{ "metadata": { "title": "West Windsor Township 2026 Adopted Budget", "source_workbook": "WW_2026_Adopted_Budget_FULL.xlsx", "extraction_policy": [ "Values are copied from the supplied workbook without recalculation.", "Blank workbook cells are represented as null, not zero.", "Original labels, FCOA codes, notes, and source-sheet references are retained." ], "sheet_count": 21 }, "overview": [ "WEST WINDSOR TOWNSHIP — 2026 ADOPTED BUDGET (complete dataset)", "Township of West Windsor, County of Mercer, NJ · Fiscal Year 2026 · Adopted Copy", "PLAIN-ENGLISH SNAPSHOT (all figures taken directly from the budget; sheet noted in [ ])", "Total 2026 budget (Total General Appropriations = Total General Revenues): $57,685,649.81 [Sheets 3, 11, 29]", "How it is paid for:", " - Property taxes for municipal purposes: $28,550,275.18 [Sheet 11, line 6a]", " - Surplus (prior-year fund balance) used: $13,425,000.00 [Sheet 11, line 1]", " - Other miscellaneous revenues: $15,210,374.63 [Sheet 11, line 3]", " - Receipts from delinquent taxes: $500,000.00 [Sheet 11, line 4]", "How it is spent (appropriations):", " - Within the state spending cap ('CAPS'): $42,399,438.79 [Sheet 19, H-1]", " - Excluded from the cap (debt, capital, shared services, grants, etc.): $13,083,413.13 [Sheet 28, H-2]", " - Reserve for uncollected taxes: $2,202,797.89 [Sheet 29, M]", "Surplus: fund balance was $21,750,611.01 on 12/31/2025; $13,425,000.00 used here, leaving $8,325,611.01. [Sheet 39]", "BUDGET PROCESS DATES (Sheets 1 & 2)", "Approved by Township Council resolution: April 13, 2026. Published: April 14, 2026.", "Public hearing: May 11, 2026, 7:00 PM, 271 Clarksville Road. Reserve for uncollected taxes based on est. 98.95% collection.", "TAB INDEX", "Glossary | Officials | Budget Summary | 2025 Approps Expended | CAP Calculation | Group Insurance Recap", "Levy CAP Banks | Levy CAP Calculation | Revenues | Revenues Summary | Appropriations | Appropriations Summary", "Capital Budget 2026 | 6-Year Capital Program | Capital Funding Sources | Open Space Trust Fund | Arts & Culture Trust", "Dedicated Assessment | Fund Balance & Surplus | Change Orders", "FIDELITY / NO-HALLUCINATION RULES", "1. Every figure is transcribed directly from the named budget sheet; no outside numbers were added.", "2. Printed totals are shown exactly as printed; nothing was recomputed or 'corrected'.", "3. A blank amount cell = the line is blank or '-' on the form (no amount). No '0' was invented.", "4. Negative values appear in parentheses, matching the form's '( )' notation.", "5. The 'Source (Sheet)' column tells you exactly where to verify a value.", "6. The source is a SCANNED PDF (no digital text layer). Where a digit was unclear it was reconciled to the row/column", " printed total, and any such cell is flagged in its Notes column.", "7. Functional groups & plain-language labels follow the document's own department structure and change no figure.", "KNOWN SOURCE QUIRK (flagged, not changed)", "Sheet 25 'Operations Excluded from CAPS' detail: S&W 158,662.00 + Other Expenses 6,731,589.13 = 6,890,251.13,", "which is $3,500.00 below the printed total 6,893,751.13. That $3,500.00 is the 'Matching Funds for Grants' line,", "which the form counts in the total but not in the S&W/OE split." ], "headline": { "total_budget": { "amount": 57685649.81, "source": "Budget Summary, Sheet 3" }, "municipal_property_tax": { "amount": 28550275.18, "source": "Budget Summary, Sheet 3" }, "surplus_used": { "amount": 13425000, "source": "Revenues Summary, Sheet 11" }, "appropriations_within_caps": { "amount": 42399438.79, "source": "Budget Summary, Sheet 3" }, "appropriations_excluded_from_caps": { "amount": 13083413.13, "source": "Budget Summary, Sheet 3" }, "reserve_for_uncollected_taxes": { "amount": 2202797.89, "source": "Budget Summary, Sheet 3" }, "appropriation_cap_under": { "amount": -593886.83, "source": "CAP Calculation, Sheet 3b" }, "levy_cap_under": { "amount": -547345.57, "source": "Levy CAP Calculation, Sheet 3-Levy CAP" }, "fund_balance_at_2025_year_end": { "amount": 21750611.01, "source": "Fund Balance & Surplus, Sheet 39" } }, "tables": { "glossary": { "title": "Glossary of Budget Terms", "description": "Plain-English definitions of standard New Jersey municipal-budget terms.", "source_sheet": "Glossary", "columns": [ { "key": "term", "label": "Term" }, { "key": "plain_english_meaning", "label": "Plain-English meaning" } ], "rows": [ { "term": "Appropriation", "plain_english_meaning": "Money budgeted to spend on a specific purpose during the year." }, { "term": "Anticipated Revenue", "plain_english_meaning": "Money the township expects to receive during the year to fund the budget." }, { "term": "\"CAPS\" (Appropriation Cap)", "plain_english_meaning": "A NJ limit on how much most municipal spending can grow year to year." }, { "term": "Levy Cap (2% Tax Levy Cap)", "plain_english_meaning": "A separate NJ limit on how much the amount raised by property taxes can grow (~2%, with allowed exclusions)." }, { "term": "Within CAPS / Excluded from CAPS", "plain_english_meaning": "Whether a line counts against the appropriation cap. Debt, capital, shared services and grants are usually 'excluded'." }, { "term": "Surplus / Fund Balance", "plain_english_meaning": "Leftover money from prior years; a portion is 'anticipated' (used) each year to help fund the budget." }, { "term": "Reserve for Uncollected Taxes", "plain_english_meaning": "Money budgeted to cover the share of taxes historically not collected, keeping the township cash-solvent." }, { "term": "Salaries & Wages (S&W)", "plain_english_meaning": "The part of a line that pays employees." }, { "term": "Other Expenses (OE)", "plain_english_meaning": "Non-salary operating costs (supplies, services, contracts, utilities)." }, { "term": "Paid or Charged", "plain_english_meaning": "Amount actually spent or obligated against last year's budget." }, { "term": "Reserved", "plain_english_meaning": "Budgeted money not spent last year and set aside." }, { "term": "As Modified by All Transfers", "plain_english_meaning": "Last year's budget after mid-year transfers between lines." }, { "term": "FCOA", "plain_english_meaning": "'Functional Chart of Accounts' code — NJ's standard account number for each line." }, { "term": "Statutory Expenditures", "plain_english_meaning": "Mandatory payments required by law, e.g., pension contributions and Social Security." }, { "term": "PERS / PFRS", "plain_english_meaning": "Public Employees' / Police and Firemen's Retirement System (state pensions)." }, { "term": "DCRP", "plain_english_meaning": "Defined Contribution Retirement Program." }, { "term": "Debt Service", "plain_english_meaning": "Payments of principal and interest on bonds and notes." }, { "term": "Bond Anticipation Notes (BANs)", "plain_english_meaning": "Short-term borrowing used until bonds are issued." }, { "term": "Capital Improvement Fund", "plain_english_meaning": "A reserve providing the local 'down payment' share of capital projects." }, { "term": "Capital Budget vs Capital Program", "plain_english_meaning": "Capital Budget = this year's projects; Capital Program = the 6-year plan." }, { "term": "Grants / Public & Private Programs", "plain_english_meaning": "Outside funding (state/federal/county/private) for specific programs, offset by appropriations." }, { "term": "Shared Service / Interlocal Agreement", "plain_english_meaning": "Services shared with, provided to, or received from another government." }, { "term": "Dedicated Revenue / Dedication by Rider", "plain_english_meaning": "Money that by law can only be used for a specific purpose (open space, recycling, donations)." }, { "term": "Open Space Trust Fund", "plain_english_meaning": "Voter-approved dedicated tax for buying/maintaining open space, recreation, farmland and historic sites." }, { "term": "New Ratables", "plain_english_meaning": "Added assessed value of new construction, which expands the tax base." }, { "term": "Local Purpose Tax Rate (per $100)", "plain_english_meaning": "The municipal property-tax rate, in dollars per $100 of assessed value." } ] }, "officials": { "title": "Municipal Officials & Governing Body", "description": "Source: Sheet A (2026 Municipal Data Sheet).", "source_sheet": "Officials", "columns": [ { "key": "category", "label": "Category" }, { "key": "role", "label": "Role" }, { "key": "name", "label": "Name" }, { "key": "certification_license_no", "label": "Certification / License No." }, { "key": "date_of_original_appointment", "label": "Date of Original Appointment" }, { "key": "term_expires", "label": "Term Expires" }, { "key": "source_sheet", "label": "Source (Sheet)" } ], "rows": [ { "category": "Elected", "role": "Mayor", "name": "Hemant Marathe, Ph.D.", "certification_license_no": null, "date_of_original_appointment": null, "term_expires": "01/14/2030", "source_sheet": "Sheet A" }, { "category": "Elected", "role": "Council President", "name": "Sonia Gawas", "certification_license_no": null, "date_of_original_appointment": null, "term_expires": "1/14/2028", "source_sheet": "Sheet A" }, { "category": "Elected", "role": "Council Vice President", "name": "Andrea Mandel", "certification_license_no": null, "date_of_original_appointment": null, "term_expires": "1/14/2028", "source_sheet": "Sheet A" }, { "category": "Elected", "role": "Council Member", "name": "Joe Charles", "certification_license_no": null, "date_of_original_appointment": null, "term_expires": "1/14/2030", "source_sheet": "Sheet A" }, { "category": "Elected", "role": "Council Member", "name": "Linda Geevers", "certification_license_no": null, "date_of_original_appointment": null, "term_expires": "1/14/2030", "source_sheet": "Sheet A" }, { "category": "Elected", "role": "Council Member", "name": "Daniel Weiss", "certification_license_no": null, "date_of_original_appointment": null, "term_expires": "1/14/2028", "source_sheet": "Sheet A" }, { "category": "Appointed", "role": "Municipal Clerk", "name": "Allison D. Sheehan", "certification_license_no": "C-2077 (Cert. No.)", "date_of_original_appointment": "9/1/2024", "term_expires": null, "source_sheet": "Sheet A" }, { "category": "Appointed", "role": "Tax Collector", "name": "Kelly A. Montecinos", "certification_license_no": "CTC-1581 (Cert. No.)", "date_of_original_appointment": null, "term_expires": null, "source_sheet": "Sheet A" }, { "category": "Appointed", "role": "Chief Financial Officer", "name": "John V. Mauder", "certification_license_no": "N-0436 (Cert. No.)", "date_of_original_appointment": null, "term_expires": null, "source_sheet": "Sheet A" }, { "category": "Appointed", "role": "Registered Municipal Accountant", "name": "Warren Korecky", "certification_license_no": "419 (Lic. No.)", "date_of_original_appointment": null, "term_expires": null, "source_sheet": "Sheet A" }, { "category": "Appointed", "role": "Municipal Attorney", "name": "Michael W. Herbert", "certification_license_no": null, "date_of_original_appointment": null, "term_expires": null, "source_sheet": "Sheet A" } ] }, "budget_summary": { "title": "Summary of Current Fund Section of Approved Budget — 2026", "description": "Source: Sheet 3. Big-picture totals. Amounts USD.", "source_sheet": "Budget Summary", "columns": [ { "key": "line", "label": "Line" }, { "key": "description", "label": "Description" }, { "key": "reference_item_sheet_statute", "label": "Reference (Item / Sheet / Statute)" }, { "key": "amount_2026_usd", "label": "Amount 2026 (USD)" }, { "key": "source_sheet", "label": "Source (Sheet)" } ], "rows": [ { "line": "1(a)", "description": "Appropriations within \"CAPS\" — Municipal Purposes", "reference_item_sheet_statute": "Item H-1, Sheet 19; N.J.S.A. 40A:4-45.2", "amount_2026_usd": 42399438.79, "source_sheet": "Sheet 3" }, { "line": "2(a)", "description": "Appropriations excluded from \"CAPS\" — Municipal Purposes", "reference_item_sheet_statute": "Item H-2, Sheet 28; N.J.S.A. 40A:4-53.3", "amount_2026_usd": 13083413.13, "source_sheet": "Sheet 3" }, { "line": "2(b)", "description": "Appropriations excluded from \"CAPS\" — Local District School Purposes in Municipal Budget", "reference_item_sheet_statute": "Item K, Sheet 29", "amount_2026_usd": null, "source_sheet": "Sheet 3" }, { "line": "—", "description": "Total General Appropriations excluded from \"CAPS\"", "reference_item_sheet_statute": "Item O, Sheet 29", "amount_2026_usd": 13083413.13, "source_sheet": "Sheet 3" }, { "line": "3", "description": "Reserve for Uncollected Taxes (based on est. 98.95% of tax collections)", "reference_item_sheet_statute": "Item M, Sheet 29", "amount_2026_usd": 2202797.89, "source_sheet": "Sheet 3" }, { "line": "4", "description": "Total General Appropriations", "reference_item_sheet_statute": "Item 9, Sheet 29", "amount_2026_usd": 57685649.81, "source_sheet": "Sheet 3" }, { "line": "5", "description": "Less: Anticipated Revenues Other Than Current Property Tax", "reference_item_sheet_statute": "Item 5, Sheet 11", "amount_2026_usd": 29135374.63, "source_sheet": "Sheet 3" }, { "line": "6(a)", "description": "Amount to be Raised by Taxes — Local Tax for Municipal Purposes (incl. Reserve for Uncollected Taxes)", "reference_item_sheet_statute": "Item 6(a), Sheet 11", "amount_2026_usd": 28550275.18, "source_sheet": "Sheet 3" }, { "line": "6(b)", "description": "Amount to be Raised by Taxes — Addition to Local District School Tax", "reference_item_sheet_statute": "Item 6(b), Sheet 11", "amount_2026_usd": null, "source_sheet": "Sheet 3" }, { "line": "6(c)", "description": "Amount to be Raised by Taxes — Minimum Library Tax", "reference_item_sheet_statute": null, "amount_2026_usd": null, "source_sheet": "Sheet 3" } ] }, "2025_approps_expended": { "title": "Summary of 2025 Appropriations Expended and Canceled", "description": "Source: Sheet 3a — General Budget column (Utility columns blank). USD.", "source_sheet": "2025 Approps Expended", "columns": [ { "key": "description", "label": "Description" }, { "key": "general_budget_usd", "label": "General Budget (USD)" }, { "key": "source_sheet", "label": "Source (Sheet)" } ], "rows": [ { "description": "Budget Appropriations - Adopted Budget", "general_budget_usd": 53640693.18, "source_sheet": "Sheet 3a" }, { "description": "Budget Appropriations Added by N.J.S.A. 40A:4-87", "general_budget_usd": null, "source_sheet": "Sheet 3a" }, { "description": "Emergency Appropriations", "general_budget_usd": null, "source_sheet": "Sheet 3a" }, { "description": "Total Appropriations", "general_budget_usd": 53640693.18, "source_sheet": "Sheet 3a" }, { "description": "Expenditures: Paid or Charged (Including Reserve for Uncollected Taxes)", "general_budget_usd": 51188779.23, "source_sheet": "Sheet 3a" }, { "description": "Expenditures: Reserved", "general_budget_usd": 2451913.92, "source_sheet": "Sheet 3a" }, { "description": "Unexpended Balances Canceled", "general_budget_usd": 0.03, "source_sheet": "Sheet 3a" }, { "description": "Total Expenditures and Unexpended Balances Canceled", "general_budget_usd": 53640693.18, "source_sheet": "Sheet 3a" }, { "description": "Overexpenditures", "general_budget_usd": null, "source_sheet": "Sheet 3a" } ] }, "cap_calculation": { "title": "Appropriation \"CAP\" Calculation", "description": "Source: Sheet 3b. How the maximum in-cap spending was computed. USD.", "source_sheet": "CAP Calculation", "columns": [ { "key": "section", "label": "Section" }, { "key": "line_item", "label": "Line Item" }, { "key": "amount_usd", "label": "Amount (USD)" }, { "key": "rate", "label": "Rate" }, { "key": "source_sheet", "label": "Source (Sheet)" } ], "rows": [ { "section": "CAP Base & Exceptions", "line_item": "Total General Appropriations for 2025", "amount_usd": 53465918.92, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Cap Base Adjustment", "amount_usd": 291950, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Subtotal", "amount_usd": 53757868.92, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Exceptions — Total Other Operations", "amount_usd": 4043450, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Exceptions — Total Uniform Construction Code", "amount_usd": null, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Exceptions — Total Interlocal Service Agreement", "amount_usd": 1584822, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Exceptions — Total Additional Appropriations", "amount_usd": null, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Exceptions — Total Capital Improvements", "amount_usd": 550000, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Exceptions — Total Debt Service", "amount_usd": 5243125, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Exceptions — Transferred to Board of Education", "amount_usd": null, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Exceptions — Type I School Debt", "amount_usd": null, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Exceptions — Total Public & Private Programs", "amount_usd": 7356.09, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Exceptions — Judgements", "amount_usd": null, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Exceptions — Total Deferred Charges", "amount_usd": null, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Exceptions — Cash Deficit", "amount_usd": null, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Exceptions — Reserve for Uncollected Taxes", "amount_usd": 2149159.83, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Total Exceptions", "amount_usd": 13577912.92, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Amount on Which CAP is Applied", "amount_usd": 40179956, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "2.0% CAP", "amount_usd": 803599.12, "rate": "2.0%", "source_sheet": "Sheet 3b" }, { "section": "CAP Base & Exceptions", "line_item": "Allowable Operating Appropriations before Additional Exceptions (N.J.S.A. 40A:4-45.3)", "amount_usd": 40983555.12, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "Allowable Maximum", "line_item": "Allowable Operating Appropriations before Additional Exceptions (N.J.S.A. 40A:4-45.3)", "amount_usd": 40983555.12, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "Allowable Maximum", "line_item": "Additions — New Construction (Assessor Certification)", "amount_usd": 552988.49, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "Allowable Maximum", "line_item": "Additions — 2024 Cap Bank Available", "amount_usd": 98427.06, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "Allowable Maximum", "line_item": "Additions — 2025 Cap Bank Available", "amount_usd": 755655.61, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "Allowable Maximum", "line_item": "Total Additions", "amount_usd": 1407071.16, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "Allowable Maximum", "line_item": "Maximum Appropriations within \"CAPS\" @ 2.0%", "amount_usd": 42390626.28, "rate": "2.0%", "source_sheet": "Sheet 3b" }, { "section": "Allowable Maximum", "line_item": "Additional Increase to COLA rate", "amount_usd": null, "rate": "3.5%", "source_sheet": "Sheet 3b" }, { "section": "Allowable Maximum", "line_item": "Amount of Increase allowable", "amount_usd": 602699.34, "rate": "1.5%", "source_sheet": "Sheet 3b" }, { "section": "Allowable Maximum", "line_item": "Maximum Appropriations within \"CAPS\" @ 3.5%", "amount_usd": 42993325.62, "rate": "3.5%", "source_sheet": "Sheet 3b" }, { "section": "Allowable Maximum", "line_item": "Total General Appropriations for Municipal Purposes (Sheet 19, H-1)", "amount_usd": 42399438.79, "rate": null, "source_sheet": "Sheet 3b" }, { "section": "Allowable Maximum", "line_item": "Over or (Under) Appropriations Cap", "amount_usd": -593886.83, "rate": null, "source_sheet": "Sheet 3b" } ] }, "group_insurance_recap": { "title": "Recap of Group Insurance Appropriation", "description": "Source: Sheet 3b(2), left panel. USD unless noted.", "source_sheet": "Group Insurance Recap", "columns": [ { "key": "line_item", "label": "Line Item" }, { "key": "amount_usd", "label": "Amount (USD)" }, { "key": "note", "label": "Note" }, { "key": "source_sheet", "label": "Source (Sheet)" } ], "rows": [ { "line_item": "Estimated Group Insurance Costs - 2026", "amount_usd": 8880000, "note": null, "source_sheet": "Sheet 3b(2)" }, { "line_item": "Less: Contribution from all eligible employees", "amount_usd": 1223000, "note": null, "source_sheet": "Sheet 3b(2)" }, { "line_item": "Subtotal (estimated costs less employee contributions)", "amount_usd": 7657000, "note": null, "source_sheet": "Sheet 3b(2)" }, { "line_item": "Budgeted Group Insurance - Inside CAP", "amount_usd": 6299280, "note": null, "source_sheet": "Sheet 3b(2)" }, { "line_item": "Budgeted Group Insurance - Utilities", "amount_usd": null, "note": null, "source_sheet": "Sheet 3b(2)" }, { "line_item": "Budgeted Group Insurance - Outside CAP", "amount_usd": 1357720, "note": null, "source_sheet": "Sheet 3b(2)" }, { "line_item": "TOTAL Budgeted Group Insurance", "amount_usd": 7657000, "note": null, "source_sheet": "Sheet 3b(2)" }, { "line_item": "Employees electing health benefits opt-out for 2026", "amount_usd": 55, "note": "count of employees (not USD)", "source_sheet": "Sheet 3b(2)" }, { "line_item": "Health Benefits Waiver - Salaries and Wages", "amount_usd": 165000, "note": null, "source_sheet": "Sheet 3b(2)" } ] }, "levy_cap_banks": { "title": "\"2010\" Levy CAP Banks", "description": "Source: Sheet 3b(2), right panel. Whole USD as printed.", "source_sheet": "Levy CAP Banks", "columns": [ { "key": "bank_year", "label": "Bank Year" }, { "key": "maximum_allowable_amount_to_be_raised_by_taxation", "label": "Maximum Allowable Amount to be Raised by Taxation" }, { "key": "amount_to_be_raised_by_taxation_for_municipal_purpose", "label": "Amount to be Raised by Taxation for Municipal Purpose" }, { "key": "available_for_banking", "label": "Available for Banking" }, { "key": "amount_used_in_cy_2026", "label": "Amount Used in CY 2026" }, { "key": "balance_expire_carry_forward", "label": "Balance (Expire / Carry Forward)" }, { "key": "banking_period", "label": "Banking Period" }, { "key": "source_sheet", "label": "Source (Sheet)" } ], "rows": [ { "bank_year": "2023", "maximum_allowable_amount_to_be_raised_by_taxation": 31313198, "amount_to_be_raised_by_taxation_for_municipal_purpose": 26142862, "available_for_banking": 5170336, "amount_used_in_cy_2026": null, "balance_expire_carry_forward": 5170336, "banking_period": "Available CY 2026; Balance to Expire", "source_sheet": "Sheet 3b(2)" }, { "bank_year": "2024", "maximum_allowable_amount_to_be_raised_by_taxation": 27041947, "amount_to_be_raised_by_taxation_for_municipal_purpose": 26517846, "available_for_banking": 524101, "amount_used_in_cy_2026": null, "balance_expire_carry_forward": 524101, "banking_period": "Available CY 2026-CY 2027; Carry Forward CY 2027", "source_sheet": "Sheet 3b(2)" }, { "bank_year": "2025", "maximum_allowable_amount_to_be_raised_by_taxation": 29279079, "amount_to_be_raised_by_taxation_for_municipal_purpose": 26281888, "available_for_banking": 2997191, "amount_used_in_cy_2026": null, "balance_expire_carry_forward": 2997191, "banking_period": "Available CY 2026-CY 2028; Carry Forward CY 2027-CY 2028", "source_sheet": "Sheet 3b(2)" }, { "bank_year": "2026", "maximum_allowable_amount_to_be_raised_by_taxation": 29097621, "amount_to_be_raised_by_taxation_for_municipal_purpose": 28550275, "available_for_banking": 547346, "amount_used_in_cy_2026": null, "balance_expire_carry_forward": null, "banking_period": "Available CY 2027-CY 2029", "source_sheet": "Sheet 3b(2)" }, { "bank_year": "Total Levy CAP Bank", "maximum_allowable_amount_to_be_raised_by_taxation": null, "amount_to_be_raised_by_taxation_for_municipal_purpose": null, "available_for_banking": null, "amount_used_in_cy_2026": null, "balance_expire_carry_forward": 4068637, "banking_period": null, "source_sheet": "Sheet 3b(2)" } ] }, "levy_cap_calculation": { "title": "Summary Levy CAP Calculation (NJ 2010 Local Unit Levy Cap Law)", "description": "Source: Sheet 3 - Levy CAP. USD unless flagged in 'Type / Note'.", "source_sheet": "Levy CAP Calculation", "columns": [ { "key": "section", "label": "Section" }, { "key": "line_item", "label": "Line Item" }, { "key": "amount", "label": "Amount" }, { "key": "type_note", "label": "Type / Note" }, { "key": "source_sheet", "label": "Source (Sheet)" } ], "rows": [ { "section": "Levy CAP Calculation", "line_item": "Prior Year Amount to be Raised by Taxation", "amount": 26281888.49, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Levy CAP Calculation", "line_item": "Less: Prior Year Deferred Charges to Future Taxation Unfunded", "amount": null, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Levy CAP Calculation", "line_item": "Less: Prior Year Deferred Charges: Emergencies", "amount": null, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Levy CAP Calculation", "line_item": "Less: Prior Year Recycling Tax", "amount": null, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Levy CAP Calculation", "line_item": "Net Prior Year Tax Levy for Municipal Purpose Tax for CAP Calculation", "amount": 26281888.49, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Levy CAP Calculation", "line_item": "Plus 2% CAP Increase", "amount": 525637.77, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Levy CAP Calculation", "line_item": "Adjusted Tax Levy", "amount": 26807526.26, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Levy CAP Calculation", "line_item": "Plus: Assumption of Service/Function", "amount": null, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Levy CAP Calculation", "line_item": "Adjusted Tax Levy Prior to Exclusions", "amount": 26807526.26, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Adjusted Tax Levy Prior to Exclusions", "amount": 26807526.26, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Exclusions — Allowable Shared Service Agreements Increase", "amount": null, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Exclusions — Allowable Health Insurance Costs Increase", "amount": 1478860, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Exclusions — Allowable Pension Obligations Increases", "amount": 85826, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Exclusions — Allowable LOSAP Increase", "amount": null, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Exclusions — Allowable Capital Improvements Increase", "amount": null, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Exclusions — Allowable Debt Service and Capital Leases Inc.", "amount": 172420, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Exclusions — Recycling Tax appropriation", "amount": null, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Exclusions — Deferred Charge to Future Taxation Unfunded", "amount": null, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Exclusions — Current Year Deferred Charges: Emergencies", "amount": null, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Add Total Exclusions", "amount": 1737106, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Less Cancelled or Unexpended Waivers", "amount": null, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Less Cancelled or Unexpended Exclusions", "amount": null, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Adjusted Tax Levy (after exclusions)", "amount": 28544632.26, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Additions — New Ratables - Increase for new construction", "amount": 129505500, "type_note": "Assessed valuation (USD), NOT a levy", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Additions — Prior Year's Local Purpose Tax Rate (per $100)", "amount": 0.427, "type_note": "Tax rate per $100, NOT a dollar amount", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Additions — New Ratable Adjustment to Levy", "amount": 552988.49, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Additions — Amounts approved by Referendum", "amount": null, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "Additions — Levy CAP Bank Applied", "amount": null, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "MAXIMUM ALLOWABLE AMOUNT TO BE RAISED BY TAXATION", "amount": 29097620.74, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "AMOUNT TO BE RAISED BY TAXATION FOR MUNICIPAL PURPOSES", "amount": 28550275.18, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" }, { "section": "Exclusions & Maximum", "line_item": "OVER OR (UNDER) 2% LEVY CAP", "amount": -547345.57, "type_note": "USD", "source_sheet": "Sheet 3-Levy CAP" } ] }, "revenues": { "title": "Current Fund — Anticipated Revenues (all line items)", "description": "Source: Sheets 4-10. Grouped by the budget's own sections + plain-language category. USD.", "source_sheet": "Revenues", "columns": [ { "key": "section", "label": "Section" }, { "key": "plain_language_category", "label": "Plain-Language Category" }, { "key": "revenue_source", "label": "Revenue Source" }, { "key": "fcoa", "label": "FCOA" }, { "key": "anticipated_2026_usd", "label": "Anticipated 2026 (USD)" }, { "key": "anticipated_2025_usd", "label": "Anticipated 2025 (USD)" }, { "key": "realized_in_cash_2025_usd", "label": "Realized in Cash 2025 (USD)" }, { "key": "source_sheet", "label": "Source (Sheet)" } ], "rows": [ { "section": "Surplus", "plain_language_category": "Surplus (prior-year fund balance used)", "revenue_source": "Surplus Anticipated", "fcoa": "08-101", "anticipated_2026_usd": 13425000, "anticipated_2025_usd": 13425000, "realized_in_cash_2025_usd": 13425000, "source_sheet": "Sheet 4" }, { "section": "Surplus", "plain_language_category": "Surplus (prior-year fund balance used)", "revenue_source": "Surplus Anticipated with Prior Written Consent of Director of LGS", "fcoa": "08-102", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 4" }, { "section": "Surplus", "plain_language_category": "Surplus (prior-year fund balance used)", "revenue_source": "Total Surplus Anticipated", "fcoa": "08-100", "anticipated_2026_usd": 13425000, "anticipated_2025_usd": 13425000, "realized_in_cash_2025_usd": 13425000, "source_sheet": "Sheet 4" }, { "section": "Section A", "plain_language_category": "Local revenues (licenses, fees, fines, interest, sewer, rents)", "revenue_source": "Licenses: Alcoholic Beverages", "fcoa": "08-103", "anticipated_2026_usd": 40250, "anticipated_2025_usd": 40250, "realized_in_cash_2025_usd": 41000, "source_sheet": "Sheet 4" }, { "section": "Section A", "plain_language_category": "Local revenues (licenses, fees, fines, interest, sewer, rents)", "revenue_source": "Licenses: Other", "fcoa": "08-104", "anticipated_2026_usd": 40000, "anticipated_2025_usd": 40000, "realized_in_cash_2025_usd": 82400, "source_sheet": "Sheet 4" }, { "section": "Section A", "plain_language_category": "Local revenues (licenses, fees, fines, interest, sewer, rents)", "revenue_source": "Fees and Permits", "fcoa": "08-105", "anticipated_2026_usd": 285742, "anticipated_2025_usd": 285742, "realized_in_cash_2025_usd": 302531.75, "source_sheet": "Sheet 4" }, { "section": "Section A", "plain_language_category": "Local revenues (licenses, fees, fines, interest, sewer, rents)", "revenue_source": "Fines and Costs: Municipal Court", "fcoa": "08-110", "anticipated_2026_usd": 410000, "anticipated_2025_usd": 325000, "realized_in_cash_2025_usd": 510572.77, "source_sheet": "Sheet 4" }, { "section": "Section A", "plain_language_category": "Local revenues (licenses, fees, fines, interest, sewer, rents)", "revenue_source": "Fines and Costs: Other", "fcoa": "08-109", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 4" }, { "section": "Section A", "plain_language_category": "Local revenues (licenses, fees, fines, interest, sewer, rents)", "revenue_source": "Interest and Costs on Taxes", "fcoa": "08-112", "anticipated_2026_usd": 200000, "anticipated_2025_usd": 200000, "realized_in_cash_2025_usd": 285827.93, "source_sheet": "Sheet 4" }, { "section": "Section A", "plain_language_category": "Local revenues (licenses, fees, fines, interest, sewer, rents)", "revenue_source": "Interest and Costs on Assessments", "fcoa": "08-115", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 4" }, { "section": "Section A", "plain_language_category": "Local revenues (licenses, fees, fines, interest, sewer, rents)", "revenue_source": "Parking Meters", "fcoa": "08-111", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 4" }, { "section": "Section A", "plain_language_category": "Local revenues (licenses, fees, fines, interest, sewer, rents)", "revenue_source": "Interest on Investments and Deposits", "fcoa": "08-113", "anticipated_2026_usd": 1400000, "anticipated_2025_usd": 900000, "realized_in_cash_2025_usd": 2479036.37, "source_sheet": "Sheet 4" }, { "section": "Section A", "plain_language_category": "Local revenues (licenses, fees, fines, interest, sewer, rents)", "revenue_source": "Anticipated Utility Operating Surplus", "fcoa": "08-114", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 4" }, { "section": "Section A", "plain_language_category": "Local revenues (licenses, fees, fines, interest, sewer, rents)", "revenue_source": "Board of Health - Fees and Permits", "fcoa": "08-105", "anticipated_2026_usd": 15000, "anticipated_2025_usd": 15000, "realized_in_cash_2025_usd": 22595, "source_sheet": "Sheet 4" }, { "section": "Section A", "plain_language_category": "Local revenues (licenses, fees, fines, interest, sewer, rents)", "revenue_source": "Sewer Connection - Fees and Permits", "fcoa": "08-105", "anticipated_2026_usd": 263000, "anticipated_2025_usd": 13000, "realized_in_cash_2025_usd": 507166.45, "source_sheet": "Sheet 4" }, { "section": "Section A", "plain_language_category": "Local revenues (licenses, fees, fines, interest, sewer, rents)", "revenue_source": "Sewer