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The document is an audit report for the Borough of Wood-Ridge, Bergen County, New Jersey, covering the year ended December 31, 2008. The audit includes comparative balance sheets and statements of operations for various funds (Current, Trust, General Capital, and Public Assistance) on a statutory basis, as well as statements of revenues and expenditures for the Current Fund. The report also covers internal controls, compliance matters, federal awards, and state financial assistance.
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--- Document: Report of Audit Document --- 10/01/09- Copy to F. Crollin BOROUGH OF WOOD-RIDGE BERGEN COUNTY, NEW JERSEY REPORT OF AUDIT YEAR ENDED DECEMBER 31, 2008 Clut Exhibits BOROUGH OF WOOD-RIDGE TABLE OF CONTENTS Page A A-1 PART I Independent Auditors' Report Comparative Balance Sheets - Statutory Basis - Current Fund 1-2 3-4 Comparative Statements of Operations and Changes in Fund Balance - Statutory Basis - Current Fund 5 A-2 Statement of Revenues - Statutory Basis - Current Fund 6-7 A-3 Statement of Expenditures - Statutory Basis - Current Fund 8-12 B Comparative Balance Sheets - Statutory Basis - Trust Funds 13-14 C Comparative Balance Sheets - Statutory Basis - General Capital Fund 15 C-1 Comparative Statements of Changes in Fund Balance - Statutory Basis General Capital Fund 16 D E Comparative Balance Sheets - Statutory Basis - Public Assistance Fund Comparative Balance Sheets - Statutory Basis - General Fixed Assets Account Group 17 18 Notes to Financial Statements 19-40 Current Fund A-4 Statement of Current Cash - Collector-Treasurer 41 A-5 Statement of Change Funds 42 A-6 Statement of Petty Cash Funds 42 A-7 Statement of Due to State of New Jersey for Senior Citizens' and Veterans' Deductions 42 A-8 Statement of Taxes Receivable and Analysis of Property Tax Levy 43 A-9 Statement of Tax Title Liens Receivable 44 A-10 Statement of Property Acquired for Taxes (At Assessed Valuation) 44 A-11 Statement of Revenue Accounts Receivable 45 A-12 Statement of Grants Receivable 46 A-13 Statement of 2007 Appropriation Reserves 47-48 A-14 Statement of Encumbrances Payable 49 A-15 Statement of Prepaid Taxes 49 A-16 Statement of County Taxes Payable 49 A-17 Statement of Local District School Tax Payable 50 A-18 Statement of Tax Anticipation Notes Payables 50 A-19 A-20 Statement of Amount Due to State of New Jersey - Building Surcharge Fees Statement of Amount Due to State of New Jersey - Division of Youth and 51 Family Services 51 A-21 Statement of Unappropriated Reserves for Grants 52 A-22 Statement of Appropriated Reserves for Grants 52 A-23 Statement of Miscellaneous Reserves 53 A-24 Statement of Other Accounts Receivable 53 A-25 Statement of Deferred Charges 53 A-26 Statement of Tax Overpayments 54 A-27 Statement of Accounts Payable 54 A-28 Statement of Tax Appeals 54 A-29 Statement of Prepaid School Taxes 54 BOROUGH OF WOOD-RIDGE TABLE OF CONTENTS (Continued) Exhibits Page Trust Funds B-1 Statement of Cash and Investments 55 B-2 B-3 B-4 Statement of Reserve (Deficit) for Animal Control Expenditures Statement of Due from State Treasurer - Animal Control Fees Statement of Due from Current Fund - Animal Control Fund 56 56 56 B-5 Statement of Escrow Deposits 57 B-6 Statement of Miscellaneous Reserves 58 B-7 Statement of Reserve for Unemployment Insurance Claims 59 B-8 Statement of Accrued Salaries and Payroll Deductions 59 B-9 Statement of Due to Other Trust Fund - Animal Control Fund 60 B-10 Statement of Due to Current Fund - Other Trust Fund 60 B-11 B-12 B-13 Statement of Due to Current Fund - Unemployment Insurance Trust Fund Statement of Due to Payroll Agency - Unemployment