COB - Nathalie Alcaide-Job:13821-1-0 : COB Audits - Office ...
191
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Transcript of COB - Nathalie Alcaide-Job:13821-1-0 : COB Audits - Office ...
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un the
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_l-fina11cial ~late;ne;;ts
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i of Luunru
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for the
T T 0
Un1on
'tT r< i i I. ear .Cnclect
/Jecember 31, '/,QQR
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COUNTY nF UN!ON
! N D EX
PART I
Independent Auditor's Report
Current Funrl
Balance Sheets - Statutory Bas!s Statements of Operations and Change 1n Fund Balance-Statutory Bas1s Statement of Revenues- Statutory Bas1s Year Ended December 31, 2008 Statement of Expenditures- Statutorf Bas1s Year Ended December 31, 2008
Trust Fund
Balance Sheets - Statutory Basis Statement ofT rust Other Fund Balance - Statutory Basis
Generai Ca01iai Fund
Balance Sheeis - Siaiuiory Bas1s Statement of Cap!ta! Fund Baiance - Statutory Basts
Genera! F!xed Assets Account ~roup
Balance Sheets - StatutorJ 8as1s
Notes to Financial Statements Year Ended December 31, 2008 and 2007
PAGES
1-3
FXHiRiTS
",A." ",11,-111 llfr. ')" ~-~
"A 'l" ,.-.-.-
"8" "B-1"
;;c;;
"C-1"
N/A
PAGES
COUNTY OF UN!ON
!NDEX (CONTINUED)
Supplementary Schedules- AI! Funds
Current _Fund
Scheduie of Cash Scheduie of Deparimeniai impresi Peiiy Cash Funds and
Change Funds .A.naiys!s of Tax Y 1eid Schedule of Accounts Payable Schedule of Revenue Accounts Rece1vab!e Schedule of Grants Rece1vab!e Schedule of Reser.te for Med1care Peer Group ~ Appropnated Schedule of 2007 Appropnatton Resen1es Schedule of Reserv'e for Grants - Appropnated Schedule of Reserv'e for Grants - Unappropnated Schedule of Due from Union County Improvement Authonty Schedule of Reserve for Contractual Retiree Benefits Schedule of interfunds
Twsi Fund
Schedule of Trust Cash Schedule of .A.ccounts Rece1vab!e for Hous1ng and Commumty
Development Act Fund Schedule of Accounts Recetvab!e for Home !nvestment
Partnership Program Schedule of i\ccounts Recetvab!e for Hous1ng Ass1stance
Voucher Program Schedule of Accounts Rece1vab!e for Emergency Shelter Program Schedule of Accounts Receivable for Amencan Dream Dovvn
Payment lmtiatrve (ADD!) Schedule of Accounts Recervable for lntenm Flood Assistance Schedule of Reserve foi Neighboihood Housmg Services Fund Schedule oi Reserve for Family Self Sufficiency Housmg Program Scheduie of Reserve for Horne investment Partnership
Program (Unappropnaied) Schedule of Reserve for Home invesimeni Partnership
Program (Appropnated) Schedule of Reserve for Home investment Partnershtps
Recapture Funds (Unappropnated) Schedule of Reserve for Home Investment Partnersh!ps
Recapture Funds (Appropnated) Reser.te for Community Development Block Grants (Unappropnated) Reser.te for Commun1ty Development B!ock Grants (i\ppropnated)
EXHIBITS
"A-4"
"A-5" ''A-6" "/l..-7'' "11 Qll ~-v
llf\ ().II r\-\;1
"I\ ... "" r"\- IU
"" ... ,ojll n- 1 1
"A --1'">" M.- I L
11/\ ...... /"\- I'+
"A-15" "A-·16"
"B-3"
no t:::" u-v ''0 an u-v
liD 7" u-, "0 011 u-u
tfr"''o .41"\n D-IU
"8-11"
"B-13"
"8-1411
"B-15" "8-16''
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COUNTY OF UN!ON
! N D EX (CONTINUED)
Tiust Fund _((;o[itinued)
Schedule of Reserve for Community Development Block Grants ProJeci income (Unappropnaled)
Scheduie of Reserve for Commumiy Development Biock Grants Project income (Appropnated)
Schedule of Reserve for !ntenm Fiood Assistance Accounts Rece!vab!e Schedule of Reserve for Mu!t1 Junsd!ct!ona! Rehab!!!tat!on Loan Repayments
(Unappropnated) Schedule of Reserve for f\4u!t! Junsd!Ct!ona! Rehab!!!tat!On Loan Repayments
(,A,ppropnated) Schedule of Reserve for Mtsce!!aneous Depostts Schedule of Resente for Motor Vehtc!e Ftnes Schedule of Commitments Payable Schedule of Reseive foi Multi·Junsdictional Housing Revolving Loan Fund Schedule of Reserve foi Rental Assistance Appropnated Schedule of Reserve for Houstng Asststance Voucher Program Unappropnated Scheduie of Reserve for Housmg Assts\ance Voucher Program Appropnated Scheduie of Reserve for Emergency Sheiier Program Unappropnated Scheduie of Reserve for Emergency Shelter Program Appropnated Schedule of Reserve for Hous1ng _Ass!stance Voucher Program
Recaptured Funds Unappropnated Schedule of Reserve for .A.mencan Dream Down Payment ln!t!at!ve Unappropnated Schedule of Reserve for Amencan Dream Dovvn Payment !mt1at1ve ,.a,ppropnated Open Space Preservation Trust Fund - Schedule of ,8,na!ys1s of Open Space
Taxes Rece;vab!e Open Space Presen.:at;on Trust Fund - Schedule of Reserv'e for Open Space
Preservation Expenditures Open Space Preservation Trust Fund - Schedule of Commitments Payable Open Space Preservation Trust Fund - Schedule of Contnbutton Recetvabie
General CaPital Fund Schedule of Cash-Treasurer Schedule of Due ToiFrorn Current Fund Anaiysts of Cash and investments Scheduie of Deferred Charges to Future Taxat1on-Funded Scheduie of Deferred Charges to Future Taxaiton-Unfunded Scheduie of Cap1tai improvement Fund Schedule of Improvement Authonzattons Schedule of Commitments Payable Schedule of Senal Bonds Schedule of Loca! Un1t Refundmg Bonds Schedule of M;scellaneous Rece;vab!es Schedule of Reser..:es to Pay Senal Bonds Schedule of Bond Ant1c1pation Notes Schedule of Due Open Space Preservation Trust Fund
EXHIBITS
"8-18" ''B-19"
"B-21 11
UQ_ ')')II ~...~-"-'-
"0 '">'l" u-,v uo "").1111 o-,~
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"8-27" "8-28" "8-29" "8-30''
"B-31" "B-32 11
"B-33"
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un ""'u C-.)0
un "..,." C-.,)(
"C-2" "C-3" "C-4" "C-5" ''C-6'' ''C-7" "C-8" "C-9 .. "f"'_1nu ~ •v
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I N DE X (CONTINUED)
General C~pital Fun~ (Continued)
Scheduie of New Jersey Dam Resiorallon Loan Program Rece1vabie Scheduie of New Jersey Dam Resiorai1on Loan Program Scheduie of New Jersey Dam Resiorai1on Loan Program Advances Scheduie of Bonds and Notes Authonzed But Not issued
PART!!
Independent Aud;tor's Report on Internal Control Over financial Reporting and on Compliance and Other Matters Based on an Audit of F mancial Statements Perfoimed iil Accordance with Government Auditing Standards
independeni Aud1ior's Repor1 on Compi1ance w1ih Reqwremenis Apphcabie io MaJor Federai and Siaie Fmanc1ai Ass1siance Programs and internai Coniroi Over Compilance 1n Accordance Wlih OMB C1rcuiar A-133 and State of New jersey OMB Circular 04-04
Schedule of Expend1tures of Federal .Awards for the Year Ended December 31, 2008
Schedule of Expend;tures of State Fmanc;al Ass;stance for the Year Ended December 31, 2008
Notes to the Schedules of Federal Avvards and State Fmancial Assistance Year Ended December 31, 2008
Schedule of Fmdmgs and Questioned Costs for the Yeai Ended Decembei 31, 2008
Sd1edule of Pnor Audit Findmgs for the Year Ended December 31 1 2008
Fmanc1ai Daia Scheduie - Seci10n 8 Hous1ng Cho1ce Voucher Program for ihe Year Ended December 3i, 2008
PART!!!
Stat!st!ca! Data
Offic:a!s ;n Office and Surety Bonds
Comments and Recommendat1ons
EXHIBiTS
"C-16" "C-17" "C-18" "C .. 19"
PAGES
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32-34
48
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62 .. 64
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COUNTY OF UNION
PART I
INDEPENDENT AUDITOR'S REPORT ON AUDIT OF FiNANCIAL STATElviENTS
AND SUPPLEiviENTARY SCHEDULES AND DATA
FiNANCLAi STATFMFNTS- STATUTORY RASiS -All FUNDS
NOTES TO F!N.A.NC!.A.L STATEMENTS- STATUTORY B.A.S!S
SUPPLEMENTARY SCHEDULES~ ALL FUNDS
YEAR E~~_DED P~CEMBER 3_1, 2008
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SuPLEE, CLOO~.J"EY & ,.... t.i 0 l\i P A !'-.J"Y
CERT!F!ED PUBLIC ACCOUNTANTS
308 East Broad Street, Westf1eld, New Jersey 07090-2122
Westfte!d 908-789-9300 Somerv!l!e 908 725-6688 F~x 908-789-8535
INDEPENDENT AUDITOR'S REPORT
The Honorable Director and Members of the Board of Chosen Freeholders
County of Un1an Admm1strat1on 8Uiidmg Elizabeth, New Jersey 07207
We have aud!ted the accompanymg f1nanc!a! statements - statutory bas!s of the vanous lnd!V!dua! funds of the County of Umon, New Jersey as of and for the years ended December 31, 2008 and 2007, and for the year ended December 31, 2008 as !Jsted as f:nanc:a! statements ~ statutor; bas:s :n the foregomg tab!e of contents These fmanc:a! statements - statutorj bas:s are the respons;b;llty of the management of the County of Un;on Our responsibility JS to express an op1n1on on these fmanc:al statements based on our audits
Except as discussed in the following paragiaph, we conducted oui audit m accoidance w1th U 8 generally accepted auditing standards and the standar-ds appilcabie to fu1anc1ai statements contamed in Government Auditing_ Standards 1ssued by the Comptroller General of the Umted States, the audit re4UiremeJ1tS prescnbed by the D1V1S10n of Locai Government Serv1ces, Department of Commuruty Affairs, State of New Jersey and the prOVISIOns of U S Office of Management and Budget (OiviB) C1rcuiar A-133, "Aud1is of States, Locai Governments and Non-Profit Orgamzat1ons" and State of New jersey OiviB C1rcuiar 04-04 "Smgie Aud1t Polley ior Rec1p1ents of Federai Grants, State Granis and Siate A1d" Those siandards and proV!S!ons requ1re that we pian and perform the aud1t to obtatn reasonabie assurance about whether the f!nanc!a! statements are free of matena! misstatement An audtt mciudes exammmg, on a test bas!s, ev1dence supporting the amounts and d!sc!osures m the f1nanc1a\ statements An aud!t also mc!udes assessmg the accountrng pnnc1p!es used and srgnrfrcant estimates made by management, as we!! as eva!uat1ng the avera!! fmanc1a! statement presentat.on VVe beheve that our audJt prov1des a reasonable bas1s for our op:mon
The financial activities of the County of Umon's DiViSion of Social Services are considered confidential by the New Jersey State Department of Human Services, DiViSion of EconotTiiC Assistance and are subject to audit only by that Department
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SuPLEE, CLooNEY & CoiVIPANY
lvs descnbed 1n Note 1, except for the omiSSIOn of a Statement of General F1xed P..ssets, the County of Un1on prepares 1ts f~nanc1a! statements on a prescnbed bas1s of accountmg prescnbed by the Dtvtston of Loca! Government SerJtces, Department of Commumty Affa1rs, State of Nevv Jersey, that demonstrates compliance \-Vtth the mod1f1ed accrual bas;s, w;th certa;n exceptions, and the budget lavvs of NevJ Jersey, 'vvh;ch IS a comprehensive basis of accountmg other than U S generally accepted accountmg pnnciples
in our opinion, because the County of Umon prepares 1ts f1nanc1ai statements on the bas1s of accounting discussed 1n the preceding paragraph, the fmanc1al statements referred to above do not present fa1riy, 1n confonmty w1th U S generaiiy accepted accountmg pnnc1pies, the f1nanm1i pos1t1on of the vanous md1v1duai funds of the County of Umon, as of December 31, 2008 and 2007 or the resuits of 1ts operat1ons and changes !n fund baian~P. for the years then ended or the revenues or expenditures for the year then ended
However, m our op!n!On, except for the effects of such adjustments, as descnbed 1n the th1rd and fourth paragraphs, !f any, that Tr!!ght have been determined to be necessar1 had v•;e been able to aud1t the f1nanc1a! acttvtttes of the DIVISIOn of Soc1a! Ser.nces and the Statement of General F1xed Assets, the f1nanc1a! statements ~ statutor; bas;s present fatrly, 1n an matenal respects, the flnanc;a! pos;t;on ~ statutor; bas;s of the vanous tndJvrdual funds of the County of Umon, as of December 31, 2008 and 2007, and the results of its operations and changes m fund balance - statutory basis for the years then ended and the revenues, expenditures and changes 1il fund balance - statutory basis for the year ended December 31. 2008~ on ihe bas1s of accounting descnbed in Note 1
in accordance w1ih Government Aud1t1na Standards, we have also 1ssued our report dated juiy 9, 2009 on our cons1derat1on of ihe Couniy of Umon's 1niernai coniroi over f~nanc1ai reporting and our tests of 1ts comphance W!th certain provtsJons of iaws, regulations, contracts, grant agreements, and other matters The purpose of that report !S to descnbe the scope of our test1ng of Internal contro! over f1nanc!a! reportmg and comp!!ance and the results of that test1ng, and not to provide an op1mon on the Internal centro! over f1nanc1a! reportmg or on compllance That report 1s an Integra! part of an aud1t performed m accordance \'VIth Government Audrtmg Standards and Important for assessing the results of our aud;t
our audtt 'vvas made for the purpose of formrng an opinion on the fmancial statements • statutory basis taken as a vvhole The Information included in the schedules of expenditures of federal awards and state fmancial assistance, Financial Data Schedule - Seci1on 8 Housmg Choice Voucher Program, and the other supplementary schedules and data listed 1n the table of contents iS presented foi puiposes of additional analysis as required by U S Off1ce of Managernent and Budget Circulai A-133, "Audits of States. Locai Govermr1enis and Non-Prof1i Orgamzat1ons," New Jersey OMB's, Circular 04-04. "Smg\e Aud1i Pohcy for Rec1p1ents of Federai Grants! State Grants and State Ald," FJnanc1ai Report1ng Requirements of the U S Department of Hous1ng and Urban Deveiopment, and the DIVISIOn of Locai Governmeni Serv!ces, Department of Commumty Affa1rs, State of New jersey, and !S not a requ!red part of the ftnandai statements SL~ch Information and scheduies have been subjected to the aud1t1ng nrnr:~rl11r~~ ~nniu~rl In thP. ~11rl1t nf thP. f1n~nr:1~l ~t~tPmPnt~ m~=~tnhnn~=~trl ~km1~=~t :::~nrl •n n11r nn•n•nn .,.. ........ _. __ , __ -r.-··-- ... ···- ---·- -· ···- ····-··-·-· _____ .,_,, __ ... _ ....... .,_. ........................ .,..,., "' ..., ... , ""I'"'""'"'"•
!S fa1r!y stated !n a!! matena! respects tn re!at!on to the fmanc1a! statements taken as a \-"thole
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SuPLEE, CLooNEY & CoMPANY
Th;s report rs rntended solely for the :nformatron of the County of Unron, Ne\tV Jersey, the Division of Local Government Serv;ces and federal and state aud;t agenc;es and iS not ;ntended to be and should not be used by anyone other than these specified partieS
REGISTERED MU~!Pl\L P.CCOUNTANT NO 50 v
July 9, 2009
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II II
II II .. II II
II II II .. II .. II ... II
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• II CURRENT FUND II
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COUNTY OF UN!ON
CURRENT FUND
BALANCE SHEETS- STATUTORY BASIS
ASSETS
Cash -Treasurer Cash- Change Funds
Recetvabie wtth Offseiimg Reserves Property Taxes Umon County Improvement Authonty !nterfunds Rece!vab!e
Grant Fund Cash Due Current Fund Grants Receivable
L!AB!L!T!ES RI=SI=RVES AND FUNn RAI ANC:I=
Appropnatton Reserves Comrntirnenis Payable Accounts Payable Reserve for Med1care Peer Group - Appropnated Contractual R.etlree Benefits interfunds Payctbie
Resef'.:e for Recewab!e Fund Balance
Grant Fund Due Trust Othei Fund Grants - App;opnated Commitments Payable Grants - Unappropnated
..0·.-4 A-5
A-6 A-14 A-16 A
/\-4
A-3 A-1 i A-3 A-11 A-7
A-10
A-iS A-16
!'>. A-1
A-4 ,6,-12 A-12 A-13
• ~ $
• •
$
$
• ~
$
• •
$
$
$
$
$
$
BAUl.NCE DECEMBER
31.2008
A7 n~:;'l '>AJ;; ]4 • --,' •"'"'"•"'..,. ...... • 3,435 00
47,056,680 74 $
< .. n..,. ..,...,,... r:n • I 1 100,0/0 Vo:J • aan nt::o •• UV.;;J 1UoJV UV
2,055,935 47 $
49,112,616 21 $
., 'l'7Q a~:;o n') • ......... ' ......................... • 2 10
52,631 ,?50 77 oo,OiO, i i 1 89 $
·~· ........... ~ ... .., ·~ • I V4+ 1 I .&..&. 1 I "-0 'v •
9,255,351 31 $ 8,697' 189 40 1,476,546 45
1,525,889 16 4.029.814 7i
210 24,984,793 13 $
2,055,935 47 22,071,887 61 49,i12,6162i $
2,703,291 03 $ 37,696,125 42 14,422,775 43
187,920 01 55,Ui U, iii 89 $
104,122,728 10 $
The accompanymg Notes to the Fmanc1ai Statements are an tntegrai part of this statement
""" ~
B,ll,Lll,NC E DECEMBER
31.2007
At::. '21:;') 10, RO "'TVtV"''-• t•.r"T ..., ....
3,435 00 46,355,569 83
..,~.., -u::C! 'lf\
' If ,I;J\J I::.U
oan n&::A AO ......................... vv
17 .R.R? QR . ',--- --1 ,604,698 04
47,960,267 87
1 RAA 1 "~ 'JJJ: .,...,..,.., ...............
67,373,653 25 69.£i 1.806 53
. " ..... o n"7A ·~ ' It, I tO,VI"'t ... ...,
7,448,593 91 13,034,233 4 7
758,247 04
1,199,91713 2.300.000 00
295 78 24,741,287 33
1 ,604,698 04 21,614,282 50 41,960.267 87
2,703,291 03 49,819,082 55 16,628,768 37
66,664 58 69.Li 1.806 53
117,178,07440
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C.OUNTY OF UNION
CURRENT FUND
STATEMENTS OF OPERATiONS AND CHANGE IN FUND BALANCE- STATUTORY BASIS
REVENUE AND OTHER INCOME
Fund Balance Revenue UtlfJzed Mrscef!aneous Revenue Antrc!pated Rece!pts From Current Taxes Non-Budget Revenue Other Cred1ts to income Unexpended Baiance of Appropnat1on Reserves Cancel Grant Reserves lnteifunds Returned (Net)
TOT/\L !NCOME
Budget and Emergency Appropnat1ons Operat1ons Capital improvements Debt Service Deferred Charges and Statutor; Expenditures
Un1on County Improvement P·.uthonty Rece1vab!e !nterfunds ,a,dvanced (Net) Refund of Pnor Year's Revenue
TOTAL EXPENDiTURES Excess in Revenue
Fund Ba!ance Balance, January 1
Decreased by Utilization as Anticipated Revenue
Balance, December 31
A 0 n-, ,ll,~2
A-2 A-2
A-i i A--16 A-16
A-3 A-3 A-3 A-3
A-1 A-2
A
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$
YEAR ENDED DECEMBER
31 2008
<O !!nn nnn nn 101VVV,VVV UV
1 on I"J7fl 7f'IA n< IVV1¥1 V 1 1 V"T V>J
0~1 ~~7 &:>1=:.-:t nn "-"' I 1'-'"' I 1'-'VV VV
7 RhQ 1 Q.&. 71; . ,. ...... -. ·- '-
10,152,894 38 i 94,880 52 17,88296
At:'l"\ 'Jt::"J '110 C.ll "'tU:;;7 1 ..JV..J 1.:;.. lo:J V"t
• ~
• ~
YE,C.R ENDED DECEMBER
31 /007
on r::~::n nn"' nn "-U 1Vi.JV 1VUU VV
177 ana ru:~ n~ 11 1 1 vo;~v,voJ.c;. vv
000 ~A') 7,::_7 nn -.vv,vv«- 1 ovt vv
R. -:tR.? nR..t 1< -~---, .... - T ·-9,083,629 18
i 'i43 35 i 24
A!!'1'1'71: 077 88 "t>JL,Lf V 1 VI I
376,688. i98 22 $ 369,030,668 12 2,600,000 00
42,473,101 53 28,282,047 00
362,267 78
2,800,000 00 39.83"i.90i 38 21,637,281 00
281,184 37 17,882 96 24,812 37
$ 450,405,614 53 $ 433,623,730 /0
$
$
$
18,957,605 -1-1 $
21,614,282 50 40,571,887 61 $
i 8,500.000 00
22 071 887 61 $
23,512,334 82 42,164,282 50
20,550,000 00
The accompanymg Notes to the Fmanc1a\ Statements are an mtegra! part of th1s statement
Surpius Anire~paied
Mrscellan&ous Revenues Fees County Clerk
;,-,tti<U'!'i. uf< i<"iv~if\1\:lli:; tmti Dl,l~:; County HOSprtal Boara 01 Pay Pallents Perr!llls County Road Department Reg1ster Realty Transfer Fees Park_s !!!ld Rl\lt;:rn"\'911 F!!C-!!~!'.!S .~evl"mm S!.ete M.! County Cotte:.e Sones (N J S ,~, 18A S-4A 22 S) Di\iiSiVi"l uf Youth and ::'am;!) Serv.ws Suppiemenllli Sooai Secunry income MatntenanGe ot Pallents m Slate lnslltullons
for Mental Dtseases Mamtenance of Patients ll1 Slate lnstltullons
tor Men!~lly Retarded
Older .".'nef!cans Act Tlt!e !!!
Curfununrly HO!TIIlit:ts~ A:;>:<r~;arn.;e Prugr11m St!lte/Communny Partnership Program U S Department of Agnculture- Nutnt1on Program u S Department of Aanculture Home Health Aid Title XX Commumty Cere For t.'le E!cei1'; T:t!e )')( Ne-,.. Jersey Transrt Transpor•.at;vn ;.s;o;stan;:;e Program Nt.'W Jensey i)ep>nimerri of Heatih- Rrghi io Know
CURRENT t'UND
STATEMENT OF REVENUES- STATUTORY BASIS YEAR ENDED DECEMBER 31.2008
A 1 '
,ll., 8 2 623 500 00 A8 214 475 GO AO l 066 00000 A-' 3 266 00000 A-8 37 750 000 00 A-B 120 000 00 _A B d 500 000 00 Ae ~ 513 737 05 A8 z 503 28000 A-5 4 43i 61.2 00 AB • 099 465 00
Aa 7 971753 DO
A-8 18 92068000 AS 311659000 A\1 40 000 00
" 643 71» 00 A-9 447 622 00 A-9 13515900 A-9 230 E!l3-6 DO ~-9 VJOO'YJ 00 AS 4&9 nc oo A9 i99i20i0Ci A-S Hi 401 00
New jersey Department of Health tfllo~n;;ated Dnver Resource Cer1ter Human servrces FamilY Court Yot.rtn Serv~c&s
A-9 A9
150 000 00 250 246 00
Paratranslt Elderly and Handrcaaoed Tlllnsoorta~on Trtle XX Respt!e Care Program Sem!!f Farmers Mer~.et Rc .. te 27 Ccmdcr Study RIISQiill Ct~H:- p,-u9riln1 lnG~Jme Hape Cns1s Program Paratrans1t Medrcal Transpo:ta~oo for the Elderly Tttle XIX County W1de Comprehensrve Alcohol Proq•am (CWCAP) Paf!.!lnal Attendant Progll!m
UHEAP C'-NA Admm:strator. Gra1.t AiilllrJct< lo Pft:tvt:t!>i Aiu>hui1~rn :;;rnd O!u{l AUus1:1 Human Servtees Ptanrung A<lvrsory vounaJ {HSPAC) R~ 'Nhl\e \ H\V E.m<o<'ljiO<\<Oy q911<>f Cr...,\ Green Communmes Insurance Fraud Rermbursement Program !Jrlltln County Alhanca Gran! County EnV!ronmen!e! He!!]~~ .".ct (CEHA) Sclld Wasta Sorv:cas Cran: Curmnu11iiy Care Pen;;unii Eillt:triy :;;rnti o,~.,t;;,,.J (CCPED; Hous1ng Opponunmes Persons wwt Aids !HOPVVA) Urban Area Sacunty lnrbatrve (UASI) Job Ac.cess and Reverse Comoute CJARCl Juvanrle Aacoontabrllty Incentive Block Grant (JAJB) Gar!g Gtms Bf"!d 1-..!erc.o!!c~ Body Armer Body Armor U;;appropniit<N Hrgh Crasn Aroa Gra'li Urban Area Secunty lnltlahv&-Mantrme Hre 1 ra1mng (UASI) Chr!O passenger Safety Program Lead Hazard Control Grant (HUD) Ja!! 01vers10n PILOT P"'l:ram Un:on County M~d:ca! Re~erv:::-M~.ACHO-MRC Cummun,Ly St;;·v;ce 8loct Gr<inl (CSBG} jersey Assrsiance Comm..rnriy Careg!Vers (jACCj Asststed LIVIng (AL) Caregivers Assrst01nte Program (CAP) Law Enforcement Officers T1a1nmg and Equipment (LEOTE)
TrefflC Sr,:n~ and Me~mgs Grent State Jncen!:v:: PfO\lr<:rn (Slf') Moiircur CtrSti- Suppo,-uve A>~r:;iam;e iS A! F) Megans l.aw EnnanceCI 9 1 1 Goordmator Grant Worlctorca lrwestrnent At! (WIA) Work Frrst New Jersev SuppQrl_•ve Housrng Program Mr:t<•nncy Vento H(lm"!~SS Union Coun!Y .ll.!M Theft Ta5~. force Put::n:: Arch:o·o~ :md Ra::ords :nfras:r·u;::ture Supporl Gtant (PARiS)
A9 142 S24 00 A9 335 605 00 AS 3 000 00 A9 36 000 00 A9 25 ooouo A-9 9716500 A9 500 000 00 A9 949 083 00 .A 9 902 187 00 Ae 35 75900 A-9 32 ooa oo A-9 t>0\:1 ti56 00 A9 68 163 00 A9 2 101 129 00 A9 3 000 00 A9 750 000 00 A9 31 25000 :\ g 258 532 00 AS 33531000 A9 JOO 000 00 A9 275 000 00 A9 598 567 00 A-0 ,1}2495 00 AS ';!15%00 A9 13021500 AS 25 047 00 A9 3516600 AS 10 726 00 A-9 30 000 00 A-9 37 250 00 A-9 :) 97-5202 00 .".-9 S!; 95Q OQ A9 s 000 00 Alf i96 iOO 00 AS 40 000 00 A9 150 000 00 A-9 50 000 00
" 32 095 00 A-9 1 006 000 DO A-S SOt 239 00 Ali 216 332 00
" 15 261 00 AO A9 231 651 00 A-9 _A 9 /\9 A-9 A9
SPECIAL NJS
21 3i6 00 •tl 000 00
213 933 00
7 276 00
12 500 00
37 250 00
620541900
50 000 00
25 000 00 2 871 746 00 5 165 3S6 00
29!!502000 257 57000 15410000 57:3 842 oo
' 16 ~00 000 00 $
2 105 334 12 286 496 75
1 603 672 56 1 538 476 03
4021574430 14<~ &S8 30
4 256 543 50 4 903 623 75 2 503 280 62 4 431 612 00 1 139 956 oo
79717531}0
1a s:zo ceo oo 313790600
56 000 00 643 705 00 447 622 00 1~'i 1~9(10
257 899 00 100 000 00 459 72500
1 ~51201 Q()
1640100 150 000 00 250 246 00 1<12 524 00 34100500
3 00000 -.%00000 25 000 00
104 443 00 500 000 00
949 083 00 002187 oc
35 759 00 32 008 uo
609 65800 80863 00
2 101 129 00 3 000 00
250 OCIQ 00 31 250 00
250 632 00 335 310 00 300 000 00 275,000 00 598 567 00 102 <195 00
130 215 00 25 047 00 35 166 00 10 726 00 30000 00 74 500 00
3 975 202 00
5 000 00 81/ «119 00
40 000 00 150 000 00
50 OQO 00 32 095 !}()
601239 00 "£56 331 00
15 261 00 25 000 00
3 103 597 00 5 H>S 3-5600 2 985 02000 2~7 57000 164 iOOOO ~13 642 00
"A 2
SHEET#~
EXCESS DR
<DEFICIT\
(510 165 SSj
72 021/!l ~71l72 56
(1 729 ~23 97) 2 465 744 30
24 55!! 30 (243 35{1 50) 390 086 70
062
40471 00
I i
i I I
I I I I i
I I i I I
I I I I
I
i I
i I I i I
I i i
i I I I I
i I I
COUNTY OF UNION
CURRENT FLJN_D
SIATEME!'IT OF REVENUES- ST..~!., TUTORY B,O..S!S YEAR ENDED DECEM"lER 31 20C8
Couns{l!!ng Hea!~il !nsurenc-e (CHI"flE) Ha.·~rt! l elld Cr:ml- C:::mm:..:1rt'J Do'lc!cPment 'oVIlf'~fOiC6 Laarn;ng L~-~~ PIOijliifll Sub-Reg1onai Tronspona11on P1anmng Urtlan Area Secunty Jn1~a~ve F1re Decontammat•on Grant (VAS I) Victim W1tness AsSIStance G'ant {VWAO) Sexual Assaulr Nurse Fxamoner Response Team {SANEISART) Project Loca! Core CapaC!t'J !or Pwb!!~ Hea!th Erf!E!rgency Pr!.>paroctn!.>S'> (UNCS) Step Vic!cnc:; Aga;;,st Woman (SVAW) Grnnt Vuitlfiili:>P;o,-air.,,-,,.,(p,u\1""" ProJ!lCl Saie Ne1gnoornoco Help Amencans Vote Act of 2002 (HAVAJ Urtlan Area Secunty 1n111a~ve! UASI) Neptune Project Chemical !3uffer Zone Protecton Grant L<X=.<JI S!IIA!y Program ln!!.>f'l:!c'ct•ons on Broad and Summrt Avenues Grant H:s!cnC!!! Ccmm:ss:cn Granl
Staie Facii1iy Educ.auon ACl (SFEAi Mental '1ealth Program CounCil on Arts State Homeland Secuntv Gran• Prooram FY 2008 Unton County J1.cedemy -of Affred He~!th Servrces Tmrnl"'i) Grant {Vac Scl!)
V:ct:m Wi!ne:::; Advocacy R;;p;; CovnMimg Prul!""'' S.:xudi A~gaJ't Graont NSW8111 AIUIIflCG Constitutional Officers Increased Fees (P L 2001 c 370) CountyCierl<. Surrogate
Rermbur~emcnt from Grant Progmm~ '• Fnngs Geneiits Expundrli..ifti:> 2 ind1rea Coscs Medicare Peer Group Batl Forfeitures New Jers.ey Reimbursement- State Pnsal"lers Educ!!!'t'l"!!!f Buo!dmg .l.I.Jd Schcc! Bcarq Elcct;cn~ County Clcr!: scr-.wi 8vaid Eieci;un5 Ei;;;ct;"n 8osrd Dept oi Pari\ ana Recreauon Facltmes Revenue Aclcloirl:lnili New Jersey·Dtvtston of Economic As&tst<t'JCEI Eamad Gran•
Service Fees- Courts Cap•!!!! Fund Be!ance Fwnct1:se Fee Jsrsoy Gnrdons l";tle iV~ F;;c.ioty ReomiJuf5t;;JT>iilli Debt Servtc.e- Open Space Reserve to Pay Senal Bonds Leaf Compost~nc Inmate Substance Abuse Treatment Program
Buo.Jget Totals
Non-Budget Revenue
BEE.
A-9 • A9 AS A9 AS A-9 AS .1.1.. 9 A9 A9 A9 AS AS A9 AS fl.. 9 AS A& AS AS A9 .A 9 A9 AS A9
A8 A-8 A-8
A.-3 Ae
" A8 A8 A8 .",8 A-3
A-8 A-8 A-8 f', 8 A-8 AB A-5 A8 A8
.A.-1
A-1 A-il
A1A2
10 800 00
105 032 00
2 326 500 00 260 525 00 234 000 00
2 200 000 00 i70 000 00
'} 250 000 00 400 000 00
5 DOO 000 00 15000000 110 coo 00
5B6 262 95
29 6~4 052 00 300 000 00 750 !}{){l 00 560000 DC 350 000 00
4 i i3,622 00 1 000000 00
150000 00 4 000000 00
167 eoo 298 oo
25165766300
437 757 959 00
437 757 959 00
SF ECtAL NJS
40A 4-87
7 500 00 400 000 00 243 076 00
7B 667 00 7 000 00
11764200 131 350 00
481 095 00 3~ 653 00 i2 000 00 46 936 00 f9 f3S 00 1324000 44 600 00
369 639 00 83 830 00
9 000 00 120 000 00
6 000 00 144 726 00
1 4ml 1;161 oo 21356BOO
71 340 co 5i 000 00 60 00000
u cor 287 co
17 007 267 00
17 007 287 co
A3
Tha acwmpanym{! Notes to thB FmanCJB! SJalemenls are an JnJe9raJ part of this slalament
~
' 18 300 oc 400000 00 243 076 00
78 867 00 7 000 00
117B4200 61 35000
55612800 35 65300 12 000 00 48 936 00 1913800 13 240 ()() 44 600 00
3S9 639 DO 133 830 00
9 00000 126 000 00
6 00000 144 728 00
141}9!3t\1 00 243 sss 00
71 640 00 Bi 000 00 60 000 00
151937:100 :Z81 ,757 QO 1CC 000 00
2 256 669 8i 100 00000
2 366 6?1 51 321 092 50
3 195 315 85 125 532 co 1"7G44043
1 177 051 24
27 923 636 71 373 015 00 750 00000 560 000 00 0011 246 35
411362112 1 ooo 000 00
182 002 50 4 000 OOIJ 00
180 fl70 704 C5
251 6:J{ 6.53 00
• 451128 367 0'">
7 859194 73
4se !ls7 ss1 n:
'
•
"A 2
E:.X.t;t::i::S OR
!l2ff!QD
(807 128 00) :Z1 73200
(134 000 00)
50 66S 8i (70 000 00)
116 621 61 i78 907 501
(1 8n46M 15) (24 488 CO) 66 440 43
7.i7 051 24 (586 .262 95)
{1 770 415 29\ 73 015 00
(45 753 6~) [IJ 86)
32 092 50
(3 G3S 878 SS}
(3 ti36 879 90)
Hl69 194 73
4 232 315 78
f'.flUNTY OF UN!ON
C:lJRRFNT FUND
STATEMENT OF REVFNUES ·STATUTORY B.AS!S YEAR ENDED DECEMBER 31 2008
ANALYSlS OF NON-BUUGET RI:VE.NUE
Added County Taxes Revenue Accounts ReceNab!e Med1cal E;.o::am1ner
Te!eptwne Comm;ss;ons and Ceiiular Antenna Rentai Insurance Refunds L:en Fees State Treasurer T:tle IV D Reimbursements State Chancery Court Saie of Scrap ana Purchasing AuctiOn Sate of !>.~aps!Cop!es Mentai Healih D1recwr Benef1ts Refund Employees Coninbut1on Heaith Benei1is Emergency Managern_e!"t S;te Plan Fees Welfare SS Refund Psychiatnc lnst;tut:ons Natures Choice Pnnt:ng and Duphcat:ng workers' compensation Ccrrect1ons Pror..essmg Fee ja1i inmate Med1cai Co • Pays Ja1! Res!!!ut!On Y M C A Herb's House F1re Tra1n1ng Academy
Prosecutor Prosecutor Discovery Lease F;ber Opt:c Line Vacat1on Purchase
SSA Probat1on Fees
Park Polrca Fmes and Re:mbursemen!s i..Jmon County Voc Tech ·Local unn Banas Ct"!l!d Nu!nt!on Jobs in Blue IT Shared serv1ces P!ann;ng Board Concessions, Vendmg and ATM Machrne Mrsce!laneous Recerpts Refunds ~nd Canccl!~trons Grant Rermuursement- Auto TheM TasK Force ~itotor Vehtc!es .Refunds Postage Rennbursement DDD lnst!tUt!onal Oevelop D!sab!ed Data Processing Reimbursement Constructron Board Appeal Utilities Auihonty lnterlocal Agreement Jury Duty T;aff:c Safety Federal Emergency Management Act- FEMA Accrued Interest on Bond Sale Refund of Grants Shenff ProJeCt Lifesaver Reimbursement State Cnm1nai Ailen ASSIStance Program (SCAAP) US Marst'ta!!s Lease North Broad Street Pavmg of Unron County College Re1mbursement
A-6
A·8
A-4
A-1 A-2
$ 829 6i4 59 1,456174 21
a 675 63 188 345 55
39 906 00 119,88913
7 811 co 6 000 00
142,642 87 200,289 60
57 000 00 6i 097 96
172,226 24 7,524 50
13,026 DO 17 668 38
304,591 09 105,11618
4 899 05 5 509 24
28,800 00 28 490 00
i65,627 92 20 555 34 36 664 32
354,693 95
11209810 5 706 50
103 910 00 48 610 89 55 000 4i
8,5QO DO
27 300 00 59,245 51
228 280 15 90 75
149 551 30 6,228 07
593 660 56 324 00
2,300 00 5,7'\3 76
37000
i,942 82 15,287 98
15538510 182,023 14
57 202 48 863 015 00
66 70'\ 00 2 084 00
?3,549 29
$
$
The accompanyrng Notes to me Fmanc1a1 Statements are an 1ntegrat part ot thts statement
I I
'A-2" SHEET #3
I
I 860 07917 I
5 895 00
I i I
i I I
i I
I I I I
7 003,220 56
7 669 i94 73 I
I
GEi\ERK GOVERi,jMENT Co.-~nty Manc'J"'rs Ofii<X'
Saianes and Wages Olner E>;penStOo Speco~l St~dte8 and lnttm:tves Mt$eeii!Meous
B<:lard of Choser Frwhoklers Salane$ and Wages Other E~pense; Annual Audit
Cther Aocounbng and Audtl Fee~ Mt~cellaneous
Cieri.: ef the Boa!d Satanes and Wages Other Expenses
Advtsory Boa•ds Commlltees and Commtss:on~ Status or Women Ad\l;sory Board
S<>lane~ an<:! W~o;t'!'~ Ot!1""" bpe~~e~
8"er:!<l!"!::!cct""'"' Ss!Me~ ~~ We~ee O~~cr i::xpen~e~
El•:d;<:m~ (C<Jc>nt)' Cierl'~ Sa anas a~d \'/~gc:::
r.nU!>!TY QF \ INIDN
ST."'.TEMF~JT 0~ EXf>ENtW:U"!ES STATL:T0°v <>A'-"<'-"
~.h.R CNDCD 0[,..EMBER 31 2000
A'i''i';;.QPP.JATIGNS
E7J 605 OD
eoc ooo oo 15C 000 00
268 500 00
169,950 00 IZ2 85000 90 000 03
723 653 00
9!> 000 00 5 50(1 00
o;nn nn
11!37 "980[) nn ooo !lo
1,254 7116 DO 1,1lCC,~OO 00
1G5 J4~ OD 641 DOD DO
,
auoc,;:::-;- AFTE" MODiFiCATiON
67J,605 OD
aoo llOO oo 150{]0000
274 500 00
16995000 1 ~",8511 00 90 oco 00
759 653 Q{l
95000 00 5 500 30
o;an nn
'7874980D 170,0Dtl CO
~ 5:}4,7~6 00 2 05C CCC CO
217 :J4G oo 64HJOO 00
,
EXPENDED ='AID OR COMMiTMENTS
1>44 951! J7 , 463 6$0 74 3J6 :).\9 26
44 007 51 13 30;92
26B 500 96
169 950 0~ 27' .~(/(] ()() 100 350M 45411 15 2,f!Z1 "
155 996 37
74 143 14 S 4S6 60 ?~ (1(1
49<; nn
' ?63 303 1V 133 591 85 3 21!8 38
~ ~21;21 81 ~ 823 65~ ~G 37 ~47 51
1aG,~~2 1S G~O S6S 21 15,539 63
]8 646 63
a? sa;. ;;1
5 999 0~
41 667 29
2 655 63
1t JH! ?R B -17500
5DO
2<1 '9-! .'!3 ~~ 11875
51 374 j~ 38 g~4 20
30 752 81 24 Si1 i5
_A_-]
SHEET Itt
UNEXPENDED BALANCE ~1\NCELED
150,000 co 100 oco co
~~ -
Dlf•t,., <:!f D!r.,d•-" sruaroe~ ~nd W~ges
O!her Expoenees f<.ti:~ Dt:i:go:\:c~~ R~:~tf3llC~ .~.~t P L 1!006~
Ch 2~ ~;narc:&! Adrn;;::~lcot:cm
S~iar"" and YV.,gcs O!her EJ<pertlle5
0"11~.'0>11 o1 me Treaw= Saiam•s and wages otMr E:oc:non~cs
o.vrs1on of me Comptro>~er Salant<S and Wage~ Other Expen5e~ D•vrmcn of fn:ernall'ludrt Salanes and W:~ge:; Other E>o:penses
lleparnn..r.H•\ La.w Offrce or County Counsel Salane~ and Wages Ot'ler~ertses
0PVPSP0rl Ol COUO(V AdillSter Salanes and Wage~ Other E~~:>enses
Offir-" nf norsdm
S~!!!r•~ ~~oj w~~e~
Otl-oer E"l"en•'"~ D!\'!SiOfl <:f Motor Veh1C!~ s~!or:M andW~ge£
Ot~cr E~pcnc%
- iiiii iiiii
COUNTY OF U\iiON
CUBKENT FUND
STATEMENT Of EXPENDITU.~ES- STATU"7"0RY BMIS YEAR ENDED Df"EMQFR 31,,_2_Q.Q]
APPROPRifillON_S__ ~ BUDGET AFT~R
BUDGE:< MOD!E.lCf\.TION
24t:;:nr:;no 2s:, n<>l)o 70 00') oo ?t,MOr:'O
sss,sn on 5SB 67£ !CO
1::ms-11 uv HB 441 GO S 000 ilO 3 000 co
298 266 oo 304 266 00 2 ~00 00 2,soo ero
!!28 Ofll oo 9~~ li7U ou ;u UUU L;l) 22 OO;J uu
16ll195 0() 14~ ~9:>(]0
2 DOO 00 2 CXlOOO
1 215 664 00 12~566400
525 BSO CO 52.5 560 00
341.153 OCI 349 593 00 (J 000 00 6 000 00
2BO 521 00 269 3.21 00 11600000 11600000
1 liJil :;><;R CO 1 .;;13P. ?~~ on }Af'ir, oooca "'2'~llCOOO
'
== ==
A-3 S· ;Ei::f #l
PAID 0~---c&~~~~~~~~i,~',c,,-------- UNEXPENlJED BA.ANCE
CANCELED CHA~E_Q PAYASLE
24!l flliS 18 ' 7 ~<)0 fR 5(!77!l?!l
~51! 4BS 9:!
H~ 3C1 75 1 300 00
30130564 5·J 00
80;!: ii84 45 1J 73Y 27 ~:~tiii5Ui
128 425 t,;\l
' 153 Jfl> 93 395,Jn as
34466631 2 479 11 1 710 62
284 512 49 35 J5B 95
1.1'01 ~:>.4 56
' ,,~ '\411 4.~
1111!!1 1111!!1
364762 $ ~ 1 <l~.~ 1 R
1,57S 25 •, 700 00
2 957 3S 2 -t50 00
26 SS5 52 i~4 iiJ
4 ne es 1 810 07
4 708 51 13 206 ;32
1g~'144
11\<11%tl?
~oc oco co
30 QJO ~0
sn o~o Jo
1111!!1 !!!!!!!!!! -
- -
_GENO:RAL \.OV[Rtoi.LEilT ICOi<W4UE~)
c;,,,~,u.- ui p.,~\,1("'"' M"""~'""""'' "'"' '-~""' """"\lUll'> Saiane.; anti Wages Otner Expen$eS
Drvrsoon 01 f'urcMsrng saranes al'lll Wages 0\her Exp11n$es
Board of Taxalron Sel11nes and W.sges Olher Expen<JEs
County Surrcgate Salanes aM W10.~s Other EoqJe,ocs
..
DIVISion of Engmeenng l~Od al'l(j FacilitieS PIBMIOQ Salanes and Waues OtOer E:u>fmses -
Oe~rtmeMof Parks and Commun•ty Renewllf OffiCe Of DIIIICior
(l!_h~r E.~pe'!se~
D!v ~:on ct P!~~n!OQ ~nd C<!!>'.r:l'.!fl!'~ Develcpm.,~! Sa\a!1'l~ s~cl WE(l!l~
Other !:)(;le~'*'" :J,v:=:e~ ct Cu!~Jia! f:~d Her>~age Nf:::r~ S~i~naa <m<.l \'i;>ga~ Othar [opc~sc~
D;·.,o;o~ ct rmk Mamten<m= <md A~mi~=~tmtoc Suppmt Saianeo ;;;~;:;\",'ages Otlo;;.- E~penso.;;
D'v'~"-"' ui Qu;r o1,~,.,iouu5 s~ianes arid -.·oag.-;:;
DIVISIOn of f'iiimir~g ~nd EIM!Uiirtl.,n;.,i 5&fvle;e,
Sa1anes and VVage~ D'v"'""' oi inf[Jfct>auGn Te<:hnG og•es Salanes & ~-~n!)c~
ot~er t:xpenses Pwthng ami f'U~K;~trcns
..
JOTAL GENERAL GOVERNMENT
.. .. .. iiiii
COUNTY 01-' UNION
S~.-".TEM!:NT QF E."PEND!TU"!ES- ST.~,-:"UTORY B.'.S!S YEAR ENDED DECE~,'-~!;_,C( 31 20Ct!
___ Al''P~O~RIATlCNS
, ;se ;::;4 oo ; ~52 liOlluu
145 443 00
300 000 00
149,;>7() 00 4 001) 00
I):;O:l;t~OO
39 795 00
1 375 72200 76 50ClM
170 489 oc ~~.OM nn
22S'38S \lQ 655 rM nn
;216 ~35 00 8 coo 00
' 514 552 " ' fl75 000 " ' ;a9 ss~ oo
' 664 337 "' ' 4i16 463 00
' 625 213 00 f" UUIJ Ull
" R27 458 00
BU:::GET AFTER MODiFiCATiON
115il~1<i00
~~2,00tJ uu
757,4~3 00 JOO 000 00
249 270 00 ~ 000 00
~50":>98 00 39 795 co
1150722.00 76 5M 00
,(lrJ4~9 (}0
.1.5 oon no
2376!!9QO 671 000 co
260 1~~ 00 e coo oo
' 514 G~2 00
' <Ji:> ()()0 00
' 109 6S3 00
' 664.337 vo
' 554 .c.83 uo
' <><:" <:lj Ull __ ,_5,~0~
" 022 458 00
;
•
PAIDCf;.
'i5i Ju<-~~ $
:>\!<! ""~ <!!!
