2008 MUNICIPAL DATA SHEET - Pennsauken

COMMENTS OR CHANGES REQUIRED AS A CONDITION OF CERTIFICATION OF DIRECTOR OF LOCAL GOVERNMENT SERVICES 

The changes or comments which follow must be considered in connection with further action on this budget. 

TOWNSHIP of _---'-P-=E::..N:.:.N.:.;S;:.:A...:.U=-K:...:· =E:...:N __ .County of CAMDEN 

Sheet1a

Budget Appropriations - Adopted Budget 

Budget Appropriations Added By N.J.S. 40A:4-87 

Emergency Appropriations 

Total Appropriations 

Expenditures: 

Paid or Charged (Including ReselVe for Uncollected Taxes) 

Reserved 

Unexpended Balance Cancelled 

Total Expenditures and Unexpended Balances Cancelled 

Overexpendifures * 

EXPLANATORY STATEMENT - (Continued) 

SUMMARY OF 2007 APPROPRIATIONS EXPENDED AND CANCELED 

General Budget Water Utility Golf Course 

Utility 

34,700,000.00 1,735,000.00 

135,798.86 

*See Budget Appropriation items so marked to the right afthe column "Expended 2007 Reserved." 

34,835,798.86 0.00 1,735,000.00 

34,564,446.60 1,718,355.22 

263,381.21 13,530.86 

7,971.05 3,113.92 

34,835,798.86 0.00 1 ,735,000.00 

Sheet 3a 

Utility 

0.00 

0.00 

Explanations of Appropriations for 

"Other Expenses" 

The amounts appropriated under the 

title of "Other Expenses" are for operating 

costs other than "Salaries and Wages". 

Expenses" are: 

equipment; 

equipment, roads, etc., 

Some of the Items Included in "Other 

Materials, supplies and non-bondable 

Repairs and maintenance of buildings, 

Contractual services for garbage and 

trash removal, fire hydrant service, aid to 

volunteer fire companies, etc.; 

Printing and advertising, utility 

services, insurance and many other items 

essential to the services rendered by municipal 

government.

CAP CALCULATION 


BUDGET MESSAGE 

The municipal budget for the year 2008 has been prepared within the constraints imposed by Chapter 68, Public Laws of 1976, commonly known as the CAP Law. This imposes a limit on municipal expenditures, 

which, for the Township of Pennsauken, is calculated as follows: 

Total General Appropriations for 2007 $34.700.000.00 Amount on Which 2.5% "CAP" is Applied (brought forward) 

Cap Base Adjustments: 

Insurance 

Homeland Security 

2.5% "CAP" 

Subtotal $34,700,000.00 

Allowable Operating Appropriations before Additional Exceptions per 

Exceptions Less: N.J.SA 40A:4-45.3 

Total Other Operations $2,150.563.00 

Total UCC Additional Exceptions: 

Total interlocal Serv Agreement Available from Banking - 2006 

Total Additional Appropriations Available from Banking - 2007 

Total PUblic-Private Offset $228,990.00 Assessed Value of New Construction per Assessor's Certification 

Total Capital Improvement $182,500.00 Additional Increase in "CAPS" per COLA Ordinance 

Total Debt Service $3,640,448.00 

Total Deferred Charges 

Judgements 

Cash Deficit of Preceeding Year 

Total Approp for School Purp 

Transferred to Board of Ed 

Reserve for Uncollected Taxes $2,270,000.00 Total Additional Exceptions 

Total Exceptions: $8,472,501.00 

Amount on Which 2.5% "CAP" is Applied (carried forward) $26,227,499.00 

NOTE: Sheet 3b 

MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE A SUMMARY OF: 

1. HOW THE "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures) 

2. ASUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD AMONG MORE THAN ONE OFFICIAL LINE ITEM (e.g., if Police S&W appears in the regular 

section and also under the "Operations Excluded from "CAPS" section, combine the figures for purposes of citizen understanding.) 

Total Allowable Appropriations Within "CAPS" for 2008 

. 

$185,831.81 

469,289.77 

31,897.69 

262275 

$26.227,499.00 

$655,687.48 

$26,883,186.48 

$949,294.27 

$27,832,480.75



Analysis of Compensated Absence Liability 

Legal basis for benefit 

(cheCk applicable items) 

Individual 

Gross Days of Accumulated Approved Labor 

Organization/Depart.ment Eligible for Benefit Value of Compensated Absences Local Ordinance Employment 

Absence Agreement 

Agreements 

Firefighter's Mutual Benevolent Association 

Local No. 64 (16) 289.25 79,499.21 X 

American Federation of State, County and 

Municipal Employees (80) 1,165.25 197,180.11 X 

Fraternal Order of Police -- Garden State 

Lodge No.3 (74) 1,108.75 287,270.64 X 

Superior Officer's Association (19) 887.25 346,294.52 X 

John J. Coffey, Chief of Police 100.00 52,482.69 X 

Pennsauken Twp. Management Employees (4 334.50 91,805.70 X 

TOTALS 3,885.00 Days $ 1,054,532.87 

Total Funds Reserved as of end of 2007 None 

Total Funds Appropriated in 2008 None 

Sheet 3C

EXPLANATORY STATEMENT 


Chapter 62 of the Laws of 2007 imposed a Property Tax Levy CAP. The law (N.J.SA 40A:4-45.44 through 45.47) establishes a formula that limits increases in the local unit amount to be 

raised by taxation for each local unit budget. The budget contained herewith is within the limits imposed by this law and for the Township of Pennsauken is calculated as follows: 

Levy Cap Calculation 

Prior Year Amount to be Raised by Taxation for Municipal Purposes $ 17,010,000 

Less: One Year Wavers 

Less: Prior Year Capital Improvement Fund & Down Payments 167,500 

Changes in service provider (+\-) 7,535 

Net Prior Year Tax Levy for Municipal Purpose Tax for Cap Calculation 16,834,965 

Plus: 4% Cap increase 673,399 

Plus: Prior Year Extraordinary Aid Award 

Adjusted Tax Levy Prior to Exclusions 17,508,364 

Exclusions: 

Change in debt service and existing county leases (+1-) $ 407,415 

Offsets to State formula aid loss 521,023 

Allowable pension increases 763,511 

Allowable increase in Reserve for Uncollected Taxes 

Allowable increase in Health Care Costs 

Recycling Tax appropriation 

Capital Improvement Fund and/or Down Payment on Improvements 115,000 

Deferred Charges to Future Taxation Unfunded 

Add Total Exclusions 1,806,949 

Less: Cancelled or Unexpended Wavers 

Less: Cancelled or Unexpended Exclusions 7,971 

Less: Prior Year Extraordinary Aid Award (complete after EA is awarded) 

Adjusted Tax Levy (Carried Forward) $ 19,307,342 

NOTE: Sheet 3d 

MANDATORY MINIMUM BUDGET MESSAGE MUST INCLUDE A SUMMARY OF: 

1. HOW THE "CAP" WAS CALCULATED. (Explain in words what the "CAPS" mean and show the figures.) 

2. A SUMMARY BY FUNCTION OF THE APPROPRIATIONS THAT ARE SPREAD ANONG MORE THAN ONE OFFICIAL LINE ITEM 

(e.g. if Police S&W appears In the regular section and also under "Operations Excluded from "CAPS" section, combine the 

figures for purposes of citizen understanding. ) 

Adjusted Tax Levy (Brought Forward) 

Additions: 

New Ratables - Increase in Valuations (New Construction and Additions) 

Prior Year's Local Municipal Purpose Tax Rate (per $100) 

