Audit Report - Belleville, NJ

TOWNSHIP OF BELLEVILLE 

COUNTY OF ESSEX 

NEW JERSEY 

REPORT ON 

EXAMINATION OF ACCOUNTS 

FOR THE YEAR 2010 

SAMUEL KLElN AND COMPANY 

CERTIFIED PUBLIC ACCOUNTANTS


COUNTY OF ESSEX, NEW JERSEY 

CONTENTS 

Independent Auditor's Report .......................................................................................................... 

FINANCIAL STATEMENTS 

CURRENT FUND 

EXHIBIT 

A 

A-I 

A-2 

A-2a 

A-2b 

A-2c 

A-2d 

A-2e 

A-2f 

A-3 

Comparative Balance Sheets 

Revenue -Analysis of Other Fees and Permit 

TRUST FUNDS 

B 

Comparative Balance Sheets. 

GENERAL CAPITAL FUND 

C Comparative Balance Sheets ....................................................................................... 

C-I Fund Balance ............................................................................................................... 

WATER UTILITY 

D 

D-I 

Comparative Balance Sheets 

D-2 

D-3


(Continued) 

FREE PUBLIC LIBRARY 

EXHIBIT 

E Comparative Balance Sheets ....................................................................................... 

E-I Comparative Operations and Change in Fund Balance .............................................. 

PAYROLL FUND 

F Balance Sheet ... ............................................................................ 

NOTES TO FINANCIAL STATEMENTS .................................................................................... 

SUPPLEMENTARY INFORMATION 

CURRENT FUND 

A-4 

A-5 

A-6 

A-7 

A-8 

A-9 

A-1 0 

A-I I 

A-12 

A-1 3 

A-14 

A-1 5 

A-16 

A-1 7 

A-1 8 

A-1 9 

A-20 

A-21 

A-22 

A-23 

A-24 

A-25 

A-26 

A-27 

A-28 

A-29 

A-30 

Cash Receipts and Disbursements -Treasurer ........................................................... 

Bank Reconciliations -Treasurer - December 31,2010 

Cash Receipts and Disbursements - Tax Collecto 

Deposits Receivab 

County Taxes Payabl


CURRENT FUND 

(Continued) 

EXHIBIT 

A-31 Reserve for Grant Expenditures .................................................................................. 

A-32 Unappropriated Reserves ............................................................................................ 

TRUST FUNDS 

B-I 

B-2 

B-3 

8-4 

B-5 

B-6 

8-7 

8-8 

B-9 

B-10 

B-I I 

B-I2 

B-I 3 

B-14 

B-15 

B-I6 

8-1 7 

B-18 

B-19 

Cash Receipts and Disbursements -Treasurer ........................................................... 

Cash Receipts and Disbursements -Tax Collector ...... 

Premiums Received at Tax Sales ................................................................................ 

Reserve for Municipal Alliance on Alcoholism and Drug Abuse - 

8-20 

8-21 

B-22 


C-2 

C-3 

C-4 

C-5 

C-6 

C-7 

C-8 

C-9 

C-I 0 

C-I I 

C-12 

Cash Receipts, Disbursements and Reconciliation 

Note Receivable 

Grants Receivable 

Interfunds Receivabl 

Deferred Charges to


(Continued) 


(Continued) 

EXHIBIT 

C-13 Reserve for Debt Service 

C-14 Reserve fo 

C-I5 Bond Antic 

C-I6 Green Acre ...... ......... ...... ........ ........ ...... ...... ... 

C-17 Serial Bond 

C-18 Bonds and 

WATER UTILITY 

Cash Receipts, Disbursements and Reconciliations - December 31, 2010 ................ 

Bond Anticipation Not 


E-2 Cash Receipts and Disbursemen 

E-4 Cash Management Fund 

E-5 Change Fund 

E-7 Grants Re e ........ ...... ....... ........ ...... ...... ...... ...... ......... .......... ....... ...... ...... ..... ..... ... 

E-8 Due from Grant Fun 

E-9 Due to General Fun 

E-I0 Due to Trust Fund ........................................................................................................ 

E-I 1 Due to State of New Jerse 

E-12 Reserve for Trust Funds 

E-13 Reserve for Grant Funds


(Continued) 

PAYROLL FUND 

EXHIBIT 

F-I 

Cash Reconciliation - December 31.2010 -Treasurer 

REPORT ON INTERNAL CONTROL, ROSTER OF OFFICIALS AND REPORT ON 

SURETY BONDS, LETTER OF TRANSMITTAL. COMMENTS AND RECOMMENDATIONS 

Report on Internal Control Over Financial Reporting and on Compliance and 

Other Matters Based on an Audit of Statutory Basis Financial Statements 

Performed in Accordance with Government Auditing Standa 

Report on Compliance with Requirements Applicable to Each 

Internal Control Over Compliance in Accordance with Federal OMB Circular A-133 .................... 

Schedule of Expenditures of Federal Awards for the Year Ended 

December 31,2010 

Notes to the Schedul .......................... 

Schedule of Findings and Questioned Costs -Year Ended December 31, '2010 ............................ 

Summary Schedule of Prior Year Audit Findings -Ye 

Roster of Officials and Report on Surety Bonds - 201 

Letter of Transmittal 

Comments ..................................................................................................................................... 

Recommendations

PART l 

REPORT ON EXAMINATION 


NOTES TO FINANCIAL STATEMENTS 

AND 

SUPPLEMENTARY EXHIBITS 

YEAR ENDED DECEMBER 31,2010

SAMUEL KLEIN AND COMPANY 

CERTIFIED PUBLIC ACCOUNTANTS 

550 BROAD STBEET, ~~THFLOO~~ 36 WEST MAIN STREET, S~TE 301 

NEW-=, N.J. 07102-4543 FREEHOLD, N.J. 07728-2281 

PIXONE (873) 6246100 PHONE (732) 780-2600 

Fhx (873) 624-6101 Fax (732) 780-1030 

INDEPENDENT AUDITOR'S REPORT 

The Honorable Mayor and Members of the Municipal Council 

Township of Belleville 

Belleville, New Jersey 07109 

We have audited the accompanying statutory basis financial statements of the various funds of the 



as of and for the year ended December 31, 2010 as listed in the foregoing table of contents, and for the year 

ended December 31, 2009. These statutory basis financial statements are the responsibility of the 

municipality's management. Our responsibility is to express an opinion on these financial statements based 

on our audit. 

We conducted our audit in accordance with auditing standards generally accepted in the United States of 

America and the standards applicable to financial audits contained in Government Auditing Standards, issued 

by the Comptroller General of the United States; and audit requirements as 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 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 our audit provides a reasonable basis for our opinion. 

These statutory basis financial statements have been prepared in conformity with accounting practices 

prescribed by the Division of Local Government Services, Department of Community Affairs, State of New 

Jersey which are designed primarily for determining compliance with legal provisions and budgetary 

restrictions and as a means of reporting on the stewardship of public officials with respect to public funds. 

These practices differ in certain respects, which in some instances may be material, from generally accepted 

accounting principles applicable to local government units. The more significant of these practices are 

described in Note 1 to the financial statements. 

The statutory basis financial statements referred to above do not include capital fixed assets which are 

required by generally accepted accounting principles and should be included in order to conform with 

accounting practices prescribed by the Division of Local Government Services, Department of Community 

Affairs, State of New Jersey. The amount that should be recorded as capital fixed assets is not known.

In our opinion, because of the Township's policy to prepare its financial statements on the basis of accounting 

discussed in the third paragraph of this report, the financial statements referred to above do not present fairly, 

in conformity with generally accepted accounting principles, the financial position of the Township of Belleville 

as of December 31, 2010 and 2009 or the results of its operations for the years then ended. 

However, in our opinion, except for the omission of Capital Fixed Assets, as described in the fourth paragraph 

of this report, the statutory basis financial statements referred to above present fairly, in all material respects, 

the financial position of the Township of Belleville in the County of Essex, as of December 31, 2010 and 

December 31, 2009, and the results of operations of such funds for the years then ended, in accordance with 

accounting principles and practices prescribed by the Division of Local Government Services, Department of 

Community Affairs, State of New Jersey and described in Note 1 to the financial statements. 

In accordance with Government Auditing Standards, we have also issued a report dated January 19, 2012 on 

our consideration of the Township of Belleville's internal control over financial reporting and our test of its 

compliance with certain provisions of laws, regulations, contracts, 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 conjunction with this report in considering the 

results of our audit. 

Our audit was conducted for the purpose of forming an opinion on the statutory basis financial statements of 

the Township of Belleville taken as a whole. The accompanying supplementary schedules presented in the 

"Supplementary" sections, and the accompanying schedule of expenditures of state awards are not required 

parts of the financial statements and are presented for purposes of additional analysis as required by New 

Jersey State Division of Local Government Services; U.S. Office of Management and Budget Circular A-133, 

Audits of State, Local Government, and Nonprofit Organizations, and Single Audit Policy for Recipients of 

Federal Grants. Such information has been subjected to the auditing procedures applied in the audit of the 

statutory basis financial statements and, in our opinion, is fairly presented in all material respects in relation to 

the statutory basis financial statements taken as a whole. 

Newark, New Jersey 

January 19,2012


CURRENT FUND 

COMPARATIVE BALANCE SHEETS 

A 

Sheet #I 

ASSETS AND DEFERRED CHARGES 

- Ref. 

Balance 

Dec. 31, 201 0 

Balance 

Dec. 31.2009 

Reqular Fund 

Cash -Checking 

Cash - Money Market Funds 

Cash - Change Funds 

Receivables and Other Assets with Full 

Reserves: 

Delinquent Property Taxes Receivable 

Tax Title Liens 

Sewer User Charges Receivable 

Property Acquired for Taxes -Assessed 

Valuation 

Revenue Accounts Receivable 

Deposits Receivable 

lnterfunds Receivable 

A-1 0 

A-I I 

A-1 2 

A-1 3 

A-1 4 

A-I 5 

A-1 6 

Deferred Charges: 

Emergency Authorization (N.J.S.A. 40A:4-46) 

Special Emergency Authorization 

(N.J.S. 40A:4-53) 

A-I 7 

A-I 8 

Federal and State Grant Fund 


Federal and State Grants Receivable 

A-I 6 

A-I 9


CURRENT FUND 


A 

Sheet #2 

LIABILITIES. RESERVES AND FUND BALANCE 

- Ref. 

Balance 

Dec. 31.201 0 

Balance 

Dec. 31.2009 

Reqular Fund 

Appropriation Reserves: 

Encum bered 

Unencumbered 

Maintenance of Free Public Library 

with State Aid 

Accounts Payable 

Due to State of New Jersey 

Tax Overpayments 

lnterfunds Payable 

Special Emergency Note 

Prepaid Taxes 

Local School District Tax Payable 

Reserve for Receivables and Other Assets 

Fund Balance 

A-I 



Reserve for Grant Expenditures 

Unappropriated Reserves 

See accompanying notes to financial statements.


CURRENT FUND 

COMPARATIVE STATEMENTS OF OPERATIONS 

AND CHANGES IN FUND BALANCE 

Revenue and Other lncome 

Fund Balance Utilized 

Miscellaneous Revenue Anticipated 

Receipts from Delinquent Taxes 

Receipts from Current Taxes 

Nonbudget Revenue 

Other Credits to lncome: 

Statutory Excess in Animal Control Fund 

Unexpended Balance of Appropriation Reserves 

Accounts Payable Cancelled 

Increase in Deferred School Tax 

lnterfund Credits (Net) 

Reserve for Revaluation Cancelled 

Tax Overpayments Cancelled 

- Ref. 

Year 2010 Year 2009 

Exuenditures 

Budget Appropriations: 

Operations: 

Salaries and Wages 

Other Expenses 

Capital Improvements 

Deferred Charges 

Statutory Expenditures 

Debt Service 

lnterfund Charges (Net) 

Prior Year Revenue Refunded 

Senior Citizen Deductions Disallowed by 

Tax Collector 

Prior Year Paid Taxes Cancelled 

Local School District Taxes 

County Taxes 

Excess in Revenue 

Adjustment to lncome before Fund Balance: 

Expenditures Included Above Which Are 

by Statute Deferred Charges to Budget 

of Succeeding Year 

Emergency Authorization 


Statutory Excess to Fund Balance 

Fund Balance 

Balance January 1 

Decreased by: 

Utilized as Anticipated Revenue 

Balance December 31 



CURRENT FUND 

STATEMENT OF REVENUE 

- Ref. 

Excess or 

Budaet Realized (Deficit) 

Surplus Anticipated 

Miscellaneous Revenue 

A-I 

A-2a 

Receipts from Delinquent 

Taxes 

Amount to be Raised by 

Taxes for Support of 

Municipal Budget: 

Local Tax for Municipal 

Purposes 

Budget Totals 


Total Revenue 



CURRENT FUND 

STATEMENT OF REVENUE (Continued) 

ANALYSIS OF MISCELLANEOUS REVENUE 

Excess or 

Ref Realized (Deficlti 

Licenses: 

Alcoholic Beverages 

Other 

Fees and Permits: 

Construction Code Official 

Ambulance Fees 

Other 

Fines and Costs: 

Municipal Courl 

Interest and Costs on Taxes 

Parking Meters 

Interest on investments and Deposits 

Industrial Sewer User Charges 

Consolidated Municipal Properly Tan Relief Aid 

Energy Receipt Tax 

State and Federal Revenue Offset with 

Appropriations: 

Ciean Communities Program 

Safe and Secure Communities Program 

Body Armor Fund 

Essex Counly Office on Aging 

Women, Infants and Children Program 

Drunk Driving Enforcement Fund 

Municipal Alliance on Alcoholism and Drug Abuse 

Firefighters Grant 

US Department of Justice: 

Justice Assistance 

Tobacco Age of Sale Enforcement: 

Child Care Program 

COPS in Shops: 

Underage Drinking Laws 

Recyciing Tonnage 

Comprehensive Traffic Safety Grant 

Other Special Items: 

Uniform Fire Safely Act 

Cablevision Gross Receipts Fee 

Reserve for Debt Service 

Due from Free Public Library 

Employee Contribution for Health Care Casts 

Medicare Reimbursements 

Uniform Construction Code Fees - Additional 

Ambulance Fees -Additional 

Insurance Settiements 

Landiord Registration Fees 

Hotel Tax 

Police Department Fees 

Rent of Township Properly 

Off-Duty Poiice Administrative Fees 

See accompanying nates to financiai statements.


CURRENT FUND 


ANALYSIS OF REALIZED REVENUE 

- Ref. 

Receipts from Delinauent Taxes 

Collection of Delinquent Taxes 

Collection of Tax Title Liens 

A-1 0 $ 1,661,526.51 

A-I I 1,892.23 

A-1,2 $ 1,663,418.74 

Collection of Current Taxes: 

Due from State of New Jersey 

2010 Collections 

Overpayments Applied 

2009 Collections 

A-1 0 244,741.94 

A-I $87,054,591.56 

Allocated to: 

Local School District Tax 

County Tax 

Plus: Appropriation for Reserve for 

Uncollected Taxes 



CURRENT FUND 


ANALYSIS OF OTHER LICENSES 

- Ref. 

Clerk 

Bingo and Raffle Licenses 

Reaistrar 

Marriage Licenses 

A-1 4 

A-1 4 

Collector 

Business Licenses: 

Coin-Operated Amusement Games 

Mercantile 

Business 

Auto Body 

Auto Repair 

Restaurant 

Peddlers 

New and Used Car Sales 

Garage Sales 

Canvasser 

Miscellaneous 



CURRENT FUhD 


ANALYSIS OF OTHER FEES AND PERMITS 

- Ref. 

Death Certificates 

Marriage Transcripts 

Burial Permits 

Zoninq Board 

Variance Fees 



CURRENT FUND 


ANALYSIS OF OTHER REALIZED REVENUE 


Building Permits 

~lurnbk~ Permits 

Electrical Permits 

Contractor's Permits 

Other: 

Certificate of Occupancy 

Water and Sewer Connection Fees 

Zoning Permit Fees 

Smoke Certificate Fees 

Fire Permits 

Driveway Permits 

Fence Permits 

Sign Permits 

Stop Construction Permits 

Rent Leveling Board 

Demolitions 

Miscellaneous 

Ref. 

Analysis of Net Interfund Account 

Charqe to O~erations 

lnterfunds Originating in 2010 

lnterfunds Settled in 2010 

Net Charge 

A-1 6 

A-1 6 

A-I 



CURRENT FUND 


ANALYSIS OF NONBUDGET REVENUE 

Miscellaneous Revenue Not Anticipated 

Franchise Fees 

Prior Year Appropriation Refunds 

Prior Year Outstanding Checks Cancelled 

Division of Motor Vehicle Inspection Fines 

Costs of Sale of Property 

State of New Jersey: 

2% Administrative Cost for Senior Citizens' 

and Veterans' Deductions 

Donations 

FEMA Reimbursement 

Other Court Fines 

Bid Project Fees 

Leaf Bags 

Right-of-way Fees 

Sale of Township Property 

Bus Stop Advertisements 

Water Turn on Fees 

Public Telephone Commissions 

Miscellaneous 


Interfund Accounts Receivable: 

Off-Duty Police Officer Administrative Fees 

Unexpended Note Proceeds 

Excess Payroll Funds 

Ref. 

See accompanying notes to financial statements

*m -0 m i-m 0 

22 ZX " 7" 

"0 z 

mm i-Y) m a m 

" N. $ ;. z. 5 ;. 

W h 

N z- (9 

2 

"N " 

- * 2 "0 2 " 

* m oo m oo o o 

"rq 2:: 

0) 

mm -N ?- RE o m 

". '9 N. m. o N. m. q 

(9- m w m w m m 2 

N m *r 

- g o w m m 

N 

i., 

LLI 

< of3


CURRENT FUND 

STATEMENT OF EXPENDITURES 

Appropriations 

Expended 

Modified Paid or Reserved Balance 

Budqet Chamed Encumbered Unencumbered Cancelled 

APPROPRIATIONS WITHIN "CAPS' 

DEPARTMENT OF FINANCE 

Insurance Coverage: 

General Liability 

Worker's Compensation 

Employee Group Health 

Total Department of Finance 

LAW DEPARTMENT 

Township Attorney's Office: 

Salaries and Wases . 