Insurance Trust Fund Statement of Due to General Capital Fund -- Other Trust Fund 60 60 61 General Capital Fund C-2 Statement of Cash - Collector - Treasurer 62 C-3 Statement of Capital Cash 63 C-4 C-5 Statement of Deferred Charges to Future Taxation - Funded Statement of Deferred Charges to Future Taxation - Unfunded 64 65 C-6 Statement of Due from County of Bergen 66 C-7 Statement of Due from New Jersey Department of Transportation 67 C-8 Statement of Due from Other Grantor Agencies 68 C-9 Statement of General Serial Bonds 69 C-10 Statement of Bond Anticipation Notes 70 C-11 Statement of Improvement Authorizations 71 C-12 Statement of Capital Improvement Fund 72 C-13 Statement of Reserve for Civic Center Roof Replacement 72 C-14 Statement of Contracts Payable 72 C-15 Statement of Due to/from Current Fund 73 C-16 Statement of Reserve for Preliminary Costs 73 C-17 Statement of Contribution Receivable 73 C-18 Statement of Reserve for Payment of Debt 74 C-19 Statement of Reserve for Capital Projects 74 C-20 Statement of Deferred Charges Cancelled Grants and Other Receivables 74 C-21 Statement of Bonds and Notes Authorized But Not Issued 75 D-1 Public Assistance Fund Statement of Public Assistance Cash - Treasurer D-2 Statement of Reserve for Public Assistance Expenditures D-3 Statement of Public Assistance Revenues D-4 Statement of Public Assistance Expenditures D-5 Statement of Due to Current Fund Part II Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards 76 76 77 77 77 78-79 Exhibits BOROUGH OF WOOD-RIDGE TABLE OF CONTENTS (Continued) Page Schedule 1 Schedule of Expenditures of Federal Awards Schedule 2 Schedule of Expenditures of State Financial Assistance 80 81 Notes to the Schedules of Expenditures of Federal Awards and State Financial Assistance 82 Part III Comparative Statement of Operations and Changes in Fund Balance - Current Fund 83 Comparative Schedule of Tax Rate Information 84 Comparison of Tax Levies and Collection Currently 84 Delinquent Taxes and Tax Title Liens 85 Property Acquired by Tax Title Lien Liquidation 85 Comparative Schedule of Fund Balance 85 Officials in Office and Surety Bonds 86 Schedule of Findings and Responses 87 General Comments Recommendations 87-90 91 BOROUGH OF WOOD-RIDGE PART I REPORT ON AUDIT OF FINANCIAL STATEMENTS AND SUPPLEMENTARY SCHEDULES YEAR ENDED DECEMBER 31, 2008 DIETER P. LERCH, CPA, RMA, PSA GARY J. VINCI, CPA, RMA, PSA GARY W. HIGGINS, CPA, RMA, PSA JEFFREY C. BLISS, CPA, RMA, PSA PAUL J. LERCH, CPA, RMA, PSA DONNA L. JAPHET, CPA, PSA JULIUS B. CONSONI, CPA, PSA LERCH, VINCI & HIGGINS, LLP CERTIFIED PUBLIC ACCOUNTANTS REGISTERED MUNICIPAL ACCOUNTANTS 17-17 ROUTE 208 FAIR LAWN, NJ 07410 TELEPHONE (201) 791-7100 FACSIMILE (201) 791-3035 WWW.LVHCPA.COM INDEPENDENT AUDITORS' REPORT ELIZABETH A. SHICK, CPA, RMA, PSA ANDREW PARENTE, CPA, RMA, PSA ROBERT W. HAAG, CPA, PSA DEBORAH KOZAK, CPA, PSA DEBRA GOLLE, CPA CINDY JANACEK, CPA, RMA RALPH M. PICONE, CPA, RMA, PSA Honorable Mayor and Members of the Borough Council Borough of Wood-Ridge Wood-Ridge, New Jersey We have audited the accompanying balance sheets - statutory basis of the various funds and account group of the Borough of Wood-Ridge as of December 31, 2008 and 2007 and the related statements of operations and changes in fund balance statutory basis for the years then ended and the related statement of revenues - statutory basis and statement of expenditures - statutory basis of the Current Fund for the year ended December 31, 2008. These financial statements are the responsibility of the Borough of Wood-Ridge's management. Our responsibility is to express an opinion on these financial statements based on our audits. Except as discussed in the following