' '
741 589 €7 268 921 02
222 407 79 3 691 22
1>1'0 ~28 fJ7 18 585 8~
848 HS 29 5810249
'" "' " " 945 29
2~4 T!~ 47 5~1 1L9 51
2SS 017 31 e oaz :>3
41'3 237 O:J GH3 $7"r 69
2 0~7 ~50 37
' ~6J .;o;; "" ' 541)' il7U " ' 4US Hl:ll4
Jfj 211 " " "' "' " '
EX~ENPED
COMMiTMENTS
24 1913 58
tOO 00
417760
5 381 52
lt14 487 Bll 1300::1!0~
1 871 4€9 09
fne a,;oompanymg Netas to 1he Fmanvai Smmments ari!lan rntegrnl pari oi tms srntwni!lll:
111111111 111111111 111111111
6 ;;o;; 6.<: ,;; •35 88ll ~u
1~ ij5J 1J
15,8BO 40
26 862 21 70818
so 469 43 1i 030 56
101,97371 13 015 99
2 9''; ..,, 159!:!? 51
2 U? 69
15 ~14 ~7 20,817 43
551276 3553196 25 7liC 0~
UNFXP[NDED BALA.NCE CA~·CELLO
:roo ooo 00
75 oao oo
111111111 111111111
Grooo lnsurtl~ce PIM for Emploveas Sur<>ty Bond Pr~rruums Qlh!Jr !n~\or,;~nc~ Prem1urr~ I~.-~'"' In• Ernpt<,y""~ Emp!oyeH' Pr<=scr•p!<tJ~ Pit!~ Sl~~!a! !>!an
TOT,-",L. .NSURANCE
PUBLiC SAFETY s;,.,,r;·borr, ..... Saianes arn:i W..Q"es Ooner Expe"scs
Oeparu.,ent of PUOIIC S...i..ty UIIJce oT U1reo.:tor Salanes an<l w.oges Ot~er Expenses
D1I'ISIOn of V\lei~l\ts a'Kl Measures Salanes and Wa~s
D:v1s1on of Co"Ted1on5 Salanes and Wages Other E>::pens .. s DIVI~Ion of Consumer Arla1r5 Salares and Wages Olher Expens"s
D•v•s1on of Med1cal Exam1ner Sala~es <!<nd Wages Other Exo.,nses 0Ms"m ol Eme'l:lency Managemem Selanes and Wag<ls Qlh"r e'Xf''"'~"~
== ==
~URRtN f ~UNU
l:il/•TEMENT OF EXPENDITURES- S 7 ATUTO"lY BASIS "EAR CNDEO DECEMBER _3), 200S
APPROPRIATIONS 6UOGST AFTER 1.'0DlFICATION
30 724 000 co • 30 "124 000 OJ • '2 BOO 00 '2 aoo oo
945142100 9.451 421 00 ?0 OGO 00 ?0 DOD 00
R 1M .~nl"ltltl rl1(lO OO'J nn
' 100 '..'QOGO , 100 000 00 uo aoo ~a 27!J 000 0~
so 279 22~ 00 ~'!.{;7~ U1 00 '
15 324 356 00 15,44S 356 00 41S 643 Oil <\1S S43 00
2J5 O:l2 00 .27i OJ2 00 5 ooc 00 5,000 00
W:lltl~IJU ;<U~ lU~ UU
11 162 828 52 11 162821!62 57001!-4015 5 700 840 15
239 975 00 239 975 00 4 265 00 4,265 OD
726 679 00 I56 679 00 400 000 00 350 OliO 00
Jll2 331 00 365 931 oc 239 574 ~0 239 57<1 00
==
.PAib_:)_R~
CI-:ARGED
3lJ 07& &&5 52 $ B 310 00
723431767
R ~~7 101 411
~17 46~ 23 270 OOG GO
-'!7 051 M~ 1!5
1~:l~::JSC.021
17Z 500 DC
261 714 21 412 5S
i84 iO'i- 75
1'0625941~
479C13330
221 105 29 2 221 67
lV 071 96 176 992 99
37S 5€1 07 1"14 !107 99
EX"ENDEil COMMITMt;NTS
PA'r'AE!LE
5 855 73
154 778 B5
31!11'; :332 .:!.()
545 sse ee
so :::so ;;u
475 J6
s22 ~sa 47
43 so
70 025 84
ll4 172 411
•
'
A-3
~
UNEXPENDF.O BALANCE
CANCELED
141 475 75 i 500 00() 00 6 <lBO 00
2 Ofi2 324 48
'o nor~ nfl 11656514 222 53(!77
ij;j 7S<i IS iBil U74 iU
~ ~ii' 7~
~ il2 05
HI OOU 2;,
10()234 3S 568 348 38
1!1 866 71 1 99B n
2!1,607 04 100 !181 17
7 369 ~~~ 593 52
!!!!!
500 000 00
!!!!! !!!!!!!!! !!!!!!!!! !!!!!!!!!
iiiii iiiii
PUOUC ~·~ETY o,.,~,u" ui PoUco;
S>li<trol!s and Wag•n o;nec ExP<I~fi<l~
OtvlSIOn of i-leal\~ Sa1anes and Wage~ OtMrE"'!)enses
County P~ecu\<Jrs Offi~ Salanes and Wages Ol"l'!r F~penscs DIVISIO~ O! Corre~\IOilS
Salanes and Waget O':her E:o:penss~
iiiii
Contrrllu~Gn kl Sa1l Conservat1an D1stnct (NJS 4~422(!))
iiiii
1 0"1 AL PUBLIC SAFETY
iiiii
Dc~::.1.rm•~t cl E··~·""'"''ng Pub!"' Wari<~ a,-:::! F::c:!rt:c~ ~-~:::.~n~cm.,n! Offia~ of Dlmctor ~~~es MO:: W<':go;~ Otr.er C>:ps~~e~ DtVi~i\JI-1 Vi Fubio,; VVV0~5 s,.; .. ,., dfl~ -.·v.,y.,~ Oin"r ExP"'n""'" DIVISIOn of Fa~;~il'tiU Manag~mem Saiar:es a.-.a i'vOIIolW 0\ller Expenses Comnbu~nn for ~lood Con1tDI
T01 ~L OP!:RA Tl0NAL)3 ER_VIC:: E:S
iiiii iiiii iiiii iiii iiii iiii
CDUNTY OF I_I_NION
31'ATC:ME~":" OF E.".PENDiTVRES- ST.~.TUTORY !!..'.S!S
& 600 tii5 oo ' 7 011) <> 00 ' ll9tr~3220 :j;
223 000 00 223 000 DC 210 538 61 11~9273
176 :>JJ co 163 5$~ 00 112 462 92 96 000 00 46 000 00 13~1H2 1 7V5 77
111642 562 00 18 557 562 00 18 053 M5 14 7!15 000 00 785 000 00 562 284 25 12831008
17 215 412 48 1721541248 16 735,750 211 6 575 159 85 6575,15985 51Q75;>341 80:151Q 84
21 961 00 21%100 21.561 00
RS 1110 on no ' ~~~00 ' -~_!,:<iR~ ~~~~ • ~~c'\Z~II
55,52~ DO 55 22C DD 62,439 i;j :<a uon oo :1'5 OQC 00 5 439 00
i 056 190 00 i 0~5.790 00 i 077 654 57 -'6 UUO (,IU ,;7 000 U() " 11() 1~ ~btl~ 1J
~2~41!100 0299411100 5,23972044 a coo ooo co S 000\lOO 00 E 940 19B 77 1 016 766 60
22 4-55 00 22 '+55 00 1920150
14,4~3 N6 00 14 547 S46 00 ,~ 375 !.i6J J4__ 1 0:22,4J4_j!Q.
The acco"l'lpan~'ng Notes tc the f,~anaal SU.tements are an >nlegral part ol th1s otaJemertl
~2 91)2 iiu 1 051!66
11,070 OS ~\} 322 81
284 1M 86 £14 <lOS 67
229662 2(l
17~ 11660
' 1.91l1,047__!r.
2 76\J Dli 2:1' 5S2 LiD
17 9:).5 .. .;;
iii 75
i>\1 ISO 56 4;!.()3't '+3
3 253 5()
149,547 76
'
'
UNEXPENDED 5ALAi~CE
C,o,r.'CELED
220 000 00
2so ceo o~ 400,00000
~:m onn o~
HEALTH AND WElFARE
CnoDied Chlldrell Deoortrrent of Run neb Spec.allzed Hosptlal cf Unton Cmmty Salartes and W;og10s O!tler E~~~~
A1d '-" IJ~·"~ C"'Hl!y IJm!d New Je•~"'Y-
f'~ych:<.lr:::: Tm;:;tmc~t
OIT.e> C:<p.o,""isos~
"'"'"'"''~""" ur p,.;,.,,-,u, ,-, St;;\., ,,~M;.t;;;;c~ lur ""'"'taijy "'""'".i"d (N J SA ~0 4-79)
Matnmfmnce oi F'aiocms '" Siaie (;.,,dill~ c~""'' New Jersey Bureau of CnHdren·s Scrv•ces iDYFSj 1.1epanmem <Ji H~m;;tn ~rvtces UlltCIEI 01 U·rectof .Salmtes ami Wages Other Expenses OM~ on on A~,n~ Salanes and Wages Other bpen5el; Dovo~·on or YOlrth Serv:ces Salanes and Wages Other expanses Re!oC<ltmn ol CeteniKln Res den!s-Contrae!n!l
Dtv1S1on of Soc1al Sorvoces
Salane~ and W~es Other E~~ns"'s n'v's'o" ol Plaflnorg !':;,l~nl>s ~nrl W"!]<>~
Othl"r "'"""'"~""' CO'!'l!"!~n'<:y So~•al $!'rv·c~~d!~~~ P<>o>r Gm"f'
T01.~.!.. HEAL TY .".Nn WELFAR<'
- iiii iiii iiiii
liUKKtoNT EUNW
SfAIIoMt:NI U~ EXPENDITURES STATU I UK"\' ~P.SIS "I'EAR,_E:N_9_ED DECEMBE:R_3j, 2008
APPROPRIAT!QNS BUDGET AFTER
BUDGE'T MJDIFICA'IION
3S ZOO 00 39 200 00
21l60C 000 00 29 175 9'0 DO 7 ~[Ill (1~0 ~0 7 5~(1 0(10 00
9 tlCQ{!O 9.~·~a oa
s ::::::::: :::c 5 an::: on s ·12::: ~n oc .. 120.~:32 00
;a s2o asu oc ·,.;; 1020 600 OJ 46 000 oc 4S UOO QJ
4,43i 5i2 OG 44jj 6120~
4 \lOO f!:lti Oil to ltif 7~(; 0\.1
2 3~1 000 Oil 2«41 UUOU\.1
221 8S9 00 224,289-00 7102(14 00 770 204 00
90S 293 00 908,29~ 00 101 100 00 101 100 00 13~ 000 00 1J5 ·JOO 00
28,50!111'!1 00 ;:>B ~OS 181 00 7 997 991 00 7 997 991 0(1
408234 DO «08 234 00 3 500 00 :; 5000[1
?m:>.noooo ? o:-;.; mm nn
PAID OR CHARGED
29 40000
2~.879 751 62 s 930 544 19
Sl>tl7S1322
169205CQQQ .;;; U.OO Oil
.,,-,.3; 5i20G
to VfU J;J~ \ll
llil~ 011 to4
222 828 98 464 &ao :n
MB 735 10 8919€76 88 614 12
27 024 641 19 7 252 442 82
338 435 23 , 038 B4
7 m~ non oo
11769~,512!Xl 1'!! !>4~ 822 OQ 113 299 "-60 7S
EXPENDED C0\4MII\4ENTS
"A "fABLE
!)60000 $
222 ~~f 4~
269 05~ 63
3 341 54 23 89ll 2~
334 6&4 03
617 3£
_____1J!51 t•a 71 $
296 158 38
23227~ oW
5 000 00 :!:1 J11l 76
~f 1t; 03 110 43; C3
1 4€0 02 16 4€5 00
9~ 557 90 a SE1 60
22 487 63
4~3 539 p· 1098415
69 71l8 77 1 B44 CO
~· ~!'S 2~2 5.-
A-3 ShE=T ;;c
UNI::XPENDED BALANCE CA~CELED
250 [loCJOOCl
150 000 00
1 000 ooo 00 400 000 ClO
1 s~o aoo oo
11111111 11111111
iiiii iiiii iiiii iiiii iiii iiiii iiiii iiiii iiiii
.C.Q_Ui'HY CF U~JiON
CURR"VFUNQ
STATEMENT Of EX"ENDITURF.S- STATUTORY BASIS YE.-\R END<OD DECEMBER 31. 20na
EDUCATIONAL urrrce 01 County :,upermtendent of Schools Salanes and Wages Other Expenses
Vocat10rtal &~ools Unmn C01.1nty Erle,.,;ron Servu::e rn Agm:uHure, -lome Eoonomrcs end 4-H S~lanes and Wage$ other F>r>en~es
Uruon County Co.11munoty College System
R'"rrnhu.-.;~me~l fot R"5rd~t~ .O,~"dr~g Cur.of.(:ounty TwC>- Veer C,.la~e!; a~!l V(l~.;o!!(ln_~l Sc.f"-(><;ll~ (!-! J S 1B_A_ 6-!A-23) ;or(!(~ J S 1~- 54.23 4)
28810400 12,500 00
4 034 250 00
245 827 00 11000000
1252265100 375 QOQ or.
ouuGtTAF1ER MOOiFiCI'.TiON
290,504 00 12,500 0!!
4,034,250 00
250 527 00 110000CO
12 ;>2~ 651 00 "2~ (ll)[]t;ll)
207 000 00
l-'AIDOR
~
284 954 11 5,620 ~1
4 034250 00
24B,86S SO
Sl844 08 1:?.400478 46
24<1. 65(] 00
94}1~2;!
Educab-;o~a! S!"n,-•ceo: Comm!S~!an (N J S _A_ 4!) 23-8 11) ~n_d [N J 9 _A 1~ ... 6-l!7) 20? O!l'.l OD ?!!!J!l!! !!!! 70 !lOD OD ___ 7q,O!JO!J!l
'J~lCL...A,SSIFIED
f'ncr Y<lar D•i:s S;;;iary AdJ~;.:.-;;;;;;t :;;;.;k Le;;<;; P.-.:rm<mt c.:,,-,;,;."'~dtR;;k;:; t;,;,-,;,r,t;; Uiririr"s
TO'.-".L ED!.!C."-.T!ONAL
TOTAL U~ClASSiFiEU
H BSS 332 OC
HlG:ZS CO 3 48~ 33C 00
250 GOO OC 1 700,000 (iii 900Ci00000
17 'J22 532 03
250 OCO GO 2 iOO QUO UO 9 150 DOli GO
H 467 996 89
60000 ()() ; ,aoo ooa oo 7,3909i69i
EXPENDED GUMMi I M!::N I:>
51 80
122 172 54
7>'!0 6?
$ ~2~ 0~5 01
i,72i 529~3
3<10 243 300 00 $ 340 143 300 00 318,54945027 $ B6971B940
The aecomllMVIn!! Notes tc the F•nanc1al Statements are an 1ntegraloart cf th1s statemert
5 549 89 § 797 79
1 7M40 26 155 92
(0 00) 1~0J.-~OQO
'1190:510
331 sco 10
~no wooo i37253ii6
'
iiiii
A-3
SHEET In
Ui<iEi<.jOENOED BALANCE
CANCELED
fi77165S55 S 4125,00CI73
iiii
PUBLIC AND PRI\/A"TF f>Rfli~RAMS OFFSET BY REVFNU£S ~~<tk~!P(! F,_nd~!C'r GrBnt.>
Off~-""~ -"'s•~g- St"l" Gromt (4C\A 4-~7 $18 MO Orl) U~•cn Ccu~!V O!der .".mencsn s !'-.t;;! T~!e !!! ('!0.". <!-S7 $21 315 00)
M:'.td:
P~ro;traro6~-f.ia6rly and H~~d;CdUf>Ud 1 '"'"~po;tal;v~ i;t:.; XX Makh
Pa!dUdf•~•i-M;,tl..,., Trsnsuolial:1on !•:x \1,.:; EiU;;,-i~ T•i·t; XlX Heme Heaiih Care-Trije M-New jer,...y Dov!3IO:l of PubiJc Weiiare unoon County Hurran Serv~ces Planmr>Q AdVI$Ory Counc•~ 401\4 il7 $1~ 5iiii iiii) Mat~h
Gommu~rl)l 51'"\IIC€ B'od< Grant (<lOA 4-~r :S620 549 00) Commumty Ca~ f(]rthe Elde~v T1H" XX
Match lntoxrCilted Dnver Re~Ollrce Center Commuml)l R1gh.t To K~ow Protect Semor C1t•zen and D•ntle<i Resrdents Transportat1on Asg•stanee Pnx~<"am Jarl Dr••ersoon Polot Program G""-'n!)IWI<I<o< C<:>mDr!.>Mn~'""" Alc-c>~ol Pro<;Jrnm
St::tcJC:::mmu'l•t-; F'1lrt~crsh'P F'ro;;r:~m WPrk f;;~\ ~<;;w j;;;s;;y (Ft t: A C ~~ ) (.eO A 4--87 $5. C€5 35S Oll] ',",':;r~c'urcc L;;-;;;,-,-,;;-~ L.r.~ Pmgram (4CA 4-37 $243 0.'~ OG) 't,'c..-l,f.:..-.:..; ;,...,,:,,.~"t A.::- JTPA ;;;ta;Qs\
'vVcrkforce ;"""~'m"n' Aco: [\oViA) (4QA ~-.67 $2 .SGQ 524 ihl) -.-vcrkforce rnveswemP.ct- [);sabnriy F'"Uwem NaVIgator
wo.-xrorct~ mvestrrem Act- 5ummer ''""' wor~Torce ueveJopmem i'an~erslliD (<iOP. <i-i;7 :ii71 22~ 00) Semcr Farmers mar~el Personal Attendant Pmgram f<yan Whrte T•tie I HIV Emer~:~en:::v F<.~nds He>U$1n!J O~ort~ndres for Pecple W1th AIDS (HOPWA)
COUNTY OF UNtO ..
CURRENT FUND
STATEME~T OF EXPENDITURES- STATUTORY !lASIS YEAR ENDED DECEMBER ~1 ZOC8
A~PROFRIATIONS
BUDGET AFTER BUDGET MODIFICA110N
4'J 5JQ !!!) 21J1 ?4" CD .ir!MOOO 58 000 0~
~~827'1500 3 50" 0~1 C·~ 5.1: 853 co G4 853 DO
142 :>24 ao 142 524 C:l :;(1 95$ GO 30 SB~ O(l
500 WG 00 500,003 OiJ 100 000 Uu 100 000 (j(l
ilii 1ilJ Ou ~Q il6J w 15 900 00 15 90i) Q;)
196 700 00 817,<!49 0:::1 469 725 00 -1fi9 7/5 ()()
204 096 00 204 093 00 150,000 DC 150 00000 1640100 16 401 00
1 997 201 00 ' 997 201 00 66 <)50 00 5t! 950 00
949 083 00 949 083 00 200 000 00 :2[111 ono nn
'D 800 OQ 1a:;.oo oo 250 2~!! DO ?S!'J 2~!0 !!0 ~41 E22 00 447 ~;>;> O!.l
5 Hl6 35€ DC 24;l 078 oc
1j,-14G CO ,., 44~ oc 10 OGr. tlC 111 GOG DO 73 31:1 Gil :1,.873.S36 oc 11 85:100 ,-i,552 GG
i25 2Ji iii! 1<:5 23i oc 7i,.U2 00
3 (;()() 00 J IJLJIJ 00
902 1M 00 9021~/ 00 2 i{)j 129 00 2 101 1;>!; 0{)
275 coo 00 275 QOC GO
PAlO OR CHARGED
5!!!)00 (!!)
"50~ 03~ 00 $4 a~:> oc 1~2524 30 3(l 955 30
500 GUO JO iOO GUO •JO
80 iii!~ 00 1~ 900 00
ll17 249 00 469 725 00 204 09B 00 1 ~0 000 00
16401 00 199120100
liS 950 00 949 083 00 208,000 00
18 30[) 00 250 2~5 !!0 -<:~7 62200
516535500 243 073 co ~~.~GCG
100110 OG 2 873 .838 uo
i186ZUO i;25 2.31 (i(i
7i 222 (i(i J OUU CO
1102 111/ {)0 2 1{)1129 {)0
275 000 00
EXPENDEC COM1'.11TMENTS
PAYABLE
1 re acce>mpan,lng No~es t~ tne hnaflCoal Statement~~ are an mte~Jrni pa.-, oftnls mternem
- - - - - - - - - iiiiii iiii iiii iiii
UNEXPC::NDED 13AL6.NCO: CANCE-~ED
•5o oro eo
iiii
- - iiiii iiiii iiiii iiiii iiiii iiiii
COIJNl-Y OF l_:N!ON
STATF..~E:NT OF E)(f>[NO!TU~ES- STATUTORY SA::::~S YEAR ENDED D:;:C:::MGCR ~,j 20CB
"'IJEiL'CANu i"'"IYi>.IE PROGRAWS OtfS§ 1 ~y Ro...v'i:.NUES iCONTiNUEDj Nc.v Jc'Sel' b011ernors l.ounc~ '"' AlcoOOiiSin ana LJfUII Aouse
A\1\ar.<:<! to f'revenl Alro~l•sm ano;1 DTuiJ AWsa Corrmumty llomeless Asststar,=e Suppormm Housm!J Pmgram McK·nney- Ve<llo Homeless /40A "'-i:lr $2 98~ DZO 001 Traff-c S•gn~ and Marl<•ngs Ve\eran .. Pano\rarmt Program {40A 4-<fl $12: OLO 00) Jwemle Accmmtabollty lncenl1<t11 Block Gram (JAIBG)
Match CounCil on the Arts(4lJA 4-87 $1"-4 726 OCll
Match Law Enfo~me~t officers Tra•M"l and Equ1;>ment Funo (LEOTEF) Count)' En,.,ronmenla Health Act (Ct:HAI I "w lnr.om" He~lmg ~d Energy Ass• stance PrtJgram
(.ntJn!\' WBHar" Age""'!-LIH"'AP CWA f-;<!o!p Ame~;::.;o V"l!" A_<:1{40A 4-e:7 Sfg 1 3!l OD)
So!!d W!!~!~ s""''"~ G'"~t Comm'.mlt'f Cso."" P~'sm for&" E!d<:>rty ~no Dr:;Et>i'"o:'
9ody .".=or- Ur:.:lpp~n::t£ld
St=::-tie (r=r.t:v'! Pm.7um f';m:; G.-;mt(~O.". ~-~7 11:1~4 100 CJ]
J.;,t5 A<;;:;;;$5 <mrl R;,-.;<>i"% C<:.mputar ?mjj;'llm (J.<.RC) M~t~i>
.iar~"Y ;.s,.,~tal..:;oO C,;;c,-rr-,-ru.-rrl~ CaioOiji'voOfj iJ,O.CCi A$~1Sted L'""'~ (ALi Cl!regiV!!fS ;,,.,osuono" (CAf'i S~brag orai Tran~pori~i:on Program (40A 4-&7 $78 ~7 OOj
M~t~.fl
~nte1• Hel!l'.ll Gram (4\iA 4-1'.1 i-6 000 OOJ Un1on Count~ ilo"l)(l,cal Reserve Ccrp Se>xual AS!H3Uit Nurse f:xam;ner (~.'1!\it:::) (<fGA 4-tll $61 JSO QG)
Match CO>JMISHARE Cm~t Stop Vmlsnce illlamst Worren (40A 4-87 $.35 653 OO) ResprtE- Ca~40A 4 B7 S5 351 00) Respite Care. Prograrn lr.come
eo~ e5a ov :~;
64~ 105 Q[l
, ooe ouu w
5159600 ~ l"J3 00
32 095 00 25.8 632 00
32 !llnl 00
335 310 00 :i~n ooo oo 2~.0~7 nn 35iMM
""'~ 239 00
~e coo oo 9 QIJ(!(!(!
10:2 495 O!l 102 495 QC
40 CC!l CO 150 coo cc
::;o v:x: ao
5 iJOO GC
336 605 00
25 ooo 00
auc;;;;:T AFTER
Sri~ 65il Oil 1:>4J 705 00
:.l.9BO u.tu w 1006U0Ul)U
12 000 00
51 5.% DO 5 73'3 00
14'r 721'. oc 42 310 00 32 095 00
2581\32 00
32 008 co ts 13e oo
335 310 00 :l!Of) 000 00
25 f\47 !If\
3~ 1613 ~0 601 D':l QO 18~10000
36 ODD 00 g-11Q<JOO
102 .i95 00 10~ ~~5 ao 40 CDC 00
1 ~o,ooc oo 50 000 00 1a s~7 co H 71100 6 OGO CO 5 000 G·J
5i 350 G-J 1~ 337 (i()
~t GOO Uu 35 6~~ 00
34196600 25 000 00
f'AiDOR ~;..RGEG
ii•Jij 656 00 ~:>43 705 (ill
~<;55 u;;:o Uu 1 Cl!t; Ol.-U ut1
120()000
51 596 00
5 733 OCI 1~472BM
42 310 00 32 09~ ou
258 532 00
32 OOB 00 1s 1ss aa
335 310 00 :JOO ooa oo
~!'i rM7 OQ
~<; 1!':,; nn <.;O! 2>9 oa 1!.!4,100 (.10 :!!! 000 (!Q
9 000 00 102 495 00 1[.)2 1\'l~ 0~ ~C,COJ CD
15C 00~ 00 ~0 000 oc 7S1lll7 oc 1G7170C
;;; ooa oc 5 ooo oa
6i ;550 00 i5 337 Oil 26 000 ()0 ~t>t~~ ou
341 ~6E (lO
25 000 00
The acoompanvmg Notes to tne i'rn~m""' :;,tat~me1t! are an mregra1 pa'l '>i rhos swrnmenr
== == == 11!!!!11 !!!!!!!!
EXPnmco
COUNTY OF l,I_N,QN
CURRENT FUNCJ
STATEME~T OF EXPENDITURES· STATUTORY BASIS YEAR EN!'JFQ_DECEMBER 31 2008
E_l.BUC AND PRIVATE PROGRAMSOFFS~T BY REVI::NUE:-liCONT\W\!Fm Cl,.an Comrnu,.ltes Ht~lonc CCV'r.m!~~'"" Gr"M' (41'lA 4--37 $1'1} '3}1) 00)
Match Stt!-1" F".-~"''"'" Edu~""-\'"<' AG\-SI'E_A_ (-iOA 4--!!'? ~1 ~~ M!) 00) Se~u21 A_,s~_u!t e~ F>.epe Ca'e Progra!!' (~a.~. !!-87 $58 :2'?8 OG~
Rape C~re Ser..-:= !111 Coordlr.::J:"r (<!OA 4 !!7 ~25 OQO CO) SW'-" Hmnc Lar;d ~a;:u;;W -1'1' 2008 i4DA ~-il7 $1 40~ 8C1 00) ~~~uri'.r.ce f-.;ud r::;;;m~u=ma~i f-'rogram Po-.jOCt Sat.. ~-"~nbi;;t;ood (4CA 4--g7 $46 936 00) Mr.re<or Cau;;ty Scpj]uft,v~ As5,5td-.u; (4CA 4-67 $5C CCC OC} Local :~lo;;,-,;;;;v,-, t,;.,;:..,:.,·~ Corrnr>un;.:..au-:;, 1 Sysi""' ("-OA 4-87 :;.;.;:;·, G% UO) v,c.tm \t.';tn,.~~ A~w""""~ PiV'tlr~u, (4'JA ~--i7 $i09 202 00)
i.-l<rt~ir
Urh"rr A"'" Socumv iMtai•ve (UI\Sij Urbao Ace a Sec~nti intirawe {UASi}- i'Y OB (40A 4-87 $-oi BO~ OJ) urban Ar!ila Srn;vnty iMtm•ve (UA:Si)· FY UT (40A 4-fs7 $B 44J DO) Urban Area Secum~ !MiaUve (liASi)- P.ianbme F~re Tram1ng ur~an Area ::;ecurtty ln:tlill''>'" (UA.:OIJ- ~lr'it Decontamrnodron (40A 4-81 $7 OOrl OO) Spectallfll~rillrve ~nd T'ensportatro1 (4CA 4-1'17 $5731142 00) Unron Ccunti Auto Thefl Cram (40A.'I-87 $2~-r 570 00) C~udren'$ Just~ce Grant (40A4-B7 $9 COO 00) Chem•cal Bllfler Zorw (40A 4-1!7 $?4 600 00) Un'"" Coumv A.lrallCe Megan's Law
Match G'een Com.,u~~re$ Unron Coun~ Allred Servrees -Vocational Sc~ooi-{40A 4-B-! $2~3 668 001 Lodll ~ale~ orogrnm-lntmsectu:ms <ll Bread and s~mmrH40A 4-~7 $369 639 001 Child P:l5<.,.,oer Salet>i PrcQrsm-(40A 4-~7 $37 250 00) US DeP'lrlmentct Agn-cultui"e (USDA}-(40A 4-137 $26.933 00) N&Wal'l< Alltance-(40A 4-!17 S60 DOC OCI Hrgh Crash Area Gran!
Matdl L"'~d HllZ.!lr<l C~nt:rryl G-"'~1-(40A 4-B7 $400 OOJ (l(l)
== == == == == ==
APPROPRIATICNS
BUDGET
35 759 00
216 332 00 t05 032 00
30 000 00
31 250 00 15 261 00
5 087 00 3 coo 00
37 250 00
10 nr-;no 7 1-'l, ['I)
"3 ~lS 2!J2'l0
== ==
BUDGET AFTER MODIFICATIOJJ
-35 759 00 83 ~30 ~() 40,000 ()!J
,2!5 000 00 SB ~76 OC ~7 Hl5 OC 25 COG 00
1 ~os as; ~c 250 (l(l(l :oc
40 936 00 266,332 00 556 128 OLJ u;;;,2s2 oo 294i10U
Sl:l~ ~b/ \.IU 4 ~00 00
~ 440 00 30 000 00 7 00000
57J 642 00 2$? ~?() 00
9 000 00 44 MOCO 31 250 DO 15 2S1 00 5 087 00 J 000 00
243 668 00 3M639 00 74 500 00 26 933 00 flO 000 00 10 nfl on
'1 "'-! OD ~ 3?5 202 O!l
PAID O'>ie,---<CO'i0ii~f.:~;'i~M0°'f:,ii~;i",,------CHARGEO
J-5.7:;~!;'0 $ e~ s~o oo
120 000 co ~~ 273 oc 37 iG~ 00 ~~ ooo ~c
14c;so; uo 250 000 00 4i0 9305 00
266 J~2 0[1 se;; i2i:! ou -~~:..n uo :<\141 1 DO
).ll6 ~57 oc 4 800 0()
8 440 DO
::30 coc oc 7 coo 00
57) 842 00 257 570 00
9 000 00 44 600 00 31 250 00 ~526100
~ 007 00 3 00()00
243 6158 00 36g 639 0~
7~ ~ao m1 ?!\ !!:>.:>. (\(\ !5(l[l(l[ll)[l
10 726 ()[) 7 H10[)
4 375 2n2 no
== ==
IJN[XP[NOEO
B_A_LA'->CE CANCELE.Q
== ==
- - - iiiii .. iiiii - iiiii .. .. COUNTY 0."' UNiON
CURRCNT 'UNO
SiATFMENT a:: FXl'=ENOiTURES, STATUT:JRY 6;\SlS
l"'i.i6UC e.r~U l"t<.IYAII:: /"'K9UKAM:; O~fSEI t:!'f Kt::VtNiJES !r..;UNT!NiiffJl
'"""2 G"~ ano N~rco~cs Ylllell
CONTINGENT
IOTAl OPERATIONS tNCI,.LID!NG CONTIN(3SNT
CAPITA~ IMPROVEMENTS Capital Improvement Fund Ra;:,d R"sucl<u.;lr'!l
TOTAl r._.o.PJT_AI lt..1PRnVFMF~!0
COU~JTY ''!::liT SERV!CE P:lj-'lTIS~\ Cf Sed Prn,_p;:l Cc~nt; Cci~gc Flc~d~
Stat<: l'.:d- Count;· ~loge 8cr~~ '/::;cat•o··,;;;; Schoo Gon-:l~
SW.Lt. Ao~- Cuo..11iy Cuii~lol" 6v•...:~
vu~""'"'~' s~;'""' s.,,u5 Omsr&mas
Interest on NOtes L.ea~e '" lmpro~erlem N..IU\01'\'J-D~t S..l'l•~ UClA U G I A • State• AIC • (:OU"lty GOU~e SO 'lOS
DI'.M RestoratEon Loan Loan Rep;,ymErl'l• tor Pnn.:.pal ana lnlere$\
TOTAL COUNTl' DEBT SERV!CE
j'!;M< ENDED DECEMBER Zi ~DOS
' '
APPROPRii1TiONS
Bu 215 e~ ' &ti 10il eo
23 76:> 512 00
__ ,_ooogoo
~_cs.e 912 oo s
150000000 $ ~00000
9U~G£i At" I t:K MYUit-ll:AIIUN
1:J0,2'•S OC 130 215 00
.,a 769 899 oa
50,0()0 00
___1!!_~ 963 , 99 00
15<JOOOCOO 110\l ooc no
•
;> ROfl 000 nn >-,:;oocmooo $
2 ~0'\ 50C co ' 20~ 500 co 672 sac oc S72,50C 00
' 5ClC ceo ot:: ' :ie() C()O 00 12 470 coo ao 12 470 coa 00
404 066 00 4(14 066 00 12 430 o;;; 2Z"3~ iJO
6i2 2750[) 6iZZ75 iJO 9 653 J70 00 ;l 55:> U7C. 00 ; 959 792 (i(j 3%B' n2oo
' il2 ;14 0[} ' ;1;> ,,. [i(j ' ilO!l '" "' ' 008 351 >C
2UO 000 0~ 200 ooc >C
42 820,000 00 ,, B20 000 00 '
f'Ail.IOK L:HAKG£0
13021500 130 215 00
4056815100
359 117 601 27
150000000 s 1 1011000 00
~.:>~ .eoa aa 1072 500 oa
; :;co ooa cc 12 470.000 00
404 067 -~ Z<! •rJO 00 OiZ,275 ()(j
9 644 Oioi i5 ; 8"'7 Sil5 57
" 91'!1,1itl :i9
' "" J.Slll's~ 25 974 44
42 473 '" "
.. iiiii
t.;VMi\IIIIMt:NI:;;
PAl'Aill f
8697,)69'!Q_
Tho aGGOmpan)'1ng NO:..,; to 1'1<> Finan=! St.~termmts ""' a~ •nl"!lt"lll part or thos statamen~
51 748 Q(l
~CO_QQ_
8 873.4-U/55 '
== "-""
SHE"! !:11
iJNEXI'ENUEO BA.L.ANC:::
~
150 000 00
-----
_427~0007~
~ S55 25 il5754J
174 025 56
34() ass "'7
==
CURRENT FUND
STATEMENT OF EXPENDITURES- STATUTORY BASIS "EAR ENDED Df:'CEME>ER 31 2008
APPROPRIATIONS ----o"A"'"c0o0,~--cc~i!'~M~:~~3:~T8 BUDGET AFTER
DEFE:'\REO CHARG!-S ANIJ STATUTORY EXPENDIILJRFS
S!l'-M_,ry E.~r:>e~d!!•!r-e~ Ctmt~!:ml!onT"
Pu~!:c Empk•)--ees' Rett~men! System So:;;;;;l S;;::'~nt'f Sy.;tllm \0 A S i ) u~ampfuymc;;t Cumper.so~un fnsuram:~
(NJ$A 4~~1-:lCt ~q) 3h;;nfi' orr.~-ofii' F';;,-,~ "'' Fu11d
Pui1~-., «mi F""""'"' ~ Mw"""'c'\ FumJ ..,( NJ Defined Coiiti'•i>~1•on Fiei•rem•-:>11( i'fUgn•m
TO'lAL lJEFERRED CHAR:iESAND STATUTORY EXPENDiTURf'S
10 IP.L BUDGET APf'KOPRIAiiON§
Budget Appropnatron by 40A 4-.!17
Ma.tctlm,:; F\lrnl~ tor M>~<:.ai\an~ Gran\~ PettvCash Reserve For Mad c.~rA p.,.., Group M1'="'ll~n»nus Gmnt' C<:<~tra<:;tual flrt"<> e,.n.,.r.t~
== 11111!11 !1!!1111 1\11111 11111!11
BUDGET MOOJFICATICN
' 1Z4, 999 00
' 1:10 ~37 00 ' 130 437 00 11 200 non 00 ' ' 300 o::::c co
iilij 30000 •• 68 300 00 l5U OC·:JCO 15GUW liLi
&48~.~-. ' ov 5 ~53 :)j ' 00 25 OGO GO 25 GUO 00
' 2B 2!Q 047 00 • "' 382,()47 00 ' 4Jf,f1>7 1:1~~~u ' 4M /5~.246 00 :S
RE" A~'
A~• 437 ?&7 951.1 cos M 17 007 21!7 co A• A~ A-12 M
.,, A-1' A.1<;
d'i.o1,76~ ~46 no s
11111!11 11111!11 !!!!
CH_~RGED ~
' 105 03~ llC 11 140 5~ "
50 (j(j[j GO
"' 483 88
' 433 3ii 00 737 50
27 !300 '"' " • 4J2 O!iO 806 04 5 8.6!i7 189 4{l $.
A~• AA·1
387 684 746 05 948 252 00
4 908 99
'(}~~(](}(] (}(]
~~ o';19 ~9g (10
< eoo noo oa
<!3~ OQO ~!"IS nd
!!!!!!! !!!! !!!!
i iB 3UU 00 -4 5"i€> 12 ~u (.100 oo 2~za2 ~u
3131 S4J 76 ~
AA·1
l/NFXPENDED nALANCf;
CANCELED
WU Ouu Ul!
100 000 00
47218':!925-
!!!! !!!! !!!! !!!! !!!!
• • • --• • • I I
II II II II • II II • II II • II II - II II II II II
ii II II • II
!! II II II II - II • II • II • II II II II • II • II • II - II II
• • •• -• I • II - II
II
TRIIST FUND II
• II II I • II • II - II II II - II • II • II • II II II II • II • II • II - II II II
ii II II II • II II
!! II I II II II - II • II • II • II II II
• II I I • II
!! II II II II - II • II • II • II II II II • II • II • II - I
• • !! II II - II • II • II - IL__~
• • • -
COUNTY OF UNION
TRUST FUND
BALANCE SHEETS· STATLriOKY BASIS
ASSETS
Trust Other Fund Cash Accounts ReceJvacla
Cornmumty Development BlOCk Grants
Home investment Partnership Program Hous1ng Ass1stance Vovcher Program Emergency Shelter Program Amencan Dream Down PavmenttnJ!JatJVe !ntenm Flood l\ss:stance
Due Gran: Funa
Open Spac-e Preservation Trust Fund Cash Taxes Rece1vab!e Contnbutlon Receivable
LiABiLiTiES RESERVES AND FUND BALANCES
Trust Other Fund Reserve for NeJghborhood Housmg Sef'.'JCCS Fam1iy Seif Sufficiency Hous1n~ Program Home Investment Partners!'!:ps Program· IJnappropnated Home irwesimeni Partnerships Program · Appropnated Home lnves:ment Partnerships Recapture Funds- Unappropnatcd Home Investment Partners.'iips Re-...apture Funds - Appropnated Commumty Development Bloc!<. Grants • Unappropnated Commun;ty Development Bloc:. Grants /'.ppropr:ated Community Development Bloc!' Grants ProJeCt Income- unappropnated Commumty Deve!npmen! B!ock GraP.ts Project Income - .A.ppropna!ed iriienm Fiood As~:usiance Acco,.mts Recervable Mult1 Junsd1ct1onal RehabJIItatJon Loan Repayments Unappropnated Mult Junsd;ct;onal Rehab;litat;on Lean RepaJm~r:ts Appropnated Miscellaneous Deposits Motor Veh:c!e Fmes
Comm1tments Payabie MIJ!tl JIJnsd!d!O!'!a! Housmg Revolving loan Fund Renial Assistance - Appropnaied Housing Ass1stance Voucher program Income ( Admlmstrat1on) - Unappropnated Housmg Ass;stance Voucher Program - Unappropna!ed Housmg Assistance voucher Program - Appropnatea Emergency She!ter Program - Appropnated Hous1ng AssiStance Voucher Program Recaptured Funds· Unappropnaied A.mencan Dream Down Paymer~ts ln1tl;;~l1ve. Un;;~ppropn;;~ted Amencan Dream Down Payments lmtiatrve- Appropnated Due Current Fund
Fund Baiance
Open Space Preservation Trust Fund Due Genera! Capital Fund ReseFve for County Open Space, Recreation Farmland and H:::tonc Preservat:on
comm1tments Pavabte
B-2:
B·3 B-4 B-5 86 B7 B-S
82 B-34 8-37
B-9 B-10 B-11 B·i2 B 13
B·14 8-15 8 16 B 17 B-18 B i9 B-20 8-21 8·22 B-23 B·24 B 25 B-26
B-2 8-27 13-ZB B 30 B ;;; B-32 8-33 B-2
B-i
B-2 B-35 B-36
$
$
$
•
•
BALANCE DECEMBER
Ji 2008
21,914,004 88 $
9,942 264 77 4 666 567 01
668 609 02 343 794 00
2 703,291 03 40 238 530 71 I
10,730 930 92 $ 54.253 95
10,785,184 87 $
51,023,715 58 $
60,484 52$ 25 360 45
2:,357 574 70 , i52,259 26
20 372 82 20 000 00
115,091 27 943,353 49 221 495 85 778 109 97
9012
65 000 00 20 621.816 97
913 245 01 ii,647 096 03
15 100 40 11 527 60 9,024 62
21518399 734 248 14
59 334 02: i7,344 00
2354i248 40,238 530 71 $
6,$60 304 97 3 824.879 90
10,785,184 87 $
$ 5102371558$
The accompanymg Notes to the Financial Statements are an Integral part of this statement
BALANCE DECEMBER
31 2007
21 154 885 06
9 577 292 50 4 2i4 468 92
296 543 02 255 556 55 272 487 00
21 841 00 2.703 291 03
'>O .. oo ':1<><: no ................................
9 534 552 45 32,381 99 50 000 00
9 616 934 44
48,116,299 52
60 484 52 25 667 67
2 137,624 70 1 03i,076 i2
19 619 42 20,000 00 36,291 27
1,421 605 91 429 162 10 778109 97 2i 54'i CiO
624 398 47 779,800 00
1846538211 1,099 369 65
10,375 224 Oi 15 100110 ii,527 60
292 288 99 421,744 91
57 236 se 15 368 00 51 918 00 55,028 "14 17,882 96
235,41248 38 499 365 OB
1 059 000 00 3,587,570 ss 4,970,363 49 9,616 934 44
48116?995?
I
I i
i I I
I • I
I I i
I I
I I I I i
i
I I I I
I I I i I
i I I •
I i
I I I i I
COUNTY OF UNION
TRUST FUND
STATFMFNT OF TRli~T OTHFR FUND BALANCI=.ST.A.TUTORY BASIS
Balance, December 31, 2007 and December 31, 2008 B $
The accompanying Notes to the F1nanc1a! Statements are an mtegra! part of th1s statement
"n "" _E.:..!....
235,412 48
I I I
i I I
I I
i TH!S PAGE INTENTIONALLY LEFT BLANK
I I
I I
I I I I I
i
ii • !!
---- II II II II
• II II II II • II I - II - II II II - II - II • II •
• ---ii -!! -• -• • -• -
r"r-1\.IF"r"l f\ I rofl.ni"T"J\1 r-1 U.lr""\
ii '-='CI'H::rv-\L V/""\r I I 1"\L rUI' ... U
• !!
--- II • II II II II • II - II • II - II II II
ii II II • II • II II II II I • II II - II II - II II - II II II II II II
ii II II • II
!! II II II ----
ii -!! II I II - II II - II II - II II - II II
II II II II II II • II II - II II - II II - I I
ii • !!!!
C:()\ INTY OF UN10N
GENERAL CAPiTAL FUND
BALANCE SHEETS- STATUTORY BASIS
,ll,SSETS
Cash Deferred Charges to Future Taxairon
Funded Unfunded
Due Current Fund Due Open Space Trust Fund Accounts Recervable Vanous Munrcrpairtres
State of New Jersey Fedeial Government Ne'."." Jcrsc;,' Dam Restor3t1on Loan Program
LiABiLiTiES, RESERVES. AND FUND BALANCE
Senal Bond.s Local Ur!!! Refundmg Bonds Bond Ant!C!patron Notes New Jersey Dam Resiorat1on Loan Program New Jersey Dam Restoration Loan Program Advances
lmpmvement Authonzations Funded Unfunded
Commitments Payabie CapJtai improvement Fund Reserve to Pay Senal Bonds Fund Balance
C-2 C-4 $
C-5 ~ 0 v-u
C-3 C-18
C-i2 C-12 r- '" ...... -,, C-16
$
C-10 $ C-11 C-14 C-17 ~ .. \...-JO
C-8 C-8 C-9 C-7 r- '" v-lv
C-1
$
BALANCE DECEMBER
3L 2008
39,874,686 15 $
299,060,025 56 187,871,326 83
986,16-i 62 2,382,371 91 4,505,472 66
534.680.044 73 $
288,883,000 00 $ 9,395,000 00
60,000,000 00 762,025 56 ,,, 0~ "'7 ,...,... ,}o.J"'t 1U If vv
22,373,910 46 117,309,a3 47
32,416,9-i9 04
753,224 52 J::QQ '1'10 Q(\ ....... .,, .......... uu
1,832,534 88
534.680,044 73 $
The accompanymg Notes io the F1nanc1ai Statements are an tntegrai part of \h1s st.at.emeni
BALANCEo DECEMBER
31 2007
7,105,484 90
213,366,890 00 232,706,995 00
29578 1,059,000 00
986,-161 62
2,701,772 91
4,539,706 30 2,125,073 00
464.593.379 5i
199,985,000 00 10,140,000 00
i05,000,000 00 3,243,890 00
21,066,859 90 1 02,4BU.2B5 04
18,659,366 73
' ,.....,"'7 ...,,.,,... r .... 1,ur t ,.:::;:,v 'J.O:::
1 'lf\0 7t:1 OA ., ... vu, .... ' -~
1,631,934 88
464,593,379 s-1
i I I i I
i I I
i I I i I
i I
i I I
i
I
I I COUNTY OF UNION
i STATE~\t~ENT OF CAPITAL FUND BALANCE- STATUTORY BASIS
i REF
I Baiance, December 3i. 2007 c $ 1,631,934 88
increased by
State Reimbursement- Funded Ordmance
~ 0 • 750,600 00 V< ~ ,.. " "ll'\1"\ nnn nn v-< L.VV,UVV VV
n.:n cnn nn i Premium on Sale of Notes
~vv,vvv vv 0 t:Q') I::':!JI •• ~ • .., ......... , ....... ""T uv
C-2 750,000 00 I Decreased by Payment to Current Fund as Antrcrpated Revenue
I Baiance. DecemberS i. 2008 c $ i ,832,534 88
I I The accompanymg Notes to the Fmanc!a! Statements are an 1ntegral part of th1s statement
I i I
i I
I I I
TH!S PAGE !NTENT!ONALL Y LEFT BLANK
i
I I i I I
i I I
I I i I I
I I i I I
• • • --• • • I II II II II II II • II I • II • II - II II II
ii II II • II • II II I II II II II - II II - II II - II II - II II II II II II II II - II II - II II - II II - II II II II II II - II II - II II • II • II
II I ----
"-11""\TCC' Tf""\ CIP\1 A fl. II""' I/\ I CT 1\ T£::fl.i1Cfi..ITC' I I "'I'-' I L..V IV I ll'fr\1"\\VII""\L.. VI n I L:.IVIl-l't IV
ii II - II !! II
II II II - II • II • II • II II II II • II • II • II - II I II II II II
ii II II II II • II II - II II II II II II II II - II II - II II - II I - II II II
ii II II - II
!!!!!! II II II II - II • II - II - II II II II • II • II - II - II II II - II • II • II - II II II II • II - II • II -
iii • !!
