2021 CURRENT FUND BUDGET DETAIL TABLE OF CONTENTS Page TABLE OF CONTENTS Page BY DEPARTMENT BY ALPHABETICAL 2021 Overview/Summary 1 2021 Budget Changes 2 2021 Budget Changes 2 2021 Council Questions 27 2021 Special Requests 25 2021 Open Positions 26 2021 Open Positions 26 2021 Overview/Summary 1 2021 Council Questions 27 2021 REVENUES 28 2021 REVENUES 28 2021 Special Requests 25 ANIMAL CONTROL O/E 128 2021 Appropriations ANIMAL CONTROL S&W 126 BOARD OF ADJUSTMENT O/E 43 DEPARTMENT OF EXECUTIVE AND COUNCIL BUILDING & PROPERTY O/E 106 MAYOR S&W 29 BUSINESS ADMI O/E 52 MAYOR O/E 31 BUSINESS ADMI S&W 50 TOWN COUNCIL S&W 32 CAPITAL IMPROVEMENT FUND 167 TOWN COUNCIL O/E 34 CELECRATION OF PUBLIC EVENTS O/E 145 TOWNSHIP LITIGATION O/E 35 CENTRAL AUTOMOTIVE O/E 117 TOWNSHIP CLERK S&W 36 CENTRAL COPY/PRINT O/E 58 TOWNSHIP CLERK O/E 38 CENTRAL INFORMATION TECHNOLOGY O/E 59 LEGAL SERVICES S&W 39 CENTRAL INFORMATION TECHNOLOGY S&W 56 LEGAL SERVICES O/E 41 CENTRAL INSURANCE HEALTH O/E 60 PLANNING BOAR O/E 42 CENTRAL INSURANCE LIABILITY O/E 61 BOARD OF ADJUSTMENT O/E 43 CENTRAL INSURANCE UNEMPLOYMENT O/E 61 SUPPORT FOR BOARDS & COMMISSIONS O/E 44 CENTRAL INSURANCE WORKERS COMPENSATION O/E 62 WASTE MANAGEM O/E 45 CENTRAL IT FD SERVICES O/E 59 MUNICIPAL COURT S&W 46 CENTRAL IT NON UNIFORMED SERVICES O/E 59 MUNICIPAL COURT O/E 48 CENTRAL IT ONLINE SERVICES O/E 59 PUBLIC DEFENDER O/E 49 CENTRAL IT PD SERVICES O/E 59 CENTRAL MAILING O/E 58 DEPARTMENT OF ADMINISTRATION AND FINANCE CHALLENGE GRANT BUS SHUTTLE O/E 151 BUSINESS ADMI S&W 50 CHILD HEALTH CLINIC O/E 133 BUSINESS ADMI O/E 52 COLLECTORS OF O/E 65 PURCHASING S&W 53 COLLECTORS OF S&W 63 PURCHASING O/E 55 COMMUNITY SERVICES O/E 138 CENTRAL INFORMATION TECHNOLOGY S&W 56 COMPTROLLER O/E 68 CENTRAL COPY/PRINT O/E 58 COMPTROLLER S&W 66 TELECOMMUNICATIONS O/E 58 CONSTRUCTION O/E 148 CENTRAL MAILING O/E 58 CONSTRUCTION S&W 146 CENTRAL INFORMATION TECHNOLOGY O/E 59 CONTINGENT O/E 154 CENTRAL IT ONLINE SERVICES O/E 59 DEBT SERVICE O/E 168 CENTRAL IT PD SERVICES O/E 59 DEFERRED CHARGES‐OUT OF CAP O/E 171 CENTRAL IT FD SERVICES O/E 59 DEFINED CONTRIBUTION RET. O/E 155 CENTRAL IT NON UNIFORMED SERVICES O/E 59 ELECTRICITY O/E 149 CENTRAL INSURANCE HEALTH O/E 60 EMERGENY MANAGEMENT O/E 102 CENTRAL INSURANCE UNEMPLOYMENT O/E 61 EMERGENY MANAGEMENT S&W 100 CENTRAL INSURANCE LIABILITY O/E 61 ENGINEERING O/E 105 CENTRAL INSURANCE WORKERS COMPENSATION O/E 62 ENGINEERING S&W 103 COLLECTORS OF S&W 63 ESSEX CTY CJIS ‐ NETWORK O/E 160 COLLECTORS OF O/E 65 ESSEX FELL HEALTH ILSA S&W 160 COMPTROLLER S&W 66 FICA O/E 155 TREASURER O/E 68 FIRE HYDRANT SERVICE O/E 150 COMPTROLLER O/E 68 FIRE O/E 95 FIRE S&W 91 DEPARTMENT OF PLANNING AND DEVELOPMENT FUEL O/E 149 GARBAGE‐TRASH REMOVAL O/E 137 PLANNING & DEV S&W 69 GENERAL HEALTH SERVICES O/E 121 PLANNING & DEV O/E 71 GENERAL HEALTH SERVICES S&W 119 CONSTRUCTION S&W 146 GRANT