Service Charges", "fcoa": "08-123", "anticipated_2026_usd": 3900000, "anticipated_2025_usd": 3800000, "realized_in_cash_2025_usd": 4025514.3, "source_sheet": "Sheet 4a" }, { "section": "Section A", "plain_language_category": "Local revenues (licenses, fees, fines, interest, sewer, rents)", "revenue_source": "Rents from Lease - Post Office", "fcoa": "08-118", "anticipated_2026_usd": 70662.8, "anticipated_2025_usd": 70662.8, "realized_in_cash_2025_usd": 71946.82, "source_sheet": "Sheet 4a" }, { "section": "Section A", "plain_language_category": "Local revenues (licenses, fees, fines, interest, sewer, rents)", "revenue_source": "Reserve for Township Rental Property", "fcoa": "08-118", "anticipated_2026_usd": 421128.14, "anticipated_2025_usd": 421128.14, "realized_in_cash_2025_usd": 421128.14, "source_sheet": "Sheet 4a" }, { "section": "Section A", "plain_language_category": "Local revenues (licenses, fees, fines, interest, sewer, rents)", "revenue_source": "Recreation Fees (Pool Memberships)", "fcoa": "08-105", "anticipated_2026_usd": 342000, "anticipated_2025_usd": 342000, "realized_in_cash_2025_usd": 363816, "source_sheet": "Sheet 4a" }, { "section": "Section A", "plain_language_category": "Local revenues (licenses, fees, fines, interest, sewer, rents)", "revenue_source": "Total Section A: Local Revenue", "fcoa": "08-001", "anticipated_2026_usd": 7387782.94, "anticipated_2025_usd": 6452782.94, "realized_in_cash_2025_usd": 9113535.53, "source_sheet": "Sheet 4c" }, { "section": "Section B", "plain_language_category": "State aid", "revenue_source": "Transitional Aid", "fcoa": "09-212", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 5" }, { "section": "Section B", "plain_language_category": "State aid", "revenue_source": "Energy Receipts Tax (P.L. 1997, Ch. 162 & 167)", "fcoa": "09-202", "anticipated_2026_usd": 2216154, "anticipated_2025_usd": 2216153, "realized_in_cash_2025_usd": 2216153.58, "source_sheet": "Sheet 5" }, { "section": "Section B", "plain_language_category": "State aid", "revenue_source": "Garden State Trust", "fcoa": "09-206", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 5" }, { "section": "Section B", "plain_language_category": "State aid", "revenue_source": "Watershed Aid", "fcoa": "09-207", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 5" }, { "section": "Section B", "plain_language_category": "State aid", "revenue_source": "Municipal Relief Fund", "fcoa": null, "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 5" }, { "section": "Section B", "plain_language_category": "State aid", "revenue_source": "Total Section B: State Aid Without Offsetting Appropriations", "fcoa": "09-001", "anticipated_2026_usd": 2216154, "anticipated_2025_usd": 2216153, "realized_in_cash_2025_usd": 2216153.58, "source_sheet": "Sheet 5" }, { "section": "Section C", "plain_language_category": "Construction code fees", "revenue_source": "Uniform Construction Code Fees", "fcoa": "08-160", "anticipated_2026_usd": 2000000, "anticipated_2025_usd": 2000000, "realized_in_cash_2025_usd": 4821047.75, "source_sheet": "Sheet 6" }, { "section": "Section C", "plain_language_category": "Construction code fees", "revenue_source": "Additional Dedicated Uniform Construction Code Fees", "fcoa": "08-160", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 6" }, { "section": "Section C", "plain_language_category": "Construction code fees", "revenue_source": "Total Section C: Dedicated UCC Fees Offset with Appropriations", "fcoa": "08-002", "anticipated_2026_usd": 2000000, "anticipated_2025_usd": 2000000, "realized_in_cash_2025_usd": 4821047.75, "source_sheet": "Sheet 6" }, { "section": "Section D", "plain_language_category": "Shared service agreements (income)", "revenue_source": "Parking Authority - 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2026", "fcoa": "10-621", "anticipated_2026_usd": null, "anticipated_2025_usd": 42534, "realized_in_cash_2025_usd": 42534, "source_sheet": "Sheet 9" }, { "section": "Section F", "plain_language_category": "Grants (public & private)", "revenue_source": "Strengthening Local Public Health Capacity (OP) - 2026", "fcoa": "10-621", "anticipated_2026_usd": null, "anticipated_2025_usd": 22254, "realized_in_cash_2025_usd": 22254, "source_sheet": "Sheet 9" }, { "section": "Section F", "plain_language_category": "Grants (public & private)", "revenue_source": "COVID-19 Vaccination Supplemental", "fcoa": "10-622", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 9" }, { "section": "Section F", "plain_language_category": "Grants (public & private)", "revenue_source": "Strengthening Local Public Health Capacity (ELPHI)", "fcoa": "10-623", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 9" }, { "section": "Section F", "plain_language_category": "Grants (public & private)", "revenue_source": "Body Worn Camera Grant", "fcoa": "10-712", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 9" }, { "section": "Section F", "plain_language_category": "Grants (public & private)", "revenue_source": "Local Recreation Improvement Program", "fcoa": "10-624", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 9" }, { "section": "Section F", "plain_language_category": "Grants (public & private)", "revenue_source": "Mercer County - CEHA Grant", "fcoa": "10-774", "anticipated_2026_usd": null, "anticipated_2025_usd": 25000, "realized_in_cash_2025_usd": 25000, "source_sheet": "Sheet 9" }, { "section": "Section F", "plain_language_category": "Grants (public & private)", "revenue_source": "NJACCHO Training Grant", "fcoa": "10-626", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 9" }, { "section": "Section F", "plain_language_category": "Grants (public & private)", "revenue_source": "Mercer County ARPA Funds - Senior Center", "fcoa": "10-774", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 9" }, { "section": "Section F", "plain_language_category": "Grants (public & private)", "revenue_source": "Total Section F: Public and Private Revenues", "fcoa": "10-001", "anticipated_2026_usd": 29924.13, "anticipated_2025_usd": 178630.35, "realized_in_cash_2025_usd": 178630.35, "source_sheet": "Sheet 9i" }, { "section": "Section G", "plain_language_category": "Other special items", "revenue_source": "Utility Operating Surplus of Prior Year", "fcoa": "08-116", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 10" }, { "section": "Section G", "plain_language_category": "Other special items", "revenue_source": "Hotel Occupancy Tax", "fcoa": "08-107", "anticipated_2026_usd": 600000, "anticipated_2025_usd": 600000, "realized_in_cash_2025_usd": 723847.18, "source_sheet": "Sheet 10" }, { "section": "Section G", "plain_language_category": "Other special items", "revenue_source": "Diversified Developers - Police Services", "fcoa": "08-240", "anticipated_2026_usd": 245538, "anticipated_2025_usd": 237372, "realized_in_cash_2025_usd": 245538, "source_sheet": "Sheet 10" }, { "section": "Section G", "plain_language_category": "Other special items", "revenue_source": "Assessment Trust Fund - Fund Balance", "fcoa": "08-241", "anticipated_2026_usd": 43374.19, "anticipated_2025_usd": 141142.48, "realized_in_cash_2025_usd": 141142.48, "source_sheet": "Sheet 10" }, { "section": "Section G", "plain_language_category": "Other special items", "revenue_source": "General Capital Fund - Fund Balance", "fcoa": "08-228", "anticipated_2026_usd": 514133.11, "anticipated_2025_usd": 290016, "realized_in_cash_2025_usd": 290016, "source_sheet": "Sheet 10" }, { "section": "Section G", "plain_language_category": "Other special items", "revenue_source": "Local Parking Authority - Available Surplus Funds", "fcoa": "08-242", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 10" }, { "section": "Section G", "plain_language_category": "Other special items", "revenue_source": "Other Trust Fund Reserve for Municipal Share of Developer Escrow", "fcoa": "08-244", "anticipated_2026_usd": 3650, "anticipated_2025_usd": 3650, "realized_in_cash_2025_usd": 3650, "source_sheet": "Sheet 10" }, { "section": "Section G", "plain_language_category": "Other special items", "revenue_source": "Cable Television Franchise Fees", "fcoa": "08-117", "anticipated_2026_usd": 218465.34, "anticipated_2025_usd": 226923.79, "realized_in_cash_2025_usd": 226923.79, "source_sheet": "Sheet 10" }, { "section": "Section G", "plain_language_category": "Other special items", "revenue_source": "Local Parking Authority - Mutual Agreement", "fcoa": "08-245", "anticipated_2026_usd": 50000, "anticipated_2025_usd": 50000, "realized_in_cash_2025_usd": 50000, "source_sheet": "Sheet 10" }, { "section": "Section G", "plain_language_category": "Other special items", "revenue_source": "Princeton University Agreement", "fcoa": "08-246", "anticipated_2026_usd": 800000, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 10" }, { "section": "Section G", "plain_language_category": "Other special items", "revenue_source": "Ambulatory Services - Third Party Billing", "fcoa": "08-247", "anticipated_2026_usd": 390000, "anticipated_2025_usd": 290000, "realized_in_cash_2025_usd": 500888.91, "source_sheet": "Sheet 10" }, { "section": "Section G", "plain_language_category": "Other special items", "revenue_source": "Uniform Fire Safety Act", "fcoa": "08-106", "anticipated_2026_usd": 80190.92, "anticipated_2025_usd": 82663.13, "realized_in_cash_2025_usd": 80190.92, "source_sheet": "Sheet 10" }, { "section": "Section G", "plain_language_category": "Other special items", "revenue_source": "American Rescue Plan Funds (Tranche 1 & 2)", "fcoa": "08-243", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 10" }, { "section": "Section G", "plain_language_category": "Other special items", "revenue_source": "Total Section G: Other Special Items", "fcoa": "08-004", "anticipated_2026_usd": 2945351.56, "anticipated_2025_usd": 1921767.4, "realized_in_cash_2025_usd": 2262197.28, "source_sheet": "Sheet 10n" } ] }, "revenues_summary": { "title": "Summary of Revenues", "description": "Source: Sheet 11. USD.", "source_sheet": "Revenues Summary", "columns": [ { "key": "line", "label": "Line" }, { "key": "description", "label": "Description" }, { "key": "fcoa", "label": "FCOA" }, { "key": "anticipated_2026_usd", "label": "Anticipated 2026 (USD)" }, { "key": "anticipated_2025_usd", "label": "Anticipated 2025 (USD)" }, { "key": "realized_in_cash_2025_usd", "label": "Realized in Cash 2025 (USD)" }, { "key": "source_sheet", "label": "Source (Sheet)" } ], "rows": [ { "line": "1", "description": "Surplus Anticipated", "fcoa": "08-101", "anticipated_2026_usd": 13425000, "anticipated_2025_usd": 13425000, "realized_in_cash_2025_usd": 13425000, "source_sheet": "Sheet 11" }, { "line": "2", "description": "Surplus Anticipated with Prior Written Consent of Director of LGS", "fcoa": "08-102", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 11" }, { "line": "3", "description": "Total Section A: Local Revenues", "fcoa": "08-001", "anticipated_2026_usd": 7387782.94, "anticipated_2025_usd": 6452782.94, "realized_in_cash_2025_usd": 9113535.53, "source_sheet": "Sheet 11" }, { "line": "3", "description": "Total Section B: State Aid Without Offsetting Appropriations", "fcoa": "09-001", "anticipated_2026_usd": 2216154, "anticipated_2025_usd": 2216153, "realized_in_cash_2025_usd": 2216153.58, "source_sheet": "Sheet 11" }, { "line": "3", "description": "Total Section C: Dedicated UCC Fees Offset with Appropriations", "fcoa": "08-002", "anticipated_2026_usd": 2000000, "anticipated_2025_usd": 2000000, "realized_in_cash_2025_usd": 4821047.75, "source_sheet": "Sheet 11" }, { "line": "3", "description": "Total Section D: Shared Service Agreements", "fcoa": "11-001", "anticipated_2026_usd": 631162, "anticipated_2025_usd": 664471, "realized_in_cash_2025_usd": 464053.17, "source_sheet": "Sheet 11" }, { "line": "3", "description": "Total Section E: Additional Revenues", "fcoa": "08-003", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 11" }, { "line": "3", "description": "Total Section F: Public and Private Revenues", "fcoa": "10-001", "anticipated_2026_usd": 29924.13, "anticipated_2025_usd": 178630.35, "realized_in_cash_2025_usd": 178630.35, "source_sheet": "Sheet 11" }, { "line": "3", "description": "Total Section G: Other Special Items", "fcoa": "08-004", "anticipated_2026_usd": 2945351.56, "anticipated_2025_usd": 1921767.4, "realized_in_cash_2025_usd": 2262197.28, "source_sheet": "Sheet 11" }, { "line": "3", "description": "Total Miscellaneous Revenues", "fcoa": "13-099", "anticipated_2026_usd": 15210374.63, "anticipated_2025_usd": 13433804.69, "realized_in_cash_2025_usd": 19055617.66, "source_sheet": "Sheet 11" }, { "line": "4", "description": "Receipts from Delinquent Taxes", "fcoa": "15-499", "anticipated_2026_usd": 500000, "anticipated_2025_usd": 500000, "realized_in_cash_2025_usd": 1007325.04, "source_sheet": "Sheet 11" }, { "line": "5", "description": "Subtotal General Revenues (Items 1,2,3 and 4)", "fcoa": "13-199", "anticipated_2026_usd": 29135374.63, "anticipated_2025_usd": 27358804.69, "realized_in_cash_2025_usd": 33487942.7, "source_sheet": "Sheet 11" }, { "line": "6(a)", "description": "Local Tax for Municipal Purposes Incl. Reserve for Uncollected Taxes", "fcoa": "07-190", "anticipated_2026_usd": 28550275.18, "anticipated_2025_usd": 26281888.49, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 11" }, { "line": "6(b)", "description": "Addition to Local District School Tax", "fcoa": "07-191", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 11" }, { "line": "6(c)", "description": "Minimum Library Tax", "fcoa": "07-192", "anticipated_2026_usd": null, "anticipated_2025_usd": null, "realized_in_cash_2025_usd": null, "source_sheet": "Sheet 11" }, { "line": "6", "description": "Total Amount to be Raised by Taxes for Support of Municipal Budget", "fcoa": "07-199", "anticipated_2026_usd": 28550275.18, "anticipated_2025_usd": 26281888.49, "realized_in_cash_2025_usd": 29078344.01, "source_sheet": "Sheet 11" }, { "line": "7", "description": "Total General Revenues", "fcoa": "13-299", "anticipated_2026_usd": 57685649.81, "anticipated_2025_usd": 53640693.18, "realized_in_cash_2025_usd": 62566286.71, "source_sheet": "Sheet 11" } ] }, "appropriations": { "title": "Current Fund — Appropriations (all line items)", "description": "Source: Sheets 12-29. 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Each project's estimated cost and how the 2026 action is funded. 