NOTE 1
COUNTY OF UNlON
NOTES TO FINANCIAL STATEMENTS YEAR ENDED DECEMBER 31 2008 AND 2007
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A
B
Report1ng Eni1iy
The County of Un1on IS an 1nsiwmeniai1ty of ihe State of New jersey established to funct1on as a County The Board Chosen Freeholders consists of nme elected off!c!a!s and !S respons!b!e for the f1sca! contro! of the County Except as noted be!ov·!, the financ!a! statements of the County of Umon 1nc!ude the County Treasurer and County Departments supported and ma1nta1ned who!!y or 1n part by funds appropnated by the County of Umon, as requ:red by N J S 40A 5-5 Accordrngly, the frnanc;al statements of the County of Umon do not mclude the operat1ons of autonomous County commiSSions, schools Oi boaids
Descnpt;on of Funds
1 ne Governmental Account1ng ;:,Iandards Board (GASB) rs the accepted siandard-settmg body for esiabilshlng governmeniai accounimg and fmanc1ai reporting pnnc1pies GASB cod1f1cailon estabilshes ihree fund types and two account groups to be used by generai purpose governmentai un1ts when reportmg f~nancta! posttton and results of operatrons !n accordance wrth Genera!iy Accepted Accountrng Pnncrp!es (G.A_A.P)
The accountrng pohc1es of the County of Unron conform to the accounting pnrlc\ptes apphcab~e tc n--~un~c·,pah\\eS \\lhlch hcwe been prescnbed by the Drvrsron of Local Government Ser.;rces, Department of Commumty ,.6.Jfarrs, State of Ne'v''J Jersey Such pnnc1ples and practrces are desrgned pnmanly for determrmng compliance ;vrth legal provrsrons and budgetary restnctrons and as a means of reportmg on the stevvardshlp of public offrcrals 'vvrth respect to public funds Under thiS method of accounting, the fmancial t;ansactions and accounts of the County of Umon aie o;gamzed on the basis of funds and an account gioup which iS different from the fund structure reqwred by GAAP A fund or account group iS an accounting entity with a separate set of seif-balane1ng accounts established to record ihe f1nanc1ai pos1tlon and resuiis of operailon of a spec1f1c governmentai act1v1ty As requ1red by the D!V!SIOrl of Locai Government Serv1ces ihe County accounts for 1ts fmanc!ai transactions through the foiiow1ng !nd!V!dua! funds and account group
Current Fund - resources and expend!tures for govern menta! operations of a genera! nature, !nc!ud!ng federal and state grant funds
4
I i
i I I
I I i I i
i I i I I
I I
I
• • • --• • • • ----• • ---• -----• • • ----ii -• -• • • • • --iii -• ----ii -• -• -------• • --• --• • •
.._lr\TC ' I'IIIV I L.. ' SUMMARY OF S!GN!F!CANT P·,CCOUNT!NG POLICES (CONTINUED)
8 Descnpt1on of Funds (Continued)
Trust Fund - rece;pts, custodransh;p and disbursements of funds m accordance vv;th the pujpose for Which each reserve was created
General Cap1ial Fund - rece1pL and d1sbursernent of funds for the acqu1s1i1on of general cap1ial faclililes, oiher ihan ihose acqu1red 1n ihe Curreni Fund
r-:;ener~! F!xed AssRtS Acc011nt c-:;roup - ut!!!zed to account for property, !and, bU!Id!ngs and equ1pment that has been acqwred by other governmental funds
C Bas1s of ,a.ccount1ng
The accountmg pnnc:ples and practices prescnbed for mun:crpal:ttes by the State of Nevv Jersey d1ffer in certain respects from generally accepted accountmg pnnc;ptes applicable to local governmental umts The more significant accounting policies and diffeiences in the State of Nevv Je;sey are as iollows
A mod1f1ed accrual bas1s of accouni1ng 1s foiiowed w1ih m1nor excepi1ons
Re:vt=mw=~s - are recorded when rece1ved m cash except for certa1n amounts wh!ch are due from other governmental un1ts Federa! and state grants are realized as revenue when ant!c!pated 1n the County's budget Rece1vabies for taxes are recorded w1th offsettmg reserves on the balance sheet of the County's Current Fund, accord1ng!y, such amounts are not recorded as revenues unt11 co!fected Other amounts that are due the County, vvh1ch are suscept:ble to accrual, are also recorded as rece;vab!es 'vVIth offsett:ng reserv'es and recorded as revenue 'vVhen rece;ved GAAP requ:re revenues to be recogn;zed :n the accounting penod when they become susceptible to accrual, reduced by an allowance fo; doubtful accounts
Expendituies - are recorded on the ~~budgetary~~ basis of accounting Generally expenditures are recorded when an arnount iS encumbered for goods or serv1ces through the 1ssuances of a purchase order 1n conJunction w1th the Encumbrance Accounting System vu1s1andmg encumbrances at December 31, are reported as a cash ilab1iliy 1n ihe f1nanc1al siaiemenis and consi1iuie part of ihe County's siaiuiory Appropnai1on Reserve baiance Appropnai1on reserves covenng unexpended appropnat1on bafances are automat!cafiy created at December 31st of each year and recorded as hab!l!t!es, except for amounts wh!ch may be canceled by the govermng body .A.ppropnatron reserves are avat!ab!e, untr! lapsed at the close of the succeeding year, to meet specrfrc c!atms, commrtments or contracts mcurred dunng the precedtng f:sca! year Lapsed appropnat:on reserves are recorded as :ncome Appropnat1ons for pnnc1pa! payments on outstand;ng general cap1tal bonds and notes are prov;ded on the cash basis, mterest on general capital Indebtedness iS also on the cash baSiS
5
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C Bas:s of ,.a,ccountrng (Continued)
Encumbrances - contractual orders at December 31 are reported as expenditures through the establishment of encumbrances payable Under GMP, encumbrances outstanding at year end are reported as reservations of fund balance because they do noi constitute expend1iures or ilabli1t1es
Saie of iviumc1oai Assets - ihe proceeds from the saie of mumc1pai assets can be heid 1n a reserve unt1i ant1c1pated as a revenue 1n a future budget GAAP requ1res such proceeds to be recorded as a revenue m the year of sa!e
!nterfunrls - !nterfund rece1vab!es m the Current Fund are recorded W!th offsettmg reserves wh1ch are created by charges to operatrons Income rs recogmzed !n the year the rece!vab!es are !rqu1dated !nterfund receivables 1n
the other funds are not offset by reserves establishment of an offsett1ng reserJe
GF.dJ!:.,p does not requ:re the
General F1xed Assets - Techmcal Accountmg DiieCtive No 85-2, Accounting for Governmental Fixed Assets, as piomulgated by the DiViSion of Local Governrnent Services, which differs in certa1n respects frorn generally accepted accounting pnnc;ples, reqwres the 1nclus1on of a statement of general fixed assets of the County as part of 1ts basic fmanc1ai statements General iixed assets are def1ned as nonexpendabie personai and reai property hav1ng a phys1cai ex1stence, a usefui hfe of more ihan one year and as acqws1ilon cost of $1,000 00 or more per unit Pubhc domam ("infrastructure") generai f1xed assets cons!sttng of certam tmprovements other than bU!!dmgs, such as roads, bndges, curbs and gutters, streets and s1dewa!ks and dramage systems are not captta!!zed Genera! Ftxed Assets that have been acquired and are ut!!tzed tn a governmental fund operatron are accounted for rn the Genera! F!xed Assets .A.ccount Group rather than rn a governmental fund No deprecJatton has been provtded on genera! fixed assets or reported 1n the financial statements
The County of Unton has developed a f1xed asset accountmg and reporting system, based on an ;nventory and va!uat;on of fixed assets taken by an mdependent appra1ser F1xed assets are valued at h1stoncal cost or estimated 1f actual h;stoncal cost ;s not available Hovvevei, the Geneial Fixed Assets Ledger has not been updated to reflect the purchase, retirement or sale of general fixed assets that have occurred for the past severai yecu:s Accordingly, the amount oi general fixed assets to be reporied in the financiai statements are not known
inventones of Suooiles - the cost of tnventones of supp!1es for a!! funds are recorded as expendrtures at the ttme !nd!vtdua! ttems are purchased The cost of tnventones are not !nc!uded on the vanous balance sheets Gfl. .. A..P reqwres the cost of !nventones to be reported as a current asset and equa!!y offset by a fund balance reserve
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NOTE 1
NOTE2
Current Fund Grant Fund
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
D Basic Financial Statements
The GASB codification also deiines the imancial statements oi a governrnental umt to be presented m the general purpose ftnanctai statements to be m accordance w1ih GAAP 1 ne vounty presenis the f1nanc1ai statements i1sted 1n the tabie of contents of the "Requirements of Aud1t and Accouni1ng Rev1s1on of i 987" as prescnbed by the DIVISIOn of Locai Government Serv1cesi Department of Commumty Affarrs, State of New jersey and wh!ch d1ffer from the f~nancJai statements reqwred by GAAP
C.~.SH AND CASH EQU!V.~.LENTS
The County cons;ders petty cash, change funds, cash ;n banks, deposits m the Nevv Jeisey Cash Management Fund and certificates of deposit as cash and cash eqwvalents
A Deposits
New jersey Statutes perm1t ihe depos1i of pubi1c funds 1n 1nst1iui1ons wh1ch are iocaied 1n New jersey and wh1ch meet the requ1rements oi the Governmentai Un1t Depos!t Protect1on Act (GUDPA) or the State of New Jersey Cash Management Fund GUDPA requ!res a bank that accepts pub!1c funds to be a pub!!c depository .A. pub!tc depository IS defined as a state bank, a nat1ona! bank, or a savmgs bank, \Vh!ch 1s located 1n the State of Ne'l-1 Jersey, the deposrts of 'v"Jh:ch are rnsured by the Federal Deposrt Insurance Corporat:on The statutes also reqwre public depos;tones to ma;ntam collateral for depos;ts of public funds that exceed certain msurance limits All collateial must be deposited vv;th the Federal Reserve Bank or a banking inStitution that iS a member of the Federal Reserve System and has capital funds oi not less than $25,000,000 00
The County of Union had the following cash and cash equivalents at December 31. 2008
Change Certlt1cate Cash 1n Bank Fund of Deoos1ts Total
3,435 00 $ $ 47,056,680 74 2,378,859 02
Trust Other Fund
$ 47,053,245 74 $ 2,378,859 02
21,889,004 88 ?&; nnn nn --, ......... -- ?1 01.d nn.t1 AR -,, ... ' .,- ... -, --Open Space Preservatton Trust Fund General Cap:ta\ Fund
10,730,930 92 39,87 4,686 15
$ 121,926,_726 71 $ 0 Al)t:: nn "'?·"",J,J vv
7
~ ~< nnn nn • ~ LOJ,VVV VV ~
1 n 7-:1n O'ln nl") •v 1 1 vv,vvv ;;;~:.,
'lC\ 0'7JI aoa « vv,ur"'t,vuu 'J
<~< n« """ .. 71 IL I ,::::r;;.~;;, 10 I
NOTE 2 CASH AND CASH EQUIVALENTS (CONTiNUED)
A
8
Deposits (Continued)
Cusiod1ai Cred1i R1sk - Depos1ts - Custodial credit nsk 1s the nsk. that 111 the event of a bank fa!iure, the deposits, may not be returned The County does not have a spec1f1c deposit po!1cy for custodia! cred!t nsk other than those po!!c1es that adhere to the reqwrements of statute As of December 31, 2008, based upon the coverage prov1ded by FD!C, S!PC and NJGUDPA, no amount of the bank balance -..vas exposed to custod;al credit nsk Of the cash on balance ;n the bank, $2,087,652 93 was covered by Federal Depos1tor1 Insurance, $27,445 91 was covered by Secuntres Investor Protectron Corporation and $119,836,627 00 vvas covered under the proViSions of NJGUDPA
investments
The purchase of Investments by the County IS stnciiy ilm1ted by the express authonty of the New Jersey Locai F1scai Affa1rs Law, N j SA 40A 5-15 1 Permitted Investments 1nc!ude any of the fo!!owmg type of secunt1es
1
2
3
4
5
Bonds or other ob!!gattons of the Umted States of Amenca or ob!!gattons guaranteed by the Umted States of ,.o.,menca,
Government money market mutual funds vvh;ch are purchased from an ;nvestment company or ;nvestment trust vvhich iS registered with the Secunties and Exchange CommiSsion under the "Investment Company Act of 1940," 15 USC BOa-1 et seq, and operaied in accordance Wiih 17 C F R § 270 2a-7 and which portfolio IS hm1ted to U S Government secunttes that meet the defimt1on of an ehg1bie secunty pursuant to 17 C F R § 270 2a-7 and repurchase agreements that are coiiaterailzed by such U S Government secunt1es 1n wh1ch d1rect Investment may be made pursuant to paragraphs (i) and (3) of N j SA 5~15 1 These funds are aiso reqUired to be rated by a nat1ona!!y recogn1zed stat1st1ca! rat!ng orgamzat1on
Any ob!!gat!on that a federal agency or a federal Instrumentality has !ssued !n accordance \Mth an act of Congress, wh1ch secunty has a matunty date not greater than 397 days from the date of purchase, prov1ded that such obllgat;on bears a f:xed rate of ;nterest not dependent on any index or other external factor,
Bonds or other obligations of the Local Un1t or bonds or other obilgat1ons of schooi d1sincis of wh1ch ihe Locai Umt 1s a part or w1th1n wh1ch the schooi d1stnct IS iocated.
Bonds or other obhgat1ons, havmg a matunty date not more than 397 days from date of purchase, approved by the DIV!S!On of Investment of the Department of Treasury for Investment by Local Untts,
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i NOTE2
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NOTE3
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CASH AND CASH EQUIVALENTS (CONTiNUED)
8 invesimenis (Conilnued)
6
7
8
Loca! government mvestment poo!s that are fuiiy Invested !n U S Government secunt1es that meet the def!n!t!on of e!!g!b!e secunty pursuant to 17 C F R § 270a-7 and repurchase agreements that are co!!atera!lzed by such U S Government secunt1es 1n \.AJhlch d:rect :nvestment may be made pursuant to paragraphs (1) and (3) of N J S •6, 5~ 15 1 Tt-m; type of :nvestment :s also requ:red to be rated 1n the highest category by a nationally recognized statiStical rat;ng orgamzatlon
Deposits With the State of New Jersey Cash ivianagernent Fund esiabilshed pursuani io seci1on 1 of P L 1977, c 281 (C 52 18A-90 4), or
Agreements for the repurchase of fuHy coHatera!!zed secunttes tf
a the under!y1ng secunt1es are permitted mvestments pursuant to paragraphs (1) and (3) of th;s subsection,
b c d
e
the custody of coHatera! ts transferred to a thtrd party, the matunty of the agreement iS not more than 30 days, the underlying secunties are purchased through a public depos;tory as defined m section 1 of P L 1970, c 236 (C 17 19-41), and a masier repurchase agreemeni prov1d1ng for ihe cusiody and secuniy of coiiaierai 1s execuied
The County had no mvestments outstanding at December 31, 2008 Based upon the !!m!tat!ons set forth by New Jersey Statutes 40A 5-15 1 and ex1st1ng Investment practices of the Investment Counc!! of the New Jersey Cash Management Fund, the County 1s genera!!y not exposed to cred1t nsks, custodia! cred;t nsks, concentra.t:on of cred1t nsks and :nterest rate nsks for ;ts :nvestments nor ;s ;t exposed to fore:gn currency nsk for :ts depos:ts and mvestments
LONG-TERM DEBT
The Local Bond Law, Chapter 40A 2! governs ihe 1ssuance of bonds to finance general mun1c1pai capitai expend1iures Aii bonds are rei1red 1n annuai 1nsiaiimenis w1ih1n ihe siaiuiory penod of usefuiness Aii bonds 1ssued by ihe Couniy are generai obilgai1on bonds, backed by the fuii fa1th and credit of the County Bond Ant!c1pat1on Notes; wh!ch are 1ssued to temporan!y f1nance cap!ta! projects, sha!i mature and be pa!d off W!!h!n ten years or financed by the Issuance of bonds A summary of bond and note transactions for the year ended December 1.1 ?nnR ~rQ riC~~t~tiQrl nn Fvhthttc: "r-1n" ur-_11" '!:ln .... "r' __ 1A" ..., I 1 .._.,..,..., ..,., "" .... .., • ..,.,..,,.. ""'' _,., ,..,,..,. .... I"" 1 "' I I I ... II ... ...,- 1-o
9
NOTE3 LONG-TERM DEBT (CONTiNUED)
SUMMl\RY OF COUNT" DEBT
Issued Generai
Less
Bonds and Notes~ County Bonds Guaranteed by
County Loans
Cash en Hand to Pay Bonds Due From State of New Jersey
Chapter i2, P L 1971 Refunding Bonds Bonds issued by Anoiher
Pubilc Body
Total Deductions
Net Debt Issued
Auihonzed But Not issued Bonds and Noies
Less
Bonds Guaranteed by County
Bonds Authonzed by Another Public Body
Net ,li,uthonzed But Not Issued
Net Bonds and Notes issued And Authonzed But Not issued
s
$
$
$
$
$
$
$
$
$
$
YEAR 2008 YEAR 2007
358,278,000 00 $ 315,125,000 00 $ 301,901,000 00
74,377,990 00 782,025 56
433,438,015 56 $
599,339 80 $
357,500 00 9,395,000 00
74,377,99C 00 $
84,729,829 80 $
81,207,990 20 86,162,990 20 3,243,890 00 800,000 00
399,576,880 20 $ 388,863,990 20
1,308,751 94 $ 1 ,807,942 40
1,030,000 00 1 '702,500 00 10,140,000 GO 10.860,000 00
81,207,99020 $ 86,162,q9020
93,686,74214 $ 100,533,432 60
348,708,185 76 $ 305,890,138 06 $ 288,330,557 60
127,871,326 83 $ 14,000,000 00
141,571,326 83 $
127,706,99500 $ ii0,4i0,70400 14,000,000 00 14,000,000 00
141,706,995 00 $ 124,410,704 00
14,000,000 00 $ 14,000,000 00 $ 14,000,000 00
127,871,32683 $ 127,706,99500 $ 110,410,70400
476,579,512 59 $ 433.597.·133 06 $ 398,741,261 60
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NOTE3 LONG~TER~"~ DEBT {CONTINUED)
SUMMARY OF STATUTORY DEBT CONDITION (ANNUAL DEBT STATEMENT)
The summanzed siaierneni of debi cond1ilon wh1ch foiiows 1s prepared m accordance w1ih the requ1red method of seii1ng up ihe Annuai Debt Statement and 1nd1cates a statutory net debt of 63'lfo
Authonzed but Not Issued
Bonds and Notes 141,871,326 83 14,000,000 00 127,871,326 83
$ 575,309,342 39 $ 98,729,829 80 $ 476,579,512 59 =~~~~~
NET DEBT$ 476,579,512 59 DiViDED BY EQUALIZED VALUATION BASIS PER N J S 4Q,tt, 2~2 $ 75,386,153,071 33 EQUALS 63°/o
BORROVVING PQYVER CALCULATION
Equa!tzed Va!uatJon Bas!s- December 31. 2008
2% of Equailzed Vaiuat1on Bas1s Net Debt
Remaining Borrovvmg Povver
11
$ 75,386,153,571 33
$ i ,507,723,071 43 476,579,512 59
$ 1,031' 143,558 84
NOTE 3 LONG-TER~v1 DEBT (CONTINUED)
YEAR
2009 2010 2011 2012 2013 2014 20"15 2016 2017 2018 2019 7020 2021 2022 2023 2024 2025 2026 2027 2028
ANNUAL DEBT SERVICE PRINCIPAL AND INTEREST SERIAL BONDS
2008
pf3ji~CiPAL iNTE_fiEST
$ 18,005,000 00 $ i 1,868,793 76 $ 18,514,000 00 11,104,325 00 19,235,000 00 10,328,517 50 19,515,000 00 9,548,372 50 19,920!000 00 8,763,322 50 20,705,000 00 7,943,310 00 20,361,000 00 7,095,622 50 i 9,250,000 00 6,229,056 25 20, i 80,000 00 5,367,368 75 20,448,000 00 4.463.137 50 i i ,550,000 00 3,773,218 75 11,550,000 00 3,314,062 50 i i ,550,000 00 2,834,562 50 11,550,000 00 2,334,718 75 11,550,000 00 1,829, 187 50 7,000,000 00 1' 417,500 00 7,000,000 00 1' 102,500 00 7,000,000 00 787,500 00 7,000,000 00 472,500 00 7,onn,ooo oo 157,500 00
$ ?88,8R3,00Q 00 $ 100,735,076 ?6 $
12
TOTAL
29.873,793 76 29,618,325 00 29,553.517 50 29.063.372 50 28,683,322 50 28,648,310 00 27,456,622 50 25,479,056 25 25,547,368 75 24,911137 50 15,323,218 75 14,864,062 50 14,384,562 50 13,884,718 75 13,379,187 50 8,417,500 00 8,102,500 00 7,787,500 00 7,472,500 00 7,157,500 00
389,618,076 26
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NOTE 3 LONG TERM DEBT ICONTlNUE_D)
The General !mprovemen! and Refunding Bonds are compnsed of the fo!!OW!f!Q !ssues
$i9 i30 000 00 Refundmg Bonds dated Decembei 1, 1993, due m rcm~:n:ng annual installments ranging between $2,370 000 00 and $2 460 000 oo beg~nmng February 1, 2009 and end:ng Febn;~r·y1, 2011 ;v:!h :ntcrcst from 5 05% to 5 20%
$18 700,000 00 Gener3i improvement Bonds dated December 15 1997 due m remammg annua11nstaiimerts ranging between $i 097 000 00 and $1 102 000 00 beg1nmng December 15 2009 and end1ng December "15 2015 W!th !n!erest ;:~t 4 75%
$5,158 000 00 Cotmty Voc~tronal School Bonds dated Decenber 15. 1997 due 1n rema1n1ng
annuai instaiirnents ranging between $308 000 00 and $325 000 00 beg:nn:ng Decembei 15, 2009 C~nd end1ng December 15, 2014 wtth Interest at 4 75%
$4 518 000 oo County College Bonds dated December 15,1997 due m one rema1n1ng annual :nstaflment of $393 COG co or: December 15, 2009 w:th :nterest at 4 75%
$2 014 ooo oo County Vocat!Of!;:!! Schoo! Bond.s dated June 15 1999 due 1n remammg annuai mstaiiments rang1ng between $224,000 00 and $225 000 00 begmfiiflg February ·1 2009 and erd1ng February 1 2010 W!th 1nterest .;:~t 5 00%
$40 920 000 00 Gener.;:~llmprovement Bonds, dated June 15, 1999. due m rema1mng
annuai iflStailrnents ;angmg between $t 097 000 00 and $2 400 000 00 beg:nnmg Febiuary 1 2009 ;:~nd end1ng February 1, 2018 w1th 1nterest from 5 00% to 5 125%
$7.935 000 00 County College Bonds dated June 1 2002 due 1n remammg annual mstailments of $870 COO 00 begmmng fv1arch 1 2009 and endmg March 1 2014 With mterest a14 00%
$lJ,663 000 00 General Improvement Bond~ u'aied june i 20il2, due 1rl ft!mamJng e.-.nual mstallments rangmg betwAP.n $2 780 000 on .<~nd $8 998 000 00 beg1nmng M::m:h 1, 2009
and end1ri9 March 1, 2016 w1ih mterest from 4 00% to 5 OO'l'o
$2 i30 000 00 County Vocational School Bonds dated June', 2002, due :n remammg annual mstal.ments of $350 000 00 begmmng March 1 2009 and endmg March 1 201 1 vv;th :nterest at 4 00%;
$70,277,000 00 Genera! Improvement Bends, dated March 1, 2004 due m rema:mng annual mstallments rangmg between $3,950,000 00 and $4,089 000 DO beginnmg Marcn 1 :.>009
and ending March 1, 202'3 w!th mteres! from 3 50% to 4 25%
$11 2S1 000 00 Coor'\ty Voca\!Or'l~\ &.t-.ool BoMI3, d~teQ MarC'J\, Z004 due \1""1 re~~m1ng
annuai msiaiimenis fdng1ng beiWeen $461 000 00 and $600 000 00 beginning March 1, 2009 and endmg M:::m;;h 1 2023 WJfh mterest from 3 50% to 4 25%
S362 000 00 County College Bonds dated March 1 2004 due m remammg annual :nstallmcnts r;;:ngmg between $35 coo 00 and $40 000 00 begm!1!ng ~."!arc.'11 2009
and ending March 1 2014 w1th !merest at 3 50%
$3 615 000 00 County Coiiege Bonds daied t\ugusi i 5 200•t due 1n one rema1mng anf"1uallnStallment of $715 000 DO on August 15 2009 with Interest at 2 125%
$83 726 000 00 General Improvement Bonds dated February 20 2008 due 1n remam1ng annual ;nstailmcnts rang;ng b~tween $125 coo 00 ~nd $7 000000 00 beg1nn:ng February 15 2009 and endmg February 15, 202B With Interest tram 3 25% to 4 50%
$10 699,000 00 Coumy Vocanonai Schooi Bonds, daied February 20 2006 due 1n remam1ng annuar 1ns!a!fmen!s rangmg between $1100,000 00 and $1 125 000 OObegmnmg FeOruary 15 2009
and endmg February 15 202i3Wiih mi.eresi. i"fOifl'3 25% to 4 50%
$5,575,000 oo L:ounty vocational School Bonds, dated Fetirua;y 20 2008 due m ;emaining annualmstallments rang1ng between $550 000 00 and $575.000 00 begmmng February 15. 2009 and ending Februa;y 15, 2028 wtt..'"ltnte.rest trom 3 25% to 4 50%
13
$
OUTSTANDiNG BALANCE OECEMBER
7,255,000 co
7 700 ooo 00
1.933 ooo 00
393 000 cc
449,000 00
24 000 ooo 00
~ £20 Ooo oo
66 650,000 00
1 050,000 00
59 427 000 00
8 861 000 00
222 000 00
715 000 00
83 72f.l 000 00
5 575 000 00
s ---~----'2"s"s"s"s"3".c,c,c"""c"c~
·<f> "' --1 (\.;I f\..;1 f'-.:1 I'.) 1'\,;) f'..l ""-l !'I f\..) f\..) 7 ·-:~: _;-:• -~ :r OCICICIClClC>C>C>Cl
:1~~ 0 :::t: -l• :XJ .!'> 0) -'• -'· -'• _,, _,, __,, __,, -'• -'• C>
0:1 -...1 0) (JI ..f:'>, V.l f\..) _,, Cl (.() --1 :y CJl ro o:> r-:O::t> rn
::;5''32~ () <> :::n )> ,,
,,.... Cl ID .. ., -· 1:1) Cl 5 C> ·- r-,~D-C> -· c: "'' "" ·- 0 (/l C> -::j, C) :J c: :2: ~· C) J:CI C) ;::;.. )>
G'J Wa;!:!;,c' "' -· __,, --'• 1) r-;o ~. C> Cl (.() (.() 0) 0) 0) 0) ~~ CJ ' ::J m _I "' ;J) --1
CO CD• =! C: m "' Ul ~~ ~. (.() ~. «> 0) ~~ Cl ~~ rn rn -~ 01 Ul Ul Cl C> Cl Ul Ul 01 01 U~ -· 55·~~=~ c: <- co ;lJ :J C> C> o ·c, C> c, c, C> 1::> c, c, 0 --i cc :::l; -~ c: ,,_ 0 Cl C> C> C> Cl C> C> C> C> C) -~
- -· -1 1J r- 0> '~ ~- ::l· :::t c~.,. :; C> Cl Cl C> Cl C> C> C> C> C> Cl )> () en CJ 0 co ((.1 (ti
'" 0 Cl C> Cl Cl Cl Cl C> C> C> C> r-3 );> a:~ Ct .. C> Cl Cl C> Cl C> Cl Cl Cl C> C> 0 ... g rn u.' ·s; 3: n1
(0 )> ::::::: to ()
'" '" r- 0 --1 (j) =- g;l 2~ :' 1\J c: rn ~~
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Cl o.. Y.l r- ., "' C) z iJ -· ~5 =~ 2~ 0 o:-~ "' _, iii
lo~ C> 01 -'• f'..) ""-' f\..) V> V> VI ~· <-
...-~ .. C> 0:1 cr -, -"· VI <!> ..f:'>, Cl 01 (.() U) 0> ~> ~> -; OtJ :;:~ :~
0 C> ::1 =:.. ~> ~. C> 0 0"1 0 ~• 0) Ql 0> 0> Ul m --1 01 (!) t:g! .~~ ~~~ () "" c.,, ~· o, -~, ~, c, :...J a, a, -..... J ~J ()0
<> 0'> ~- ) V..l t\,;) -..J 1'\.) (.o.) !::• Ql 0> m z =iJ z f\..) W· ::1 - . m :l _, «:> t\.:1 0.1 0'1 01 Cl U> V.l 01 <D Ol CJ )> c (.() :::::l· IC! CL ~~ a~ t:Y 2:~ -cl "' -...)1'\.:ICIOICI-..JC>ClC>C> -; Cl) r~ rn -· 0> 01 0'1 Cl 0 Cl 01 Cl 0 C> C)
)> {J <1l ([]o CJli (j; -· ~~
B~ :E~ Cl d> "' '" ·-,,_ CJ ~" 5 ct• )>
"'" () -· l.C (llt "C• ·-:::::Ji =I -~ -;
):~ -- _. ~. m ·c ttJ -~ :r ~. --'• ....l. _,, --'• __,, ....:.. ......:. _,. --'• -·
..., -~- "' 'i:J:I __,, ....l. _,, _,, :...... __,, r.,., "r--.> ·r.-,, h> 1-; J) =- -.J 1\.) -~ "'' 01 01 01 CCI (.(1 (() Cl C1 Cl Cl
~~~ m
....:• .~ •. n C> ~~ ~· 01 ()"I CT.I Cl --'• (.o.l Cl _,, --'' Cl Ol .. C> C> () "" 01 ·c. a, ·r-..;, r-..:• ·c, :...J ex. ·a, ---J ):•
-; f\.l C) <.o> .. 0'> ~- m c..:' r--.:1 -..1 "' v.> ~· 01 o> r-C> C> .. .: _, (.(1!'-.:IC..:I(J)OICIV.IVJOI(.() ....: .. C> a~ :;
"' -..1 !'-.:• C• C,11 Cl -..1 Cl C1 Cl Cl 0:> C> ~' '" "' U"1 U'l ·CI C• Cl 01 C> Cl Cl C>
"' (j~
=· =· "' Cc " d)
OJ )>
): () IJ~: :;;;:~ c:
"' () -1 ·C..:l :-' m ~~ j~)
"" "' Cl )> :c. C> 1"11 -· 0 5~ () (j 0 m =-C> -· .e.• C> s .. G5
OJ m JJ
1111 IIIII 1111 1111 IIIII 1111 IIIII 1111 illll IIIII 1111 IIIII IIIII 1111 IIIII 1111 IIIII IIIII 1111
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YEAR
2009 i 2010 2011 2012 I 2013 2014 2015 I 2016
i 2017 2018 2019 2020 2021 2022 I 2023 2024 2025 I 2026
i i NOTE 4
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LONG~ TERM DEBT (CONTINUED)
ANNUAL DEBT SERVICE PRINCIPAL AND INTEREST
~ .... IIO.I,...I ..... AI IO.I"T",-,_.I"" .... "T" ..-..-..1'"AI
_t'l""li!'"-~-'r""t'~ 11'1 I Cri.C:~ I IUIML.
$ 36,489 91 ~ 15,458 97 $ 51,946 86 .. 37,223 35 14,725 53 51,948 88 37,971 55 13,977 33 51,948 66 38,734 77 13.214 11 51,946 88 39.513 34 12,435 54 51,948 88 40.307 56 11.641 32 51.948 88 41,11774 10,831 13 51,948 87 41,944 21 10,004 67 51,948 88 42,787 29 9,161 59 51,948 88 43,647 31 8,301 57 51,948 88 44,524 62 7,424 26 51,948 88 45,419 57 6,529 31 51,948 88 46,332 51 6,616 37 52,948 88 47,263 78 4,685 10 51,948 88 48,213 79 3,73b 09 51,948 88 49,182 89 2,765 99 51,948 88 50,171 46 1,77741 51,948 87 51,179 91 768 97 51,948 88
$ 787,075 56 $ 154,054 76 $ 936,079 82
FUND BALANCES APPROPRiATED
Fund balance at December 31, 2008 wh!ch was appropnated and mc!uded 1n the budget as antiCipated revenue for the year endmg December 31, 2009 was as follows
Current Fund $18,500,000 00
15
NOTE 5 PENSION PLA.NS
County employees, who are e!!g1b!e for a pension plan, are enrolled 1n one of t.No pens1on systems adm1mstered by the D;v:s;on of Pens:ons, Treasury Department of the State of Ne\-v Jersey The tv1o State adm;mstered plans are the Public Employees' Ret;rement System and Police and Firemen's Retiiement System of New Jersey The DiViSion annualty charges counties and other pariicipatmg governmental unitS for their respective contnbutions to the plans based upon actuanal methods A portion of the cost iS contnbuted by the employees
Certain port1ons of the costs are contnbuied by the employees 1 ne County's share of penston costs, wh1ch 1s based upon the annual b!iilngs rece1ved from the State, amounted to $1 0,3·18, i22 73 for 2007 and $i 6,538,347 80 for 2008
County employees are aiso covered by the Federal Insurance Contnbut!On P...ct
!nformat!On as to the companson of the actuana!!y computed va!ue of vested benef!ts \"!!th the system's assets rs not avar!ab!e from the State Ret1rement Systems and, therefore, rs not presented
The Shenffs employees and Park Police Pension Funds are on a noncontnbutory basis vvith the expenses funded by the County These expenses amounted to $45,483 88 for 2008 and $45,057 58 for 2007
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NOTE6 CAP!T.t..L LEASES
The County of Umcn and the Unron County Improvement i\uthonty entered mto agreements V.Jh:ch
A
B
c
Leases a parcel of land ovvned by the County to the Authonty upon wh;ch the Authonty constructed a Correctional Facility Project The Authonty iS to pay the surn $1 00 per year to the County under the terms of the iee~se
Leases \he Authon\y's Correcilonai F ac1ilty ProJect to the County The lease requ1res the Couniy to pay io ihe Authonty a "bas1c" annual rent wh1ch 1s equal to the debt serv1ce on all project bonds ouisiandlng The Umon County improvement Authonty !ssued Revenue Refund1ng Bonds dated January i 5, 1992, June 1, 2002 and June 1, 2003 m order to refund a port1on of the proJect bonds and, thereby, restructunng the County's bas1c annua! rent As add!t!ona! rent, the County V1.J!I! pay the Authonty an annual adm1n1strat1ve fee and actual legal and accountmg expenses ;ncurred by the ,1\uthonty
Leases certarn 1tems of eqwpment and piojects to the County· The leases ;equiies the County to pay to the Authonty a "Basic" Annual rent equal to the debt service on the equipment and project Lease Revenue Bonds outstanding As additional rent the County Will pay the Auihonty adrrurustrative fees 1ncurred by the Authoniy The Un1on County improvement Auihoniy 1ssued Lease Revenue Bonds for the eqUipment and proJecis as follows
PROJECT DATE OF !SSUE
Cap!ta! Equ1pment ,ll,ugust 1, 1999
AMOUNT ISSUED
$770,000 00
2 Park Mad;scn Redevelopment March 1, 2003 $27,800,000 00
3 Juvemle Detention Center Decembe; 15, 2004 $8,900,000 00
4 Juvemle Detention Cente; September 7, 2005 $38,050,000 00
5 Prosecutor's Office September 15, 2005
6 County College F ac1hty March 8, 2006 $48,626,000 00
D Leases ihe Auihoniy's Linden Theaier Redevelopmeni Projects io ihe County The ieases requrre the County to pay to the .Authonty a baste annuai rent whrch !S equai to the debt serv1ce on a!! proJect bonds outstanding The Umon County Improvement .A.uthonty ISSued $2,900,000 00 County Guaranteed Revenue Bonds on March 24, 2004 and $1,425,000 00 County Guaranteed Revenue Bonds on November 14, 2006 ,li,s add1t1onal rent the County 'NI!l pay the Authonty adm;mstrat;ve fees 1ncurred by the Authonty
17
NOTE6 CAPiTAL LEASES (CONTiNUED)
E Leases the acqu!S!t!on of 10 Cherry Street Project to the County The Lease reqwres the County to pay to the Authonty a bas1c annual rent vvhJch !S equal to the debt serv1ce on a!! proJect bonds outstandmg The Unton County Improvement i\uthonty ISSued $1,230,000 00 County Guaranteed Bonds on ~ .. 1ay 17, 2007 As add1t1onal rent, the County Will pay the Authonty administrative fees mcurred by the Authonty
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M'~'"""" I""""' P;<!y'!'~"!~
P•;;~<>;;t Val~"' ~~
:?009 1 ~{)jfl
10i 1 .,,,,, .:'01~
2017
==
TOT~
trl Q.OS ~<)~ 7Q 1(! 734 171 95 1(! >;!'<(! ~(;! ';:;! 10905S~~!l~
11 141004 0~ 11 02~29~ 7S 10~7:042604
99%:19129 i0006061 04 9 B51 tl20 54 9 ~~~[! 951i 54 9 fl14 830 ti6
9 ~0 627 0~ 5 918 186 27 551733851 5 053 900 0'; 50441170', 522137563 4 41"1 54:000 440318000 4 327 725 00 4 554 040 00 ~ 539 675 00 4 515.8:0.7 50 4 4BL B50 CO ~ 45C 93·1 ~0
"31 "\~3 6~"\ 6~
M;mm~m Lea;~: ';;.i"'"~ ~ 12{; G;';2 .:~&so
'
C-01>"'!"C-!0r.JA!_ FACILITY .E_AAK"'A[)I.';r"'~
~].A 717 50 ' sn1n 25 ' 9:}~ 1~~ (!0 ' s~:>. 512. on 934 92~ QC \ s~1 o~3 n n:m 547 sc 1 :>31 042 co '334 ~'31 <:~ 1 o.:::s ;;;;.: so \131 g-,;; ~c 1:H1M5~5
131 85U Gil 1 ;.53 B2i 00 927 i25 00 i 'i16~ i:l~b Z5 S2tl 500 00 i \i6.2 J24 50 SZii 1ZS 00 1 963 7011 50
"' 12~ 00 1 963 000 50 922 37.5 00 1 960 206 ~0 926 500 00 1 951.1S7 50 SH:! 62~ 00 1 946 D10 CO 445875 00 1 94J 577 50
193419750 1932447 ~ 234742:150 2 343 7B2 5C 2 340 2:'.0 00 2 3J~ 012 50 2 331 50,_ 50 2.330 450 00 2 324 600 Oil 2 324 QQ(II)(I
7,"'.11lll7'i on
1~ ~~9 9!!1 25 51 SS1 S3CEO
227 C·Oe ·15 $ 227,535 50 ne 67i 7~ 22S 2Hl 50 22S Gi5 75 2/S ;..,.~ 5iJ 223:55.2(1[! 2.17 04U UU
.2~4144 00 227 CG4 00 224 ooo 00 22~ ~52 00 226 ~92 00 227 120 00 227 1;%00 2:1664DOD 225 632 00
COUNTY OF' UNION CAPITAL LEASES
12/31120()8
' \)!,!~ 01 50 ~2~ " co 0:::.4 :::c ~13
094 :m 00
33~ u; ;,; 197 7C OC!
366 52 oc
,nj\f[ii'c[
:;~;,~-~f~s
:;: 044 ~C3 76 2 c,i4 S9~ 7G 2,Q.1t,,26S 76 ; u.:.;: uoa 7S 2: 0.:.~ 69E Bi'i l 044 ,;.,.;• Du
~-o-1" rtH ~u ?041,51500 2,042 2117 50 2 040 JOO 00 2 036 100 00 2035MCOO 2 038 600 00 2027,75000 2 105 13-7 50 2 0~7 300 00 7,09130000 2,0S2,000 00 2 074 2132 50 2 062 950 00 19~971250
2 :n2 537 50 2 2t;9 nsoo 2 l!;j 237£1) 21~8!!5000
213206250
Q<'=-!_1~ECl::PMFNT -~~-~~~
-iS734B3
2 277 93
267 163 75 "?85 74500 ,:1;14 Ql\ll!U
256 762 :,u 284 01~ ,<;Q
285 712 50 28€ soo 00 287 400 DO 287 200 00 28E 600 00 285 600 00
\JN~)N COUI\ TV COLL.ii.l;rt; ~""""~:o,.
.; 416 046 gs 44j05CI4A4 44i3~..:1 ';j
4 41U :021 'il2 4 403 1!25 04 441775004 4 410 soc 04 4 404 825 04 4 407 825 04 4 405 425 04 4 400 125 04 4 385 503 16 4 357 937 53
798 681 27 7951;12 51 795 762 51 794 737 51 791.95313
3 435407 50 :;; 6" 22G 8~5 i4
65U4iJ1Sll 15iJ9~Bil~1'·
-~
THE .. TE'l R"!JfVFLO~M§
r.'T 2o~n
232 785 GG S. 23[1 0115 ;,J[/
:iSl4~~ UU
230 025 00 232 285 00 229162 50
141 6Jf ~0
~ c;,~·~
l47iJ~uOU
nbZ~r~ll
;54 037 50 ·,/>4 ?!l3 75
""'" 575 00 <4960000 1(93CODO 1~880000
1530000C
21397375
414~!;\IU:) ~75500000 S 4512500000 $ 124500000$ 113000000
NOTE 7
NOTES
COMPFNS.A. TFn .A.BSFNCFS
The County has permrtted employees to accumulate unused vacattcn and s;ck pay, 'vvhtch may be taken as t;me off or pa;d under certam c;rcumstances Managemen1 has esttmated, at December 31, 2008 that the accumulated cost o1 such unpaid compensation would approximate $824,000 00 for unused SiCk and vacation days Under existmg accounting pnnciples and practices prescnbed by the Dtviston of Local Government Services, the amounts required to be paid in any fiscal year for the above mentioned compensation are raised 1n that year's budget and no ilabli1iy IS required io be accrued or reported 1n ihe f1nanc1ai statements ai December 31, 2008
LiTiGATiON
The County ts rnvo!ved m a number of !ega! proceedrngs, the reso!utron of wh!ch, 1n the optmon of County Counsel, could result 1n the aggregate $4,972,763 00 m damages aga1nst the County These potentral !tabrlltres under Ne\v Jersey reportrng reqwrements \.VIll be reflected 1n the ftnancta! statements 'Nhen patd In addrtron, there are other pendrng lavvswts rn whrch the County rs involved Many of these lav.;sutts are presently m the prehmmary or dtscovery stages, v.;;th the piobability of a successful defense unknown at this time and the amounts of eventual settlements cannot be accurately detem1med
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NOTE 9 PEFICIENCY ANO GUARANTEE AGREEMENTS
lhe County has an agreement wrth the Unton County Uttitttes Authonty provtdtng for the payment by the County for defictenctes m funds of the Authoniy wil1ch are needed to pay for, among other things, pnnctpa! and interest on Long-Term Bonds issued by the Authonty
T!t!e of !ssue
The County of Un!on Guaranteed Sol!d Waste Bonds Senes 1998A Bonds Senes 1998C Bonds
July 15, 1998 July 15, 1998
The County has guarantee agreements With the Unton County improvement Authonty 1ti which the County agreed to guarantee the punctual payment of the pnncipal and interest on the follovvmg Long-Term Bonds iSSued by the Authonty
T!t!e of !ssue
The County of Uruon Guaranteed Le8_se R.evenue Bonds Umon Countv Educational Servrces Commr~~rnn Prnu::ar.t - - --- --_,- -- - ---·····--·-··. ·-J--· Senes i997
The County of Umon Guaianteed Mortgage Revenue Bonds Shendan Gardens Pmject- Roselle Senes 2003 (Callable}
The County of Umon Guaranteed Revenue Bonds L!nden Theater Redevelopment Project Senes 2004 ( Federa!!y Taxable)
The County of Unron Guaranteed Lease Revenue Bonds Linden Theater Redeveiopment ProJect Senes 2006
The County of Umon Guaranteed Lease Revenue Bonds P..cqu1s1t!on of 1 0 Cherry Street Senes 2007
2i
January 1 1997
July 1, 2003
March 1, 2004
November -i4. 2006
May 17,2007
Bonds Outstanding December 31 2008
53,266,161 20 10,916,829 00
Sends Outstandmg December 31. 2008
3.715,000 00
1,500,000 00
2,605,000 00
i ,24o,OOO 00
1 '130,000 00
NOTE 10
NOTE ·Ji
DEFERRED COMPENSATION PLP,N
The County offers :ts employees t'vvo deferred compensation plans created 1n accordance vvith Internal Revenue Code Sections 403 (b) and 457 The plans, available to all County employees, permit them to defer a portion of their salanes until future years The County does not make any contnbution to the plans The deferred compensation rs not available to employees until retrrement! death, dlsab1i1ly, term1nal10n or fmanc1ai hardshipS
in accordance w1ih the requirements oi the Smaii Bus1ness job Protect1on Act oi i 996 and the fund1ng requ1rements of internai Revenue Code Section 457(g), the County's Pian was amended to requ1re that aii amounts of compensation deferred under the Pian are held for the exc!us1ve benefits of plan part!C!pants and benef!C!anes A!! assets and mcome under the Plan are held !n trust, !n annu1ty contracts or custod!a! accounts
l\!1 assets of the plans are held by tndependent admtmstrators, the Great \/Vest Beneftts Corp and Nat;on~·v~lde Ret:rement Solutwns
The accompany;ng ftnancial statements do not include the Countyls Deferred Compensation Plan activitieS The Countis Deferred Compensation Plan financial statements are contained 1n a separate review report
CONTiNGENT LiABiLiTiES
The County partiCipates m federal and state f!nanc1ai ass1stance grant programs Ent!t!ement to the funds !S genera!!y cond!t!onai upon comp!!ance w1th terms and cond!t!ons of the grant agreement and app!1cab!e regu!at!ons~ !nc!ud!ng the expenditure of funds for e\!g!b!e purposes The state and federal grants rece1ved and expended !n 2008 were subject to the Single Aud!t Act of 1996 and State of Nev.t Jersey OMS C!rcu!ar 04~04, v.thtch mandates that grant revenues and expend1tures be audited 1n conJunction With the Ccuntis annual audit Ftndmgs and quest;oned costs, If any, relative to federal and state f1nancta\ ass:stance programs \a.tt\1 be d:scussed m deta1l m Part Ill, Comments and Recommendations sect;on of the report In add1t1on, these programs are also subJect to compliance and fmanc1al audtts by the grantors or thetr representatives As of December 31, 2008, the County does not belteve that any matenal habiltties will result from such audit
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NOTE 12
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REL6,TED PARTIES
Dunng 2008, the County of Umon provided operatmg or cap;tal fundmg to the folJO'vVing Union County Governmental Units
Umon County College Union County Vocational and Technical Schools
Aii debt obiJgatJon of these umts must be authonzed by the Umon County Board of Freeholders and are habJhtJes of the County, not ihe governmental umis
RiSK M.AN.AGEMENT
The County estab!!shed Statute Chapter 40A 10
an Insurance program !n accordance vvtth New Jersey The County !S currently se!f rnsured for genera! !!ab1!!ty,
\"-!Orkers' compensation and drug prescnpt1on exposure .~.ddJtJona!!y, the County ma1nta1ns msurance policies, covenng property, automobile fleet, bo1!er and mach1ner;, employee dental plans, employee f;dehty, la'vvyers' profess;onal hab:hty, phys1c1ans' malpract:ce, health benefits, temporary disablllty benefits and eyeglass coverage The County has retamed several agenc1es as 1ts insurance consultants
The County appropnates annually as reqwred to piovide for cla;ms m the year payment iS made
The County of Umon and Pennsyivama Manufacturers' AssoCJaiJon insurance Company are part1es to a 'vVorkers' Compensation Policy thai was endorsed w1ih a deduci1bie reimbursement which prov1ded for a reduced prem1um To secure ihe payment of the deduct!bie amount and prem1um reqwred under the poilcy, the County established a custod!ai fund and deposited funds mto escrow accounts hefd by the msurer .A.t December 31, 2008 the custodJa! fund amounted to $70,113 44 and the escrow accounts totaled $223,000 00
!NTERFUND RECEIVABLES AND PAY ABLES
The follow;ng mterfund balances remamed on the balance sheet at December 31, 2008
Current Fund Grant Fund Trust Oiher Fund
$
lnteifund Re~eJy_(!ble
2 10 2.703.291 03
$? 703.293 13
$
lntertund PE!yable
210 2,703,291 03
.tU.Q3 ?Q1 13
A!! balances resulted from the t!me !ag between the dates that short-term !oans \"Jere disbursed and payments between funds were rece1ved
23
NOTE 15 G,t!.,SB45 OTHER POST-E~ ... 1PLOY~ ... ~ENT BENEFITS
The Governmental Accounting Standards Board (GASB) has Issued Statement No 45~ \\Accountmg and Fmanc1al Report;ng by Employers for Post Employment Benefits Other Than Pens1on " This statement ieqUires the County to disclose m the notes to the fmancial statements the piesent value of the estimated future cost of the other post emp!oyrr,ent benefits (OPEB) OPES obligations are non-pens\un benef1ts that the County has contractuaiiy or otherwise agreed to provrde en1pioyees once they have retired and 1n most rnstances, wdi be for retrrement heaiih and prescnpi1on coverage
Under current New jersey budget and f1nanc1ai reporting requirements, the County IS not reqwred to fund any amounts m excess of their current costs on a pay-as .. you~go bas1s Add!t!onaiiy, the County !S not requ1red to recogmze any long-term ob!!gat1ons resuit~ng from OPEB on the!r balance sheets, however, OPEB ob!!gat!ons are requ1red to be d!sc!osed m the notes to the f1nanc1a! statements
P!an Descnpt1on
The County of Umon prov1des Post-Ret:rement Senef:ts to eligible employees 1n accordance w;th terms of the;r vanous labor agreements or ;n accordance Vv'lth County ordmance Their post-employment benefits mclude medical health and prescnption drug coverage obtamed from the Honzon Blue Cross Blue Shield of New Jersey and Health Net of New Jersey, Inc Tr,e County of Umon does not prov1de life insurance, death, dental or ViSiOn benefits to eligible retirees
t::ngiOIIIlY for posi-empioyrneni med1cai heaiih and prescnpilon drug benefits 1s based upon ihe empioyrneni serv1ce of ihe rei1rees who meeis ihe foiiow1ng cntena
Law Enforcement Ernpioyees covered by Cotiect!ve Bargammg Agreement (effective January 1, 2005 for employees h!red pnor to December 31 i 2009)
~ Retire \N!th at !east 25 years of ser-t!ce 1n the New Jersey Pollee and Firemen's Ret1rement System (NJPFRS) and at !east 10 years of serv1ce \t.:lth the County, or
• Retire w1th at least 15 years of serv'JCe With the County, 'vv;th benefrts commencrng on or after age 62~ or
• Retire under a disability rettrerlient irorn the NJPFRS Ordinary - 4 years of serv1ce, Accrdental - no servrce reqUirement
Assistant Prosecutors covered by Coiieci1ve Barga1n1ng Agreemeni (effeci1ve January 1, 2006 for empioyees h!red pnor to December 31, 2010)
• Ret1re \N!th at !east 25 )lears of serv1ce !n New Jersey Pub!!c Employees' Retirement System (NJPERS) and at !east 10 years of serv1ce \"J!th the County, or
: Ret1re 'vVIth at least 15 years of serv'Jce w1th the County~ 'v"Jith benef:ts commencing on or after age 62, or
• Retiie With a disability ietiiement from NJPERS Ordmary service, Accidental- no service reqt.mement
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10 years of
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GASB 45 OTHER POST-EMPLOYMENT BENEFITS (CONTINUED)
Plan Descnpt1on (Contmued)
Constitutional Officer, Department Director or Equivalent or DiViSion Head oi Eqwvalent (effect;ve January 1, 2008}
=
•
•
Retiie With at least 25 years of service in the NJPFRS or NJPERS w1th at least 5 y·eais of service With the County, or Retire after attainment of age 26 w1th at ieast i 5 years of serv1ce m the NjPFRS or NjPERS and ai ieasi 5 years of serw;e w1th the County, or Ret1re w1ih a d1sab1iliy pens1on from e1ther NjPFRS or NjPERS
Aii Other Empioyees
@I Ret1re W!th at !east 25 years of serJICe vv1th the County, vv;th benefits commencmg after atta1nment of age 55, or
• Retire after attamment of age 62 With at least 15 years of service, or • Retire With a disabilitY oens1on from the New jersev Pubi1c Emoiovees
Retirement System (i~JPERS) Ord1nary- 10 years ~f serv1~e---a~-c1de-nt~i - no serv1ce reqwremeni
The surv1vmg spouse and dependents of a deceased ret1ree are ehg1b!e for contrnued hea!th benef!ts Benef1ts contmue for the surv1v1ng spouse until death or remarnage, 1f ear!!er BenefitS generally cont1nue for dependents unt1l age 19 or age 23 for fu1!-t1me students
The County of Un\cn 'N\\\ pay fer e\\g\b\e ret1rees \he fu\\ cost of coveiage foi postrettremont benefits based upon the follovving classifications
• Law Enforcement and Assistant Prosecutor empioyees who ret1re after January 1, 2006 Med1cal benef1ts are prov1ded under a fuiiy-msured PPO pian through Honzon Biue Cross tslue Shreid ot New Jersev and
~ - - -"
•
•
• •
•
•
prescnption drug benef1ts are prov1ded through a seif-!nsured pian W!th MEDCO Employees hoid!ng the pos!t!on Department Head or eqwva!ent and O!V!S!on Head or eqU!va!ent Pursuant to the 2008 Co!!ecttve Barga;n;ng process, employees covered by Counct! 8, HP.6.E Local 5112 and the Park Foremen Association Acc;dental dtsabthty pension retirees Will receive full retiree ~ealth benef1ts Employees vvho retired under the County 2006i2007 Eariy Ret1rement Incentive Program receive rned1cai coverage through a fuiiy-1nsured PPO -'--- ----"-'- I 1--·--- ..,., - ..-. -- ...,., .,... • • • p1cu1 w1u1 nu11-Lon o1ue vross ts1ue ~nre1a ana rece1ve prescnpt!on drug coverage through a seif-1nsured arrangement w!th MEDCO Emp\oyees who ret1red under the County 2002/2003 Early Rettrement !ncent1ve Program rece1ve med1cal and prescnptton drug coverage through a fut!y-n1sured PPO p!an \-"J!th Honzon Blue Cross Blue Sh1eld Employees who ret1red under the State of New Jersey 2004 Early Retirement lncent1ve Program rece;ve medical and oreScm;tlon drug coverage from the New Jersey State Health Benefits Plan· ·
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NOTE15 GASB45 OTHER POST-EMPLOYMENT BENEFITS (CONTINUED)
Plan Descnpt1on (Continued)
The County of Umon also pays a flat dollar amount per month tovvard the cost of coverage to any other employees not descnbed above who meet the eligibility cntena The flat dollai amount iS based upon the date of iet;rement
The County Will pay $5,000 annually to an ehg1bie Free-for-Life ret1ree 1f they voluntanly opt oui of e1ther Famliy or Husband/'v'V1fe coverage and $1 ,800 per year for smgie coverage Eilg1bie ret1rees opt1ng out shaii reta1n the nght to reenter the County's heaith benefit pian
Med1ca! benefits coordtnate wtth Med1c.are pnmary and the County of Umon, New Jersey Plans are secondary for ret!rees e!!grb!e for Med!care Med!care e!rg1b!e ret1rees and dependents are requrred to enrol! rn Med!care Parts A and 8 The County does not re!mburse ret1rees for Med1cate Part 8 prem1ums The County rece1ves a subs1dy from Med1care for prov1d1ng prescnpt1on drug coverage to ret1rees The Med1care Part D subs1dy IS net ccnstdered 1n th1s valuatton
Fundmg Polley
The County iS not required to nor does it contnbute the annual required contnbutJon (ARC} per N J SA 40A 4 .. 1 et seq There JS currently r1u pruv1~run under Staie siaiuie for the County to accrue funds, create a trust or ISSue debi to fmance ihe1r other post empioyment benefit ("OPEB") ilab1ilty However, the County has made proviSion from budget appropnai1ons and has reserved on 1is baiance sheet the amount of $4,029,814 7i for future OPEB obilgat1ons
Currently, there are no contnbut!on requ1rements of act!ve p!an members, however, certa!n rettred plan members make contnbut1ons
Annual OPEB Cost
For 2007, the County's annua! OPES cost( expense) of $42,149,000 vvas equal to the ARC The County's annual OPES cost, the percentage of annual OPES cost contnbuted to the plan, and the net OPES obhgatton for 2008 and the precedmg years are as follovvs
2007 2008
Actual OPEB
Payments
$5,985,000 $9,826,000
26
Annual OPEB Cost
$42,149,000 $44,596,000
Annual OPEB Net Cost OPES
Contnbuted ObliQation
14 20% $36,164,000 22 03% $34,770 000
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OTHER POST-EMPLOYMENT BENEFITS (CONTINUED)
Fundmg Status and Fund;ng Progress
The funded status of the plan as of December 31, 2008, vvas as follovvs
Actuanal Accrued Liability (AAL) Actuana\ Value of Plan Assets Unfunded Aciuanai Accrued Liabli1iy (UAAL)
Funded Rai1o (Aciuanai Vaiue of Pian Asseis (AAL) Covered Payroii (Act1ve Pian Members) U.A_AL as a Percentage of Covered Payro!!