New Ratable Adjustment to Levy 

LFB Approved Statewide Blanket Waiver 

Amounts approved by Referendum 

Waiver application amount 

Maximum Allowable Amount to be Raised by Taxation 

Amount to be Raised by Taxation for Municipal Purposes 

$ 3,032,100 

$ 1.052 

$ 19,307,342 

31,898 

$ 19,339,240 

$ 18,385,000

Split Function Appropriations 

The following appropriation(s) are appropriated inside and outside of the approriation CAP: 

INSURANCE 

Appropriated: 

Inside CAP 

Outside CAP 

Total $ 



Sheet 3e

CURRENT FUND· ANTICIPATED REVENUES 

Anticipated Realized in 

GENERAL REVENUES 

FCOA 

2008 2007 

Cash in 2007 

1. Surplus Anticipated 08·101 900,000.00 750,000.00 750,000.00 

2. Surplus Anticipated with Prior Written Consent of Director of Local Government Services 08·102 

Total Surplus Anticipated 08·100 900,000.00 750,000.00 750,000.00 

3. Miscellaneous Revenues· Section A: Local Revenues xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Licenses: xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Alcoholic Beverages 08·103 63,500.00 63,680.00 63,700.00 

Other 08·104 52,270.00 39,560.00 52,273.00 

Fees and Permits 08·105 366,630.00 290,700.00 366,639.46 

Fines and Costs: xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Municipal Court 08·110 1,045,560.00 1,067,900.00 1,045,561.64 

Other 08·109 

Interest and Costs on Taxes 08·112 384,300.00 367,500.00 384,309.88 

Interest and Costs on Assessments 08·115 

Parking Meters 08·111 

Interest on Investments and Deposits 08·113 370,651.80 443,040.13 435,424.98 

Anticipated Utility Operating Surplus 08·114 

Swimming Pool Admissions 08·116 38,990.00 34,585.00 38,992.00 

Cable Franchise Fees 08·117 98,538.57 100,795.24 100,795.24 

Sheet 4


3. Miscellaneous Revenue· Section A: Local Revenues (continued): 

CURRENT FUND - ANTICIPATED REVENUES - (Continued) 

FCOA 


Cashin 2007 


Total Section A: Local Revenues 08·001 2,420,440.37 2,407,760.37 2,487,696.20 

Sheet 4a


3. Miscellaneous Revenues - Section B: State Aid Without Offsetting Appropriations 

CURRENT FUND· ANTICIPATED REVENUES· (Continued) 

FCOA 

2008 


Cash in 2007 

2007 

Legislative Initiative Municipal Block Grant 09·201 152,002.00 152,002.00 

Extraordinary Aid (N.J.SA 52:27D-118.35) 09·204 

Consolidated Municipal Property Tax Relief Aid 09·200 2,036,282.00 2,406,706.00 2,406,706.00 

Energy Receipts Tax (P.L. 1997, Chapters 162 & 167) 09·202 4,804,261.00 4,519,302.00 4,519,302.00 

Supplemental Energy Receipts Tax 09-203 215,345.00 215,345.00 215,345.00 

Municipal Homeland Security Aid 09·204 140,000.00 140,000.00 

Reserve for Garden State Trust Fund 09·205 294.88 491.31 491.31 

Municipal Property Tax Assistance 09-206 143,360.00 143,360.00 

Total Section B: State Aid Without Offsetting Appropriations 09.(J01 7,056,182.88 7,577,206.31 7,577,206.31 

Sheet 5


3. Miscellaneous Revenues - Section C: Dedicated Uniform Construction Code Fees 


FCOA 



Cashin 2007 

2007 

Offset with Appropriations (N.J.S. 40A:4-36 and N.J.A.C. 5:23-4.17) xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Uniform Construction Code Fees 08-160 374,630.00 406,940.00 374,632.35 

Special Item of General Revenue Anticipated with Prior Written Consent of Director 

nfLnr 

.. l· xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Additional Dedicated Unifonn Construction Code Fees Offset with Appropriations (N.J.S. 

40A:4-45.3h and N.J.A.C. 5:23-4.17) xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Uniform Construction Code Fees 08-160 

Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations 08-002 374,630.00 406,940.00 374,632.35 

Sheet 6


3. Miscellaneous Revenues - Section D: Special Items of General Revenue Anticipated 

With Prior Written Consent of the Director of Local Government Services - Interlocal 

Municipal Service Agreements Offset With Appropriations: 


Total Section D: Interlocal Municipal Service Agreements Offset with Appropriations 11·001 

Sheet7 

FCOA 


Cash in 2007 


xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx


3. Miscellaneous Revenues· Section E: Special Items of General Revenue Anticipated 

with Prior Written Consent of Director of Local Government Services· Additional 


FCOA 



Cashin 2007 

2007 

Revenues Offset with Appropriations (N.J.S. 40A:4-45.3h): xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Total Section E: Special Item of General Revenue Anticipated with Prior Written xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Consent of Director of Local Government Services· Additional Revenues 08·003 

Sheet 8



FCOA 


Cashin 2007 


3. Miscellaneous Revenues· Section F: Special Items of General Revenue Anticipated with 

Prior Written Consent of Director of Local Government Services - Public and Private Revenues 

Offset with Appropriations: xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Public Health Priority Funding - 1987 10-785 

N.J. Transportation Trust Fund Authority Act 10-865 

Recycling Tonnage Grant 10-701 

Drunk Driving Enforcement Fund 10-745 

Clean Communities Program 10·770 

Alcohol Education and Rehabilitation Fund 10·702 8,613.93 8,613.93 

Municipal Alliance on Alcoholism and Drug Abuse 10-703 28,528.00 28,528.00 

Safe and Secure Communities Program - P.L. 1994, Chapter 220 10·704 

Neighborhood Preservation - Balanced Housing 10·705 

Handicapped Recreation Opportunities Grant 10-706 

Small Cities Grant 10-707 

Unappropriated Reserve for Drunk Driving Enforcement Fund 10-745 20,030.93 28,330.03 28,330.03 

Emergency Management Assistance Program 10-708 10,000.00 

Body Armor Replacement Fund Grant 10·709 10,183.82 8,871.41 8,871.41 

Local Law Enforcement Block Grant 10-710 

Camden County Improvement Aufhority Grant- Crossroads Redevelopment Zone 10-711 

NJDOT FY2005 Safe Streets to Schools Program 10-800 

Sheet 9



FCOA 



Cashin 2007 

2007 

3. Miscellaneous Revenues- Section F: Special Items of General Revenue Anticipated with 

Prior Written Consent of Director of Local Government Services - Public and Private Revenues 

Offset with Appropriations (continued): xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Statewide Livable Communities Grant Capital Improvement Program 10-712 

Enhanced 9-1-1 Grant 10-713 32,763.00 32,763.00 

New Jersey Division of Highway Safety- Occupant Protection Program- "Click it or Ticket 2007" 10-714 4,000.00 4,000.00 

Municipal Stormwater Regulation Program 10-715 

"PEER" Mini-Grant Program- 2004 10-716 

New Jersey Division of Highway Traffic Safety- Buckle Up South Jersey 10-717 2,000.00 2,000.00 

Community Oriented Policing ("COPS") Universal Hiring Program 10-718 72,000.00 72,000.00 

Developer Contribution 10-719 

New Jersey Division of Highway Safety -- "Over the Limit Under Arrest" 2007 Impaired Driving Crackdow 10-720 5,000.00 5,000.00 5,000.00 

New Jersey Division of Highway Traffic Safety-- You Drink, You Drive, You Lose 10-721 

Federal Bulletproof Vest Grant Program 10-722 6,490.00 6,490.00 

Camden County Storm Sewer Improvements Grant 10-723 35,000.00 35,000.00 

Camden County Recreation Facilities Enhancement Grant 10-724 19,000.00 19,000.00 

Justice Assistance Grant (JAG) 10-725 24,369.00 

FY 2006 Assistance to Firefighter's Grant 10-726 114,192.00 114,192.00 

Total Section F: Special Items of General Revenue AntiCipated with Prior Written xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Consent of Director of Local Government Services-Public and Private Revenues 10-001 69,583.75 364,788.37 364,788.37 

Sheet 9a


3, Miscellaneous Revenues - Section G: Special Items of General Revenue Anticipated with 


. 