Municipal Court: 



Total Law Department 

DEPARTMENT OF PLANNING AND DEVELOPMENT 

Division of Zoning and Building: 

Zoning Board of Adjustments: 



Division of Planning: 

Planning Board: 



Total Department of Planning and Development 

DEPARTMENT OF POLICE 

Police Department 



Total Department of Police


CURRENT FUND 



Expended 


Budqet Charqed Encumbered Unencumbered Cancelied 

APPROPRIATIONS WITHIN ''CAPS" 

DEPARTMENT OF FIRE 

Fire Department: 



Uniform Fire Safety Act (Ch. 383. P.L. 1983): 

Fire Officer: 



Total Department of Fire 

DEPARTMENT OF PUBLIC WORKS 

Superintendent's Ofice: 

Salaries and Wases - 


Division of Construction and Maintenance: 

Streets and Sewers: 



Equipment Maintenance: 



Division of Buildings and Grounds: 

Buildings and Grounds Maintenance: 



Garbage Disposai: 

Contractual 

Total Department of Public Works


CURRENT FUND 


ADDrooriation 


Expended 

Modifled Paid or Resewed Balance 

Budqet Budqet Chaiqed Encumbered Unencumbered Cancelled 

APPROPRIATIONS WITHIN "CAPS 

DEPARTMENT OF HEALTH AND HUMAN 

SERVICES 

Division of Health: 

Health Ofice: 



Public Employees' Occupational Safety and Health: 

Fire: 


Division of Human Sewices: 

Transpoltation Office: 



Total Department of Health and Human Services 

DEPARTMENT OF RECREATION AND 

CULTURAL AFFAIRS 

Director's Office: 



Recreation Department: 



Total Department of Recreation and 

Cultural Affairs 

UNIFORM CONSTRUCTION CODE - 

APPROPRIATIONS OFFSET BY 

DEDICATED REVENUES (N.J.A.C. 

523-4.17) 


Other Expenses


CURRENT FUND 



Expended 


Budqet Charqed Encumbered Unencumbered Cancelled 

APPROPRIATIONS WITHIN "CAPS' 

UNCLASSIFIED 

Utilities: 

Gasoline 

Electricity 

Telephone and Telegraph 

Street Lighting and Traffic Lighting 

Compensated Absences 

Reserve for Salary Negotiations 

CONTINGENT 

Total Operations 

Detail: 



Social security System (OASI) 

Consolidated Police and Firemen's Pension Fund 

Police and Firemen's Retirement System of 

New Jersey 

Unemployment Compensation Insurance 

Total Appropliations Within 'CAPS

TOWNSHIP OF BELLEViLLE 

CURRENT FUND 



Expended 


Bvdqet Charcled Encumbered Unencumbered Cancelled 

APPROPRIATIONS EXCLUDED FROM "CAPS 

OTHER OPERATiONS 

Sewerage Disposal: 

Passaic Valley Sewer Confracf 

Second River Joint Meeting 

Maintenance of Free Public Library 

Statutoty Expenditures: 

ContribuBon to: 

Public Empioyees' Retirement System 

Police and Firemen's Retirement System of NJ 


Employee Group Heaith 

Tax Court Judgments 

STATE AND FEDERAL PROGRAMS 

OFFSETBYREVENUES 

Essex County Office on Aging: 

Senior Citizens. Health Center 

Clean Communities Act 

Women, Infant and Children Program 

Safe and Secure Communities Program 

COPS in Shops - Underage DrinMng Laws 

NJDEP - Recycling Tonnage Grant 


Justice Assistance Grant (JAG) 

Body Armor Replacement Fund: 

Federal 

State 

Comprehensive Traffic Safety 

Believille Municipal Alliance: 

Alcoholism and Drug Abuse 

Firefighters' Grant 

Tobacco Age-of-Sale 

Child Care Program


CURRENT FUND 



Expended 


&&! Budqet Charqed Encumbered Unencumbered Cancelled 

APPROPRIATIONS EXCLUDED FROM ''CAPS' 

Total Operations 

Detail: 


CAPITAL IMPROVEMENTS 

Down Payment an Improvements 

Mill Street Bridge Improvements 

DEBT SERVICE 

Payment of Bond Principal 

Interest on Bonds 

Interest on Notes 

Green Trust Loan Program: 

Loan Repayments for Principal and Interest 

DEFERREDCHARGES 

Special Emergency Authorizations - 5 Years 

(N.J.S. 40A:4-55) 

Total Appropriations Exciuded from "CAPS' 

Sub-Total General Appropriations 

Reserve far Uncollected Taxes 

Total Appropriations 

Reference


CURRENT FUND 


A-3 

Sheet #8 

Ref. 

Modified 

Budaet 

Paid or 

Charqed 

Adopted Budget 

Added by N.J.S.A. 40A:4-87 



Cash Disbursed: 


Other Expenditures 

Matching Funds for Grants 



Reserve for Grant Expenditures 

Reserve for Uncollected Taxes 

Sheet #7 

Analysis of Charses to Operations 

Paid or Charged 

Reserved: 

Encumbered 

Unencumbered 

Above 

Sheet #7 

Sheet #7 

Less: Reserve for Uncollected Taxes 

A-2b 

A-I 



TRUST FUNDS 


B 

Sheet #I 

ASSETS 

- Ref. 

Balance 

Dec. 31,201 0 

Balance 

Dec. 31.2009 

Animal Control Trust Fund 

Cash - Checking Account 


General Trust Fund 

Cash - Checking Accounts 

Cash - Money Market Account 

Other Accounts Receivable 

Due from Municipal Court 


Unemployment Compensation 

Insurance Trust Fund 



Community Development Block 

Grant Fund 

Due from County of Essex 

Developers' Escrow Trust Fund 

Cash - Checking Account


TRUST FUNDS 


B 

Sheet #2 


Ref. 

Balance 

Dec. 31.2010 

Balance 

Dec. 31.2009 





ReSeNe for Animal Control Trust 

Fund Expenditures 



Law Enforcement Trust Fund 

Outside Employment of Off-Duty Police 

Officers 

Special Deposits 

Redemption of Tax Title Liens 

Premiums Received at Tax Sales 

ReSeNe for Municipal Alliance on Alcoholism 

and Drug Abuse - Program Income 



ReSeNe for Unemployment Compensation 

Trust Fund Expenditures 

Community Development Block 

Grant Fund 

Reserve for Community Development 

Block Grant Program 

Developers' Escrow Trust Funds 


Developers' Escrow Trust Funds 





ASSETSANDDEFERREDCHARGES 

- Ref. 

Balance 

Dec. 31.2010 

Balance 

Dec. 31.2009 


Investments: 

Note Receivable 



Deferred Charges to Future Taxation: 

Funded 

Unfunded 

C-2 

C-3 

C-4 

C-5 

C-6 

C-7 

C-8 


General Serial Bonds 

Green Acres Loans Payable 

Bond Anticipation Notes 

lmprovement Authorizations: 

Funded 

Unfunded 

Capital lmprovement Fund 

Reserve for Down Payment on Improvements 


Reserves for: 

Debt Service 


Fund Balance 

Bonds and Notes Authorized but Not Issued 




STATEMENT OF FUND BALANCE 

- Ref. 

Balance December 31,2009 


C 

C 



WATER UTILITY 


D 

Sheet #I 

ASSETS AND DEFERRED CHARGE 

Ref. 

Balance 

Dec. 31,2010 

Balance 

Dec. 31.2009 

O~eratinq Fund 

Cash - Checking 


D-4 

D-7 

Receivables with Full Reserves: 

Consumer Accounts Receivable 

Inventory - Materials and Supplies 

Deferred Charge: 


(N.J.S. 40A:4-46) 

Overexpenditure of Appropriation 

Reserves 

Capital Fund 

Cash - Checking 


Fixed Capital


WATER UTILITY 


D 

Sheet #2 

LIABILITIES, RESERVES AND FUND BALANCE 

Balance 

Balance 

Ref. Dec. 31,2010 Dec. 31, 2009 

Operatins Fund 

Liabilities: 

Appropriation ReSeNeS: 

Encumbered 

Unencumbered 

Water Rent Overpayments 

Accrued Interest on Notes 


Reserve for Receivables and Other 

Assets 

Fund Balance 

Capital Fund 


Capital Improvement Fund 


ReSe~e for Amortization 



WATER UTILIN 

COMPARATIVE STATEMENTS OF OPERATIONS AND 

CHANGE IN OPERATING FUND BALANCE 

OPERATING FUND 

Revenue and Other lncome Realized 

Fund Balance Utilized 

Water Rents 


Other Credits to lncome: 

Unexpended Balance of Appropriation 

Reserves 

Ref. Year 2010 Year 2009 

Expenditures 

Budget Appropriations: 

Operating 

Debt Service 


Deferred Charges 

Deficit in Revenue 

Adjustments to Income before Fund Balance: 

Expenditures Included Above Which Are 

by Statute Deferred Charges to Budget 

of Succeeding Year 

Statutory Excess to Fund Balance 

Fund Balance 


Decreased by: 

Utilized Anticipated Revenue: 

Water Utility Budget 

Current Fund Budget 




WATER UTILITY 

STATEMENTOFREVENUE 

- Ref. 

Budclet Realized Excess 

Water Rents 


Analysis of Water Rents 

Consumer Accounts 

Receivable: 

Collections D-8 

Overpayments Applied D-13 

Above 

Nonbudaet Revenue 

lnterest on Delinquent Water 

Rents 

Sale of Water Meters 

Engineering Department: 

Water Taps 

Fire Lines 

Miscellaneous 

Interest on Deposits: 

Collections 

Interfunds Receivable 

Above $ 61,256.55 



WATER UTILITY 


D-3 

Sheet #I 

Appropriation 


Expended 

Modified Paid or Resewed Balance 

- Ref. Budget Charned Encumbered Unencumbered Cancelled 

Operatinq 

Operating: 


Financial Administration: 



Insurance: 

Workers' Compensation 

Package Insurance 

Automobile Insurance 

Group Plan for Employees 

Dental Plan 

Life lnsurance 

Other: 

Purchase of Water 

Detail: 


Other Expenses


WATER UTILITY 


0-3 

Sheet #2 

Appropriation 


Expended 

Modified Paid or Resewed Balance 

Ref -t Budqet Charaed Encumbered Unencumbered Cancelled 

Debt Sewice 

Payment of Bond Anticipation Notes $ 90,000.00 $ 90,000.00 $ $ $ $ 90.000.00 

Interest on Notes 2.556.00 2,556.00 1.873.50 682.50 

D-I 92,556.00 92,556.00 1,873.50 90,682.50 

Statutow Expenditures 

Social Security System D-I 60,000.00 60,000.00 53,655.00 6,345.00 

Deferred Charaes 

Emergency Authorization D-I 50,000.00 50.000.00 50,000.00 

$3,844,331.00 $4,344,331 .OO $3,867,727.1 1 $219,091.62 $ 166,829.77 $ 90,682.50 

Reference D-2 Below Below - D - D 

Ref 

Adopted Budget D-2 $3,844,331 .OO $ 

Emergency Authorization N.J.S. 40A:4-46 D-10 500,000.00 50,000.00 

Cash Disbursed D-4 3.815.853.61 

Accrued Interest on Notes D-I4 1,873.50 

Above $4,344,331 .OO $ 3,867,727.11 





ASSETS 

General Fund 


Cash - Cash Management Fund 

Cash - Change Fund 

Investments 

Due from Grant Fund 

- Ref. 

Balance 

Balance 

Dec. 31. 2010 Dec. 31,2009 

Trust Fund 

Due from Grant Fund 

Grant Fund 



RESERVESANDFUNDBALANCE 

General Fund 

Reserve for Change Fund 

Fund Balance 

Trust Fund 

Reserve for Trust Funds 

Grant Fund 

Due to General Fund 

Due to Trust Fund 


Rese~e for Grant Funds 




COMPARATIVE STATEMENTS OF OPERATIONS 

AND CHANGE IN FUND BALANCE 

Revenue and Other Credits 

Donations 

Fines 

Lost Books 

Copier Fees 

Other Miscellaneous Revenue 

Interest on Deposits and Investments: 

Checking Account 

Cash Management Account 

Savings Account 

Certificate of Deposit 

Grant Fund 

Ref. Year 2010 Year 2009 

Expenditures and Other Charqes 

Books 

Telephone, Fax and Postage 

Program Expenses 

Membership Dues 

Maintenance and Supplies 

Service Agreement 

Internet Service 

Miscellaneous 

Income (Deficit) in Operations 

Fund Balance 





PAYROLL FUND 

COMPARATIVE BALANCE SHEET 

ASSETS 

Balance 

Balance 

Ref. Dec. 31,2010 Dec. 31,2009 



Deferred Charge: 

Deficit in Payroll Account 

LIABILITIES AND RESERVES 


Payroll Deductions Payable 

Unidentified Receipts 


NOTES TO FINANCIAL STATEMENTS


NOTES TO FINANCIAL STATEMENTS 

YEAR ENDED DECEMBER 31,2010 

I. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

A. Reportinq Entity 

Effective July 1, 1990, the form of government of the Township of Belleville was changed from a 5- 

member Commission to the 7-member Council-Manager form (N.J.S. 40:69A-80 et seq.) in accordance 

with the referendum of the electorate. Each Council seat is tenured at a 4-year term with staggered 

elections held bi-annually. A mayor is elected in a general election for a term of 4 years. 

Each member of the Council carries a legislative vote 

Governmental Accounting Standards Board (GASB) Statement No. 14 establishes certain standards for 

defining and reporting on the financial reporting entity. In accordance with these standards, the reporting 

entity should include the primary government and those component units that are fiscally accountable to 

the primary government. 

The financial statements of the Township of Belleville include every board, body, officer or commission 

supported and maintained wholly or in part by funds appropriated by the Township, as required by the 

provisions of N.J.S. 40A:5-5. 

B. Description of Funds 

The Governmental Accounting Standards Board ("GASB") is the recognized standard setting body for 

establishing governmental accounting and financial reporting principles. However, the accounting 

policies of the Township conform to the accounting principles applicable to municipalities that have been 

prescribed by the Division of Local Government Services, Department of Community Affairs, State of New 

Jersey. These principles are an "Other Comprehensive Basis of Accounting" (OCBOA) which differs from 

accounting principles generally accepted in the United States of America ("GAAP") for governmental 

entities. Such principles and practices are designed primarily for determining compliance with legal 

provisions and budgetary restrictions and as a means of reporting on the stewardship of public officials 

with respect to public funds. Under this method of accounting, the Township accounts for its financial 

transactions through the following separate funds that differ from the fund structure required by 

accounting principles generally accepted in the United States of America. 

Current Fund - Encompasses resources and expenditures for basic governmental operations. 

Fiscal activity of Federal and State grant programs are reflected in a segregated section of the 

Current Fund. 

Trust Funds -The records of receipts, disbursements and custodianship of monies in accordance 

with the purpose for which each account was created are maintained in Trust Funds. These 

include the Animal Control Trust Fund, General Trust Fund. Unemployment Compensation 

Insurance Trust Fund and Community Development Block Grant Fund. 

General Capital Fund - The receipts and expenditure records for the acquisition of general 

infrastructure and other capital facilities, other than those acquired in the Current Fund, are 

maintained in this Fund, as well as, related long-term debt accounts.

I. SUMMARY OF SlGNlFlCANTACCOUNTlNG POLICIES (Continued) 

B. Description of Funds (Continued) 

Utilities Fund - The Water Utility is treated as a separate entity. It maintains its own Operating 

and Capital Funds which reflect revenue, expenditures, stewardship, acquisitions of utility 

infrastructure and other capital facilities, debt service, long-term debt and other related activity. 

Free Public Library - Expenditures of the Free Public Library are recorded directly to the Budget 

Appropriation and State Aid Accounts. Library fines, interest on investments and other 

miscellaneous revenue are retained by the Library and expended therefrom. 

Payroll Fund - Net salaries, certain payroll deductions and social security contributions of 

municipal and utility operations are deposited into various bank accounts of the Payroll Fund. 

Other deductions are retained by the operating funds and paid directly therefrom. A Payroll Fund 

does not exist under GAAP. 

Capital Fixed Assets -These accounts reflect estimated valuations of land, buildings and certain 

movable fixed assets of the Township as discussed under the caption of "Basis of Accounting". 

C. Basis of Accountinq 

The accounting principles and practices prescribed for municipalities by the Division of Local Government 

Services, Department of Community Affairs, State of New Jersey, differ in certain respects from 

accounting principles generally accepted in the United States of America. The accounting system is 

maintained on the modified accrual basis with certain exceptions. Significant accounting policies in New 

Jersey are summarized as follows: 

Propertv Taxes and Other Revenue 

Property taxes and other revenue are realized when collected in cash or approved by regulation 

for accrual from certain sources of the State of New Jersey and the Federal Government. 

Accruals of taxes and other revenue are otherwise deferred as to realization by the establishment 

of offsetting reserve accounts. GAAP requires such revenue to be recognized in the accounting 

period when they become susceptible to accrual, reduced by an allowance for doubtful accounts. 

Grant Revenue 

Federal and State grants, entitlements or shared revenue received for purposes normally 

financed through the Current Fund are recognized when anticipated in the Township of Belleville 

budget. GAAP requires such revenue to be recognized in the accounting period when they 

become susceptible to accrual. 

Expenditures 

Expenditures for general and utility operations are generally recorded on the accrual basis. 

Unexpended appropriation balances, except for amounts that may have been cancelled by the 

governing body or by statutory regulation, are automatically recorded as liabilities at December 

31'' of each year, under the title of "Appropriation R ~s~N~s". 

Grant appropriations are charged upon budget adoption to create separate spending reserves. 

Budgeted transfers to the Capital Improvement Fund are recorded as expenditures to the extent 

permitted by law. 

Expenditures from Trust and Capital Funds are recorded upon occurrence and charged to 

accounts statutorily established for specific purposes.

1. SUMMARY OF SlGNlFlCANTACCOUNTlNG POLICIES (Continued) 

C. Basis of Accountinq (Continued) 

Expenditures (Continued) 

Budget Appropriations for interest on general capital long-term debt is raised on the cash basis 

and is not accrued on the records; interest on Utility Debt is raised on the accrual basis and so 

recorded. 

GAAP requires expenditures to be recognized in the accounting period in which the fund liability 

is incurred, if measurable, except for unmatured interest on general long-term debt, which should 

be recognized when due. 

Encumbrances 

As of January 1, 1986 all local units were required by Technical Accounting Directive No. 85-1, as 

promulgated by the Division of Local Government Services, to maintain an encumbrance 

accounting system. The directive states that contractual orders outstanding at December 31, are 

reported as expenditures through the establishment of an encumbrance payable. Encumbrances 

do not constitute expenditures under GAAP. 

Appropriation Reserves 

Appropriation reserves are available, until lapsed at the close of the succeeding year, to meet 

specific claims, commitments or contracts incurred during the preceding year. Lapsed 

appropriation reserves are recorded as additions to income. Appropriation reserves do not exist 

under GAAP. 


Expenditures relating to obligations for unused vested accumulated sick, vacation and 

compensatory pay are not recorded until paid. GAAP requires that the amount that would 

normally be liquidated with expendable available financial resources be recorded as an 

expenditure in the operating funds and the remaining obligations be recorded as a long-term 

obligation. 

Property Acquired for Taxes 

Property Acquired for Taxes (Foreclosed Property) is recorded in the Current Fund at the 

assessed valuation during the year when such property was acquired by deed or foreclosure and 

is offset by a corresponding reserve account. GAAP requires such property to be recorded in the 

general fixed assets account group at market value on the date of acquisition. 