$452,16i,OOO 4.903.000
$447 258 000
i 08°/o $165 R'1'i ?31
26Q QR%
~A.ctuanal valuations of an ongomg plan Jnvo!ve estJmates of the value of reported amounts and assumptions about the probab1!1ty of events far mto the future Examp!es Include econom1c assumpt:ons, benefit assumptions and demographtc assumptions Econom:c assumpt;ons mclude the discount rate and health care cost trend rates Benef;t assumptions encompass the initial per capita costs rates for medical coveiage, and the face amount of employei-paid life insurance Finally, demographic assumptions mclude probabtllties concerrung retirement, rnorta\ity, ten-nmatiOn Without receiving benefits! dJsabJiity, recovery frorn d1sabJI1ty! partiCipation rates and coveraae leveis Amounts determtned reaardma the funded siaius' of ihe pian and ihe ~nnuai required coninbuilons of the e~pioyer are subJeci io coni~nuai rev1s1on as aciuai resuiis are compared W!ih pasi expeciai!ons and new est1mates are made about the future The scnedu!e of fundmg progress, presented as reqLured supplementary ~nformat!on fo!!owrng the notes to the f!nanc1ai statements, presents mu!t1-year trend !nformat1on that shov·Js whether the actuanal value of plan assets !S mcreasmg or decreasmg over t1me relative to the actuana! accrued !!ab!!!ty for benef1ts
27
NOTE 15
Year
2008 2007
G!\SB 45 OTHER POST-Ef\.~PLOYMENT BENEFITS (CONTINUED)
1\ctuana! Methods and ,6,ssumpt1cns
The actuanal cost method used to determine the plan's costs iS the Projected Umt Credit method, the same method used in State of New Jersey Postemployment BenefitS Other Than Pension July 1' 2007 Actuana/ Valuation Under thiS method, an actuanal accrued liability iS deteimmed as the actuanal present value oi the portion oi prOjected benefits which iS allocated to service before the current pian year in add1t1on, a normal cost 1s determined as the actuanai present vaiue of the port1on of proJected benef1is wh1ch IS aiiocaied to servtce tn the current pian year for each act1ve partiCipant under the assumed retirement age The unfunded actuanai accrued ilab!i!ty 15 amort1zed as a ievei do!iar amount usmg an open penod of 30 years
!n the December 2007 actuana! va!uat1on, the proJected umt credit cost method \"..'aS used Under th1s method, the present value of benef1ts IS allocated un:formly over an employee's expected '.·vorkrng !lfet:me The actuana! assumptions mc!uded a 4 5°/o 1rwestment rate of return and an annual hea\thcare cost trend rate of 10°/o ;mt;ally, reduced by decremen1s to an ult;mate rate of 5 0°/o after 11 years This rate dec!rnes over t1me from 1 0°/o in 2009 to 5~~ in 2019 Foi 2020 and beyond the iate utilized iS 5 0°/o
Schedule of Funding Progress
Unfunded Actuanal Actuanai UAAL as a
,ll.,ctuana! Actuana! Accrued P•.ccrued Porronf!:lno '"'''"'""'" ... l::l"'
Valuatton vaiue Ltabtitty Ltabtltty Funded Covered of Covered Oa1e of Assets IAAU jUAAU Ratto Payroii Pavroii
12/07 $4,903,000 $452,161,000 $447,258,000 1 10%:> $165,855,231 269 96% ·i2i07 $2,285,000 $42-1,269,000 $418,984,000 0 55% $165,855,231 252 6·i%
28
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SUBSEQUENT EVENTS
Issuance of Debt
On January 28, 2009, the County adopted a Guaranty Ordmance regardn1g the payment of pnnc1pal and Interest on certa1n Mortgage Revenue Bonds of the Umon County improvement Authoniy m an aggregate pnnc1pai amount not io exceed $20,000,000 for the purpose of prov1d1ng addii!onai secuniy 1n connect1on w1ih ihe Authonty's Oakwood Piaza - Elizabeth ProJeCt
The County !Ssued $75,770,000 of Genera! Improvement Refundtng Bonds dated February 19, 2009 at vanous interest rates, matunng annually unt!! 2018 The Bonds were tssued for the purpose of refunding $77,488,000 00 aggregate pnnc1pa! amount of the County's outstandmg bonds The proceeds of the bonds are Intended to be used, m part to purchase a portfo!:o of non~ca!!ab!e d1rect obhgat:ons of, or non-ca!!ab!e obllgat:ons, the pnnc:pal of and Interest of -,vh:ch 1s guaranteed by the Umted States of Amenca The matunng pnnc;pal of and Interest earned on the Government Obligations, together vvith cash on deposit in the Escrovv Fund are expected to be sufficient to pay the interest and redemption pnce payable With respect to the refunded bonds
Penswn Contnbution Deferral
The Staie of New Jersey has enacted Public Law 2009, C ·j 9, wh1ch authonzes ihe State Department of Treasury; DIVIS!on of Pens1ons and Benef!ts to provtde nonstate contnbutmg empioyers the opt1on of paymg an amount that represents a f1fty percent (50°/o) reductiOn of the normal and accrued !tabtl!ty payment of the reqwred contnbut!ons to the Pol!ce and F1re Ret1rement System (PFRS) and the Publ!c Employees Rettrement System (PERS) \·Vh!ch v1cu!d have been due Apn! 1, 2009 !f the deferral !S elected, the amount deferred must be repa1d, v.rfth 1nterest, ever a pencd of f:fteen years, beg1nnmg 1n Apnl, 2012, hovw'€Wer, the contnbutmg employer IS perm:tted to pay off the obligation at any t1me by contactmg the DIVISIOn of Pens1on and Benef;ts for a payoff amount The County of Umon has elected to defer a portion of ;ts pension contnbutions as follows
Retirement System
PFRS PERS
Tota!
2009 Required
Cont~ibution
$10,866.091 00 6,871,247 00
$17 737 338 00
29
Amount Deferred
$5,215,983 00 3 055.784 00
$8 271 767 00
2009 Actual
Coninbution
$5,650,108 00 38i5463 00
$9 465 571 00
THiS PAGE iNTENTiONALLY LEFT BLANK
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-• • - II II II • II • II
!!! II II II II - II • II • •
• • • -- I • II • II !!!I II
II II II - II • II • II - II II II II • II - II
!!! II II
COUNTY OF UNlON
- SUPPLEMENTARY SCHEDULES -ALL_FUNDS • -• YEAR ENDED DECEMBER 31. 2008
• • • II - II II II
iii II II • II
!!!I II II II II - II • II • II • II II II II • II • II • II - II II II - II • II • II • II II II II • II • II • II - II II II - II • II • II
!!!!! II II II II - II • II • II • II II II II • II • II • II - I
-• • •
Balance. December 31, 2007
increased by Recetpis Mtscellaneoqs Revenue Not Anttctpated lnterest and Change Funds Returned I axes Kecetvable Revenue _A_ccounls Recetv;;.ble M;sceHaneo<Js Grants ReceiVable MalchrnQ funds lor Mrscellaneous Grants Mtsce!!aneoC!s Gran!s Una.ppropn<'!ted Uruort County ifnp.-ovemo::ni Autho;;ty Contractual Rettree Benefits tnterfurlds
Decreased by Dtsoursemenis
Refund of Pnor Year 11evenue 2008 Appropnatrons Ma!chmg funds for M!sce!!;;J"!eous Grants irnp(est a11d Change Funds Advar;ced Accounts Payable Hesef'.~ for Medtcare Peer GrmJp-Apprnpnatec! 2007 Appropnatton Reserves Reserve for Mtscellaneous Grants-Net Un:on County Improvement At.!thartl'l
Reserve for Contraciuai Rstnee Benefii:s lnterfunds Due Trust Other Fund
Balance, Docember 31, 2008
== ==
A
A-2 .~-5
A-6 A-8 A-9 A-12 A-1:1
A-14 A-15 .A..-16
A-2
A-5 A-7 .A.-10
A-ii A-12 A-14 A-15 A-16
A
CURRFNT FUr-Jn
SCHEDULE OF CAS!-j
CURRENT F~ND GRANT FUND
• 46,352.i34 i:i3 $ 1,844,153 28
$ 7,003,220 56 $ 6,516 01
252,5 i 7,742 17 141.356.70005
35,177,069 43 948,252 00 156.420 82
314,154 gg 68,720 51
'1?,7R~ 58 401,479,319 93 37,281 ,742 25 447,831 ,954 76 • 39,i:;:b,B95 b3
$ $ 362,267 78
387,684,746 05 948.252 00
11,42500 1 ?8.402 U9
1.707.027 97 :O."T.>V,lOI 50
36,552,153 89 3!4, !-54 99 i33,905 86
295 78 194,BB2 62
400,778,709 02 36,747,036 51
$ 47 053 245 74 $ 2 378 859 02
!!!!!! - -
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Sa!ance, December 31, 2007
Increased by Cash Advanced
COUNTY OF UNiON
CURRFNT Fl!ND
SCHEDULE OF DEPARTMENTAL !MPREST PETTY C.~.SH FUNDS AND CHANGE FUNDS
$
A-4
PETTf CASH
FiiNDS
-0-
11,425 00
$
$ 11,425 00 $
Decreased by Funds Returned Charges to 2008 A.ppropnat!ons
Balance, December 31, 2008
A-4 A-3
A
$
$
$
6,51601 4,908 99
11,425 00
==.,;-~0;::,-===$
ANALYSiS OF BALANCE. DECEMBER 3i. 2008
Runnells Spec!al!zed Hosp1ta! of Umon County Surrogate Drv1s:on of Parks and Recreation County Clerk Clerk of the Board
$
$
CHANGE FtiNDS
3,435 00
3,435 00
3 435 00
100 00 250 00
2,835 00 200 00
50 00
3.435 00
Amount to be Ra!sed by Taxat1on Added Taxes Per Chapter 397. P L i94i
COUNTY OF UNION
CURRENT FUND
ANAL YS!S OF T.AX YIELD
A~2 A-6 A-2
""en ..!D:L
$ 251,657,663 00 860 079 17
$ 252,517,742 i7
DETAIL OF PROPERTY TAXES FROM MUNICIPALITIES
MUN1C1P.A.L1TY
Berkeiey Heights Clark Cranford E!!zabeth Fanwood Garwood HillSide Ken:!\vorth L!nden MountainSide New Providence Plamfield Rahway Roselle Roseiie Park Scotch Plains Sprmgfield Summ1t Umon
VVestfieid 'vV•nf1eld
$
BALANCE DECEMBER
31. 2007
48.494 91 $
29,835 62 287,634 97
9.728 94 11,18838 23,077 43 11,353 94 61,887 21 28,686 38 23,498 00 30,947 61 42,140 27
9,365 36 2.696 38
7,473 39 36,495 37 53,252 04
11,480,664 75 $ 9,310,223 78
13,818,895 79 30,027.595 49
3,897,248 64 2,181,017 47 7,743,646 07 6,335,564 27
20,088,692 28 6,434,600 80 8,192,617 32
11,517,291 78 11,790,94847
5.868,844 32 4.428.28i 00
14,150,513 03 9,915,274 07
23,740,722 25 25,555,234 43 25,125,241 06
TOTAL $ 71775620 $ 251.657.66300 $
REF A A-6
ADDED PER CHAPTER 397
P L 1941
62.145 40 $ 49,386 28 66,277 43
329,074 79 25.i53 33 26,022 96 30,858 18
4.460 00 93,593 53 28,585 71 19,315 02 19,558 49
237,386 59 9.082 58 8.005 26
44,128 44 11,182 63 37,625 62 53,084 15
172,273 ·j5
COLLECTED
11,529,159 66 $ 9,359,610 06
13,848,731 41 30,315,230 46
3.906.977 58 2,192,205 85 7,766,723 50 6,346,918 21
20,150,579 49 6,463,287 18 8,216,115 32
11 ,548,239 39 11,833,088 74 5,878,209 68 4.430.977 38
14,194,641 47 9,933,930 09
23,814,843 24 25,608,486 47
25, i25.24i 06 54,545 93
A-4
BALANCE DECEMBER
31.2008
62,14540
66,277 43 329,074 79
25.153 33 28,022 98 30,858 18
4,460 00 93,593 53 28,585 71 19,31502 19,558 49
237,386 59 9,082 58 8.005 26
53,084 15 172,273 i 5
186 876 59
A
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COUNTY OF UNiON
CURRENT FUND
SCHFnULF nF ACCOUNTS PAYABLE
Baiance December 3i, 2007 A
Increased by Transferred from 2007 Appropnat1on Reserves
Decreased by Payments
Baiance. December 3"'L 2.008 A
$ 758,247 04
8961751 50 $ 1,654,998 54
178,452 09
$ 1,476.546 45
COUNTY 0~ UN\ON
CURRENT FUND
SC::HFI1l/l F OF RFVFNUF .A.Cr.OUNTS RECE!V,A.BLE
Fees
Cou11iy Clerk
Surrogata
Snerttt Realty Transfer
Increased Fees
County Glerk
Surrogate
Shenff PermitS
County Roac Department
Pay Pat1ents-Runnel!s Specialized Hosp1tat of Umon County
ivia1nten~nce of Patients ill State instiiut;ons for Men!al Diseases
Mam\enance of Pat1ent~ If! S\13\~ \n~ttut1ons for Menta\ty Retarded
Soc1ai anO Weifare Serv1ces
D:v:s:cn ~~Youth and Fam!!y s~mnces Supplemental SoCial Secunty Income
Interest on Depcs;ts and Investments
Reimbursement Plan For State Pnsoners
Reimbursement Frorn Grant Prograrm; 1 Fnnge 8enef1! Expemi!!ures 2 lnd1rec:t Costs
State Aid-County College Bonds (N J S /'>. 18/\ 64,-<'\-22 6) Elections- County Clerk
Electiofi Soard
New Jersey DIVISion of Econom1c AssJstance Earned Grant
Facilities Revenue
Ser.'Jce Fees- Courts Medicare-Peer Group
Educat;onal Bw!d:ng t\Jd
Leaf ComPOStlng
Franch1se Fee- JCiS~y Gardens
T!t!e IVD faciiJty Reimbursement
Debt Service - Open Space
Bat! ForteltlJfel;
Reserve to Pay Senai Bonds
Cap1taJ F:.md Ba!ance Inmate SlJbstance Abuse Treatment Program
A-2
.A.-2 A-2
A-2 A-2
A-2
A-2
,-11,-2
A-2 A-2
A-2
_A.-2
.'\-2
A-2 A-2
A-2
A-2
A-2 A-2
A-2 A-2
A-2 A.-2 A-2
A-2
A-2
A-2
A-2
A-2 A-2
A-2 A-2
ACCRUED IN 2008
$ 2 -ws 334 i2
286 498 75 1 603,672 56
4,256 643 50
5 895 00
1,519 372 00
23i 757 00 1nn nnn nn '"'"'•""'"' vu
144,668 30 40,215 744 30
7 971,753 00 ,s 920,680 QQ
4 431 612 co , 139 956 00
1 538 476 03 3195,315 85
2,258 669 81
100 000 00
2 503 280 62 176 440 43
i,i77 05i 24 27 923.636 71
4 903,823 75
373 015 00 2 356 621 61
,.,.:_ <:.'>'> nn ............... ~ "" 192,092 50
560 000 00 834 246 35
4 113 621 .12
321 092 50
i 000,000 00
750,000 00
- ~,000,000 00
$ 141,356 70005
i I I
COLLECTED i
$ 2 105,334 i2
288 498 75 1 603,672 56 I 4 256 643 50
5,895 00
151937200 I 261 757 00
100 coo co
i44 668 30 i 40,215,744 30
7 97i 753 00
18 920,680 DO I A A<H 1:1'>f">n ~ --. .... , .... -~ ... , 139 956 00
1 536 476 03 3195,31585 i 2,258 669 81
100 000 O:J
2 503 280 62 176.440 43 I
"'1,177,051 24
27 923 636 71
4 903 823 75
373,015 00 I 2 366,621 61
125 532 0:>
182 092 so 560 000 oc I 804 ?46 35
4 1 i3 621 12
'321 092 50
1,000,000 00
750,DIJO 00 I
4,000,000 00
• 141,356 700 05 i A-4
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-- -
GR.ANT/.E8Q!?B..~M l:'mergency Shelter Prooram
iiiil
Commun1ly Deve~pment Gr;mt- Run,o:o!!o; f-lo5~!a! Cnmm""''~ D<?,.e!o;,pmen! Gra.1t- P..g1r1g Dstitm!!.':!!crr.; Summer EJ:;m • .-:!;;on Pmgr.::m ~as;:ma Carfr.-PfOjjram inwr,-,"' { Co-pcyru.,ubi Cummun1ty Homeie5s Asslstanc;e Pmgrrtm Suppoltlve Houstng Program- McKmneyVento Homeless Welfare to Work Program U S Deoartment of Agnculture- Nutnlton Program 11 s 0P.p.flrt!YH;'I1! of _A_gnc•Jiture Office or= Aging SWte Gr.Jnt Older Amer;car~ Acl r;tle HI CO!ftrnumiy Care Eideriy Triie M tto'lla ttealtll Aid Title XX Semor Farmer's Market Para:ranstt Medtcal Transoortahon for Flr1er1y TrtiP X_IX VP.tf'rnn~ P~ratransr! Pmg!<!!T! HOPE fer E!der1y Prcgr::lm Ccum;efi11!J f-l<l<lflfT Insurance- (CHIME; Pariltfi:lll>;ri Fi<.ieriy cmti H<lndrcapped Transporcation Tme M Rouie 'it:t.r Comdo' Study 2007 Ratl ProJect Staten Island Railroad Route #22 Shuttle Conra!! ProJect !':ap!owsl:: RoDd North All ant;;: Comdur lntart;o;ot..l~<.nl-i~ACi Fru]o:t..i Scoptl Morns Ave Roure 62 Pun Area Dlstnct Progrnm
iiiii iiiii iiiil iiii iiii
t::;_Q_IJ.NIY _QE__L/!'/ION
SCHEOULE OF GRANTS RECEiVABLE
8 . .1\.LANCE
ii~Ci'-MRFR 2008 31,2007 ~l,.I_Q_G_g__I
222 352 91 50,1€3 10 S0,4S4 00 3 903 24
12.1553 Of 25,000 00 238 866 00 643 705 00
8,015.41637 2 985,020 GO if\7 74fl1il 27211383 135,159{JC 376,965 16 257,099 00 22.923 00 58,000 00 54,038 ou 3,137,90600
178,037 32 469.725 00 101! 151 00 100.000 00
3 QOO 00 '!3-! 15'! 50 500,000 00
s.ooo 00 <~ 0U>JVUU
15:2.~3906
1,00i (10 1<3,30000 142,524 00
176,000 00 36 000 00 2 900 000 00
79.281 92 280 000 00
50.000 00 4,356 i7
1UJ,<II:!U 1:!2 49 904 70
494 96
iiiii iiiii iiiiiii iiiii iiiil
llALM4CE lJ!-:C~MBE:I<
RECEIVED CANCELI.f,_Q ]_l..1__[Jf]fl
' 2,4SS 50 2Hl,/l6€ 41 50 163 Hl 50,494 QO
3.9CI3 24 24,432 1 ~ 13 270 96
695,320 00 57.942 DO 129 309 00 2.89761776 5,102,!!18 5i
167 7401!! 135,32813 271.944 70 2::>6,936 OG 377 926 i6
58,00[) [J[J 2Z 923 uo 3.191,111 00 833 00
469,725 00 17fi.037 32 66 979 so "' "' '" 3 000 00
404 680 65 5:<!SA7J 35 1-5,000 00 6,000 00
i52 239 08-18 300 00 1,001 00
142 524 00 7.218 14 204 781 A6
7fl3 2715- OS 2,196,723 95 7928192
Hl£,£72 37 80.027 13 50,000 00 4,356 17
1CI3.,M08.2 49.90470
494 96
GRANT/f'ROCRAM !CONT'~!UEDl Rape Cnsr:s Program
Natrona! AssoCiatron of Goullf¥ and Crty Health Officrals- Med!Gal Reserve C~rr" .(NAACCHO-MRC)
Rap-..:1 Co~.m~!mg Progra.on-Se~!!a! A.5sfw!t Gral't \1cgan's L,aw
\frr.irm 'vVrila;>.iiA.~r»i<lrrU:< Gr.oni \vVVAG) Garegrvers Assrstance Prograrn-Chrid Aavcc.acy Grani Sexual Assault Nurse E>lammer Response Team (SANEISARD ProJect Workforce Investment Program WIA W(ltkf~ Leamrng Lrnlc: Program
O;sat:;;;;tl N;::,..:;;a:or s.,,.,,; Sicp;; irl!lm; F1rt.t New jersey-lanK v'er< Work Frrst New Jersey {REACH) Job Tramrng Partnersryrp Act (JTPA) Work Frrsl NJ 8ul'>--RC9•011Bi Tri"'"f>Ort~rnn Pi.<~nnmg
Hcmiro.;<~ppe<i R.,,,,-.,;:,iro:m P,-ugram Housrng Vppommnres for Persons Wnh Aids (i iOPWA)
R'!an Wlll\e L HN Emergency ReLief Gra'll
Masher's Sam iniermoorai 2006
Foreslrv Pro!lram 131"!('! F~r::,llty F:drJr~hnn Ar.t (SFEA) ~!e., Jeree'J Departme!"!t of Hea!t!1 - R!gh! to K"O¥! :nsurancs Fraud Reimbu;:;arnent Prcgr;;:m Compl~h~iY:i\\1;; T>aftic <ind S;:;Jetj Progrtim Local Safetv" Prugl<lm- 7ii1 Ave , Piamfieid
!!!!!!!!!
COUNTY OF UNION
GRANT FUND
BAU'>.NCE O~'C'\J.t.OCR
31 2007
$ 90 465 65 5
3.!.,.133 35
45G,26::i 00 50,000 00 67 816 00
1.889,201 67 5 101 00
~2 2-!000 1 co
'fG,4:;fl 00 49 i20 00
5tl6,.494 87 1 958 029 65
21 797,?:4/l 00 105,155 00
B 21J 7;';
6l2 770 59 t 356.043 71
387,758 74 5,695 64
2,000 00 74.250 00 4,10025
135.€89 co 146 565 30 ;>15,00QOO
!!!!!!!!!
"'" BUDGET
i{)4,443 ()Q
5 000 00 51 000 00 ~5 251 ()0
117 G42. 00
61.3500U 2.937.201 oa
243.018 00 52516:3900
11 862 00
62 25i OG
711 867 00
275,000 QO
2.101.129 00
126 000 oo 16,401 no
250,000 oo
a.ooo oo ?6,&86 60
34,9\13 U4 3 560 166 21
240.382 00 4.2-'! ..... ne oo
11 8€2 00 18,458 00 ss 985 au
665,678 00 104 994 29
5,645 55 47i91115
1,813,181 19
137 250 00 1n Mn nr.
257,385 00 32 491 34
CANCElLED
3 442 00
btil;,4~ 87 1 958 029 65
14,750155 27
2 031 75 3Qoi 626 25
10.742 26
2,000 00
-:-
A-9
BA:...ANCE [I£C.'i:JISER
31 zoos
150403 20
5 304 75 15 25"1 co
242 DC:.l 00 50 000 00 \14 1 (~ 9tl
1,266 236 46 7 797 00
1.555103 00 1 00
2.; soa ao
6381,41473 79 027 71
53845 17.5 232 59
1,633 249 26
387 75B 74 5,695 54
63 000 00 4 100 ;:>,<;
28,304 on '4 073% 15 OOG CiC
- -
GRiWiTiPROGR_}\Mj{!Q!iriNUEDl Or.;tnbutton of 1 raru;tt infonnatiOn Local Safety Prograrn Mol!ntat~. Glenstde SpeCJallnlltabvcs and Transvortaltoo
iiiii iiiii
Loca· Safety Pmgr;o,m- lnl<>ffiP.r.l•ons Qt1 Broad :~n(l .<;r_llllfl'Nl A~rwes Gr<!n! Hrgh Cras'l. .t._-ea Gr;1nt Traffic S:gn:; ~md Mar'~mgs Grar.: Counc;i on Arts Body ArmQr Program Body Armor Program -Unappropnated Child PassenQer Safety Homeland S!!ctmty l.ode OrangR C-omrmmrty Care Persons E!der1y and Dr~b!eod (CCPEO) Jcr:;cy A:;~:stano; for CammlJmty Carag;v:ng (JACC) A;;;;.;;ted Lnm11,1 (;1i.) CaregiVers ASSIStance Program {CAt>) Mental Health Prowam Juve11rle Accollntabtlltv lncenttve Block Grant Human Servrce'!: "amlly Coun.vo,_.rt:h Se"!•(:f'IS Cou~t\'W!de Camprehensrve A!ccho! Pr~ram (CWCl•P) t'Jf:.:tm;c :c Prevent Alcoho,'iSm S>id :Jn;g Atwse ;.;e-,v Jer~ey Dt~pd.tlrnl'lri~ or Hl'l>liiil- inlUXIG<Ji"" Drlv,:,r R .. o;<J<.IIl;e Gt!lllt'l
Community Servrce& Biock Grant (CSi:jG) Deserted Village Rcspdc Care PrO<Jram local Lead Gr<Jnt-
Lcca! Staffing - 1\, .. .s Program Ed1o La~e Projer;i Siaie Community Partnersn1p Progranr County l::nvrronmental He<>llh Act {CEHA) Personal Attendant Program Sector.al Emolovment Grant
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GRAN I ~UNO
SCIIEDULE OF GRANTS RECEIVABLE
BI\LM!CE DECEMBER 2000 ~1. 700] BUDGET
823 25 95 424 00
5?3 642 00 359 !339 Cfl
10,72G 00 i OOG,OOO 00
2:.::0 6:.::2 00 144 728 00 053 25 047 00
35166 oo 3340<! 91 74 500 00
117,82"1 00 290,3()2 34 :300,000 00
31,56000 4U,UOO 00 !J4,04~ 35 150 000 00
11245604 50 000 00 14,955 05 6,000 oo
261.761 OS 5~.596 00 2~1.008 58 250 246 co 553 212 3!; 949 033 co .;.;4 593 ae 509.6513 00
1i 9UO 00 15U,OOO OU 760,101 95 817,249 00
1542602 54? ::mn 75 341 96€ on
?5 88" 57 101 ccoou 33 330 co
32,300 00 i67 771 31 542 964 72 447,622 00 11254799 258 632 00 127 657 25 90218700 ~8.000 00
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RECEiV 0'D
' 95.4?4 00 2!!7 OOQ GO
C.S7GG; i ,006,uuo oo
150,305 00 25 047 00 35 165 39 H> 706 85 82,775 49
2il0 23:i 00 23.705 00
15051500 42,050 00
3.000 00 10!37736!3 27C,oa84S 602,155 oc 447 5i3 83 150,000 00 536,820 00
28-5 86600
16:) 064 00
:.:a 408 4~ 448 903 95 27£,983 74 9021R700
iiiii
(;:ANCELLI::O
053 061
33 4[).4 ':)1
!1.634 8-4
14 162 co 70 '142 05
3.1-55 00
127fl!ifi25
'
BAlANCE DECEMBER
31 2008
823 25
286 842 00 3€9 G3S 00
5 i.09 39
Hl1,045 00 (0 00) 000
57 791 15 35,045 51
3'10,62/ 34 'IB 1.:ia 00 93,533 36
120 406 04 g 320 21
205 603 42 206 583 10 929 993 ao 60o,!lJ8 05
74,74-5 00 9[10 530 95
Hi 426 02 598 490 25
75 SEA 57 16 766 00 32,300 t)i)
13!l362 89 54\,682.14
!14 196 25
18,000 00
-
GR.".N !WROGRJlo.M rCONT!NUI"'!JI Slate l:1ccn::'.'c Progr.:rn (SiP) &ifu H<iVC·fi !nfoifit Program (SI t:P} Siop V!Oieooo Aga,nstWoman (SVAW) Economic Development Program Human Serv1cas Planomg Adv.sory Council (HSPAC)
(;oonty wetfaM Ager"\Cy·LiHEAP CWA Job Access and Reverse Compute (JARC) Rantan Water Shed Browt"!fielrl [lPv<'lnprn,.nt Proeect Hc~!:'lnd Sect:n!y- !·:Y 05 : :orro<>:and $ewntr Crant Pr=~:oc !1-FY .2CCS ~nd .2007 Stale Hom~o~h,md S"o.ur~ty Graoi1-FY 2008 limon Goumy Ailk>nce Gram Help Amenca-1s Vote Act of 21JQ2 (HAVA) Law Enforcement Terronsm Grant l)rban Area Secunty lmllat!lle- Blackberry U rben .. "Tee Secun!y !m!!1ltl¥e - Opera!!0!1 !Jrb;::n ;\re;:: SecL:nt'f ln:!:eb'!e- F!re D~onb!mme!!:m Trnmmg (U.A.S!) Urban Area Seo;nty" :n;;;at...-e-Manhme F:re Tra:r;mg [UASI) i..Jrban Area Secuniy imil<lilv" (U1\Si) Urban Area Secunty lm!latlve {UASI) Attorney 10 ProQram Counl~ Sham Grant !'JJ Ease Program \V;;tlands Mitigation Sperry Park EaseiT.unt Kocpmg Our Roodways Green Smart Growth Program Multi-Junsdicllonal NarcotiCS Program Gang SuppreSSIOn \fl..raqmmco Lagoo!1 l'l:o5!"'"'t'nn
iiiiiiiiii iiiii iiii iiiii iiiii
COUNTY OF UNION
GR/Ir-.IT ~IINO
SCi fERULE OF GF:A~~T? RECCIVAOLC
RAI.fiNl:E DECEMBER 2006
31 . .2007 BUDGET
29!.12.,9 H 601.239 oa 10,000 oc ,;.q li77 uc 35 653 00 54 ~36m: 12 276 02 80.663 00
29 6il7 00 32,00S 00 13078526 102,495 00 24162 56 fl1)4541
167,307 96 1 614 85') 50
' 40ll 801 00 66 000 00 31,.25000 2 4!38 00 19 138 Oll
44,81448 6.019 53 5,!327 82
7.000 00 3o.oao oa
457,760 CiO 596.567 ()[) 13 240 00
11,00000 404.500 00
39.4?1) 00 50 000 co 30 ooo ac 25,000 00
2 3J2 43 117 990 00 141 .. 6~000 ~9.!J~IJ 00
11111111
RECEIVED CAN_CEllEO
6~2,228
10 c::o 23,.224
68,163 00 12 276 02
61,69500 130,785 25
601
167.307 96 8.S7 533 57
30 000 00
5 (][}{) 00 5 500 50
30,000 cc 3i2 55; a7
103 789 57
.25 000 DO 2.332 "13
117 990 co 141 600 00
11111111 11111111 11111111
tiALANl:f-: DECEMBER
31 . .2006
2-'<9.229 92
57 oiJ.'i 79 5<1,436 00 12,500 00
102 495 01 24.156 [,5 8174541
?27 325 !H ~.409,8G1 00
==
89 250 00 21.626 ou 44 814 48
1 019 53 247 ~2
7 000 00
13,~4U l)(j
11 000 CCI 300.710 43 39 470 nn eo non an 30.000 00
9>l.OOO on
== ==
-- iiiii iiiiii
GRANT/PROGRAM ICQNT_1~1!.£Q) ProJeCI Safe N&~ghtlorhood State and Local All Hazard EmergenCY Ooerat1ons
iiiii -
Local Core Capac;ty for Publrc He<ilth Em;;;rgeflcy Preparedr.ess {LiNGS) Archrvai Vrsuar Preservatton Program Commtmrty Ju~trGe Pmgram Newark Alliance Jail D1versron PILOT Program 8e:w: Q!!em!<er Registry Cordci! Lnt.:- Pm:.;cG:Jtor's Office U;;;o,-, Cou11ty Auto Theft Te;sk focce Chridrerl's ju51100 Gram ProjeCt VISIOn Freight Access to Port Eilwbeth!Tremley Pornt Clean Communrtles
E!!zabe11tc>.•.'l'. Ferry Prqcc! Morns am:: Cne Rarlroad Project 6ue~i Shr~•1i<. YVrap EMA Fundmg Publrc ArchiVeS and Records Infrastructure Support Grant (PARIS) Mumcrpal StormwaterGrant Hazard Mrtrgatron Lead Hazanl Corr\rQ! C!1!n! tHUD) H.::~ord Lco:J Grnm- Comm:.:r::t.,. Dc\lclopmcr:l Just,c;:; A>.s~>.tan.;.;:; Grant (JAG) New jersey Transn Transponatlon AsSistance Program Solid waste serv1ces Grant ChemiGlll Buffer Zone Protectmn Program Grant 9 1 1 Coordinator Grant
COUNTY OF UNiON
GRAr:!!_EIJND
BALAI~CE
DECEMBER 31 2007
89 420 00 ' 2Q.OOO 47 10,000 00 74!JG41ltl
740,618 00 3 000 00
62,539 00
25,!364 22 Hl.COO DO 23 35U 00
269 411 00
2US000 16349
1 000 00
\1 !:iOG GOO 00 2425871
5 000 00 55.000 00
1 042.850 00 2. .500 llO
325 000 00
724 455 00 405120 77
2001l BUDGET
4£.936 00
2GG,332 OG
586,12:8 00
60.000 00 66,950 QO
2:57.:170 liU
S,OOO OD
3~ ?'59 00 3 COD CO
184.100 00
3 37~.202 co 4QD 000 00
1 997 201 00 335,310 00
44 500 00 25,000 00
$
iiiiii
89 420 00 $
211,77000 681 109 00
32,696 {}{)
72,041 97 0.455 00
21.335 sa 2:4!:l,4f( uu
23 750 00
35 758 !6 3 coo 00
859 650 39 2 500 00
105 832 45 400 000 00 .30J.tiUU ;,:~
2 020 346 44 335 310 00
25 00000
-CANCEL' ED
13,91000
163 49 1,000131
--BAlANCE
DECEMBER 31 2003
4/l !l:'.fi no 20 000 47 10,000 DO
i29,i26 66 6:31,72700
3 000 00 29 843 DO r;n n1111 oo 21,772.25
3,544 00 2,0i4 12
"1.11 570 00 9 000 00
9 500 000 00 2.4,2~1:1 11
5 000 00 55 000 00
367 299 61
325 000 DO 3 . .3GG.3Hl 55
4LU,I:\54 7.5 381 975 33
-44.60000
-
GR!\~_I~ROGRAM (CONTINUED} Vicbm Wttness Advocacy Gan~ Gun and Narc-trt!cs Un:::!ergrc:.:r:d Stor<:;s Tar:k Ft~mO\'<li Program Cu.,li\)' Reg;stry Gi1ir;t Law Enforcement Officers Trammg and Equtpmem (LEOTEJ Umon County A~demy of All ted Health Serv1ces Tratmng Grant (Voc Sch)
Cash Recetpts Reserve for M<scellane.:Jus Grants- Unappropnated
REF
A-4 A-13
!!!!!
COUNTY OF UNION
GRANT FUND
SCHEDULE OF GR!'.NTS R[;:CE'!VASLE
BALANCE Ut:t.:CMI:>t:H 2008
31 2007 BUDGET
' 71 640 00 130,215 00
ca.2n oo iO,OOO 00
32.095 00 243 668 00
s ~7.,72.135125 ' 396!989900
A A-:Z
!!!!! !!!!! !!!!! !!!!!
'
'
!!!!!
32.095 00
36 212.23~ 82
36177 069 43 35,Hl5 3!1
3£,212 231 82
!!!!!
CANCELLED
H! !50 0£5 55 $
A-1~
- !!!!!
A-9 SHEET#6
BALANCE: DECEMBER
.ll...1QQB_
71.540 00 1:i02i500 88,277 00 10.000 00
52€31,25077
A
!!!!! !!!!! !!!!!
I I I I
i I Balance; December 31, 2007
Increased by
I 2008 Budget ,A.ppropnatJon
Decreased by
i D:sbursemcnts
Balance, December 3i. 2008
I
I I I
i I i I I
i I
COUNTY OF UNlON
CURRENT FUND
SCHEDULE OF RESERVE FOR MEDICARE PEER GROUP-i\PPHOPR!/\ TED
oo=o= ~
A
,ll,-3
A-4
A
$ 1,199,917 13
2,033,000 00 $ 3,232,917 13
... '"lr\7 r\"17 1"'1"7 1 1 1 VI 0VLI VI
$ 1.525.889 16
3_/I,_~~I[SA~DWAGES
Ccur~y Crcn<
B<>ard af EI<>~IOrl~
EJectlon$(Ccurrt~ Cl<>ck) Dep~rtm~n1 o' Frmm:e
Dw1~r~n Dl Coumy AdJUSter
Dep~rlme~l o: Adm.nrst.,.l•ve Sarv•ces
Co~nt~ Surrog~te
CI'IQ•MMng L~nd an<l Fooht1as Planr><ng
Depanmer1 o~ Eoonomtc Dov<~lopment
Of'rce or Drrec!cr
UtCtr.rit<ER J1 ~UU1
CO'JNTY OF l!NIQ.'j
CURRI;NT F!J]'JC:
16321; 42
69222
3518 97
11 491 SCI
:;>76~
S!l'39 2}
1 &.'39 Ol
"'" ~24761
69 040 OB
j .;.,.;; 16
411J1759
41 02CB:O
,, 02~ 1~
4558165
B zao o.; 9326 92
32 534 7$
1:>0 000 001
3~ OC<.l 0~
== ==
163264~
692 22
351897 "1 491 6~
276 3~
52262
4:247 51 19,()-10 :IC
312 42
4; ii17 5\1
41,02062
11 027 14
45 5€1 6:.
2 ':'<"-'5 55
~2~iJOO s 44 328 92
~l 5?~ 75
ACCOUNTS
~ PAYI\81E
SCI-19 05
36102 07 B OOCIOC
== == ==
AAIA~'CF
""""'
16~42
3516 97 11 491 69
31242 5 243 DC
1 ii9316
41 b1f ~~
4102062
11 !;71 C4
4558155
2 G35 55
tinu~
226 BS 32 E3~ 75
== == ==
O'"'"'"n oi Mec'ca' Exem•ne· DMs1on or Emmgonq· Man~getner~t
iJ"·iiOn or POIIC\l
01V SIOI' of Hea~t1
Coilrlly Proserutor
Ofnce 01 D•reC".or D,_lSIOn ol Ag,ng
DIV1SKln oiYe>jth Serv~ee•
D,_tSKln ofSoe<al Se<VIOOS
Oeoartm~nl <Jf Parks an<! rl"'""""''M
U!IOOB ot (..Ojrlly bup<tr.~'QI"IC'enrot SdJc<iib
Gounry E>O:M51Cr- &!NIC& tn Ag•.:u"~r$.1t<!<j Homtl Coonom1csand <i---H
iiii iiii iiii
rnu"''Y "!' '·~!!0"
SCHEQI II E Of (()()7 APPROPRIATION RESERVES
EIA:..ANC(
rn:t:FMRFR 31 X!C17
19?2021 ~
50 264 73 36 212 DB
2 361 72 25 360 44
9SCM 39 2D 3C9 05 4~ 6CC 511
34625~ u 2"' 0\7~ 77
67 652 13
r94tl;i .:.~ 20 3\C 43
78€ 13
5530::
(3~ 000 00)
(eo ooo oot
iiii
1972027 5
1525473
36?1, 06
236172 253&044
1? ~25 )'!!
'"' 00080
1B095 39
20309 05
40600 55
MS?S? 47
6ir;;t:2 13
194034~
2~31C"3
7lJS 13
553M
.".CCO!J!-!TS
iiii
/l,",j
~A.LA:'<C<;
i AFSED
rs no -;7
15 264 73 36212 OB
2 361 72
1~1 ooa ~o
18 095 39
20 3:l9 05 4C 600 56
3"~ 252 ~7
616~213
19463-18
20 310<13
788 13
553GO
iiii
SAlANCE l)f_CF;~BEfl. 31 ,00, MUWC< EX_~_NOED
COMMITME~TS ~ ~·· ACCOUNTS BALA,_CE
PAY~!l!J' R!::5E~VED TRANSF_E~ NET CASH PAYARLf lAPSED
rrn""" """"''"'E" Co""~' ~""~-"' Q Off-.::;. S~l SWci,.:; an&;;-,;;,;;;,.,.;~ ~~ W6 5<1 iZ OZ2 63 61 431 ;-;1 'U :1~0 00 iifi18 00 ' i252.<6~
Mt"""''""eous 35 26!1[1 54 357 5~ B96~3 73 1;174351(; 2100 ~· Board of Chosen ~r~ld...-.
Annual Aud1t 11;\2 2:..000 16225000 16} 2~0 00
Oll'le! Accollnl1n~ ar>d ALJd•t rees 969.'>000 55000 97 5001)0 3407500 62 075 00 ""00 MISI:f!llan&DUS 25 895 29 14 16' 45 <i005674 ;s !\75 7q ~~ ?:\1 ~<;
<:;1,..->Qf(""'!l""'tj
~.'·"""H'm""'~~ 3 ~·~53 ? o'\33~~ 10913 50 \~1(;6 9~1ll~
t.J-w,,;v,-1 :loooil• c"""~t~~o ""d c"'"'·"''""""'"" s=oa s 5::000 0 """-'~'"
Sidi"""'' W"''""' ;w •• ;;u,-~ &>..i<l 50000 :;oG o;; 5000(;
Goumy Glen. if 100 ;., .lil408>n ,3.5 5i7 05 8 >Mij"" ""~/()[)(;
lloard of Elat;l•on• ..,...,, .. , 3S 344 :;s:, IIJ~ ,~, " r~ 210M 10 10357 2tl677 31 ElediOM (County Clerk) >000 ~319741 532~41 1 000 00 52~0141
De<>alimefllofForrano;<~
0/fiCflof Dornetor 4931115 8~1218 5812333 '"'" 49 000 00 7 ~89 59
Publ~eOt!!~"""' ~'0\1'""'"'""''~" ' 1983CII 203 '303S>\ 73 '303f>473 303M1J Dt•'biOn <II RBrmlltxHn'lllnl "" ~0300 ~" M!I[W
De-"!!<>~ "'T""'""'-""!'' 1R.~M '"29!!o ''-'~-=-~ j <'3"00 1~z~
Q'"""'~ ~ C"""i',Jml!; s<~oe 1 H!S ~! 7 35!!35 5 7!lS !!? j fJ\2 J,S
DIVI~IIm uf. i11\"'t""i Au;:l~ :2:252 7:;4:;.::J tnc2 777 (j~
u~~<"entDILaw
Olfi~niCoo.ntyC~""""I 1ll!j 129 S5 3!! 907 25 16!i037Zl 1:15 858 27 11 ;!<.8 !Xl 67800 [16
DPVISIOI'! afCoon~ ~f 32li'S "''"' 2871 6:1 327 79 25-:383
Dowartmenl 01 Adm•n•Sirat~ Serv~oes
Offt<>Dm'Domctrn 7 000 ~~ 3()~',2 15 31l420El :>3581 '5 14$3942
[)"''"'""of Motor Vehn:l!s 275 05058 200 555 02 1100 000001 361 90560 2S4 ~29 45 4 "'~1'1<1 103C933'
[\'"'~"'""' P'-""""""' Ml11'J>g~m~n1 and l abDr Reloi1POtiS ?16::>1~nt 443114 77 :>SO ~AA 7~ 129€1)71!;! <99"~:22 11[1!;!""6 38
Q:"'"'""' ~ P~rd-='"11 !S59':'l! '2!!2~ '..'\! A,Ug.t ? "OS 2S 51 ?14f.fl D; •. ;;,;:;,-, U: Co.;s;_.-m~" ;O.'fu;"'
iioarriaii'"""''"'' 3nc s.s::c ~~LO
Cwnty5UfTQ9HN ~9~t>:> ~s 9H 15 2t>5ii :>;; ' Ttl f;~ 339 4C L43!l9 3"
EnQ•f>MI"nq laM""" FaoJI~I05 PPnrf\lrl~ ~9 431 79 '~~ :l!lS.'\<1:\3 ·~~ 3085381
. -
== == 1!!!1! - -
(miCe or u~ocmr 0'"'"'"" of f'la~nong an1 Com,..,.nol)l De,.,lo~merr' Drv•s•on cf C..lllli'al and l-klrlt~ge Af'~rr~
Melltcllr1>1'0r t;mpl<l)oee!