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ENGINEERING", "project_title": "Drainage Improvements", "project_no": "2026-14", "estimated_total_cost": 300400, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 2400, "capital_surplus": null, "grants_in_aid_and_other_funds": null, "debt_authorized": 48000, "to_be_funded_in_future_years": 250000, "source_sheet": "Sheet 40b1", "notes": null }, { "department_category": "COMMUNITY DEVELOPMENT - ENGINEERING", "project_title": "Roadway Improvements", "project_no": "2026-15", "estimated_total_cost": 16587584, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 150000, "capital_surplus": null, "grants_in_aid_and_other_funds": 487584, "debt_authorized": 3000000, "to_be_funded_in_future_years": 12950000, "source_sheet": "Sheet 40b1", "notes": null }, { "department_category": "COMMUNITY DEVELOPMENT - ENGINEERING", "project_title": "Traffic Safety Improvements - Hazard Mitigation & Other", "project_no": "2026-16", "estimated_total_cost": 4196250, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 33250, "capital_surplus": null, "grants_in_aid_and_other_funds": null, "debt_authorized": 665000, "to_be_funded_in_future_years": 3498000, "source_sheet": "Sheet 40b1", "notes": null }, { "department_category": "COMMUNITY DEVELOPMENT - 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HEALTH/RECREATION", "project_title": "Acquisition of Equipment - Vehicular", "project_no": "2026-20", "estimated_total_cost": 130362, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 3000, "capital_surplus": null, "grants_in_aid_and_other_funds": null, "debt_authorized": 60000, "to_be_funded_in_future_years": 67362, "source_sheet": "Sheet 40b1", "notes": null }, { "department_category": "HUMAN SERVICES - HEALTH/RECREATION", "project_title": "Municipal Park Improvements", "project_no": "2026-21", "estimated_total_cost": 150200, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 1200, "capital_surplus": null, "grants_in_aid_and_other_funds": null, "debt_authorized": 24000, "to_be_funded_in_future_years": 125000, "source_sheet": "Sheet 40b1", "notes": null }, { "department_category": "HUMAN SERVICES - SENIOR CENTER", "project_title": "Municipal Facilities and Related Improvements", "project_no": "2026-22", "estimated_total_cost": 1150200, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 1200, "capital_surplus": null, "grants_in_aid_and_other_funds": null, "debt_authorized": 24000, "to_be_funded_in_future_years": 1125000, "source_sheet": "Sheet 40b1", "notes": null }, { "department_category": "PUBLIC SAFETY - 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Vehicular", "project_no": "2026-25", "estimated_total_cost": 8661750, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 81750, "capital_surplus": null, "grants_in_aid_and_other_funds": 200000, "debt_authorized": 1635000, "to_be_funded_in_future_years": 6745000, "source_sheet": "Sheet 40b1", "notes": null }, { "department_category": "PUBLIC SAFETY - FIRE & EMERGENCY SERVICES", "project_title": "Municipal Facilities and Related Improvements", "project_no": "2026-26", "estimated_total_cost": 150200, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 1200, "capital_surplus": null, "grants_in_aid_and_other_funds": null, "debt_authorized": 24000, "to_be_funded_in_future_years": 125000, "source_sheet": "Sheet 40b1", "notes": null }, { "department_category": "TOTAL - THIS PAGE", "project_title": null, "project_no": null, "estimated_total_cost": 37158096, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 361850, "capital_surplus": null, "grants_in_aid_and_other_funds": 687584, "debt_authorized": 7237000, "to_be_funded_in_future_years": 28871662, "source_sheet": "Sheet 40b1", "notes": null }, { "department_category": "PUBLIC SAFETY - FIRE & EMERGENCY SERVICES", "project_title": "Municipal Facilities and Related Improvements", "project_no": "2026-27", "estimated_total_cost": 300200, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 1200, "capital_surplus": null, "grants_in_aid_and_other_funds": null, "debt_authorized": 24000, "to_be_funded_in_future_years": 275000, "source_sheet": "Sheet 40b-Totals", "notes": null }, { "department_category": "PUBLIC SAFETY - POLICE", "project_title": "Acquisition of Equipment - Office/Computer", "project_no": "2026-28", "estimated_total_cost": 1758400, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 6500, "capital_surplus": null, "grants_in_aid_and_other_funds": null, "debt_authorized": 130000, "to_be_funded_in_future_years": 1621900, "source_sheet": "Sheet 40b-Totals", "notes": null }, { "department_category": "PUBLIC SAFETY - POLICE", "project_title": "Acquisition of Equipment - Vehicular", "project_no": "2026-29", "estimated_total_cost": 2375750, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 25750, "capital_surplus": null, "grants_in_aid_and_other_funds": null, "debt_authorized": 515000, "to_be_funded_in_future_years": 1835000, "source_sheet": "Sheet 40b-Totals", "notes": null }, { "department_category": "PUBLIC SAFETY - POLICE", "project_title": "Acquisition of Equipment - Non Vehicular", "project_no": "2026-30", "estimated_total_cost": 1695500, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 13500, "capital_surplus": null, "grants_in_aid_and_other_funds": null, "debt_authorized": 270000, "to_be_funded_in_future_years": 1412000, "source_sheet": "Sheet 40b-Totals", "notes": null }, { "department_category": "PUBLIC SAFETY - POLICE", "project_title": "Municipal Facilities and Related Improvements", "project_no": "2026-31", "estimated_total_cost": 1221500, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 1500, "capital_surplus": null, "grants_in_aid_and_other_funds": null, "debt_authorized": 30000, "to_be_funded_in_future_years": 1190000, "source_sheet": "Sheet 40b-Totals", "notes": "'To Be Funded in Future Years' = 1,190,000.00, verified directly against the scanned source (Sheet 40b-Totals) and consistent with the row's printed total." }, { "department_category": "PUBLIC WORKS", "project_title": "Acquisition of Equipment - Non Vehicular", "project_no": "2026-32", "estimated_total_cost": 683050, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 16050, "capital_surplus": null, "grants_in_aid_and_other_funds": null, "debt_authorized": 321000, "to_be_funded_in_future_years": 346000, "source_sheet": "Sheet 40b-Totals", "notes": null }, { "department_category": "PUBLIC WORKS", "project_title": "Acquisition of Equipment - Vehicular", "project_no": "2026-33", "estimated_total_cost": 3856750, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 31750, "capital_surplus": null, "grants_in_aid_and_other_funds": null, "debt_authorized": 635000, "to_be_funded_in_future_years": 3190000, "source_sheet": "Sheet 40b-Totals", "notes": null }, { "department_category": "PUBLIC WORKS", "project_title": "Municipal Facilities and Related Improvements", "project_no": "2026-34", "estimated_total_cost": 1250200, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 1200, "capital_surplus": null, "grants_in_aid_and_other_funds": null, "debt_authorized": 24000, "to_be_funded_in_future_years": 1225000, "source_sheet": "Sheet 40b-Totals", "notes": null }, { "department_category": "PUBLIC WORKS", "project_title": "Municipal Facilities and Related Improvements - Sewer", "project_no": "2026-35", "estimated_total_cost": 1623000, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 13000, "capital_surplus": null, "grants_in_aid_and_other_funds": null, "debt_authorized": 260000, "to_be_funded_in_future_years": 1350000, "source_sheet": "Sheet 40b-Totals", "notes": null }, { "department_category": "OPEN SPACE PROGRAM", "project_title": "Open Space Land Acquisition - Consultant Fees", "project_no": "2026-36", "estimated_total_cost": 35000, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": null, "capital_surplus": null, "grants_in_aid_and_other_funds": 35000, "debt_authorized": null, "to_be_funded_in_future_years": null, "source_sheet": "Sheet 40b-Totals", "notes": null }, { "department_category": "OPEN SPACE PROGRAM", "project_title": "Municipal Facilities and Related Improvements", "project_no": "2026-37", "estimated_total_cost": 2815000, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": null, "capital_surplus": null, "grants_in_aid_and_other_funds": 2815000, "debt_authorized": null, "to_be_funded_in_future_years": null, "source_sheet": "Sheet 40b-Totals", "notes": null }, { "department_category": "SWIM POOL", "project_title": "Municipal Facilities and Related Improvements", "project_no": "2026-38", "estimated_total_cost": 653250, "reserved_in_prior_years": null, "2026_budget_appropriations": null, "capital_improvement_fund": 13250, "capital_surplus": null, "grants_in_aid_and_other_funds": null, "debt_authorized": 265000, "to_be_funded_in_future_years": 375000, "source_sheet": "Sheet 40b-Totals", "notes": null }, { "department_category": "TOTAL - 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Planned spending by year for each project. 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LAND USE", "project_title": "Acquisition of Equipment - Vehicular", "project_no": "2026-19", "estimated_total_cost": 51300, "fy2026": null, "fy2027": 51300, "fy2028": null, "fy2029": null, "fy2030": null, "fy2031": null, "source_sheet": "Sheet 40c1" }, { "department_category": "HUMAN SERVICES - HEALTH/RECREATION", "project_title": "Acquisition of Equipment - Vehicular", "project_no": "2026-20", "estimated_total_cost": 130362, "fy2026": 63000, "fy2027": null, "fy2028": 67362, "fy2029": null, "fy2030": null, "fy2031": null, "source_sheet": "Sheet 40c1" }, { "department_category": "HUMAN SERVICES - HEALTH/RECREATION", "project_title": "Municipal Park Improvements", "project_no": "2026-21", "estimated_total_cost": 150200, "fy2026": 25200, "fy2027": 25000, "fy2028": 25000, "fy2029": 25000, "fy2030": 25000, "fy2031": 25000, "source_sheet": "Sheet 40c1" }, { "department_category": "HUMAN SERVICES - SENIOR CENTER", "project_title": "Municipal Facilities and Related Improvements", "project_no": "2026-22", "estimated_total_cost": 1150200, "fy2026": 25200, "fy2027": 25000, "fy2028": 25000, "fy2029": 25000, "fy2030": 525000, "fy2031": 525000, "source_sheet": "Sheet 40c1" }, { "department_category": "PUBLIC SAFETY - FIRE & EMERGENCY SERVICES", "project_title": "Acquisition of Equipment", "project_no": "2026-23", "estimated_total_cost": 1131350, "fy2026": 406350, "fy2027": 205000, "fy2028": 205000, "fy2029": 105000, "fy2030": 105000, "fy2031": 105000, "source_sheet": "Sheet 40c1" }, { "department_category": "PUBLIC SAFETY - FIRE & EMERGENCY SERVICES", "project_title": "Acquisition of Equipment - Non Vehicular", "project_no": "2026-24", "estimated_total_cost": 1774250, "fy2026": 299250, "fy2027": 675000, "fy2028": 200000, "fy2029": 200000, "fy2030": 200000, "fy2031": 200000, "source_sheet": "Sheet 40c1" }, { "department_category": "PUBLIC SAFETY - FIRE & EMERGENCY SERVICES", "project_title": "Acquisition of Equipment - Vehicular", "project_no": "2026-25", "estimated_total_cost": 8661750, "fy2026": 1916750, "fy2027": 2145000, "fy2028": 2600000, "fy2029": null, "fy2030": null, "fy2031": 2000000, "source_sheet": "Sheet 40c1" }, { "department_category": "PUBLIC SAFETY - FIRE & EMERGENCY SERVICES", "project_title": "Municipal Facilities and Related Improvements", "project_no": "2026-26", "estimated_total_cost": 150200, "fy2026": 25200, "fy2027": 25000, "fy2028": 25000, "fy2029": 25000, "fy2030": 25000, "fy2031": 25000, "source_sheet": "Sheet 40c1" }, { "department_category": "TOTAL - THIS PAGE", "project_title": null, "project_no": null, "estimated_total_cost": 37158096, "fy2026": 8286434, "fy2027": 7087300, "fy2028": 7668362, "fy2029": 4001000, "fy2030": 4507500, "fy2031": 5607500, "source_sheet": "Sheet 40c1" }, { "department_category": "PUBLIC SAFETY - FIRE & EMERGENCY SERVICES", "project_title": "Municipal Facilities and Related Improvements", "project_no": "2026-27", "estimated_total_cost": 300200, "fy2026": 25200, "fy2027": 175000, "fy2028": 25000, "fy2029": 25000, "fy2030": 25000, "fy2031": 25000, "source_sheet": "Sheet 40c-Totals" }, { "department_category": "PUBLIC SAFETY - POLICE", "project_title": "Acquisition of Equipment - Office/Computer", "project_no": "2026-28", "estimated_total_cost": 1758400, "fy2026": 136500, "fy2027": 696860, "fy2028": 376260, "fy2029": 176260, "fy2030": 246260, "fy2031": 126260, "source_sheet": "Sheet 40c-Totals" }, { "department_category": "PUBLIC SAFETY - POLICE", "project_title": "Acquisition of Equipment - Vehicular", "project_no": "2026-29", "estimated_total_cost": 2375750, "fy2026": 540750, "fy2027": 335000, "fy2028": 440000, "fy2029": 390000, "fy2030": 335000, "fy2031": 335000, "source_sheet": "Sheet 40c-Totals" }, { "department_category": "PUBLIC SAFETY - POLICE", "project_title": "Acquisition of Equipment - Non Vehicular", "project_no": "2026-30", "estimated_total_cost": 1695500, "fy2026": 283500, "fy2027": 264000, "fy2028": 264000, "fy2029": 272000, "fy2030": 340000, "fy2031": 272000, "source_sheet": "Sheet 40c-Totals" }, { "department_category": "PUBLIC SAFETY - POLICE", "project_title": "Municipal Facilities and Related Improvements", "project_no": "2026-31", "estimated_total_cost": 1221500, "fy2026": 31500, "fy2027": 30000, "fy2028": 30000, "fy2029": 1030000, "fy2030": 50000, "fy2031": 50000, "source_sheet": "Sheet 40c-Totals" }, { "department_category": "PUBLIC WORKS", "project_title": "Acquisition of Equipment - Non Vehicular", "project_no": "2026-32", "estimated_total_cost": 683050, "fy2026": 337050, "fy2027": 66000, "fy2028": 155000, "fy2029": 42000, "fy2030": 16000, "fy2031": 67000, "source_sheet": "Sheet 40c-Totals" }, { "department_category": "PUBLIC WORKS", "project_title": "Acquisition of Equipment - Vehicular", "project_no": "2026-33", "estimated_total_cost": 3856750, "fy2026": 666750, "fy2027": 1125000, "fy2028": 370000, "fy2029": 355000, "fy2030": 685000, "fy2031": 655000, "source_sheet": "Sheet 40c-Totals" }, { "department_category": "PUBLIC WORKS", "project_title": "Municipal Facilities and Related Improvements", "project_no": "2026-34", "estimated_total_cost": 1250200, "fy2026": 25200, "fy2027": 575000, "fy2028": 575000, "fy2029": 25000, "fy2030": 25000, "fy2031": 25000, "source_sheet": "Sheet 40c-Totals" }, { "department_category": "PUBLIC WORKS", "project_title": "Municipal Facilities and Related Improvements - 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ALL PROJECTS", "project_title": null, "project_no": null, "estimated_total_cost": 64707129, "fy2026": 13577234, "fy2027": 12809643, "fy2028": 12245722, "fy2029": 8527760, "fy2030": 8365810, "fy2031": 9180960, "source_sheet": "Sheet 40c-Totals" } ] }, "capital_funding_sources": { "title": "Capital Program — Summary of Anticipated Funding Sources", "description": "Source: Sheets 40d. How all projects are financed. (Current Year/Future Years/Capital Surplus/Self-Liquidating/Assessment/School columns are blank on the form.) 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HEALTH/RECREATION", "project_title": "Acquisition of Equipment - Vehicular", "estimated_total_cost": 130362, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 6518.1, "capital_surplus": null, "grants_in_aid_and_other": null, "bonds_notes_general": 123843.9, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d1" }, { "department_category": "HUMAN SERVICES - HEALTH/RECREATION", "project_title": "Municipal Park Improvements", "estimated_total_cost": 150200, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 7510, "capital_surplus": null, "grants_in_aid_and_other": null, "bonds_notes_general": 142690, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d1" }, { "department_category": "HUMAN SERVICES - SENIOR CENTER", "project_title": "Municipal Facilities and Related Improvements", "estimated_total_cost": 1150200, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 57510, "capital_surplus": null, "grants_in_aid_and_other": null, "bonds_notes_general": 1092690, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d1" }, { "department_category": "PUBLIC SAFETY - FIRE & EMERGENCY SERVICES", "project_title": "Acquisition of Equipment", "estimated_total_cost": 1131350, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 56567.5, "capital_surplus": null, "grants_in_aid_and_other": null, "bonds_notes_general": 1074782.5, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d1" }, { "department_category": "PUBLIC SAFETY - FIRE & EMERGENCY SERVICES", "project_title": "Acquisition of Equipment - Non Vehicular", "estimated_total_cost": 1774250, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 88712.5, "capital_surplus": null, "grants_in_aid_and_other": null, "bonds_notes_general": 1685537.5, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d1" }, { "department_category": "PUBLIC SAFETY - FIRE & EMERGENCY SERVICES", "project_title": "Acquisition of Equipment - Vehicular", "estimated_total_cost": 8661750, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 433087.5, "capital_surplus": null, "grants_in_aid_and_other": 200000, "bonds_notes_general": 8028662.5, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d1" }, { "department_category": "PUBLIC SAFETY - FIRE & EMERGENCY SERVICES", "project_title": "Municipal Facilities and Related Improvements", "estimated_total_cost": 150200, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 7510, "capital_surplus": null, "grants_in_aid_and_other": null, "bonds_notes_general": 142690, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d1" }, { "department_category": "TOTAL - THIS PAGE", "project_title": null, "estimated_total_cost": 37158096, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 1857904.8, "capital_surplus": null, "grants_in_aid_and_other": 687584, "bonds_notes_general": 34612607.2, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d1" }, { "department_category": "PUBLIC SAFETY - FIRE & EMERGENCY SERVICES", "project_title": "Municipal Facilities and Related Improvements", "estimated_total_cost": 300200, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 15010, "capital_surplus": null, "grants_in_aid_and_other": null, "bonds_notes_general": 285190, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d-Totals" }, { "department_category": "PUBLIC SAFETY - POLICE", "project_title": "Acquisition of Equipment - Office/Computer", "estimated_total_cost": 1758400, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 87920, "capital_surplus": null, "grants_in_aid_and_other": null, "bonds_notes_general": 1670480, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d-Totals" }, { "department_category": "PUBLIC SAFETY - POLICE", "project_title": "Acquisition of Equipment - Vehicular", "estimated_total_cost": 2375750, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 118787.5, "capital_surplus": null, "grants_in_aid_and_other": null, "bonds_notes_general": 2256962.5, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d-Totals" }, { "department_category": "PUBLIC SAFETY - POLICE", "project_title": "Acquisition of Equipment - Non Vehicular", "estimated_total_cost": 1695500, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 84775, "capital_surplus": null, "grants_in_aid_and_other": null, "bonds_notes_general": 