Self-Insurance Contributions 

Contributions to self-insurance funds are charged to budget appropriations. GAAP requires that 

payments be accounted for as an operating transfer and not as an expenditure. 


lnterfunds receivable in the Current Fund are generally recorded with offsetting reserves that are 

established by charges to operations. Collections are recognized as income in the year that the 

receivables are realized. lnterfunds receivable of all other funds are recorded as accrued and are 

not offset with reserve accounts. lnterfunds receivable of one fund are offset with interfunds 

payable of the corresponding fund. GAAP does not require the establishment of an offsetting 

reserve.

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) 

C. Basis of Accountinq (Continued) 

Inventories of Supplies 

Materials and supplies purchased by all funds are recorded as expenditures. 

An annual inventory of materials and supplies for the Water Utility is required, by regulation, to be 

prepared by Township personnel for inclusion on the Water Utility Operating Fund balance sheet. 

Annual changes in valuations, offset with a Reserve Account, are not considered as affecting 

results of operations. Materials and supplies of other funds are not inventoried nor included on 

their respective balance sheets. 

Capital Fixed Assets 

General: 

In accordance with Technical Accounting Directive No. 85-2, Accounting for 

Governmental Fixed Assets, as promulgated by the Division of Local Government 

Services, which differs in certain respects from GAAP, the Township of Belleville has 

developed a capital fixed asset accounting and reporting system. Although an inventory 

of movable fixed assets was prepared, it has not been updated for certain items of 

equipment. 

GAAP requires that capital fixed assets be capitalized at historical or estimated historical cost if 

actual historical cost is not available. Depreciation on utility fixed assets should also be recorded. 

Capital fixed assets used in governmental operations (general fixed assets) are accounted for in 

the Capital Fixed Assets Account Group. Public domain ("infrastructure") capital fixed assets 

consisting of certain improvements other than buildings, such as roads, bridges, curbs and 

gutters, streets and sidewalks and drainage systems are not capitalized. 

Acquisitions of land, buildings, machinery, equipment and other capital assets are recorded on a 

perpetual fixed asset record. 

Vehicles, furniture, equipment and other items are reflected at replacement values at time of 

inventory preparation. Additions to the established capital fixed assets are valued at cost. 

Depreciation of assets is not recorded as an operating expense of the Township. 

Utilities: 

Capital acquisitions, including utility infrastructure costs of the Water Utility, are recorded 

at cost upon purchase or project completion in the Fixed Capital Account of the utilities. 

The Fixed Capital Accounts are adjusted for dispositions or abandonments. The 

accounts include movable fixed assets of the Utility but are not specifically identified and 

are considered as duplicated in the Fixed Asset Group of Accounts. The duplication is 

considered as insignificant on its effect on the financial statements taken as a whole. 

Utility improvements that may have been constructed by developers are not recorded as 

additions to Fixed Capital.

I. SUMMARY OF SlGNlFlCANTACCOUNTlNG POLICIES (Continued) 

C. Basis of Accounting (Continued) 

Capital Fixed Assets (Continued) 

Utilities: (Continued) 

Fixed Capital of the Utilities are offset by accumulations in Amortization Reserve Accounts. 

The accumulations represent costs of fixed assets purchased with budgeted funds or 

acquired by gift as well as grants, developer contributions or liquidations of related bonded 

debt and other liabilities incurred upon fixed asset acquisition. 

The Fixed Capital Accounts reflected herein are as recorded in the records of the municipality 

and do not necessarily reflect the true condition of such Fixed Capital. The records consist of 

a control account only. Detailed records are not maintained. 

D. Basic Financial Statements 

The GASB Codification also defines the financial statements of a governmental unit to be presented in 

the general purpose financial statements to be in accordance with GAAP. The Township of Belleville 

presents the financial statements listed in the table of contents which are required by the Division of Local 

Government Services and which differ from the financial statements required by GAAP. In addition, the 

Division requires the financial statements listed in the table of contents to be referenced to the 

supplementary schedules. This practice differs from GAAP. 

2. CASH. CASH EQUIVALENTS AND INVESTMENTS 

A. Cash and Cash Equivalents 

New Jersey statutes permit the deposit of public funds in institutions located in New Jersey, which are 

insured by the Federal Deposit lnsurance Corporation (FDIC) or any other agencies of the United States 

that insures deposits or the State of New Jersey Cash Management Fund. 

The State of New Jersey Cash Management Fund is authorized by statute and regulations of the State 

Investment Council to invest in fixed income and debt securities that mature or are redeemed within one 

year. Twenty-five percent of the Fund may be invested in eligible securities that mature within two years 

provided, however, the average maturity of all investments in the Fund shall not exceed one year. 

Collateralization of Fund investments is generally not required. 

In addition, by regulation of the Division of Local Government Services, municipalities are allowed to 

deposit funds in the Municipal Bond Insurance Association (MBIA) through their investment management 

company, the Municipal Investors Service Corporation. 

In accordance with the provisions of the Governmental Unit Deposit Protection Act of New Jersey, public 

depositories are required to maintain collateral for deposits of public funds that exceed insurance limits as 

follows: 

The market value of the collateral must equal five percent of the average daily balance of public 

funds or 

If the public funds deposited exceed 75 percent of the capital funds of the depository, the 

depository must provide collateral having a market value equal to 100 percent of the amount 

exceeding 75 percent. 

All collateral must be deposited with the Federal Reserve Bank, The Federal Home Loan Bank Board or a 

banking institution that is a member of the Federal Reserve System and has capital funds of not less than 

$25,000,000.00.

2. CASH, CASH EQUIVALENTS AND INVESTMENTS (Continued) 

B. Investments 

New Jersey statutes permit the Township to purchase the following types of securities: 

. Bonds or other obligations of the United States of America or obligations guaranteed by the 

United States of America. This includes instruments such as Treasury bills, notes and bonds. 

Government money market mutual funds 

Any federal agency or instrumentality obligation authorized by Congress that matures within 

397 days from the date of purchase, and has a fixed rate of interest not dependent on any 

index or external factors. 

Bonds or other obligations of the local unit or school districts of which the local unit is a part. 

Any other obligations with maturities not exceeding 397 days, as permitted by the Division of 

Investments. 

. Local government investment pools, such as New Jersey CLASS, and the New Jersey 

Arbitrage Rebate Management Program. 

. New Jersey State Cash Management Fund 

Repurchase agreements of fully collateralized securities, subject to special conditions. 

As of December 31, 2010, the Township had funds invested and on deposit in checking, savings, money 

market accounts and certificate of deposits. The amount on deposit of the Township's cash and cash 

equivalents as of December 31, 2010 was $9,941,251.60. 

These funds constitute "deposits with financial institutions" as defined by GASB Statement No. 40. 

3. TAXESAND TAX TITLE LIENS RECEIVABLE 

Property assessments are determined on true values and taxes are assessed based upon these values. 

The residential tax bill includes the levies for the Township, County and School purposes. Certified 

adopted budgets are submitted to the County Board of Taxation by each taxing district. The tax rate is 

determined by the board upon the filing of these budgets. 

The tax bills are mailed by the Tax Collector annually in June and are payable in four quarterly 

installments due the first of August and November of the current year and a preliminary billing due the 

first of February and May of the subsequent year. The August and November billings represent the third 

and fourth quarter installments and are calculated by taking the total year tax levy less the preliminaryfirst 

and second quarter installments due February and May. The preliminary levy is based on one-half of the 

current year's total tax. 

Tax installments not paid by the above due dates are subject to interest penalties determined by a 

resolution of the governing body. The rate of interest in accordance with the aforementioned resolution is 

8% per annum on the first $1,500 of delinquency and 18% on any delinquency in excess of $1,500. The 

resolution also sets a grace period of ten days before interest is calculated. In addition, any delinquency 

in excess of $10,000.00 at the end of the calendar year is subject to a 6% penalty on the unpaid balance. 

Taxes unpaid on the I lth day of the eleventh month in the fiscal year when the taxes become in arrears 

are subject to the tax sale provisions of the New Jersey statutes. The municipality may institute in rem 

foreclosure proceedings after six months from the date of the sale if the lien has not been redeemed.

3. TAXES AND TAX TITLE LIENS RECEIVABLE (Continued) 

The following is a five-year comparison of certain statistical information relative to property taxes and 

property tax collections for the current and previous four years: 

Comparative Tax Rates 

- 2010 

- 2009 - 2008 2oO7* - 2006 

Tax Rate 

Apportionment of Tax Rate: 

Municipal $1.262 $1.104 $1.103 $0.94 $ 5.89 

County 0.424 0.411 0.400 0.38 2.82 

School 1.004 0.933 0.932 0.93 7.11 

County Open Space 0.017 0.01 6 0.016 0.01 0.07 

Assessed Valuations 

Comparison of Tax Levies and Collections 

Percentage 

- Year 

Tax Levy Collections of Collections 

Delinquent Taxes and Tax Title Liens 

Amount of 

Tax Title 

- Year 

Liens 

Amount of 

Delinquent 

Taxes 

Total 

Delinquent 

Percentage 

of 

Tax Levy

4. PROPERTYACQUIRED BY TAX TITLE LIEN LIQUIDATION 

The value of property acquired by liquidation of tax title liens, on the basis of the last assessed valuation 

of such properties in the year of acquisition, was as follows: 

- Year 

5. WATER CONSUMER ACCOUNTS RECEIVABLE 

The Township of Belleville maintains a utility fund for the billing and collection of water rents. Water 

billings are done on a quarterly basis. 

A comparison of Water Utility billings and collections for the past five years are as follows: 

Year 

Collection 

6. SEWER USER CHARGES RECEIVABLE 

Sewer user charges are billed on a quarterly basis and recorded as revenue in the Current Fund 

A comparison of billings and collections for the past five years is as follows: 

Billings 

Year Industrial Residential Collection 

A referendum passed in the year 2003 eliminated residential sewer user charges as of January 1, 2004.

7, FUND BALANCES APPROPRIATED 

Balance 

December 31 

Utilized in 

Budgets of 

Succeeding 

Year 

Current Fund: 

Water Utility Operating Fund: 2010 

2009 

2008 

2007 

2006 

8. PENSION PLANS 

Description of Systems 

Substantially all of the Township's employees participate in one of the following contributory defined 

benefit public employee retirement systems which have been established by State statute: the Public 

Employees' Retirement System (PERS) or the Police and Firemen's Retirement System (PFRS). In 

addition, the Township contributes to the Consolidated Police and Firemen's Pension Fund. These 

systems are sponsored and administered by the New Jersey Division of Pensions and Benefits. The 

Public Employees' Retirement System and the Police and Firemen's Retirement System are considered a 

cost sharing multiple employer plan. 

Public Employees' Retirement System: 

The Public Employees' Retirement System (PERS) was established in January, 1995 under the 

provisions of N.J.S.A. 43:15A to provide coverage including post-retirement health care to 

substantially all full-time employees of the State or any county, municipality, school district or 

public agency provided the employee is not a member of another State-administered retirement 

system. Membership is mandatory for such employees and vesting occurs after 8 to 10 years of 

service and 25 years for health care coverage. Members are eligible for retirement at age 60 with 

an annual benefit generally determined to be 1155th of the average annual compensation for the 

highest three fiscal years' compensation for each year of membership during years of creditable 

service. Pension benefits for members enrolled in the system after May 21, 2010 would be based 

on 1160'~ of the average annual compensation for the last five years of service or any five fiscal 

years of membership that provide the largest benefit to the member of the member's beneficiary. 

Early retirement is available to those under age 60 with 25 or more years of credited service. 

Anyone who retires early and is under age 55 receives retirement benefits as calculated in the 

above-mentioned formula but at a reduced rate (one quarter of one percent for each month the 

member lacks of attaining age 55). 

Police and Firemen's Retirement System: 

The Police and Firemen's Retirement System (PFRS) was established in July 1944, under the 

provisions of N.J.S.A. 43:16A to provide coverage to substantially all full time county and 

municipal police or firemen and State firemen appointed after June 30, 1944. Membership is 

mandatory for such employees. Members may opt for Service Retirement if over age 55 or 

Special Retirement at any age if they have a minimum of 25 years of service or 20 years of 

service if enrolled in the PFRS as of January 18, 2000. Retirement benefits vary depending on 

age and years of service.

8. PENSION PLANS (Continued) 

Police and Firemen's Retirement System: (Continued) 

Chapter 428, Public Law of 1999, effective January 18, 2000, allows a member, age 55 and older 

with 20 or more years of service, to retire with a benefit equaling 50% of final compensation, in 

lieu of the regular retirement allowance available to the member. Final compensation means the 

compensation received by the member in the last twelve months of creditable service preceding 

retirement. 

In addition, a member of the system as of the effective date of this law may retire with 20 or more 

years of service with a retirement allowance of 50% of final compensation, regardless of age, 

and, if required to retire because of attaining the mandatory retirement age of 65, an additional 

3% of final compensation for every additional year of creditable service up to 25 years. 

Consolidated Police and Firemen's Pension Fund: 

The Consolidated Police and Firemen's Retirement System (CPFPF) is a closed system with no 

active members and was established in January 1952 to provide coverage to municipal police 

and firemen who were appointed prior to July 1, 1944. 

Contributions Required and Made 

Contributions made by employees for PERS and PFRS are currently 5.5% and 8.5% of their base wages, 

respectively. Employer contributions are actuarially determined on an annual basis by the Division of 

Pensions. Contributions to the plan for the past three (3) years are as follows: 

PERS PFRS CPFPF 

Year Township Emplovees Township Employees Township 

* The Township of Belleville, in accordance with the provisions of Public Law 2009, c. 19 (S21), dated 

by resolution of the governing body to defer the 50% of their 2009 normal and accrued pension 

liability for the PERS and PFRS pension retirement system obligation is the amount of $2,070,276.00. 

This deferred pension liability will be repaid over a 15 year period starting in April 2012. 

9. DEFINED CONTRIBUTION RETIREMENT PROGRAM 

Description of Svstem 

The Defined Contribution Retirement Program (DCRP) was established on July 1, 2007 for certain public 

employees under the provisions of Chapter 92, P.L. 2007 and Chapter 103, P.L. 2007. The program 

provides eligible members, with a minimum base salary of $1,500.00 or more, with a tax-sheltered, 

defined contribution retirement benefit, in addition to life insurance and disability coverage. If the eligible 

elected or appointed official will earn less than $5,000.00 annually, the official may choose to waive 

participation in the DCRP for that office or position. This waiver is irrevocable. 

As of May 21, 2010, the minimum base salary required for eligibility in the DCRP was increased to 

$5,000.00. 

The DCRP is jointly administered by the Division of Pensions and Benefits and Prudential Financial. 

This retirement program is a new pension system where the value of the pension is based on the amount 

of the contribution made by the employee and employer and through investment earnings. It is similar to 

a Deferred Compensation Program where the employee has a portion of tax deferred salary placed into 

an account that the employee manages through investment options provided by the employer.

9. DEFINED CONTRIBUTION RETIREMENT PROGRAM (Continued) 

Description of Svstem (Continued) 

The law requires that three classes of employees enroll in the DCRP, detailed as follows: 

All elected officials taking office on or after July 1, 2007, except that a person who is 

reelected to an elected office held prior to that date without a break in service may remain in 

the Public Employees' Retirement System (PERS). 

A Governor appointee with the advice and consent of the Legislature or who serves at the 

pleasure of the Governor only during that Governor's term of office. 

Other employees commencing service after July 1, 2007, pursuant to an appointment by an 

elected official or elected governing body which include the statutory untenured chief 

administrative officer such as the Business Administrator, County Administrator or Municipal 

or County Manager, Department Heads, Legal Counsel, Municipal or County Engineer, 

Municipal Prosecutor and the Municipal Court Judge. 

Notwithstanding the foregoing requirements, other employees who hold a professional license or 

certificate or meet other exceptions are permitted to remain to join or remain in PERS. 

Contributions Required and Made 

Contributions made by employees for DCRP are currently at 5.5% of their base wages. 

contributions are matched by a 3.0% employer contribution. 

Member 

During the year 2010 there were no officials or employees enrolled in the DCRP. 

70. POST EMPLOYMENT BENEFITS OTHER THAN PENSION 

Plan Description 

PERS Employees 

The Township of Belleville, by contractual agreement, provides medical benefits to retired PERS 

employees, their spouses and eligible dependents. The employee must be employed by the Township 

for fifteen years and be at least 62 years of age or have twenty-five years of service in the pension 

system. 

Police Employees 

The Township of Belleville, by contractual agreement, provides medical benefits to retired Police Officers, 

their spouses and eligible dependents. The officer must be employed by the Township for fifteen years 

and have completed twenty-five years of cumulative service in the pension system. 

Fire Employees 

The Township of Belleville, by contractual agreement, provides medical benefits to retired Firemen, their 

spouses and eligible dependents. The firemen, prior to retirement, must have been covered by medical 

insurance as described in the contractual agreement to be eligible for coverage upon retirement. 

Actuarial Valuation 

An actuarial computation for the annual payment for currently retired employees and the future costs for 

those employees has not been prepared.

. 

11. MUNICIPAL DEBT 

The Local Bond Law governs the issuance of bonds and notes to finance general capital expenditures. 

All bonds are retired in serial installments within the statutory period of usefulness. Bonds issued by the 

Township are general obligation bonds, backed by the full faith and credit of the Township. In 

accordance with the provisions of N.J.S.A. 40A:Z-8.1, a local unit may, in anticipation of the issuance of 

bonds, borrow money and issue notes if the bond ordinance or subsequent resolution so provides. Any 

such note shall be designated as a "bond anticipation note" and shall contain a recital that it is issued for 

a period not exceeding one year and may be renewed from time to time for additional periods, none of 

which shall exceed one year, but all such notes, including renewals, shall mature and be paid not later 

than the first day of the fifth month following the close of the tenth fiscal year next following the date of the 

original notes; provided, however, that no such notes shall be renewed beyond the third anniversary date 

of the original notes unless an amount of such notes, at least equal to the first legally payable installment 

of the bonds in anticipation of which those notes are issued, is paid and retired on or before each 

subsequent anniversary date beyond which such notes are renewed from funds other than the proceeds 

of obligations. 

Summary of Municipal Debt (Excluding Current and Operating Debt1 

Year 2010 Year 2009 Year 2008 

issued 

General: 

Bonds and Notes 5 22,759,000.00 5 25,284,000.00 5 22,138,000.00 

Loans Payable 2,006,161 .OO 2,137,198.82 2,234,828.23 

Water Utility Fund: 

Notes 90,000.00 90,000.00 100,000.00 

24,855,161 .OO 27,511,198.82 24,472,828.23 

Authorized but Not lssued 

General: 

Bonds and Notes 127,375.00 47,375.00 1,843,375.00 

Total Debt 24,982,536.00 27,558,573.82 26,316,203.23 

Less: Debt Redemption: 

General: 

Cash on Hand 

Reserve for Debt Service 999.770.1 . 9 1.066.098.19 

~~ - 

Grants Receivable 217,045.25 217,045.25 356,826.00 

638,045.25 1,638,451 .I9 1,422,924.1 9 

Net Bonds and Notes Issued and 

Authorized but Not Issued 5 24,344,490.75 5 25,920,122.63 $ 24,893,279.04 

Summary of Statutory Debt Condition -Annual Debt Statement 

~ ~ ~ . ~ - 

The summarized statement of debt condition which follows is prepared in accordance with the required 

method of setting up the Annual Debt Statement and indicates a statutory net debt of 0.676%. 