Ellljllo~oo·~ Prc•wprr~n Pill~
Oen;al Plan
DoMbilil'/ lr;urnnoo
Sher~frs Cff•ce
OoVISie>n ci Consu"TOer Afh!Jro
Uov1&10n ~i Me~tc;al balttlnoc
DoviS·On ol '"m...-g&ncy r""r.agernenr
Oov1o.on of Pof,ca
DIVI51Molfloal1ft
Counr~ Prcsecuror
l:rrpprec l:Md...,.,
RurY>ells Specallm<ll-lo"P~"'
,P>,ci.Jit D.a•r>O•bc Cenl<>' r,yc!ne111c Treatmen!
.. iiiii .. .. .. SCH!::lJ!.JLE Cl" 7097 APpROPRIATION RESERVES
BAlANCE
~'~~~z;illFR"'"' "'w•""'---
"'' s· ne os • 8EO 07
L3' 1~962
?2~1 n
2 595 TJS 56
204 076 05
561 00
US964 29
;!~ti~ll1t;
151 sc 87 154 0-1 43 25G Ill
29%1 06 13 732 75
'02 719 33
1 020 188 so
t.1196 50
36 182 26
833 3~ 5156 3/
?~ ggg <13
:306 o067 03
4 OC7 00
1500~23
9154 00
32 1S477 J/2 J!b 22
fin rtm nr.
oltll tvl/1~
2B21 91
~ M417
3S SBD 75 Z1 50:} 33
0~
39 ;oo oo 44 032 92
000000
'000"'
1 OCKIOOOOO
..
.•,FTER
,. 199 51
89 S60 31
271~41
?'lll~!i5!l!l
282811&
2 9022W 5~
4GG/03
276-\1E02B
\1/1:>00 412 i29lf:;
272 3.5!D?
•oo ~woo f.3 ~f>-454
2 ~""e~
7 4t-l 4BB2e
~ 111251
90 19621
43 256 51
105951 Ill
:;1;2.3~00
133 ,,J939
~ 36760
JU O.J"l~
"" J~ 200 00
10&42217"2
'il 000 00
5 00000
..
51 ~21 26
2101 3t.
1712.!:!029
1,29(.)4\1
~/65004;>
' 153 BS7 ~~
"' 00 292 7G7 35
24G1457
1 6fi(l471 59
161 05
482B1B6
32518 78
3~914 00
133~053
104 5?0 40
i 246 3
392()0 00 75231215
..
ACCCUNTf:
497 72
4 505 72
.. iiii
"-119!!5'
37941 3"
6121)!
2 3?b 59~ 15
~ 007 00
16J0272'31
9 ".54 oa 119 361 71
2 9~9&1
/81 506 95
2 81" 4f.
419153~
6£3201
30 .Y.68.5
285 292 se q 00(1 nil
5 000 00
..
.QlUQ{ E~f'Et_!S_~~ lCON_T~U_EDJ
Ma,nto!!'~~ce of Paben!~ n St:>ta lnstwt1oos
'~' M~nlai lll•<>osg~ (N -1!;; A -'lCI 4-7~)
'le!ocam>n cf 0.1ent1cn Rest<lents-Co~tractual
C:wrslc~ ol S<>e•al S"""'c&s OIV,SIC~ of Plenn•n11
Ur><>n U,.JntyHtenOion :ie"VIoes '" Agr~C~.Jt!I.Jre
Horn& E;C0<1om1Co alld A-H
Ur.IO!"l couruy <:omm1.m:~y Co'1~ge System
Scholarnhl!) Prc;.gram
Two--ye~r Co':eges and Vocatoonal TKh~1cal Sdloclo
r-'_1$ l?.AFAA?.~4~nliN.I.~ I~A54:>34
Cont~(J9ni
"utiM" FTipi<>)""'S K~f1rem..--.l <;y&torn
SoCial S""""'1y Sy6t$rtl
une'I'IOio;'men! CompensatiOn ln5urar~Ce
"~!~~~and Flfem&~s Re'• em•mt Fund at Nsw Je~
== == ==
COJI'ITYOF UNION
CUHH~NT FU'IfO
SCHEDULE DF 200J APPROPRIATION RESERVES
DECEMBER 31 2J~r
252 6~6 66
~t>=bl
213 442 1~
436 536 67
7<l14"fl""'
2~099?5H
J Z25 11
l 21941-! 31
'3CS~2~~A7
== ==
~~tlU
95 XIOOO
26•J 264 19
3 432 ?5
ll)'i ,7q:lfi
:>31170 8'
7,)3722
n 920 54
1'·5 4-IC 00
54134;>5
289 49! 43
i2 (j()QQ(j
1t>~U1
12492079
11830000
1 1M242 14 57526
==
sJ=oo
(700~00)
==
At-:-(;R
TRANSFER?
44 917 6~
307 SiC 12 25•1 002 Oi ~~ b>;h 4;
30844212 696 002 8G
3 432 25
.,.., 5'l.~7n
1 g•_J ?<!t!O~
5 ~15~1
f,.;,;1l'liW
HJ5fi7 ""~ 77 92C 54
1'.644COO
~4 '-34 25
1 558 g05 8['
3Cll::J480
i7WOOO 1&3lf21.'1
12~ 92(179
11630000
1 942 ~2
~~ 575 26
2~ ~e2 827
'"'
EXPENC~
7 7A~ gA
',82 ~57 84
24S 03& i2 ~44[)~~
11558925
4D7 57661
117 ?7R 7.~
8~8 555 5!:! 36~~
2 057 5~
144 &30 00
13 363 3:'
1 d2:2 dC<;tl!J
1765 73
9d~)1'>'50
ACCOUNit.
PAYA3LE
1~.~UIJOO
BO 557 30
26 957 91
A-11
81'1!.)\NCE I APSED
A7 134 10
31 '"-"'-~ 112 2tl5 57 26Z 266 34
3 4X' ~s
28CI 7fi~ 10
!15-"5-!~~~
~44!oe::;
64:;61 .%
6 51J9 7~
77 920 54
1 9'.0C"CI
4n no 93
i?OOOOO 15 ~IJ'.!Ul
123 1::1506
11.SJ0000
1 9'1242 14 5-75:2€
iiii iiii iiii
One Ease E Link Ryan Wt11te HIV-Ards
iiii iiii
Hnu!'ang O,n:>nrt:un•1!<'!1': for Peor!E- VV•th A_l(io:; (HOPW/1 ) S.~fe HCl'.ICI1 !r:f;:mt Prcgmrn
i:::conamrc Ucvelopment Grant Sec!onal Employment Gnmt
Har:d:cl'lppcd Rccn::at:or:al Grant Deserted 'v'iii.:.l:le ii Masher's Bam Tree Ptantrng Grant
Echo Lake Grant Sei k;1de Gr;;mi- ivia!Cn Forestry Program- Match Unron County Trarl Grant
1\r:::h:'o'<:i Co!!ect:on - Match Y.VIidiri<a ifllPfO\It:!rl-u!:lrll Gnmi- Maich COPS Homeland Securrty-Malch {Shenff) Sperry Park Easement Arr:hrv::.l Prncrr~m W.::rm;::r:cc Pn:t. lngm:m 'VVt:tia,.U:. M;i,gai•ur• f-'arkland Houndenes Vrctnn Assrstance Grant V1rhm _A5'>''*mt:.e Gr~nt- Match Muf.:-Jt.m::d:ct:cnc! Norcot:c::; Grant G.;mg G\Jn iind Narcoircs !\<\Uiti-J\Ifi301Ctltl1131 N!lfCO\ICS - Match
Chrld Advocacy EXJJansron Megan !l.l aw Megan's L~w M~!ch insurance Fraud Grant
- - - iiii iiii iiii
COUNTY OF UNION
GRANT FliNn
SCHCD\_jLE OF RESERVE FOR GRAi>iTS APPROPRiATED
BAlANCE DECFMRFR
277786 s 618.011 93 2!9,52!314
i 1 71311 i69,229 76 26,4{13 75 18.000 00
595 71 5,'357 48
189,'>"1500 402,31941
10.400 00
11~i7!iS3 6,57i 36 1 000 00 3 148 04
110 529 08
3,115 66 16 728 00 30.000 00
41 20 13,220 CG i4,448 45 29 543 60
407.592 56 14 8H 07
6,636 9El
5,612 60 500.000 00
2,758 35 2.584 38
i0.392 35
2.101.12900 275,000 00
3 000 00
117.642 00 2941100
i302i500
'!5,261 00 5.037 00
250 000 00
•
NET Pt\!DOR
1 928.078 57 251.16312
8,060 35
2,803 88
1 327 50
i2 927 Si
433 15
29:1.615 81 11,124 71 {;,592 89
66187 86 5,559 18
2,!151 co 255 984 49
iiiiii iiii
277786 $ 165.C48 82 112.771 08
i59 229 76
1 i2i 59
0,~11 ::IIi , ,000 00
3,ii566 16,728 00
41,618 31
10 00
1.535 7'2
iiii iiii
COMM!TMENTS
S00,971 75 3~ 544 7!!
160 00
56 962 54
27,73 i 3i
~,350 00
233 28 44 09
34,704 39
$
iiii
"A-12"
RAI ANCE
DECEMBER 3i 2008
25,041 78 95,049 ~5
3,652 76
26 483 15 1Rnonnn
595 7~ i,S32 01
11J9, 175 00 344.029 37 10,40000 3,000 00
3.148 04 110
95 93
-30,000 00 4~ 20
9 2:7[) 66 1<1,44/j 4:,
'J.7,19360 190,000 44 32,870 0!!
0 00 29,3:2:2 1'5
4342 500 ooo 00
8,992 52 3 i94 li6 4 407 85
C:<"1mmun1ty Jus.hce Gr;:mt Ccmmu!1!t'f .Ju<;t:c--'" M21ch l<iw Efifooce.-.-.eni Poog;-a.-,-, VICtim and W•tnes.s Advocacy Gun V•olence -Match Jat\ 0!'1"1">'1Jn PfQ';!fll.Jn
Children's Justrc::: Gr.mt Sex Off~nd~r Reg•~>iry Sexual Assault- Nurses. Examtner (SANE::)
Sexual Assault- Nurses Exammer (SANE)- Match
Gang S:..:opn:::~:on Pro;eci S<lit: Nt:1ghlJorhuuU Gang t:iuppress1on - Match S1an Shop Grant Lo"C;!!Ile!lrl Gmnt
Traffic Standards Grar1t Lm~,.r5afety PfOQfilm- 7ih Avenue, ~i;;;;r-fiekj Loca' Saiety Progr<~m- Locai and Summn Cour.c1l on the Arts
H;stone<:l Comm::;:;:on Gr;:mt HISioncai Comm•~•on- Mt~ldo
Sen•or C111zen Art snow Coverdell Lab C!!zabe!h F""rry Pro:ed Sub-Reg:on<J.I Tr;:;r.sporto:i:on P!.-:mn:ng Sub-Regu;mai TranspurilliiUII Pie~•u••r•y-ivi;;.iclo Local Arts .Statlmg Matcll START- Bu1id1ng CrJIIural PartoCipallurl LJJ.I.S! • Urbf\'1 Ar!"a S!"GIJPty !not•fl'111e [;laten i:;!anCIRo.nt:m Volley R.::.~:ood SCOPE Pruynm• Port Area tJ1stnct 1 :i 1 Smart Growth Protect Smart Grrowth (Ra!'\!1!!1 Valley LI!1B)
iiiiii
COUNTY OF UNION
GAANT ru~m
SCHEDULE OF RCSERVE FOR GRANTS APPROPRIATED
B.ALA.NCE DECEMBER
.1_!,_290?
' 56.251 00 ' 4.8~.!. 20 23656 86
4,9'-0 95 97,098 15
22,876 00 63,862 59 41,618 50 72,985 00
117,251 '!7 GS,SS1 07 40,951 n
939,975 93 93.689 00
181,26312 2~5.00000
223,585 26 53 50555 22 464 81
[172 5:i 32,;j00 40 23 350 00
9.500 000 00 73,019 47 19 SUi 05
39 68 5 289 B4
210.RR1 83 1()()!)!)
49,304 70 885 96
70 49 77 43
== ==
BUDGET
32 095 co 7i 640 00
66,950 00 g 000 00
6i,350 00 15.337 00
257 .570 00
4!Ul3G CO
1,006,000 00
369 639 aa 144.728 00
42.310 00 !!3 !!30 00 40.000 co
78,!.!67 00 19 7;? 00
598,567 00
==
NET PAID OR
24.10932 s (5,31845) 32,861 77
152.23032 3.000 Q!)
17.79704 48.377 55 12 51967
14201300 59,821 63 ll4 535 57 40,806 -i(j
743,833 95
81,151 5.1 165,049 05
183,749 75 46.953 95 83,151 Hl 38,42144
22,010 88
73,222 39 1C,J05 79
5,289 84 523.057 87
26 501 50
028
132 32
0 50
39 68
3918
885 95 70 49 77 43
COMMITMENTS
1 00 $ 690 6'5
5,885 57
5 300 i3 1,007 50
10.865 91 53,974 76
i2 65 4,025 55
35,-505 9'3 49,950 9S
30,785 51 6.551 00
19,245 00
1960472
!!!!!!!
'A-12" SHt::ET#2
BALANCE DECEMBER
32 140 68 g 442 00
17 004 52 71,64000 4,940 95
11.815 63 6,000 00 5,073 96
7i,5349i 16,926 83
177.676 09 3,454 80
33 941 50 0 00
1,19811643 93,689 00 C-.4,605 G5
369,639 00 15J,lfl) uu 42.31060 3,898 71 2,450$1
32,300 40 1,33912
9.500,000 00 78 !364 08 2~.372 26
266,747 06 100 00
49 90~ 70
!!!!!!! !!!!!!!
- - - -
Koutc ;!8 Comdor- Matcll Kaplowsk1 Road Project
B:c-;cic M.::stcr P!ar;- Match FH::I\Ii•t Acoo:,:; (o Pori Eitzabe1:hiTremiey Po1rn 1-re1ghl Access- Match Clean Commumlles Program R1ght to Kn!lW Project C:ompr:=hens:11e Tr;:ffic Snfcty Program Body Arm;;r G.-c .. ,; R:ecyclrng Grant Coun:y Env,ronmcntal Heahh Act {CEHA) Count)/ ~nvm;mrnl'!nt<!! 1-!~;>!th Act (CEH_A)- M~!ch Sc!:d W2.ste Sel"J:CC Gr:mt County Regi»try EPA 100 Poiiut1on Grant Walershco;l Proqram Ca""' flf!lnagement- M'-"<:'~r/l_Jn•on
Home!sm:! Securrr-; FY2D05 Route 27 Corr-..::lor Stud-y Route 27 Corndor Study- Match Homeland Secunty Phase II Tube•culoSJs Control Serv•ces Grant NJ Narcot:cs Off:cers Jl.ssoc:at:on Grant NJ Narcot;cs Offie<;rs Assoc;at;on Gram- Ma.i.:.~.
Hurncane Reilef Htgh Crash Area Project Law Eriforcement Terronsm 1 !r-.!CS- S!al!!o Gra!'!t
NAACHO - CC Medical Reserv"e Corp P01i Auii](Jnly i Roti Siuo:iy Program Ch1ld f.>assenger Program PARISGront Homeland SectJnty FY2006
- - ~· . - ---: - -COiJN"fY OF UNION
GRANT F"UND
SCHEDULE Of RESERVE FOR GRANTS APPROPRiATF.Q
BALANCE NET DECEMBER P,<l.,!DOF!:
31 2007 GUDGH CHARGED
$ 33 383 50 $ $ 33,383 50 4_356 17
65 257 94 40,6!!4 75 :no 54 i6i 49 467 40
41.663 48 35.759 00 30 632 72 3,231 12 16,401 00 16,632 01
~12,57:3 67 30,?S2 CO 85,929 5i 60,2'1300 7801932
1,434 78 44.153 88 258.632 00 273_240 8B
1,598 52 472,995 33 335,31000 297,5.29 48
iC 000 00 1.261 90 1 045 26
134 746 S4 266 332 00 154,532 33 74 086 45 30,02S 98
i70,424 43 36.000 00 42,923 2{)
42.606 08 9 000 00 7,600 59 6.168 62
45 127 00 18,369 00 c 32
' DO ill.0!!1 "" 10,726 00 9 920 n 8,47d 20
361,242 38 586,128 00 540.407 67 8,242 QQ 5,000 00 2 5-1.2 ilfi
70,248 81 64 351 00 74,500 00 9,375 00
1.129.539 93 184,100 DO >117 OfJ6 46 1,69::!,?3444 1 409,861 OD 1 3-47 807 56
--_I --- - -COMMfTMENTt;
CANCELLED PAYABLE;
$ ' s 4,356 17 4,434134
330 54 16149 467 40 80347 1,747 00
10 GO 158 {j{J 1,500 00
,,598 52 77 958 57
63 97 43,982 50 10:3 199 J4
fl.1f\A f\?
; 00 1,741 85 5,576 61
13,206 so 34,335 31 5 603 00
3036, 00 166 554 38 223 834 62
- -"A-i2"
~
B.A.L.t>.NCE Dt.CtMBtl(
3i 2008
2C,D8 34
44,239 29 3 ceo 11
81,81667 66,465 19
1.434 78 29,545 02
432,8i7 28 10,000 00
1.261 90 1 04B 26
246 546 21
301 " 44 005 49
25,758 00 0 32
8,339 75 !'i.1~~ 3~
1,446 03 353.770 50
50%20 70,248 81 99,~1500
230,079 09 1,531,S:J325
Momstown & Ene Railroad Urdergrm.md Storag!C Tan!<. KiLls Schv.laosil;p Fur;G SrateiLocai Hazard Emergency (SL.AHEOPj Healthy Heart Program 911 Program CERT Program D\Ni Prognam Un1on County Ai11ance Grant Scrap Tire Emergency ManagemAnt Al;:!;JStance Bmwnfie!d Oe~oe!opment Program
Ha.Z<Jrd Mmgm1on - iVI<Hcn Ju:.\1ce As~1stance Gr.mt JAG Murnctpel Stormwater Program Bta! Stmn!< Wrap Program Older Ama'lcans Act T;tla ill Resplle Care Program H 0 P E Elderly Program CHIME Program State .A.g!'lg Program rannarn Market Gra.r.t CCPt:D Program Home Healltl Care Program Departrnent of Labor - Workforce ln\lestment Act Depar!ment of Labor- Wor!<.tan::e Lea!T'!!lg L!!'k Dapailmarrt of Labor a~d WorKforce Development \.'/fNJ Smart Sieps Department of Labor and WorkforrJ!'! Development DePartment of Labor- Adufl Llteracv Department of Hea!!h and J-l,_,m<'n Se,.,,c>:>s Work ~""' N._J Dcpartmc:nt of Labor Work F:~sl NJ i.Vi6 Adm1n15\~a\IOI1 Dl5ablllty Nav1gator
COUNTYOFUt-;ION
GRANT FUND
SCHEDULE OF RESFRVF FOR GRA.NTS APPROPRlATEQ
DECEM8ER
2.048 230 19 109,937 00 ~0,000 00 48,936 00
2,599 35 50 425 54 862~
3,777 25 32.,806 73 <4,787 30 55.000 00 60,0~0 Hl
325,00{} 00 108.000 00 512,67802
20 000 00 5,000 00
1 ,375, 708 27 623,959 07 169,471 54
13,831 48 1 028 07 3,000 co
828,527 54 63,540 50
4 927.528 71 465.81041
8 980,684 88 18,458 00 17 564 80 86.569 49
s 765 624 2-5 1 450.61!) 57
060
•
25 000 00
31,250 00
3.530,954 co 366,966 00
18.300 00 58 000 00
3,000 co 540,000 00 100,000 00
2.811 970 00 243,078 QlJ
5103,10500
144,534 00
10,00000
'
NET PAID OR
CHARGED CANC[LLLO
2,289 28 s $
1f\9fi4 31
28,325 55 4.333 05
37,817 53 210,544 ()0
276,702 57
4,0S4 75 3,556,742 74
379 958 57
1291460 5?, 135 6'3 6 000 00
5·13,858 45 100,/33 97.
3 396.172 53 338,904 45
4 355 106 94 1fi,ti58 00 59,063 88
716,683 f57
10,00000
833 co
1.832 693 72 13885794
079 86 589 49
8 028,0!5 96 1,450,61 g 67
!!!!!
COMMITME~~TS
2 043Jl82 27 $
33)88 3;:;> 58 00
5,376 55
0 o: 1 t4,358 00
101,71378
330 350 07 49,094 91
1821588 36013
90,20"1 00 21,635 08
71549126 3,520 00
302472213
98 St6 84
!!!!!!!!!
"A-1~"
~.l::f!;_EI ~
:JECEMBE::R
1 <l!>l:\64
109 937 00 10,000 00 411,\:I:J!:i uu
2,599 35 ?3,182 '31
804 34 3 7i7 25
35,731 lB 5,077 70
!>!i.OOO 00
22 1S7 S5
iOi.l 000 00 134,261 67
20 000 00 905 25
561 881 59 169_471 54
1 001 00 1 532 31
764 768 39 4117150
1.795141 20 227,606 02
3,029 046 GO
10303413
495,949 78
0 60
- iiii iiiiii iiiiii
Community {.;are P'Ogram tortl"e Elderly Iitie X.)(,
Career Advancement T 8"~- V"nfu::a!•or! Summer Heat Jobs lr<i<illfig PariflfltS[l!!J A(;i H 0 P t. IV Program H1.1man Serv1ces PlannlllQ CounCil Hc•m.'ln Si<rv•O"S Pl;mnwog r.ruJnot- M.'ltr:h
/\:d ta Hcmcics~
Alcotlol Program Alcohol Program - Match GoW!mnr's All•<"nc.A In Pr~wmt Alcahoh~:m R;:;pc Care Progr:o;m R;~p~;~ Cour~:oei1ng Pw;t~"'"' Emergency Shelter 1->rogram {HUU) Supoor1tve I !aus1ng Program Sa~ H<Jl!'\!!'!9 Pr002r~f"!'1- MatCh Personal A:tendan= Demonstrat:cn Program ivieniai HBaiih Pro;~r<tfrJ Commumty Servtce Klock Grant Violence A!;Jwnst Women R_ape c,.~ - r~atch Rape Co:re - Ma:c'l YoulrL• Servooo.si Farn;iy Court l:ommumry l-'artnersn1p Grant Juvenile Justice Educatmn Program .luv.,rnle Arr.rumt<JbJ.I!!y Jncen!Jve Program Juvende .ll.r:ccuntJb!!cty !ncent!ve Pr2gr.am- Matti!. State t;;cent,-..e Program SeniOr C1t1zen Tr.af1Sportmlan Program Elderly Transportation- T1lle XX Elderly TransportatiOn - Tille XX - Match Trar.sportat·.cr. br Ekiert, T!tl.e ;<IX Cummun;t1 Care Elderly T;tle X .. ":-- Match
iiiiii iiiiii iiii iiii iiii iiii
CO\JN I Y OF UNrQJ:!
GRANT FUND
C""'---'EDUU:: Oi RESERVE FOR GRANTS APPROPR\ATW
BALANCE DECEMBER
89,7::18 3H $ 34-723 00 4fi,870 08
1 992,544 33 86,663 00 18,192 21
6,>lrl761 186,1(!1 43 ~25,932 53 479,638 77 102,901 82 350 !'i10 n~ 72 001 ~3
3,325 87 76:.!0 37
6739,510 86 85,96404
195,971 06
''·"""'""' B78,tit>i:lti1
48 272 75 7.9E>B n
76900 148,714 1G 242.645 05 148.500 00 167.603 05 25,181 QQ
272 483 75 325,398 56 242,557 67
6191000 80~.900 21 1!33 344 44
125231 {)0
80,663 00 15.900 00
643,705 00 1GG.OOO 00 949,083' 00 200,000 00 609.651'; 00
2.985.020 00 47 309 00
902,187 co G,CCO 00
817,2'1H UO 35,653 00
2SG 246 00 447.622 OJ 126.000 00 5159600
5.71"30(1 601.2:!9 ao
1 997.201 ao 142,524 00
30 955 00 !)Gn.nno on 204 098 co
NET 1-'AIDOR
CHARGED
4!:!3,i000fl :b
8/.,73!1 06 121.'118 10
62 525 74 14.044 61
5'!1,186 28 140 4:Ji 7G
1,027,80394 168,011 21 628.139 75
59 697 36 r;7,G48 41
2 315,460 59 47 418 87
757.346 04 :l,613 Hl
i376,562 76 3C.316 96
2 675 08 ?G900
468 66Z 05 148.5UO llO 138.5-43 74
7 71<.!'. !'.5
763 688 38 2,096.:329 56
Hl6 032 Oo 1,560 60
:m3 476 96 183,21012
34.723 00
i ,992.544 33 35,721 (/J
9.108 08 5.338 49
7'1.212 04 11,072C8 71.222 65
0 86 3.828 52
650613
155 00 134.492 25
c.:woog
15,9C\J \18
19 4fJZ r,rl
110,n2 31
iiiii
COMMITMFNTS PAYP..BLE
40.494 96 $
600 00
17960
184.03119 2n22
/34,158 92 10,399 00
237.874 05 151130
2,338 41
3 001 621 sa 23.253 17
1S6 539 08 1.676 :ZG
i04,58S iS
E3,1C1 C2 142,364 63 At:,OUO UO
5,049 ?0 ~.74P, 1~
.83611-125
1"'2 524 00 91 304 40
718.034 05 1961282
iiiii
"/J. •• 12""
BALANCE DECEMBER
.11.._1__008
35.668 34
24 :186 02 3,2"!2 30
5l,i42GO 27,041 /9
3.424 51 33,376 92
124,155 52 95 536 26
124,490 75 90.345 77 12,15247
103,782 05 i,·i 14 24
3 447,448 69 62.446 00 19.780 69 5,32712
71475667 53,608 79
5,293 70
72,753 03 i9 240 37 84 000 uu 7560611
639312 224,270 DO 13652567
721\445 20 54,406 89
OtsaDIIrty Gram Urban Area Secunty lmtJatwe HnmP.Iand ~P.cunty- Code Orange Un:cn Ccun!y ,.t:~.utc Theft Task Force 9 i i Consohdat;on Atlomey I 0 Program Share/Count Grant Umr-n C:ounly Allied Servtces ( Voca11011al School) !'Jewart. /",!!:ance Gran.! Cumm,;r,iy cmvelopm,;;r.t-RJnfi,;;ils Handrails (:ommumly uevelopment-Defiomi<Jtors Summer Expansion Program Job Access & Reverse Compute Program Job ,ll..cces~ & Reverse Compute Program-Mate!"! ! lami;cappad Persons rrogram - Match Home Deilvered Meais - Maich Help Amencans Vote Act HFAR CWP.Grant Commun!l>f oeve!opmefi!-Lead Gran! ~IUD J-lazan::l Lead Program Gan Gun and Narcoitcs-i'Viaich County Sllare Grant-Match Htgll Crash ProJeCt-Match New .Je:sey Mant!me F!re Trammg Gr:m!-UA_S! Neptune Pn:;Ject-UASi l1re Oecomam1naiton Project Chemical Buffer Zone
111111111 ==
$
111111111
BALANCE DECEMBER
31.2007
24,827 49 7,064 92
162 37 117.821 00
2 500 00 60,000 00 j j ,000 00
397,15025
50~6310
50,494 00 3 902 96
94.516 92 !39,1.48 27
1.533 87 i .011 91 ~9138UU
29,637 00
GRANT FUND
Ni:i PAID OR
BUDGET CHARGED
12,00000 5 U.,OOO OQ
100 63 99.080 78
33,449 00
196,256 04 243.668 00
60,00!)1)1)
102.49500 133 220 31 102 495 on 127,8-5166
757 81 17,544 vo 1!;!,138 uu 1,,1JOOU 32.008 00
400.000 oo 473 ;\0 3 975,202 00 "137.~6921
1302i500 66,605 07 2o,uuu uo
7,141 00 30,000 oo 30,000 00 ~3,240 00 7,000 00 1,143 i1
~4.600 ou 1057760
COMMITMENTS CANCELLED PAYABLE
s • 3,000 00 3,600 00
0.684 03
11,451 co
24,275 95
G3.791 61 133 791 81
572 54 4D 00 906 64 1754400
3.57050 3 077 39
11 66512
!!!!!!!
5
'A-12" St-JECT #6
BA:...ANCE DECEMBER
31. 2008
21,827 49 3,464 ::!2
61 74 1300619 2,500 00
10,HJO CD ii,OOO 00
176,618 26 243.658 00
60 000 00 50.~G3 ~0 50.494 00
3,902 96
163 52 10527
1~ 220 7& 61 695 00
399 526 70 3.834,462 Hl
60,532 54 2ti 000 00 7.14100
1 574 38 5,856 89
34,022 40
Otsablllty Na'l1{1ator Rou!P. ~'2 Corn(lor
Comrnlimeois Payable
f<;:dt=•od 1.md Siaie Grl:lni~ Matching Funds tor Grants
Grams Recel\lallle
iiiii
Due to Current Fund • C:<Jnce!!ed Grant Reserves
iiiii iiiii iiiii iiiii iiiii&r iiiii
COUNTY OF=' UNION
SCHEDULE OF i'.ESERVE FOR. GRANTS AI-'PHOPRiA1ECI
s
'3ALANCE DECEMEER
11.862 00 $
NFT
PA!DOR
11.862 00 $ /!)(l_{_l{_l() 00
COMMITMENTS
' s
"A-12" SHEET#7
BALANCE :JECEMBER
S 66.447,650 92 S 40,563,'•51 00 $ 36,552,15389 $ '•8,344,947 18 $ 14,422,775 43 $ 31.G9G 72542
A A
A-9 A-1,A-15
' 49,81':l,OB2 55 i6,628,763 32._
66.447.850 92
39,6i9,S99 00 __ ?48,252 00
S 40,56111"1 nn
A-4 A A
S i8,i5C!Ubti66 ___:194,880 52
S 1!l,34'!9'!7H!
COUNTY OF UNION
GRANT FUND
SCHEDULE_ OF RESE:KVI:: l-OR GRAN fS-UNt.t'P_ROPHIATED
BALANCE UTiLiZED AS BALANCE
DECEMBER ANTiCiPATED DECEMBER
;i1. 2007 REVENUE RECEiVED 3i 2008
Resp1te Care Prograrn $ 26,050 00 s $ $ 28,050 00
Para Tiansit Program 300 13 8,511 09 S,Si·i 22 Body ArmOi vv, 16.5 39 35. 165 39 54,056 96 54,056 96
Clecon Commuiii!tss 0 149 06 149 06 "· o,
lntox;cated Dnvers 34,483 00 34,483 00 Dn.mk n ............ « ,., 70 '" 151 77 '-'"VOH1:j '"• '"' ' ov,
Master Gardens 1n nnn no '" OM M •v,vvv uv ov,vvv uu
l\:..:to Theft Essex Grant on 7<0 nn "J(\ 7~ 0 nn ...,..,,. •u uu vv,• '" uu
Menta! Health Grant , onn no 0 OM nn .... , ........ ,_. uu L.,VVV uu
$ 66,664 58 $ 35, 165 39 $ 156.420 82 $ 187.920 01
REF .A ,A,-9 .A-4 A
iiiiiiii == == == == !!!! !!!! !!!! !!!! !!!!
i I i
i I I
i I I
i I I
i i
i i
i I I
r.OllNTY OF llN!ON
CURRENT FUND
SCHEDULE OF DUE FROM UNION COUNTY IMPROVEMENT AUTHORITY
Balance, December 31, 2007
increased by Disbursements
Decreased by r""'---·-"'-1"'\\::\,;~II.H~
Q.,t.,n,....o. nc ..... o.rnhQ.r q 1 ?nOR ......... ~ ........... , .............. ,...,,,,.._, - ., ----
Balance, December 31, 2007
increased by 2008 Budget Appcopnation Interest
Decreased by Disbursements
Balance, Deceml)er 31, 2008
REF
A $ 869,058 88
A-4 3'14,-154 99 $ .. 1,183.213 87
A ' 0" '"' nn n-~ .J 1"1" 1 I ,,"t iJ<J
,ll, $ 869,058 88
SCHEDULE OF RESERVE FOR CONTRACTUAL RETIREE BENEFITS
TOTAL PROSECUTOR Lll,VIJ ENf.QB.C.EM __ I;NT
$ 2,300,000 00 $ 100,000 00 $ 2,200,000 00
A-3 1,800,000 00 3 i 1,694 00 1,488,306 00 A-4 66,720 57 26,77Q_21 41,950 36
-----'-'-----'---
$ 1,868,720 57 $ 338,464 21 $ 1,530,256 36
A-4 138,905 86 7,429 42 131,47644
$ 138,90586 $ 7,42942 $ 131,47644 ---~~~- ----~~~ ------~~~--
A $ ===;;4~,0~2:;;9~·;:::8~14~7.;1=$ ==_,;;4;:::3~1~,0~3:;::4,;7;,;9~$ ===~3~,~5~9;:::8~,7.;7,;:9,;9~2~
i I
COUNTT OF UNiON i CURRENT FUND
SCHEDULE OF !NTERFUNDS i TRUST
GRANT OTHER GENERAL I TOTAL FUND ~llt.ll"'> r"J\nlTAI .... , .........
~ Vl"\rlll"\1,... rVI'IIU
Balance, December 3i 2007 Due To • ..,nc "70 • • • 295 78 • . ,, '" • • • i Due From A 17,882 96 17,882 96
Recerved • ""1<""1 "7"'1:: 1::0 • ~n" oo""' "'" 11> 17,882 96 $ • £. 1£.,1\JOJ OJO • l::r.,,OU£. V£. >!' A-4 i Cancelled Giant Reserves
Disbursed $ 194,880 52 $ 194,880 52 $ s
295 78 295 78 A-1 A-4 I
Baiance, December 31, 2006
Due To $ 2 10 $ 210 $ -0- $ ~0-
I
i I I I I I I
i I i
i
I I I
I I I
I I I
I i
i I I I I
I I
COUNTY OF UNiON
TRUST FUND
SCHEDULE OF TRt JST CASH
Balance, December 31, 2007
!ncreased Py Rece!pts Housmg and Commumty Development Act Home investment Partnerships Program Hous1ng Assistance Voucher Prograrn
B
B-3 8-4 8-5
Emeigency· Shelter Program 8-6 Home Investment Partnerships Program Recapture Funds B=13 Commumty Development Block Grants - Appropnated 8-16 Commumiy Development Biock. Grants - ProJect income B-17 iviuit1 - junsdrcilonai Rehab1htatton Loan Repaymenis B-20 Multi - Jurisdictional Rehabilitation Loan Repayments Interest 6-20 Miscellaneous Oepos1ts ~.J!otcr Veh!c!e F!!1es Hous!ng .ASSistance Voucher Program Income ( AommJstratlon) - Unappropnated
Hous1ng Assistance Voucher Prograrn - Appropnated Housing Assfstance Payments Progmm - Unappropnated Open Space Preservat:on Taxes Open Space Preservation Interest Open Space Prese1Vat1on Refunds Open Space Preservation Green Acres Open Space Preservation Contnbution
Decreased by Disbursements Due Curreni Fund Due General Capital Fund Commitments Payable
Baiance, Decernber- 31,2008
8-22 B-23
8 B-28 8-31 B-34 8-35 B-35 B-35 8--37
B
S-24 B-36
8
TRUST OTHER
$ 21,154,88506 $
$
$
$
4,858,853 73 1,194,860 91 2,826,352 00
147,809 55 753 40
38,492 67 93,134 66 97,812 00
339 74 27,139,987 05
5, 158,785 92
9,024 62 429,647 64
1,976 00
41,697,799 89 $
17,88296 $
40,920,797 11 40,938,680 07 $
21.914.004 88 $
OPEN SPACE PRESERV,.t.,T!ON
TRUST
9,534,552 45
11 ,640,396 89 84,562 87
203,100 00 1,100,00000
50,000 00 13,078,059 76
i .059.000 00 10,822,681 29 11,881,681 29
10,730,930 92
COUNTY OF UNION
TRUST FUND
SCHEDULE OF ACCOUNTS RECEIVABLE FOR HOUSING AND
COMMUNITY OFVFI OPMFNT ACT FUND
Baiance. Oec$rnbef 31, 2007
Increased by
Authonzed FLmd1ng
Decreased by
Rece;pts
Baiance. December 31,2008
Balance, December 31; 2007
Increased by Author:zed Ftmdmg
B
8-15
B-2
B
SCHEDULE OF ACCOUNTS RECEIVABLE FOR
HOME INVESTMENT PARTNERSHiP PROGRAM
8
$ Transfer frorT!.b..mencan Dream Dmvn Payment !mtlatJve
Decreased by Receipts
Balance, Dec6mber 31, 200a
B-2
B
1,374,472 00 272,487 00
$ 9,577,292 50
5,223,826 00
$ 14,801,11850
$
$
$
$
4,858,853 73
9.942264 77
"0 Jl!! u~
4,214.468 92
1,646,959 09 5,861,427 92
i '194,860 9i
4,666,567 01
i I i
i I i
i I I
i I I I I I i
i I I
I
i I I
I i i i i
i i i
i i
I i i I I
Ba!ance, December 31, 2007
increased by Authonzed Funding
Decreased by Receipts
Balance, December 31. 2008
Baiance, December 3 i. 2007
,,..,..~"'"'"'"'rl '"'" ", .... , ................ ,.. .... , A1 Jthnr!7P.rl Funrlmn ·----.- ---. -------- ";;;J
Decreased b~,.r ("'"'"'h Rol"o•nt"' ............................. 1"' ......
Balance, December 31, 2008
COUNTY OF UNiON
TRUST FUND
SCHEDULE OF ACCOUNTS RECEiVABLE FOR HOUSING ASSISTANCE VOUCHER PROGRAM
B
B-27
B-2
8
SCHEDULE OF ACCOUNTS RECEIVABLE FOR EMERGENCY SHELTER PROGR8_M
B
B-29
8-2
B
• •
• >
$
$
$
• •
')Qa &:.A -:I fVl L.'-'V,-.1'1-.1 V£.
3,198,418 00 0 An A ""A 02 ..J, ... .,._.,.,o 1
2,826,352 00
668.609 02
25B,556 55
?'::1.-::t nA7 nn .... ............... ~~ 491,603 55
..,..,.,. or.n c::r: I '"II ,uv;:;r ..J-.J
<JJI'J 7nA "" ,J'1..J' f ....... vv
i I
COUNTY OF UNION I TRUST FUND i
SCHEDULE OF ,.6,CCOUNTS RECEIV/\SLE FOR
AMERiCAN DR_~Aivi DOVVN PAYMENT iNiTiATiVE (ADDi) I i
Balance, December 31, 2007 8 $ 272,487 co i Decreased by
Transfer to Home Investment PartneiShip Program 8-4 s 272,487 00 I I
I I I I I i i
i I I
I I
I I i I I
i I i
i I I I I
I I i I
Balance, December 31, 2007
Decreased by Cancelled
Baiance, Decen1ber 31, 2007 and Balance, December 31, 2008
COUNTY OF UNiON
TRUST FUND
SCHEDULE OF ACCOUNTS RECEiVABLE FOR INTERIM FLOOD ASSISTANCE
8
SCHEDULE OF RESERVE FOR NE!GHBORHOOD HOUSING SERVICES FUND
8
$ 21,84100
$ 21,841 00
$ 60.484 52
i I
COUNTY OF UNiON I TRUST FUND
SCHEDULE OF RESERVE FOR FAMiLY SELF SUFFiCiENCY HOUSING PROGRAM i
I I
Baiance, December 31, 2007 B $ 25,867 67
Decreased by Transferred to Hous1ng AssJstance Voucher Program B-28 507 22 i
Balance, December 31, 2008 8 $ 25,360 45
I I
i I i I I i i
i I I
I
I I I i I
I i I
I i I
I i
I i
I i I
Balance, December 31, 2007
increased by Authonzed Funding
COUNTY OF UNiON
TRUST FUNn
SCHEDULE OF RESERVE FOR HOME iNVESTMENT PARTNERSHIP PROGRAM \UNAPPROPRIATED)
8
$ Transfer from Amencan Dream Down Payment Initiative
8-4 8-32
Decreased by Contr~ct A-.vo:::rds B-12
Balance, December 31, 2008 B
SCHEDULE OF RESERVE FOR HOME INVESTMENT PARTNERSHiP PROGRAM (APPROPRiATEDi
Baiance. December 3 ·1, 2007
Increased by Contract Awards-Home Investment Partnershrp Transfer from Amencan Dream Down Paymert imtJatJve
Decreased by Commitments Payable
Balance, December 31, 2008
B
8-11 B-33
8-24
6
$
"1,374,472 00 51,918 00
1,206,440 00 55,028 14
$
$
$
$
$
$
2,137 624 70
1,426,390 00 3,564,014 70
?,357 574 70
1,031,07612
1,261,468 -14 2 292 544 26
i,-i40,285 00
1,152,259 26
Balance, December 31, 2007
..... ,., .......... ~,.,..,. ..... II!VICO.:>t;U !..If ~&:>rr:>onte ''"'"'""'!"''"
Baiance. December 34. 2008
Balance, December 31, 2007 and Decemoer 3i. 2008
COUNTY OF UNiO~
TRUST FUND
SCHEDULE OF RESERVE FOR HOME iNVESTMENT PARTNERSHIPS RECAPTURE _ _FUNDS \UNAPPROPRiATED!