paragraph, we conducted our audits in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and audit requirements prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Borough of Wood-Ridge's internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. As described more fully in Note 1, the Borough has prepared these financial statements using accounting practices that demonstrate compliance with the statutory basis of accounting and budget laws prescribed or permitted by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, which practices differ from accounting principles generally accepted in the United States of America. The effect on the financial statements of the variances between these statutory accounting practices and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material. In addition, the financial statements of the Length of Service Awards Program Fund (LOSAP) have not been audited, and we were not required by the Division of Local Government Services to audit nor were we engaged to audit the LOSAP Fund financial statements as part of our audit of the Borough's financial statements. The LOSAP Fund financial activities are included in the Borough's Trust Fund, and represent 43 and 73 percent of the assets and liabilities, respectively, of the Borough's Trust Funds as of December 31, 2008 and 2007. 1 In our opinion, because of the effects of the Borough preparing its financial statements on the basis of accounting discussed in the preceding paragraph, the financial statements referred to above do not present fairly, in conformity with accounting principles generally accepted in the United States of America, the financial position of the Borough of Wood-Ridge as of December 31, 2008 and 2007, the changes in its financial position and for the years then ended. Further, the Borough has not presented a management's discussion and analysis that accounting principles generally accepted in the United States of America has determined is necessary to supplement, although not required to be part of, the basic financial statements. Also, in our opinion, except for the effects of such adjustments, if any, as might have been determined to be necessary had the LOSAP Fund financial statements been audited, the financial statements - statutory basis referred to above present fairly, in all material respects, the financial position - statutory basis of the various funds and account group of the Borough of Wood-Ridge as of December 31, 2008 and 2007 and the results of operations and changes in fund balance - statutory basis of such funds for the years then ended and the statement of revenues statutory basis and the statement of expenditures statutory basis of the Current Fund for the year ended December 31, 2008 on the basis of accounting described in Note 1. In accordance with Government Auditing Standards, we have also issued a report dated April 22, 2009 on our consideration of the Borough of Wood-Ridge's internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. Our audit was conducted for the purpose of forming an opinion on the financial statements of the Borough of Wood-Ridge. The supplementary schedules listed in the table of contents are presented for purposes of additional analysis and are not a required part of the financial statements of the Borough of Wood-Ridge. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and, in our opinion, except for the effects of such adjustments, if any, as might have been necessary had the LOSAP Fund financial statements been audited, is fairly stated, in all material respects, in relation to the financial statements taken as a whole on the basis of accounting described in Note 1. LERCH, VINCI & HUGINS, LLP Certified Public Accountants Registered Municipal Accountants Fair Lawn, New Jersey April 22, 2009 Gary J. Vinci Registered Municipal Accountant RMA Number CR00411 2 BOROUGH OF WOOD-RIDGE COMPARATIVE BALANCE SHEETS - STATUTORY BASIS CURRENT FUND AS OF DECEMBER 31, 2008 AND 2007 EXHIBIT Α Page 1 Reference 2008 2007 ASSETS Cash Cash - Change Funds Grants Receivable A-4 $ 413,659 $ 2,454,519 A-5 325 325 A-12 6,000 413,984 2,460,844 Receivables and Other Assets With Full Reserves Delinquent Property Taxes A-8 194,120 212,639 Tax Title Liens A-9 1,770 1,691 Property Acquired for Taxes - Assessed Value A-10 82,300 82,300 Revenue Accounts Receivable A-11 573,989 Other Accounts Receivable A-24 26,190 57,142 Prepaid School Taxes A-29 156,302 Due from Other Trust Fund B-10 97,897 59,865 Due from Unemployment Insurance Fund B-11 6,050 6,050 Due from Public Assistance Fund D-5 9,900 9,900 Due from General Capital Fund C-15 157,986 1,148,518 587,573 Deferred Charges Emergency Appropriation A-25 157,250 413,000 Overexpenditure of Appropriations A-25 13,558 Operating Deficit A-25 461,791 619,041 426,558 Total Assets The Accompanying Notes are an Integral Part of these Financial Statements 3 $ 2,181,543 $ 3,474,975 BOROUGH OF WOOD-RIDGE COMPARATIVE BALANCE SHEETS - STATUTORY BASIS CURRENT FUND AS OF DECEMBER 31, 2008 AND 2007 EXHIBIT A Page 2 Reference 2008 2007 LIABILITIES, RESERVES AND FUND BALANCE LIABILITIES, RESERVES AND FUND BALANCE Liabilities Appropriation Reserves A-3,A-13 $ 175,326 $ 105,473 Encumbrances Payable A-14 115,125 68,904 Accounts Payable A-27 3,212 Tax Anticipation Note A-18 1,800,000 Prepaid Taxes A-15 54,399 43,995 Tax Overpayment A-26 106 3,117 School Tax Payable A-17 1,907 County Taxes Payable A-16 3,442 4,297 Due to State of New Jersey Building Surcharge Fees A-19 3,669 3,626 Department of Health - Division of Youth and Family Services A-20 168 398 Senior Citizens and Veterans A-7 10,734 15,672 Appropriated Reserves for Grants A-22 16,725 17,043 Unappropriated Reserves for Grants A-21 7,465 5,801 Miscellaneous Reserves A-23 4,900 4,900 Reserve for Tax Appeal A-28 237,201 94,930 Due To General Capital Fund C-15 75,106 Due To Animal Control Fund B-4 70 70 704,436 2,173,345 Reserve for Receivables Fund Balance Total Liabilities, Reserves and Fund Balance A A-1 1,148,518 328,589 587,573 714,057 $ 2,181,543 $ 3,474,975 The Accompanying Notes are an Integral Part of these Financial Statements 4 EXHIBIT A-1 BOROUGH OF WOOD-RIDGE COMPARATIVE STATEMENTS OF OPERATIONS AND CHANGES IN FUND BALANCE - STATUTORY BASIS - CURRENT FUND FOR THE YEARS ENDED DECEMBER 31, 2008 AND 2007 Reference 2008 2007 REVENUE AND OTHER INCOME REALIZED Fund Balance Anticipated A-2 $ 385,468 Miscellaneous Revenue Anticipated A-2 2,163,308 $ 2,434,915 Receipts from Delinquent Taxes A-2 207,428 150,620 Receipts from Current Taxes A-2 23,564,834 22,143,435 Non-Budget Revenue A-2 37,569 75,159 Other Credits to Income Unexpended Balance of Appropriation Reserves A-13 25,468 18,849 Prior Year Other Accounts Receivable A-22,A-24 45,707 69,636 Cancellation of Prior Year Accounts Payable A-17,A-27 5,119 Cancellation of Prior Year Appropriated Grant Reserve A-22 3,167 Prior Year Prepaid Expense A 17,867 Prior Year Senior Citizen Allowed A-7 250 250 Total Income 26,438,318 24,910,731 EXPENDITURES Budget and Emergency Appropriations Operations Salaries and Wages A-3 4,521,285 4,539,070 Other Expenses A-3 4,778,957 4,301,754 Capital Improvements A-3 150,000 120,000 Municipal Debt Service A-3 1,211,927 1,269,204 Deferred Charges and Statutory Expenditures A-3 1,316,677 898,003 County Taxes A-16 2,357,457 2,133,350 County Open Space A-16 134,878 124,413 Amount Due County for Added and Omitted Taxes A-16 3,442 