Gross Debt Deductions Net Debt 

General 5 24,892,536.00 5 638,681 .OO $ 24,253,855.00 

Water Utility 90,000.00 52,530.00 37,470.00 

5 24,982,536.00 $691,211 .OO 5 24,291,325.00 

Net debt, 524,291,325.00, divided by Equalized Valuation Bases per N.J.S.A. 40A:2-2 as amended, 

53,593,813,418.00 equals 0.676%. 

47

11. MUNICIPAL DEBT (Continued) 

Borrowinq Power Under N.J.S. 40A:Z-6 as Amended 

3 112% of Equalized Valuation Basis 

Net Debt 

Remaining Borrowing Power 

Calculation of "Self-Liuuidatinu Purposes" Water Utility per N.J.S. 40A:Z-45 

Cash Receipts from Fees, Rents or Other 

Charges for Year Including Surplus 

Deductions: 

Operating and Maintenance Cost 

Debt Service per Water Utility 

Operating Fund 

Deficit in Revenue 

Deficit Limited to Debt Service 

There being a deficit in revenue, the Water Utility is not self-liquidating and not deductible for debt 

statement purposes to the extent of twenty times the deficit. 

The foregoing debt information is in agreement with the Revised Annual Debt Statement as filed by the 

Chief Financial Officer. 

As of December 31, 2010, the Township's long-term debt is as follows: 

General Obliaation Bonds 

$9,999,000, 1992 Bonds due in annual installments of 

$590,000 to $600,000 through October, 2012, interest 

at 5.95% 


$525,000 to $546,000 through July, 2012, interest at 

4.85% 


$771,000 to $775,000 through February 2012, interest 

at 4.00% to 4.10% 


$550,000 to $850,000 through June 2015, interest at 

3.375% to 3.60% 


$100,000 to $1,289,000 through February 2021, interest 

at 3.50% to 3.75%

I?. MUNlClPAL DEBT (Continued) 

Green Trust Loan 

Rehabilitation of Municipal Stadium: 

$171,968.69, 1990 Loan due in semi-annual installments 

of $5,485.07 to $5,539.91 through September, 201 1 at 

interest of 2% 

Construction of Municipal Stadium and Related Site 

Improvements: 

$1,185,000.00, 2004 Loan due in semi-annual installments 

of $28,444.98 to $36,478.76 through September, 2023 at 

interest of 2% 

Municipal Stadium Complex: 

$1,251,553.34, 2008 Loan due in semi-annual 

installments of $32,091 .I1 to $32,091.16 through 

July, 2028 at no interest 


Interest 

Rate 

General Capital 0.95% $ 5,596,000.00 

Water Utility Capital 2.00% $ 90,000.00 

Statutory requirements for providing sums equivalent to legally payable installments for the redemption of 

notes (Budget Appropriations) and permanent funding (Bond Issues) are summarized as follows: 

Original Legal Funding Required 

Note Issued lnstallments Due as of May1


A schedule of annual debt service for principal and interest for bonded debt is as follows: 

Calendar 

Year 

Principal 

General 

interest 

Green Trust Loans 

Principal 

interest 

201 1 

201 2 

201 3 

201 4 

2015 

201 6 

2017 

2018 

2019 

2020 

2021 

2022 

2023 

2024 

2025 

2026 

2027 

2028 

$ 2,550,000.00 $ 676,190.25 

2,607,000.00 560,741 .OO 

1,850,000.00 439,449.50 

1,850,000.00 375,124.50 

1,817,000.00 310,543.50 

1,000,000.00 253,337.50 

1,000,000.00 203,337.50 

1,000,000.00 153,337.50 

1,000,000.00 110,837.50 

1,200,000.00 70,837.50 

1,289,000.00 24,168.75


Bonds and Notes Authorized but Not lssued 

There were Bonds and Notes Authorized but Not Issued in the following amounts: 

Balance 

Balance 

Dec. 31.2010 Dec 31,2009 

General Capital Fund 

12. INTERFUND RECEIVABLES AND PAYABLES 

As of December 31, 2010 interfund receivables and payables that resulted from various interfund 

transactions were as follows: 

Due from 

Other Funds 

Due to 

Other Funds 

Current Fund 






Developers' Escrow Trust Fund 

General Capital Fund 

Water Utility Operating Fund 

Water Utility Capital Fund 

Payroll Fund 

13. DEFERRED CHARGES TO BE RAISED IN SUCCEEDING YEARS'BUDGETS 

Certain expenditures are required to be deferred to budgets of succeeding years. At December 31, 2010 

the following deferred charges are shown on the various balance sheets: 

Balance 

Dec. 31, 2010 

2011 Budget 

A~pro~riation 

Current Fund: 

Emergency Authorization (N.J.S.A. 40A:4-46) $452,064.86 $375,064.86 

Special Emergency Appropriation 

(N.J.S.A. 40A4-55) 334,000.00 66,800.00 

Water Utility Fund: 

Emergency Authorization (N.J.SA 

40A:4-53) 

Payroll Fund: 

Deficit in Payroll Account

14. DEFERRED COMPENSATION PLAN 

The Township of Belleville offers its employees a Deferred Compensation Plan created in accordance 

with the provisions of N.J.S. 43:15B-1 et seq., and the Internal Revenue Code, Section 457. The plan, 

available to all municipal employees, permits them to defer a portion of their salary until future years. The 

deferred compensation is not available to employees until termination, retirement, death or unforeseeable 

emergency. 

Statutory and regulatory requirements governing the establishment and operation of Deferred 

Compensation Plans have been codified in the New Jersey Administrative Code under the reference 

N.J.A.C. 5:37. 

The "Small Business Job Protective Act of 1996" revised several provisions of Section 457 of the Internal 

Revenue Code. A provision of the act required that all existing plans be modified to provide that the 

funds be held for the exclusive benefit of the participating employees and their beneficiaries. 

The Administrator for the Township of Belleville Deferred Compensation Plan is Variable Annuity Life 

lnsurance Company. 

15. DEFERRED SCHOOL TAX 

The Local School District Tax was raised on the school year basis and liability deferred by statute, 

resulting in school tax payable set forth in liabilities computed as follows: 

Balance 

Balance 

Dec. 31, 2010 Dec. 31. 2009 Increase 

*Balance of Tax $18,835,762.00 $15,845,995.00 $2,989,767.00 

Amount Deferred 16,479,831.50 15,845,992.00 633,839.50 

Total Payable (Cash 

Liability) $ 2,355,930.50 $ 3.00 $2,355,927.50 

*Required for school operations for the six month period following December 31". 

16. RISK MANAGEMENT 

The Township is self-insured with respect to health benefits. 

Umbrella insurance coverage currently in force is carried for excess health benefit claims, with special 

limits detailed as follows: 

Health Benefits: 

1. Specific Loss: 

The Township can pay no more than $100,000.00 for any one person 

2. Aggregate Loss: 

Total losses for medical services exceeding $6,223,190.00 will be covered by 

insurance. 

There have been no provisions in the financial statements for claims incurred but not reported as of 

December 31,2010. 

The Township of Belleville is a member of the Suburban Essex Joint lnsurance Fund which covers 

worker's compensation, general liability and automobile coverage. 52

17. CONTINGENT LIABILITIES 

The policy of the Township of Belleville concerning accrued sick time is provided in Section 2- 

19.6(c) of the Revised Ordinance of the Township. Eligible full-time employees, except police 

officers, upon retirement, will be compensated for all unused sick days in a sum computed on 

one-half of the employee's daily rate of pay based on the average annual compensation reported 

to the New Jersey administered retirement systems during the last year of employment. The 

compensation is also limited to six months of the average annual compensation paid during the 

last year of employment. 

For police officers, the Township agrees to credit four (4) days to each employee who has not 

used more than seven (7) days sick leave during such calendar year. This calculation shall be 

retroactive to the date of hire. Upon severance of service by way of retirement, within the 

meaning of PFRS excluding deferred retirement, the days so accumulated shall be paid at the 

rate of pay in existence at the time of retirement to a maximum of $15,000.00. 

Unused vacation days are reimbursable in full 

It is estimated that the sum of $1,808,217.08 computed internally, at the 2010 salary rates, would 

be payable to 191 officials and employees of the Township of Belleville as of December 31, 2010 

for accumulated sick days and unused holidays. This amount was not verified by audit. 

Provision for the above are not reflected on the Financial Statements of the Township. 

b. Tax Appeals 

As of January 11, 2012, there were one hundred thirty-eight appeals pending before the New 

Jersey Tax Court with assessed valuations of $235,232,400.00. Potential liability was 

undeterminable. 

Judgments favorable to the taxpayers generally extend to two years following the year judged 

and would also subject the Township to a liability for statutory interest based upon the amount of 

taxes refunded from the date of payment to the date of refund (R.S. 54:3-27.2). 

c. Federal and State Awards 

The Township participates in several federal and state grant programs which are governed by 

various rules and regulations of the grantor agencies; therefore to the extent that the Township 

has not complied with the rules and regulations governing the grants, refunds of any money 

received may be required and the collectibility of any related receivable at December 31, 2010 

may be impaired. In the opinion of management, there are no significant contingent liabilities 

relating to compliance with the rules and regulations governing the respective grants; therefore, 

no provisions have been recorded in the accompanying statutory basis financial statements for 

such contingencies. 

d. Litigation 

The Township of Belleville has been named in several matters of litigation, including general liability, 

workers' compensation, personal injury and other items, which may expose the Township to financial 

liability. A majority of these items, however, will be defended and covered by insurance carriers and 

present no significant litigation, contingent liabilities or statutory violations which would significantly 

affect the financial position or results of operations of the Township. 

The following are cases which may incur a substantial financial liability, however in the opinion of 

legal counsel, the Township will be defended and indemnified by its insurance carrier: 

Case #I represents a claim in excess of $1.5 million for false arrest regarding the possession 

of a stolen vehicle.

17. CONTINGENT LIABILITIES (Continued) 

d. Litiqation (Continued) 

Case #2 is a claim for $1 million for personal injury, false arrest and imprisonment and a 

violation of constitutional and civil rights resulting from an alleged motor vehicle incident. 

Case #3 is a claim for personal injuries sustained in a pedestrian accident with a garbage 

carting truck. The claim states that the truck was under the possession, control and direction 

of Township employees. The amount of the claim is $1 million. It is believed that the 

Township has no liability for this incident. 

Case #4 is an employment dispute claim for $2.5 million, 

Case #5 is a notice of tort claim in the amount of $1.5 million for property damages resulting 

from flooding allegedly due to the negligence of Township employees. 

Case #6 is a claim in the sum of $1 million for personal injuries sustained by the claimant in 

response to a fire. 

Case #7 is a claim for $5 million alleging misdiagnosis and treatment at Clara Maass Medical 

Center. It is believed that the Township has no liability for this incident. 

Case #8 is a claim in the sum of $3 million for personal injuries resulting from a vehicle driven 

by a Belleville Police Officer. 

Case #9 is a claim for personal injuries resulting from a slip and fall. Claim is for $1 million. It 

is counsel's opinion that the Township has no liability for this incident. 

Case #I0 is a claim in the sum of $1 million resulting from a fire which destroyed claimant's 

apartment building and personal property. 

Case #I1 represents a notice of claim for $1 million for an alleged assault by the Belleville 

Police Department. It is counsel's opinion that the Township has no liability for this incident. 

Case #I2 represents a claim for injuries arising from a motor vehicle accident. The claim 

alleges that the Township failed to properly maintain traffic signals, make appropriate repairs 

and failure to post police officers at the intersection to direct traffic which was the direct cause 

of the accident. The amount of the claim is $1 million. It is counsel's opinion that the 

Township has no liability for this incident. 

Case #I3 is a claim for personal injuries resulting from a slip and fall. Claim is for $1 million. 

It is counsel's opinion that the Township has no liability for this incident. 

Case #I4 represents a claim for $500,000 for injuries sustained during an arrest. 

counsel's opinion that the Township has no liability for this incident. 

It is 

18. SUBSEQUENT EVENTS 

The Township of Belleville has evaluated subsequent events that occurred after the balance sheet date 

but before January 19, 2012. No items were determined to require disclosure.


CURRENT FUND 

CASH RECEIPTS AND DISBURSEMENTS 

TREASURER 

- Ref. 

Reqular Fund 


Balance December 31, 2009 

A 

$ 61.58874 

Increased by Receipts: 

Collector 

Money Market Withdrawals 



Special Emergency Note 

Township Matching Grant Funds 

Contra Items: 

Petty Cash Funds 

Appropriation Refunds 

Decreased by Disbursements: 

Budget Appropriations 

Money Market Deposits 







Emergency Note Payable 

Local School District Tax 

County Taxes 

Grant Expenditures 

Contra Items: 

Treasurer 

Contra 1,000.00 

Contra 1,271,397.88 

Contra 

- - 

- 

245,337,597.15 

- 

629,703.17 

245,399,185.89 629,703.17 

Balance December 31, 2010 A $ 1,422.272.08 $


CURRENT FUND 

BANK RECONCILIATIONS 

TREASURER 

DECEMBER 31,2010 

Claims 

Account 

Parking 

Meter 

Balance per Statements: 

Valley National Bank, 

Belleville, New Jersey: 

#I1032177 

Bank of America, 


#0431-215515 

Plus: Due from Bank 

Less: Outstanding Checks


CURRENT FUND 


TAX COLLECTOR 

- Ref. 

Current 

Federal and 

State Grant 

Fund 

Receipts: 

Interest and Costs on Taxes 

Miscellaneous Revenue Not Anticipated 

State of New Jersey Senior Citizen 

Deductions 

Taxes Receivable 


Sewer User Charges Receivable 


Federal and State Grants Receivable 

State Aid Library - Per Capita Aid 



Prepaid Taxes 

Unappropriated Reserves 

A-9 

A-1 0 

A-I I 

A-1 2 

A-1 4 

A-1 9 

A-21 

A-23 

A-24 

A-28 

A-32 

Disbursements: 

Turnovers to Treasurer


CURRENT FUND 

MONEY MARKET ACCOUNTS 

Ref. 


A 

Increased by: 

Deposits 

Accrued Interest 

Decreased by: 

Withdrawals 

Balance December 31,201 0 

Bank Reconciliation December 31.2010 




Account #313760173 

Plus: Deposits-in-Transit 

Bank Error 

Less: Outstanding Checks 



Account #94-1983-4849 

The Provident Bank, 


Account #831734538 

Less: Bank Error


CURRENT FUND 

CHANGE FUNDS 

- Ref. 



A 

A 

Analysis of Balance 

Collector of Taxes and Water 

Municipal Court 


Health Department


CURRENT FUND 

DUE FROM STATE OF NEW JERSEY 

PER CHAPTER 129, P.L. 1976 

Ref. 

Increased by: 

Deductions per Tax Billings: 

Senior Citizens 

Veterans 

Less: Disallowed by Tax Collector: 


Veterans 

Allowed by Tax Collector: 


Veterans 

Decreased by: 

2009 Deductions Disallowed 

by Tax Collector: 


Collections 

Less: Transferred to Due to 

State of New Jersey

"3 * 

m a 0 v 

4 N O " N 

21 a a a a S


CURRENT FUND 

TAX TITLE LIENS 

- Ref. 


Increased by: 

Transferred from Taxes Receivable 

Interest and Cost Accrued by 

Tax Sale of October 19, 2010 

A 

A-1 0 $14,931.50 

Reserve 410.98 

Decreased by: 

Collections 

Balance December 31,2010


CURRENT FUND 

SEWER USER CHARGES RECEIVABLE 

- Ref. 

Total Industrial Residential 

Balance December 31.2009 

Increased by: 

2010 Charges 

A $ 14,026.40 $ 13,870.28 $ 156.12 

Reserve 169,393.14 169,393.14 

183,419.54 183,263.42 156.12 

Decreased by: 

Collections 



CURRENT FUND 

PROPERTY ACQUIRED FOR TAXES 

ASSESSED VALUATION 

- Ref. 



A 

A


CURRENT FUND 

REVENUE ACCOUNTS RECEIVABLE 

Balance 

Balance 

- Ref Dec 31.2009 ACClUalS Collections Dec 31.2010 

Budget Revenue 

Clerk: 

Alcohol Beverage Licenses 

Bingo and Raffle Licenses 

Registrar: 

Marriage Licenses 

Other Fees 

Collector: 

Business Licen~es 

Construction Code Officiai: 

Building Permits 

Plumbing Permits 

Electrical Permits 

Contractor Permits 

Other Permits 

Zoning Board: 

Other Fees 


Fines and Costs 

Police Oepaltment: 

Parking Meters 

Other Fees 

Treasurer: 

Interest on Investments and Deposits 

Comcast Cable Communications 2% Gross 

Revenue Fee per N.J.S.A. 455-4 

Ambulance Fees 

Employee Contribution for Health Care Costs 

Medicare Reimbursements 

Insurance Settlements 

Landlord Registration Fees 

Hotel Tax 

Rental of Township-Owned Property 

State of New Jersey: 

Consolidated Municipal Property Tax 

Relief Aid 

Energy Receipts Taxes 

Uniform Fire Safety Act 

NonbudoetRevenue 

Payment in Lieu of Taxes 

Fire Department Fees 

Recreation Preschool Fees 

Other Fees and Permits


CURRENT FUND 

REVENUE ACCOUNTS RECEIVABLE 

A-1 4 

Sheet #2 

Collections 

Accrued Interest: 

Money Market Account 

lnterfunds Receivable: 

Interest on Investments and 

Deposits 

- Ref. 

A-6 

A-7 

A-1 6 

Sheet #I 

Collections 

$9,179,896.04 

56,145.38

TOWNSHIP OF BEL-EVILLE 

CURRENT FUND 

DEPOSITS RECEIVABLE 

- Ref. 