1610725, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d-Totals" }, { "department_category": "PUBLIC SAFETY - POLICE", "project_title": "Municipal Facilities and Related Improvements", "estimated_total_cost": 1221500, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 61075, "capital_surplus": null, "grants_in_aid_and_other": null, "bonds_notes_general": 1160425, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d-Totals" }, { "department_category": "PUBLIC WORKS", "project_title": "Acquisition of Equipment - Non Vehicular", "estimated_total_cost": 683050, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 34152.5, "capital_surplus": null, "grants_in_aid_and_other": null, "bonds_notes_general": 648897.5, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d-Totals" }, { "department_category": "PUBLIC WORKS", "project_title": "Acquisition of Equipment - Vehicular", "estimated_total_cost": 3856750, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 192837.5, "capital_surplus": null, "grants_in_aid_and_other": null, "bonds_notes_general": 3663912.5, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d-Totals" }, { "department_category": "PUBLIC WORKS", "project_title": "Municipal Facilities and Related Improvements", "estimated_total_cost": 1250200, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 62510, "capital_surplus": null, "grants_in_aid_and_other": null, "bonds_notes_general": 1187690, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d-Totals" }, { "department_category": "PUBLIC WORKS", "project_title": "Municipal Facilities and Related Improvements - Sewer", "estimated_total_cost": 1623000, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 81150, "capital_surplus": null, "grants_in_aid_and_other": null, "bonds_notes_general": 1541850, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d-Totals" }, { "department_category": "OPEN SPACE PROGRAM", "project_title": "Open Space Land Acquisition - Consultant Fees", "estimated_total_cost": 35000, "current_year_2026": null, "future_years": null, "capital_improvement_fund": null, "capital_surplus": null, "grants_in_aid_and_other": 35000, "bonds_notes_general": null, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d-Totals" }, { "department_category": "OPEN SPACE PROGRAM", "project_title": "Municipal Facilities and Related Improvements", "estimated_total_cost": 2815000, "current_year_2026": null, "future_years": null, "capital_improvement_fund": null, "capital_surplus": null, "grants_in_aid_and_other": 2815000, "bonds_notes_general": null, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d-Totals" }, { "department_category": "SWIM POOL", "project_title": "Municipal Facilities and Related Improvements", "estimated_total_cost": 653250, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 32662.5, "capital_surplus": null, "grants_in_aid_and_other": null, "bonds_notes_general": 620587.5, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d-Totals" }, { "department_category": "TOTAL - ALL PROJECTS", "project_title": null, "estimated_total_cost": 64707129, "current_year_2026": null, "future_years": null, "capital_improvement_fund": 3092856.45, "capital_surplus": null, "grants_in_aid_and_other": 3537584, "bonds_notes_general": 58076688.55, "bonds_notes_self_liquidating": null, "bonds_notes_assessment": null, "bonds_notes_school": null, "source_sheet": "Sheet 40d-Totals" } ] }, "open_space_trust_fund": { "title": "Open Space, Recreation, Farmland & Historic Preservation Trust Fund", "description": "Source: Sheet 43. Voter-approved dedicated trust. USD.", "source_sheet": "Open Space Trust Fund", "columns": [ { "key": "revenues_item", "label": "REVENUES — Item" }, { "key": "fcoa", "label": "FCOA" }, { "key": "2026_usd", "label": "2026 (USD)" }, { "key": "2025_usd", "label": "2025 (USD)" }, { "key": "realized_in_cash_2025_usd", "label": "Realized in Cash 2025 (USD)" }, { "key": "column_6", "label": null } ], "rows": [ { "revenues_item": "Amount To Be Raised By Taxation", "fcoa": "54-190", "2026_usd": 1239749.98, "2025_usd": 1230670.42, "realized_in_cash_2025_usd": 1230670.42, "column_6": null }, { "revenues_item": "Interest Income", "fcoa": "54-113", "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": 195451.67, "column_6": null }, { "revenues_item": "Reserve Funds", "fcoa": "54-101", "2026_usd": 5788058.24, "2025_usd": 3040404.94, "realized_in_cash_2025_usd": 700000, "column_6": null }, { "revenues_item": "Total Trust Fund Revenues", "fcoa": "54-299", "2026_usd": 7027808.22, "2025_usd": 4271075.36, "realized_in_cash_2025_usd": 2126122.09, "column_6": null }, { "revenues_item": "APPROPRIATIONS", "fcoa": null, "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null }, { "revenues_item": "APPROPRIATIONS — Item", "fcoa": "FCOA", "2026_usd": "2026 (USD)", "2025_usd": "2025 (USD)", "realized_in_cash_2025_usd": "2025 Paid or Charged (USD)", "column_6": "2025 Reserved (USD)" }, { "revenues_item": "Development of Lands for Recreation and Conservation — Salaries & Wages", "fcoa": "54-385-1", "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null }, { "revenues_item": "Development of Lands for Recreation and Conservation — Other Expenses", "fcoa": "54-385-2", "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null }, { "revenues_item": "Maintenance of Lands for Recreation and Conservation — Salaries & Wages", "fcoa": "54-375-1", "2026_usd": 100000, "2025_usd": 100000, "realized_in_cash_2025_usd": 100000, "column_6": null }, { "revenues_item": "Maintenance of Lands for Recreation and Conservation — Other Expenses", "fcoa": "54-372-2", "2026_usd": 465000, "2025_usd": 455000, "realized_in_cash_2025_usd": 428922.89, "column_6": 26077.11 }, { "revenues_item": "Historic Preservation — Salaries & Wages", "fcoa": "54-176-1", "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null }, { "revenues_item": "Historic Preservation — Other Expenses", "fcoa": "54-176-2", "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null }, { "revenues_item": "Acquisition of Lands for Recreation and Conservation", "fcoa": "54-915-2", "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null }, { "revenues_item": "Acquisition of Farmland", "fcoa": "54-916-2", "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null }, { "revenues_item": "Down Payments on Improvements", "fcoa": "54-902-2", "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null }, { "revenues_item": "Debt Service — Payment of Bond Principal", "fcoa": "54-920-2", "2026_usd": 79028.92, "2025_usd": 77471.73, "realized_in_cash_2025_usd": 77471.73, "column_6": null }, { "revenues_item": "Debt Service — Payment of Bond Anticipation Notes and Capital Notes", "fcoa": "54-925-2", "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null }, { "revenues_item": "Debt Service — Interest on Bonds", "fcoa": "54-930-2", "2026_usd": 1962.12, "2025_usd": 2744.59, "realized_in_cash_2025_usd": 2744.59, "column_6": null }, { "revenues_item": "Debt Service — Interest on Notes", "fcoa": "54-935-2", "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null }, { "revenues_item": "Reserve for Future Use", "fcoa": "54-950-2", "2026_usd": 6381817.18, "2025_usd": 3635859.04, "realized_in_cash_2025_usd": null, "column_6": 3635859.04 }, { "revenues_item": "Total Trust Fund Appropriations", "fcoa": "54-499", "2026_usd": 7027808.22, "2025_usd": 4271075.36, "realized_in_cash_2025_usd": 609139.21, "column_6": 3661936.15 }, { "revenues_item": "SUMMARY OF PROGRAM (Sheet 43)", "fcoa": null, "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null }, { "revenues_item": "Year Referendum Passed / Implemented", "fcoa": "Nov 95, Nov 98 & Nov 12", "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null }, { "revenues_item": "Rate Assessed (per $100 of assessed valuation)", "fcoa": "0.0200", "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null }, { "revenues_item": "Total Tax Collected to date (USD)", "fcoa": "52,445,540.27", "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null }, { "revenues_item": "Total Expended to date (USD)", "fcoa": "46,657,482.03", "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null }, { "revenues_item": "Total Acreage Preserved to date (acres)", "fcoa": "1,968.150", "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null }, { "revenues_item": "Recreation land preserved in 2025", "fcoa": "(blank on form)", "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null }, { "revenues_item": "Farmland preserved in 2025", "fcoa": "(blank on form)", "2026_usd": null, "2025_usd": null, "realized_in_cash_2025_usd": null, "column_6": null } ] }, "arts_and_culture_trust": { "title": "Arts & Culture Trust Fund", "description": "Source: Sheet 44. This fund is unfunded for 2026 — all lines are blank on the form. USD.", "source_sheet": "Arts & Culture Trust", "columns": [ { "key": "item", "label": "Item" }, { "key": "fcoa", "label": "FCOA" }, { "key": "2026_usd", "label": "2026 (USD)" }, { "key": "2025_usd", "label": "2025 (USD)" }, { "key": "realized_paid_2025_usd", "label": "Realized/Paid 2025 (USD)" }, { "key": "reserved_2025_usd", "label": "Reserved 2025 (USD)" } ], "rows": [ { "item": "Amount To Be Raised By Taxation (Revenue)", "fcoa": "56-190", "2026_usd": null, "2025_usd": null, "realized_paid_2025_usd": null, "reserved_2025_usd": null }, { "item": "Reserve Funds (Revenue)", "fcoa": "56-101", "2026_usd": null, "2025_usd": null, "realized_paid_2025_usd": null, "reserved_2025_usd": null }, { "item": "Total Trust Fund Revenues", "fcoa": "56-299", "2026_usd": null, "2025_usd": null, "realized_paid_2025_usd": null, "reserved_2025_usd": null }, { "item": "Total Trust Fund Appropriations", "fcoa": "56-499", "2026_usd": null, "2025_usd": null, "realized_paid_2025_usd": null, "reserved_2025_usd": null } ] }, "dedicated_assessment": { "title": "Dedicated Assessment Budgets & Dedication by Rider", "description": "Source: Sheets 37-38. Assessment budgets are all zero/blank for 2026. USD.", "source_sheet": "Dedicated Assessment", "columns": [ { "key": "schedule", "label": "Schedule" }, { "key": "item", "label": "Item" }, { "key": "fcoa", "label": "FCOA" }, { "key": "2026_usd", "label": "2026 (USD)" }, { "key": "2025_usd", "label": "2025 (USD)" }, { "key": "realized_paid_2025_usd", "label": "Realized/Paid 2025 (USD)" } ], "rows": [ { "schedule": "Dedicated Assessment Budget (General)", "item": "Assessment Cash", "fcoa": "51-101", "2026_usd": null, "2025_usd": null, "realized_paid_2025_usd": null }, { "schedule": "Dedicated Assessment Budget (General)", "item": "Deficit (General Budget)", "fcoa": "51-885", "2026_usd": null, "2025_usd": null, "realized_paid_2025_usd": null }, { "schedule": "Dedicated Assessment Budget (General)", "item": "Total Assessment Revenues", "fcoa": "51-899", "2026_usd": null, "2025_usd": null, "realized_paid_2025_usd": null }, { "schedule": "Dedicated Assessment Budget (General)", "item": "Payment of Bond Principal", "fcoa": "51-920", "2026_usd": null, "2025_usd": null, "realized_paid_2025_usd": null }, { "schedule": "Dedicated Assessment Budget (General)", "item": "Payment of Bond Anticipation Notes", "fcoa": "51-925", "2026_usd": null, "2025_usd": null, "realized_paid_2025_usd": null }, { "schedule": "Dedicated Assessment Budget (General)", "item": "Total Assessment Appropriations", "fcoa": "51-999", "2026_usd": null, "2025_usd": null, "realized_paid_2025_usd": null }, { "schedule": "Dedicated Assessment Budget Utility", "item": "Total Utility Assessment Revenues", "fcoa": "52-899", "2026_usd": null, "2025_usd": null, "realized_paid_2025_usd": null }, { "schedule": "Dedicated Assessment Budget Utility", "item": "Total Utility Assessment Appropriations", "fcoa": "52-999", "2026_usd": null, "2025_usd": null, "realized_paid_2025_usd": null }, { "schedule": "Dedicated Assessment Budget Utility", "item": "Total Utility Assessment Revenues", "fcoa": "53-899", "2026_usd": null, "2025_usd": null, "realized_paid_2025_usd": null }, { "schedule": "Dedicated Assessment Budget Utility", "item": "Total Utility Assessment Appropriations", "fcoa": "53-999", "2026_usd": null, "2025_usd": null, "realized_paid_2025_usd": null }, { "schedule": "DEDICATION BY RIDER (N.J.S.A. 40A:4-39) — Sheet 38", "item": null, "fcoa": null, "2026_usd": null, "2025_usd": null, "realized_paid_2025_usd": null }, { "schedule": "Dedication by Rider - (N.J.S.A. 40A:4-39): \"The dedicated revenues anticipated during the year 2026 from Animal Control; State or Federal Aid for Maintenance of Libraries; Bequest, Escheat; Construction Code Fees Due Hackensack Meadowlands Development Commission; Outside Employment of Off-Duty Municipal Police Officers; Unemployment Compensation Insurance; Reimbursement of Sale of Gasoline to State Automobiles; State Training Fees - Uniform Construction Code Act; Older Americans Act - Program Contributions; Municipal Alliance on Alcoholism and Drug Abuse - Program Income; Parking Offenses Adjudication Act; Municipal Alliance Alc and Drug Abuse; Open Space, Recreation, Farmland and Historic Preservation Trust; Disposal of Forfeited Property; Storm Recovery Trust Fund; Accumulated Absences; Uniform Fire Safety Act Penalty Monies; Uniform Training & Equipment Uniform Fire Safety Act Penalty Monies; New Jersey Sales & Use Tax; Electronic Receipts Fees; Environmental Education Fair & Environmental Education Items Donations; K-9 Unit Donations; Recycling Program; EMS Operations Acceptance of Bequests/Gifts; Various Police Operations Acceptance of Bequests/Gifts; Schenck Farm Acceptance of Bequests/Gifts; Developer Fees; Municipal Public Defender; Conover Park Lighting Improvements of Bequests/Gifts; War Memorial - Vietnam & Iraq Wars of Bequests/Gifts are hereby anticipated as revenue and are hereby appropriated for the purpose to which said revenue is dedicated by statute or other legal requirement.\" (Transcribed verbatim from Sheet 38.)", "item": null, "fcoa": null, "2026_usd": null, "2025_usd": null, "realized_paid_2025_usd": null } ] }, "fund_balance_and_surplus": { "title": "Current Fund — Balance Sheet & Change in Surplus", "description": "Source: Sheet 39. Year-end financial position. USD.", "source_sheet": "Fund Balance & Surplus", "columns": [ { "key": "balance_sheet_december_31_2025", "label": "BALANCE SHEET — December 31, 2025" }, { "key": "amount_usd", "label": "Amount (USD)" }, { "key": "column_3", "label": null } ], "rows": [ { "balance_sheet_december_31_2025": "ASSETS", "amount_usd": null, "column_3": null }, { "balance_sheet_december_31_2025": "Cash and Investments", "amount_usd": 38381154.02, "column_3": null }, { "balance_sheet_december_31_2025": "Due from State of N.J. (c. 20, P.L. 1961)", "amount_usd": null, "column_3": null }, { "balance_sheet_december_31_2025": "Federal and State Grants Receivable", "amount_usd": null, "column_3": null }, { "balance_sheet_december_31_2025": "Receivables with Offsetting Reserves — Taxes Receivable", "amount_usd": 735407.36, "column_3": null }, { "balance_sheet_december_31_2025": "Receivables with Offsetting Reserves — Tax Title Lien Receivable", "amount_usd": 27553.93, "column_3": null }, { "balance_sheet_december_31_2025": "Receivables with Offsetting Reserves — Property Acquired by Tax Title Lien Liquidation", "amount_usd": 137700, "column_3": null }, { "balance_sheet_december_31_2025": "Receivables with Offsetting Reserves — Other Receivables", "amount_usd": 104099.08, "column_3": null }, { "balance_sheet_december_31_2025": "Deferred Charges Required to be in 2026 Budget", "amount_usd": null, "column_3": null }, { "balance_sheet_december_31_2025": "Deferred Charges Required to be in Budgets Subsequent to 2026", "amount_usd": null, "column_3": null }, { "balance_sheet_december_31_2025": "Total Assets", "amount_usd": 39385914.39, "column_3": null }, { "balance_sheet_december_31_2025": "LIABILITIES, RESERVES AND SURPLUS", "amount_usd": null, "column_3": null }, { "balance_sheet_december_31_2025": "Cash Liabilities", "amount_usd": 16630543.01, "column_3": null }, { "balance_sheet_december_31_2025": "Reserves for Receivables", "amount_usd": 1004760.37, "column_3": null }, { "balance_sheet_december_31_2025": "Surplus", "amount_usd": 21750611.01, "column_3": null }, { "balance_sheet_december_31_2025": "Total Liabilities, Reserves and Surplus", "amount_usd": 39385914.39, "column_3": null }, { "balance_sheet_december_31_2025": "COMPARATIVE STATEMENT OF CURRENT FUND OPERATIONS", "amount_usd": "Year 2025 (USD)", "column_3": "Year 2024 (USD)" }, { "balance_sheet_december_31_2025": "Surplus Balance, January 1", "amount_usd": 23439794.68, "column_3": 18242595.04 }, { "balance_sheet_december_31_2025": "Current Taxes (% Collected — 2025: 99.63%, 2024: 99.47%)", "amount_usd": 196017892.21, "column_3": 193432384.48 }, { "balance_sheet_december_31_2025": "Delinquent Taxes", "amount_usd": 1007325.04, "column_3": 1064130.85 }, { "balance_sheet_december_31_2025": "Other