4,297 Local District School Tax A-17 12,328,415 11,502,776 Other Debits Establish Reserve For Accounts Receivable A 26,190 57,142 Interfund Advances A 38,032 168,106 Establish Reserve For Prepaid Items A-29 156,302 Prior Year Senior Citizen and Veterans Disallowed A-1 4,273 Overexpenditure of Appropriation Reserves A-1 11,170 Refund of Prior Year Revenues A-4 23,351 21,216 Senior Citizen/Veteran Disallowed - Prior Year A-7 4,446 250 Cancellation of Prior Year Receivables A-12 6,000 Total Expenditures 27,057,359 25,155,024 Deficit in Revenue (619,041) (244,293) Adjustments to Income Before Fund Balance Expenditures Included Above Which are by Statute Deferred Charges to Budget of Succeeding Year A-25 Operating Deficit Fund Balance, January 1 Less: Fund Balance Utilized Fund Balance, December 31 157,250 424,170 179,877 A-25 $ (461,791) A 714,057 534,180 385,468 A $ 328,589 $ 714,057 The Accompanying Notes are an Integral Part of these Financial Statements 5 BOROUGH OF WOOD-RIDGE STATEMENT OF REVENUES - STATUTORY BASIS CURRENT FUND FOR THE YEAR ENDED DECEMBER 31, 2008 EXHIBIT A-2 Page 1 Reference 2008 Budget Added by N.J.S.A. Realized in 2008 Excess or (Deficit) $ 385,468 $ 385,468 Fund Balance Anticipated A-1 Miscellaneous Revenues Licenses Alcoholic Beverages A-11 13,792 13,755 $ (37) Other A-2,A-11 4,000 4,287 287 Fees and Permits A-2,A-11 39,500 52,043 12,543 Municipal Court A-11 124,000 136,497 12,497 Interest and Cost on Taxes A-11 31,400 40,336 8,936 Interest on Investments & Deposits A-11 113,000 60,497 (52,503) Cable TV Fees A-11 23,535 24,283 748 Uniform Construction Code Fees A-11 87,000 109,234 22,234 Uniform Fire Safety Act A-11 24,432 43,900 19,468 Payment in Lieu of Taxes A-11 538,670 (538,670) Due from General Capital Fund C-15 157,986 157,986 General Capital Fund Surplus C-1 17,000 17,000 STATE AND FEDERAL AID Extraordinary Aid A-11 250,000 250,000 Consolidated Municipal Property Tax Relief Aid A-11 409,986 409,986 Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) A-11 601,759 601,759 Clean Communities Program A-12 $ 8,460 8,460 Municipal Recycling Assistance Program A-21 3,451 3,451 Police Body Armor Grant Replacement A-21 2,350 2,350 Solid Waste Adm. - Recycling Grant A-12 3,529 3,529 Hazardous Discharge A-12 189,982 189,982 Drunk Driving Enforcement Fund A-12 33,973 33,973 Total Miscellaneous Revenues A-1 2,441,861 235,944 2,163,308 (514,497) Receipts from Delinquent Taxes A-1,A-8 200,000 207,428 7,428 Amount to be Raised by Taxes for Municipal Purposes A-2,A-8 8,921,306 9,101,174 179,868 $11,948,635 $ 235,944 11,857,378 $ (327,201) Non-Budget Revenue A-2,A-4 37,569 $ 11,894,947 The Accompanying Notes are an Integral Part of these Financial Statements 6 BOROUGH OF WOOD-RIDGE STATEMENT OF REVENUES - STATUTORY BASIS CURRENT FUND FOR THE YEAR ENDED DECEMBER 31, 2008 Reference EXHIBIT A-2 Page 2 Allocation of Current Tax Collections Revenue from Collections A-1,A-8 $ 23,564,834 Allocated to School and County Taxes A-16,A-17 14,824,192 Balance for Support of Municipal Budget Appropriations Add Reserve for Uncollected Taxes A-3 8,740,642 360,532 Amount for Support of Municipal Budget Appropriations A-2 $ 9,101,174 Licenses - Other Borough Clerk A-11 $ 3,500 Police A-11 700 Board of Health A-11 87 A-2 $ 4,287 Fees and Permits Borough Clerk A-11 $ 10,907 Tax Collector A-11 20 Police A-11 358 Board of Health A-11 18,642 Zoning Board A-11 13,316 Planning Board A-11 8,800 A-2 $ 52,043 Interest on Investments and Deposits Cash Receipts A-11 $ 57,169 Due From Other Trust Fund B-10 3,328 A-2 $ 60,497 Non-Budget Revenue Sale of Maps, Codes and Copies Police - Accident Report Copies and Photos 6% Tax Penalty Rental of Borough Property Returned Check Fees