Decreased by: 

Charges 


A 

Reserve 

A 


Purpose 

Office 

Account 

Number 

Superior Court/Attorney Collateral System 

Register of Deeds and Mortgages 

Law Department 5400 

Tax Collector 1350


CURRENT FLND 

DEFERRED CHARGES 

Added 

Balance 

Dec. 31,2010 


$452,064.86 $452,064.86 

Reference 

A


CURRENT FUND 


N.J.S. 40A:4-55 SPECIAL EMERGENCY AUTHORIZATION 

115 of 

Date Net Amount Net Amount Balance 2010 Budget Balance 

Authorized Purpose Authorized Authorized Dec. 31,2009 Authorization Appropriation Dec. 31, 2010 

6-28-05 Revaluation Program $1,000,000.00 $200,000.00 $200,000.00 $ $200,000.00 $ 

10-1 0-1 2 Compensated Absences 334,000.00 66,800.00 334,000.00 334,000.00 

$200,000.00 $334,000.00 $200,000.00 $334,000.00 

Reference A A-3 - A


CURRENT FUND 

FEDERAL AND STATE GRANTS RECEIVABLE 

State Grants: 

Women, Infant and Children Program 

Neighborhood Preservation Balanced Housing Program: 

1996 Grant 

1995 Grant 

Clean Communities Grant 

Safe and Secure Communities Program: 

2009 Grant 

2010 Grant 

Division of Highway Traffic Safety: 

Comprehensive Traffic Safety: 

2009 Grant 

2010 Grant 

Gang Resistance Education and Training 

Pedestrian Crosswalk Safety Improvements: 

2008 Grant 

Special Legislative Grant: 

Poiice Department: 

2001 Grant 

Firefighters' Investment and Response Enhancement Grant: 

2003 Grant 

Child Passenger Safety Grant: 

2006 Grant 

2005 Grant 

Body Armor Fund 

Tobacco Age-of-Sale Enforcement 

Recycling Tonnage 

Chiid Care Program 

Underage Drinking Program: 

2007 Grant 

2010 Grant 


Balance 

Balance 

Dec 31.2009 Q& Coilectians Dec. 31.2010 

Federal Grants: 

Builetproof Vest Program: 

2010 

2009 

COPS in Shops: 

2006 Grant 

2004 Grant 

2003 Grant 

Justice Assistance Program Grant (JAG): . . 

2009 Grant: 

2006 Program Year 



2010 Grant 

Locai Law Enforcement Block Grant: 

2003 Grant 

Assistance of Firefighters' Giant Program: 

2009 Grant 

2010 Grant


CURRENT FUND 

FEDERAL AND STATE GRANTS RECEIVABLE 

Balance 

Balance 

Dec. 31.2009 Grants Coiledions Oec. 31.2010 

County of Essex: 

Office on Aging: 

2006 Grant 

2010 Grant 

Municipal Alliance on Alcoholism and 

Drug Abuse: 

2009 Grant 

2010 Grant 

Open Space Trust Fund: 

Municipal Stadium Prqect 

20,049.00 20,049.00 

39.000.00 18,163.00 20,817.00 

225,000.00 225,000.00 

245.87800 54.316.00 278,548.00 21,646.00 

5 836.68255 $ 359,129.06 5 599,918.60 5 595,893.01 

Reference 4 && - A 

Coliections A-6 5 571,355.09 

Unappropriated Reselves Realized A-32 28,563.51 

Above 5 599,91860


CURRENT FUND 

APPROPRIATION RESERVES 

A-20 

Sheet #I 

APPROPRIATIONS WITHIN "CAPS" 

OFFICE OF THE MANAGER 

General Government: 

Mayor and Council: 


Departmental Office: 



Purchasing Office: 



Total Office of the Manager 

TOWNSHIP CLERK'S OFFICE 

Departmental Office: 



Total Township Clerk's Office 





Collector's Office: 



Treasurer's Office: 


Assessor's Office: 


Audit: 

Contract 


Employees' Life 

Balance 

Dec. 31,2009 

Modified 

Encumbered Unencumbered Balance Expended 

Balance 

Lapsed


CURRENT FUND 

APPROPRlATlON RESERVES 

A-20 

Sheet #2 


Balance 

Dec. 31,2009 Modified Balance 

Encumbered Unencumbered Balance Expended Lapsed 



General ~iability 

Workers' Compensation 

Employee ~ r oHealth 

u ~ 

Total Department of Finance 

LAW DEPARTMENT 

Township Attorney's Office: 

salaries and wages 





Total Law Department 

DEPARTMENT OF PLANNING AND DEVELOPMENT 

Division of Zoning and Building: 

Zoning Board of Adjustments: 


Division of Planning: 

Planning Board: 



Total Department of Planning and Development 

DEPARTMENT OF POLICE 

Police Department: 



Total Department of Police


CURRENT FUND 


A-20 

Sheet #3 


Balance 



DEPARTMENT OF FIRE 

Fire Department: 



Uniform Fire Safety Act (Ch. 383, P.L. 1983): 

Fire Officer: 



Total Department of Fire 

DEPARTMENT OF PUBLIC WORKS 

Superintendent's Office: 



Division of Construction and Maintenance: 

Streets and Sewers: 



Equipment Maintenance: 



Division of Building and Grounds: 

Building and Grounds Maintenance: 


Shade Tree: 


Garbage Disposal: 

Contractual 

Total Department of Public Works


CURRENT FUND 


A-20 

Sheet #4 


Balance 

Dec. 31,2009 

Encumbered Unencumbered 

Modified 

Balance 

Balance 

Lapsed 

DEPARTMENT OF HEALTH AND HUMAN SERVICES 

Division of Health: 

Health Office: 



Public Employees' Occupational Safety and Health: 

Fire: 


Division of Human Services: 

Transportation Office: 



Total Department of Health and Human Services 

DEPARTMENTOFRECREATIONANDCULTURAL 

AFFAIRS 




Recreation Department: 



Total Department of Recreation and Cultural Affairs 

UNIFORM CONSTRUCTION CODE -APPROPRIATIONS 

OFFSET BY REVENUES (N.J.A.C. 5:23-4.17) 



UNCLASSIFIED 

Utilities: 

Gasoline 

Electricitv 

~ele~hone and Telegraph 5,753.21 9,971.44 

Street L~ghting and Traffic L~ght~ng 123,205.39 

-4 

o, 12,082.99 267 932.82


CURRENT FUND 


A-20 

Sheet #5 


CONTINGENT 

Balance 



$ 33,440.00 $ 164.62 $ 33,604.62 $ 33,376.00 $ 228.62 

STATUTORY EXPENDITURES 

Contribution to: 

Consolidated Police and Firemen's Pension Fund 

APPROPRIATIONS EXCLUDED FROM "CAPS 

OTHER OPERATIONS 

Maintenance of Free Public Library: 

(Chs. 82 and 541, P.L. 1985) 

$462,846.54 $1,227,334.58 $1,690,181.12 $1,525,860.62 $164,320.50 

Reference - A - A A-4 - A- I


CURRENT FUND 

DUETOSTATEOFNEWJERSEY 

Ref. 

Total 

Senior 

Citizens' and 

Veterans' 

Deductions 

State 

Training 

Fees 

Balance December 31,2009 A $50,392.32 

Increased by: 

Collections A-6 19,250.00 

Transferred from Due from State 

of New Jersey 

Decreased by: 

Payments 



CURRENT FUND 

TAX OVERPAYMENTS 

- Ref. 


Increased by: 

Prior Year Paid Taxes Cancelled 

Collections 

Decreased by: 

Payments 

Applied to Taxes Receivable 

A 

A-I $543,764.75 

A-6 8,451.37 

552,216.12 

7651 15.89 


INTERFUNDS PAYABLE 

REGULAR FUND 

Unemployment Water Water 

Total Fedeal and Animai General Insurance General Utility Utility 

Current State Contml Trust Tmst Capital Operating Capital Payroil 

- Ref. Fund Giant Fund 

Trust Fund Fund Fund Fund Fund JuxL Fund 


Increased by 

Deposited to Current Fund in Error 

Advances 

Budget Appropriation 

Decreased by 

Settlements 

Transferred from lnteliunds Receivable 

Balance December 31.2010


CURRENT FUND 


FEDERAL AND STATE GRANT FUND 

- Ref. 

General 

Capital 

Fund 



A 

A


CURRENT FUND 

SPECIAL EMERGENCY NOTE PAYABLE 

- Ref. 


A 

Increased by: 

Note Issued 

Decreased by: 

Payments 


Analvsis of Balance 

Issue 

Date 

Maturity 

Interest 

Rate


CURRENT FUND 

PREPAID TAXES 

- Ref. 


A 

Increased by: 

Collections 

Decreased by: 

Applied to 2010 Taxes 

Balance December 31,201 0


CURRENT FUND 

LOCAL SCHOOL DISTRICT TAX PAYABLE 

- Ref. 

Balance December 31,2009: 

School Tax Payable 

School Tax Deferred 

A 

Increased by: 

Levy for School Year July 1,2010 

to June 30,201 1 

Decreased by: 

Payments 

Balance December 31,2010: 

School Tax Payable 

School Tax Deferred 

Analysis of Deferred School Tax 



Credit to Operations 

Above 

Above 

A-I 

COUNTY TAXES PAYABLE 

- Ref. 

lncreased by: 

Share of Taxes: 

2010 Levy 

County Open Space Tax 

2010 Added Assessment 

A-I 0 

A-I 0 

A-1,2b 

Decreased by: 

Payments


CURRENT FUND 

RESERVE FOR GRANT EXPENDITURES 

pEerounationr 

Balance 

Dec 31. 2009 

2010 Balance 

A~~ro~riafions Exoendtures Dec.31. 2010 

Stale Grants: 

Women, Infant and Children Program: 

2010 Program 

Clean communities: 

2009 Program 

2010 Pmgram 

Recycling Tonnsgs Grant 

2010 Program 

200s Program 

2008 Program 

2006 Program 

Alcohol Education, Rehabilltation and 

Enforcement Fund (N.J.S. 25:25-32): 

Municipal Couit: 

2009 Program 

2008 Program 

2007 Program 

2006 Program 

2005 Program 

2004 Program 

2003 Program 

2002 Program 

Tobacco Age.of-Sale Enforcement Grant: 

2010 program 

2006 Program 

2004 Program 

2001 Program 

2000 Pmgiem 

Ststewlde LlvableCommuni6es Program: 

Fairway Perk Renovation 

Conland Street Park 

Special purpose Grant: 

2005 Program 


Thid River Grant: 

2001 program 

Body Armor Fund: 

2010 Program 

2005 Program 

2007 Program 

2006 Program 

2005 Program 

2004 Program 

Munlclpal Ston Water: 

2009 Program 

Complehenslve TraVo Safety: 

2010 pmgram 

2009 Pmgram 

Safe and Secure Communities: 

2010 Pmgram 

Green Acres Giant: 

2000 Program 

Statewide Local Domestic Preparedness 

EquipmenL Grant: 

2003 Pmgram 

Homeland Security: 

2004 Program 

Firefighters' investment and Response 

Enhancsment Grant: 

2003 Pmgram 

Child Care Pragiam: 

2010 Program 

Foendly House: 

2006 Pmgram 

ADA Renovations: 

2006 Progrsm 

Enhanced 9.1.1: 

2006 Program 

Pedeetnan Crosswalk Safety improvements: 

2008 Program

TOWNSHIP OF BELLEVLLE 

CURRENTFUND 

RESERVE FOR GRANT EXPENDITURES 

Balance 2010 

DBF. 31.2009 

A~~r~~risflon~ 

State Grants: 

Underage Drinking program: 

2010 pmgram 

2009 Program 

2008 Program 

2007 Progrsm 

Drunk Drlvlng Enforcemen, Fund: 

2010 Program 

2009 Program 


Bulletproof Vest Pmgram: 

2010 Pmgram 

2009 Program 

2005 Pmgram 

2004 Program 

Justice As~istance Program Grant (JAG): 

2010 program 

2009 Program: 

American Recavsw and Reinvestment Act 

other pmgrsms 

pmgram 1 

Program 2 

Program 3 

2005 Program 

Local Law Enforcement Block Grant: 

10-01-0410 9-30-08 

10-01-01 to 9-30-03 

Assistance to Flreiighters: 

2010 Program 

2009 Pmgram 

2008 Pmgram 

2004 Pmgram 

County of Esoex: 

ofice on Aging 

open SpaceTwrt Fund 

Bellevilie Municipal Alliance: 

2010 Program 

2009 Pmgiam 

Reference 4 Below 

Giants Receivable A-3 $ 359,12906 

Matchng Funds A-3.4 8,10000 

Above $ 387.22908


CURRENT FUND 

UNAPPROPRIATED RESERVES 

Anticipated as 

Balance Revenue in Balance 

Dec. 31, 2009 Increase 2010 Budqet Dec. 31. 2010 


Tobacco Age-of-Sale Enforcement 


Recycling Tonnage 

Alcohol Education, Rehabilitation 

and Enforcement Fund 

Body Armor Replacement Fund 

Underage Drinking Laws 

Homeland Security 

Reference


TRUST FUNDS 

CASH RECEIPTSAND DISBURSEMENTS 

TREASURER 

Ret 

Trust Fund 

General 

Unemployment 

Insurance 

Trust Fund 

Communih, 

Development 

Block Grant Fund 

Developers' 

Escmw 

Trust Funds 


B 5 16,822.47 

Increased by: 

Tax Collector 

Money Market Withdrewals 

OtherAccaunts Receivable 

Due from County of Essex 

lntelfunds Receivable 

Interfunds Payable 

Law Enforcement Trust Fond 

Reserve for Unemployment 

Compensation Insurance 

Trust Fund 

Developers' Escrow Trust 

Deposits 

Decreased by: 

Disbuisements 

Balance December 31. 2010


TRUST FUNDS 

SCHEDULE OF DISBURSEMENTS 

Animal 

Control 

Trust Fund 

General 

Trust Fund 

Unemployment Community 

Compensation Development Developers' 

Insurance Block Escrow 

Trust Fund Grant Fund Trust Fund 

Money Market Deposits 




Expenditures Under N.J.S. 40A:4-39 

Law Enforcement Trust Fund 

Reserve for Outside Employment of 

Off-Duty Police Officers 




Reserve for Unemployment Compensation 

Insurance Trust Fund Expenditures 

Reserve for Essex County Community 

Development Block Grant Program 

Developers' Escrow Trust Deposits


TRUST FUNDS 

BANK RECONCILIATIONS - TREASURER 


Unemployment 

Animal Compensation Developers' 

Control General Insurance Escrow 

Trust Fund Trust Fund Trust Fund Trust Fund 



Belleville. New Jersey: 

#0431-214314 - Dog License Fund 

#0431-215450 - State Unemployment 

Compensation Fund 

#00999026178 - Escrow Account 

Valley National Bank. 


#40748278 - Law Enforcement Fund 

#40844870 - Federal Forfeiture Fund 

#40996417 -Confidential Law Fund 


$ 29,608.11 $ 48,900.47 $ 3,820.44 $ 712,418.72 

Reference 81 &I - 8-1 - 0-1


TRUST FUNDS 


TAX COLLECTOR 

Increased by: 

Due from Municipal Court 


Reserve for Animal Control Trust 

Fund Expenditures 




Animal 

Control 

General 

Ref. Trust Fund Trust Fund 

Decreased by: 



TRUST FUNDS 

MONEY MARKET ACCOUNT 

Ref. 


B 

Increased by: 

Deposits 

Accrued Interest 

Decreased by: 

Withdrawals 


Bank Reconciliation December 31, 2010 

Balance per Statement: 



Account #313760769


TRUST FUNDS 

OTHER ACCOUNTS RECEIVABLE 

Ref. 


B 

lncreased by: 

Billings 

Decreased by: 

Collections 



Outside Employment - Off-Duty Police 

Officers 

DUE FROM MUNICIPAL COURT 

Ref. 


B 

Increased by: 

Public Defender Fees 

Parking Offenses Adjudication Act 

Decreased by: 

Collections: 


Parking Offenses Adjudication Act 



TRUST FUNDS 

DUE FROM COUNTY OF ESSEX 

COMMUNITY DEVELOPMENT BLOCK GRANT FUND 

Proqram 

Balance 

Dec. 31.2009 Grants Collections 

Balance 

Dec 31.2010 

Water Distribution System lmprovements 

Holrnes Street Reconstruction 

Baldwin Place Reconstruction 

Community Economic Revitalization 

lmprovements 

Howard Place Reconstruction 

Municipal Stadium Field Renovation 

Holmes and Union Traffic Signal 

Roadway Improvements to Belmont Avenue 

Belmont Waterline Installation 

Friendly House Reconstruction 

Reference


TRUST FUNDS 

INTERFUNDS RECEIVABLE 

Animal 

Control ... . . 

Trust Fund 

Current 


General 

Water 

Current Capital Operating 

Total Fund Fund Fund 



Current Payroll 

Total fj& Fund 


$ 10,335.80 5 10,000.00 $ 335.80 

Increased by: 

Current Fund Budget Appropriations: 



Special Deposit Funds Deposited 

in Current Fund in Error 

Unemployment Insurance 

Payroll Deductions 

Decreased by: 

Senlements 

Transferred from Interfunds Payable 

Balance December 31, 2010


TRUST FUNDS 

DUE TO STATE OF NEW JERSEY 

Ref. Animal Control Trust Fund General Trust Fund 


B $ 8.40 $ 1,150.00 

Increased by: 

Collections: 

Dog Registration Fees 

Animal Population Control 

Fees 

Pilot Clinic Fees 

Marriage License Fees 

Burial Permit Fees 

Decreased by: 

Payments 

Balance December 31,201 0


TRUST FUNDS 

ACCOUNTS PAYABLE 

Ref. 

Animal 

Control 

Trust Fund 


B 

Increased by: 

Commitments 

Decreased by: 

Payments 



Humane Society


TRUST FUNDS 


Animal 

Developers' 

Control General Escrow 

Trust Fund Trust Fund Trust Fund 

Current Current Current 

- Ref. 

Fund Fund 


Increased by: 

lnterest on Escrow Trust Deposits 

Statutory Excess Due to Current Fund 

Outside Employment of Off-Duty Police 

Officers' Administration Fees: 

2009 

2010 

lnterest on Deposits: 

Money Market Account 

Decreased by: 

Settlements 

Transferred to Interfunds Receivable 



TRUST FUNDS 

RESERVE FOR ANIMAL CONTROL TRUST FUND EXPENDITURES 

- Ref. 


B 

Increased by: 

Collections: 

Dog License Fees 

Cat License Fees 

Replacement Fees 

Late Fees 

Miscellaneous 

Current Fund Budget Appropriation 

Decreased by: 

Expenditures Under N.J.S. 40A:4-39: 

Cash Disbursed 


Statautory Excess Due to 

Current Fund 


License Fees Collected 

Number 

of 

Licenses 

Maximum Reserve


TRUST FUNDS 

LAW ENFORCEMENT TRUST FUND 

Police 

County 

Law Assault Law Federal 

Enforcement Weapon Enforcement Forfeiture 

- Ref. Total Fund Fund Fund Fund 


Increased by: 

Collections 

Decreased by: 

Expended 



TRUST FUNDS 

RESERVE FOR OUTSIDE EMPLOYMENT 

OF OFF-DUTY POLICE OFFICERS 

Ref. 


B 

Increased by: 

Billings 

Decreased by: 

Payroll Expenditures 

Refunds 

Administration Fees 



TRUST FUNDS 

SPECIAL DEPOSITS 

Balance 

Balance 

Dec. 31.2009 lncreaSe Decrease Dec. 31.2010 

Parking Offenses Adjudication 

Act 

Recycling Fund 

Elevator Inspection 



Fire Penalty Fees 

Celebration of Public Events 

Charles Burke Memorial 

Soho Sitting Park 

Recreation Trust Fund 

Reference 

Ref. 