Revenues and Additions to Income", "amount_usd": 21884764.7, "column_3": 24504379.78 }, { "balance_sheet_december_31_2025": "Total Funds", "amount_usd": 242349776.63, "column_3": 237243490.15 }, { "balance_sheet_december_31_2025": "EXPENDITURES & TAX REQUIREMENTS — Municipal Appropriations", "amount_usd": 51491533.32, "column_3": 48872007.94 }, { "balance_sheet_december_31_2025": "EXPENDITURES & TAX REQUIREMENTS — School Taxes (Local & Regional)", "amount_usd": 111688841, "column_3": 108233688 }, { "balance_sheet_december_31_2025": "EXPENDITURES & TAX REQUIREMENTS — County Taxes (incl. Added Tax)", "amount_usd": 56169196.61, "column_3": 55455937.48 }, { "balance_sheet_december_31_2025": "EXPENDITURES & TAX REQUIREMENTS — Special District Taxes", "amount_usd": null, "column_3": null }, { "balance_sheet_december_31_2025": "EXPENDITURES & TAX REQUIREMENTS — Other Expenditures & Deductions", "amount_usd": 1249594.69, "column_3": 1242062.05 }, { "balance_sheet_december_31_2025": "Total Expenditures and Tax Requirements", "amount_usd": 220599165.62, "column_3": 213803695.47 }, { "balance_sheet_december_31_2025": "Less: Expenditures to be Raised by Future Taxes", "amount_usd": null, "column_3": null }, { "balance_sheet_december_31_2025": "Total Adjusted Expenditures and Tax Requirements", "amount_usd": 220599165.62, "column_3": 213803695.47 }, { "balance_sheet_december_31_2025": "Surplus Balance, December 31", "amount_usd": 21750611.01, "column_3": 23439794.68 }, { "balance_sheet_december_31_2025": "PROPOSED USE OF CURRENT FUND SURPLUS IN 2026 BUDGET", "amount_usd": null, "column_3": null }, { "balance_sheet_december_31_2025": "Surplus Balance, December 31, 2025", "amount_usd": 21750611.01, "column_3": null }, { "balance_sheet_december_31_2025": "Current Surplus Anticipated in 2026 Budget", "amount_usd": 13425000, "column_3": null }, { "balance_sheet_december_31_2025": "Surplus Balance Remaining", "amount_usd": 8325611.01, "column_3": null } ] }, "change_orders": { "title": "Change Orders (Sheet 45)", "description": "Source: Sheet 45 — Capital projects with change orders > 20% of original contract.", "source_sheet": "Change Orders", "columns": [ { "key": "field", "label": "Field" }, { "key": "value", "label": "Value" }, { "key": "source", "label": "Source" } ], "rows": [ { "field": "Change orders in the reporting period", "value": "NONE", "source": "Sheet 45" }, { "field": "Certification", "value": "I certify there were no change orders that needed prior approval per N.J.A.C. 5:30-11.", "source": "Sheet 45" }, { "field": "Certified by", "value": "Allison D. Sheehan, Municipal Clerk", "source": "Sheet 45" }, { "field": "Contact email", "value": "asheehan@westwindsortwp.com", "source": "Sheet 45" }, { "field": "Date certified", "value": "April 13, 2026", "source": "Sheet 45" } ] } }, "raw_sheets": [ { "name": "Overview", "source_file": "WW_2026_Adopted_Budget_FULL.xlsx", "row_count": 40, "column_count": 1, "cells": [ [ "WEST WINDSOR TOWNSHIP — 2026 ADOPTED BUDGET (complete dataset)" ], [ "Township of West Windsor, County of Mercer, NJ · Fiscal Year 2026 · Adopted Copy" ], [ null ], [ "PLAIN-ENGLISH SNAPSHOT (all figures taken directly from the budget; sheet noted in [ ])" ], [ "Total 2026 budget (Total General Appropriations = Total General Revenues): $57,685,649.81 [Sheets 3, 11, 29]" ], [ "How it is paid for:" ], [ " - Property taxes for municipal purposes: $28,550,275.18 [Sheet 11, line 6a]" ], [ " - Surplus (prior-year fund balance) used: $13,425,000.00 [Sheet 11, line 1]" ], [ " - Other miscellaneous revenues: $15,210,374.63 [Sheet 11, line 3]" ], [ " - Receipts from delinquent taxes: $500,000.00 [Sheet 11, line 4]" ], [ "How it is spent (appropriations):" ], [ " - Within the state spending cap ('CAPS'): $42,399,438.79 [Sheet 19, H-1]" ], [ " - Excluded from the cap (debt, capital, shared services, grants, etc.): $13,083,413.13 [Sheet 28, H-2]" ], [ " - Reserve for uncollected taxes: $2,202,797.89 [Sheet 29, M]" ], [ "Surplus: fund balance was $21,750,611.01 on 12/31/2025; $13,425,000.00 used here, leaving $8,325,611.01. [Sheet 39]" ], [ null ], [ "BUDGET PROCESS DATES (Sheets 1 & 2)" ], [ "Approved by Township Council resolution: April 13, 2026. Published: April 14, 2026." ], [ "Public hearing: May 11, 2026, 7:00 PM, 271 Clarksville Road. Reserve for uncollected taxes based on est. 98.95% collection." ], [ null ], [ "TAB INDEX" ], [ "Glossary | Officials | Budget Summary | 2025 Approps Expended | CAP Calculation | Group Insurance Recap" ], [ "Levy CAP Banks | Levy CAP Calculation | Revenues | Revenues Summary | Appropriations | Appropriations Summary" ], [ "Capital Budget 2026 | 6-Year Capital Program | Capital Funding Sources | Open Space Trust Fund | Arts & Culture Trust" ], [ "Dedicated Assessment | Fund Balance & Surplus | Change Orders" ], [ null ], [ "FIDELITY / NO-HALLUCINATION RULES" ], [ "1. Every figure is transcribed directly from the named budget sheet; no outside numbers were added." ], [ "2. Printed totals are shown exactly as printed; nothing was recomputed or 'corrected'." ], [ "3. A blank amount cell = the line is blank or '-' on the form (no amount). No '0' was invented." ], [ "4. Negative values appear in parentheses, matching the form's '( )' notation." ], [ "5. The 'Source (Sheet)' column tells you exactly where to verify a value." ], [ "6. The source is a SCANNED PDF (no digital text layer). Where a digit was unclear it was reconciled to the row/column" ], [ " printed total, and any such cell is flagged in its Notes column." ], [ "7. Functional groups & plain-language labels follow the document's own department structure and change no figure." ], [ null ], [ "KNOWN SOURCE QUIRK (flagged, not changed)" ], [ "Sheet 25 'Operations Excluded from CAPS' detail: S&W 158,662.00 + Other Expenses 6,731,589.13 = 6,890,251.13," ], [ "which is $3,500.00 below the printed total 6,893,751.13. That $3,500.00 is the 'Matching Funds for Grants' line," ], [ "which the form counts in the total but not in the S&W/OE split." ] ] }, { "name": "Glossary", "source_file": "WW_2026_Adopted_Budget_FULL.xlsx", "row_count": 30, "column_count": 2, "cells": [ [ "Glossary of Budget Terms", null ], [ "Plain-English definitions of standard New Jersey municipal-budget terms.", null ], [ null, null ], [ "Term", "Plain-English meaning" ], [ "Appropriation", "Money budgeted to spend on a specific purpose during the year." ], [ "Anticipated Revenue", "Money the township expects to receive during the year to fund the budget." ], [ "\"CAPS\" (Appropriation Cap)", "A NJ limit on how much most municipal spending can grow year to year." ], [ "Levy Cap (2% Tax Levy Cap)", "A separate NJ limit on how much the amount raised by property taxes can grow (~2%, with allowed exclusions)." ], [ "Within CAPS / Excluded from CAPS", "Whether a line counts against the appropriation cap. Debt, capital, shared services and grants are usually 'excluded'." ], [ "Surplus / Fund Balance", "Leftover money from prior years; a portion is 'anticipated' (used) each year to help fund the budget." ], [ "Reserve for Uncollected Taxes", "Money budgeted to cover the share of taxes historically not collected, keeping the township cash-solvent." ], [ "Salaries & Wages (S&W)", "The part of a line that pays employees." ], [ "Other Expenses (OE)", "Non-salary operating costs (supplies, services, contracts, utilities)." ], [ "Paid or Charged", "Amount actually spent or obligated against last year's budget." ], [ "Reserved", "Budgeted money not spent last year and set aside." ], [ "As Modified by All Transfers", "Last year's budget after mid-year transfers between lines." ], [ "FCOA", "'Functional Chart of Accounts' code — NJ's standard account number for each line." ], [ "Statutory Expenditures", "Mandatory payments required by law, e.g., pension contributions and Social Security." ], [ "PERS / PFRS", "Public Employees' / Police and Firemen's Retirement System (state pensions)." ], [ "DCRP", "Defined Contribution Retirement Program." ], [ "Debt Service", "Payments of principal and interest on bonds and notes." ], [ "Bond Anticipation Notes (BANs)", "Short-term borrowing used until bonds are issued." ], [ "Capital Improvement Fund", "A reserve providing the local 'down payment' share of capital projects." ], [ "Capital Budget vs Capital Program", "Capital Budget = this year's projects; Capital Program = the 6-year plan." ], [ "Grants / Public & Private Programs", "Outside funding (state/federal/county/private) for specific programs, offset by appropriations." ], [ "Shared Service / Interlocal Agreement", "Services shared with, provided to, or received from another government." ], [ "Dedicated Revenue / Dedication by Rider", "Money that by law can only be used for a specific purpose (open space, recycling, donations)." ], [ "Open Space Trust Fund", "Voter-approved dedicated tax for buying/maintaining open space, recreation, farmland and historic sites." ], [ "New Ratables", "Added assessed value of new construction, which expands the tax base." ], [ "Local Purpose Tax Rate (per $100)", "The municipal property-tax rate, in dollars per $100 of assessed value." ] ] }, { "name": "Officials", "source_file": "WW_2026_Adopted_Budget_FULL.xlsx", "row_count": 15, "column_count": 7, "cells": [ [ "Municipal Officials & Governing Body", null, null, null, null, null, null ], [ "Source: Sheet A (2026 Municipal Data Sheet).", null, null, null, null, null, null ], [ null, null, null, null, null, null, null ], [ "Category", "Role", "Name", "Certification / License No.", "Date of Original Appointment", "Term Expires", "Source (Sheet)" ], [ "Elected", "Mayor", "Hemant Marathe, Ph.D.", null, null, "01/14/2030", "Sheet A" ], [ "Elected", "Council President", "Sonia Gawas", null, null, "1/14/2028", "Sheet A" ], [ "Elected", "Council Vice President", "Andrea Mandel", null, null, "1/14/2028", "Sheet A" ], [ "Elected", "Council Member", "Joe Charles", null, null, "1/14/2030", "Sheet A" ], [ "Elected", "Council Member", "Linda Geevers", null, null, "1/14/2030", "Sheet A" ], [ "Elected", "Council Member", "Daniel Weiss", null, null, "1/14/2028", "Sheet A" ], [ "Appointed", "Municipal Clerk", "Allison D. Sheehan", "C-2077 (Cert. No.)", "9/1/2024", null, "Sheet A" ], [ "Appointed", "Tax Collector", "Kelly A. Montecinos", "CTC-1581 (Cert. No.)", null, null, "Sheet A" ], [ "Appointed", "Chief Financial Officer", "John V. Mauder", "N-0436 (Cert. No.)", null, null, "Sheet A" ], [ "Appointed", "Registered Municipal Accountant", "Warren Korecky", "419 (Lic. No.)", null, null, "Sheet A" ], [ "Appointed", "Municipal Attorney", "Michael W. Herbert", null, null, null, "Sheet A" ] ] }, { "name": "Budget Summary", "source_file": "WW_2026_Adopted_Budget_FULL.xlsx", "row_count": 14, "column_count": 5, "cells": [ [ "Summary of Current Fund Section of Approved Budget — 2026", null, null, null, null ], [ "Source: Sheet 3. Big-picture totals. Amounts USD.", null, null, null, null ], [ null, null, null, null, null ], [ "Line", "Description", "Reference (Item / Sheet / Statute)", "Amount 2026 (USD)", "Source (Sheet)" ], [ "1(a)", "Appropriations within \"CAPS\" — Municipal Purposes", "Item H-1, Sheet 19; N.J.S.A. 40A:4-45.2", 42399438.79, "Sheet 3" ], [ "2(a)", "Appropriations excluded from \"CAPS\" — Municipal Purposes", "Item H-2, Sheet 28; N.J.S.A. 40A:4-53.3", 13083413.13, "Sheet 3" ], [ "2(b)", "Appropriations excluded from \"CAPS\" — Local District School Purposes in Municipal Budget", "Item K, Sheet 29", null, "Sheet 3" ], [ "—", "Total General Appropriations excluded from \"CAPS\"", "Item O, Sheet 29", 13083413.13, "Sheet 3" ], [ "3", "Reserve for Uncollected Taxes (based on est. 98.95% of tax collections)", "Item M, Sheet 29", 2202797.89, "Sheet 3" ], [ "4", "Total General Appropriations", "Item 9, Sheet 29", 57685649.81, "Sheet 3" ], [ "5", "Less: Anticipated Revenues Other Than Current Property Tax", "Item 5, Sheet 11", 29135374.63, "Sheet 3" ], [ "6(a)", "Amount to be Raised by Taxes — Local Tax for Municipal Purposes (incl. Reserve for Uncollected Taxes)", "Item 6(a), Sheet 11", 28550275.18, "Sheet 3" ], [ "6(b)", "Amount to be Raised by Taxes — Addition to Local District School Tax", "Item 6(b), Sheet 11", null, "Sheet 3" ], [ "6(c)", "Amount to be Raised by Taxes — Minimum Library Tax", null, null, "Sheet 3" ] ] }, { "name": "2025 Approps Expended", "source_file": "WW_2026_Adopted_Budget_FULL.xlsx", "row_count": 13, "column_count": 3, "cells": [ [ "Summary of 2025 Appropriations Expended and Canceled", null, null ], [ "Source: Sheet 3a — General Budget column (Utility columns blank). USD.", null, null ], [ null, null, null ], [ "Description", "General Budget (USD)", "Source (Sheet)" ], [ "Budget Appropriations - Adopted Budget", 53640693.18, "Sheet 3a" ], [ "Budget Appropriations Added by N.J.S.A. 40A:4-87", null, "Sheet 3a" ], [ "Emergency Appropriations", null, "Sheet 3a" ], [ "Total Appropriations", 53640693.18, "Sheet 3a" ], [ "Expenditures: Paid or Charged (Including Reserve for Uncollected Taxes)", 51188779.23, "Sheet 3a" ], [ "Expenditures: Reserved", 2451913.92, "Sheet 3a" ], [ "Unexpended Balances Canceled", 0.03, "Sheet 3a" ], [ "Total Expenditures and Unexpended Balances Canceled", 53640693.18, "Sheet 3a" ], [ "Overexpenditures", null, "Sheet 3a" ] ] }, { "name": "CAP Calculation", "source_file": "WW_2026_Adopted_Budget_FULL.xlsx", "row_count": 35, "column_count": 5, "cells": [ [ "Appropriation \"CAP\" Calculation", null, null, null, null ], [ "Source: Sheet 3b. How the maximum in-cap spending was computed. USD.", null, null, null, null ], [ null, null, null, null, null ], [ "Section", "Line Item", "Amount (USD)", "Rate", "Source (Sheet)" ], [ "CAP Base & Exceptions", "Total General Appropriations for 2025", 53465918.92, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "Cap Base Adjustment", 291950, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "Subtotal", 53757868.92, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "Exceptions — Total Other Operations", 4043450, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "Exceptions — Total Uniform Construction Code", null, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "Exceptions — Total Interlocal Service Agreement", 1584822, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "Exceptions — Total Additional Appropriations", null, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "Exceptions — Total Capital Improvements", 550000, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "Exceptions — Total Debt Service", 5243125, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "Exceptions — Transferred to Board of Education", null, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "Exceptions — Type I School Debt", null, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "Exceptions — Total Public & Private Programs", 7356.09, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "Exceptions — Judgements", null, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "Exceptions — Total Deferred Charges", null, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "Exceptions — Cash Deficit", null, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "Exceptions — Reserve for Uncollected Taxes", 2149159.83, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "Total Exceptions", 13577912.92, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "Amount on Which CAP is Applied", 40179956, null, "Sheet 3b" ], [ "CAP Base & Exceptions", "2.0% CAP", 803599.12, "2.0%", "Sheet 3b" ], [ "CAP Base & Exceptions", "Allowable Operating Appropriations before Additional Exceptions (N.J.S.A. 40A:4-45.3)", 40983555.12, null, "Sheet 3b" ], [ "Allowable Maximum", "Allowable Operating Appropriations before Additional Exceptions (N.J.S.A. 40A:4-45.3)", 40983555.12, null, "Sheet 3b" ], [ "Allowable Maximum", "Additions — New Construction (Assessor Certification)", 552988.49, null, "Sheet 3b" ], [ "Allowable Maximum", "Additions — 2024 Cap Bank Available", 98427.06, null, "Sheet 3b" ], [ "Allowable Maximum", "Additions — 2025 Cap Bank Available", 755655.61, null, "Sheet 3b" ], [ "Allowable Maximum", "Total Additions", 1407071.16, null, "Sheet 3b" ], [ "Allowable Maximum", "Maximum Appropriations within \"CAPS\" @ 2.0%", 42390626.28, "2.0%", "Sheet 3b" ], [ "Allowable Maximum", "Additional Increase to COLA rate", null, "3.5%", "Sheet 3b" ], [ "Allowable Maximum", "Amount of Increase allowable", 602699.34, "1.5%", "Sheet 3b" ], [ "Allowable Maximum", "Maximum Appropriations within \"CAPS\" @ 3.5%", 42993325.62, "3.5%", "Sheet 3b" ], [ "Allowable Maximum", "Total General Appropriations for Municipal Purposes (Sheet 19, H-1)", 42399438.79, null, "Sheet 3b" ], [ "Allowable Maximum", "Over or (Under) Appropriations Cap", -593886.83, null, "Sheet 3b" ] ] }, { "name": "Group Insurance Recap", "source_file": "WW_2026_Adopted_Budget_FULL.xlsx", "row_count": 