FCOA 



Cashin 2007 

2007 

Prior Written Consent of Director of Local Government Services - Other Special Items: xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Utility Operating Surplus of Prior Year 08-116 

Uniform Fire Safely Act 08-106 

Emergency Medical Technician Billing Fees 08-122 826,960.00 871,470.00 826,960.45 

Reserve for Proceeds from Land Sale 08-123 550,000.00 122,700.00 122,700.00 

Payments in Lieu of Taxes 08-124 1,061,700.00 903,220.00 1,061,707.28 

Lease of Municipal Assets--Landfill 08-125 550,000.00 720,000.00 680,000.00 

Increase in Cable Franchise Fees 08-127 

Reserve for Sale of Municipal Assets 08-128 25,000.00 55,000.00 55,000.00 

Reserve for Payment of Bonds 08-129 120,000.00 500,000.00 500,000.00 

Golf Course Utilily--Payment in Lieu of Taxes 08-130 250,000.00 250,000.00 250,000.00 

Uniform Fire Safely Act--Life Hazzard Use Fees 08-131 175,600.00 163,920.00 175,625.30 

Due from Trust -- Animal Control Fund 08-133 5,044.38 5,044.38 

General Capital Fund -- Capital Surplus 08-134 24,903.00 4,764.02 4,764.02 

Developer Contribution 08-135 937,500.00 934,895.82 

Due From Pennsauken Garbage District 08-135 10,485.41 10,485.41 

Sheet 10


3. Miscellaneous Revenues· Section G: Special Items of General Revenue Anticipated with 


FCOA 



Cashin 2007 

2007 

Prior Written Consent of Director of Local Government Services -Other Special Items (continued): xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Total Section G: Special Items of General Revenue Anticipated with Prior Written xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Consent of Director of Local Government Services-Other Special Items 08-004 3,584,163.00 4,544,103.81 4,627,182.66 

Sheet 10a



FCOA 



Cashin 2007 

2007 

Summary of Revenues xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

1. Surplus Anticipated (Sheet 4, #1) 08-101 900,000.00 750,000.00 750,000.00 

2. Surplus Anticipated with Prior Written Consent of Director of Local Government Services (Sheet 4, #2) 08-102 

3. Miscellaneous Revenues: xxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Total Section A: Local Revenues 08-001 2,420,440.37 2,407,760.37 2,487,696.20 

Total Section B: State Aid Without Offsetting Appropriations 09-001 7,056,182.88 7,577,206.31 7,577,206.31 

Total Section C: Dedicated Uniform Construction Code Fees Offset with Appropriations 08-002 374,630.00 406,940.00 374,632.35 

Total Section D: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local 

Government Services - Interlocal Muni. Service Agreements 11-001 

Total Section E: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local 

Government Services - Additional Revenues 08-003 

Total Section F: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local 

Government Services - Public and Private Revenues 10-001 69,583.75 364,788.37 364,788.37 

Total Section G: Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local 

Government Services - Other Special Items 08-04 3,584,163.00 4,544,103.81 4,627,182.66 

Total Miscellaneous Revenues 13-099 13,505,000.00 15,300,798.86 15,431,505.89 

4. Receipts from Delinquent Taxes 15-499 2,140,000.00 1,775,000.00 1,857,607.82 

5. Subtotal General Revenues (Items 1, 2, 3 and 4) 13-199 16,545,000.00 17,825,798.86 18,039,113.71 

6. Amount to be Raised by Taxes for Support of Municipal Budget: 

a) Local Tax for Municipal Purposes Including Reserve for Uncollected Taxes 07-190 18,385,000.00 17,010,000.00 xxxxxxxxxxxxxxxx 

b) Addition to Local District School Tax 07-191 xxxxxxxxxxxxxxxx 

Total Amount to be Raised by Taxes for Support of Municipal Budget 07-199 18,385,000.00 17,010,000.00 17,058,063.65 

7. Total General Revenues 13-299 34,930,000.00 34,835,798.86 35,097,177.36 

Sheet 11

CURRENT FUND - APPROPRIATIONS 

Appropriated 0 Expended 2007 

8. GENERAL APPROPRIATIONS for 2007 By Total for 2007 Paid or 

FCOA for 2008 for 2007 Emergency As Modified By Charged Reserved 

(A) Operations - within "CAPS" - (continued) Appropriation All Transfers 

GENERAL GOVERNMENT (CONT'D) 

Financial Administration 

Assessment of Taxes 

Collection of Taxes 

Audit Services 

Human Resources 

Salaries and Wages 20-130-1 260,795.00 301,080.00 278,580.00 278,294.12 285.88 

Other Expenses 20-130-2 80,925.00 65,000.00 77,500.00 70,980.60 6,519.40 


Other Expenses 20-150-2 14,300.00 14,450.00 14,450.00 14,328.00 122.00 



Other Expenses 20-135-2 110,000.00 110,000.00 110,000.00 110,000.00 



Sheet 13


Appro riated Expended 2007 




GENERAL GOVERNMENT (CONTD) 

Legal Services and Costs 



Engineering Services and Costs 



Public Buildings and Grounds 

Municipal Prosecutor 

Municipal Court 

Salaries and Wages 26-310-1 45,540.00 46,465.00 46,465.00 43,893.27 2,571.73 





Sheet 14


Appropriated Expended 2007 




GENERAL GOVERNMENT (CONT-D) 

Maintenance of Township Owned Property 

Rent Leveling Board 

Other Expenses 26-310·2 20,000.00 21,500.00 21,500.00 20,845.63 654.37 

Other Expenses 22-196·2 500.00 500.00 500.00 420.00 80.00 

Municipal Land Use Law (N.J.S.A.40:55D-1) 

Planning Board 

Zoning Board 

Stable Integration Board 

Salaries and Wages 21-180·1 90,300.00 85,600.00 85,600.00 85,553.18 46.82 





Sheet 15






DEPARTMENT OF PUBLIC SAFETY (Cont'd) 

Police Communications 

Police Reserve 

T raffle Control 

First Aid Organization 





Other Expenses 26-240·2 25,800.00 26,600.00 26,600.00 26,515.08 84.92 

Salaries and Wages 25·261-1 1,118,800.00 1,095,000.00 1,075,000.00 1,066,273.30 8,726.70 


Sheet 15c 

1






HEALTH AND WELFARE IIII 

UTILITY EXPENSES 

Administration of Public Assistance 

Salaries and Wages 27·345-1 7,035.00 7,035.00 7,032.65 2.35 

Other Expenses 27-345-2 500.00 500.00 352.15 147.85 

Senior Citizens of Pennsauken Township 

Salaries and Wages 30-421·1 18,540.00 17,830.00 17,830.00 17,828.20 1.80 


Motor Fuels 31-417-2 314,000.00 245,000.00 295,000.00 289,471.36 5,528.64 

Electricity 31-430·2 237,700.00 230,000.00 220,000.00 201,966.63 18,033.37 

Telephone 31-440-2 117,500.00 110,000.00 120,000.00 113,081.28 6,918.72 

Natural Gas or Propane 31-446-2 48,000.00 50,000.00 50,000.00 41,371.59 8,628.41 

Sewerage Authority 31-455-2 5,670.00 5,450.00 5,700.00 5,673.30 26.70 

Sheet 15e


Appropriated D Expended 2007 




RECREATION AND EDUCATION 

Recreation 

Swimming Pool 

Salaries and Wages 28-370-1 81,335.00 78,285.00 78,285.00 77,084.57 1 ,200.43 


Salaries and Wages 28-370·1 41,200.00 46,900.00 46,900.00 . 46,212.88 687.12 


Celebration of Public Events, Anniv. or Holiday 

Other Expenses 30-420·2 73,000.00 112,100.00 112,100.00 81,164.08 30,935.92 

Sheet15f






RECREATION AND EDUCATION (CONTD) 