Cash Disbursed B-2 $ $ 497,853.27 

Collections 0-4 76,328.60 

Due from Municipal Court 8-7 28,590.00 

Interfunds Receivable B-9 465,850.00 

Above 5 570,768.60 $ 497,853.27


TRUST FUNDS 

REDEMPTION OF TAX TITLE LIENS 

Ref. 


B 

Increased by: 

Collections 

Decreased by: 

Redemptions 


PREMIUMS RECEIVED AT TAX SALES 

Ref. 


B 

Increased by: 

Deposits Received 

Decreased by: 

Refunds Upon Redemption 



TRUST FUNDS 

RESERVE FOR MUNICIPAL ALLIANCE ON ALCOHOLISM 

AND DRUG ABUSE - PROGRAM INCOME 

Ref. 



B 

B 

RESERVE FOR UNEMPLOYMENT COMPENSATION 

INSURANCE TRUST FUND EXPENDITURES 

- Ref. 


B 

Increased by: 

Current Fund Budget Appropriations 


Reimbursements 

Decreased by: 

Claims 

Catastrophic Illness Fund Assessment 



TRUST FUNDS 

RESERVE FOR ESSEX COUNTY COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM 

Proqram 

Water Distribution System lmprovements 

Holmes Street Reconstruction 

Baldwin Place Reconstruction 

Community Economic Revitalization 

lmprovements 

Howard Place Reconstruction 

Municipal Stadium Field Renovation 

Holmes and Union Traffic Signal 

Roadway lmprovements to Belmont Avenue 

Belmont Waterline Installation 

Friendly House Reconstruction 

Balance 

Dec. 31.2009 Grants Expended 

Balance 

Dec. 31.2010 

Reference


TRUST FUNDS 

DEVELOPERS' ESCROW TRUST FUNDS 

Ref. 


B 

Increased by: 

Collections 

Decreased by: 

Refunded or Expended 

Balance December 31, 201 0



CASH RECEIPTS. DISBURSEMENTS AND RECONCILIATION 

Ref. 


C 


Notes Receivable 






Improvement Authorizations 

Balance December 31, 201 0 

Bank Reconciliation December 31,2010 




Account #313761023 Caoital Account

- TOWNSHIP -.- -- OF BE-LEVILLE 

EhE_qALC_4QAL F U h D 

NOTE RECEIVABLE 

- Ref. 


C 

Decreased by: 

Collections

ANALYSIS OF CAPITAL CASH AND INVESTMENTS 

Ordinance 

Number 

Balance 

Dec. 31.2009 

Disbursements 

Receipts Improvement Transfers Balance 

Othel Authorizations Other Dec. 31.2010 

2692 

2699 

2907 

2978 

3035 

3071 

3094 

3102 

3107 

3121 

3123 

3127 

3131 

3136 

Ci.-erii Ih>r)rc.+n'ent A..ll>or 2 7 ,IS 

Aq- i t 2" anc nsva #won of Pa,gro.ia 

t2. pmell f2r \a.c.s l'.o .: I'arrs 

A

% 

i 

0 

2 

- 2 

o w 

" ;. 

0 

3 : -. 

7 

((f 

22 " 7s 

Om % E 8 

q-. o 8 y-. 

m OV) 0 m a,- 

Li) 

o w 0 

a, " 

WN 

" 

W 

m a, 

0 

R " 

w 

- 

Li) 

0 

Li) 

Li) 

V] 

5 

W 

5 

t6 

W 

Y 0 

J Z 2 

Li) 

V)w 0 0 m a,NO w 

2: 4 5 $22 2 

O N 0 - m h h W 0 a, 

mN N 

- R - 88% % 

7. N V) 

q- o 2 ,,,-. 

, 

N 

w 

2 

? 

g 

2 

Li) 

a, 

61 

0 

LL 

Li) 

w 

2 

-. 

3 

h 

N 

? 

-. " 

Li) 

mow 

2RZ 

om 

q7 

8% 

" z. 

Li) 

w 

$ 

a, 

-. 

W 

-. 

m 

Li) 

5 

(0 

5 

2 

m 

0 

g Ei 

9: 

2 " 

s 

w 2 c2: w 0 " s " ss 

"" " "6 

mN 8 8 g8 2 8 CG8 

w. m ;. s N *. w. 2. 2 2 z. R 

z - hrn _ 

E 'D El 

N mwmm 

m-m 

&e 

N' m- -



GRANTS RECEIVABLE 

Ordinance 

Number 

Grant 

Amount 

Balance 

Balance 

Dec. 31,2009 Decrease Dec. 31,2010 

State Grants 

New Jersey Department of Transportation: 

Transportation Trust Fund: 

lmprovements to Mill Street and 

Dewitt Avenue 

lmprovements to Cedar Hill Avenue 

Green Acres Trust Program: 

lmprovements and Site Renovations 

to the Municipal Stadium 

400,000.00 400,000.00 400,000.00 

$ 617,045.25 $ 400,000.00 $ 217,045.25 

Reference - C c-2 - C




- Ref. - 

Federal 

and 

State 

Water 

Current Grant Operating 

Total Fund Fund 


Increased by: 

General Capital Funds Transferred 

to Water Operating Fund in Error C-2 6.89 

Budget Appropriation: 

Capital Improvement Fund C-10 250.00 250.00 

Reserve for Down Payment on 

Improvements 

Decreased by: 

Settlements C-2 2,725,192.00 2,725,192.00 

Transfer to lnterfunds Payable C-12 1,108,952.95 1,108,952.95 

3,834,144.95 3,834,144.95 

Balance December 31,2010 C $ 1,669,81791 $ 1,333,675.89 $ 336,110.00 $ 32.02

TOWhSHlP OF BEL-EVILLE 

GEhERAL CAPITAL FUND 

DEFERRED CHARGES TO FUTURE TAXATION - FUNDED 

Green Acres 

Serial 

Ref. Total Trust Loan Bonds 

Balance December 31,2009 C $ 21,825,198.82 $ 2,137,198.82 $ 19,688,000.00 

Decreased by: 


Balance December 31, 2010 C $ 19,169,161.00 $ 2,006,161.00 $ 17,163,000.00

iuawliedaa aqod aqllo~luawd!nb3 ja aseu9Jnd y 

d!qsu~ol aql 

inoqfinoiq~ a6eu6!~ sno!,e~jo uo!)e!leiru! pue aseijajnd I 

aaiyg s,yiag pue iuawliedaa apo3 uo!!m1lsuo3 aq~ 

'01 sapwfidn wals& qea MaN 40 uo!ie!!eisul pue aseqsmd ! 

~ie*!wddv aieis3 iea8 aiaiduo3 01 sa!.uas ieuo!ssajo>d 4 

luawd!nbg auo pue sau!q3eyy >a!da3 lo aseq33nd 6 

YSOIB Ile3 s.iuawuedan aoilad 

9ELE 

LELE 

LOLE 

0000s 

0000s 

LLOC 

00% 

5 ODOES 5 

SEOE

13 N" 

a 0 N 

urn0 0 

9 

2 2 "Zi 5 "" 9 

s R N m o o 

2 

o 

2 "5 22; = 

D -~ 

z*, : 

52 

0 

z 

2 2 

i 2 

z k 

84 

a 3 

m z 

z 

$ 

* 3 

4 

+ 

8 

8 8 

$ g 

s $ 

0 

e 

2 m 5 5 " 3 

id 

2 2 : 2 2 ; 

X m i; - 

0 -. - W -. 

: m ., m 

:.:. 

0 

3 

0 m 0 0-0 o 

2 ; 

: 

a m O L D 

q ? 

m 

=? 

m 

7 

k 5 0 2 6 ; $ ; D 0 

- 

5. 2 

3 222 ? 

X 

=. 

o 

9 

8 

7 

te 

I 

o O o o 0 0 0 ~ 0 0 0 00- 000 

-o z z x x z x x ;; X sX2 222 " ""ZZ 5 

0 00 

o ooo coo X 8 888 

2 22 2. 2.; g.g. 2 s 94~. eqq 2 2 222 8.X.X. 8 

O N ", 

N 9 P : : * C N N """ 

7 - 

" 

"? *m s5g- 8 88- " 2 '

TOWNSHIP OF BELLEWLLE 

GENERAL CARTAL FUND 

IMPROVEMENT AUTHORIZATIONS 

Balance 

Balance 

Ordinance Oec 31 2009 2010 Oec 31,2010 

Number - Date Amaunt Funded Unfvnded P.uthorrationr ExOended Transfers Funded Unfunded 

General imomvements 

Generafor and Roof Repain atthe Fiiehovser and 

Acquislfion of a Document Management System 

for code ~nforcement Department 

Mulfi~Pumare: 

a. Replacement Of Roof and Fire Headquaiterr 

Mulfi~Puipare: 

a. 2009 Road Piajed 

b. 2009 BuldinglFadlity Upgrades 

Renovaban ofthe Municipai Stadsum 

Replacement Ladder on Fire Engine 

Upgrade to Vadous Buildings and Fadlfles 

3191 1-1509 $ 38.64903 $ (7.39209 $ $ $ 17,39209 $ $ $ 

3205 5~12~09 

20,00000 20.000 00 1.P1.00 18,22900 

32091 8~11~09 

3233 3,000,00000 2,108,87330 2,166,37579 1350.000001 190,49751 

1,000,000.00 160.83292 295,05277 350.00000 215,78015 

3212 10-13-09 525,00000 525,00000 525,00000 

3237 10-14-10 64,00000 84,00000 80,35400 3,64600 

3258 11-29-10 205,78551 85.99666 205.786.51 118.78985 

$ 801,48777 $3,829,17782 $ 84,000.00 $ 3,433,74161 $ $ 135,53464 $ 1,145,36914 

Reference - C - C mw B&E - C - C 

Expenditures C-2 $ $ 3,325,?Y1.06 

Deferred Charges to Future Taxation - Unfunded C-8 80,000 DO 

Reserve for Dawn Payment for Improvements C-1 1 4,00000 

Interfunds Payable C-12 108.544 55 

Above $ 84.000 00 $ 3,433,14161



CAPITAL IMPROVEMENT FUND 

Ref. 

lncreased by: 



RESERVE FOR DOWN PAYMENT ON IMPROVEMENTS 

Ref. 


C 

lncreased by: 

Emergency Appropriation 

Decreased by: 

Appropriated to Finance Improvement 

Authorizations: 

Ordinance #3237 





- Ref. 

Total 

Current 

General 

Trust Fund 


C $ 91,296.80 

Increased by: 

Interest on Deposits 

Unexpended Cash on Hand - Bond 

Anticipation Note 

General Capital Expenditures Paid 

by Current Fund in Error 

Anticipated as Current Fund Revenue: 

ReSe~e for Debt Service 

Decreased by: 

Transfer from Interfunds Receivable 




RESERVE FOR DEBT SERVICE 

- Ref. 


C 

Decreased by: 

Anticipated as Current Fund Revenue

TOWNSdlP OF BELLEVI--E 

GENERA- CAPITAL FLND 

RESERVE FOR GRANTS RECEIVABLE 

Ordinance 

Number 

Grant 

Amount 

Balance 

Balance 

Dec. 31,2009 Dec. 31,2010 

State Grants 

New Jersey Department of 

Transportation: 

Transportation Trust Fund: 

lmprovements to Chestnut Street 

and Dewitt Avenue 3131 $ 306,000.00 $ 76,500.00 $ 76,500.00 

lmprovements to Cedar Hill 

Avenue 3209 140,545.25 140,545.25 

Reference - C - C

-- -- -- -- -- -- 

+. 

"'I 

0- 0- 0- 0- 0- 0- 

+ - d& d& d& d& d& d& 

8 2 23 23 NN ?'N NN NN 

,- ,, 00 " 00 0:

TOWNSdlP OF BELLEVILLE 


GREEN ACRES LOANS PAYABLE 

C-16 

Sheet #1 

Descridion 

Amount of 

Maturities of 

Loan Outstanding . 

Ordinance Original Dec. 31,2010 Interest Balance Balance 

Number Issue && Amount Rate Dec. 31,2009 Decrease Dec. 31,2010 

Rehabilitation of Municipal 

Stadium 2515 $ 171,968.69 3-18-11 $ 5,485.07 

9-18-11 5,539.91 2.00% $ 21,832.73 $ 10,807.75 $ 11,024.98 

Construction of Municipal 

Stadium and Related 

Site Improvements 2874 1,185,000.00 3-29-11 

9-29-11 

3-29-12 

9-29-12 

3-29-13 

9-29-13 

3-29-14 

9-29-14 

3-29-15 

9-29-15 

3-29-16 

9-29-16 

3-29-17 

9-29-17 

3-29-18 

9-29-18 

3-29-19 

9-29-19 

3-29-20 

9-29-20 

3-29-21 

9-29-21 

3-29-22




C-16 

Sheet #2 

Amount of 

Maturities of 

Loan Outstanding 

Ordnance Or~g~nal Dec 31,2010 Interest Balance Balance 

Number Issue Amount Rate Dec 31.2009 Decrease Dec 31.2010 

Construction of Municipal 

Stadium and Related 

Site Improvements 2874 $ 1,185,000.00 9-29-22 $ 35,759.97 

3-29-23 36,117.58 

9-29-23 36,478.76 2.00% $ 895,903.86 $ 56,047.85 $ 839,856.01 

Municipal Stadium 

Complex

TOWNSHIP OF BELLEV LLE 

GENERAL CAPITA1 FUND 


C-16 

Sheet #3 

Amount of 

Maturities of 

Loan Outstanding 

Ordinance Original Dec. 31.2010 Interest Balance 

Description Number Issue Date Amount Rate Dec. 31,2009 Decrease 

Balance 

Dec. 31,2010 

Municipal Stadium 

Complex $ 1,251,553.34 1-07-23 $ 32,091.11 

7-07-23 32,091.11 

1-07-24 32,091.11 

7-07-24 32,091.11 

1-07-25 32,091.1 1 

7-07-25 32,091.1 1 

1-07-26 32,091.11 

7-07-26 32,091.1 1 

1-07-27 32,091.11 

7-07-27 32,091.11 

1-07-28 32,091.11 

7-07-28 32,091.16 00% $ 1,219,462.23 $ 64,182.22 $ 1,155,280.01 

$ 2,137,198.82 $ 131,037.82 $ 2,006,161.00 

Reference - C - C



SERIAL BONDS 

Maturities of Bonds 

Outstanding 

Original Issue Dec. 31.2010 

PurDose Date Amount && Amount 

Interest Balance Balance 

Rate Dec. 31.2009 Redeemed Dec. 31, 2010 

General Improvement 10-01-92 $ 9,999,000.00 10-01-11 $ 600,000.00 

10-01-12 590,000.00 

General Improvement 7-15-97 5.871.000.00 7-15-11 525,000.00 

7-15-12 546.000.00 

General Improvement 2-01 -02 6,871,000.00 2-01-11 775.000.00 

2-01-12 771,000.00 

General Improvement 10-01 -04 6,617,000.00 6-01-11 

6-01-12 

6-01-13 

6-01-14 

6-01-15 

General Improvement 2-01-08 9,839,000.00 2-01-11/12 

2-01-13115 

Reference - C c-7 - C

TONNSh P OF WEV.LE 

GENERAL CAP1 IA- FJND 

... 

BONDS AND NOTES AUTHORIZED BUT NOT ISSUED 

- C-18 

Ordinance 

Number 

Balance 

Dec. 31.2009 

2010 

Authorizations 

Balance 

Dec. 31. 2010 

Multi-Puroose: 

a Var o-s mpro\emcnls to tne I. orary 

b Acq.: s tlon 9f Tnineen NeN Comp~rcrs for tne L craq 

Multi-Purpose: 

b. Acquisition of Computers and Related Software for 

Various Municipal Purposes 

c. Construction and Reconstruction to Various 

Municipal Buildings and Facilities; Acquisition 

of Equipment 

Improvements to Various Roads 

Multi-Purpose: 

e. Purchase and Installation of Lavatory Equipment 

for the Police Department's Cell Block 

h. Professional Services to Complete Real Estate 

Appraisals 

i. Purchase and Installation of New Data System 

Upgrades for the Construction Code Department 

and Clerk's Office 

j. Purchase and Installation of Various Signage 

Throughout the Township 

k. Purchase of Equipment for the Police Department 

Replacement Ladder on Fire Engine 

3237 

Reference


WATER UTILITY 

CASH RECEIPTS, DISBURSEMENTS AND RECONCILIATIONS 

DECEMBER 31.2010 


Increased by: 


Tax Collector 







Accrued lnterest on Notes 



Bank Reconciliation December 31. 2010 



Belleville. New Jersey: 

Account #54098408 

Account #'lo748774


WATER UTILITY 


COLLECTOR 

- Ref. 

Increased by: 


Consumer Accounts Receivable 

Water Rent Overpayments 

Decreased by: 



WATER UTILITY 

ANALYSIS OF WATER CAPITAL CASH 

Balance Receipts Disbursements Balance 

Dec. 31.2009 Other Other Dec. 31. 2010 

Other Accounts 

Capital Improvement Fund $ 30,104.95 $ $ $ 30,104.95 

Current Fund lnterfund (10,000.00) (10,000.00) 

Water Utility Operating Interfund 379.48 99.48 90.74 388.22 

Reference - D D-16 D-16 - D


WATER UTILITY 


Ref. 

Total 

Water 

Operating 

Fund 

Water Operating Fund 

Water 

Current Capital Payroll 

Fund Fund Fund 

Water 

Capital 

Fund 

Current 

Fund 


Increased by: 


Advances 

Decreased by: 

Settlements 



WATER UTILITY 

CONSUMER ACCOUNTS RECEIVABLE 

- Ref. 


Increased by: 

Water Rents Levied 

D 

Reserve 

Decreased by: 

Collections 

Overpayments Applied 

Cancelled 


Reserve 236.91 

3,936,092.60 

INVENTORY - MATERIALS AND SUPPLIES 


Decreased by: 

Adjustment to Inventory Records 


- Ref. 

