08
Uniform Construction Code Fees
#DIV/0!
$158,000.00
$158,000.00
$158,000.00
Special Revenue Items w/ Prior Written Consent
11
Shared Services Agreements
#DIV/0!
$82,500.00
$82,500.00
$82,500.00
08
Additional Revenue Offset by Appropriations
#DIV/0!
$0.00
$0.00
10
Public and Private Revenue
#DIV/0!
$46,618.79
$46,618.79
$46,618.79
08
Other Special Items
#DIV/0!
$733,700.00
$733,700.00
$733,700.00
15
Receipts from Delinquent Taxes
#DIV/0!
$200,000.00
$200,000,00
$200,000.00
Amount to be raised by taxation
07
Local Tax for Municipal Purposes
#DIV/0!
$7,158,089.55
$7,158,089.55 $7,158,089.55
07
Minimum Library Tax
#DIV/0!
$329,063.26
$329,063.26
$329,063.26
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
#DIV/0!
$12,827,965.50
$0.00
$12,827,965.50
$10,336,844.50
$0.00
$0,00
$2,491,121.00
$0.00
$0.00
$0.00
$0.00
Sheet UFB-2
Budgeted Positions
Full-Time Part-Time % Difference
USER FRIENDLY BUDGET SECTION - APPROPRIATIONS SUMMARY (ALL OPERATING FUNDS)
FCOA
Year
Total Modified
Appropriation
for Service Type
(Prior Year)
Current v.
Prior Year
$ Difference
Current v. Prior
Total
Appropriation for
Service Type
(Current Year)
General
Budget
Public & Private
Offsets
Open Space
Budget
Arts and Culture
Trust Fund
Utility
Utility
Utility
Utility
Utility
20
General Government
#DIV/0!
$2,513,108.00
$2,513,108,00
$672,917.00
$1,840,191.00
21
Land-Use Administration
#DIV/0!
$66,950.00
$66,950.00
$66,950,00
22
Uniform Construction Code
#DIV/0!
$81,850.00
$81,850.00
$81,850,00
23
Insurance
#DIV/0!
$992,600.00
$992,600.00
$992,600.00
25
Public Safety
#DIV/0!
$2,791,389,04
$2,791,389.04
$2,763,240,00
$28,149.04
26
Public Works
#DIV/0!
$1,380,300.00
$1,380,300.00
$1,362,975.00
$17,325.00
27
Health and Human Services
#DIV/0!
$154,350.00
$154,350.00
$152,150.00
$2,200.00
28
Parks and Recreation
#DIV/0!
$190,769,00
$190,769.00
$190,769.00
29
Education (including Library)
#DIV/0!
$329,063.26
$329,063.26
$329,063.26
30
Unclassified
#DIV/0!
$107,778.20
$107,778.20
$107,778.20
31
Utilities and Bulk Purchases
#DIV/0!
$220,000,00
$220,000.00
$220,000.00
32
Landfill / Solid Waste Disposal
#DIV/0!
$859,900.00
$859,900.00
$859,900.00
35
Contingency
#DIV/0!
$500,00
$500.00
$500.00
36
Statutory Expenditures
#DIV/0!
$1,116,600,00
$1,116,600.00
$1,016,000.00
$100,600.00
37
Judgements
#DIV/0!
$0.00
$0.00
$0.00
42
Shared Services
#DIV/0!
$167,500.00
$167,500.00
$167,500,00
43
Court and Public Defender
#DIV/0!
$0.00
$0.00
$0.00
44
Capital
#DIV/0!
$378,345.00
$378,345,00
$174,345.00
45
Debt
#DIV/0!
$911,963.00
$911,963.00
$565,633.00
$204,000.00
$346,330.00
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
#DIV/0!
$565,000.00
$565,000.00
$565,000,00
55
Surplus General Budget
#DIV/0!
$0.00
$0.00
Total
0.00
0.00
#DIV/0!
$12,827,965.50
$0.00
$12,827,965.50
$10,289,170.46
$47,674.04
$0.00
$0.00
$2,491,121,00
$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, 2023 Value)
Property Tax Assessments - Exempt Properties (October 1, 2023 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
57
$6,047,300.00
0.76%
15A Public Schools
3
$28,332,200.00
39.01%
1,886
$572,390,900.00
72.36%
15B Other Schools
2
$4,180,100.00
5.76%
0
$0.00
0.00%
15C Public Property
56
$12,816,700.00
17.65%
181
$150,696,600.00
19.05%
15D Church and Charities
13
$20,072,800.00
27.64%
5A/5B Railroad
4C Apartments
6A/6B Business Personal Property
20
$36,876,000.00
4.66%
15E Cemeteries & Graveyards
2
$1,920,000.00
2.64%
24
$25,044,200.00
3.17%
15F Other Exempt
12
$5,305,200.00
7.30%
0.00%
0.00%
Total
2,168
$791,055,000.00
100.00%
Total
88
$72,627,000.00
100.00%
Average Ratio (%), Assessed to True Value
80.29%
Equalized Valuation, Taxable Properties
$985,247,228.80
Percentage of Exempt vs.