Youth Action Committee 

Other Expenses 28-370-2 18,500.00 6,500.00 5,524.21 975.79 

Shade Tree Commission 

Historical Preservation 

Other Expenses 26·300-2 500.00 750.00 750.00 505.00 245.00 


Sheet 15g






Uniform Construction Code - Appropriations Offset by 

xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Dedicated Revenues (N.J.A.C. 5:23-4.17) xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Construction Code Official 



Sheet 16






Sick Pay 30-415-1 121,500.00 165,300.00 150,300.00 147,932.17 2,367.83 

Settlement of Suits 20·155-2 5,000.00 1,500.00 1,460.90 39.10 

Salary Adjustment 30-425-1 

Total Operations (Item 8(A)) within "CAPS" 34-199 25,889,470.00 25,441,935.00 25,471,935.00 25,212,037.83 259,897.17 

B. Contingent 35-470 xxxxxxxxxxxxxxxx 

Total Operations Including Contingent - within "CAPS" 34-201 25,889,470.00 25,441,935.00 25,471,935.00 25,212,037.83 259,897.17 

Detail: 

Salaries & Wages 34·201-1 16,048,535.00 15,595,660.00 15,434,660.00 15,392,855.21 41,804.79 

Other Expenses (Including Contingent) 34·201-2 9,840,935.00 9,846,275.00 10,037,275.00 9,819,182.62 218,092.38 

Sheet 17





Appropriation All Transfers 

(E) Deferred Charges and Statutory Expenditures - Municipal 

within ··CAPS" xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

(1) DEFERRED CHARGES xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Emergency Authorizations 46-870 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 



Deficit in Reserve for Animal Control Fund 46-872 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 


Deficit in Reserve for Economix Development- xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

U DAG Deposits 46-873 1,301.05 xxxxxxxxxxxxxxxx 1,301.05 1,301.05 xxxxxxxxxxxxxxxx 

Sheet 18 








xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx





(A) Operations - Excluded from "CAPS" Appropriation All Transfers 

Insurance (N.J.S.A. 40A:4-45.3(00)) xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

General Liability 23-210-2 

Workers Compensation 23-215-2 

Employee Group Health 23-220-2 

Police and Firemen's Retirement System of N.J. 36-475 1,641,019.00 1,080,678.40 1,080,678.40 1,080,678.40 

Public Employees Retirement System 36-471 453,055.20 249,884.40 249,884.40 247,361.48 2,522.92 

Maintenance of Free Public Library 

(P.L. 1988, Ch. 82 & 541) 29-390-2 927,953.29 820,000.00 820,000.00 820,000.00 

Sheet 20





(A) Operations - Excluded from "CAPS" (Continued) Appropriation All Transfers 

Total Other Operations - Excluded from "CAPS" 34-300 3,022,027.49 2,150,562.80 2,150,562.80 2,148,039.88 2,522.92 

Sheet20a





(A) Operations - Excluded from "CAPS" (Continued) /I /I Appropriation All Transfers 

Uniform Construction Code xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx XXXXXXXXXXXXXXXX: 

Appropriations Offset by Increased Fee Revenues (N.J.A.C. 5:23-4.17) xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Total Uniform Construction Code Appropriations 22-999 

Sheet 21

CURRENT FUND. APPROPRIATIONS 




(A) Operations· Excluded from "CAPS" (Continued) Appropriation All Transfers 

Interlocal Municipal Service Agreements xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Totallnterlocal Municipal Service Agreements 42·999 

Sheet 22






Additional Appropriations Offset by Revenues (N.J.S. 40A:4-45.3h) XXXXXXXXXX xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Total Additional Appropriations Offset by Revenues (N.J.S. 40A:4-45.3h) 34·303 

Sheet 23

CURRENT FUND - APPROPRIATIONS· 





Public and Private Programs Offset by Revenues 

Drunk Driving Enforcement Grant 

Police 

Salaries and Wages 25-240-1 20,030.93 28,330.03 28,330.03 28,330.03 

Camden County Storm Sewer Improvement Grant 

Engineering 

Other Expenses 20-165-2 35,000.00 35,000.00 35,000.00 

Camden County Recreation Facilities Enhancement Grant 

Recreation 


Governor's Council on Alcoholism and Drug Abuse 

Other Expenses 41·703·2 28,528.00 28,528.00 28,528.00 

Sheet 24






Public and Private Programs Offset by Revenues (cont.) 

Federal Body Armor Grant 

Police 

Body Armour Replacement Fund 

Police 



NJ Division of Highway Traffic Safety "Over the Limit Under Arrest" 

2007 Impaired Driving Crackdown 

Police 

Justice Assistance Grant (JAG) 

Police 

Salaries and Wages 25-240-1 5,000.00 5,000.00 5,000.00 5,000.00 

Other Expenses 25-240-2 24,369.00 

Sheet24a






Public and Private Programs Offset by Revenues (cont.) 

Community Oriented Policiing Services ("COPS") 

Universal Hiring Program 

Police 

Salaries and Wages 25·240-1 72,000.00 72,000.00 72,000.00 

NJ Division of Highway Traffic Safety -- Buckle Up South Jersey 

Police 

Salaries and Wages 25-240·1 2,000.00 2,000.00 2,000.00 

NJ Division of Highway Traffic Safety •• Occupant Protection 

Program ("Click It or Ticket 2007") 

Police 

Salaries and Wages 25·240·1 4,000.00 4,000.00 4,000.00 

Sheet24b






Public and Private Programs Offset by Revenues (can!.) 

Local Law Enforcement Block Grant Program 

Police 

Enhanced 9-1-1 Grant 

Police 

Other Expenses 25-240-2 


Emergency Management Assistance Grant -- FY 2007 

Emerqency Manaqement 

Municipal Court Alcohol, Education and 

Rehabilitation Fund Grant 

Municipal Court 

Salaries and Waqes 25-252-1 10,000.00 


Sheet24c


Appro riated Expended 2007 


. 