RECAPTURE REF TriTAI FUNDS ~
B $ 19,619 42 $ 19,619 42
8-2 75340 683 00
B $ 20.372 82 $ 20.302 42
SCHEDULE OF RESERVE FOR HOME INVESTMENT PARTNFR~HIPS RFr._APTI IRF Fl IN OS tAPPROPR!ATEQ\
B
I
I i
i I
11\.ITC:OC:<:.'T II 'II 1-1'\L..V I
$ I 7040 i
$ 7040
I I I I I I
$ 20.000 00
i I I
i I i
I i I I
i I I I I I i I
i I i I I
I I
Baianve, December 31, 2007
!ncreased by Funding Authonzed
Decre~sed by Contracts Awarded
Balance, Decembei 31, 2008
BaiC~ncc, December 31, 2007
lnCieased by Refunds Contr:3Cts .Awarded Transfers
Decreased by ComrrHtments
Balance, December 31, 2008
COUNTY OF UNION
TRUST FUND
RESERVE FOR COMMUNITY DEVELOPMENT BLOCK GRANTS !UNAPPROPRiATED)
B
B-3
B-16
8
RESERVE FOR COMMUNiTy· DEVELOPMENT BLOCK GRANTS (APPROPRIATED/
B
B-2 B-15 8-21
8-24
B
$ 38,492 67 5,145,026 00
21.464 00
$ 36,291 27
5,223,826 00 $ 5,260,1-17 27
5,145,026 00
$ 115,091 27
$ 1,421.605 91
5,204,9~2 67 $ 6,626,588 58
5,683,235 09
$ 943 353 49
COUNTY OF UNiON
TRUST FUND
SCHEDULE OF RESERVE FOR COMMUNITY DEVELOPMENT BLOCK GRANTS
Sa lance, Decernber 31, 2007
Increased by Rece1pts Contraci Awards Canceiied
Decreased by Contract Awards
Balance, December 31,2007
PROJECT INCOiviE !UNAPPROPRiATED/
8
B-2 B-21
B-18
8
$ 93,13466 128,900 00
SCHEDULE OF RFSERVE FOR COMMUNITY DEVELOPMENT BLOCK GRANTS PROJECT iNCOME IAPPROPRIATEDI
Balance, December 31,2007
increased by Contiact Awaids
Decreased by Commitments Payable
Balance, December 31, 2008
8
~'" D-1/
B-24
B
$ 429.162 iO
222,03466 $ 651,196 76
429,700 91
$ 221,495 85
$ 778.109 97
429,700 91 $ 1,207,81088
429,700 91
$ 778,10997
I
i I
i i I
i I I
I I I I I
i I
i I I
I
i I
i I I
i I I
I i
i I I
i i
I I I
COUNTY OF J)r{~N
TRUST FUND
SCHEDULE OF RESERVE FOR INTERIM fLOOD ASSISTANCE ACCOUNTS RECEIVABLE
Balanc-e, December 31, 2007
Decreased by Cance!!at1on of Flood Loans
Balance, Dec-ember 31, 2007
Increased by Rece:pts Interest
Decreased by Contract Awards
Ba!anc.e, December 31, 2008
Balance December 31, 2007
Increased by Ccntre.ct P..wards
Decreased by Commltments Payable Transfers Contract Awards Canceiied
Balance December 31, 2008
B
B-8
SCHEDULE OF RESERVE FOR MULTI JURISDICTIONAL RFHAR!I !TAT!ON LOAN REPAYMENTS (UNAPPROPR!ATEDl
8
82 $ B-2
B-21
B
SCHEDULE OF RESERVE FOR MUL Tl JURISDiCTiONAL REHAB!L!T.-fi.T!ON LO.ll.N REP • .6,YMENTS !APPROPRl/\ TED)
B
con .. ..-.,:;.v
B-24 • • B-28 B-20
B
97,812 00 339 74
< 'lOC one nn 1 ,.:;.vv,v;:;ru u;:;;~
21,464 00 i28,900 00
$ 21,841 co
$ 21,841 00
$ 624,398 47
98 151 74 $ 722,550 21
$
$
$
• •
722,460 09
90 12
"R-?1" ~
778,800 00
722,460 OS 1,502,260 09
1 437 260 09
65 000 co
COUNTY OF UNION
TRUST FUND
SCHEDULE OF RESERVE FOR M!SCEL1 "NEOUS DEPOSITS
\..Jmted Sta1es Savmgs Bonds Public Employees' Rehrement System Group Insurance PERS Supplemental Annwty Po!:~ and F:remen s Ret:rement System Pollee and F1re SA Employee DJsab1!i!y Insurance income Protection Mame Mutua! L!fe !nsuranc.e Siaie Unempioymeni Ti:jx Pennsy!van1a St.;~te T a){
D1S<tb1iliy Provrdent L1fe Drsabrllty Flex Benefits- Health Flex Benefits- Dependent Shenff r ees Payroll Coun:y Clerk P/R Payroll- Pol:ce l\cadcmy Prosecutor justtce Dept-Saianes Prosecutor Fed Forf P/R EQEF- Saianes Due to Pnsoners Due to Empioyees Due C ETA Employees Road Opening Deposrts Proposal DeposJts Dr \Natson 8 Moms Bequest Shenff-Fees Shenff-Spac1al Serv;ce Countv Clerk Confiscated Moneys Prosecutor-Law Enforcemem Prosecutor-SpecJa! Law Enforcement Prosecutor-Poilce Academy Trai111fiQ Prosecutor-ForensiC L!'!b Fees Prosecutor~Just;ce Departtiient DIVISIOn of Werghts and Measures Un:on County Tax Board Secunty Deposits Caddy Cart CommJSS!Ons Recreanonai Act1V1t1es Tra!ls.!d.e Ml_Jseurn Summer A1is Feshvai Cultural Hentage Comm1ssron AdviSOry Board Pollution Control U C Improvement Authonty ProsecutoiS Asset Ma;ntenarJcc Accou:1t Prosecutors Federal Forte1\ed Fund F;;e \Natch Donations-Child Advocacy Park. Improvements Dona11ons-New Canme Poitce Officer
'
BALANCE DE-CEMBER
3i 2007
9,937 89 $
728.709 89 83 090 29
3 101 28 505 553 02
1 436 19 75,183 90
2 46i 74 479 01
206,596 66
7,862 67 7 434 64 7 216 85
12 690 53 13 232 04 iO 190 03 26 797 06
38,688 60 12,386 iS 90 918 33
315 113 9i 15,78850
380 799 80 178 279 51 24,488 76 24 934 99
9,611 95 1 529 485 27
940 52 2,125,969 67
709 667 16 74 752 38
126 331 25 207,420 31 235 106 17
35 816 68 i36 382 80 144 929 43 47 546 69 92 176 51
7,624 30 54 639 46
1 057 70 2 401 40
269 147 53 10519525
95 63 i7,437 86 95,097 42 4,500 00
TRANSFER
(96 000 00)
55,700 00 40,300 00
25,000 00 26,633 02 85 000 00
100,000 00
295,000 00
[25.000 00)
(26,633 02)
(85 000 00)
(100,000 00)
50 i65 00 $
8 968 086 25
50.301 04 6 628 509 12
429 78 41421950
631 50 1072711
378,618 11 27,277 06 27,397 28 16 540 77 83 4i4 69 34,757 46
2,950 84
248 399 23 133 89 874 23
30.852 37 249 ~4
381 935 08
897 i2577 993,515 36 i02 2H 97 50,204 55 15 362 29 66 441 03 26 363 97
86 52 127 892 84 30 452 33
3,330 14 825 00
48.674 67
10303312 416 767 88
7 400 oo 2,888 25
Dt:CKEASE
52 550 00 881004561
541 583 04 51 424 00
6 624 071 eo 1 134 00
319,356 11 688 62
11,20612 502 682 09 27 219 09 63 540 66 3410037 71,52422 37.953 61 21,78933 36,823 05 90 173 50 03 732 56 1936168
i49 388 98
100 00
266,761 25 1500630 4 704 31
142 267 20
i,293,323 "16 453 098 94
47,122 42 77 347 28
38,007 36 11,18604
268 224 78 52 186 00
2 796 04 8,400 00
72 660 94
18,575 69 84,679 22
2,721 37 7 323 63 4,500 00
B 22
I:JAlANCE
DECEMBER 31 2008
7 602 69 886 750 53
33,632 51 1 978 32
509,990 34 731 97
74 047 39 2 404 52
82 532 90 57 97
2741929 3017504 19 107 32 9 494 38
16,442 71
21 623 55 46,28144 22 277 76
157,999 i7 90,918 33
3i5 Oi3 91 15,788 50
362 437 78 163.407 10 20,658 68 30,787 36
9 861 89 1,"142,520 13
940 52 i,729 772 28 1 ?:40 083 58
44,847 93 9918852
122 782 60 263 539 84
50,994 61 i36 469 32
4,597 49 25 611 02 92 710 61
49 30 30,653 19
1 057 70 2 401 40
:353 604 96 437,283 91
95 63 22i1649 90 662 04
I
I I
i I I
i I I
I I i I i i I
i I I
I
I I
i I I
I I I I I i I I I I
i I I
Se!f Insurance L1o3b1hty A~;curnulaicd Ab5ence5 Shenff-Spectal Serv1ces L1fesaver Surrogate-Trust Shenff-Federal Forfe1tures Secunty Depos;t - Interest Jobs 1n Blue Emergency Management 91 1
Poilce-Spectal Enforcement Rape Cns!s Center Drunk Dnv1ng Donat1ons ja1i Commtssary Employee Recreahon Program Secretanes Day Repa1r Escrow Humcane Correctton Law Enforcement Insurance Re;mburszment-Arts Center Personal At1endant Program H8z.ardous \."Jaste Self lnsurance-Heaitn Benet•ts (H 0 S S} Donation- 150 Ann!versery Waste Fiow Enforcement Donat!on-Human Re!at!ons Pros \/v'heeier Park DtverSI(Hl DonBt•ons- 9/11 Memor1al Kids Recrealion-Scholafslups K1ds Recreal1on-Recreatton K;ds Recreat:on-lmprovements VSP -Eye Care Sher:ff- 0/S Checks County Cierk-Reserve Account Secunty Deposit Account-Interest Courtnouse
COUNTY OF UNION
TRUST FUND
SCHEDULE OF RESERVE FOR MISCELlANEOUS DEPOSITS
'
BAU1.NCE LJI::(.;I::MIJI::H
3~ 2007
3 534,772 36 $
1,704,822 00 4,445 00
240,14915 1217626
372 OS 13 085 74 58,305 31
136,~53 }4 11,209?0
i4 86 103 157 53 216,321 66
2.552 84 363 24
26 718 96 5,753 33 6 257 43
70 435 21 628,413 11 592,034 lB
2,000 00 i9 i03 8i
200 00 500 00
12,902 93 326 076 00 262.384 01
1,524 426 67 120 384 20
12,330 42
$ 18,465,36211 $
TRA.NSFER
'
{295,000 00)
1 722 171 12
8.100 00 55 396 97
703 28 619 56
584.277 11 15,093 75 9,444 z~
3,408 67
136,603 89 63 841 26
726 95
78 90 37 797 00 21 848 99
440,784 90 1,203,350 71
42 4i4 52
921 75 214 993 51 159.920 64 884 622 85
85,216 64
125,510 BO 1 049 50
524,907 17
------$ 27139,987 05 $
8-2
s 22
Bt•.LANCE
DECEMBER DECRF.A}:,F 31 2008
875 655 59 ' 4 381 287 89 i 704,822 00
12 545 00 8 886 gg 286,659 13
12 879 54 991 62
570.256 46 27 106 39 11::: 171::: 1:::':1. 57,222 43 '"'•' '"' ........
tl tlfU t>U 137,527 53 2 433 75 12,184 62
i4 86 8941663 150,344 79
104 273 87 i75 889 07 2,552 84
363 24 27 445 91
5 753 33 6 336 33
37,797 00 12 530 87 79 753 33
171:: -:ton oo .c:nc cn7 n'> ' ..... , ....... ,_. ....... V<>U 0UUI V4
1,506,376 23 289 009 26 2 000 00
55,500 00 6,018 33 200 00 500 00
1,852 95 11,971 73 9 760 00 531,311 51
105,916 so 316,38815 529,398 85 1 879 650 67 205 600 84
12,330 42 125 510 80
1 n ... o ~::n •,v-.;;o .-u 303,907 17 221 000 00
24 983 552 19 $ 20,621,8-16 97
6-24 B
COUNTY OF UNiON
TRUST FUND
SCHEDULE OF RESERVE FOR MOTOR VEHiCLE FiNES
Balance, December 31, 2007
Increased by R.ece1pts iviuniCipalitie~
General Cap!tal Fund Commitments Payable - Cance!!ed
Decreased by Comm1tments Payable
Baiance, Dec~mber 31,2008
B
B-2 8-2 8-24
B-24
8
• •
$
4,058,785 92
' 11"11"1 nnn nn ., .............................. 1?1' ~~~ 10
$
• •
"R.?~" ~
1,099,369 65
5.280. 779 02 6,380,148 67
5.466,903 66
r..ol ') "''Al:: I"\"' ;:I ),J 4'1-..1 VI
I i I I
i I I
I I i I I
I I
i I I
I I
i I i I I
i I I
I I I i I
i I
i i I
I
COUNTY OF UNfOr-t
TRUST FUND
SCHEDULE OF COMMlTMENTS PAYABLE
Balance, December 31. 2007
Increased by Commttments Home Investment Partnership Program Comrnun1ty Deveioprnent Biock Grants Commun;ty Development Sleek Grants- Pro;ect !ncome Rehab!l!tat!on Loan Payments Mtsceiianeous Deposits Motor Vehicle Fines Hcusmg Ass=stance Voucher Program .~pprcpnated Emergency Shelter Program
Decreased by Disbursernents Cance!!ed
Balance, December 31, 2008
B
B-12 6·16 8-18 8-21 B-22 8-23 B-28 B-30
B-2 8-23
B
$ 10,375,224 01
$ 1 '140.285 00 5,683,235 09
A.,Q 71"\fl 0'1 .,.._ ... ,IVV <;,/I
1 ,286,896 09 24,983,552 19
5,468,903 66 3,093,13963
230,949 66 42,314,662 23
• &:::'l COr"\ 001:' 'lJI ~ v~,vv;;;:r,uu-.... £."<'
• 40,920,797 11 • 121,99310
41,042,79021
• 1'1 t::J17 nn~:: n'l • ' ............ ,..., ... ...,..., .....
Balance, December 31, 2007 and December 31, 2008
COUNIT OF UNiON
TRIIST FUNn
SCHEDULE OF RESERVE FOR MUL Ti~JURiSDiCTiONAL HOUSING REVOLVING LOAN FUND
B
_SCHEDULE OF RESERVE FOR RENTAL ASSiSTANCE APPROPRiATED
Balance, December 31, 2007 and December 31. 2008
$ 15 100 40
"R_?A'' ~
$ 11,52750
I i I I
I I i i I i I I· • I I
i I I
I I
I i
i I I
I I I I i
I I I
I I
i I I
I
Balance. December 3i. 2007
Increased by Authonzed Fund!ng
Decreased by Contract ,.!\wards
Baiance, December 3·1, 2008
Balance, December 31, 2007
increased by Refunds (Port Ins)
COUNTY OF UNiQ~
TRUST FUND
SCHEDULE 01' RESERVE FOR HOUSiNG ASSiSTANCE VOUCHER PROGRAM UNAPPROPRiATED
B
B-5
8-28
B
SCHEDULE OF RESERVE FOR HOUSING ASS!ST!\NCE VOUCHER PRO~ RAM APPROPR!ATI=n
B
$ Transfer from Fam1ty Selt Sufficiency Hous1ng Program Contract Awards
8-2 B-10 B-27
Decreased by Commitments
Balance, December 31. 2008
S-24
8
129,617 64 507 22
3,275,5-18 00
$
$
$
$
$
292.288 99
3,19841800 3.4~u,r06 99
3,275,518 00
215, "188 99
421,744 91
3,405,642 86 3,827,387 77
3,093,139 63
$ ===73;:,4;,;,,2;:,4;,;· 8='=· ";,·
lncreas~d by ,.l'r..,uthonzed Fund:ng
DeGiea$ed by Contract A~vards
Balance, Decernber 31, 2007
lnt"'re~o~~""rl h\1 "·~·~-- ....... ..,, Contract Awards
nnt"rQ':IrrH..j h" IJ'<>Vl '-''-';;IVU I.IJ
Comm!tments
Baianci3, December 31,2008
COUNIT OF UNiON
TRUST FUND
SCHEDULE OF RESERVE FOR EMERGENCY SHELTER PROGRAM UNAPPROPRiATED
B-6
8-30
SCHEDULE OF RESERVE FOR EMERGENCY SHELTER PROGRAM APPROPRiATED
n D
B-29
B-24
n u
I I I
i I
$ 233,047 00 I $ 233,047 00 i
I I
I I
• c.7 "1-:IC ao • -.J f 1.£.o,J\J UU
233,047 00 i • 'len 'Hl':l a:g • L.VV,L.U'-' VV
230,949 66 I • ~::n <J:<:~J! f"l"l • ._,._.,._,._,_, VL.
I
I I i I I
I i I COUNTY OF UNION
i TRUST FUND
I SCHEDULE OF RESERVE FOR HOUSING .A.SS!STANCE
VOUCHER PROGRAM RECAPTURED FUNDS UNAPPROPRIATED
I
I Baiance. December 31. 2007 B $ "15,368 00
Increased by
I Rece1pts 8-2 1,976 00
I Baiance, December 31, 2008 B $ i7,344 00
I I
i I i I I
i I I
I
i COUNTY OF_ UNiON I
TRUST FUND i SCHEDULE OF RESERVE FOR AMERICAN
DREAivi DO'vVN PAYiviENT iNiTiATiVE UNAPPROPRiATED i I
Baiance, December 3·i, 2007 B $ 5i,9i800 i Decreased by
Transfer to Home Investment Payment Program B-11 $ 51,918 00 ===='=== I
I
I
SCHEDULE OF RESERVE FOR AMERICAN I
DREAM DO\lVN PAYMENT INITIATIVE APPROPRIATED
i I
Baiance, December 3i 2007 8 $ 55,028 i4 i Decreased by
Transfer to Home ! nvestment Payment Program B-12 $ i 55,028 14
I
i I I
iiiii
MUNICIPAl lTV
ClarK
Cranford Elizabeth Fanwood Garwood H1iis1de Kenilworth Linden Mounta:nsrde New Prov1dence Piamfield R<'lhw<'ly Roseile Rose!!e Park Scotch Pia1ns Spnngf1c!d Summit Umon Westfield
iiiii iiiiiii -- .. COUNTr' OF UNiON
OPEN SP_8CE PRESERVATIQj\J_TJ'US1__Fl)_ND
SCHEDULE OF ANALYSIS OF OPEN SPACE TAXES RECE!VARI E
s
$
BALANCE DECEivLBER
2,16026 $
1,33C 17 13_090 14
43518 505 72
i,026 37 507 84
2,781 20
1,297 84 1,063 37 1,391 57 1,893 58
4ii 05 1/1 40
330 24 1,630 61 2,399 45
PROPERTY T.A)( LEV!En
524,55"1 80 s 424.681 58 634,248 92
1 ,402,920 00 177,584 58 99,465 17
354,371 i2 288,827 47 960.14108 293,992 33 384, 1fi5 R8 G26,322 94 .537,838 77 2i2,635 60 203,359 19 644,861 94 452,285 70
1.105.696 52 1, i 65,620 46 1,145,490 32
2,485 32
32,38"i99 $ 11,60i,547i9 $
8 8-35
ADDED TAXES
2,783 83 $ 2.234 35 3,009 45
15,279 79 1,138 66 1,259 62 1,388 50
198 53 4.467 81 1,303 31
R8613 864 58
10,720 65 442 29 367 28
1 ,884 59 504 42
1.74435 2,404 71 7,748 81
COLLECTED
526 712 06 $ 426.915 93 635,579 09
1,416.010 14 H8,0i9 76 99,970 89
355.397 49 289,335 31 962,922 28 295,290 67 .385,229 25 527.7i4 s-1 539,732 35 273,052 65 203,480 59 646,846 53 453,120 36
1,109,07148 1,168,01991
145,490 32 2,485 32
8.A.L.I\NCE DECEMBER
2.783 83
3.009 45 15,279 79 i.i3866 1,259 62 1.388 50
198 53 4,467 81 1,303 31
88613 884 58
10,720 55 412 29 367 28
"/,148 81
i i ,640,396 89 $ ~-5"4:,.~2"5""-,;;9~5-
B-2 B
- ..
COUNTY OF UNION
OPFN SPN~F PRFSFRVA.T!ON TRUST FliNn
SCHEDULE OF RESERVE FOR OPEN SPACE PRESERVATiON EXPENDiTURES
Balance, December 31,2007
Increased by Rece1pts 2008 Tax Levy 2008 Added Taxes lnteiest on Investments and Deposits Re1mbursement of Pnor Year ExpendJtures Green Acres
Decieased by Commitments
Balance, December 31. 2008
8
B-34 B-34 8-2 8-2 8-2
8-36
8
$
SCHI=DULI= OF COMMITMENTS PAYABLE
Balance, December 31, 2007
l ncrcased by Comm!tments Payable
Decreased by Disbuisements
Balance, December 31, 2008
B
8-35
8-2
8
ii.60i.547 i9 60,721 66 o. t::C!'"> 0"'7 O"'t,OJUL 01
ono 1 nn nn L..VV 1 I \J\J \J\J
1,100,000 00
I
I I I
$ ~ 1=\$<7 l=\7n a,::; ..... , ......... , .................. I I
i 13,049,931 72
$ i6.o3r.o02 6r I n. a7'7 ., n."? "?n V,Vtf, 1;;;>1 •v
$ 6,960,304 97 I
I I
$ 4,970,363 49 I 9,677,197 70 I
$ 14,647,561 19
., nO"''} a a 'I ~n I 1v,u.:..,,vu 1 '"
$ 3,824,879 90 I I I I I
I I
"8-37"
I COUNTY OF UNiON
i OPEN SPACE PRESERVATION TRUST FUND
I SCHEDULE OF CONTRIBUTION RECEIVABLE
I Balance December 31, 2007 B $ 50,000 00
I Decreased by
i Rece1pts 8-2 $ 50,000 00
=======
i I i
i i i I I
i I i
COUNTY OF UNION
GENERAL CAPiTAL FUND
SCHEDULE OF CASH-TREASURER
Baiance, Decernber 31, 2007
Increased by Rece:pts Prem1um on Sa!e of Notes StatP. Rermbur~P.mP.nt - Funded Ordmance Due From Current Fund Transferred iror-n Open Space Preservation Fund State Aid - Defened Unfunded Budget ,1\ppropnat:ons
Improvement Costs- Deferred Unfunded Caprtallmprovement Fund Refunds Senai Bonds tv1iSCellaneous Recervable- Federal Government M:scellaneous Rece:vable - State of Ne1N Jersey State ,AJd Bond AnttG!patron Notes Due From Open Space Preservation Trust Fund New Jersey Darn Resi.oratton Loan Pmgram Receivable
Decreased by Drsbursements Capttai Fund Baiance to Current fund CoiT•mitments Payable Reser,;e to Pay Sena! Bonds to Current Fund Bond Ant!c!pat!on Notes
Baiance, December 3-1, 2008
c
C-1 C-1 C-3 C-7
C-7 C-8 C-10 C-12 C-12 C-13 C-14 C--i5
C-16
C-9 C-13 C-14
c
$
$
I
i i i I
$ 7,105,484 90 I 750,600 00 200,000 DO
295 78 I 32,500 00
r::: r:: ') 'll:'l <7 .J.J.J,Lo,)-.J "
124,999 00 I 1 ,500,000 00
2,427 00 105,000,000 00 I
'lflO 0nc ac L.VU 1L.\JU VV
":\ 1=\nn nnn nn ...... , ............ , ..................... 116,614 84
60,000,000 00 I i ,059,000 00
16,000 00 17':1 flt:''l one Jl&:;: 11-.J,VV-.J,Y'"'U""f-.l i
$ 1~n 1Ro ':\~1 35 ..... ~, ......... , .........
750.000 00 i 'l'l r::AA anr:: 'lfl ..... ..,,u.,..,.,u;;;r.J LV
1 nnn nnn nn ., ........... , ............ "'"' 105,000,000 00
140,294,695 20 I $ 39 874 68615 i
I i
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i
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I I i I I
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COUNTY OF UNION
GENERAL CAPiTAL FUND
SCHEDULE OF DUE TO/FROM CURRENT FUND
Baiance December 31, 2007 (Due from)
Decreased by Receipts
c
C-2
$ 295 78
$ 295 78
Fund Bafance Cap1tallmprovement fund Commitments Payabie Reserve to Pay Senai Bonds
COUNTY OF UNiON
GENERAL CAPiTAL FUND
/\r-J,ll,L YS!S OF C,ll,SH ,t.,ND INVESTMENTS
New Jersey Dam Restoration Loan Program Advances Due From Munrcrpa!rtres Due From State of New Jersey Due From Federal Government improvement Authonzat1ons Funded As Sei Fotih on "C-8" improvefnent Authonzabons Expended As Set Forth on "C·6 11
Unexpended Pmceeds of Bond Ant;crpat:on Notes /\.s Set Forth on "C~6"
$
$
BALANCE DECEMBER
31 2008
1,832,534 88 753,224 52
32,416,9i9 04 599,339 80 334,817 00
(986,161 62) (2,382,371 91) (4,505,472 66) 22,373,910 46
(13,740,336 91) 3,178,283 55
39,874,686 i 5
c
i I I
I I i I i
i I i
I i
i I I
I I i
i I i
i I I
I I I I i
i I I I I
i I I
COUNTY OF UNION
GENERAL CAPITAL FUND
SCHEDULE OF DEFERRED CHARGES TO FUTURE TAXATiON-FUNDED
Balance, December 31, 2007
Increased by Sa!e of Sena! Bonds
Decreased by 2008 Budget Appropnat;on to Pay Bends 2008 Budget Appropnatlon to Pay Local Umt Refund!ng Bonds 2008 Budget Appropnat1on to Pay Dam Restoration Loans Reverse Dam Restoration Loans noi Closed
Balance, December 31, 2008
c
C-10
C-10 C-11 C-17 C-i7
c
• •
$ 213,368,890 00
105,000,000 00 318,368,890 00
<~a. "'rV1 nnn nn IV, IV,f.. 0VVV VV
7 .1&:; nnn tin ..... , ................. 17,974 44
2,443,890 00 19,308,864 44
$ ?99 ORO O?S S6
mm:r.-A~~c::
NUM8E 0
42!::) 0 wo AOO ' Al!!J AOO " .d.~rl 0
'"' c
'"' ' "' ' "' ' ,,. " "' ' ~· ' "" 0
"" ' ~· ' SM A
5~~ ,, M~> • ~'5 ' 555 X 555 ' G55 AA ~0~ A ~lG A 57ll c 578 578 57!! ,. 57~ " ~;~ " -~7~ ' "' ' 578 ' "' ' "' " "" " .;o~ ' '" ' "'' c
'" " '"' ' 0~\ G ~~1
Wl 601 ' f.,Oj 0 601 6(]1 0 6a1 g :mt '
DAit:OF ORDiNA~KE
712~f1gg!\ o~~ ~-·<!~" Gco!f Cc•~ro!." 7/2~11~~1< P..n,~tnM ~~<i~M. P.v-twa~ RtV@f 712-'111!'1!11! Fb~h~th Rtv...- Flood Conlfo'- Ht I Side 712:\IHI~R (:;mwnod 81n"':h Flood Cootrol 71?311!KlB Vanous Bl.lldong lmorovoments 71?3119SB Communt<.aU:Jfi & St~nal EGuloment 712l/1!Kl9 Ena neerma Food Conlrcl 71~2f'I!Kl9 suiToQate-IO~u•pment & MactunetY
1011112000 Semor~ocus 1011112000 SentorsnMonon 1211412000 Repl...:eofS•dewalks 1211612(]00 Veht~uiBr Ga:e- .Jat 7i1612fl01 Lean loU CIA 812812001 Rehabtfota\ton of Dams 812812()01 Rahway R""'r rJood l:ontrol
10/2~r.ltl()1 Loan u L. 1 A 5f91;t.(Jv~ 11ocanona• - <:-onsli\JCi Uuikil"!!
ill2.i.i2W2 R~pia"" Cui~eri• 8i2;!f'2iJ02 Se..,;,- Pf<JJ~.-;~
i>i2:V200~ ·,-,;p.-u"'"'''~"i tu Bu"rl··•~ tiTiZ.70D2 su,-~.;;;;;;c- rum;;,~;;;gg '"'~ E<r"tpm..-t. 6!~21201l~ Gui~gc- E..,.;;;mcffi ;:md M~u~;<'lCf'i ot2212CC~ v~_,..;o~..,~.::i- V:::bda 2.'2012CD3 R:::!u~;!m; ct UrW~~ded Pe~s:,;n Lt..t>!!lt!~• 512D/20D3 S~d~e ~r:d Cu!~er1 tmp"'vemert~ B'2ti20D~ Ope""'-"'~2' Se!':'!Ces- EfY.O!~eeM~ Se'V!""'~ ~J~1i20D~ Op<trl!!tor~< S~~- S"-"""N Pr.:>J~·r.r~ B'21t::OD~ ')peo"<!IJ~~~~ Se~~- lmprov~ll",.n110 Buld"'!J• BI21/20rt:l tmprov"m""t 10 But'dtn~s- Fir~ AJorms '3'<!11201)3 Op.,rniloM!S .. IVIC>"!S-F~mture (',amct ~r211201)J Perl<• an~ Recrealwn IIJlllmv=enls 8!2112000 Plr~~~.<;nf(lty- .<;erurity and Factqty lnfra•Uucture 611111000 Pull~~ Salcty- Poltoe Equt!>lllenl ~no;l Ma-.tmetY 8.12112000 Surmoale Off1011s Renova~oos and lmj)I'Ovem.,n-;s B/2112000 Unoon Co.:nty College- Various lmprtWe!T\MIS 8121,"2000 VocattOMijl- Eq~tpm!!l11 and V!VIous mpl'ovemems 8121/2000 Voce~ooel- Velltde end Eq.,,~m~nl Md M~cll ~ery arW2004 ACQUlsltrOO o• P"'perty- Un<on C<lllr11y Arts Center l:lf1~1ZDCI4 Ecr:momoc Dnvclopfll""l - f.quopmenl sM l&chonef)' 6/1$.'2J[}OI Comml!mcatto~ ana S·g~ar t':q~tp<f/Oln: 8f"!l17DlM RunnellS Renovaie ~ong-Term Ca.-.. Urus t~r:~liDCi4 Human Serv•~e• EG~•pmerri ""d M~U;,.-,,;,-1 f<i-;Ji2:JCi4 R"V~" ui ""''""" So""Y~~ 5ii9i2UVo< i;:,,.,.,.;.;,-,~ $~;-,cc-~ a.-.~ C.t-.;o."l '<.;;~;.;;; Si'ril-i2UV.: rro"k :.;,~;-,oi Rs."l;;~;:;:.stro; r;u;;rnm 5./lil-i:OD<l Cnvironm~~toi MoM(:mn~ Ur.::lc:;;mu~d T::r.l-.!:
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a'19.'201J--'- V~~""-!S tmpc~"e"'"~'' P~rt~ ~od p_~,Etafin~
== == == == ==
1'\A' Ai'<C:F 0!"-C~MBER
31. 2ooe
1 1.~6nlt1oo 264 200 00 4C\ 000 00 n1 400 oo 16500000 473 900 00 200 040 00
23 900 00 1~774500
115 :zoo 00 237 5()0 00 171 00000 4Cr00000
aoe ooo oo wocoow 2~0 ouo 0::: 271 000 iXl 157 115 iXl
20Q[
UI'(UINAAL.<: NUMBER
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~01 !JB ~()1 cc ~()1 EE fj()1
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" 6it. Oi5 616 ' 616 ~1G r;l
G1G N ~1~ 0 5H3 61!3. 0 616 6!£ ' '" ' "" " 616 v G16 X
"' Si6 Z Bl6 M 616 BB s1e '.;c
~· ' ~· ' ~· M.' ' o;;2 ~';)2
iiiii
COUNTY(']~ UNION
GENER 'IL_ CAr:'IT 6U!.!!iQ
§!:<_llt:D!,JL_E; OF _DE::fE:BRED CHARGES TO FUTURE II'AATION LJNFIJNUtLJ
UAII::OF Ur<UINANCE::
ijlj'iii;l004 Pan<s anc ReaeaOon E~urpmem an<:i Macnonery Sri&QOO<i Pario:s anci Recro~ilon - ;,,.~riure «nci '""'-""~ 6i1~'2004 P~rb ~rod R~;;;-c.~t,uor - Up[iiad;;Aia.--,-,,, a,-,d Sr..--·•~ia.-~ &11S.'2004 Put;;;cS<;:;;r,:- Equ pmr.c:.;;;~ M<Ju",;;;~;y Ollrl.-'2004 r'ub:;c f;a:~~,- ~pm:;al;zd Wc~p,-.:;
~; ~:;~;: ~~~:~ ~~;~~ -~;~~,;;·~~~-n:m" Equ:p:n..,t 8119.':!00~ !"~!>!:.:: SaMy F!oar R~dr. ::l)"'>l<::m ~!1!!12!10~ Shedf Fer-,'"""~ R,-,~~ M~~h•~ecy a!l~ Equ,•me!1t !!!19.'200~ C!~,..,.- Reno~al·~n d f'.e<::C'!'.is f'.oom E~e!!p<r'e~t
!!!11!!:!1J!J4 Surro~st~- fo.!!nrtr"re C<!!!'p>J:""' ;;~d Of!rc-'l 81•J•P"1""'' !!111!1200.. u~,Q~ Ccr'-'.n!yC<>!!"~~- V"-""'-; :mrr'l""m""'l< ;o'!d 81urp~'"'"' !!/1[1!21)(l.t CQ•l~!y\1~ 1"<:-" S~~MI•- V~n<:Al¥ 1mprcvl>rr1t>ntt. and f':q•J•~'!!~J'!I R.'1 91')()[14 Gm.rnl)t V<>c lt>Lh Sc~L>OI•- Vanau; lmprnveme~l5
•ll/2812004- AcqtJISIIlen of Proper!\'· Open S~aee Ccnse"'8\IO~ 211CII2005 AC<:IUJ'l<bon of Pro~- O~e~ SoaCE! ConMrv!IIJ()(I 3!1(){2005 Reno~lllton ()I Baxel and West H11ns Ht U,.c~ Counrv
Voca·Jon!ll/Techn•c:al Schools 8/1812005 Com'Yit.,tmfllln and lr.lrnmat1oo Svmems Equ!Jlment S/1812005 Rlld1o E~u•!"l'ent- D1V1'"on ollnfom•a~on Tectmotowes lllt81200S Runnells- Renovate Long-Tenn Care Umls S/1812005 Human S8rviC't!S Equr~~~ and Machmery S/1<112005 Human Sero;toas- Ec~rpment arid Machtnery I!J1&2005 En,..neer- Replaee Elndgn I!JHI/'2005 En~r- Culve<Repa:r 611111100~ Engtneer- lnspercuon aoo RenaDIIItaUon m v""ous 0...--ng ~nflr}O(r5 t:=ngtnrnr Traffici;tgl12'" iiitii/2005 i:::ngrooer- S~rea1 Kawria<>"'l Sii8r'200<i Erti1U"'"'- E!wuv•trrteiiWi fliUIIIiWtrl~ Si1fu'200S E~ryruo;o;, - E~u,...,-,-,~,-,; <;c,j M;;~;-,.,-,_,,1 s;;at.zoo:; Op;;c;;;t;v.-;; a~~ Fadirt.~;- ~.p;.;;.-amamt~ Put:;, 0~;:-l..,~;; ~110r~:.'O:> O~c;;t;v;,i a~~ rae::,~;;_:;- ~-;,pro-oema;rtt~ f'ub::, 8ul:d.-;;;-~ ~113/:ccos. N~"' A•Mmct~a v~~:d~~ an~ Comm~"'""~""' E~u<i"~~t SI1312C05 P"'-1: a~d R~c"'3!:"" lmp'c~o;ne~~ el181:!005 P•••·t.s- Eq"'?"'"'": a!!cl Ma~~'""'Y en 812005 P~-'1<~ - N~"' -""t""'c.t·~~ v,_.,.,,., &'1!!n005 P~bl1~ ~<!l<>ty Eq~·~"'~"'- "~<! ~~~.~,,,,~.-,.-
1111i!r.>ll<1" $h"nff- ~"'l"~•""''' arrr'i M.'lchrn .. ry ll/1ill:l005 Shomlf- l'qu'!""ifflt3nd Macl1rOQ'Y 11/181200~ Pro~ec-111"' -l::ouulm"M and ~actuoerv B/1812005 Su!TQ:Jaii!S Off:~e • ~Uir'IISI1U'1~S B/\1312005 Clel1< $ Offi~ Fu~hmgs
ll/1812(]05 Unton Co~ My VooaiKlnai!IcchniGCJI Scllool~ ln..tructmnal Fqurpmel\! S/1812005 Unr011 Courlly C~II"(Je Equromenl ~•ld Madumny llJ1Sr.l<l05 Unrrrn CoJrlly Vor;:aboll<ti!T~Illcal S:dl<>~IS- fao:~lrly Improvements ll!1SJ2(l05 Umon Co~oly Voca1tonai!Technlcal Sc!>ocl• -l:qutpment amJ r..~ach nery
81112(]06 Ec<)n<lmlc 0-!~e-IOI)menH::O~ulp & Mach•nery 811/2006 Economic LleveJOjlmenl-Pro•es:~~nnal OeNice5 ~11f20()~ Runnel" Raroovate Long Term unrr~ ~1112:tXJ6 Fng1nr:c,.,ng -Rep1ace Bndges
Bii/2006 En~lneeon~-G<Jiri"''R""~"" Cii,'2W6 E.-r11rrrr0ri irfii-TCiirli~ ~~,,~:;
8.1'\L.ANCC DECEMBER
31 2006
~SJ il40 00 o74,55000 2->9 517 00 f.71 GOO(}()
7 ceo oc 1!1 coo co
!! ~62 co 271 ~W\00 6HIJ3400 !00 3-'-400 T! 397 00 ~(lQQ(lQ
50400(100 300 25(1 00
1 000 OOIHIO 300000000
~ M500000 28500000
68 000 00 691 00000 278 coo 00 1!>4S1500 61)420000
14Jj775[}00 (Iii 000 00
i H5>i6UGG 47 000 00
565 :ii5 YO 4,:;000(Jij
1 ~11 ~52 00 1 247 587 00 3~1 ']44()0
!02'215£!00 2~@[)~[)
1!9000QQ l_lll 000 QO
11-448400 2 000 00
1nooooo 32 289 00 SB 055 00
148 OC>~ 00 772 500 00 (.\~!:ll'-'00()
1000000 4~400000
iiiti~500
6.>7ilii:OOO ; o;o ~~:;oo
2 J(l~ 24')00
iiiiii
ANAlYSIS Of BALAr\CI:: Oi:oCI::MBtK 31 2U08 BOND E)(PEND<TURES UNEX~NUEoU
ANTICIPATION OR IMP110VJ;oMENT NOTES COMMITMENTS r\UTHORIZA_:;:LQ~_§
i9Z 000 00
i CCC: DO
\9500000 5!!!:<:)000
aaroooo GCI4!'0QOO :>17000{](1
1 800.00000 3 00000000
566500000 )85000 oc
6B 000 OC ll91 00000 :!7800000
24!Hl0000 7BOOOOO
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znooooo t.SCOQOO
171 000 00 B.'.lO'JO:.'O
442 (;{!() 00 2~9C0000 \1900001} %00000 4nNY.Ini\ 200000
17700000
14800000 ~33 000 00 578 000 00
1000000 424 OOIJ 00
41COOOO 4&to01lll
il.> COG 00 55•\ 000 00
170 506 {i~ 36<1 .. ;:;u Ou
!MIJS() 377!!'3 52
~B {]00 00
""" S3~106
762i97~
G:).O ~52 o:J H'.B:2SS 2~ 151 3'3'9 73
41 535 2S
6tiffi 4~ i00255[)1
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H:.l,:!~~ll~
lilC'5<J-00 zq;:;5Hou
6 ~52 (]0 211 o~~ oo •.21 H!3Sfl
?2 ss? ~a '!7 39?00
11 25000
154254CO 550 G32 S4
1 l2:1 750 00
2i505526
4:;6 S44- co 44~ o~:; co 11-'l~i8i5
428 789 27
32 269 00 BS 065 00
97 %4 72 12175000
118 fi0851 4H~ 7~4 .';~
i ;;;;,; iiliiiig 65iji~500
-
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'" N
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== ==
''.lP."-:"VEMEW DESC"-:!P'!IJN
8!1.12'JIJ6 c_ng'n~~~~g £."'-""'"'"~"'.al ~~M~nng l_!f1@06 EO~InPPnnry-WP" Flmt>k FIMrl r.<>l'll"fll
l.!f117fl0fl FltGIO~~M!)·RMUr1,Nt C:I!LIIlly RMd•
BI1/21J06 Enginocn1g Equ'!' & Machtn"'Y 8!112006 <>~rklmorov"moots 8111'2006 Park lmoruv.,nt!l!tls 8/1!2COO P~rb E:qutp & Madl11er,· A/112000 ParKs-Vehtclu ennvoe Parks -FPctll!le""lmprov~"""''to Butldtnqs 1!/112005 Partrs-F8o:::d1tes--lmpmvement tn Bt.:k\tng• 8/112006 Park9-FBCII;JJcs-Cnn~"'ct "''""" BuHdmg 1!/11'2006 Parks-Faai,Oes.-Fumilure Carpets 1!!11'2006 EngrruMHi:tg-PubhcWork&-Equlp Machtnery Vehicles 8!112006 H•Jman ::iervtoos Ve1li<:les l::q~tpment
8J1WXI!;I vanoo• l)epartments-ven c:es 5.'1r~uo.Jt; f-"uPIIC Sale{\I"EqU1pm~m an1 M~cnonery
!!111i"oot. Sileliii" F1ffl!ll"m5 Range 1!111"2006 F'rosecumr Eqwpmom\ ami Maciunery Biii20015 C<:.ulo\1 Clc.-,..cu.-cotoutc.- EQu.f•·,..-~;;
Bi117\XoB Cu\I"'J~-Eqrnpo'o,.;-,; & r&ch;.-,~-t
Br 12MS ~""""i•<>~ii~R~~voiiin:>.-.~ <>~d imp<<>>'"'""~t.; ar-10{18 V<><:<i\;uc,iii-Eq-"'i'ffi&~t<lo<J M<lchmer;
5/1 3.':2007 R;;;;:;;,.rt;;:m ;;[ t .. ~~-::
8.'23.'~007 !r>!o Tee!' CO"'~'n~ni~~OI1 E~~!pme~! 8.'23.'~00? R~~~!!!!-C~!! Sy£\!!!!"! WS!! Gua!'!!! !r~ [~u·~!!"!e<'\ S/2:!.'200? E~~"'''~~~~ !>~~" orR~p~~~ 8~~~~' !'.'2:y2<).17 Enno....,.nn!l (:ui~Prt RPrR"' 1!!1"V".'IJ(I7 Fngtnr.~Mil(l Trntflc SI!JMio F-i?.Vl007 Engtn~rln\1 Envtrunmental Mon·lon-1g &"2312007 Engtneenn" lnw~ct Oams 6/2312007 Pall< ~nd Recrea~o~ lmpro~erner>t• 1!1231".1007 Pall< and Rec:ree.uon lmpro~e!l"lf!nt' 6/231"1.007 Pal"t:,..EqutpmAIII &"2312007 Parks-F~u1pmenl t. Madwne~y &"2312007 Parks-VeC1des &"2312007 F~c.l~oes Ml!flagemen\-!mpn:"'emanls to au~dtng~ llf.2312007 Faol~tes Mlll'lageme~t-!mp:ove!"'ents 10 Bu~dtng~ 812312007 f--acrl~•es M!lrlageme1t-l-u,.,ture !..:8rJlE;s er.;:JI2Wi 1-'UOIIc wor~s- EQuipment Bnd Msr.mnerv IJI"iJFl007 HumM 5ervtoe•- Eqllpment ana Mactunery 8r2)1~0tTi" "Vanoos- Egutpmo~! MaGhlnmy ~nd \ie~1d~s 6i2Y2i.XJ7 PuUi1~ s,;,;y Eyulprne11i and Ni"W"'oery 6i23i2i.XJ7 PuUi1~ s.,;~-ty- Eyu'~"'~"l woU ivi<><>nrt~oy Ei<O..."L('.(\7 Ec.-..,;~~''"Y Miu-'"'-il"'''"'-"' · ECjuof"i-,~.-,1 ,.,,d Mii'-<";,-,,;,-1 8.'7:;..-:>007 E;;-.;;;~..,-;c-y Mdi"ii~<.msro Eqw;;:.-nsm dn~ M;;<::-;;;-.r>' 13.'23.'.2007 :;;n.,~ff. f•~=~ Rll~;;" Equlprn"'n and Machm,.;y
;,:;;;;;; ~~~~·~~;~~~~~~~;~~~~;~~:~;.;~; B:~3.'200? """"--"''""~!- ReM~,~~-"s ~r><! !mp.,eem~ree
8.'23!2007 '!""-'!<'"~"'- E(l"IP!'1!~! ~~1 f"<.'!r!!!~'":! f312JJ21){l7 V,.-_,loom•l- f_".nn•,n•rllnn ~..-! l'lPnov~hnn~
== == == == ==
COUNTY OF ,m:m.
Gl:M:P" CAPITALHJ~-D
!l.O·L"'~!C:E DECE~!3E"'
"'.-?'X'I':I
??.;r;~nr,o s 911!!1()[)()[)
1 06400000 48 925 00
1 272C5000 322 905 00
1 45795500 1311 17600
2 59J c2s c-o 1 027 425 co 1 828 coo 00
Z93 550 co !;(~U{)!IUJ
2'5713-:1'500 577 602 ij(j 655 54{; 00 3:;8227 Oil 2~3 sns no 1renoocn 772 500 00
1 21C ~50 CO 1~'!!750()0
5 OZ!.! -890 !J!J 720 176 00 271.! 000 00 n?q ~~~' r,n
''MO(")~('()
950 00~ 00 2 707 500 00 1 9\13 11)()C0
551 00000 7~2 5fl4 00
1 179 002 00 56710CO
21527000 142921200 3 962 S25 00
6jl)(ll500 /HJ ~50 00 5<-3G6f>Q(i 3lli 71& uo 66031500 373470 ao
97 2:;.()00 2~2 ~87 00
&lOOOOO 24G2400 151209()0 ?.5(].00000
1 0!5000000 ~01)0(10!)1)
1 000 000 00
8QNO tt.NTICIP!,"T!QI>J
II:()TF!';
811"·00000 $ 94B 000 00
419COOOO
?63 000 00 734COOOO
47 coo 00
7 1!2B COO 00
675 000 '""-' , .. ooooo 13~WOOO
S41WOW 8000000
lHOCOOC 18SCOOCO ~9700(!00
1 '.'99 000 \..'!J
?585('!)(100
:;]~fll1(li1C1
145 000 00
2AS 000 00
42B 000 00
iQ4 000 00 65 avo oo 2~ 000 00
5) noo oo 1""-COO 00 122 00000 ~7 OOQ 00
1 coo 000 00
1!94 9.~3 00 1 00000
47 425 00 773 621 00
1517143 79 269 775 ~6
16800 58;;350
41 ~.;.a 93 ll9S24 ~z~ c::
130 e\>2 !>1 76 a!J!J C!J 757<!515
123 600 00
84,7B<l 00 62421300
41346 28
122 B73 55
Hli 749 00
g 257 ~9
'281M 1~ ~7916'31
2:,..") 000 00
C-0"
U!'-'E."PENI"ItC l"!f>l'I_OYE'M~NT
AI_ITl-IOI<I?ATI()N~
47tl559CO 30 000 00
1 064 000 00 1 500 co
79 423 00 sg goo oo
23aa11 ~~
4!'1440064 2,593,0:<5 00 1 027 41!> 00
2\13 ~~0 uu
2 .. :Hi67UU 503 100:50 503 191 07 221220 n: l2G :J37 ~7
3::637 ~~ ~52-50 00 5300'!-85
130 1!!? 19 720 t7~ nn
4:"11 794 31 2 260000 00 9~000000
270750000 1 58050000
551 000 00 7071Hl0 00 554 87S 00 ~3BtiJ 72
21527000 ll79 336 45
3962 925 [>()
tl3il I'T25 00 lH~ 550 00 2773iiOU 332 7ill ou :xw 351 -'-0 2230170\l :Jt 4-17 ~5 ~52XiCC
aarel~-
17 !'.-33 !!" 361}01'3 19
iiiii
ORDINANCE NUMBE"l
66: ,, '~ A -" 00" ' OOA ' oo• 0 00" !;/0 " rl/0 671 " 671 67i ' i>7i ' 671 G71 ~71 c :m " t>?l (;71 ,,, 6?1 fl7i M
'" ' "' 0
'" ' "' Q
"" " "' ' 611 T
iiiii - - -IMPROV~ENT DESC~I,..-1 0~
812312007 Ref~ndm~ BorKl O.d1nam:e 2r2~2UOII Addiii0""-1 Construe~<>~ Venen i31dg-Wealllek:l 5Q'!i2'C.OO~'.>.,.~
5129l::>IJOO Engonee~ni)-Re!"rf80! Roads ~129/ZIJOO Gollege-Eqwpmenl & Maclllnery .'>12!112liUil f:ollege-1:-~~~~menl & M~r}nn<:ry
5r2~100ii VcGauooaf-Ccnsnucr;on-Penormr~~~ Arts Pmgmm 7r.Z'it2008 f'Yili•c sar .. ry.-FIIll Acaaemy 7il<lilOO<i Open Space M~nganan Cr~~ 10i\ii2300 ink•rmat•Qfl Teo;;h -TMO. Ccmmum<O~ilons EqUipmem 10iSi200i3 Corn;n...,""'"""'~-Commun,=i•on ami Sigo<ll EquopmarM 10.1Si2[)08 Ruf•neii>-ifnpiUv~,,;;,,-c; & Cqu!prm"'i 10<"'11~= Ec.y;nee~n,..-rmrr;c Sqj.-..,; R;;i;B~o.t..~..," 10.'Sl2:::c::l Er.;;;;;;:>5nn~ Ln~~P<' P~t~ 8;iffi Trmi 1Dill/2[l{)3 [;;.;;m;;an~~ l;;fu T;;r..~ [qu;p 10/!JI2co:l Fa<;;i;t;c:rim~m•=~nt :~ Bu;id;ng:; 10.'(l.'2Dell fru;;;f:(:~~ lm~r~;·=c;",( (:;Bu:ld:~~~
1DI!!.'2D!.!!l fac:!~:~s-F:.-e sare~,. U~Qr:adee !'JIY.'2LV.I!! P!~~P.ar!< !~<:! R~ !,...,~·""'-~'""'-" !'J/<1.12'Xl':l P~rk-,)..H'~~~!_~~ iO<(U'P!"'O"~! lrl!';li'C"IOA Pllhll"- Wnti!,._J"~LI'!' ~ l.!~rt11~.-ry
lrll!lnrnlll V~nnu&-A"'"""''""' V.,j,.-lpo I0/9f.1.008 HLlfl'an Se'V!r;e,..E~Uipmool and Mar.l11nP.rt 10!9J:IOOB Polrce·EQun.>ment and Macll:nal't 11ll9!2000 Pot·ee-T .. ehnoi<>Q'I LQUIPment 101!'112(){)8 Co=et~on~ $ecurrty F~nang 101911008 Clerk-Index Remrds Freoorvabon 101912008 Shcnfi-Rec;onsii\Jo;t Ftm Anns RDJllll' 101912008 Vm:at1onal lmp<o•emenls to fdtms
lmJlrovemem Aut~onzeiKln~- Unlul1d~
te~s une~perntM Pr<X!!Oil• ni Bona Ao~apat:on Notes
-
"
RAtANCF:' DECI'"MBER ~ij
4~0 N
536 N 555 K 555 y 57G A
57S BB
578 s .. ~,_ T
57ll"
578Z
""" "'" "'"
641200000 2,1!5-0 000 00
71201}.)00 39:l 31)J 00
1 250 000 00 250 00000
20 000 ()(II) 00 t167.'i[Y-!oo
Oil 500 oo ;;;;;; 4~~ 00 Z.;<; 11~00 l7oi77200
2 ZlQ 3\15 00 ~7 5WOO ~7 5C>OW
2 ;':01 BZ~ GO i:l:l 375 oc
14~5COOC 391~t>a~cc
3;>! ~O{!tla 7t1_l<;IJQOO
1 11\..1.';1100 4371\e.s rlCl 54B1MOO 11742000 ~44 1>25 00 145 7"(~ 00 31~G1200
I~()(JOOO
ANTir.IPATI!l'-1
NOTES
144100000
fol!<'>for-.IQITIIRFS.
n' COMMITMENTS
185251-1.5
12 621 41 24 910 00
546 305 39
i ijJ
-\300(]00 2o7 Cl$5 ::m 57 CCC o:l 31~ 438 59 J5 999 81
3 756 27 ~~1\ A4
175 000 OQ 11J(J IJOO OJ 21 1)00 00
7 0"4 67
"C-6' !:!HEET it4
IJNE.Y.PENOED tMPH'flVIO:J.![NT
AUTHORIZATIONS
6412000CO 1 4Cl9000C<J
521> 248 55 39:1300 00
1 237 178 59 2250SO 00
19453694[)1 1 137 500 00 en soo oo 865450 [H)
24511!) [l[)
77~ rnuu i:27liJii5 [H)
~~ 5UO 00 47 500 ~
2~01 6~5 LKi 733,87S c;o
·.;,3J5."";cono ::lGl~n~noo
3!11 4!)0 [)fl 710"5QC.%'
1 ~!!3 ~12 00 "-~? 005 00 .'>4.<1 1.5()(10
117 47(]()()
24~ 525 00 14677500 :J1B 01200
1 624 000 00
11730927347
VRUINA'<CE NUM'3CR
DATE OF ORClNA~•CC
== ==
!,;!ll!N I Y ('t LJNICJ'"
GENE'i./1~ CAi'iTAl,fiJNO
IM"flO'.'EME~H D!:"Ck!P110N
~';£__
C<
C·6
==
Si\Li\~~C.:E
DECEMBER ~1,,P_OO
M" "''" "'" "'" {lQ1 l. 601 GG 601 HH
"'" 6i0A 618A 61SB f!16C 616 D 6HIG 616J Ulf.ll 61~0 6i5H 616 s 6i6U GiUV ~·,~ L e1~ cc ~3~ A !!32 E 53~ I'
!_1~2 Q
632 s 632 y
e"" 653 R 553W 655A
==
ElOND
== == == ==
J90000CI $ 1 363 47
2271~Q'J
5 3!10 52 <14 616 90 59 230 0()
)~ 75Cl 0(1
Ill! 5~ I 01 365 695 oa
25 791 00 11 GOO 67
1€2 !}3()96 ~0 Cl85 10 ~e ~>'5 85 14 ;.;ru 01 3i('JJ1(ij
\i oo:; 24 <> z:;vov 4 000 00 2 ClOOOO
;.!.~77.!!'.-
n :¥.'!~ 3>! 10~C.~O
-, 2'JQOO ?QQ 51lQ 0[1
136 382 00 J~OOOOOO
65 10COD 11 :lf!flOO 58Q0211 47 S55 09 1569~50
193 62~ 00
==
SiiEEi~S
UN£Xi'E"CEO '""'"rlVEME"T
.MJT!-IflRI7ATIONS
3 HS28355
11413CI98992
== ==
i I I
I I i I I
i I I
I I
i I i I I
i
C:OI INTY OF IJN!ON
GENERAL CAPITAL FUND
SCHEDULE OF CAPiTAL iMPROVEiviENT FUND
Balance, December 31, 2007
Increased by 2008 Budget Appropnat1on Transferred from Open Space Preservat1on Fund
Decreased by Appropnation to Finance lmpmvement Authonzations
Balance, December 31, 2008
c
C-2 C-2
C-8
c
$ i ,500,000 00 32.500 00
$
$
$
1,077,290 52
i ,532,500 00 2,609,790 52
1,858,566 00
753,224 52
Fubl1c Sal~l~ C.">Teet>Ons
lmpr<>"<omont• to artaqeo
RoO<I Centro: PrO!<IO"'
R~suof~c~ ol Co;..ol'f ~oac>anO \;on>or.JO>IQ!l m ;Ooo"" """'~' S.....,r.