D 

Reserve 

D

TOWNSHIP OF BELLEVlLLE 

WATER UTILITY 


Balance Budget Balance 

Dec. 31.2009 Added Appropriation Dec. 31.2010 


Overexpenditure of Appropriation Rese~eS 

Reference


WATER UTILITY 

FIXED CAPITAL 

Accounts 

Distribution Mains 

Service Pipes and Stops 

Meters, Meter Boxes and Vaults 

Hydrants 

Washington Avenue lmprovements 

Smallwood Avenue lmprovements 

General Equipment 

Relocation of Facilities - Route 21 

Portion of Dorothea Terrace Water Main 

Water Supply System 

1970 lmprovements 

Loader, Back Hoe and Equipment 

International Load Star 

Accounting System 

Water Mains 

Share of Land and Building 

Balance 

Dec. 31.2010 

Balance 

Dec. 31.2009 

Reference


WATER UTILITY 


Balance 

Dec. 31,2009 Modified Paid or Balance 

Encumbered Unencumbered Balance Charqed Lapsed 

Over- 

Expended 

Operatinq 

Operations: 


Financial Administration: 



Insurance: 

Worker's Compensation 

Group Plan for Employees 

Life Insurance 

Other: 

Purchase of Water 


Social Security System 

2,097.88 2,097.88 2,097.88 

$ 31,718.38 $ 68,329.28 $100,047.66 $ 123,557.01 $ 7,935.65 $ 31,445.00 

Reference - D - D D-4 D-1 D-10


WATER UTILITY 

WATER RENT OVERPAYMENTS 

- Ref. 


D 

Increased by: 

Collections 

Decreased by: 

Applied to Consumer Accounts 

Receivable 



WATER UTILIN 

ACCRUED INTEREST ON NOTES 

- Ref. 


D 

Increased by: 


Decreased by: 

Payments 



Interest 

Principal Rate From - To Period Amount 

330 Days $ 1,625.00 

CAPITAL IMPROVEMENT FUND 

Ref. 



D 

D


WATER UTILITY 


D-16 

Water 

Ca~ital 

Total Water Operating Fund F;nd 

Water General General Water 

Operating Capital Trust Operating 

- Ref. 

Fund Fund Fund Fund 

Balance December 31,2009 D $12,039.94 $ 25.13 $12,014.81 $ 379.48 

Increased by: 

Advances 


Decreased by: 

Settlements D-4 90.74 

Balance December 31,2010 D $12,046.83 $ 32.02 $12,014.81 $ 388.22


WATER UTlLlN 

RESERVE FOR AMORTIZATION 

Ref. 



D 

D


WATER UTILITY 

BOND ANTICIPATION NOTES 

o-rs 

Ordinance Original Issue Date of Date of Interest Balance 

Number oate Amount lSSUe Rate Dec 31,2009 lncreaSe 

2847 Water Main Repairs to 

Fairway Avenue 9-1 5-00 $ 200,000.00 2-06-09 2-05-10 2.84 % $ 90.000.00 $ 

2-05-10 2-04-1 1 2.00 % 90,000.00 

Reference - D 

Contra 

- 

$ 90,000.00 

- Contra 

Balance 

Dec 31.2010 

$ 

90,000.00 

$ 90.000.00 

D -




Ref 

General Fund 

Grant Fund 



Donations 

Fines 

Lost Books 

Copier Fees 

Other Miscellaneous Revenue 



Due to General Fund 

E $ 41,326.19 

$ 12,743.72 


Books 

Telephone, Fax and Postage 

Program Expenses 

Membership Dues 

Maintenance and Supplies 

Service Agreement 

Internet Service 

Miscellaneous 

Due to Trust Fund 

Reserve for Grant Funds 




BANK RECONCILIATION 

DECEMBER 31.2010 

General 

Fund 

Grant 




Account #I 1002048 

Account #I 131 18984 

Add: Deposit-in-Transit 


190.00 

$25,790.69 $ 8,510.46 

Reference E-2 - E-2



CASH MANAGEMENT FUND 

- Ref. 

General 


E 

Increased by: 

Interest on Investments 


Cash Reconciliation December 31, 2010 

New Jersey Cash Management Fund: 

Citi Fund Services, 

Columbus, Ohio: 

#I 17-139572-171

TOWNSHIP OF BEL-€VILE 

FREE PUBLIC L BRARY 

-. 

CHANGE FUND 



- Ref. 

E 

E 

General 

Fund 

$ 100.00 

$ 100.00



INVESTMENTS 

- Ref. 

General 

Fund 



E 

E 


Company 

Bally Technologies Incorporated 

Number 

of 

Shares 

Market



GRANTS RECEIVABLE 

- Ref. 

Increased by: 

Essex County Local Arts Program Grant 

New Jersey State Library: 

Compact Disc Anti-Trust Settlement Grant: 

Program for Public Library Music 

Collections 

lnfolink - Eastern New Jersey Regional 

Library Cooperative: 

Diverse Intuitive Program 

E-13 

Decreased by: 

Collections 



Essex County Local Arts Program Grant



DUE FROM GRANT FUND 

General 

Trust 

Ref. Fund Fund 


Increased by: 


Decreased by: 

Trust Fund Expenditures Paid by 

Grant Fund 




DUE TO GENERAL FUND 

- Ref. 

Grant 


E 

Increased by: 


Balance December 31, 201 0 

DUE TO TRUST FUND 

- Ref. 


E 

Decreased by: 

Trust Fund Expenditures Paid by 

Grant Fund 

Balance December 31. 2010



DUE TO STATE OF NEW JERSEY 

Ref. 

Trust 

Fund 



E 

E 

RESERVE FOR TRUST FUNDS 


Decreased by: 

Expenditures 


Ref. 

E 

Trust 

Fund 

$ 6,633.19



RESERVE FOR GRANT FUNDS 

Balance 

Balance 

Dec. 31.2009 Increase Expended Dec. 31.2010 

Essex County Local Arts Program: 

Music Grant 

New Jersey State Library: 

Compact Disc Anti-Trust Settlement 

Grant Program for Public Library 

Music Collections 

lnfolink - Eastern New Jersey Regional 

Library Cooperative: 

Diverse Intuitive Program 

Reference


PAYROLL FUND 

CASH RECONCILIATION 


TREASURER 

Balance per Certification: 



Account #I 1028282 - Payroll Account 

Account #I 1028415 - Clearing for 


Total 

Gross 

Payroll 

Account 

Clearing 

Account 

Add: Deposit in Transit 

Less: Outstanding Checks

PART II 

REPORT ON INTERNAL CONTROL 

ROSTER OF OFFICIALS 

LETTER OF TRANSMITTAL, COMMENTS AND RECOMMENDATIONS 

(MANAGEMENT LETTER) 

YEAR ENDED DECEMBER 31,2010

S ~ KLEIN L AND COMPANY 


REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE 

AND OTHER MATTERS BASED ON AN AUDIT OF STATUTORY BASIS FINANCIAL STATEMENTS 

PERFORMED IN ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS 




We have audited the statutory basis financial statements of the various funds of the Township of Belleville, 

County of Essex, as of and for the years ended December 31, 2010 and December 31, 2009, and have 

issued our report thereon dated January 19, 2012, which was qualified as a result of the Municipality's policy 

to prepare its financial statements on the basis of accounting prescribed by the Division of Local Government 

Services, Department of Community Affairs, State of New Jersey, that demonstrates compliance with the 

modified accrual basis, with certain exceptions, and the budget laws of New Jersey, which is a 

comprehensive basis of accounting other than accounting principles generally accepted in the United States 

of America. We conducted our audit in accordance with auditing standards generally accepted in the United 

States of America and the standards applicable to financial audits contained in Government Auditing 

Standards, issued by the Comptroller General of the United States; and audit requirements as prescribed by 

the Division of Local Government Services, Department of Community Affairs, State of New Jersey. 

lnternal Control Over Financial Reporting 

In planning and performing our audit, we considered the Municipality's internal control over financial reporting 

as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial 

statements, but not for the purpose of expressing an opinion on the effectiveness of the Municipality's lnternal 

control over financial reporting, Accordingly, we do not express an opinion on the effectiveness of the 

Municipality's internal control over financial reporting. 

A deficiency in internal control exists when the design or operation of a control does not allow management or 

employees, in the normal course of performing their assigned functions, to prevent or detect and correct 

misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in 

internal control such that there is a reasonable possibility that a material misstatement of the entity's financial 

statements will not be prevented, or detected and corrected on a timely basis. 

Our consideration of internal control over financial reporting was for the limited purpose described in the first 

paragraph of this section and was not designed to identify all deficiencies in internal control over financial 

reporting that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any 

deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined 

above. 

MEMBERS AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS 

www.samuelklein-cpa-rrna.com

Compliance and Other Matters 

As part of obtaining reasonable assurance about whether the Municipality's financial statements are free of 

material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, 

contracts, and grant agreements, noncompliance with which could have a direct and material effect on the 

determination of financial statement amounts. However, providing an opinion on compliance with those 

provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results 

of our tests disclosed no instances of noncompliance that are required to be reported under Government 

Auditing Standards. We noted certain matters, however, that we have reported and described in Part II of the 

accompanying "Report on Examination of Accounts". 

This report is intended solely for the information and use of the Municipality's governing body and 

management, appropriate State and Federal awarding agencies and the Division of Local Government 

Services, Department of Community Affairs, State of New Jersey. It is not intended to be and should not be 

used by anyone other than these specified parties. However, this report is a matter of public record and its 

distribution is not limited. 


January 19,2012

S ~ KLEIN L AND COMPANY 


550 BROAD STREET, ~~T~FLOOB 30 WEST M ~STBEET, S~l~~301 

NEW-*, N.J. 07102-4543 FXEEHOLD,N.J. 07728-2291 

PHONE I9731 024-I3100 

PHONE I7321 780-2000 

F ~ ~ l 9 7024-6101 3 ) 

F ~ ~ l 7 3780-1030 

2 1 

REPORT ON COMPLIANCE WlTH REQUIREMENTS APPLICABLE TO EACH MAJOR 

PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE 

WlTH FEDERAL OMB CIRCULAR A-133 

Honorable Mayor and Members of the Municipal Council 



Compliance 

We have audited the compliance of the Township of Belleville, County of Essex, with the types of compliance 

requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance 

Supplement; that are applicable to each of its major federal programs for the year ended December 31, 2010. 

The municipality's major federal programs are identified in the summary of auditor's results section of the 

accompanying schedules of findings and questioned costs. Compliance with the requirements of laws, 

regulations, contracts and grants applicable to each of its major federal programs is the responsibility of the 

management of the municipality. Our responsibility is to express an opinion on the municipality's compliance 

based on our audit. 

We conducted our audit of compliance in accordance with auditing standards generally accepted in the United 

States of America and the standards applicable to financial audits contained in Government Auditing 

Standards, issued by the Comptroller General of the United States; audit requirements as prescribed by the 

Division of Local Government Services, Department of Community Affairs, State of New Jersey; OMB Circular 

A-1 33, Audits of State, Local Governments, and Nonprofit Organizations; Single Audit Policy for Recipients of 

Federal Grants. Those standards and Circulars require that we plan and perform the audit to obtain 

reasonable assurance about whether noncompliance with the types of compliance requirements referred to 

above that could have a direct and material effect on a major federal program occurred. An audit includes 

examining, on a test basis, evidence about the municipality's compliance with those requirements and 

performing such other procedures as we considered necessary in the circumstances. We believe that our 

audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the 

municipality's compliance with those requirements. 

In our opinion the Township of Belleville, County of Essex, complied, in all material respects, with the 

requirements referred to above that are applicable to each of its major federal programs for the year ended 

December 31, 2010. 

MEMBERS AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTMS 

www.samuelklein-=pa-rrna.com

Internal Control Over Compliance 

The management of the Township of Belleville is responsible for establishing and maintaining effective 

internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to 

federal programs. In planning and performing our audit, we considered the municipality's internal control over 

compliance with the requirements that could have a direct and material effect on a major federal program in 

order to determine our auditing procedures for the purpose of expressing our opinion on compliance, but not 

for the purpose of expressing an opinion on the effectiveness of the municipality's internal control over 

compliance. Accordingly, we do not express an opinion on the effectiveness of the Municipality's internal 

control over compliance. 

A deficiency in internal control over compliance exists when the design or operation of a control over 

compliance does not allow management or employees, in the normal course of performing their assigned 

functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal 

program on a timely basis. A material weakness in internal control over compliance is a deficiency, or 

combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that 

material noncompliance with a type of compliance requirement of a federal program will not be prevented, or 

detected and corrected, on a timely basis. 

Our consideration of internal control over compliance was for the limited purpose described in the first 

paragraph of this section and was not designed to identify all deficiencies in internal control over compliance 

that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any 

deficiencies in internal control over compliance that we consider to be material weaknesses, as defined 

above. 

However, we noted certain immaterial instances of noncompliance and other matters involving the internal 

control over financial reporting that we have reported and described in Part II of the accompanying "Report on 

Examination of Accounts". 

Schedule of Expenditures of Federal Awards 

We have audited the financial statements of the Township of Belleville as of and for the year ended 

December 31, 2010, and have issued our report thereon dated January 19, 2012. Our audit was performed 

for the purpose of forming our opinions on the financial statements that collectively comprise the 

municipality's basic financial statements. The accompanying Schedules of Expenditures of Federal Awards 

are presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required 

part of the basic financial statements. Such information has been subjected to the auditing procedures 

applied in the audit of the basic financial statements and, in our opinion, is fairly stated in all material respects, 

in relation to the basic financial statements taken as a whole. 

This report is intended solely for the information and use of the Municipality's governing body and 

management, Federal awarding agencies and the Division of Local Government Services, Department of 

Community Affairs, State of New Jersey. It is not intended to be and should not be used by anyone other 

than these specified parties. However, this report is a matter of public record and its distribution is not limited. 


January 19, 2012



SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 

FOR THE YEAR ENDED DECEMBER 31,2010 

SCHEDULE A 

Federal Funding 

Department and Descri~tion 

Grant CFDA Proaram 

2010 

Funds 

Fiscal 

Disbursements 

Housina and Urban Develo~ment 

Community Development Block Grant: 

Passed-Through County of Essex: 

2007 

L S Dopnnmcnt of J~EI_C~ 

B~lletproof Vcsr Program: 

Local Law Enforcement Block Grant: 

10-01-01 to 9-30-03 

Justice Assistance Proaram Grant (JAG): 

U.S. Department of Homeland Security: 

FEMA: 

Assistance to Firefighter's Grant: 

2004 

2008 

2009 

2010


NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 


1. GENERAL 

The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal programs 

of the Township of Belleville. The Township of Belleville is defined in Note 1(A) to the Township's general 

purpose financial statements. All federal financial assistance received directly from federal agencies as well 

as federal and passed-through other government agencies is included on the Schedule of Expenditures of 

Federal Awards. 

2. BASIS OF ACCOUNTING 

The accompanying Schedule of Expenditures of Federal Awards is presented on the prescribed basis of 

accounting, modified accrual basis with certain exceptions, prescribed by the Division of Local Government 

Services, Department of Community Affairs, State of New Jersey, that demonstrates compliance with the 

budget laws of New Jersey, which is a comprehensive basis of accounting other than generally accepted 

accounting principles. This basis of accounting is described in Note 1(C) and 1(D) to the Township's statutory 

basis financial statements. 

3. RELATIONSHIP TO FEDERAL FINANCIAL REPORT 

Amounts reported in the accompanying schedule agree with amounts reported in the related federal reports. 

4. RELATIONSHIP TO STATUTORY BASIS FINANCIAL STATEMENTS 

Amounts reported in the accompanying schedule agree with amounts reported in the Township's statutory 

basis financial statements. Matching contributions expended by the Township in accordance with terms of 

the various grants are not reported in the accompanying schedules.



SCHEDULE OF FINDINGS AND QUESTIONED COSTS 

YEAR ENDED DECEMBER 31.2010 

Section I -Summary of Auditors' Results 

Financial Statements 

Type of auditor's report issued: 

Qualified 

lnternal control over financial reporting: 

Material Weakness(es) identified? 

Deficiency(ies) identified? 

Noncompliance material to financial statements noted? 

- Yes j No 

- Yes ./ None 

Reported 

- Yes .j No 

Federal Awards 

lnternal Control over major federal programs: 

Material Weakness(es) identified? - Yes No 

Deficiency(ies) identified? 

Type of auditor's report issued on compliance 

for major programs: 

Any audit findings disclosed that are required to 

be reported in accordance with Section .510(a) 

of Circular A-I 33? 

Yes ./ None 

Reported 

Unqualified 

- Yes \i No 

Identification of major federal programs: 

CFDA Number(s) 

Name of Federal Proqram 

14.218 Community Development Block Grant 

Dollar threshold used to distinguish 

between Type A and Type B 

Programs: 

Auditee qualified as low-risk auditee? 

- Yes .j No


COUNN OF ESSEX, NEW JERSEY 

SCHEDULE OF FINDINGS AND QUESTIONED COSTS 


(Continued) 

Section I1 - Financial Statement Findings 

None Reported 

Section Ill - Federal Awards Findings and Questioned Costs 


None Reported



SUMMARY SCHEDULE OF PRIOR YEAR AUDIT FINDINGS 



There were no prior year audit findings for Federal Award Programs.

ROSTER OF OFFICIALS AND REPORT ON SURETY BONDS 

- 2010 

Name 

Raymond R. Kimble 

Kevin G. Kennedy 

Paul J. MacDonald 

Dr. John J. Notari 

Mayor 

- Title 

Deputy Mayor 

Council Member 


Amount of Bond 

$ 

Marie Strumolo Burke 

Michael Nicosia 

Steven J. Rovell 

Victor M. Canning 

Kelly A. Cavanagh 

Joan Conway 

Margaret Phelps 

Frank L. Zinna 

Karen Smith 

Cheryl A. Jeannette 

Mary Andrews 

Thomas M. Murphy 

Kevin M. Esposito 

Thomas Herits 

Frank DeLorenzo 




Township Manager 

Municipal Clerk 

Acting Chief Financial Officer 

Tax Collector 

Assistant Tax Collector 

Chief Municipal Judge 

Municipal Judge 

Acting Court Administrator 

from August 1, 201 0 

Court Administrator 

to July 31, 2010 

Township Attorney 

Tax Assessor 

Township Engineer 


A Public Employee Dishonesty Bond and Faithful Performance Bond issued through the Suburban Essex 

Joint lnsurance Fund, in the amount of $50,000.00, with excess coverage of $950,000.00 issued through the 

Municipal Excess Liability Joint lnsurance Fund covers all employees not individually bonded.

SAMUEL KLEIN AND COMPANY 


NI:\V,\I\IIK. 

I'HUSL 

N.J. 07102.4543 fk~l.lllul.u. N.J. 07728.2291 

1973) W24 6100 hloxr; (732) 780-2600 

- 




Madame and Gentlemen: 

We have audited the financial statements and other data of the 



for the years ended December 31, 2010 and December 31, 2009 and have issued our report thereon. As part 

of our audit, we reviewed and tested the Municipality's system of internal accounting control to the extent we 

considered necessary to evaluate the system as required by auditing standards generally accepted in the 

United States of America; by the Division of Local Government Services, Department of Community Affairs, 

State of New Jersey; by the Government Auditing Standards issued by the U.S. General Accounting Office; 

and by the provisions of the "Single Audit Act of 1984". Compliance requirements were also reviewed in 

accordance with the requirements of the aforementioned standards and guidelines or, where applicable, the 

terms and conditions of particular grant agreements and as approved by the Cognizant Audit Agency. 