(A) Operations - Excluded from "CAPS" (continued): Appropriation All Transfers 

Public and Private Programs Offset by Revenues (continued): xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Neighborhood Preservation- Blalnced Housing Program 

Other E.l

CURRENT FUND • APPROPRIATIONS 




(C) Capital Improvements • Excluded from "CAPS" Appropriation All Transfers 

Down Payments on Improvements 44·902 

Capital Improvement Fund 44-901 115,000.00 167,500.00 xxxxxxxxxxxxxxxx 167,500.00 167,500.00 

Reserve for Preliminary Engineering Expenses 20-165-2 25,000.00 15,000.00 30,000.00 30,000.00 

Sheet 26 

-





(C) Capital Improvements - Excluded from "CAPS" Appropriation All Transfers 

Public and Private Programs Offset by Revenues: xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx XXXXXXXXXXXXXXXX xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

New Jersey Transportation Trust Fund Authority Act 41-865 

Total Capital Improvements Excluded from "CAPS" 44-999 140,000.00 182,500.00 197,500.00 197,500.00 

Sheet 26a





(D) Municipal Debt Service - Excluded from "CAPS" Appropriation All Transfers 

Payment of Bond Principal 45-920 1 ,980,000.00 1 ,950,000.00 1 ,950,000.00 1 ,950,000.00 xxxxxxxxxxxxxxxx 

Payment of Bond Anticipation Notes and Capital Notes 45·925 xxxxxxxxxxxxxxxx 

Interest on Bonds 45-930 369,134.50 448,259.50 448,259.50 448,259.50 xxxxxxxxxxxxxxxx 

Interest on Notes 45-935 396,000.00 1,242,188.19 1,242,188.19 1,234,217.14 xxxxxxxxxxxxxxxx 

Green Trust Loan Program: xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Loan Repayments for Principal and Interest 45-940 xxxxxxxxxxxxxxxx 

xxxxxxxxxxxxxxxx 











Total Municipal Debt Service-Excluded from "CAPS" 45-999 2,745,134.50 3,640,447.69 3,640,447.69 3,632,476.64 xxxxxxxxxxxxxxxx 

Sheet 27




'(E) Deferred Charges - Municipal- FCOA for 2008 for 2007 Emergency As Modified By Charged Reserved 

'Excluded from "CAPS" 


(1) DEFERRED CHARGES: xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Emergency Authorizations 46-870 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Soecial Emeraencv Authorizations - 

5 Years IN.J.S. 40A:4-551 46-875 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

:speCial t:mergency Autnonzatlons - 

3 Years (N.J.S. 40A:4-55.1 & 40A:4-55.13) 46-871 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx: 








Total Deferred Charges - Municipal - Excluded from "CAPS" 46-999 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

(F) Judgments (N.J.S.A. 40A:4-45.3cc) 37-480 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

(N) Transferred to Board of Education for Use of Local 

Schools (N.J.S.A. 40:48-17.1 & 17.3) 29-405 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 


(G) With Prior Consent of Local Finance Board: Cash Deficit 

of Precedina Year 46-885 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

XXXXXXXXXXXXXXXX xxxxxxxxxxxxxxxx 

(H-2) Total General Appropriations for Municipal Purposes 

Excluded from "CAPS" 34-309 5,976,745.74 6,338,298.86 6,353,298.86 6,342,804.89 2,522.92 

Sheet 28


Appropriated I Expended 2007 I 

8, GENERAL APPROPRIATIONS for 2007 By Total for 2007 Paid or 

'(E) Deferred Charges - Municipal- FCOA for 2008 for 2007 Emergency As Modified By Charged Reserved 

'Excluded from "CAPS" 


For Local District School Purposes - Excluded from "CAPS" XXXXXXXXXX xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

(I) Type 1 District School Debt Service xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Payment of Bond Principal 48-920 xxxxxxxxxxxxxxxx 

Payment of Bond Anticipation Notes 48-925 xxxxxxxxxxxxxxxx 

Interest on Bonds 48-930 XXXXXXXXXXXXXXXX 

Interest on Notes 48-935 xxxxxxxxxxxxxxxx 


Total of Type 1 District School Debt 

Service - Excluded from "CAPS" 48-999 xxxxxxxxxxxxxxxx 

(J) Deferred Charges and Statutory Expenditures - Local School - 

Excluded from "CAPS" xxxxxxxxxx 

- 

xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx XXXXXXXXXXXXXXXX 

Emergency Authorizations - Schools 29-406 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Capital Project for Land, Building or Equipment N.J.S. 

18A:22-20 29-407 xxxxxxxxxxxxxxxx 

Total of Deferred Charges and Statutory Expenditures- 

Local School - Excluded from "CAPS" 29-409 xxxxxxxxxxxxxxxx 

(K) Total Municipal Appropriations for Local District School 

Purposes (Items (I) and (J)) - Excluded from "CAPS" 29-410 xxxxxxxxxxxxxxxx 

(0) Total General Appropriations - Excluded from "CAPS" 34-399 5,976,745.74 6,338,298.86 6,353,298.86 6,342,804.89 2,522.92 

(L) Subtotal General Appropriations {Items (H-1) and (O)} 34-400 32,620,000.00 32,565,798.86 32,565,798.86 32,294,446.60 263,381.21 

(M) Reserve for Uncollected Taxes 50-899 2,310,000.00 2,270,000.00 XXXXXXXXXXXXXXXX 2,270,000.00 2,270,000.00 xxxxxxxxxxxxxxxx 

9. Total General Appropriations 34-499 34,930,000.00 34,835,798.86 34,835,798.86 34,564,446.60 263,381.21 

Sheet 29



8. GENERAL APPROPRIATIONS for 2007 By T otalfor 2007 Paid or 


Summary of Appropriations Appropriation All Transfers 

(H-1) Totals General Appropriations for Municipal Purposes 

within "CAPS" 34-299 26,643,254.26 26,227,500.00 26,212,500.00 25,951,641.71 260,858.29 

xxxxxxxxxx 

(A) Operations - Excluded from "CAPS" xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Other Operations 34·300 3,022,027.49 2,150,562.80 2,150,562.80 2,148,039.88 2,522.92 

Uniform Construction Code 22-999 

Interlocal Municipal Service Agreements 42-999 

Additional Appropriations Offset by Revs. 34·303 

Public & Private Progs Offset by Revs. 40-999 69,583.75 364,788.37 364,788.37 364,788.37 

Total Operations-Excluded from "CAPS" 34·305 3,091,611.24 2,515,351.17 2,515,351.17 2,512,828.25 2,522.92 

(C) Capital Improvements 44-999 140,000.00 182,500.00 197,500.00 197,500.00 

(D) Municipal Debt Service 45·999 2,745,134.50 3,640,447.69 3,640,447.69 3,632,476.64 xxxxxxxxxxxxxxxx 

(E) Deferred Charges - Excluded from"CAPS" 46-999 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

(F) Judgments 37480 

(G) Cash Deficit - With Prior Consent of LFB 46·885 xxxxxxxxxxxxxxxx XXXXXXXxxxxxxxxx 

(K) Local District School Purposes 29410 xxxxxxxxxxxxxxxx 

(N) Transferred to Board of Education 29405 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

(M) Reserve for Uncollected Taxes 50-899 2,310,000.00 2,270,000.00 xxxxxxxxxxxxxxxx 2,270,000.00 2,270,000.00 xxxxxxxxxxxxxxxx 

Total General Appropriations 34499 34,930,000.00 34,835,798.86 34,835,798.86 34,564,446.60 263,381.21 

Sheet 30

DEDICATED WATER UTILITY BUDGET 

10. DEDICATED REVENUES FROM FCOA Anticipated 

WATER UTILITY for 2008 for 2007 

Operating Surplus Anticipated 08·501 

Operating Surplus Anticipated with Prior Written Consent of Director of 

Local Government Services 08·502 

Total Operating Surplus Anticipated 08·500 

Rents 08·503 

Fire HVdrant Service 08·504 

Miscellaneous 08-505 

Special Items of General Revenue Anticipated with Prior Written Consent 

of Director of Local Governmental Services XXXXXXXXXX XXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXX 

Deficit (General Budget) 08·549 

Total Water Utility Revenues 08·599 

Sheet 31 

Realized in 

Cash in 2007 


* Note: Use pages 31, 32 and 33 for Water 

utility only 

All other utilities use sheets 34, 35 and 

36.

DEDICATED WATER UTILITY BUDGET - (continued) * Note: Use sheet 32 for Water Utility only. 