West Broo~ Conotruei1M "'hasO Ill aM Datl'l• R~rMoOUWon
Co,..<".'M•I F~"'loiles
Aroh~tectural ood Erogono<mo~ rorlhe lorv<>v""""'tal G.O """~
H:~ s ......... \' .. d
,.erov"'''"' 01 jju,oo,~go
lr'H."WaM~"" to G.,top"'" 1-11.1• <..\olll:O'!Jt'io
Sto,..-. ,.,....,..
oro•nege M~ sewors
Fml,...nory Engm..orng
v·~"'"" Pubi"' "'"'"'•'''"''" lmprov~..,~~"' tc "'"""' o-.o ~neg•• lmp.,,~..,eo,; tC '""Skating Factllly
\l~nou~ ~ub~< IT"lo'ovemonls and Accu .. oton• County CCIIO!Je
'-cqulslloe>rt ol Fur,,shln.;J on<i Ropl~.,..·oenlOI Slolewoll••
DeOIM ot Eu11dm~ OM E4-o~mont klrSheri'<Offiee
tRrlo! !'..-"""" ~n ~.oanoeOrdinanca 455
Cl'"~"'" ~o.erPan<wa~
Cok R>dgo GoH Co""~
Replal:emortt <JI S>d""''ell<s
\lonou• >Jut1~1ng ImP•'"""'""'' l>.oqu slt•m rn tlcwCommuOIC<lUcnan<l ::;ogno1 :i>st«ns
A"''UU>'l"'~ Ql Equopm<n\ o.-.:! MoehoM"f Adm.,w,·o~ye Sa"'""'
==
1211011~1'
813J1SBB
6121/lEllJO
M1i19~0
61171199~
6/111191l3
61171191l3
€.111/1003
i;lifuiii94
1;>11,.19\14
611711~95
8/111\Qll<i
8J17i19~5
12J12119911
2f.2011997
1011611~9!
10/le.-1997
10/16/1997
7i~Si1il<l5
rr.c"''""" 7!7Jr.998
7123/'908
71231~1111&
7t23/~9!18
Cot:'ITY OF" :JNIO~
BCH~D'Jl~ OF IMPROVFW=NT Allll'QRI?ATIONS
::.7wc«Joo ~
IIOOOrx;IOOO
3000 00000
4 290 00000
5~!i0 000 00
3810tD:lOO
7 lllJO lXID DO
6 000 :laO 00
200 JOO 00
9Sil 00~ 00
6 000 000 00
4 6~~ 500 00
761 250 00
JBO ~000
5511 750 00
~~~ JOO 00
2 432 4lY.l 00
:0550QQOO
242 7~JOO
257 322 00
: eeo co~ oc
617 000 00
<OO 000 00
&6100000
2 016 000 00
S.O.IJ<NCE DECEMB~R l1 2007
31 952 82 _., 356 00122
297 ~53111
2525139
<•an-n; , 15230:!49
7344460
151 8<:,53
49 9i5 72
na.<;g<J
26\)~1000
1 52944
113702 T.l
,;r,;;,;eut,;;
31 952 82
11523o:!4S
12itl81
(797 SO)
"'800
{21500)
43 S9S i2
966 4•
6;'n m!t 2l
297 •53 ·s 25 251 39
j~i ~-~ 1~
<4 31~ ,,
71877 99
707 9{)
1 !2944
1 711 ~~
"'' 13551l4B
1~1 84353
13:!;100431
Go:ooo
== ==
115!5~0000
~29778
== ==
- - -
IMPHOVEMENT DESCRIPTION
t.n~~y<.on•~r.oMn rmpr~'"'"'""'-' !;UII<IJng ::,eOIICI>$
lmprnvemen" <lfCOOJfl!y Pollt:e and FcranSio l •bomory Complex
1\!;q~~>""'" <>I a Sign Plot:er Macll1na and VBno~s P.ml10 lmpro•em•mts
Acq"lilhon orN ... Au!o-nol•• V~hdoo- Pubtl<; Wor;,•
\lonouo "3rr< am li~trnatt<ln :mpco,~ent•. 'Brl< ond liM>"<'-'"'~"
ord Mo<lunery~ For\;• anc Rec-'tl,.ron
A::q'JISr~on ofCommun""'toon Eo~ and Add1Mn>l Euu1orr . ..,1
Acouo••t1on of New or Replae<mert EqUIP'1J9nt a~d Mact".ln .. ry
Coul11.y Clorl< s Off<<"
M.OUO<rtrrn r.f lnMn"otJonal Equ,prreN eM \laruJ<<> lmo-o"~"'""'"
~on1or l-m:uo
Roplaoe 8n0g&•
S<>nror•rnM""'>n
Commuro '"'''""' ""' S1gn•l Equ1pm~r 1 OMr;n & ~nq""'sm~ CLhM'
Equ.p.,enl& Maortroorl En<;loneonng
lfi'P1>0'>""""~\o!hr,!<l<1!J'o
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N""'lwl<lm"'"'" V<'l1r~~•
7o2311S~6
911Q.'15~8
7/Z2.'1S~
712:111S'39
7 • .,~/1009
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7!221'99~
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7122/19g9
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10J11t:iOD0
101111700C
1:<JH'200C
12114:.;woc
1li1~1:100C
12!!<1,':1DOC
Vl14r;OOO
12.'14!:00~
APPRQI:RIA_TIQri
11220000 s 3 coo 000 00
i rsu uoo uu 1e ooo ooo oo
t<JO 300 00
2~0 000 00
1 005 950 00
2 H5 eoo oo ~~ ~GC CO
~~~QQOO
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!;<14 4~7 00
'~1 0<:1000
77 OGG GG
5490.:.100
~7 63C 00
' 1eo soc oo
' S7<l<l~ W
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' i~~QQQW 4 05-"- ~20 0~
4QC 000 00
162g 0051)(1
1302 50000
4 871288 00
•2C 0[>0Q~
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••2 53i 00
' nooouoo 250 000 JO
' 108 000 00
EII,IPI\I(.E
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3-46164 $
13?21'!10
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"48~<aM
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" ~"'
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:;:..; "~~2-
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70'!~
' 2:.'305
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a.! 404 0~
fl140G
212~~ll4
35S<JOOU
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17 ~()C 00
200 (OJ 00
5B 186 00
32 Ttl9 ?0
4 )30 00
2:\ ~0000
147 745 ~Q
115 200 00
"' " 27797
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iiii iiiiii iiii
200~ NET AIJlliORIU.TILlN::>
AUTHCRIZATONS ~?_I:NOITcJRIOS C_A~ElLE.Q
~s ooo oo ~7 330M
;1 Uij3<>
40000
('2 563 55!
?7 ?59!!"-
348164 s 1~721! 10
15121 rr
311 72928
~-~
61~00
17213
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12 soo 00
17500000
11620000
!Mf?RQYFVft:!I "lESCRIPTIOJ:!
L~U'I'fTI"nUn<l Ma<niC"''l' r'I"<>$""Uto"
Equ!pNirtt 2tld Mam1~ory SurmgaiA
EquliPOlWJI .,d Mocnnry -Coil eo•
L!>on U C L., C~!&QO L.o.od
Fl•plaomnenl <'I 811~n•-~ and ClllvM..o
Tralfl~ S•!!""i and Into"'"'"""' lmomv- Rahwar
;>;~_,_,-~,~ Ro~~'
!\~h<lb~rta~on of Dams
Vi!11DU>I"npr<>llamert5 to P"bl1< 6U1Id10gs
~- Fum~Urtl Carpet> ace Wiml<>w T'U&~&IIIS
VBnOLJ!.II'n~nWer.1en,. lo P"biiC B~1ld1ngo oM f>roporty
Offico fien<>'~""'" -:Surrngora< Cm.,.
Vam>Jo !mproiomoms u-von Coumy College
!lopfooe WIUXhOI Rood 8n<lgo
Par!<s and RecrOIJI!o, lmPI'D'>'Or"'cnt•
Accu1soOo" o'La·ld Sun..,>ol
I<Opi,.........,O!\, U!"'?1"'- OM M8d'11noty
f>OnMg Fql.OOI'I!O" "'d M~d!!"'"Y
Runnllllo Hoop1lal Ronova;Jon Lo~g torm :::a"' U••l
Human Sa"'""'' • Comrmroca"cn •~c Slq,al Si"~"'
RO<II~~ M~~o""' Ro>d [Inrig~
'-'<wer>'"''eot• lrnf"""""'anl!oBulklln~
lmpro""""'nl to Buoklrng FumtiJre aco Catpols
Eou1o""'n' Mactnnorv aM Yotor YB111~M
1-'.'14/~UUJ
12114F.?OOO
1211~12000
12!14!2000
11.'~8/:2001
61?SIJ001
MMOOI
812MOOI
&lW20C1
612{112001
"''""""'
='= == ~
~~~
~121X12
1!122/20[);1
812212002
ij/22120~<
St22QI)Q;>
81'221'2002
97~1800
43nsoooo 520000 00
7 5:!5000 00
'77500000
~ 295 o:x. 00 eoo ooo oo 7821>0000
3 000 000 00
1 000 000 00 :i' 400 OOIJ \]['
:l~C 000 00
9 15C 000 OC
1 635 x.v 00
lib 000 00
1h8 000 00
409 c.\~ 00
100 10C 00
~~0 OOC OD
O<U"'l~U
~fiSOOOOO
I ?85 000 00
26500000
2 ~75 000 00
4 ~lin ooo nn
COUNTYOFU"'~
BALANr::E.
IJEC~MEIE~31 2007
~~~77n
52C 000 00
l&i 25S 9~
72:!51l50
11884725
3299 ~0
<t>D~i
90 052 55
32 500 00
1WOOQOO
7>5&< n<
B7il860
&; ~a~g
-l\d 726-51
50QOOC
1~2(]000
'~@
2 401 BO
100
1 521 80~ 81
20 000 00
8D 760 76
/03'-067
"152 z;
"' 2110000
l36 1.<.< 00
~3~010 ou
1 777 009 00
\083 88S42
15 16E ~8
2009 NET
A~ fHOI<IZA U.1Nc; 0-P':NOITURES
(1291~~0)
300000 00
1 G06459 93
3 299 40
90 052 85
6791l~U
400C oa
·a996oo • 394 337 7~
22577238
168~9
R"l_Ai'ICE
AUTHORIZATIONS ___ o_~CEMBER31.200!1
TiP75
1714:350
"''~ 16 477/Z
220 OCIO 00
118~725
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COUNTY OF UNiON I GFNERAL CAPITAL FUND
I SCHEDULE OF COiviiviiTMENTS PAYABLE
REF I
o .... r..,,....,....., December 31, 2007 c • 1 o a~:::a -:tat: 7<:~ L.>QIQII'-'Vo ~ IU 0V'-''-'•""'-''-' '" I
Increased by Expenditures C-8 47,302,247 51
• a.c. na1 C"'A '"lA • VV,CIV I ,u l""t ~ .... i Decreased by Disbursed C-2 33,544,695 20
0-=>l~n.-.c December 31, 2008 c $ 32,416,919 04 .................... "", I
i I I
I I
I I I i I I
- - iiiiiii - - - - iiiiiii - iiiiiii
COUNTY 0"" UNION
GE~ERAL CAPITAl Fl_lNn
SCHE:::JUL.E OF SERIAL BONDS
'MATl)Rll"lES Of BONDS OUTSTANDING
DATE OF AMOUNT OF DECEMB~R 31; :?.9Q!l. I"'TERF:ST IS~IlF 0Fl_!t.!NAI 1".<:';111" DATE ·"'~IIJ1.CUNT 88I_l;_
Count)' Co lege 1011/'iiJ ' ~,bM,lJU~ lJU 440%
Rcfund'm! Bonds ~211193 19,130,000 00 2111:2009 ' 2 460.000 co 500% 21112010 2,425 000 00 500% 211/2011 2,370 000 00 5:20%
12.'"151!]7 18 700 000 DO 12!15.'2003 1 097 000 00 4 75% 12.'1512010-20 i3 i :oo 000 GO 4 75% i ili 5120 1 ~. i :o?,DOO CO 475% 12/1512015 i 101,000 DO 4 75%
Coontv VocatiOns I SChool 12/15197 5.158.000 00 1?/15.12009-2013 325 000 00 4 75% 12/1512014 308 000 DO 1175%
t7Josm7 4 51/l,OOO DO 12!15/2003 393,00.0 00 475%
County Vocatlon<!l School 6115/99 2 514,000 00 2/1/2009 225,000 DO 500% 2/112010 224.000 DO 500%
6f15!9!3 4Cl,920 {_I(){) !)I] Zf1t2009 -20l5 2 400,000 00 500% 2/1!2016 -2013 1,097 000 00 5'~%
6i0li02 7,935,0CO OC' Ji1120C(I-.,ou14 ll?U,UlJU UU 4 DO%
'
GALANCC Df:ClOMBF:R
:31 2007
227 000 00 s
9 7-"5 000 00
8.800 000 00
2,?.58,000 00
793,000 00
674_000 00
2S,400,000 00
ti,U\:lOUUU UO
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$
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227,000 00 $
2 ~eo ace co
1,100 000 00
325 ooc 00
400 000 GO
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2 400,000 co
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DECEMEER 31 200§
7 255,0DC DO
7 700 000 co
' 933 COO C:l
393,000 GoJ
44'1 00(1 (10
24 000 000 00
5,220 000 00
-
DATE: Of
Ge:1eral Improvement S!C1102
Countt College 8.'1510:3
General 'mDrollement 3f1!C4
t.Ollr..ITY OF I INION
G['.~D't,.'\L CI\Pii AL FUNO
SCHEDULE OF SERIAL_ BCJNi'.iS
MA,TUR!T!ES Q!" BONDS OVTST.'\ND!NG
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73,663 000 00 3/112009 3/112010 3/112011 Jfi/2012 3/112013 3.'112014 3niza·,s ji1rLI)1ti
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2 130 000 00 3/112009·201 1
:Z 13D COO 00
70,277 000 00 31112009·2011 31112012 31112013 3/112014 3!1120 15 3111Z015 2C17 31112018 Jiit2C·i9 3/112820-2021 31112()22 31112023
' 2 780 uuu UlJ 3 780,000 00 4 78G 000 00 713GCOOOO
7, 13C,OQO 00 7,130,000 co 6,000 000 00 1!,000 C·OO 00 8.930.000 oc 8,998.000 oc
350 000 00
3,955,llllll [JlJ
3.950,000 00 3.955,000 00 3,958 000 00 3 960 000 00
3 !150.000 C•O 3,950.00000 3,950,000 \JD 3.9!-JU 000 00 3 950,000 QO 4,0£9,000 00
iNTEREST RATE
4LJU%
4 DO% 400% 400% 4125% <\25% 4GO% 5 00% 5 00% 5 00%
400%
23C%
.1l>{)"fto
350% 350% 350% .1fiC%
3 625% 37:5%
3875% 4 U(l%
4125% 425%
!!!!!!!!! !!!!!!!!
DSCEM8ER DECEMBER i'ifRFASED D!::rREA5EC
' se 43a,oco ao s 1 780 000 uo $ 66 658 000 00
1 400.000 00 :150 000 00 1,050 000 ()()
62C,COC GO 620 DOC DO
63 382 coo 00 3,955 000 00 59L27,0CO 00
!!!!!!! !!!!!!! !!!!!!!
. ··~ --- .
..
COUNTY OF UNION
SGH.t;_DU _i:' OF Si:R1Al BONOS
rv'.ATURtnES QF BONDS OU TSTl'-,"JD!NG
AMOL-NTOF DECEMflf-R31 2008 iSSUE ORiGiNAL iSSUE Q8li AMOut>T
CoJnty Vccetlonal School 311!04 11.261,000 DO 3/112UC\J·2U1~ ' 600 000 uu 31~12016-201'7 600,000 00 3111201!1 eoo.ooo oo 311/2019 600 000 00 3/112020-2021 EIJO 000 00 3!1/2022 ~00,000 00 3!~/2023 4S1,0COOC
Counto Colleo::;e 311104 362,000 00 3/1!2009-2011 35,000 00 3/11'2012-13 40 000 00 311!2014 37,000 DO
County College 8115.'04 3fi1500Cl00 8!1512009 .',150,Cll)[) 00
Gener;alll'lprovement 2120iU3 83,726,000 00 2ii5i2009 i25 000 OCi 2/15!2010 775,000 00 ;1115!2011 750,000 OCI 2115!2012 1.425,000 00 211512013 1 825 000 00 211~12014-17 21325000 00 L/1~12018 2 825,aoo oa Z'15f20~S-2D S,37S 000 00 2f15t2021 5 075,000 00 Lfl.'i!LOL<' C.,tlfO,C!(J(J[Ji)
2/15!2023--28 7,000 000 00
B_A_LANCE INTEREST DECEMBER
RATE ;l1_._2CP7
;jt:JU~
3 625% 3 75%
3875% 400% 4125% 4 25% ~ 4£~ OCCHJO
350% 350% 350% 251.00000
2125% 1 '\~0,00000
3 25% 3 25% 3 25% 325% 3 50% 3 ')Q"k
A, O'J% 400% 450% 450% -150%
-
- ..
illf-RE:ASED DECKI::ASED
600 000 00
35,000 00
725,000 QQ
83,726,000 00
-c-w· StU::!:: I#::!
9ALANCE DECEMBER
31 200S
8,861,000 00
222,000 00
715 000 00
8-3 r;;:s ooo oo
11111111
County Vocational School
County College
COLnty College CoL:nti' Vocational School C!1n'1r.al Caun:y lmorovemen:s Rclt.!"dJflg Bond.;
UAit:UI-
1&\11;
2!20/0il
2/20/08
COUNTY OF LJN!O~l
SCHED"JLE OF SERIAL BONDS
AMOUNT OF ORIGINAl ISSUE
15,699,000 00 '
5.575 000 00
11111111
MI\TURIT!ES OF BONDS Gl.iTSTANDING
DtCEMBf:K 'Ji 20lRJ DATE AMOUNT
2115f2009-1[l ·, 100 00[) (l(l 2!15'2011-12 ' 1;>5 QOO 00 2115.'2013-17 ' \25,000 00 211~./"2013 ~.~2!iGCDDD
2i1:ir'201S-2G ' 1.2<i,GOO 00 2/iS/2021 -,, 125,000 ()() 211~12022 ' 1<'4,000 (l(l
2115r:2009-11 575.000 00 2115.'2012 550 000 (](] 2J1~t2013-17 550,000 ()0 211~!201:9 sso oao m
INTEREST RATE
3?5% 325% 3 50% ~[){]%
400% 450% 450%
325% 325% 3 50% !..00%
11111111
'
'
BALANCE DECEMBER
31.2007
,gg_gss.ooo oo s
c
9,4U.DOO UD :J;
13,(93.00000 167.020,000 00
9.745.000 ()0
199 985,000 00
INCREASED DECREASED
1 ~.59!;1,000 00 '
5 575 000 00
"C-1C SHFFT #.4
BAU\NCE UI:CI:MI:U:X
ll.2lll!ll
15699,00000
5 575,0GO 00
iQS,DOQ,OOO 00 :r, _16_102,000 00 $ 286,883,000 00_
C-2 C5 C
!:>,075,000 00 $ 2 877,000 00 $ 12. 12~,000 00 15 6B9 000 00 1,500,000 00 n,sR:t,noow B3.726 ooa oo 9 235.000 00 241.511.COOOO
2,490,000 03 7_?..:~!2:QQQ._OO
105 OOO,QOO 00 $ iS HJ2 000 00 S 2S.9,B33 COO DO
== == == ==
-
Pl_IRPO~~
iiiiii
DATE OF !SSliE
AMOUNT OF ORI~INAI ~~~IJF
i 2.870,000 00
iiii
CO!J~HY OF UNION
GENERAL CAPITAL FUND
SCHEDULE OF LOC.n..l UN!T REFUNDING smms
MP.:n.!R!T!ES OF BONDS OUTSTANDiNG
DECEMBER 31 2008
4iii2009 775000 00 4/112010 805,000 00 ..t./1120\ \ 535,000 00 4iii2012 865,000 00 41112013 895,000 00 41112014 940,000 00 4/112015 990,00000 4/1i20!6 1,040000 00 4/112017 1,095,000 00 4/112018 1 155 ilOO 00
INTEREST RATE
366% 366% 3 66"/i. 366% 489% 529% 529% 529% 529% 529%
$
BALANCE DECEMBER
31 2007
1n 140,(l(l(IOO
•
$ i0,140,00000 $
$
745,000 00 $
C-5
BALANCE OECEMBER
31' 20011
9,.1'l!i,OO!J 00
9,395,000 00
c
==
COUNTY OF UNION
GENERAL CAPITAL FUND
SCHI'Dilll' OF M!SCI'LI 1\NI'QUS R~'CE!VABU'S
Balance, Decembei 31, 2007
!f1creased by improvement Authonzatrons Adjust PiiOi Yeai Cash Receipts
Decreased by Cash Receipts Cancelled
Balance, December 31, 2008
ANALYSiS OF BALANCE, Q_~Q~~MJ~ER 3L2008
Oe~cnntiOI"'
U S Marshais Serv1ce Department of Transportation Department of Tram:pcrtat:cn Department of Transportat!on Department of Transportation Department of T ransportailon Department of Transportation C!'ty cf L!nden
Ordinance Number
347 653
601-! 348-H 480-M 671~0
671-E 223
FEDERAL STATE OF REF GOVERNMENT NEW JFRSI'Y
~ • A .~:-,n -,nc -,n t1' """"'",. ..,..,...., n .. • v ~ "'t,J.J;::l 0fVV ..JV ,P 4!-, I U I, I I L _,I ~
C-8 4.250.000 00 C-13 173.973 02
C-2 C-8
c
$ 4,713,679 32 $ 6,951,i72 91 $
208,206 66 3,500,000 00 1,069,401 00
$ 4,505 472 66 $ 2,382,371 91 $
$ 406.665 "12 $ $ " r.,..,., ............ ""' "+,VUU,UVV VU
ag gnA n., ....... , .............. 1,526,371 91
i06,00000 250,000 00 .1:1"'11"'11"'11"'11"'11"11"1 ...ovv,vvv vv
$ 4 505 47314 $ 2,382,371 91 ~ ~
I
I I i i VARIOUS
MllN!C!P.I\1 !T!FS
""''"' .. ~ .. ,. .... .,00, IU I 0£ I
I I
986,161 62
I
I I
i 986,161 62
986 i61 62 I i I I
i I I
I I I I
i I i I I i i I
i • !!/
i I I
i I
Baiance. December 31, 2007
Increased by State A!d on Funded Ordmances AdJust Pnor Year Cash Rec:e1pts
Decreased by Ut!hzecf as Aottctpated Revenue
Baiance, December 31, 2008
COUNTY OF UNION
GENERAL CAPITAL FUND
SCHEDULE OF RESERVE TO PAY SERIAL BONDS
c
C-2 C-12
C-2
c
$
$ 1,308,751 94
116,614 84 173,973 02
290,587 86 1,599,33t~ I::SO
1,000,000 00
$ 599.339 80
D.~.TE
04D.1"!.0,NC!_ A!.'GDl'"!T (lF ~UM9E~< ~~~
5DH! 501 v smw 518A 518f 511!~
518Q 518 u 518 v 518W
~" ~3;; [J
5..J~p,
5~~ A
008·494 90[1.."302 903-<198 917-71& 916-fiOl 922-117 901l-806 908 806 ~08--tl()tl
;;tJ-<>07 St3-tM ~t3-soe
~e eco eoa-t<01 ~!2-101
9!7-7nn 918-800 903 305 905 311 008-31ti lHl Zll5 '817 6(]5 918 11(]1
~19 001 91)~ 311! IWO-;>;ii ~Oli-WC
90!!-".!28 ~0"-7Qg
91? ?fo7
~12 209 .914 61)4
922 205 900-00'8 908-JJJ 902-606 '8();'-601 gC)3.3()6
90'H>U< ~~~5
9Qij.;3:36 9QS-3.43 9~3 :'.:1~
so~ ~l
~0~ 710 909 711
9~ 717 ~13-303
617 60i 922·205
SJ21/Hili0 lmproverrentof tlndg~s 10124!1991 Ri)ad~ M~ B!ldt!es 081!711995 0rB11111Ge ~nd Scw<lr Pro1o~ 1211411995 nenanta Old Ja1l E"'lflmMt 1011511~97 DeSI\)11 o'Bu•ld·ng t:q~1pmem-Stenf! 031121199!1. (',.<J~ege- Var101.1s lmpiQV"m~nts 0712311998 PtldESIMn l:lll(lgeS Q7124119~S t'eaestnan Bnages Ulfl::lf1'!1l!!l I:Jizabefrl RMJrfi<>OO C..mmi n.;;,,u~
Olil:>ii:99ti u~~ ;:;,og~ Goii c.;,,,,u G7i23i199S Vtu~Aru5 ~~;i~;~~ impo-u.BmB~t;;
~7::>4!1SM Vunvus llYiklmw imPiv;6mer:ts C71:'.31\g{\:lo ev,..,-.r;-,\:mcm:vn ~rod s:;;n;!1 Sy~'J;m ~..1\Jll"\er<~ Cl"l23/1~lle co,.,.m~~:c..:,on ~nd Sl;;=1~! SI'Ste!!' E(l~·~,-,~ 07.'22/!ll'*' =~~ S!~a!$ s~d !m~~"n'~ 07/22!19\19 !:_n~ln..,.~n~- r'!M~ SMIMI <)7f22119'l'l Pnr'<s -I ~nd"'"""~"'!! Md Mll.,1enan<:o Eau10me.11 n70?JNA9 Fquocm~rrt und rdachoncoy- Prcoewlor 07r.'2/Hlfl9 Equo~m8nl and Mach,nerv- Cler1< 1211~12000 Ccmmun1ca:Jon and Sognal Equ!pment 12!1412000 u~s1gn and E:ng01ee~ng. Culvo'ts 12!14f2000 con~~on t>feu;lc:ng 1211ol/2(10(t P~r'<s and RccAOa!IOfl lmpm~emanls 1211412000 E~uipmenl and Mach,nery- Proseculor 1211412000 Equ1pmenl and Mac.h,nery- Uefl< 12/Ht.I.OOO C:qL11,0mem ana Macn111~ry Surmgaic w~~.t:\1\11 Repiacemen< oi tindg<s 05i2Si200i Tn>i":'L $;~~~~~ d'ori I~IE,o;;;d;Uii l~iVf<iVSiiiiiiiS 0712f.I2Q."ll I.Uiiii ~~ Uc; v;; Co;.mt~ :mpr~v~m<>n~ A\."J1~~t; o~R':':l..7()()\ L<;u:•m;r:t ~nd M~C11:ncr; 0~128/2CC1 Rc~~~~~~.<=~O(l o"D~rn~
08.'28.'2CC1 Ra.''!W!y PN~r F!~'ld C"""'"~! 00!".!.8.'200! S.:'~··~ .<>n<t("-""'D'•I~P~ A.~sel lob""!JNnHflt O!.tf21__\/2[l<lt l"'l'f<WI!filrnt~ kl Pubh~ RLI'I~irf9S Clfl/?1'.1?001 PR.cks anO Rccreal10n lm..-ovsmerrts 08128/2001 Comrrucucatocn and S<Qn81 E~u pmenl OWB.':'OOI Cornrr:un1~abon~ Eql.lp(nent and Secuntj Ch~ck OS/28J2001 co·leg~-lmpl"<lv.;.m&nts 1012512001 Loan to Un·on County lmpro~emenl Aullion-y 1t='JfJ2 (nglr>eer-Replace B~dges
0812212002 Communlcal<ons ...,d Sognat E(f.l<pnwnt 08/2212oo;> 11:eplacen.e•o1EqY'Pmenl and Machrner,o 0812212002 Pnn11ng tqlllp!T'ent aoo Mar;r,•n"')) Otll.t:lrll.lU~ ,""uman Serv ~es- Cornmlll1rcai~<m ~nd S1gn~i $)"'iern llill2.ti~002 ReFJiece M1iii"""' Roed Bnd~~ li&22i2002 Ne~H;;;; f.~tv~it5
W21!~()02 Eoo,;,;Uio.:<mtilil Mu• .. tu;;c" m'.l2212o::l2 t;.,-ucr Pr~;oo;:t:: C!!/22.'2:!02 v~n~"" E~~,.,~~n~ s"'~-""e~ 0!!122.'2'-"'"'..:l !m~,,~..,~~• t~ B~''d·~g
0~22.12002 ,.,..~v..,~m In R<11lrl•n~
oi'J??f.>Otl] Fumrture and Cai]>Bis (}8122.120(12 SacYnty and Fac1blylnfr8slrYd~.iro rnl/22/2002 PmMcutor Eocwmenl and Mach'"ery 0812212002 Cotle(lll- Equ,~nt and Ma(h nery
!!!! - !!!!!
OAT!=' OF OAT£ DA.rE BALA-.CE: CRIGINAL OF OF ,NT£:RE~T DECEM6FR
ISS US ~ M.ATIJJ31.1Y ~ l.t. 200I
C18101R005 00/011'2007 ~maca OBKl1I2005 OOKI112007 02128.'200e Oe/0112006 0"3KI1flOCI \:12/28.':2008 OJWl/2005 0310112007 0212SJ2006 ()t.W1/2005 031011<007 021281200B OOJU1fl= O,irJ11~00l 02i2iii<!008 Lii!Jt11il005 G3i"Jii2G07 02.'2812006 CiT1D 117008 u;;;;;,:;;om; OilU\/2009 Di1D1!ni0a 07/:llt":WO~ Q71V1i.i:009 tl3.'C11200fl C31011WC7 0~1201".<!000
C:MJ1.'Z005 03/0112007 C2.'2S.'200S 071'J1/20CS 07.-';!112008 07101120QQ \la'C\',12()05 0}0!)1.<200"! !)2.'281200'> 07l0'.'2'X'8 n71niJ':'OOR o7on1nnn<1 fii3JQ101fl~ 0110112007 0?!2RI1fl()8 ~8.'011:>005 031011:/.007 0212912006 08.'011'2005 Ol/0112007 Cll:i'B/2000 CS/011'200~ 03101J2007 Q212t112008 oa/0112005 03./01!2007 mns/2005 06/0H20C5 03/0112007 ll2/2B/2008 OS/01120C5 0310112007 0212BI2008 0810112Q05 0310112007 UlnB/200~
08/0112005 OJ.U112007 O:intv:WO[l 0610112005 UJIU1Jl001 ULW!W ... 'IJ~ oo!01r~u0~ (o~.OWOCii Mi1;;.XHi8 Uiini•2005 03/Qil:tOOi 02l28,i:l005 ~&"ll1i2{)05 0~101/20()7 02/2(1.'2000 CBI0112CC~ O:l!Oli2C07 D212el2003 07/01.'2008 0710~12()08 07.'0'12009 08.''J1!2W5 0310!/200'1 0212!!Q()<lt O'.II'J112008 07Klli?OOI\ 0711:"!1/?Mq n7!!'11t?flllR m!0112008 mrm/2GM 0810112005 03101/2007 Ozr281"l00B 08!0112005 0310112007 Oli2W'200B 08/0112005 03101/2007 0212tlo20% 08101f~005 0310112007 Oll281200B 0310112005 03oll112007 0212812009 08.'0112005 03101/2007 ll~12SJ,CM
07!0112008 01101/.2008 0110112(){)9 CS/0112005 0310112007 0:21'2812(]00 06.'011Z005 UJru1nuur u~r.<~lli.IUI;J
U~IUlrtW~ OJJOiWi07 02/lil<~OO!I
08!0iJ2005 03iiiii2Cit17 o;'tiio7WJS os'Oii2W5 os.m,:;;oo7 wt:m;:;r,oa O~trll/:200~ 0~'0:.'20C7 02!2ll."2COa ~et:.l\12~ o~~t-'2CI'J7 02123.'2C-93 DSICt.'2W5 03!0!.'2[)!}7 02!28!"2U08 OJ7!01!2QQ8 ti!IOU2~ Q711J"2'J09 <)f0/(!1121)05 03Ktl!?nn7 O?"f\I?OOR
0Mlit'005 03.U1fl007 02121112008 08101/2005 OJ.U1/2CI07 02!2012008 06101121.100 03./IJI/'2007 02126.12008 Oai01/200S 0310112007 OY281200B 0310112005 0311l112007 0?.12817009 O~Kl11:2005 03101.'2007 02/:11!12008
!!!!! !!!! !!!!!
~ 00% 1
"''' 4 Otr% • 00% 41Jfl,., 400',i, 4 OO'iio 3W%
4 CQ%
4CC% 400% ~00%
~Oil~
<OO% 400% 400% 400%
""' <OO% <OO%
2l!991QOO $ 212300000
3111)0() 00 296 004 00 46 ooo Do 16(o·~OO
27000000
:JV5 roo oo 120 000 00
M.~QOOOO
~~ 600 ()() )5 70000 11 300 00
274 030 00 787 375 00
2165 000 ()() 1 124000UU
1111 ~b~ ou
SO 452 DO \ ~-~02000::: ~23 075 00
1i1575000 7ZJ9Q000
322150000 20 coo 00
3M400 00 , 739 000 00
1 459 000 00 1~~3Z!>OUU
~~~~w:m
J5Ci 58-J :ru 5:l7G500
er;soooo 2~3 :x:o 0~ ~61 55U 0:!0
nt Min oo 8 131 100 00
751i aao oo 151 750 00 200 000 00 154 c~s oo 10700000
!!!!
~[)ll 000 00 fi51l00001J
230 000 00
zgg e1o oo 2 123 000 00 ~1100000
295 9(1.1 00 4~ 000 00
i6:iOC:UOO ~Iii 000 00
~55 QOO 00
56 600 00 35 700 00 (7 300 00
U4 00000 787 37£-00
2. 185 ooc 00 t1~4UOUOO
ifll ~f.fi•JU
1 4402()0 DO A2J (]7~ ('0
!00 000 00
1S!:d5000 723 900 00
:~n1soooo
20000 00 358 400 00
2 739 000 00
1 ~59 000 00 1 S~J l:>U uu
51520000 1sg,;;.Jou
bH 5CC JO neooc ~o ~61 550 OD
2?71i1JGM 6 137 100 OQ
751;001)03 151 750 00 200 000 00 15402500 1::17 000 00
"C-14 $HLCH'
BALANCE DI"CEMBCR
31 7MR
i:NOOC OG 401,QC() 00
E06 OOC 00 6~000 ()~
z~u ooo uo
2D c>::'NJ DO
iiiii iiiii iiii iiiii iiiiiii
DATE ORDINANCE ACCOUNT CF NUr~RFR l'lUI.!8ER ORf>ll'ii\N(T
555'r 5~5 i-A ~&UA 57{; A 57SA
S7B 0 :;:s P. 578 s ,_,7~-S
57a T 578 T 578 u 578 v 578W 57B X 571} y 57BZ
S18 88 ~{~ 8"1:1 5/S c.ii.i .;nee flCl A 601 A ~(11 ~
£01!! 6QH! 001 r:
"'" "'" W\\J GQ\ E ~()IE
601 E W\ F
~'" 6il1 J
6Qi"
Wtl-34~
tlC2-5Hl M:J---3tl'>' M'i-51:!!! ~00-!>rx! 908-346
908-346 91)8.347 9M-:l411 ooa-352 9011-714 009--714 900-714 \l09 .,~
9W--i"i6 ii(i5.-i'ib
<l12-21G Cll2-21S
~T2 217 \!12 21B 9'"'-605' 91"-605 91L.605 914-605 913-304 916-60~
9'7 608 9'8-803 9•9-904 922-2~7 921-110 ~~-.-11U
9li-li0 g;·,.;;· snn-1114 ~OC-CH
9QZ1011 \>'X./-'31' 902-'511 <tO:<-:>M 905 M9 905 fjQ!J
9%-WS 9;)6.634 905-6:)4
'~"' 900-605 YW·~~
9lm-3;)b eoa -:;s;
i211~;:woz
~12!0112COJ
512~2003
3121!200:>. R.'21!2D03 '!l21!200'3 5171171lO'l B/2112003 e/2112003 81211200~
1!12112003 812112003 8/211;!00} &71n003 812112003 B/21i2003
E•c~"'""'''''~ 3.;'-"''""~ 6o-;Jii" a.<d Cu~;M ;;;-;:>c;:;,.~,To=o-,1
g~~~~;o~~~~~~~~~;~;~;~~ ~!.:ct.!~n~/ c~mmu~!<:.'!~!!~ ~m:! s·~~a! Equ!pme~!