13, "column_count": 4, "cells": [ [ "Recap of Group Insurance Appropriation", null, null, null ], [ "Source: Sheet 3b(2), left panel. USD unless noted.", null, null, null ], [ null, null, null, null ], [ "Line Item", "Amount (USD)", "Note", "Source (Sheet)" ], [ "Estimated Group Insurance Costs - 2026", 8880000, null, "Sheet 3b(2)" ], [ "Less: Contribution from all eligible employees", 1223000, null, "Sheet 3b(2)" ], [ "Subtotal (estimated costs less employee contributions)", 7657000, null, "Sheet 3b(2)" ], [ "Budgeted Group Insurance - Inside CAP", 6299280, null, "Sheet 3b(2)" ], [ "Budgeted Group Insurance - Utilities", null, null, "Sheet 3b(2)" ], [ "Budgeted Group Insurance - Outside CAP", 1357720, null, "Sheet 3b(2)" ], [ "TOTAL Budgeted Group Insurance", 7657000, null, "Sheet 3b(2)" ], [ "Employees electing health benefits opt-out for 2026", 55, "count of employees (not USD)", "Sheet 3b(2)" ], [ "Health Benefits Waiver - Salaries and Wages", 165000, null, "Sheet 3b(2)" ] ] }, { "name": "Levy CAP Banks", "source_file": "WW_2026_Adopted_Budget_FULL.xlsx", "row_count": 9, "column_count": 8, "cells": [ [ "\"2010\" Levy CAP Banks", null, null, null, null, null, null, null ], [ "Source: Sheet 3b(2), right panel. Whole USD as printed.", null, null, null, null, null, null, null ], [ null, null, null, null, null, null, null, null ], [ "Bank Year", "Maximum Allowable Amount to be Raised by Taxation", "Amount to be Raised by Taxation for Municipal Purpose", "Available for Banking", "Amount Used in CY 2026", "Balance (Expire / Carry Forward)", "Banking Period", "Source (Sheet)" ], [ "2023", 31313198, 26142862, 5170336, null, 5170336, "Available CY 2026; Balance to Expire", "Sheet 3b(2)" ], [ "2024", 27041947, 26517846, 524101, null, 524101, "Available CY 2026-CY 2027; Carry Forward CY 2027", "Sheet 3b(2)" ], [ "2025", 29279079, 26281888, 2997191, null, 2997191, "Available CY 2026-CY 2028; Carry Forward CY 2027-CY 2028", "Sheet 3b(2)" ], [ "2026", 29097621, 28550275, 547346, null, null, "Available CY 2027-CY 2029", "Sheet 3b(2)" ], [ "Total Levy CAP Bank", null, null, null, null, 4068637, null, "Sheet 3b(2)" ] ] }, { "name": "Levy CAP Calculation", "source_file": "WW_2026_Adopted_Budget_FULL.xlsx", "row_count": 35, "column_count": 5, "cells": [ [ "Summary Levy CAP Calculation (NJ 2010 Local Unit Levy Cap Law)", null, null, null, null ], [ "Source: Sheet 3 - Levy CAP. USD unless flagged in 'Type / Note'.", null, null, null, null ], [ null, null, null, null, null ], [ "Section", "Line Item", "Amount", "Type / Note", "Source (Sheet)" ], [ "Levy CAP Calculation", "Prior Year Amount to be Raised by Taxation", 26281888.49, "USD", "Sheet 3-Levy CAP" ], [ "Levy CAP Calculation", "Less: Prior Year Deferred Charges to Future Taxation Unfunded", null, "USD", "Sheet 3-Levy CAP" ], [ "Levy CAP Calculation", "Less: Prior Year Deferred Charges: Emergencies", null, "USD", "Sheet 3-Levy CAP" ], [ "Levy CAP Calculation", "Less: Prior Year Recycling Tax", null, "USD", "Sheet 3-Levy CAP" ], [ "Levy CAP Calculation", "Net Prior Year Tax Levy for Municipal Purpose Tax for CAP Calculation", 26281888.49, "USD", "Sheet 3-Levy CAP" ], [ "Levy CAP Calculation", "Plus 2% CAP Increase", 525637.77, "USD", "Sheet 3-Levy CAP" ], [ "Levy CAP Calculation", "Adjusted Tax Levy", 26807526.26, "USD", "Sheet 3-Levy CAP" ], [ "Levy CAP Calculation", "Plus: Assumption of Service/Function", null, "USD", "Sheet 3-Levy CAP" ], [ "Levy CAP Calculation", "Adjusted Tax Levy Prior to Exclusions", 26807526.26, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Adjusted Tax Levy Prior to Exclusions", 26807526.26, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Exclusions — Allowable Shared Service Agreements Increase", null, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Exclusions — Allowable Health Insurance Costs Increase", 1478860, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Exclusions — Allowable Pension Obligations Increases", 85826, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Exclusions — Allowable LOSAP Increase", null, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Exclusions — Allowable Capital Improvements Increase", null, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Exclusions — Allowable Debt Service and Capital Leases Inc.", 172420, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Exclusions — Recycling Tax appropriation", null, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Exclusions — Deferred Charge to Future Taxation Unfunded", null, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Exclusions — Current Year Deferred Charges: Emergencies", null, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Add Total Exclusions", 1737106, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Less Cancelled or Unexpended Waivers", null, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Less Cancelled or Unexpended Exclusions", null, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Adjusted Tax Levy (after exclusions)", 28544632.26, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Additions — New Ratables - Increase for new construction", 129505500, "Assessed valuation (USD), NOT a levy", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Additions — Prior Year's Local Purpose Tax Rate (per $100)", 0.427, "Tax rate per $100, NOT a dollar amount", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Additions — New Ratable Adjustment to Levy", 552988.49, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Additions — Amounts approved by Referendum", null, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "Additions — Levy CAP Bank Applied", null, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "MAXIMUM ALLOWABLE AMOUNT TO BE RAISED BY TAXATION", 29097620.74, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "AMOUNT TO BE RAISED BY TAXATION FOR MUNICIPAL PURPOSES", 28550275.18, "USD", "Sheet 3-Levy CAP" ], [ "Exclusions & Maximum", "OVER OR (UNDER) 2% LEVY CAP", -547345.57, "USD", "Sheet 3-Levy CAP" ] ] }, { "name": "Revenues", "source_file": "WW_2026_Adopted_Budget_FULL.xlsx", "row_count": 73, "column_count": 8, "cells": [ [ "Current Fund — Anticipated Revenues (all line items)", null, null, null, null, null, null, null ], [ "Source: Sheets 4-10. Grouped by the budget's own sections + plain-language category. USD.", null, null, null, null, null, null, null ], [ null, null, null, null, null, null, null, null ], [ "Section", "Plain-Language Category", "Revenue Source", "FCOA", "Anticipated 2026 (USD)", "Anticipated 2025 (USD)", "Realized in Cash 2025 (USD)", "Source (Sheet)" ], [ "Surplus", "Surplus (prior-year fund balance used)", "Surplus Anticipated", "08-101", 13425000, 13425000, 13425000, "Sheet 4" ], [ "Surplus", "Surplus (prior-year fund balance used)", "Surplus Anticipated with Prior Written Consent of Director of LGS", "08-102", null, null, null, "Sheet 4" ], [ "Surplus", "Surplus (prior-year fund balance used)", "Total Surplus Anticipated", "08-100", 13425000, 13425000, 13425000, "Sheet 4" ], [ "Section A", "Local revenues (licenses, fees, fines, interest, sewer, rents)", "Licenses: Alcoholic Beverages", "08-103", 40250, 40250, 41000, "Sheet 4" ], [ "Section A", "Local revenues (licenses, fees, fines, interest, sewer, rents)", "Licenses: Other", "08-104", 40000, 40000, 82400, "Sheet 4" ], [ "Section A", "Local revenues (licenses, fees, fines, interest, sewer, rents)", "Fees and Permits", "08-105", 285742, 285742, 302531.75, "Sheet 4" ], [ "Section A", "Local revenues (licenses, fees, fines, interest, sewer, rents)", "Fines and Costs: Municipal Court", "08-110", 410000, 325000, 510572.77, "Sheet 4" ], [ "Section A", "Local revenues (licenses, fees, fines, interest, sewer, rents)", "Fines and Costs: Other", "08-109", null, null, null, "Sheet 4" ], [ "Section A", "Local revenues (licenses, fees, fines, interest, sewer, rents)", "Interest and Costs on Taxes", "08-112", 200000, 200000, 285827.93, "Sheet 4" ], [ "Section A", "Local revenues (licenses, fees, fines, interest, sewer, rents)", "Interest and Costs on Assessments", "08-115", null, null, null, "Sheet 4" ], [ "Section A", "Local revenues (licenses, fees, fines, interest, sewer, rents)", "Parking Meters", "08-111", null, null, null, "Sheet 4" ], [ "Section A", "Local revenues (licenses, fees, fines, interest, sewer, rents)", "Interest on Investments and Deposits", "08-113", 1400000, 900000, 2479036.37, "Sheet 4" ], [ "Section A", "Local revenues (licenses, fees, fines, interest, sewer, rents)", "Anticipated Utility Operating Surplus", "08-114", null, null, null, "Sheet 4" ], [ "Section A", "Local revenues (licenses, fees, fines, interest, sewer, rents)", "Board of Health - Fees and Permits", "08-105", 15000, 15000, 22595, "Sheet 4" ], [ "Section A", "Local revenues (licenses, fees, fines, interest, sewer, rents)", "Sewer Connection - Fees and Permits", "08-105", 263000, 13000, 507166.45, "Sheet 4" ], [ "Section A", "Local revenues (licenses, fees, fines, interest, sewer, rents)", "Sewer Service Charges", "08-123", 3900000, 3800000, 4025514.3, "Sheet 4a" ], [ "Section A", "Local revenues (licenses, fees, fines, interest, sewer, rents)", "Rents from Lease - Post Office", "08-118", 70662.8, 70662.8, 71946.82, "Sheet 4a" ], [ "Section A", "Local revenues (licenses, fees, fines, interest, sewer, rents)", "Reserve for Township Rental Property", "08-118", 421128.14, 421128.14, 421128.14, "Sheet 4a" ], [ "Section A", "Local revenues (licenses, fees, fines, interest, sewer, rents)", "Recreation Fees (Pool Memberships)", "08-105", 342000, 342000, 363816, "Sheet 4a" ], [ "Section A", "Local revenues (licenses, fees, fines, interest, sewer, rents)", "Total Section A: Local Revenue", "08-001", 7387782.94, 6452782.94, 9113535.53, "Sheet 4c" ], [ "Section B", "State aid", "Transitional Aid", "09-212", null, null, null, "Sheet 5" ], [ "Section B", "State aid", "Energy Receipts Tax (P.L. 1997, Ch. 162 & 167)", "09-202", 2216154, 2216153, 2216153.58, "Sheet 5" ], [ "Section B", "State aid", "Garden State Trust", "09-206", null, null, null, "Sheet 5" ], [ "Section B", "State aid", "Watershed Aid", "09-207", null, null, null, "Sheet 5" ], [ "Section B", "State aid", "Municipal Relief Fund", null, null, null, null, "Sheet 5" ], [ "Section B", "State aid", "Total Section B: State Aid Without Offsetting Appropriations", "09-001", 2216154, 2216153, 2216153.58, "Sheet 5" ], [ "Section C", "Construction code fees", "Uniform Construction Code Fees", "08-160", 2000000, 2000000, 4821047.75, "Sheet 6" ], [ "Section C", "Construction code fees", "Additional Dedicated Uniform Construction Code Fees", "08-160", null, null, null, "Sheet 6" ], [ "Section C", "Construction code fees", "Total Section C: Dedicated UCC Fees Offset with Appropriations", "08-002", 2000000, 2000000, 4821047.75, "Sheet 6" ], [ "Section D", "Shared service agreements (income)", "Parking Authority - Police and Data Processing Services", "11-119", 59000, 59000, 54083.26, "Sheet 7" ], [ "Section D", "Shared service agreements (income)", "Robbinsville Township - Health Services", "11-114", 97162, 95257, 95257, "Sheet 7" ], [ "Section D", "Shared service agreements (income)", "Hightstown Borough - Health Services", "11-114", null, 25214, 25213, "Sheet 7" ], [ "Section D", "Shared service agreements (income)", "WWP Regional School District - Police Services Class III", "11-106", 475000, 485000, 289499.91, "Sheet 7" ], [ "Section D", "Shared service agreements (income)", "Total Section D: Shared Service Agreements Offset With Appropriations", "11-001", 631162, 664471, 464053.17, "Sheet 7b" ], [ "Section E", "Additional offset revenues", "Total Section E: Additional Revenues Offset with Appropriations", "08-003", null, null, null, "Sheet 8" ], [ "Section F", "Grants (public & private)", "Clean Communities Program", "10-602", null, 81351.43, 81351.43, "Sheet 9" ], [ "Section F", "Grants (public & private)", "Alcohol Education and Rehabilitation Fund", "10-501", null, 1134.83, 1134.83, "Sheet 9" ], [ "Section F", "Grants (public & private)", "Body Armor Fund", "10-505", 4973.13, 3856.09, 3856.09, "Sheet 9" ], [ "Section F", "Grants (public & private)", "Sustaining Local Public Health Infrastructure", "10-627", 24951, null, null, "Sheet 9" ], [ "Section F", "Grants (public & private)", "Distracted Driving Crackdown", "10-739", null, null, null, "Sheet 9" ], [ "Section F", "Grants (public & private)", "Sustainable Jersey Small Grant", "10-600", null, 2500, 2500, "Sheet 9" ], [ "Section F", "Grants (public & private)", "Safe Corridors", "10-508", null, null, null, "Sheet 9" ], [ "Section F", "Grants (public & private)", "Drunk Driving Enforcement Fund", "10-745", null, null, null, "Sheet 9" ], [ "Section F", "Grants (public & private)", "Click It or Ticket", "10-507", null, null, null, "Sheet 9" ], [ "Section F", "Grants (public & private)", "Strengthening Local Public Health Capacity 2025", "10-621", null, null, null, "Sheet 9" ], [ "Section F", "Grants (public & private)", "Strengthening Local Public Health Capacity (PHIG) - 2026", "10-621", null, 42534, 42534, "Sheet 9" ], [ "Section F", "Grants (public & private)", "Strengthening Local Public Health Capacity (OP) - 2026", "10-621", null, 22254, 22254, "Sheet 9" ], [ "Section F", "Grants (public & private)", "COVID-19 Vaccination Supplemental", "10-622", null, null, null, "Sheet 9" ], [ "Section F", "Grants (public & private)", "Strengthening Local Public Health Capacity (ELPHI)", "10-623", null, null, null, "Sheet 9" ], [ "Section F", "Grants (public & private)", "Body Worn Camera Grant", "10-712", null, null, null, "Sheet 9" ], [ "Section F", "Grants (public & private)", "Local Recreation Improvement Program", "10-624", null, null, null, "Sheet 9" ], [ "Section F", "Grants (public & private)", "Mercer County - CEHA Grant", "10-774", null, 25000, 25000, "Sheet 9" ], [ "Section F", "Grants (public & private)", "NJACCHO Training Grant", "10-626", null, null, null, "Sheet 9" ], [ "Section F", "Grants (public & private)", "Mercer County ARPA Funds - Senior Center", "10-774", null, null, null, "Sheet 9" ], [ "Section F", "Grants (public & private)", "Total Section F: Public and Private Revenues", "10-001", 29924.13, 178630.35, 178630.35, "Sheet 9i" ], [ "Section G", "Other special items", "Utility Operating Surplus of Prior Year", "08-116", null, null, null, "Sheet 10" ], [ "Section G", "Other special items", "Hotel Occupancy Tax", "08-107", 600000, 600000, 723847.18, "Sheet 10" ], [ "Section G", "Other special items", "Diversified Developers - Police Services", "08-240", 245538, 237372, 245538, "Sheet 10" ], [ "Section G", "Other special items", "Assessment Trust Fund - Fund Balance", "08-241", 43374.19, 141142.48, 141142.48, "Sheet 10" ], [ "Section G", "Other special items", "General Capital Fund - Fund Balance", "08-228", 514133.11, 290016, 290016, "Sheet 10" ], [ "Section G", "Other special items", "Local Parking Authority - Available Surplus Funds", "08-242", null, null, null, "Sheet 10" ], [ "Section G", "Other special items", "Other Trust Fund Reserve for Municipal Share of Developer Escrow", "08-244", 3650, 3650, 3650, "Sheet 10" ], [ "Section G", "Other special items", "Cable Television Franchise Fees", "08-117", 218465.34, 226923.79, 226923.79, "Sheet 10" ], [ "Section G", "Other special items", "Local Parking Authority - Mutual Agreement", "08-245", 50000, 50000, 50000, "Sheet 10" ], [ "Section G", "Other special items", "Princeton University Agreement", "08-246", 800000, null, null, "Sheet 10" ], [ "Section G", "Other special items", "Ambulatory Services - Third Party Billing", "08-247", 390000, 290000, 500888.91, "Sheet 10" ], [ "Section G", "Other special items", "Uniform Fire Safety Act", "08-106", 80190.92, 82663.13, 80190.92, "Sheet 10" ], [ "Section G", "Other special items", "American Rescue Plan Funds (Tranche 1 & 2)", "08-243", null, null, null, "Sheet 10" ], [ "Section G", "Other special items", "Total Section G: Other Special Items", "08-004", 2945351.56, 1921767.4, 2262197.28, "Sheet 10n" ] ] }, { "name": "Revenues Summary", "source_file": "WW_2026_Adopted_Budget_FULL.xlsx", "row_count": 21, "column_count": 7, "cells": [ [ "Summary of Revenues", null, null, null, null, null, null ], [ "Source: Sheet 11. USD.", null, null, null, null, null, null ], [ null, null, null, null, null, null, null ], [ "Line", "Description", "FCOA", "Anticipated 2026 (USD)", "Anticipated 2025 (USD)", "Realized in Cash 2025 (USD)", "Source (Sheet)" ], [ "1", "Surplus Anticipated", "08-101", 13425000, 13425000, 13425000, "Sheet 11" ], [ "2", "Surplus Anticipated with Prior Written Consent of Director of LGS", "08-102", null, null, null, "Sheet 11" ], [ "3", "Total Section A: Local Revenues", "08-001", 7387782.94, 6452782.94, 9113535.53, "Sheet 11" ], [ "3", "Total Section B: State Aid Without Offsetting Appropriations", "09-001", 2216154, 2216153, 2216153.58, "Sheet 11" ], [ "3", "Total Section C: Dedicated UCC Fees Offset with Appropriations", "08-002", 2000000, 2000000, 4821047.75, "Sheet 11" ], [ "3", "Total Section D: Shared Service Agreements", "11-001", 631162, 664471, 464053.17, "Sheet 11" ], [ "3", "Total Section E: Additional Revenues", "08-003", null, null, null, "Sheet 11" ], [ "3", "Total Section F: Public and Private Revenues", "10-001", 29924.13, 178630.35, 178630.35, "Sheet 11" ], [ "3", "Total Section G: Other Special Items", "08-004", 2945351.56, 1921767.4, 2262197.28, "Sheet 11" ], [ "3", "Total Miscellaneous Revenues", "13-099", 15210374.63, 13433804.69, 19055617.66, "Sheet 11" ], [ "4", "Receipts from Delinquent Taxes", "15-499", 500000, 500000, 1007325.04, "Sheet 11" ], [ "5", "Subtotal General Revenues (Items 1,2,3 and 4)", "13-199", 29135374.63, 27358804.69, 33487942.7, "Sheet 11" ], [ "6(a)", "Local Tax for Municipal Purposes Incl. Reserve for Uncollected Taxes", "07-190", 28550275.18, 26281888.49, null, "Sheet 11" ], [ "6(b)", "Addition to Local District School Tax", "07-191", null, null, null, "Sheet 11" ], [ "6(c)", "Minimum Library Tax", "07-192", null, null, null, "Sheet 11" ], [ "6", "Total Amount to be Raised by Taxes for Support of Municipal Budget", "07-199", 28550275.18, 26281888.49, 29078344.01, "Sheet 11" ], [ "7", "Total General Revenues", "13-299", 57685649.81, 53640693.18, 62566286.71, "Sheet 11" ] ] }, { "name": "Appropriations", "source_file": "WW_2026_Adopted_Budget_FULL.xlsx", "row_count": 174, "column_count": 14, "cells": [ [ "Current Fund — Appropriations (all line items)", null, null, null, null, null, null, null, null, null, null, null, null, null ], [ "Source: Sheets 12-29. Functional Group & plain labels follow the document's departments. 