11. APPROPRIATIONS FOR WATER UTILITY for 2007 By Total for 2007 Paid or 



Operating: xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Salaries & Wages 55·501 

Other Expenses 55·502 

Capital Improvements: xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx: xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Down Payments on Improvements 55-510 

Capital Improvement Fund 55-511 . xxxxxxxxxxxxxxxx 

Capital Outlav 55·512 

Debt Service: xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Payment of Bond Principal 55·520 XXXXXXXXXXXXXXXX 


Interest on Bonds 55-522 xxxxxxxxxxxxxxxx 

Interest on Notes 55-523 XXXXXXXXXXXXXXXX 

Sheet 32 

XXXXXXXXXXXXXXXX

DEDICATED WATER UTILITY BUDGET - (continued) * Note: Use sheet 33 for Water Utility only. 

1 Appropriated 10 Expended 2007 

11. APPROPRIATIONS FOR WATER UTILITY for 2007 By Total for 2007 Paid or 



Deferred Charges and Statutory Expenditures: xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx XXXXXXXXXXXXXXXX 

DEFERRED CHARGES: XXXXXXXXXX XXXXXXXXXXXXXXXX xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Emergency Authorizations 55·530 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 





STATUTORY EXPENDITURES: xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx XXXXXXXXXXXXXXXX 

Contribution To: Public Employees' Retirement System 55·540 

Social Security System (O.A.S.I.) 

M Unemployment Compensation Insurance (N.J.S.A. 43:21 3 et. 

55·541 

seq.) 55·542 

Judgements 55·531 

Deficit in Operations in Prior Years 55·532 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Surplus (General Budget) 55-545 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

TOTAL WATER UTILITY APPROPRIATIONS 55·599 

Sheet 33

DEDICATED GOLF COURSE UTILITY BUDGET 

10. DEDICATED REVENUES FROM FCOA Anticipated 

GOLF COURSE UTILITY for 2008 for 2007 

Operating Surplus Anticipated 08-501 106,600.00 75,000.00 

Operating Surplus Anticipated with Prior Written Consent of Director of 

Local Government Services 08-502 

Total Operating Surplus Anticipated 08·500 106,600.00 75,000.00 

Playing Fees 08·510 1,032,400.00 1,070,000.00 

Equipment Rental Fees 08·511 454,600.00 415,000.00 

Miscellaneous 08·505 177,800.00 175,000.00 

Special Items of General Revenue Anticipated with Prior Written Consent 

of Director of Local Government Services XXXXXXXXXX XXXXXXXXXXXXXXXX xxxxxxxxxxxxxxxx 

Deficit (General Budget) 08·549 

Total GOLF COURSE Utility Revenues 08·599 1,771,400.00 1,735,000.00 

. 

Sheet 34 

Realized in 

Cash in 2007 

75,000.00 

75,000.00 

1,032,427.00 

454,605.00 

177,849.43 


1,739,881.43 

Use a separate set of sheets for 

each separate Utility.

DEDICATED GOLF COURSE BUDGET - (continued) 


11. APPROPRIATIONS FOR GOLF COURSE UTILITY for 2007 By Total for 2007 Paid or 



Operating: XXXXXXXXXX XXXXXXXXXXXXXXXX xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Salaries & Wages 55·501 780,000.00 743,800.00 743,800.00 741,428.69 2,371.31 

Other Expenses 55-502 620,875.00 586,340.00 586,340.00 575,606.69 10,733.31 

Payment in Lieu of Taxes - Current Fund 55·504 250,000.00 250,000.00 250,000.00 250,000.00 

Capital Improvements: XXXXXXXXXX XXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXx XXXXXXXXXXXXXXXX xxxxxxxxxxxxxxxx XXXXXXXxxxxxxxxx 

Down Payments on Improvements 55·510 

Capital Improvement Fund 55·511 xxxxxxxxxxxxxxxx 

Capital Outlay 55·512 45,700.00 45,700.00 45,631.13 68.87 

Debt Service: XXXXXXXXXX XXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXX xxxxxxxxxxxxxxxx XXXXXXXXXXXXXXXX xxxxxxxxxxxxxxxx XXXXXXXXXXXXXXXX 

Payment of Bond Principal 55·520 40,000.00 35,000.00 35,000.00 35,OOO.OC xxxxxxxxxxxxxxxx 


Interest on Bonds 55-522 12,975.00 2,600.00 2,600.00 2,572.2 xxxxxxxxxxxxxxxx 

Interest on Notes 55·523 9,750.00 16,160.00 16,160.00 13,073.81 xxxxxxxxxxxxxxxx 

Sheet 35 

XXXXXXXXXXXXXXXX

DEDICATED GOLF COURSE UTILITY BUDGET - (continued) 


11. APPROPRIATIONS FOR GOLF COURSE UTILITY for 2007 By Total for 2007 Paid or 



Deferred Charges and Statutory Expenditures: xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx: xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

DEFERRED CHARGES: xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Emergency Authorizations 55·530 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 





STATUTORY EXPENDITURES: xxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Contribution To: Public Employees' Retirement System 55-540 

Social Security System (O.A.S.I.) 55-541 57,800.00 55,400.00 55,400.00 55,042.63 357.37 

Unemployment Compensation Insurance (N.J.S.A. 43:21-3 et. 

seq.) 55-542 

Judgments 55-531 

Deficit in Operations in Prior Years 55-532 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

Surplus (General Budget) 55-545 xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxx 

TOTAL GOLF COURSE UTILITY APPROPRIATIONS 55-599 1,771,400.00 1,735,000.00 1,735,000.00 1,718,355.22 13,530.86 

Sheet 36

CURRENT FUND BALANCE SHEET - DECEMBER 31, 2007 

APPENDIX TO BUDGET STATEMENT 

ASSETS I 

Cash and Investments 1110100 5,738,893.62 

Due from State of N, J. (c.20, P.L. 1961) 1111000 

Federal and State Grants Receivable 1110200 232,597.00 

Receivables with Offsetting Reserves: xxxxxxxxxx xxxxxxxxxxxxxxxx 

Taxes Receivable 1110300 2,297,923.17 

Tax Title Liens Receivable 1110400 95,421.82 

Property Acquired by Tax Title Lien 

Liauidation 1110500 2,837,900.00 

Other Receivables 1110600 469,019.35 

Deferred Charges Required to be in 2008 Budget 

1110700 

Deferred Charges Required to be in Budgets 

Subseauent to 2008 1110800 

Total Assets 1110900 11,671,754.96 

LIABILITIES, RESERVES AND SURPLUS 

'Cash Liabilities 2110100 3,252,851.24 

Reserves for Receivables 2110200 5,431,547.10 

Surplus 2110300 2,987,356.62 

Total Liabilities, Reserves and Surplus 11,671,754.96 

School Tax Levy Unpaid 2220100 0.02 

Less: School Tax Deferred 2220200 

'Balance Included in Above "Cash 

Liabilities" 2220300 0.02 

(Important. ThiS appendiX must be Included In advertisement of budget.) 