""""~\!<;- ~""-"""'-~ \__""~ T"'r' ;:,.~ IJ~!\; l-l~m~n "if;nr•~-"~ F~prr~'lt<!"~ Jo.Uchrn<Hy ~~rrtaonal Ser-.rces - ~ng:n-..g SeN<CC' Ot>erabMtliSeMCe~- ~na ne"'1/la SnMces oi.erafional Servk:e5- .~nVrronm~r1,.1 Monrtoono C~~J~ra~onal Servrces- Traffic SI!J<I1es Con•trucbon o1 New IJ.,..dlng- Sctltcl• Plains Q~raMnal Services· tm~rovem~n110 8~1'd'.1~s OperabMal SCf\fl<:e$- lmprovom~nt Ia !lJIId ng!; Op<!raUanat Serv!<X!s- lmpm~ement w llU1td ngs llpP.rauooai Servoces- lmprov""""" 10 BuHo•n\js
Uiii200:; 0pel1'il<>nai S~MCeS Fum~~fll, C<lrf>e' ;:,;:;.TuC3 VpcniO<IIliliS~~-Fum11urn C"'J*i ~i21i2G03 ~~u:;:>1T>iim ·~;;ct-•• -,~•• ijf!d va·oido~
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SCHEDII! E OF fiONO ANIICIPA]Q'< NOTES
DATE OF !JA"t:. DATE ORIGINAL OF OF INICRES! ~ ISS.!,!!; MATURITY RATE
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BALANCE DECEMBER
11..2Q_Q1
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COUNTY OF UNiON
GENERAL CAPITAL FUND
SCHEDULE OF DUE OPEN SP.a.CE PRESERV,ll,T!ON TRUST FUND
Balance, December 31, 2007 (Due FiOm)
Decreased By Rece!pts
c
C-2
$ 1,059,000 00
$ 1 ,059,000 00
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I I I kQLiNTY OF UNiQ~
GENERAL CAPITAL FUND
i SCHI=DULI= nF NI=W JERSEY DAM RESTORATION LOAN PROGR.11,M ADVANCES
I I Increased By
Adjust Pncr Years Rece!pts for Loan Program ,ll,dvances C-16 $ 334,817 00
I Balance, December 31, 2008 C $ 334,817 00
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ORDII"JJ~.NCE
NUMBER
480 D 480 F 480 H 480 0 501 G 501 z 516 .6•
516 E 516 N 518 T 54U A 552 A 555 G 555 p 555 X 565 A 516 A 578 578 L 578 M 578 N 578 p 578 s 578 y 578 cc 6Q-i D 601 G 601 H 601 J 601 N 601 0 601 p 601 Q
60i R 601 T 601 u 601 v 601 vv 601 AA 601 BB 601 cc 601 EE 60·i FF 601 II 616 E 616 F 616 G 616 616 K 616 M 616 N
DI\TE OF ORDINANCE
7/23/1998 7/23/1998 7i23Ji998 7/23/1998 7/22/1999 7/2211999
10/1112000 10/1112000 12114/2000 12!14/2000 1UIZ5/L:UU1
5/912002 812212002 812212002 8/2212002 212012003 5/29/2003 8/21/2003 8/21!2003 Bi2ii2003 8/21/2003 8/2112003 Bi2·1i2003 8/21/2003 8/21/2003 6i19/2004 8/19/2004 8/1912004 8/19l2004 8/19/2004 8/19i2004 8/19/2004 8/1912004 8ii9i2004 8/1912004 8/1912004 8/19/2004 8/19/2004 8/19/2004 6/19i2004 8/19/2004 8/1912004 6/19i2004 8/19/2004 8/1812005 8/18i2005 8/18!2005 811812005 8/18!2005 8/18!2005 8/i8;2005
COUNTY OF UN!ON
GENERAL CAPITAL FUND
SCHEDULE OF BONDS AND NO_)'ES f\U"tHORi_Zt;D BUT_ NOT iSSUED
IMPROVEMENT DESCRIPTION
Oak Rtdge Golf Course Pedestnan Bndges - Rahway R1ver Garwood Branch Fiood Controi Ccmmurucatron & Srgna! Equrpment Eng1neenng - Flood Control Surrogate - Equipmeni & Machinery Semor Focus Semors 1n Mot1on Replace of Sidewalks Veh!cu!ar Gate- Ja!! Loan uclA Vocational - Constn;ct Buiid;ng Replac-e Culverts Improvement to Bulidtng Suiiogate - Furnishings and Equipment Refundmg of Unfunded Pens!on L!ab!!!t!es Bndge and Cuivert improvements Operat;onal Services- Sev.-er Projects Operattana! Serv1c-es- Improvement to Bw!dmgs Operat1onai Serv1ces - improvement to Bu1idmgs Opera.t;cnal Serv;ces- Furmture, Carpet Pe_rks and Recreat•on Improvements Pubi1c Safety - Secunty and FaCiiJty infrastructure Surrogate Offices, Renovatrons and Improvements Vocatronal - Vehrcle and Equ1pment and Machrnery Runneiis- Renovate Long-Term Care Un1is Reparr of Varrous Brrdges Engrneenng Serv1ces and Culvert Reparrs Traffic Signal Rehabilitation Program Envrronmenta! Monrtonng- Underground Tanks Vanous improvemenis to Pubilc Butidmgs Vanous Improvements to Public Bu;Jdmgs Furntture. Carpet and Wtndow Treatments Varrous Departments - Equtpment and Machtnery Vanous Improvements = Parks and Recreat:on Parks and Recreatron Par'r;s and Recreation Parks and Recreatron
Equtpment and Machtnery Furniture and Fi~tures Upgrade Alarms and Spnnk!ers
Publrc Safety Medtcal Exammer Equtpment Pubhc Saiety - Fioor, RadiO System Shenff ~ F:rearms Range, MachmerJ and Eqwpment Clerk - Renovation of Records Room, Equrpment Surrogaie - Furmture, Computers and Office Equipment County Vee Tech Schools- Vanous Improvements Human Servrces - Equtpment and Machmery Engmeer - Replace Bndges Eng!neer- Culver Reparr Engmeer- Traffic Stgnals Engmeer- EnVliOnmental t ... 1onitonng Operattons and Factht!es - Improvement to Pubhc But!dtngs Operatrons and Facthttes - improvement to Pubitc Butidrngs
$
"C-19" SHEET #1
BALANCE DECEMBER
31 ?008
1 '156,200 co 114.200 00 77i ,400 00 160,900 oc 200,040 DO
23,900 00 147,745 00 116,200 DO 237 500 00 17100000
20.000 00 271,000 00 157,12500 939.750 00
20,900 00 630,000 00 425,000 00 47,500 00 95 ?50 00
296,750 00 210,000 00 982,870 00 132,549 00 32,387 00 25,000 00
657,355 00 2,467,11583 1 456.000 DO
313,275 00 110,71200
2,902,400 00 701,750 00 489,250 00 327,494 00 115,162 00 293,840 DO 382,550 00 249,517 00
6,462 DO 271,944 00 422,034 00 110,344 DO 27,397 00 69,250 00
154.915 DO 604 200 00 ,221,750 00 404,960 00 293,275 00 687.352 DO
i ,076,587 00
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I I I i I
i I i
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i I I
ORDfNANCE NUMBER
616 0 616 p 616 i 616 X 616 y 616 AA 616 BB 632 AA 632 8 632 BB 632 c 632 cc 632 0 632 E 632 F 632 G 632 H 632 632 J 632 K 632 L 632 M 632 N 632 0 632 p 632 R 632 T 632 u 632 v 632 './'J 632 X 648 A 653 A 653 c 653 D 653 E 653 F 653 G 653 H 653 653 J 653 K 653 L 653 M 653 N 653 0 653 p 653 Q 653 R 653 s 653 T
DATE OF ORDINANCE
8/18/2005 8/18/2005 BiiB/2005 8/18/2005 8/18/2005 SiiS/2005 8/18/2005
8/1/2006 8i1i2006 8/1/2006 8/1/2006 8/112006 8/1/2006 8/1/2006 8/1/2006 8/1!2006 8/1/2006 8/1/2006 8/1/2006 8/1/2006 8/1/2006 8/1/2006 8/1/2006 8/1/2006 8/1/2006 811/2006 8/1/2006 8/1/2006 8i1i2006 8/1/2006 8/1/2006
Si-10/2007 8/23/2007 8/23/2007 6/23/2007 8/23/2007 8/23/2007 8/23/2007 8/23/2007 812312007 8/23/2007 8/23!2007 812312007 8/23/2007 8/23/2007 Bi23i2007 8/23/2007 8123/2007 B/23;2007 8/23/2007 8/23/2007
COUNTY OF UN!ON
GENERAL CAPITAL FUND
SCHEDULE OF BONDS AND NOTES AUTHORIZED SVT NOT iSSUED
Ne.,N Automotr.;e Vehrclas and Communrcatron Equrpment Park and Recreatron Improvements Shenff • Equrpment and Machrnery Surrogate's Office = Furn:sh:ngs Clerk's Office - Furmshmgs Umon Couniy Coiiege • Equrpmeni and iviachmery Un:cn County Vccatrcnah'Technrcal Schools- Facrhty Improvements College-Equrpment & Machrnery Economrc Deveiopment·Professronai Servrces Vocatrcnai=Renovat:ons and Improvements Runnells-Renovate Long Term Unrts Vocationai-Eqwpment and iviachiflery Engtneenng -Replace Bndges Engrneenng-Culvert reparrs Engmeenng-Traffic Signals Engmeenng-Envrrcnmenta! McrHtcnng Engmeermg-West Brook FloOd Control Engmeermg-Resuiface County Roads EngJneenng-EqU!p & MachJner-J Park Improvements Par'r< Improvements Parks-EqU!p & Machinery Parks-Vehrcles Parks -Facilities-Improvement to Buildings Parks-FacJhtres-!mprovement to Bu1!dmgs Parks-Faclhttes-Furnrture Carpets Human Services·Vehicles, Equipment Vanous departments-Veh!c!es Public Safety·Equrpment and Macn1nery Shenff-Firearrns Range Prosecutor-Equrpment and Machrnery Restoration of Lakes Info Tsch IT and Tsls Eq;..npment Runnells·Call System; Wa.ll Guards a_nd Eqwpment Engirreerrng-Repalr or Repiace Bndges Eng1neenng-Cu!vert Reparrs Engmeerrng-Traffic S1gnals Englfieenng-Environrnental Mon1ionng Engmeenng-!nspect Dams Park and Recreation Improvements Pai'J\ and Recreation Improvements Parks-Equrpment Parks-Equipment & Machmery Parks-Vehicles Facr!rtres Management·!mprovements to Bw!dmgs Fac1lrtres Management·lmprovements to BUIIdmgs Facilities Management·Furmture, Carpets Pub!rc Works - Equrpment and Machmery Human Serv1ces • EqUipment and Machrnery Vanous • Equipment. Machmery and Vehicles Pub!!c Safety • Equrpment and Machinery
$
"C-19" SHEET#2
BALANC~
DECEMBER 31 2008
302,944 00 580,189 00 74,484 00 32,289 00 88,065 00
139,500 00 121,75000 175,500 00 125,345 00 111,250 co 592.980 00 128,750 00
1,687 225 co 669,125 00
2,-i14,249 00 1,365,512 00
30,500 00 i ,064,000 00
48,925 00 853,050 00
59,905 00 723,955 00 764.176 00
2,593 025 00 1,027.425 00
293 550 00 243,835 00 508,802 00 544 540 00 225,227 00 126,909 00
2.443,890 00 720,176 00 484,382 00
2.280.000 00 950,000 00
2,707,500 00 i.704,i00 00
551,000 00 792,584 00
1 '179,092 00 58,710 co
215,270 00 1 ,001 ,2i 2 00 3,952,925 co
636;025 00 293,550 00 379,056 co 332,778 00 643,3i5 00 346 470 00
ORDJNANCE NUMBER
653 u 653 v 653 X 653 y 653 z 653 AA 653 BB 661 A 665 A 669 ,A,
669 B 669 c 669 D 669 E 670 A 670 B 671 A 671 B 671 c 671 D 671 E 671 F 67i G 671 H 671 67i j
671 K 671 L 671 M 671 N 671 0 671 p 671 Q 671 R 671 s 671 T
DATE OF ORDINANCE
8/23/2007 8/2312007 Bi23i2007 8/23/2007 8/23/2007 6i23/2007 8/23/2007 8/23/2007 2/26/2006 5/29/2008 5/29/2008 5/29/2008 5/29/2008 5/2912008 7/24/2008 7/24/2008 1019/2008 10/9/2008 10/9/2008 i0i9i2008 10/9/2008 10/9/2008 i0i9i200B 10/9/2008 10/9/2008 10i9i2008 10/9/2008 10/9/2008 10/9/2008 10/9/2008 10/9/2008 10/9/2008 10/9/2008 10/9/2008 10/9/2008 10/9/2008
COUNTY OF UN!liN
GENERAL CAPITAL FUND
SCHEDU~E OF BQNDS ANO NOTES AUTHORIZED BUT NOT iSSUED
IMPROVEMENT DESCRIPTION
0 ubhc Safety~ Equ1pment and Machmerf Emergency Management- Equtpment and Mach!nery Sherff- F1rearms Range, Equipment and Machmery Prosecutor- Equ1pment and Machinery College- Equ1pment and Machmery Vocationai- Renovaiions and improvemenis Vocat:onal - Equipment and Fum1sh1ngs Refundmg Bond Ordinance Add1i1onal Constn..~ction-Venen Bldg-\t"v'estfield Engmeenng Ser-Jtces Engmeenng-Resurface Roads College-Equipment & r.,1achmery Co!!ege-Equ!pment & Machmery VocatJonai-Constructlon-Pertormmg Ans Program Public Safety-Fiie Academy Open Spac.e-Hunganan C!ub information Tech-Tech & Communications EQuipment Communications-CommumcatiOn and Signal Equipment Runnells-Improvements & EqU!pment Engmeenng-Traffic S1gnai Rehab1iltat1on Engmeenng -Lenape Park Brke Tra~t Engmeermg-lnfo Tech Eqwp Fac!ililes-improvement to Bu1idmgs Fac:t1t:es-lmprcvement to Bu:tdmgs Fac!lit!es-Ftre Safety Upgrades Parks-Park and Rec improvements Parks-Recreat:on Equ:pment Public Works-Equ1p & Machmery Vanous-Automotrve Vehicles Human Se!".'tces-Equ!pment and Machmery Po11ce-Equ1pment and Mach1nery Police-Technology Eqwpment Correcttons Secunty ~encmg Clerk-index Records Preservation Shenff-Reconstr.;ct F:ra Arms Range Voc.at!ona!-!mprovements to Fac.d!t1es
$
$
"C-19" SHEET#3
BALANCE DECEMBER
31 ?QOR
97 850 00 252,367 00 244,624 00
98,209 00 146,000 00 926,000 00 233,000 00
6,412,000 00 1,409,000 00
712,500 00 393,300 00
1 ,250,000 00 250,000 00
20.000,000 00 187 500 00 617,500 00 865,450 00 245,119 00 774 772 00
2,270,395 00 47,500 00 47,500 00
2,201 ,625 00 733,875 00
14,335,500 00 3,9-13,999 00
391 400 co 710,600 00
1,163,512 00 437,665 00 548,150 00 117,420 00 244,625 00 i46,775 00 318,012 00
1,624,000 00
127,871 ,326 83
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COUNTY OF UNION
P/\RT II
SINGLE AUDIT SECTION
REPORTS ON INTERNAL CONTROL OVER FINANCIAL REPORTiNG AND ON COMPLIANCE AND OTHER iviATTERS BASED
ON AN AUDiT OF FiNANCiAL STATEMENTS PERFORMED iN ACCORDANCE WiTH GOVERNMENT AUDiTiNG STANDARDS
REPORTS ON COMPLiANCE WiTH REQUiREMENTS APPLiCABLE TO MAJOR FEDERI\L .1\ND STATE FINANCIAL
PROGRAMS AND INTERNAL CONTROL OVER COMPLIANCE !N ,A,CCORDANCE VV!TH OMB C!RCULA.R NO, ,a,-133
AND NEVV JERSEY OMS C!RCUL1\R 04=04
SCHEDULES OF EXPENDITURES OF FEDERAL AVVARDS AND STATE FINANCIAL ASSISTANCE
NOTES TO THE SCHEDULES OF EXPENDITURES OF FEDERAL A'v'VARDS AND STATE FINANCiAL ASSISTANCE
SCHEDULE OF FiNDiNGS AND QUESTiONED COSTS
FiNANCiAL DATA SCHEDULE- SECTiON 8 HOUSiNG CHOiCE VOUCHER PROGRAM
II
II
II
II
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• 1 T .tf""o. ,.-..,. .... T -r-, TT 0 V L U U 1"'1 t<, X oz; {JOMt"ANY
CERTIFIED PUBLiC ACCOUNTANTS
308 Easi Broad Street, Westfield, New Jersey 07090-2122
Westfte id 908-7&9-9300 Somervliie 90&-725-66&&
Fdx 908-789-8535
INDEPENDENT AUDiTOR'S REPORT ON INTERNAL CONTROL OVER FiNANCiAL REPORTiNG
AND ON COMPLiANCE AND OTHER MA-1-1 ERS BASED ON AN AUDiT OF FiNANCiAL STATEMENTS PERFORMED
iN ACCORDANCF WiTH GOVFRNMFNT AlllliT!Nr"i ST.A.Nn.A.RDS
The Honorable Drrector and ~~llembers Of the Board of Chosen Freeholders
County of Un1on Adm:n:strat;on Su!ld1ng Eltzabeth, Ne'vv Jersey 07207
'v"'Ve have audited the accompanying financial statements - statutory basis of the County of Umon. New Jersey as of and for the year ended December 31, 2008 and have 1ssued our report thereon dated July 9, 2009 Our report disclosed that, as descnbed m Note -~ 10 the fmanc1ai siaiemenis, ihe Couniy of Unron prepares 1is f1nanc1ai siaiemenis on a bas1s of accouni1ng prescrrbed by ihe D1V1s10n of Locai Governmeni Serv1ces, Department of Commun1iy Affairs, State of New jersey; thai demonstrates compilance w1th a mod1f1ed accruai bas!s and the budget !aws of the State of New jersey, wh1ch IS a comprehensive bas!s of accounting other than U S generally accepted accountmg pnnctpies in add!t!on, our report was qua!!fted for the om1sslon of a Statement of Genera! F!xed Assets and we d!d not aud!t the financta! act!v!t!es of the County of Umon's, D!V!S!on of Soc1ai Serv1ces These act!V!t!es are constdered confJdentta! and are only subject to audtt by the New Jersey State Department of Human Servtces VVe conducted our aud1t m accordance \Mth U S generally accepted audJtrng standards, aud1t reqwrements as prescnbed by the DlVlSJOn of Local Government Servrces, Department of Commumty Affa1rs, State of Ne'vv Jersey and the standards app!Jcab!e to fmanctal aud1ts contamed m Government Audrtmg Standards, 1ssued by the Comptroller General of the Umted States
Internal Control over Flnanctal Reporttng
ln planmng and peiforming our audit, we considered the County of Umon's internal control over f1nanc1ai reportmg as a basis for des1grung our aud1t procedures for the purpose of express1ng our op1n1on on ihe f1nanc1ai siaiernenis bui noi for ihe purpose of expressrng an op1n1on on ihe effectiveness of the Couniy of Unron's 1niernai coniroi over f1nanc1ai reportrng Accordrngiy, we do not express an op1mon on the effectiveness of the County of Umon's Jnternai controi over f1nanc1a1 reporting
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A control def!c!ency ex1sts when the des1gn or operation of a control does not allow management or employees, 1n the norma! course of performing the!r ass1gned functions, to prevent or detect misstatements on a ttme!y bas1s A s!gmf!cant deficiency !S a control def!c!ency, or combtnatton of control defiCiencJes, that adversely affects the County of UnJon's abJ!Jty to lnJtJate, authonze, record, process, or report f!nancta! data reliably 1n accordance VJ!th the statutorJ basts of account:ng prescnbed by the Drv:sron of Local Government SerJ:ces, Department of Local Government Ser.;;ces, Department of Commumty Affatrs, State of New Jersey such that there ;s more than a n:;mote likelihood that a misstatement of the County of Umon's fmancial statements that iS more than inconsequential vvill not be prevented or detected by the County of Union's internal control VVe consider the defiCiency in mternal control descnbed in the accoinpanymg Schedule of F1ndmgs and Questioned Costs to be a significant deficiency in the 1nternal control over f1nanc1ai reporting #08-01
A matenai weakness IS a s1gmf1cant defiC!ency, or combmat1on of s1gmf1cant defiCiencies, that results 1n more than a remote likelihood that a material misstatement of the il11anc1al statements w1l! not be prevented or detected by the County of U mon' s mternai control
Our cons!derat!on of !nterna! control over f1nanc!a! report1ng was for the !m·uted purpose descnbed m the f1rst paragraph of th1s sect1on and v'lou!d not necessan!y 1dent1fy a!! deficiencieS m mtemal control that m1ght be s1gmftcant def:c1enc;es and. accordmg!y, 'lJOu!d not necessan!y d:sclose a!l s;gn:f:cant def1c1enc:es that are also cons:dered to be matena! 'Neaknesses Hovvever, vve believe that the s;gmf1cant def:c:ency above ts a matenal vveakness
Compliance and Other Matteis
As part of obtaining reasonable assurance about whether the County of Union's financial statements - statutory bas1s are free of rnatenai misstatement. we petiormed tests of its compliance w1th certa1n prov1S10ns of iaws, reguiailons, contracts and grants, 110ncompila11ce w1th which couid have a direct and matenai effect 011 the determ111at1on of fmanc1ai statement amounts However, prov1dmg an op1mon on compirance wtth those prows1ons was not an obJective of our aud1t andl accord1ng!y, we do not express such an opm!On The results of our tests d!sc!osed mstances of noncompliance or other matters that are requ1red to be reported under r,overnment Aud1t1ng Standards and aud1t requJrements as prescnbed by the D1v1s1on of Loca! Government Ser..'ICes, Department of CommunJty }\ffaJrs wh:ch :s descnbed m the accompany:ng Schedule of Fmdlngs and Questioned Costs as Item #08-2
The County of Un:on's response to the f:nd;ngs :dent:f;ed :n our aud:t <v-J:!! be descnbed ;n the County's Corrective Plan on f1le 1n the County Clerk's Off:ce \./Ve d;d not aud;t the County's response and, accord:ngly, V.Je express no op:mon on it
This report ;s intended solely for the mfoimation of the County of Umon, New Jeisey, the DiViSiOn of Local Goveinment Ser.iices and federal and state audit agencies, and iS not intended to be and should not be used by anyone other than these spectfled parties
July 9, 2009
• n-f' - = ~
Ct:RT!FfED !-'OBL!C ACCC)!tl'I'IlTANTS v I .....--, /7 "" __.,
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REGISTERED ~v,,l1){!C!PAL ACCOUNTANT NO 50 L/
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ColVIPANY CERTIFIED PuBLIC AccouN1'ANTS
308 East Broad Street. We~tfu~id New Jersey 07090-2122
Westfieid 908-789-9300 Somerville 908-725-6688 Fax 908-789-8535
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE VVITH REQUIREtv1ENTS APPUCABLE TO MAJOR FEDERAL
AND STATE FINANCIAL ASS1STANCE PROGRAMS AND INTERNAL CONTROL OVER COiviPLiANCE iN ACCORDANCE
'vViTH OMB CiRCULAR A -133 AND STATE OF NEW JERSEY OMB CiRCULAR 04-04
The Honorabie D1rector and Members Of the Board of Chosen Freeholders County of Umon .A.dm!n!strat!on Bu1!d1ng Elizabeth, New Jersey 07207
Comphance
\l".Je have audited the compliance of the County of Umon, With the types of compliance requirements descnbed 1n the U S Office of Management and Budget (OMB) Circular A-133 Compliance Supplement and the compliance requireinents de sen bed in the State of New jersey, Department of Treasury, Office of Management and Budget, State Grant Comphance Suppiement ihai IS appi1cabie io each of 1is major federai and siaie programs for ihe year ended December 31, 2008 The Couniy of Un1on's maJor federai and siaie programs are 1deni1f1ed 1n ihe summary of aud1ior's resuiis seci1on of ihe accompanying Scheduie of Findings and Questioned Costs Compilance With the reqwrements of iaws, reguiat1ons, contracts and grants appi!cab!e to each of Jts maJor federal and state programs are the respons!bJ!!ty for the County of Un1on's management Our respons!b!ilty !S to express an op!n!On on the County of Umon's compliance based on our aud!t
We conducted our aud!t of comp!1ance 1n accordance w1th U S genera!!y accepted aud!t!ng standards, the standards app!!cab!e to f!nanc!a! aud!ts contamed !n Government Aud!tmg Standards, 1ssued by the Comptroller Genera! of the Umted States, aud!t reqwrements prescnbed by the DIVISion of Local Government Ser-.ttces, Department of Communtty ,ll,ffa\rs, State of Ne\"J Jersey and the provts1ons of U S Off1ce of Management and Budget (OMS} C1rcu!ar A-133 11Aud1ts of States, Local Governments and Non~Prof:t Orgamzat1onsu and State of Ne·vV Jersey OMS Circular 04-04, ~~smgle Audit Polley for Recipients of Federal Grants, State Grants and State Aid u
Those standards and proviSions require that we plan and peiform the audit to obtam reasonable assurance about whether noncompliance With the types of compliance reqUirements referred to above that could have a direct and matenal effect on a rnajor federai and state program occurred An aud1t 1nciudes exam1nwtg! on a test basis, evidence about the County of Union's compiiance With ihose reqUiremenis and performing such oiher procedures as we considered necessary 1n ihe c~rcumsiances We beileve ihai our aud1i prov1des a reasonabie bas1s for our op1mon Our audii does not prov1de a iegai determmai1on on ihe Couniy of Umon's compilance w1th those reqwrements
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in our op1mon, ihe Couniy of Un1on compiled, m aii maienai respects, w1ih ihe requtrements referred to above that are appitcabie to each of tis maJOr federai and state programs for the year ended December 31; 2008 However, the results of our aud!t!ng procedures d!Sciosed Instances of noncompliance W!th those requirements, wh!ch are requ1red to be reported 1n accordance \"J!th OMB C!rcu!ar .A.-133 and wh!ch are descnbed 1n the accompanying schedule of findings and questioned costs as 1tem #08-3
Internal Centro! over Compliance
The management of the County of Umon iS responsible for establishing and mamta1nmg effective internal control over compliance w·1th the requirements of laws, regulations, contracts, and gjants applicable to federal and state programs In planmng and performmg our audit, we considered the County's internal control over compiiance With the reqUirements that couid have a d1rec! and rnatenai effect on a maJor federal program 1n order to determtne our audttmg procedures for the purpose of expresstng our opmton on compitance, but not for ihe purpose of expresstng an optnton on ihe effecitveness of tnternai controi over compilance Accordtngiy, we do not express an op1mon on the effecttveness of the County's mternai controi over compi!anc.e
Our cons1derat1on of !nterna! control over comp!!ance was for the !!m!ted purpose descnbed tn the preced1ng paragraph and wou!d not necessan!y rdentJfy a!! defrctencres rn the ent1ty's rnterna! centro! that mrght be srgmfrcant defrcrencres or matena! weaknesses as defmed be!O\V HO\"Jever, as discussed be!ow, we 1dent1fied certam defiCiencies 1n Internal control over compliance that vve cons;der to be s;gn1f1cant deftc;enc;es
A control deficiency m an entity's mternal contiol over compliance exists when the design or operation of a control does not allow management or employees, m the normal course of performing their assigned functions, to prevent or detect noncompliance w1th a type of comphance reqwrement of a federai program on a ttmeiy bas1s A stgntftcani deftctency ts a controi defictency, or combmat1on of controi deftctenctes, that adverseiy affects the enitiy's ab1itty to admmtster a federai and state program such that there 1s more than a remote itkeithood that noncompilance w1th a type of compilance reqwrement of a federai and state program that !S more than ~nconsequent1ai W!ii not be prevented or detected by the ent1ty;s !nterna! control We cons!der the def!c!enc!es m ~nterna! control over compliance descnbed 1n the accompanymg schedule of f!nd!ngs and quest!ons costs as 1tem #08-4 and #08-5 to be a S!Qn!f!cant def!c!ency
A matena! weakness !S a srgmfrcant def!c!ency, or combmat1on of s1gmf1cant def1C1enc:ss, that results rn more than a remote !rke!!hood that matena! noncompliance w;th a type of compliance reqwrement of a federal and state program \"1!!! not be prevented or detected by the ent;ty's ;nternal centro! \l!.Je do not cons1der the deflc;ency descnbed :n the accompany:ng schedule of fmd:ngs and questioned costs to be a matena! weakness
The County of Un;on's response to the fmdmgs identified m our audit Will be descnbed in the County's Corrective Plan on file in the County Cleik's Office 'v11Ve did not audit the County's response and, accordingly, we expiess no opinion on it
33
SuPLEE, CLOONEY & COIVIP1\,.NY
This report IS 1niended for ihe 1nformai1on of ihe Couniy of Un1on, New jersey, ihe DIVISIOn of Locai Governmeni Services and federai and siaie aud1i agenc1es and IS noi 1niended io be and shouid not be used by anyone other than these spectfted parttes
Juiy 9, 2009
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GRANTORS NUM!l"B
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SCHEDULE; OF E.XF'ENDITURES OF FEDERAL AWARDS t_Q_~ 11-1r. Yk:.A\~ \'Nii8)1.>tCICMBER 31 LIJI.)ll
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Gf"-TE ACCC>U..,..,- NU~fR
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99' •f_..-v ~FUN! ON ~CHEilLILEO" EX"'"NOITUIIE!; ('>r !IT AT~ ~1NAN(;I41_ ASSI~TANCE
FOR THEY FAR FNQfD [f'CfMBfR 3J ?QOA
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SCHEOIJLE":l SHtfT !ft
CUMI.Jlo".TIVE EXPENDITU~~S
DECE"!9!:C ~1.2006
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COUNTT OF UNiON
NOTES TO THE SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS ANn sTATF F!N.ANC!.A.I Ass!STANCF
YEAR ENDED DECEMBER 31, 2008
NOTE1 GENERAL
The accompanying schedules of expenditures of Federal Awards and State Fmancial Assistance present the activity of all federal and state fmancial assistance programs of the County of Umon, New Jersey Ali federal and state financial assistance rece1ved direcily from federai or state agencies. as weii as federai frnanc1ai ass1stance passed through oiher governmeni agenc1es 1s 1nciuded on ihe Scheduie of Expend1iures of Federai and Siaie Awards
NCJTF ? RAsis OF ACCQI INT!NC'i
The accompanyrng schedules of expend!tures of Federa! Awards and State Fmanc!a! Assistance are presented on the prescnbed bas1s of accountmg, mod!fred accrual bas1s VJ!th certam exceptions, prescnbed by the DIVISion of Loca! Government Serv1ces, Department of Commun1ty Affatrs, State of Ne'v•J Jersey, that demonstrates compliance w:th the budget laws of Nevv Jersey, v:h:ch 1s a comprehens;ve bas;s of account;ng, other then generally accepted accountmg pnnc1ples The basis of accountmg, vvith exception, iS descnbed m Note 1 to the County's fmancial statements - statutory bas;s
NOTE 3 RELATIONSHiP TO FEDERAL AND STATE FINANCIAL REPORTS
Amounis reported 1n ihe accompany1ng scheduies agree w1lh the amounis reported 1n ihe reiated federai and siaie frnanc1ai reports
NOTE 4 RELATiONsHiP TO FiNANCiAL STATEMENTS- STATUTORY BASiS
Amounts reported m the accompanymg schedules agree W!th amounts reported 1n the County's statutory bas!s fmanc1a! statements These amounts are reported 1n e!ther the Current Fund, Grant Fund, Genera! Cap1ta! Fund and Trust Other Fund
NOTE 5 OTHER
Matchmg contnbut1ons expended by the County in accordance With terms of the vanous grants are not reported m the accompanying schedules
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COUNTY OF UNiON NFW jFRSFY
SCHEDULE OF F!ND!NGS AND QUESTIONED COSTS FOR THF YE.I~R ENDED DECEMBER 31.2008
Section ! = Summarv of Auditor's Results
Financial Statements
(1) Type of Auditor Report Issued
(2) internai Controi Over F1nanc1ai Reporting
(a) S1gmf1cant def1c1enc1es 1denilf1ed dunng the aud1t of the f!nanc1aJ statements?
(b) S!gmficant def!C!enc!es !dent1f1ed as matena! weaknesses?
(3) Nonccmpllance matena! to the financ:a! statements noted dunng the aud:t?
(1) Internal Control Over Major Federal Prograrn(s)
(a) Significant def1C1enc1es 1deni1f1ed dunng the aud1i of maJor federai programs?
(b) S!gn1f1cant det!c!enc!es !dent!f!ed as matena! weaknesses?
(2) Type of Aud!tor's Report ISSued on compliance for maJor federal program(s)?
(3) ,tJ..ny aud!t fmdtngs dtsc!osed that are requtred to be reported :n accordance w:th Ctrcu!ar OMB A-133 and hsted m Sect1on !!! of th1s schedule?
49
Quailfied
Yes
Yes
Yes
Yes
No
Unqualified
Yes
COUNTY OF UNION NEV'v' JERSEY
SCHEDULE OF FiNDiNGS AND QUESTiONED COSTS FOR THE YEAR ENDED DECEMBER 3i 2008
Sect!on ! - Summ::ary of Aul'litnr'A Results (Continuerl)
Federal Programs !Continued}
(4) Identification of MaJor Federal Programs
Grant Proaram
Commun1ty Development B!ock Grants Lead Hazaid ContiO! Giant Sect1on 8 Hous!!1g Chmce
Voucher Program Oider Amencans Act Titie iii Urban /\rea Securrty !mhat1ve Homeland Secunty
14 905
14 871 93044 97 067 97 073
(5) Program Threshold Determination
,.o.,ward
9i20i02 -9i20i09 1/01/05-12131/07
1/01/08-12/31/08 1/01/05-12/31/08 1/01/06-12/31/08 1/01/04-12/31/08
Type A Federal Program Threshold > $780,648 65 Type B Federal Program Threshold <~$780.648 65
A B
A A B A
$ 46,635,327 00 $ 3,975,202 00
3,275,518 00 14,011,071 84
1,242,388 00 6,416,123 DO
(6) Aud1tee quailf1ed as a iow-nsk aud1iee under OMB C1rcuiar A- i 337 No
St=-te Program!s)
(1) !nterna! Centro! Over MaJor State Programs (a) S1gmf1cant defic1enc1es 1dent1f1ed dunng the aud!t of maJor state
program{s}?
(b) S1gn1f1cant def:c;enc1es 1dent1f1ed as matena! '.veaknesses?
Yes
No
/\mounts Fxoended
5.088,351 85 137,16921
3,109,413 00 3,472,592 74
623,382 39 1,377,837 54
(2) Type of Auditor's Report 1ssued on compliance for major state program(s)? Unqualified
(3) Any aud1t ftnd1ngs dtsclosed that are requ1red to be reported 1n accordance w1ih N j OMB C1rcuiar 04-04 and ilsied m Sect1on iii of ih1s scheduie?
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Yes
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COUNTY OF UNiON NE'vV jERSEY
SCHEDULE OF FiNDiNGS AND QUESTiONED COSTS FOR THF YFAR FNnFn nECFMBI=R 31, 2008
Section I -Summary of Aud!tor's Results !Continued)
State Prcgram(s} (Continued}
(4} ldentlfic8t;on of ~"~a;or State Program{s)
Grant Program
Publ;c Arch!VG Record Infrastructure Support
Soc!a! Servtces !31ock Grant
Insuranc-e Fraud Youth Serv!ces Cornmumty Partnership Hazard M1t1gat1on
Work F1rst New ~Jersey - Dept of Labor
County Emf!ronmental Health Act
Upgrade of Stgns and Markers
{5) Program Threshold Determination
A-vvard Penod
1/01/05-12/31/08
1/01/07-12/31/08
1/01/05-12/31/08 1 /01/06-12!31/08 1/01/07-12131108
7101/05-6/30/09
1/01/07-12/31/08
1/01107-12/31/08
Type A State Program Threshold > $718,009 18 Type B State Program Threshold <= $718,009 18
T.,,......,. ~
A 8 8 8 8 A 8 A
Amount
$ 3,280,439 00
849,516 00
500,000 00 1 ,326,068 00
325,000 00
19,671 ,913 00
565,528 00
2,012,000 00
(6) Aud1tee qua!lf1ed as a !o\v-nsk aud;tee under OMS C;rcular A-133? No
Section II - Financial Statement Audit - Reported Findings Under Government Auditing Standards
internai Coritiol Fii]dings
#08-01 Generai Fixed Assets
$
Amounts
Expended
917,006 48
438,133 08 255,984 49 468,662 05 210,644 00
4,355,469 94
273,833 75
743,833 75
The Generai F1xed Asseis Ledger has noi been updaied to refieci the purchase, retirement or saie of generai f1xed assets that have occurred for the past severai years Accord!ng!y, we are unabie to sEJiJsfy ourseives as to the amount of Genera! F1xed Assets to be reported 1n the F1nanc1ai StEitements in add!t!on; a phys1cai !nspect!on of f1xed assets and a reconc!!!at!on W!th the property records has not been performed Any difference between quant1t1es determmed by the phys1cai !nspect!on and the accounting records should be 1nvest1gated and fu!!y documented,
VVe recommend that a complete record of general f1xed assets be ma;nta:ned
#08-02 Compliance F;ndings
As discussed in detail in #08-01 the County of Union has not maintained an adeauate record of the General Fixed Assets in accordance Wiih Techn1cai Accounting D1rect1ve No 85~2
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COUNTY OF UNiON NE\tV jERSEY
SCHEDULE OF FiNDiNGS AND QUEST! ON ED COSTS FOR THF YFAR ENDED DECEMBER 31. 2008
Sectton !!! - F1ndings and Questioned Costs Re!at1ve to Major Federal and State Programs
Federal and State Programs- AU Malor Programs
#08-03 Mon;toring
Under the requirements of Federal and State regulations, the County of Unton iS respons1bie for determifiif'ig that the expenditures oi federai and state montes passed through to subrec1p1ents are ul1l1zed 1n accordance w1lh applicable laws and reguialions 1 ms can be accompnsnea oy revtewmg the subrectptenls' audtl reports or ihrough penodtc stte vtstts by responstbie County staff Our audti dtsciosed thai for severai subrectptenis the reqwed aud1t reports were not on ftie and avatiabie for audtt and any Slie vtstts were not documented
!t was a!so noted that the act!V!t!es of the consultant h!red by the County of Umon to admm1ster the Housmg Cho!ce Voucher Program were not momtored !n add!hon, certain subgrantees were reqwred to provtde matchu1g funds per the1r grantee agreements !n perform1ng s1te v1s1ts of subgrantees the County d;d not document m ;ts mon;tonng report ho'N the requ;red match \'vas met
V'Je recommend that the County of Umon mon;tor and document the submiSSion of all audit reports and required matches of subrecipients and the financial activities of the consultant of the Housing Choice Voucher Piogram
#08-04 Expenditure Repor""LS
Vanous expendtiure reports ftied wtih federai or siaie grantor agenctes were not aiways 1n agreement w1th the off1c1ai accounitng records ma1nta1ned by the County Comptroiier's Offtce it appears the rout1ne reconc1ilat1on of the expenditure reports before submiSSIOn to the grantor agency were not performed
We recommend that aii expend1.ture reports be accurately prepared and reconct!ed w1th the accounttng records pnor to thetr submtsston W!th grantor agenctes
#08-05 Employee Time Records
The sa!ar; costs allocated to Federal and State Grants were not properly supported The allocations were based on est; mates of personnel time spent on each grant) because employee time sheets were not maintained Regulations reqUire that the allocation of salary costs be supported by employee time sheets
'vVe recomrnend that u-=n:: allocatton of salary cost be documented and supported w1th empioyee ltme sheets
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SCHEDULE OF PR!OR AUD!T FINDINGS FOR THF YF'AR F'Nnf'n nECFMRER 31, 2008
Federal Programs and State Programs- All Major Programs
Corrective action was not taken on all pnor year audit fmdmgs See current years findings #08~ 03 and #08-04
53
Sheet# 1 COIINTY OF UNION
SUPPLEMENT/\RY INFORMATION
FiNANCiAL DATA SCHEDULE· SECTiON 8 HOUSING CHOICF VOIJCHFR PROGRAM
FOR THE YEAR ENDED DECEMBER 31.2008
I. . ,I 1Lme litem No.I I I
ll I I Cash-uniestncted 113 100 I I UUU .._.H~II
I 50 !Total Current Assets
190 !Total Assets
Description
Balance Sheet
312 l·b.,ccounts payable <- 90 days 3!0 !Totu! Cu:-~nt L:nb;hhes
511 1 I Restncted Net Assets 512 l r Unrestncted Net Assets 5) 3 ITntst~l F.nnitv!Net Asset~
600 I Total L•ab•ht!es ~nd F.omtv!Net assets
income statement 170600-010 1 Housmg assistance payments j70600-020 J nngomg ;:admm!strat!ve fees earned I 70600 !HUD PHA operatmg grants
I 71400-01 o IHousma Ass1stance tJavment 1 71400-020 IAdmmJsiraiJve ree 1 1 i 400 lt'raud recoverv
7 i 500 1 Other revenue 70000 11 otai Kevenue
91 iOO 1Admii1istrative salanes 9i200 1Auditmg fees 91300 !Management Fee
96200 I Other geneial expenses 96000 ITotai-Other Gen-eral Expenses
96900 !Total Operatmg Expei1ses
97000 ! Excess Revenue Over Operatmg Expenses
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Housing Total
Chmce Vouchers
I s 258,283 $ 258,283 I $ 424,878 $ 424,878 I s os3,i6i $ 683,i6i
Is 683,i6i I s 683,i6i
683,161 I_$ 683,161
$ 23,400 $ 23,400 $ 23,4oo I
$ 23,400 $ 23 400 I
I $ 424,878 I $ 424,878 I I $ 234,883 I $ 234,883 I 1$ 659,76! I $
1$ 6R3,161 I $ 6R3,!6!
<1: ? 7l;.J:I: ?flQ <1: ? 7t;.R ?no I ~ ... , ' ..................... ~ ... , ..................... I $ '<~1 ?M $ '<~1 ?()A I -- .,._ .... """" ., ..... --. I $ 'l lfiQ 411 $ 3?!09?4!3 I _, __ ,, ··-
I
$ 1 ,013 I $ 1,013 I $ 1,013 I $ 1,013 I
I s Z,UZ6 I s Z,UZ6 I $ 9,694 I $ 9,694 I $ 3.i2l,l33 $ 3,l2i,Jjj I
$ 14,908 $ 14,908 I ~ 12,500 $ 12,500 "' I ~ 293,000 $ 293,000 I "' I ~ 1,052 $ 1,052 "' I $ 3_2_i,460 I $ 32i,460 I
~ r n~r:. • r n~r I .. iJ,~U'J .. iJ,;:oiO;J I • t: RL t: • Ill: l\L t: I • .::r,7u.;l • .:J,7UJ I
• "1.~.,. A..,.l: I • '!..,..,A., II:: I • ohio lz"I""'..J I • o.JMtz .. "'..l I
$ , '70~ '7fiV: $ ., "701. '7fiQ I _, ..... __.,,., .... _,, ......... , ...... I
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COUNTY OF UNiON
SUPPLEMENTARY !NFORM.4.T!ON
Sheet# 2
FiNANCiAL DATA SCHEDULE- SECTiON 8 HOUSiNG CHOiCE VOUCHER PROGRAM
FOR THE YEAR ENDED DECEMBER 31.2008
!Line I litem No.I I I 1 9!300-050 1Ail Other
Description
97300 1 Housm~ ass1siance payments 90000 1Totai Expenses
11 030 I Begmmng egu;ty
[u_o4Q-OIO IPnor penod ad;ustments and correct:on of errors- Edit8ble
Ill70-00I!Admmlstratlve Fee Egwty- Begmmng Balance 11170-010 !Adm1mstrat1ve Fee Revenue 11170-045 I Fraud Recovery Revenue 11170-050 I Other Revenue \ 1170-060 !Tots! .'' .. dmm Fee Revenues
1 ! ! I 70-080 jTota! nperat!ng Fxpenses llll?O-l!O ITob!lli'xnenses I ! ! ! 70-002 I Net Adm!ntstr:=~t!ve Fee J ! ! ! 70-003IAdmm!strat!ve Fee Fqt!!ty· li'.nding Ra!ance I ! ! ! 70 IAdm!mstrative Fee F.nu!tv
I! 1 !80-001 IHousma Ass1stance Pavments FaUJtv- Bea1n1na B~l~nce 1 ! !180-0 I 0 1 Housma Ass1siance 1-'avmeni Kevenues 1 ! ! ! 80-015 1 ~ raud Kecoverv Kevenue I 11180·030 I Tots I HAl' Revenues 1 1 1 1 R0-080 1 Housma Ass1siance Pavmenis I 11180- i 00 I J·otai Housm!! Assistance f"avments ~xoenses 1 III8u-002 1 Net Housme: Assistance l'avmenb J i j j 80-0031 HuUSiny A~sistancc:: P~ysnent:s E4Uity-Ending Baiance
iii 80 tHousing Assrsiance Paymenis Eq1Uty
Iii i90-21G !Total ACC HCV Umts [ i i 190-220 JDnfunded Umts !11 1 90-_230 I Oth6r Ad;ustments I 1 J 190 !Uiiit l\1onths Ava;1able I 11210 !UmtMonthsLeased
11270 I Excess Cash
55
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Choice Total
Housing
Piograms Vouchers
$ 2,873.134 $ 2.673.134 $ 2,873,i34 $ 2,873,i34
3,200,559 $ 3,200,559 1
• ,~ ... ~ .. ,~I • , ......... , .. I ~ '"'''U.UJJ ~ \l':l,<t.l.U}j
I ~ "7,of "7 '"J''II: ~ "7-1 "7 ")'"U:: I I .. ' I ( 1>JLi.J .. ' 11 ,v~v I
~ ~· ·~~ I ~ ~· ·~~ .. L t,QUL I .. L I,OUL
• .. or. I • .. "" > ~ 1,ou" > kJ 1ou"
~ ~ 178,535 $ 178,535 l ~ ~ 351,204 $ 351,204 I ~ ~ 1,013 $ 1,013 I ~ ~ 31,556 $ 31,556 I • ~ 383,773 s 383,7731
I $ 1$
327,425 I $ 327,4251 327,425 I $ 327,425
I $ 56,348 I $ 56,348 I~ 1- 234.883 1 234,883 1 s 1$ 234,883 I $ 234,883 I
$ 51R,7!'lQ I $ 53R,790 I
$ 2,758,?09 I $ 2,7'\R)09 I $ 1,013 I$ l,Oil I
$ 2,759,2Z2 I $ 2,159,222 I
:!) <!,8f;J,134 I $ 2,H73, 134 I
$ 2,873.134 I $ 2,873,134 I
$ II IJ.9i2ll $ (I i3.9iZll $ 424.sts I$
1$ 424.878 I$ 424,878 l
44521 4,4521
44521 44521 44051 44051
s
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PART Ill
COUNTY OF UNION
STATiSTiCAL DATA
LiST OF OFFiCiALS
CDMMFNTS AND RECOMMENDATIONS
YEAR ENDED DECEMBER 31 2008
,,
COMPARATIVE STATEMENTS OF OPERATIONS .A.ND CHANGE iN FUND BALANCE-CURRENT FUND
REVENUE AND OTHER INCOME REALIZED
Fund Balance UtiliZed Miscellaneous From Othor Than Current Tax Levy
Co!tectJon of Current Tax Levy
TOTAL !NCOMF
Budget ExpenCI!Iures County Purposes Other Expendnures
TOTAL EXPENDiTURES
Excess 1n Revenue
Fund Balance Baiance, january ·1
Decre<:~St:ld by Ut!lrz:<'lllon as AntiCipated Revenue
Balance. December 31
$
$
$
$
$
$
$
YEAR 2008
18 500 000 00 3 94%
199,200 556 64 4244% 251 657,663 00 53 52%
<169 363,?19 6<1 100 00%
..:150 043,346 75 9992% 362 267 78 008%
450 405,614 53 100 00%
18,957 605 11
21,614 282 50 40 571 R87 61
18 500 000 00
22.071.887 61
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YEAR 2007 I • •
20 550 000 00 4 54% I 193 i42 910 88 42 70% 238,582 767 00 52 75%
$ 452 ?75,677 88 100 00% i -I
433,299 850 50 99 93% $ 32~,879 7Q. 007%
433,623,730 20 100 00% I $ 18,651,947 68 i
23 512,334 82 < 4? 1fi4 ?R? 1)0
$ 20,550 000 00 I $ 21 614 282 50
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YFAR'S CiPFRATICiN iCCiNTINUEDl
A summary of 1tems wh!ch produced the operat1ng surpius for the years 2007 to 2008 !S as fo!!ows
Excess Receipts irorn Miscellaneous Revenue Anilc1paied
M1sceiianeous Revenue -Noi AniJclpaied
Added Taxes CoiieciedChapter 197. P L 1941
Unexpended Baiance of Pnor Year .A.ppropnat!on Reserve Lapsed Other Credtts to Income
Unexpended Balances of Appropnat:ons Canceled
Non-Budget Expend;tures STATUTORY EXCESS TO FUND BALANCE
YEAR 2008
$ 3,636,878 95*
7,009,11556
860,17917
10,152,894 38 212,763 48
4,721,899 25 362.267 78*
$18 651 947 87
*Deduction
COMPARATiVE SCHEDULE OF FUND BALANCE
YEAR 2007
$ 1,424,934 96
5,304,162 10
1,540,995 73
9,083,629 18 1,144 59
2,104,034 50 323.879 70*
$20 269.710 85
YEAR 2006
$5,313,090 78
3,707,600 05
1,540,995 73
5,933,965 50 2 391,616 58
2,153,516 74 771 074 53*
$20 269 710 85
A "nrnmm.,.nn nf ih" 'lrnouni of Fund Baiance 1n ihe Current Fund ai ihe end of ihe oasi .. --· r-- -- -
five years !S as foi!ows
2008 2007 2006 2005 2004
BALANCE nFCFMRFR_ :'l1
$22,071,887 61 $21,612,282 50 $23,512,334 82 $25,242,623 97 $22,206,583 06
58
UTiLiZED iN BUDGET OF
SUCCEEDiNG YEAR
$18,500,000 00 $18,500,000 00 $20!550!000 00 $22!000,000 00 $19,000,000 00
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COMPARiSON OF BUDGET AND EMERGENCY F'XPENDiTURES- CURRENT FUND
Operating
General Government Insurance Public Safety Operational Services He~lth and \./Velfare Recreation* Educat1on Unciass1f1ed Siaie and Federai Programs -
Offsei by Revenues Contingent
Tot;~! Operating r-:osts
Cap1ta! Improvements
Debt Sen11ce
Deferred Charges and Statu~~:wy Expend;tures
Total General ADoroonat1ons
YFAR ?008
$-10,067,458 00 50,178,221 00 84,934,692 00 14,547,946 00
116,748,822 00 n -u-
17)922,532 00 11,618,628 22
40,619,899 00 50 000 oo
$376,688,198 22
2,600,000 00
42,473,101 53
28,282,047 00
$450 QS3.346.75
"Recreation budgeted w1th1n genera! government for 2008
59
YEAR 2007
$ 27,876,469 00 49,488,992 00 81,306,498 00
1,096,827 00 115,118.189 00
23,806,566 00 17,236,617 00 11,773,234 i2
40,950,276 00 50.000 00
$369,030,668 12
39,831,901 38
21.637.281 00
~33 299 850 50
OFF!C!ALS !N OFF!CF AND SURETY BONns
The fo!!o\-vtng offiCials \.Vere m office at December 31, 2008
NAME
Angel G Estrada Aiexander ivi1rabeiia Chesier Haimes Bette Jane Kowaisk1 R1ck Proctor Deborah P Scanlon Dame! P Su!Hvan Rayland van B!ake Nancy \Alard
George V''J Devanney
Nicole L D1Rado
Lawrence M Caroselli
Frank vV Padusmai<. jr
John Voyiac
joseph Bowe
James S LaCorte
Joanne RaJOPP'
l\!an L Falcone
Dav;d 'v"Vnght
JoAnn Schwab
Arlene Vermero
Sieven H Merman
Chairman Vice Chairman Freeholder Freehoider Freehoider Freehoider Freeholder Freeholder Freeholder
County Manager
Clerk of the Board
AMOUNT OF BOND
$ 50,000 00
Director, Department of Fmance
Comptroller
Accouniani
Deputy County Treasurer
Surrogate
County C!erk
Deputy County Cterk
Deputy County Clerk
Deputy Surrogate
$500,000 00
$ 100,000 00
$ 100,000 00
$ 100,000 00
$ <;n nnn nn ............ , .................. '"''"'
$ <;n nnn nn '"'""1"""""' ......
"' ~:;nn nnn nn ~ ..... .., ... 1..,.., ...............
" -=:.nn nnn nn v vvv,vvv vv
" ~n nnn nn "' vv 1 vvv vv
.. Special Deputy Surrogate
Dtrector. DIVIStOn of
"'l:' """ "" "' LV,VVV VU
Piann1ng and Commumiy Deveiopmeni $ '100,000 00
60
Nl\ME OF CORPORATE
SURETY
Hartford ,.6,cc1dent and lndemn;ty Company
Hartford Accident and indernn1iy Company
Hartford Acctdent and indemn1iy Company
Hartford Acc1deni and indemmiy Company
Hartford Acc!dent and !ndemmty Company
Hartford Acc1dent and !ndemmty Company
Hartford Acc!dent and !ndemmty Company
Hartford Acc1dent and !ndemruty Company
Hartford l\cc;dent and !ndemn;ty Company
Hartford Acc1dent and lndemmty Company
Hartfoid Accident and indemnity Company
Hartford Acc1deni and indemn1ty Company
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_OFFICIALS IN OFFICE AND SURETY BONDS (CONTINUED)
NAME
Raiph Froehi1ch
Theodore J Romankow Joseph Graz!ano, Sr
Alfred J Fae!!a
Frank L Guzzo
Robert E Bairy
Charles Sigrnund
Richard Ch1ids
M Ei1zabeth Gen1eVJCh
Joseph VV Sharp
Zhongxue Hau, M D Anthony E Russo
AMOUNT OF BOND
Shenff $
Prosecutor D!rector, Department of
Engmeenng and Pub!tc \/\forks
D1rector, Department of Parks and Ccmmun:ty Renewar
Director, Department of Human Services
County Counsel, Department of Law
Director, Department of
50,000 00
(A)
(A)
(A}
(A)
(A)
Parks and Recreation IAJ
Actmg D~rector, Department of Pubilc Safety (A)
Director, Department of Admm1strat1ve Serv1ces (.A)
.A.dmtntstrator, Department of Runne!!s Spec!a!!zed Hosp1ta!
Ch:ef Med1ca! Exammer County Ad;uster
(l·\) (A} (A)
NAME OF CORPORATE
SURETY
Hartford Acc1dent and indemmty Company
(A) Faithful PerfonT,ance Blanket Position Bond- $100,000 00 each person. Hartford Accident and lnderr1n1ty Company
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COMMENTS i\ND RECOMMENDATIONS
II
GENERAL COMMENTS
CONTRACTS AND AGREEMENTS REQUiRED TO BE AOVi=RTiSFIJ FOR iN j SA 40A 11-4i
N J SA 40.A. 11-4 states ~~Every contract or agreement, for the performance of any work or the furn:sh:ng or hmng of any matena! or supplies, the cost or the contract pnce vvhereof IS to be patd \'.J:th or out of public funds not :nc!uded v-11th:n the terms of Sect:on 3 of th:s act, shall be made or a'vvarded only after public advertrs:ng for b:ds and b:dd:ng therefore, except as iS
prov;ded othervvlse m th;s act or spec;f;cally by any other la'vv No ·.vork, matenals or supplies shall be undertaken, acqUired or furnished for a sum exceeding m the aggregate the amount set forth 1n, or the amount calculated, by the Governor pursuant to Section 3 of P L 1971, c 198 (c 40A 11-3). except by contract or agreement"
Effeci1ve Juiy 1, 2005, ihe b1d ihreshoid 1n accordance w1ih N J SA 40A 11-4 IS
$21,000 00 Effeci1ve May 9, 2002, ihe bid ihreshoid 1n accordance w1ih N J SA 40A ·1·1-3 was mcrea$ed to $29,000 00 by resoiut1on oi the Board oi Freeholders The govern1ng body oi the County has the respons!b!l!ty of determ!mng whether the expenditures !n any category W!ii
exceed $29,000 00 w1th1n the f!sca! year Where quest!on anses as to whether any contract or agreement mrght result 1n v!olat1on of the statute, the County Counsel's op1mon should be sought before a commrtment !S made
The records of the Department of Purchasrng rndrcate that brds 'Nere requested by public advertisement for
Vanous Parts, Matenafs and Supplies Road lmpiovements Services Construct1on Projects New Eqwpmeni Veh1cies Bwidmg Maintenance and Repa1rs
The mmutes mdu:;ate that resoiut1ons were adopted and advert1sed auihonzmg the awarding of contracts or agreements for HProfess!onai Servtces'' per N J S A 40A i i -5
Our aud!t of expenditures d!d not reveal any !nd!V!duai payments, contracts or agreements .n PYr.cc.c. nf ~?~ nnn nn "fnr thl=) nPrfnrm~nr.P nf ~nv wnrk nr for thP. f11rn1~hmn nr h1nnn of ~nv '" ..... - ............. ,_., ... .._ ... , ............ -- ·-· ...... .- .......... ,_ .. __ -· -··J ·-----, -- ·-· ---- ·-····-·····v -· ....... v -· -··J matena!s or supp!lesll other than those where b!ds had been prev!ous!y sought by pub!!c advert1sement or v.:here a reso!ut1on had been prevrous!y adopted under the prov!s!ons of N J SA 40A 11-6
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DEDICATED FUNDS- MOTOR VEHICLE FINES
Motor veh:c!e f:nes lev1ed m the vanous mun:c:paht:es for certam v1olat;ons are rem:tted monthly to the County by the local mag:strates These funds are considered ded:cated funds and used for the maintenance of County roads and bndges A summary of the act;v;ty ;n th;s account for the year 2008 iS as follovvs
Baiance, December 31, 2007
Rece1ved
Expended
Balance, December 31, 2008
OTHER COMMENTS
INTERFUNDS
5.280 779 02 $ 6,38U, 14tl 61
5.466,903 66
$ 913 245 01
Transaci1ons 1nvanabiy occur 1n one fund wh1ch requ1res a corresponding entry to be made m <mother fund, ihus creat1ng 1nierfund baiances Reference to the v;;~nous baiance sheets show the 1nteriund baiances remammg at year end As a generai ruie, a!! !nterfund baiances should be ciosed out as of the end of the year
!t 1s the County's po!!cy to rev!ev•J and !!qwdate a!! mterfund balances on a penodlc bas1s
PAYROLL
The monthly bank reconciliations for the payio/1 account were not prepared properly There were numerous umdentified reconc;ling ;tems and the outstanding check amount was noi supported by a detailed liSting
COUNTY DEPARTiviENTS AND BUREAUS
The aud1i of the cond1i1on of records ma1nia1ned by the vanous departments of the County were des1gned to determine thai m1n1mum ieveis of ~nternai controi and accountab1i!ty were ma111tamed; that cash receipts were depos1ted or turned over to the Treasurer w1thm 48 hours per N j S A 40A 5- i 5 and that the amounts coiiected were !n accordance W!th vanous ordrnances, statutes, contracts or agreements Our audrt revealed the fo!!owmg
Department of Parks and Communrty Renewa!
vve noted that the off1ce lacked formal mterna! control procedures that provided appropnate revJe\.''.'S, approvals and proofs of a!! fmanc1a! transactions As a result, the fmanctal records as presented for audtt -vvere not accurate or completely maintarned Numerous checks received by the offtce were not recorded m the records or deposited m the bank account withm 48 hours as reqwred by State statutes In addition, an employee responsible ior rnaintaimng the f1nanciai records was able to m;sappropnate County funds over a penod of severai years This tndtvtduai was dismissed from County employment and cnrnmal charges were f1ied
63
RECOMMFNDATiONS
That a complete record of genera! f1xed assets be ma1nta1ned as requtred by Techmca! .~.ccounttng Dtrecttve No 85-2 *
That outstand:ng checks amounts mcluded m the monthly payroll bank reconcJ\iations be supported by a detailed llstmg
That the Department of Paiks and Community Renewal
Establish formai 1nternai controi procedures that prov1de appropnate rev1ews, approvais and proofs of ail f1nanc1ai transactions
Mamta!n compiete and accurate f1nanc1ai records
Rev!eW a!! fmanc1a! transact1ons on a monthly bas!S by appropnate superv!SOf'J personnel
Deposit a!! cash recetpts W!thm 48 hours per N J S A 40A 5-15
Federal and State Programs
V".Je recomn-,end that the County of Union monitor and document the submission of an audit reports and required rnatches of subrecipients and the financial actiVities of the consultant of the Housmg Cho1ce Voucher Program
We recommend ihai ail expend1iure reports be accuraieiy prepared and reconc1ied w1ih ihe accounting records pnor to their submiSSIOn w1th grantor agenc1es
VVe recommend that the a!!ocat!on of salary costs be documented and supported W!th employee t1me sheets
.,Pnor Year Recommendatton
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