Soil Moving - Wood-Ridge Development, LLC Cancelled Trust Fund Reserves Miscellaneous A-2 Cash Receipts Due from Other Trust Fund The Accompanying Notes are an Integral Part of these Financial Statements 7 $ 822 1,338 2,467 600 140 22,163 5,738 4,301 $ 37,569 $ 31,831 5,738 $ 37,569 BOROUGH OF WOOD-RIDGE STATEMENT OF EXPENDITURES - STATUTORY BASIS - CURRENT FUND FOR THE YEAR ENDED DECEMBER 31, 2008 EXHIBIT A-3 Page 1 2008 Appropriated 2008 Expended Unexpended Budget Budget After Paid or Charged Balances Reserved Modification Cancelled OPERATIONS - WITHIN "CAPS" GENERAL GOVERNMENT FUNCTIONS General Administration Salaries and Wages Other Expenses Mayor and Council $ 17,000 62,400 $ 62,250 $ 62,250 17,000 15,191 $ 1,809 Salaries and Wages Other Expenses 26,700 26,316 26,316 4,000 5,753 5,753 Municipal Clerk Salaries and Wages 215,000 218,300 218,243 57 Other Expenses 41,000 34,729 34,546 183 Financial Administration Salaries and Wages 74,900 78,821 78,810 11 Other Expenses 53,000 39,000 38,204 796 Audit Services 65,000 68,300 61,754 6,546 Revenue Administration Salaries and Wages 62,000 62,741 62,671 70 Other Expenses 15,000 14,423 14,423 Tax Assessment Administration Salaries and Wages 16,400 16,400 16,400 Other Expenses 1,000 1,340 1,340 Legal Services Other Expenses 120,000 110,100 108,392 1,708 Engineering Services Other Expenses 35,000 18,000 17,974 26 Historical Sites Office Other Expenses 1,500 1,500 1,294 206 Land Use Administration Planning Board Salaries and Wages 5,125 5,125 5,125 Other Expenses 12,000 12,655 12,655 Zoning Board of Adjustment Salaries and Wages 5,125 5,125 5,125 Other Expenses 6,000 6,817 6,817 Insurance Liability Insurance 160,200 145,836 145,768 68 Insurance Other 23,000 23,000 23,000 Workers Compensation Insurance 181,750 181,739 181,739 Group Insurance Plan for Employees 955,000 1,045,000 1,044,737 263 MUNICIPAL COURT Salaries and Wages 82,000 81,814 81,814 Other Expenses 12,000 14,223 13,950 273 Public Defender Salaries and Wages 2,000 2,000 2,000 PUBLIC SAFETY FUNCTIONS Police Department Salaries and Wages 2,368,670 2,438,670 2,400,300 38,370 Other Expenses 105,000 87,307 86,960 347 ADAC Program 2,500 2,500 2,447 53 Police Auxiliary Other Expenses 3,500 3,126 3,126 8 BOROUGH OF WOOD-RIDGE STATEMENT OF EXPENDITURES - STATUTORY BASIS - CURRENT FUND FOR THE YEAR ENDED DECEMBER 31, 2008 EXHIBIT A-3 Page 2 2008 Appropriated 2008 Expended OPERATIONS - WITHIN "CAPS" (Continued) PUBLIC SAFETY FUNCTIONS Budget Budget After Modification Paid or Charged Reserved Unexpended Balances Cancelled Office of Emergency Management Other Expenses $ 1,800 $ 29,050 $ 29,048 $ 2 Aid to Volunteer Ambulance Co. Other Expenses 13,000 12,781 12,780 1 Fire Department Clothing Allowance 82,000 77,420 77,274 146 Right to Know Miscellaneous 42,000 38,204 38,204 Fire Hydrant Service 62,000 67,000 60,332 6,668 Uniform Fire Safety Act (Ch. 383 P.L. 1983) Fire Official Salaries and Wages 10,000 10,334 10,334 Other Expenses 16,500 16,817 16,817 Municipal Prosecutor Salaries and Wages 9,000 9,000 9,000 PUBLIC WORKS FUNCTIONS Streets and Roads Maintenance Salaries and Wages 758,000 793,500 789,719 3,781 Other Expenses 25,000 27,723 27,722 1 Other Public Works Functions Shade Trees Other Expenses 5,000 823 823 Solid Waste Collection Recycling Program
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"...quent Taxes and Tax Title Liens 85 Property Acquired by Tax Title Lien Liquidation 85 Comparative Schedule of Fund Balance 85 Officials in Office and Surety Bonds 86 Schedule of Findings and Responses 87 General Comments Recommendations 87-90 91 BOROUGH OF WOOD-RIDGE PART I REPORT ON AUDIT OF FINANCIAL STATEME..."
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