Our comments with respect to the audit, internal control, and any error, omission, irregularity, violation of law, 

discrepancy or other nonconformity to the law or regulation found during the audit are herewith set forth.

Contracts and Aureements Required to be Advertised for (N.J.S.A. 40A:fl-4) 

N.J.S.A. 40A:ll-4, as amended, states "Every contract or agreement, for the performance of any work or the 

furnishing or hiring of any materials or supplies, the cost or the contract price whereof is to be paid with or out 

of public funds not included within the terms of Section 3 of this act, shall be made or awarded only by the 

Governing Body of the contracting unit after public advertising for bids and bidding therefor, except as is 

provided otherwise in this act or specifically by any other law. No work, materials or supplies shall be 

undertaken, acquired or furnished for a sum exceeding in the aggregate the amount set forth in, or the 

amount calculated by the Governor pursuant to (N.J.S.A. 40A:ll-3c), except by contract or agreement." 

It is pointed out that the Township Council has the responsibility of determining whether the expenditures in 

any category will exceed the threshold set for the fiscal year and, where question arises as to whether any 

contract or agreement might result in violation of the statute, the opinion of the Township Attorney should be 

sought before a commitment is made. 

The statutory bidding threshold for the year 2010 was the sum of $26,000.00 effective July 1, 2010 

P.L. 2005, Chapter 51 and N.J.S.A. 19:44A-20.5, known as the "Pay-to-Play Law", however, provides that a 

municipality is prohibited from executing any contract in excess of $17,500.00, on or after January I, 2006, to 

a business entity that made certain reportable contributions to any municipal committee of a political party if 

a member of that party is in office as a member of the governing body of the municipality when the contract is 

awarded unless proposals or qualifications are solicited through a fair and open process. 

It is further noted that contracts between $17,500.00 and the municipal bidding threshold, known as "window 

contracts", can be issued by resolution of the governing body without competitive bidding if a non-fair and 

open process is implemented which prohibits reportable contributions by the business entity. 

The minutes indicate that bids were requested by public advertising for the following items: 

Service and Construction Contracts: 

Tree Trimming Removal 

Electrician Services 

Plumbing Services 

Public Auction of Abandoned Vehicles 

Belleville Municipal Stadium Improvements 

Clara Maass Water Main Extension 

Engineering Services of Water Main Extension 

Demolition of Friendly House 

Snow Plowing Services 

Disposal of Bushes, Grass and Leaves 

Ambulance Service 

Elevator Maintenance and Subcode Inspections 

Equipment: 

Supply and Install Fixed Base Water Meter Reading System 

Materials and Supplies: 

Ambulance and First Aid Supplies 

Water Supplies 

Leaf Bags 

Plumbing Material and Supplies 

Building Material and Supplies 

Auto Parts 

During our audit it was noted that certain professional service contracts were awarded which were not in 

compliance with the provisions of the Pay-to-Play Law. 

It is recommended that certain professional service contracts be awarded in accordance with the provisions of 

the Pay-to-Play Law. 

164

Inasmuch as the system of records did not provide for an accumulation of payments for categories of 

materials and supplies or related work or labor, the results of such an accumulation could not reasonably be 

ascertained. Disbursements were reviewed, however, to determine whether any clear cut violations existed. 

In verifying expenditures, test computations were made on claims approved and paid. No attempt was made 

in this connection to establish proof of rendition, character or extent of services, nor quantities, nature, 

propriety of prices or receipt of materials, these elements being left necessarily to internal review in 

connection with approval of claims. 

Examination of expenditures did not reveal any other individual payments, contracts or agreements in excess 

of the threshold "for the performance of any work, or the furnishing or hiring of any materials or supplies," 

other than those where bids had been previously sought by public advertisement or where a resolution had 

been previously adopted under the provisions of N.J.S.A. 40A:ll-6. 

Collection of Interest on Delinauent Taxes, Assessments and Water Balances 

N.J.S.A. 54:4-67, as amended, provides the method for authorizing interest and the maximum rate to be 

charged for the nonpayment of taxes or assessments on or before the date when they could become 

delinquent. 

The Governing Body on September 30, 2003 adopted the following Ordinance No. 3000 authorizing interest 

to be charged on delinquent taxes: 

"WHEREAS, Chapter 435 of the Pamphlet Laws of 1979 has amended N.J.S.A. 54:4-67, that 

provides the method for authorizing the maximum rate of interest to be charged for nonpayment of 

taxes so that the governing body of each municipality may fix the rate of interest not to exceed eight 

(8%) per annum on the first $1,500.00 of delinquency and 18% per annum on any amount in excess 

of $1,500.00, and that no interest will be charged if payment is made within ten (10) days of when the 

bill becomes due and payable; and 

WHEREAS, the Governing Body of the Township of Belleville adopted a resolution on April 22, 1980 

authorizing interest to be charged on delinquent taxes in accordance with N.J.S.A. 54:4-68 and it is 

the desire of the Township of Belleville to permanently establish that interest rate for delinquent taxes 

in their codified ordinances. 

NOW, THEREFORE, BE IT RESOLVED, that the codified ordinances of the Township of Belleville 

include a fixed rate of 8% per annum on the first $1,500.00 of property tax delinquency and of 18% 

per annum on any amount in excess of $1,500.00 to be calculated from the billing due date until the 

date of payment; and 

BE IT FURTHER RESOLVED, that the Governing Body of the Township of Belleville provides that no 

interest will be charged if payment of taxes is made within ten (10) days after the billing due date. 

Under the provisions of Chapter 75, P.L. 1991, municipalities may charge a 6% penalty on any tax 

delinquency in excess of $10,000.00 if not paid by the end of the fiscal year. The Governing Body on 

September 27, 2005 adopted the following resolution authorizing such charges: 

"WHEREAS, N.J.S.A. 54:4-67 defines a delinquency as "the sum of all taxes and municipal charges 

due on a given parcel or property covering any number of quarters or years. The governing body 

may fix a penalty to be charged to a taxpayer with a delinquency in excess of $10,000.00 who fails to 

pay this delinquency prior to the end of the fiscal year. The penalty, as fixed, shall not exceed six per 

cent (6%) of the amount of the delinquency; and, 

WHEREAS, a resolution in place in the Township of Belleville provides for the rate of interest on 

delinquencies at 8% on the first $1,500.00 delinquency and 18% on any amount in excess of 

$1,500.00; and,

WHEREAS, it is the desire of the governing body of the Township of Belleville to attach an additional 

penalty of 6% to any delinquency in excess of $10,000.00. 

NOW, THEREFORE, BE IT RESOLVED by the governing body of the Township of Belleville that the 

delinquent rate on municipal charges be amended to include an additional 6% penalty for 

delinquencies over $10,000.00 and not paid prior to the end of the fiscal year; and 

BE IT FURTHER RESOLVED that the Township Council of Belleville authorize the Tax Collector to 

compute the 6% penalty at year end on the appropriate delinquent accounts and assign these 

penalties accordingly in compliance to statute". 

Chapter 10, Section 1.20 of the General Ordinances of the Township of Belleville provides the following: 

"All water rents shall be payable at the Office of the Director of Revenue and Finance, quarterly. All 

water rents and charges for metered water shall be paid within 30 days after they become due and 

payable. 

If not so paid, interest from the expiration of the 30 days, at the rate of eight percent per year on the 

first five hundred ($500.00) dollars of delinquency and 18 percent per annum on the balance will be 

added to and collected with such charges and the water may be turned off from any premises against 

which such charges stand. When water is turned off, water will not be turned on again until all 

charges have been paid, together with the further sum of fifty ($50.00) dollars for turning off or on the 

water." 

Delinquent Taxes and Tax Title Liens 

Delinquent Taxes, in the sum of $16,081.29, (Exhibit "A-lo"), exclusive of 2010, are summarized as follows: 

Year 

Amount 

A tax sale was held on October 14, 2010 and did not include certain items which were the result of 

bankruptcies, assessor's errors and other omitted items. 

The following comparison is made of the number of Tax Title and Water Liens Receivable on December 31, 

of the last three years: 

Year - 

Tax 

Title 

Water 

Liens - Liens 

Recourse to all means provided by the statutes should be taken to settle or eliminate Tax Title and Water 

Liens through collection or foreclosure in order to return such properties to a tax paying or self-liquidating 

basis.

Tax Collector's Office 

Comments with respect to the records of the Tax Collector's office are as follows: 

The detailed listing for third party lien redemptions, as maintained in the Tax Collector's office, were 

not in agreement with audit controls, as detailed in the following schedule: 

Audit Controls 

Listings 

Third 

Party Lien 

Redemptions 

Difference $18,546.09 

It is recommended that certain excess funds in the third party lien redemption accounts be reviewed. 

Verification of Delinquent Taxes and Other Charqes 

A test verification of delinquent balances and current payments was made as of October 31, 2011, in 

accordance with the regulations of the Division of Local Government Services, and is summarized as follows: 

Payment of 2010 and 201 1 Taxes 

Delinquent Taxes 


Payment of Water 

Unpaid Water Utility Charges 

Number of 

Confirmations 

Written 

There were no exceptions developed in responses received to date. 

Revenue Collectinq Officials 

Construction Code Official: 

Receipting and record maintenance procedures implemented in the Office of the Construction Official 

appear to be in accordance with the provisions of the Uniform Construction Code of New Jersey and 

the precepts and directives of the New Jersey Division of Housing and Development in the 

Department of Community Affairs. The system mandates the use of standardized forms prepared 

and distributed by the State to all Chief Construction Officials. Supplies of application forms may also 

be maintained by private contractors. The forms are not prenumbered and their prescribed use 

eliminates such time-proven and inherent assurances of accountability, control of inspections, and 

fiscal activity thus afforded. Reliance of the accuracy and integrity of all departmental activity is 

therefore necessarily placed upon internal numbering systems and recording practices.


During our review it was noted that the following grant funds have not been realized or have not been fully 

expended: 

Grants 

Receivable 

Unexpended 

Balance 

State Grants: 

Neighborhood Preservation Balanced 

Housing Program: 

Division of Highway Traffic Safety: 


Pedestrian Crosswalk Safety Improvements 



Firefighters' Investment and Response 

Enhancement Grant 

Child Passenger Safety Grant 

Recycling Tonnage Grant 

Alcohol Education, Rehabilitation and 

Enforcement Fund (N.J.S. 26:28-32): 


Tobacco Age-of-Sale Enforcement Grant 

Statewide Livable Communities Program: 

Fairway Park Renovation 

Cortland Street Park 


Third River Grant 

Body Armor Grant: 

2005 

Prior 

Municipal Storm Water 


Green Acres Grant

Grants 

Receivable 

Unexpended 

Balance 

State Grants: 

Statewide Local Domestic Preparedness 

Equipment Grant 

Homeland Security 

Friendly House 

ADA Renovations 

Enhanced 9-1-1 

Pedestrian Crosswalk Safety Improvements 


Assistance Firefighters: 


Bulletproof Vest Program: 2009 

2005 

2004 

COPS in Shops: 2006 

2004 

2003 

Justice Assistance Program (JAG): 2009 

2007 

2006 

2005 

Local Enforcement Block Grant: 2006 

2003 

2001 

Assistance of Firefighters' Grant Program 2009 

It appears unlikely these grants will be collected, resulting in a charge to Fund Balance for the above 

amounts. 

It is recommended that certain grants be reviewed and appropriate action taken as to their disposition. 

Payroll Fund 

Payroll Fund Deficit: 

As of December 31, 2010, there was a deficit in the sum of $6,624.77 in the Payroll Fund. The cause 

of this deficit could not be determined. This amount appears herein as a deferred charge to be raised 

in future budgets. 

It is recommended that a deficit in the Payroll Fund be the subject of future budget appropriations 

Third Party Payroll Service Provider: 

The Township of Belleville has contracted with a third party payroll vendor to prepare the payroll and 

maintain certain payroll records. The vendor is required to pay deductions on behalf of the Township 

from funds transferred by the Township to the vendor's payroll account. 

An audit of the service provider's payroll account was not provided to the Township nor did our staff 

prepare such an audit. We did review certain records provided to the Township. It should be noted 

however, that we could not verify required payments of Federal and State agencies made by the 

service vendor.

The Local Finance Board has adopted rules and regulations regarding third-party payroll vendors 

which are summarized in N.J.A.C. 530-17 and further provides authority for local governments to hire 

payroll service vendors to disburse funds to payroll agencies on behalf of the local unit. 

In addition, Local Finance Notice 2009-18 has offered additional safeguards with respect to third party 

payroll services. 

Other Post Emplovment Benefits 

Local Finance Notices 2007-15 and 2009-13 require local units that provide non-pension benefits to retired 

employees, such as health insurance coverage, prescription or other benefits, to disclose the annual payment 

for currently retired employees and future cost for those employees in the Notes to the Financial Statements. 

Those municipalities that are not members of the State Health Benefits Plan or other cost sharing plans must 

obtain an actuarially calculated post employment benefit on a periodic basis for inclusion in the Notes to the 

Financial Statements. 

The Township of Belleville maintains private health coverage and provides certain retired employees with post 

employment benefits which require appropriate disclosure in the Notes to the Financial Statements in 

accordance with regulations promulgated by the Local Finance Board. 

To date the aforementioned post employment costs for the Township of Belleville have not been determined, 

resulting in our inability to include this information in the Notes to the Financial Statements. 

It is recommended that an actuarial study be prepared to determine the calculation of certain post 

employment benefits in accordance with regulations of the Local Finance Board. 


A statutory report on the operations of the Municipal Court was prepared as part of our examination and 

copies were filed with the New Jersey Administrative Office of the Courts, the Division of Local Government 

Services, the Municipal Court and the Township Clerk. 

Collections of the Court are summarized as follows: 

Balance 

Balance 

Dec. 31, 2009 Receipts Disbursements Dec. 31,2010 

Township Treasurer $ 56,438.16 $ 753,544.56 $ 767,070.56 $ 42,912.16 

County Treasurer 10,507.00 115,355.50 119,458.50 6,404.00 

State Treasurer 22,312.34 292,937.56 296,298.56 18,951.34 

Other Agencies and 

Sources 2,533.18 50,195.12 49,614.17 3,114.13 

Bail 61,482.00 252,888.00 245,663.00 68,707.00 

Comments with respect to the Municipal Court are as follows: 

Tickets that are issued must be properly assigned. During our audit, it was noted that on December 31, 

2010, there were 94 tickets issued but not assigned. 

The report "Tickets Assigned but Not Issued" listed 343 unissued tickets in excess of six months. 

Several duplicate bail receipt books were not available for audit.

The following recommendations are noted: 

That all tickets be assigned to police officers, 

That "Tickets Assigned but Not Issued" in excess of six months be reviewed for proper disposition 

and that follow-up procedures be implemented for tickets whether issued or assigned. 

That all duplicate bail receipt books be available for audit review 

Capital Fixed Assets 

The Division of Local Government Services in the Department of Community Affairs of the State of New 

Jersey requires all municipalities in the State to establish and maintain sets of accounts and inventories 

reflecting costs or other valuations of all of its capital fixed assets, including land, buildings, improvements, 

machinery, furniture and equipment. Such accounts, to be included under "Capital Fixed Assets", would 

insure complete fiscal reliability of records, establish a basis for claims of losses and other insurance 

purposes, augment protective measures against the misuse or theft of property and furnish data on aging, 

anticipated life and other information on assets. Failure to maintain capital fixed asset records could 

jeopardize the Township's eligibility for future Federal and State Grants. 

Although an inventory of movable fixed assets was prepared, it has not been updated for certain items of 

equipment. 

It is recommended that records for the Capital Fixed Assets be updated and maintained on a current basis. 

Corrective Action Plan 

In accordance with regulations promulgated by the Single Audit Act and the Division of Local Government 

Services, all municipalities are required to prepare and submit to the Division of Local Government Services, 

a Corrective Action Plan with regard to audit deficiencies. This plan must be approved by formal resolution of 

the Governing Body and submitted within 60 days from the date the audit is received. 

A Corrective Action Plan was prepared and filed by the Chief Financial Officer. 

Status of Prior Years' Audit Recommendations 

A review was performed on all prior years' recommendations and corrective action was taken on all with the 

exception of the following: 

That certain professional service contracts be awarded in accordance with the provisions of the Pay-to- 

Play Law. 

That certain excess funds in the tax title lien premium and third party lien redemption accounts be 

reviewed. 

That certain grants be reviewed and appropriate action taken as to their disposition. 

That an actuarial study be prepared to determine the calculation of certain post employment benefits in 

accordance with regulations of the Local Finance Board. 

That all tickets be assigned to police officers. 

That "Tickets Assigned but Not Issued" in excess of six months be reviewed for proper disposition and 

that follow-up procedures be implemented for tickets whether issued or assigned. 

That all time payment court order agreements be available for audit review. 

That records for the Capital Fixed Assets be updated and maintained on a current basis,

Miscellaneous 

A report summarizing collections of Dog License Fees and remittances of State Registration Fees was also 

prepared and filed with the New Jersey Department of Health and the Division of Local Government Services. 

A special account is maintained for the Unemployment Compensation Insurance Trust Fund, details of which 

appear on Exhibit "8-19. 

Individual payments of the Local School District Tax for the year 2010 were confirmed as received by the 

Secretary of the Board of Education. 

All sums of outstanding checks shown in cash reconciliations herein were prepared during the course of 

examination and are in agreement with lists furnished to the Treasurer. 

The statutory synopsis of this report was prepared and submitted to the Township Clerk for publication, 

An exit conference was held with the Township Manager and the Acting Chief Financial Officer in which the 

financial statements, comments, recommendations and other matters were reviewed and discussed. 

One copy of this report was filed with the Division of Local Government Services.

RECOMMENDATIONS 

Page 

Number 

Reference 

That certain professional service contracts be awarded in 

accordance with the provisions of the Pay-to-Play Law. 

That certain excess funds in the third party lien redemption 

accounts be reviewed. 

That certain grants be reviewed and appropriate action taken as 

to their disposition. 

That a deficit in the Payroll Fund be the subject of future budget 

appropriations. 

That an actuarial study be prepared to determine the calculation of 

certain post employment benefits in accordance with regulations of 

the Local Finance Board. 

That all tickets be assigned to police officers 

That "Tickets Assigned but Not Issued" in excess of six months be 

reviewed for proper disposition and that follow-up procedures be 

implemented for tickets whether issued or assigned. 

That all duplicate bail receipt books be available for audit review. 

That records for the Capital Fixed Assets be updated and maintained 

on a current basis.

The foregoing comments and resultant recommendations are not of sufficient materiality whereby they would 

affect our ability to express an opinion on the financial statements taken as a whole. 

We shall be pleased to confer with members of the Township Council on questions that might arise with 

respect to any matters in this report and to assist in the implementation of recommendations. 

We desire to express our appreciation for the assistance and courtesies rendered by the Township officials 

and employees during the course of the examination. 

Respectfully submitted, 

CERTIFIED PUBLIC ACCOUNT 


January 19,2012

Audit Report - Belleville, NJ

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?