Non-Exempt Properties
9.18%
Total # of property tax appeals filed in 2023
County Tax Board
3.00
State Tax Court
20.00
Number of 2023 County Tax Board decisions appealed to Tax Court
0.00
Number of pending property tax appeals in State Tax Court
20.00
Amount paid out by municipality for tax appeals in 2023
$0.00
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
0
Multiple Dwelling Abatement
Total 5 Yr Exemptions/Abatements
# of
Parcels
PILOT
Billing/Revenue
Assessed Value
Taxes if Billed in Full
2023 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 Lica 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 Tas Exemptions
Prior Budget Year's Payments in Lieu of Tax (PILOT)-Long Term Tax Exemptions
Type of Project
Project
Name
(use drop-down
for data entry}
PILOT Billing
Taxes if Billed
In Full
Assessed Value 2023 Total Tax Rate
Project
Name
Type of Project
(use drop-down
for data entry) PILOT Billing Assessed Value 2023 Total Tax Rate
Taxes if Billed
In Full
Type of Project
Project
(use drop-dow
Name
for data entry)
Taxes if Billed
In Full
PILOT Billing Assessed Value 2023 Total Tax Rate
Project
Name
Type of Project
(use drop-dow
for data entry)
Taxes if Billed
In Full
PILOT Billing Assessed Value
2023 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
30.00
Sheet UFB-6
$0.00 Total Long Term Exemptions - Columa Total
Total Long Term Exemptions - GRAND TOTAL
$0.00
50.00
$0.00
50.00
$0.00
$0,00
Sheet UFB-6C
USER FRIENDLY BUDGET SECTION
BUDGETED PERSONNEL COSTS
# of
# of
Total
Full-Time Part-Time
Personnel
Base
Overtime
and other
Pension
(Estimate)
Net of
Organization / Individuals Eligible for Benefit
Employees Employees
Cost
Pay
Compensation
Health Benefits
Cost Share
Employment
Taxes and
Other Benefits
Governing Body
7.00
51,819.23
$46,831.66
$1,404.95
$3,582.62
Supervisory Staff (Department Heads & Managers)
7.00
1.00
1,111,329.71
$783,023.35
$137,890.41
$130,514.66
$59,901.29
Police Officers (Including Superior Officers)
14.00
3,032,285.97
$1,639,964.74
$409,852.00
$599,243.12
$359,446.63
$23,779.49
Fire Fighters (Including Superior Officers)
2.00
60,312.68
$54,507.62
$1,635.23
$4,169.83
All Other Union Employees not listed above
15.00
1.00
1,429,534.98
$807,518.91
$136,000.00
$142,204.08
$282,036.79
$61,775.20
All Other Non-Union Employees not listed above
1.00 18.00
376,011.94
$297,910.19
$52,461.98
$2,849.64
$22,790.13
Totals
37.00 29.00 6,061,294.52
$3,629,756.47
$545,852.00
$934,839.77
$774,847.72
$175,998.56
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 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
4.00
$14,749.32
$58,997.28
9.00
$14,325.00
$128,925.00
Parent & Child
4.00
$26,401.20
$105,604.80
3.00
$24,540.00
$73,620.00
Employee & Spouse (or Partner)
6.00
$29,498.64
$176,991.84
3.00
$28,644.00
$85,932.00
Family
14.00
$41,150.52
$576,107.28
17.00
$38,244.00
$650,148.00
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
28.00
$917,701.20
32.00
$938,625.00
Elected Officials - Health Benefits - Annual Cost
Single Coverage
$0.00
$0.00
Parent & Child
$0.00
$0.00
Employee & Spouse (or Partner)
$0.00
$0.00
Family
$0.00
$0.00
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
0.00
$0.00
0.00
$0.00
Retirees - Health Benefits - Annual Cost
Single Coverage
$0.00
$0.00
Parent & Child
$0.00
$0.00
Employee & Spouse (or Partner)
$0.00
$0.00
Family
$0.00
$0.00
Employee Cost Sharing Contribution (enter as negative - )
Subtotal
GRAND TOTAL
0.00
28.00
$0.00
0.00
$0.00
$917,701.20
32.00
$938,625.00
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
"Bargaining Unit or Non-Union Position Eligible for Benetit
(List Non-Union Employees by Individual Position Rather
Police
Than Each Named Individual)
DPW-Union Employees
Clerical Union
Municipal Employees - Non-Union
USER FRIENDLY BUDGET SECTION
ACCUMULATED ABSENCE LIABILITY
Compensatory Time
Sick Time
Vacation Time
Gross Days of
Gross Days of
Gross Days of
Accumulated
Dollar Value of
Accumulated
Dollar Value of
Absence
Compensated Absences
Absence
Compensated Absences
Accumulated
Absence
238.78
$114,438.23
99.75
66.49
159.82
$22,839.80
$15,667.58
$76,227.56
8.38
1.83
$4,310.76
$597.06
0.13
22.94
0.03
Dollar Value of
Compensated Absences
Personal Time
Gross Days of
Accumulated
Absence
$10,259,35
$5.63
$40.21
1.50
Dollar Value of
Compensated Absences
$826.19
Gross Days of
Accumulated
Absence
20.56
TOTALS (THIS PAGE ONLY)
564.84
$229,173.17
10.21
$4,907.82
23.10
UFB-9 Accumulated Absence Liability
Legal basis for benefit
("X" applicable items)
Other
Dollar Value of
Approved
Labor
Individual
Local Employment
Compensated Absences Agreement Ordinance Agreement
$8,677.59
X
X
X
X
$10,305.19.