COMPARATIVE STATEMENT OF CURRENT FUND OPERATIONS AND CHANGE IN CURRENT 

SURPLUS 

I I YEAR 2007 II YEAR 2006 

Surplus Balance, January 1st 2310100 3,170,031.22 4,725,743.63 

CURRENT REVENUE ON A CASH 

BASIS: Current Taxes 

'(Percentage collected: 2007 96.87% 2006 96.87%) 

2310200 70,638,491.04 66,912,930.21 

Delinquent Taxes 2310300 1,857,607.82 1,721,004.57 

Other Revenues and Additions to Income 2310400 15,801,499.51 16,051,924.97 

Total Funds 2310500 91,467,629.59 89,411,603.38 

EXPENDITURES AND TAX REQUIREMENTS: 

Municioal AODrooriations 2310600 32,557,827.81 31,653,344.47 

School Taxes (Including Local and Regional) 2310700 35,887,548.00 34,297,374.00 

County Taxes (Including Added Tax Amounts) 2310800 16,162,879.39 16,581,954.37 

Special District Taxes 2310900 3,800,000.00 3,645,000.00 

Other Expenditures and Deductions from Income 2311000 72,017.77 63,899.32 

Total Expenditures and Tax Requirements 2311100 88,480,272.97 86,241,572.16 

Less: Expenditures Raised by Future Taxes 2311200 

Total Adjusted Expenditures & Tax Requirements 2311300 88,480,272.97 86,241,572.16 

Surplus Balance - December 31st 2311400 2,987,356.62 3,170,031.22 

"'Nearest even percentage may be used 

Sheet 39 

PROPOSED USE OF CURRENT FUND SURPLUS IN 2008 BUDGET 

Surplus Balance December 31,2007 2311500 2,987,356.62 

I"urrent :surplus Anticipatea In ,",UOH 

Budget 2311600 900,000.00 

Surplus Balance Remaining 2311700 2,087,356.62 

I


CAPITAL BUDGET AND CAPITAL IMPROVEMENT PROGRAM 

This section is included with the Annual Budget pursuant to N.J.A.C. 5:304. It does not in itself confer any authorization to raise or expend 

funds. Rather it is a document used as part of the local unit's planning and management program. Specific authorization to expend funds for 

purposes described in this section must be granted elsewhere, by a separate bond ordinance, by inclusion of a line item in the Capital 

Improvement Section of this budget, by an ordinance taking the money from the Capital Improvement Fund, or other lawful means. 

CAPITAL BUDGET -A plan for all capital expenditures for the current fiscal year. 

If no Capital Budget is included, check the reason why: 

D Total capital expenditures this year do not exceed $25,000, including appropriations for 

CAPITAL IMPROVEMENT PROGRAM -A multi-year list of planned capital projects, including the current year. 

D 

Capital Improvement Fund, Capital Line Items and Down Payments on Improvements. 

D No bond ordinances are planned this year. 

Check appropriate box for number of years covered, including current year: 

D 3 years.(Population under 10,000) 

[]C 6 years.(Over 10,000, and all county governments) 

o _ years.(Exceeding minimum time period) 

o Check if municipality is under 10,000, has not expended more than $25,000 annually for capital purposes in immediately 

previous three years, and is not adopting CIP. 

Sheet 40 C-1

NARRATIVE FOR CAPITAL IMPROVEMENT PROGRAM 

The Capital Projects identified herein reflect the plans of the governing body and will only become effective upon successful passage of the applicable ordinances. 

Sheet 40a C-2 

·

1 2 

PROJECT TITLE PROJECT 

NUMBER 

NJ Transportation Trust Fund Road Program 2008·1 

2008 Road Reconstruction Program 2008·2 

Strom Drainage Improvements 2008-3 

Concrete Repair Program 20084 

Erosion Control Plan -- Senior Towers 2008·5 

Purchase of New Fire Apparatus 2008·6 

Purchase of Fire Fighting Equipment 2008·7 

Improvements to Parks and Recreation Facilities 2008-8 

Improvements to PYAA Facilities 2008·9 

Purchase of Public Works Equipment 2008·10 

HVAC Improvements in the Police Adminstration Building 2008·11 

Purchase of E.M.S. Equipment and Improvements 2008·12 

Purchase of Real Property Block 4918 Lot 26 2008·13 

mprovements/Equipment for Public Buildings 2008·14 

Pennsauken Country Club Improvements/Equipment 2008·15 

TOTALS· ALL PROJECTS 33·199 

CAPITAL BUDGET (Current Year Action) 


Local Unit: TOWNSHIP OF PENNSAUKEN 

3 4 PLANNED FUNDING SERVICES FOR CURRENT YEAR· 2008 6 

ESTIMATED AMOUNTS 5a 5b 5c 5d 5e o BE FUNDE[ 

RESERVED IN 2008 Budget Capital Grants in Aid 

TOTAL COST PRIOR YEARS Appropriations Improvement and Other Funds FUTURE YEAR 

Fund Capital Surplus Debt Authorize 

210,000.00 2,400.00 162,000.00 45,600.00 

340,000.00 17,000.00 323,000.00 

200,000.00 10,000.00 190,000.00 

50,000.00 2,500.00 47,500.00 

60,000.00 3,000.00 57,000.00 

800,000.00 6,250.00 675,000.00 118,750.00 

120,000.00 6,000.00 114,000.00 

95,000.00 4,750.00 90,250.00 

45,000.00 2,250.00 42,750.00 

180,000.00 9,000.00 171,000.00 

440,000.00 22,000.00 418,000.00 

200,000.00 10,000.00 190,000.00 

20,000.00 1,000.00 19,000.00 

147,000.00 7,350.00 139,650.00 

250,000.00 250,000.00 

3,157,000.00 0.00 0.00 103,500.00 0.00 837,000.00 2,216,500.00 0.00 

Sheet40b C-3

1 

PROJECT TITLE 

NJ Transportation Trust Fund Road Program 

2008 Road Reconstruction Program 

Strom Drainage Improvements 

Concrete Repair Program 

Erosion Control Plan -- Senior Towers 

Purchase of New Fire Apparatus 

Purchase of Fire Fighting Equipment 

Improvements to Parks and Recreation Facilities 

Improvements to PYAA Facilities 

Purchase of Public Works Equipment 

HVAC Improvements in the Police Adminstration Building 

Purchase of E.M.S. Equipment and Improvements 

Purchase of Real Property Block 4918 Lot 26 

Improvements/Equipment for Public Buildings 

Pennsauken Country Club Improvements/Equipment 

TOTALS· ALL PROJECTS 

0 

Six YEAR CAPITAL BUDGET PROGRAM - 2008 - 2013 

Anticipated Project Schedule and Funding Requirements 

2 3 4 FUNDING AMOUNTS PER BUDGET YEAR 


PROJECT ESTIMATED ESTIMATED 5a 5b 5c 5d 5e 5f 

NUMBER TOTAL COST COMPLETION TIME 2008 2009 2010 2011 2012 2013 

2008·1 210,000.00 2008 210,000.00 



20084 50,000.00 2008 50,000.00 




. 









33·199 3,157,000.00 3,157,000.00 0.00 0.00 0.00 0.00 0.00 

Sheet40c C-4

I 

1 

I 

Six YEAR CAPITAL PROGRAM - 2008 - 2013 

SUMMARY OF ANTICIPATED FUNDING SOURCES AND AMOUNTS 

2 BUDGET APPROPRIATIONS 4 S 6 BONDS AND NOTES 


Project Title Estimated 3a 3b Capital Improvement Capital Grants-In Aid 7a 7b 7c 7d 

Total Cost Current Year 2008 Future Years Fund Surplus and Other Funds General Self Liquidating Assessment School 

NJ Transportation Trust Fund Road Program 2,400.00 162,000.00 45,600.00 

2008 Road Reconstruction Program 17,000.00 323,000.00 

Strom Drainage Improvements 10,000.00 190,000.00 

Concrete Repair Program 2,500.00 47,500.00 

Erosion Control Plan - Senior Towers 3,000.00 57,000.00 

Purchase of New Fire Apparatus 6,250.00 675,000.00 118,750.00 

Purchase of Fire Fighting Equipment 6,000.00 114,000.00 

Improvements to Parks and Recreation Facilities 4,750.00 90,250.00 

Improvements to PYAA Facilities 2,250.00 42,750.00 

Purchase of Public Works Equipment 9,000.00 171,000.00 

HVAC Improvements in the Police Adminstration Building 22,000.00 418,000.00 

Purchase of E.M.S. Equipment and Improvements 10,000.00 190,000.00 

Purchase of Real Property Block 4918 Lot 26 1,000.00 19,000.00 

Improvements/Equipment for Public Buildings 7,350.00 139,650.00 

Pennsauken Country Club Improvements/Equipment 250,000.00 

0 

TOTALS-ALL PROJECTS 33-399 0.00 0.00 0.00 103,500.00 0.00 837,000.00 . 1,966,500.00 250,000.00 0.00 0.00 

Sheet40d c-s 

-

Be It Resolved by the Township Council of the Township 

of Pennsauken, County of Camden that the budget hereinbefore set forth is hereby 

SECTION 2 - UPON ADOPTION FOR YEAR 2008 

(Only to be Included in the Budget as Finally Adopted) 