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null, "Sheet 24a", null ], [ "Grants — Public & Private Programs", "Excluded from CAPS", "Public and Private Programs Offset by Revenues", "Strengthening Local Public Health Capacity (OP) - 2026", "Other Expenses", "41-621-2", null, 22254, null, 22254, 22254, null, "Sheet 24a", null ], [ "Grants — Public & Private Programs", "Excluded from CAPS", "Public and Private Programs Offset by Revenues", "COVID-19 Vaccination Supplemental", "Other Expenses", "41-622-2", null, null, null, null, null, null, "Sheet 24a", null ], [ "Grants — Public & Private Programs", "Excluded from CAPS", "Public and Private Programs Offset by Revenues", "Strengthening Local Public Health Capacity (ELPHI)", "Other Expenses", "41-623-2", 24951, null, null, null, null, null, "Sheet 24a", null ], [ "Grants — Public & Private Programs", "Excluded from CAPS", "Public and Private Programs Offset by Revenues", "CY22 ARP - Firefighter Grant Award", "Other Expenses", "41-712-2", null, null, null, null, null, null, "Sheet 24a", null ], [ "Grants — Public & Private Programs", "Excluded from CAPS", "Public and Private Programs Offset by Revenues", "Mercer County CEHA Grant", "Other Expenses", "41-774-2", null, 25000, null, 25000, 25000, null, "Sheet 24a", null ], [ "Grants — Public & Private Programs", "Excluded from CAPS", "Public and Private Programs Offset by Revenues", "Sustaining Local Public Health Infrastructure", "Other Expenses", "41-621-2", null, null, null, null, null, null, "Sheet 24a", null ], [ "Grants — Public & Private Programs", "Excluded from CAPS", "Public and Private Programs Offset by Revenues", "Body Worn Camera Grant", "Other Expenses", "41-502-2", null, null, null, null, null, null, "Sheet 24a", null ], [ "Grants — Public & Private Programs", "Excluded from CAPS", "TOTAL", "Total Public and Private Programs Offset by Revenues", "Total", "40-999", 33424.13, 182130.35, null, 182130.35, 178630.35, 3500, "Sheet 25", "Subtotal" ], [ "Public Works & Utilities", "Excluded from CAPS", 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POLICE", "Acquisition of Equipment - Vehicular", "2026-29", 2375750, null, null, 25750, null, null, 515000, 1835000, "Sheet 40b-Totals", null ], [ "PUBLIC SAFETY - POLICE", "Acquisition of Equipment - Non Vehicular", "2026-30", 1695500, null, null, 13500, null, null, 270000, 1412000, "Sheet 40b-Totals", null ], [ "PUBLIC SAFETY - POLICE", "Municipal Facilities and Related Improvements", "2026-31", 1221500, null, null, 1500, null, null, 30000, 1190000, "Sheet 40b-Totals", "'To Be Funded in Future Years' = 1,190,000.00, verified directly against the scanned source (Sheet 40b-Totals) and consistent with the row's printed total." ], [ "PUBLIC WORKS", "Acquisition of Equipment - Non Vehicular", "2026-32", 683050, null, null, 16050, null, null, 321000, 346000, "Sheet 40b-Totals", null ], [ "PUBLIC WORKS", "Acquisition of Equipment - Vehicular", "2026-33", 3856750, null, null, 31750, null, null, 635000, 3190000, "Sheet 40b-Totals", null ], [ "PUBLIC WORKS", "Municipal Facilities and Related Improvements", "2026-34", 1250200, null, null, 1200, null, null, 24000, 1225000, "Sheet 40b-Totals", null ], [ "PUBLIC WORKS", "Municipal Facilities and Related Improvements - 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Planned spending by year for each project. 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Consultant Fees", 35000, null, null, null, null, 35000, null, null, null, null, "Sheet 40d-Totals" ], [ "OPEN SPACE PROGRAM", "Municipal Facilities and Related Improvements", 2815000, null, null, null, null, 2815000, null, null, null, null, "Sheet 40d-Totals" ], [ "SWIM POOL", "Municipal Facilities and Related Improvements", 653250, null, null, 32662.5, null, null, 620587.5, null, null, null, "Sheet 40d-Totals" ], [ "TOTAL - ALL PROJECTS", null, 64707129, null, null, 3092856.45, null, 3537584, 58076688.55, null, null, null, "Sheet 40d-Totals" ] ] }, { "name": "Open Space Trust Fund", "source_file": "WW_2026_Adopted_Budget_FULL.xlsx", "row_count": 47, "column_count": 6, "cells": [ [ "Open Space, Recreation, Farmland & Historic Preservation Trust Fund", null, null, null, null, null ], [ "Source: Sheet 43. Voter-approved dedicated trust. USD.", null, null, null, null, null ], [ null, null, null, null, null, null ], [ "REVENUES — Item", "FCOA", "2026 (USD)", "2025 (USD)", "Realized in Cash 2025 (USD)", null ], [ "Amount To Be Raised By Taxation", "54-190", 1239749.98, 1230670.42, 1230670.42, null ], [ "Interest Income", "54-113", null, null, 195451.67, null ], [ "Reserve Funds", "54-101", 5788058.24, 3040404.94, 700000, null ], [ "Total Trust Fund Revenues", "54-299", 7027808.22, 4271075.36, 2126122.09, null ], [ null, null, null, null, null, null ], [ "APPROPRIATIONS", null, null, null, null, null ], [ "APPROPRIATIONS — Item", "FCOA", "2026 (USD)", "2025 (USD)", "2025 Paid or Charged (USD)", "2025 Reserved (USD)" ], [ "Development of Lands for Recreation and Conservation — Salaries & Wages", "54-385-1", null, null, null, null ], [ "Development of Lands for Recreation and Conservation — Other Expenses", "54-385-2", null, null, null, null ], [ "Maintenance of Lands for Recreation and Conservation — Salaries & Wages", "54-375-1", 100000, 100000, 100000, null ], [ "Maintenance of Lands for Recreation and Conservation — Other Expenses", "54-372-2", 465000, 455000, 428922.89, 26077.11 ], [ "Historic Preservation — Salaries & Wages", "54-176-1", null, null, null, null ], [ "Historic Preservation — Other Expenses", "54-176-2", null, null, null, null ], [ "Acquisition of Lands for Recreation and Conservation", "54-915-2", null, null, null, null ], [ "Acquisition of Farmland", "54-916-2", null, null, null, null ], [ "Down Payments on Improvements", "54-902-2", null, null, null, null ], [ "Debt Service — Payment of Bond Principal", "54-920-2", 79028.92, 77471.73, 77471.73, null ], [ "Debt Service — Payment of Bond Anticipation Notes and Capital Notes", "54-925-2", null, null, null, null ], [ "Debt Service — Interest on Bonds", "54-930-2", 1962.12, 2744.59, 2744.59, null ], [ "Debt Service — Interest on Notes", "54-935-2", null, null, null, null ], [ "Reserve for Future Use", "54-950-2", 6381817.18, 3635859.04, null, 3635859.04 ], [ "Total Trust Fund Appropriations", "54-499", 7027808.22, 4271075.36, 609139.21, 3661936.15 ], [ null, null, null, null, null, null ], [ null, null, null, null, null, null ], [ null, null, null, null, null, null ], [ null, null, null, null, null, null ], [ null, null, null, null, null, null ], [ null, null, null, null, null, null ], [ null, null, null, null, null, null ], [ null, null, null, null, null, null ], [ null, null, null, null, null, null ], [ null, null, null, null, null, null ], [ null, null, null, null, null, null ], [ null, null, null, null, null, null ], [ null, null, null, null, null, null ], [ "SUMMARY OF PROGRAM (Sheet 43)", null, null, null, null, null ], [ "Year Referendum Passed / Implemented", "Nov 95, Nov 98 & Nov 12", null, null, null, null ], [ "Rate Assessed (per $100 of assessed valuation)", "0.0200", null, null, null, null ], [ "Total Tax Collected to date (USD)", "52,445,540.27", null, null, null, null ], [ "Total Expended to date (USD)", "46,657,482.03", null, null, null, null ], [ "Total Acreage Preserved to date (acres)", "1,968.150", null, null, null, null ], [ "Recreation land preserved in 2025", "(blank on form)", null, null, null, null ], [ "Farmland preserved in 2025", "(blank on form)", null, null, null, null ] ] }, { "name": "Arts & Culture Trust", "source_file": "WW_2026_Adopted_Budget_FULL.xlsx", "row_count": 8, "column_count": 6, "cells": [ [ "Arts & Culture Trust Fund", null, null, null, null, null ], [ "Source: Sheet 44. This fund is unfunded for 2026 — all lines are blank on the form. USD.", null, null, null, null, null ], [ null, null, null, null, null, null ], [ "Item", "FCOA", "2026 (USD)", "2025 (USD)", "Realized/Paid 2025 (USD)", "Reserved 2025 (USD)" ], [ "Amount To Be Raised By Taxation (Revenue)", "56-190", null, null, null, null ], [ "Reserve Funds (Revenue)", "56-101", null, null, null, null ], [ "Total Trust Fund Revenues", "56-299", null, null, null, null ], [ "Total Trust Fund Appropriations", "56-499", null, null, null, null ] ] }, { "name": "Dedicated Assessment", "source_file": "WW_2026_Adopted_Budget_FULL.xlsx", "row_count": 17, "column_count": 6, "cells": [ [ "Dedicated Assessment Budgets & Dedication by Rider", null, null, null, null, null ], [ "Source: Sheets 37-38. Assessment budgets are all zero/blank for 2026. USD.", null, null, null, null, null ], [ null, null, null, null, null, null ], [ "Schedule", "Item", "FCOA", "2026 (USD)", "2025 (USD)", "Realized/Paid 2025 (USD)" ], [ "Dedicated Assessment Budget (General)", "Assessment Cash", "51-101", null, null, null ], [ "Dedicated Assessment Budget (General)", "Deficit (General Budget)", "51-885", null, null, null ], [ "Dedicated Assessment Budget (General)", "Total Assessment Revenues", "51-899", null, null, null ], [ "Dedicated Assessment Budget (General)", "Payment of Bond Principal", "51-920", null, null, null ], [ "Dedicated Assessment Budget (General)", "Payment of Bond Anticipation Notes", "51-925", null, null, null ], [ "Dedicated Assessment Budget (General)", "Total Assessment Appropriations", "51-999", null, null, null ], [ "Dedicated Assessment Budget Utility", "Total Utility Assessment Revenues", "52-899", null, null, null ], [ "Dedicated Assessment Budget Utility", "Total Utility Assessment Appropriations", "52-999", null, null, null ], [ "Dedicated Assessment Budget Utility", "Total Utility Assessment Revenues", "53-899", null, null, null ], [ "Dedicated Assessment Budget Utility", "Total Utility Assessment Appropriations", "53-999", null, null, null ], [ null, null, null, null, null, null ], [ "DEDICATION BY RIDER (N.J.S.A. 40A:4-39) — Sheet 38", null, null, null, null, null ], [ "Dedication by Rider - (N.J.S.A. 40A:4-39): \"The dedicated revenues anticipated during the year 2026 from Animal Control; State or Federal Aid for Maintenance of Libraries; Bequest, Escheat; Construction Code Fees Due Hackensack Meadowlands Development Commission; Outside Employment of Off-Duty Municipal Police Officers; Unemployment Compensation Insurance; Reimbursement of Sale of Gasoline to State Automobiles; State Training Fees - Uniform Construction Code Act; Older Americans Act - Program Contributions; Municipal Alliance on Alcoholism and Drug Abuse - Program Income; Parking Offenses Adjudication Act; Municipal Alliance Alc and Drug Abuse; Open Space, Recreation, Farmland and Historic Preservation Trust; Disposal of Forfeited Property; Storm Recovery Trust Fund; Accumulated Absences; Uniform Fire Safety Act Penalty Monies; Uniform Training & Equipment Uniform Fire Safety Act Penalty Monies; New Jersey Sales & Use Tax; Electronic Receipts Fees; Environmental Education Fair & Environmental Education Items Donations; K-9 Unit Donations; Recycling Program; EMS Operations Acceptance of Bequests/Gifts; Various Police Operations Acceptance of Bequests/Gifts; Schenck Farm Acceptance of Bequests/Gifts; Developer Fees; Municipal Public Defender; Conover Park Lighting Improvements of Bequests/Gifts; War Memorial - Vietnam & Iraq Wars of Bequests/Gifts are hereby anticipated as revenue and are hereby appropriated for the purpose to which said revenue is dedicated by statute or other legal requirement.\" (Transcribed verbatim from Sheet 38.)", null, null, null, null, null ] ] }, { "name": "Fund Balance & Surplus", "source_file": "WW_2026_Adopted_Budget_FULL.xlsx", "row_count": 41, "column_count": 3, "cells": [ [ "Current Fund — Balance Sheet & Change in Surplus", null, null ], [ "Source: Sheet 39. Year-end financial position. USD.", null, null ], [ null, null, null ], [ "BALANCE SHEET — December 31, 2025", "Amount (USD)", null ], [ "ASSETS", null, null ], [ "Cash and Investments", 38381154.02, null ], [ "Due from State of N.J. (c. 20, P.L. 1961)", null, null ], [ "Federal and State Grants Receivable", null, null ], [ "Receivables with Offsetting Reserves — Taxes Receivable", 735407.36, null ], [ "Receivables with Offsetting Reserves — Tax Title Lien Receivable", 27553.93, null ], [ "Receivables with Offsetting Reserves — Property Acquired by Tax Title Lien Liquidation", 137700, null ], [ "Receivables with Offsetting Reserves — Other Receivables", 104099.08, null ], [ "Deferred Charges Required to be in 2026 Budget", null, null ], [ "Deferred Charges Required to be in Budgets Subsequent to 2026", null, null ], [ "Total Assets", 39385914.39, null ], [ "LIABILITIES, RESERVES AND SURPLUS", null, null ], [ "Cash Liabilities", 16630543.01, null ], [ "Reserves for Receivables", 1004760.37, null ], [ "Surplus", 21750611.01, null ], [ "Total Liabilities, Reserves and Surplus", 39385914.39, null ], [ null, null, null ], [ "COMPARATIVE STATEMENT OF CURRENT FUND OPERATIONS", "Year 2025 (USD)", "Year 2024 (USD)" ], [ "Surplus Balance, January 1", 23439794.68, 18242595.04 ], [ "Current Taxes (% Collected — 2025: 99.63%, 2024: 99.47%)", 196017892.21, 193432384.48 ], [ "Delinquent Taxes", 1007325.04, 1064130.85 ], [ "Other Revenues and Additions to Income", 21884764.7, 24504379.78 ], [ "Total Funds", 242349776.63, 237243490.15 ], [ "EXPENDITURES & TAX REQUIREMENTS — Municipal Appropriations", 51491533.32, 48872007.94 ], [ "EXPENDITURES & TAX REQUIREMENTS — School Taxes (Local & Regional)", 111688841, 108233688 ], [ "EXPENDITURES & TAX REQUIREMENTS — County Taxes (incl. Added Tax)", 56169196.61, 55455937.48 ], [ "EXPENDITURES & TAX REQUIREMENTS — Special District Taxes", null, null ], [ "EXPENDITURES & TAX REQUIREMENTS — Other Expenditures & Deductions", 1249594.69, 1242062.05 ], [ "Total Expenditures and Tax Requirements", 220599165.62, 213803695.47 ], [ "Less: Expenditures to be Raised by Future Taxes", null, null ], [ "Total Adjusted Expenditures and Tax Requirements", 220599165.62, 213803695.47 ], [ "Surplus Balance, December 31", 21750611.01, 23439794.68 ], [ null, null, null ], [ "PROPOSED USE OF CURRENT FUND SURPLUS IN 2026 BUDGET", null, null ], [ "Surplus Balance, December 31, 2025", 21750611.01, null ], [ "Current Surplus Anticipated in 2026 Budget", 13425000, null ], [ "Surplus Balance Remaining", 8325611.01, null ] ] }, { "name": "Change Orders", "source_file": "WW_2026_Adopted_Budget_FULL.xlsx", "row_count": 9, "column_count": 3, "cells": [ [ "Change Orders (Sheet 45)", null, null ], [ "Source: Sheet 45 — Capital projects with change orders > 20% of original contract.", null, null ], [ null, null, null ], [ "Field", "Value", "Source" ], [ "Change orders in the reporting period", "NONE", "Sheet 45" ], [ "Certification", "I certify there were no change orders that needed prior approval per N.J.A.C. 5:30-11.", "Sheet 45" ], [ "Certified by", "Allison D. Sheehan, Municipal Clerk", "Sheet 45" ], [ "Contact email", "asheehan@westwindsortwp.com", "Sheet 45" ], [ "Date certified", "April 13, 2026", "Sheet 45" ] ] } ] }