1.50
$826.19
20.56
$8,677.59
Bargaining Unit or Non-Union Position Eligible for Benefit
(List Non-Union Employees by Individual Position Rather
Than Each Named Individual)
Gross Days of
Accumulated
Absence
Sick Time
USER FRIENDLY BUDGET SECTION
ACCUMULATED ABSENCE LIABILITY
Dollar Value of
Compensated Absences
Compensatory Time
Gross Days of
Accumulated
Absence
Dollar Value of
Compensated Absences
Personal Time
Gross Days of
Accumulated
Absence
Dollar Value of
Compensated Absences
Gross Days of
Accumulated
Absence
Other
Vacation Time
Dollar Value of
Compensated Absences
Gröss Days of
Accumulated
Absence
TOTALS (THIS PAGE ONLY)
$0.00
$0.00
UFB-9 Accumulated Absence Liability (2)
Legal basis for benefit
("X" applicable items)
Dollar Value of
Approved
Labor
Individual
Local Employment
Compensated Absences Agreement Ordinance Agreement
$0.00
$0.00
$0.00
Vacation Time
USER FRIENDLY BUDGET SECTION
ACCUMULATED ABSENCE LIABILITY
Dollar Value of
Compensated Absences
Compensatory Time
Gross Days of
Accumulated
Absence
Dollar Value of
Compensated Absences
Gross Days of
Accumulated
Absence
Personal Time
Dollar Value of
Compensated Absences
Gross Days of
Accumulated
Absence
Other
Bargaining Unit or Non-Union Position Eligible for Benefit
(List Non-Union Employees by Individual Position Rather
Than Each Named Individual)
Gross Days of
Accumulated
Absence
Sick Time
Dollar Value of
Compensated Absences
Gross Days of
Accumulated
Absence
TOTALS (THIS PAGE ONLY)
$0.00
$0.00
UFB-9 Accumulated Absence Liability (3)
Legal basis for benefit
("X" applicable items)
Dollar Value of
Approved
Labor
Individual
Local Employment
Compensated Absences Agreement Ordinance Agreement
$0.00
$0.00
$0.00
Bargaining Unit or Non-Union Position Eligible for Benefit
(List Non-Union Employees by Individual Position Rather
Than Each Named Individual)
Gross Days of
Accumulated
Absence
Sick Time
Dollar Value of
Compensated Absences
Gross Days of
Accumulated
Absence
TOTALS (ALL PAGES)
564.84
Total Funds Reserved as of end of 2023:
Total Funds Appropriated in 2024;
Vacation Time
USER FRIENDLY BUDGET SECTION
ACCUMULATED ABSENCE LIABILITY
Dollar Value of
Compensated Absences
Compensatory Time
Gross Days of
Accumulated
Absence
Dollar Value of
Compensated Absences
Gross Days of
Accumulated
Absence
Personal Time
Dollar Value of
Compensated Absences
$229,173.17
10.21
$213,148.44
$0.00
$4,907.82
23.10
$10,305.19
Total Employees subject to accumulated absence restrictions of P.L. 2007, с. 92:
Total Employees subject to accumulated absence restrictions of P.L. 2010, c. 3:
UFB-9 Accumulated Absence Liability (4)
Legal basis for benefit
("X" applicable items)
Dollar Value of
Approved
Labor
Gross Days of
Accumulated
Absence
Other
Individual
Local Employment
Compensated Absences Agreement Ordinance Agreement
1.50
$826.19
20,56
$8,677.59
0,00
0.00
USER FRIENDLY BUDGET SECTION - OUTSTANDING DEBT; PER CAPITA AND BUDGET IMPACT
Gross
Debt
Deductions
Net
Debt
Current Year
Budget
2025
2026
All Additional Future
Budget
Budget
Years' Budgets
Local School Debt
$13,714,175.00
$13,714,175.00
$0.00 Utility Fund - Principal
$210,000.00
$210,000.00
$220,000.00
$3,595,000.00
Regional School Debt
$1,195,619.55
$1,195,619.55
$0.00 Utility Fund - Interest
$136,330.00
$130,597.38
$124,526.40
$8