RESOLUTION 

adopted and shall constitute an appropriation for the purposes stated of the sums therein set forth as appropriations, and authorization of the amount of: 

1 General Revenues 

(a) $18,385,000.00 (Item 2 below) for municipal purposes, and 

(b) $0.00 (Item 3 below) for school purposes in Type 1 School Districts only (N.J.S. 18A:9-2) to be raised by taxation and, 

(c) $0.00 (Item 4 below) to be added to the certificate of amount to be raised by taxation for local school purposes in 

Type II School Districts only (N.J.S. 18A:9-3) and certification to the County Board of Taxation of 

the following summary of general revenues and appropriations. 

(d) (Sheet 43) Open Space, Recreation, Farmland and Historic Preservation Trust Fund Levy 

RECORDED VOTE 

(insert last name) 

Surplus Anticipated 

Miscellaneous Revenues Anticipated 

Receipts From Delinquent Taxes 

Ayes 

2. AMOUNT RAISED BY TAXATION FOR MUNICIPAL PURPOSES (Item 6(a), Sheet 11) 

{ 

Nays 

SUMMARY OF REVENUES 

3. AMOUNT TO BE RAISED BY TAXATION FOR SCHOOLS IN TYPE I SCHOOL DISTRICTS ONLY (Item 6, Sheet 42) 07-195 

Item 6(b), Sheet 11 (N.J.S. 40A:4-14) 07-191 

Total Amount to be Raised by Taxation for Schools in Type I School Districts Only 

4. To Be Added TO THE CERTIFICATE FOR AMOUNT TO BE RAISED BY TAXATION FOR SCHOOLS IN TYPE II SCHOOL DISTRICTS 

ONLY: Item 6Ib), Sheet 11 IN.J.S. 40A:4-14) 

Total Revenues 

Sheet 41 

{ 

Abstained { 

Absent { 

0.00 

0.00 

08-100 900,000.00 

13-099 13,505,000.00 

15-499 2,140,000.00 

07-190 18,385,000.00 

0.00 

07-191 0.00 

13-299 34,930,000.00

SUMMARY OF APPROPRIATIONS 

5. GENERAL APPROPRIATIONS: XXXXXXXXXXlO xxxxxxxxxxxxxxxxxxxxxxx x 

Within "CAPS" XXXXXXXXXXlO XXXXXXXXXXXXXXXXXXXXX xxx 

(a & b) Operations Including Contingent 34-201 25,889,470.00 fl######### 

(e) Deferred Charges and Statutory Expenditures-Municipal 34-209 753,784.26 $753,784.26 

(g) Cash Deficit 46-885 0.00 

Excluded from "CAPS" XXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXX x 

(a) Operations - Total Operations Excluded from "CAPS" 34-305 3,091,611.24 

(c) Capital Improvements 44-999 140,000.00 

(d) Municipal Debt Service 45-999 2,745,134.50 

(e) Deferred Charges - Municipal 46-999 0.00 

(f) Judgments 37480 0.00 

(n) Transferred to Board of Education for Use of Local Schools (N.J.S.40:48-17.1 &17.3) 29405 0.00 

(g) Cash Deficit 46-885 0.00 

(k) For Local District School Purposes 29410 0.00 

(m) RESERVE for Uncollected Taxes 50-899 2,310,000.00 

6. SCHOOL APPROPRIATIONS - TYPE I SCHOOL DISTRICTS ONLY (N.J.S. 40A:4-13) 07-195 

Total Appropriations 34499 34,930,000.00 

It is hereby certified that the within budget is a true copy of the budget finally adopted by resolution of the Governing Body on the _____ ,day of 

_________ , 2008. It is further certified that each item of revenue and appropriation is set forth in the same amount and by the same title as appeared in 

the 2008 approved budget and all amendments thereto, if any, which have been previously approved by the Director of Local Government Services. 

Sheet 42 

Certified by me 

This ___ day of _____ , 2008 

########## 

$140,000.00 

########## 

########## 

##########

COUNTY/MUNICIPAL OPEN SPACE , RECREATION ., FARMLAND AND HISTORIC PRESERVATION TRUST FUND 

DEDICATED REVENUES Anticipated Realized in APPROPRIATIONS Appro riated Expended 2007 

FROM TRUST FUND FCOA 

2008 2007 Cash in 2007 

FCOA 

for 2008 for 2007 

Paid or 

Charged 

Reserved 

Development of Lands for Recreation and 

Amount To Be Raised By Taxation 54-190 Conservation: xxxxxx xxxxxx xxxxxx xxxxxx 

Salaries & Wages 54-385-1 

Interest Income 54-113 Other Expenses 54-385-2 

Maintenance of Lands for Recreation and 

Conservation: xxxxxx xxxxxx xxxxxx xxxxxx 

Reserve Funds: Salaries & Wages 54-375-1 

Other Expenses 54-375-2 

Public & Private Revenues Salaries & Wages 54-176-1 

Total Trust Fund Revenues: 54-299 0.00 0.00 0.00 

Historic Preservation: xxxxxx xxxxxx xxxxxx xxxxxx 

Other Expenses 54-176-2· 

Acqusition of Lands for Recreation and 

I"nnservation 

Summary of Program Acqusition of Farmland 

54-915-2 

54-916-2 

Year Referendum Passedllmplemented (Date) Down Payments on Improvements 54-902-2 

Rate Assessed: $ Debt Service xxxxxx xxxxxx xxxxxx XXXXXX 

Total Tax Collected to date $ Payment of Bond Principal 54-920-2 xxxxxx 

Payment of Bond Anticipation 

Total Expended to date: $ Notes and Capital Notes 54-925-2 XXXXXX 

Total Acreage Preserved to date (Acres) Interest on Bonds 54-930-2 XXXXXX 

Recreation land preselVed in 2007: (Acres) Interest on Notes 54-935-2 XXXXXX 

Farmland preserved in 2007 : (Acres) Reserve for Future Use 54-950-2 

Total Trust Fund Appropriations 54-499 0.00 O.OC 0.00 0.00 

Sheet 43

Annual List of Change Orders Approved 

Pursuant to N.J.A.C. 5:30-11 

Contracting Unit: TOWNSHIP OF PENNSAUKEN Year Ending: December 31,2007 

The following is a complete list of all change orders which caused the originally awarded contract price to be exceeded by more than 20 percent. 

For regulatory details please consult N.JAC. 5:30-11.1 et. seq. Please identify each change order by name of the project. 

1. None. 

2. 

3. 

4. 

For each change order listed above, submit with introduced budget a copy of the governing body resolution authorizing the change order and an 

Affidavit of Publication for the newspaper notice required by N.JAC. 5:30-11.9(d). (Affidavit must include a copy of the newspaper notice.) 

If you have not had a change order exceeding the 20 percent threshold for the year indicated above, please check here 

and certify below. 

Date Clerk of the Governing Body 

Sheet 44

2008 MUNICIPAL DATA SHEET - Pennsauken

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