APPROPRIATIONS FROM 161 CONSTRUCTION O/E 148 GRANT APPROPRIATIONS FROM 166 HOUSING CODE S&W 72 HOUSING CODE O/E 74 HOUSING CODE O/E 74 HOUSING CODE S&W 72 JOINT OUTLET SEWER M O/E 158 MAN STREET 75 LEGAL SERVICES O/E 41 DEPARTMEMT OF ASSESSING LEGAL SERVICES S&W 39 TAX ASSESSOLR S&W 76 MAINT.FREE PUBLIC LIBRARY O/E 158 TAX ASSESSOLR O/E 78 MAN STREET 75 MAYOR O/E 31 DEPARTMENT OF POLICE MAYOR S&W 29 MEDICAL TRANSPORT BILLING SERV O/E 154 POLICE S&W 79 MEMBERSHIP IN NJSLOM O/E 154 POLICE O/E 88 MUNICIPAL COURT O/E 48 MUNICIPAL COURT S&W 46 DEPARTMENT OF FIRE P&F RET SYSTEM O/E 155 PARKING FAC MAINT & REPAIR O/E 115 FIRE S&W 91 PARKS & PLAYGROUNDS O/E 142 FIRE O/E 95 PARKS & PLAYGROUNDS S&W 139 UNIFORM FIRE SAFETY S&W 97 PENDING RETRO 156 UNIFORM FIRE SAFETY O/E 99 PERS O/E 155 EMERGENY MANAGEMENT S&W 100 PLANNING & DEV O/E 71 EMERGENY MANAGEMENT O/E 102 PLANNING & DEV S&W 69 PLANNING BOAR O/E 42 DEPARTMENT OF PUBLIC WORKS PODIATRY CLINIC O/E 133 POLICE O/E 88 ENGINEERING S&W 103 POLICE S&W 79 ENGINEERING O/E 105 Pool FICA O/E 183 BUILDING & PROPERTY O/E 106 Pool Other Expenses 181 SHADE TREE O/E 108 Pool Revenues 174 PUBLIC WORKS S&W 109 Pool Salaries & Wages 175 SALT, CHLORIDE & PLOWING O/E 113 Pool Unemployment O/E 184 STREET CLEANING AND DRAINAGE O/E 113 PUBLIC DEFENDER O/E 49 STREET REPAIR O/E 114 PUBLIC WORKS S&W 109 STREET SERVICE & TRAFFIC O/E 114 PURCHASING O/E 55 PARKING FAC MAINT & REPAIR O/E 115 PURCHASING S&W 53 SANITATION O/E 116 RESERVE FOR UNCOLLECTED 172 SEWER & PUMP STATIONS O/E 116 RETIRED CIITIZENS PROGRAM O/E 136 CENTRAL AUTOMOTIVE O/E 117 RETIRED CIITIZENS PROGRAM S&W 134 SALARY ADJUSTMENT S&W 151 DEPARTMENT OF HEALTH SALT, CHLORIDE & PLOWING O/E 113 SANITATION O/E 116 GENERAL HEALTH SERVICES S&W 119 SEN CITIZEN HEALTH CTR O/E 132 GENERAL HEALTH SERVICES O/E 121 SEN CITIZEN HEALTH CTR S&W 130 SEN CITIZEN TRANS S&W 123 SEN CITIZEN TRANS O/E 125 SEN CITIZEN TRANS O/E 125 SEN CITIZEN TRANS S&W 123 SEWER & PUMP STATIONS O/E 116 SHADE TREE O/E 108 ANIMAL CONTROL S&W 126 STREET CLEANING AND DRAINAGE O/E 113 ANIMAL CONTROL O/E 128 STREET LIGHTING O/E 149 SEN CITIZEN HEALTH CTR S&W 130 STREET REPAIR O/E 114 SEN CITIZEN HEALTH CTR O/E 132 STREET SERVICE & TRAFFIC O/E 114 PODIATRY CLINIC O/E 133 SUPPORT FOR BOARDS & COMMISSIONS O/E 44 CHILD HEALTH CLINIC O/E 133 TAX APPEALS PENDING O/E 159 TAX ASSESSOLR O/E 78 RETIRED CIITIZENS PROGRAM S&W 134 TAX ASSESSOLR S&W 76 RETIRED CIITIZENS PROGRAM O/E 136 TELECOMMUNICATIONS O/E 58 GARBAGE‐TRASH REMOVAL O/E 137 TOWN COUNCIL O/E 34 TOWN COUNCIL S&W 32 DEPARTMENT OF RECREATION TOWNSHIP CLERK O/E 38 TOWNSHIP CLERK S&W 36 COMMUNITY SERVICES O/E 138 TOWNSHIP LITIGATION O/E 35 PARKS & PLAYGROUNDS S&W 139 TREASURER O/E 68 PARKS & PLAYGROUNDS O/E 142 UNIFORM FIRE SAFETY O/E 99 CELECRATION OF PUBLIC EVENTS O/E 145 UNIFORM FIRE SAFETY S&W 97 WASTE MANAGEM O/E 45 OTHER ACCOUNTS WATER O/E 149 ELECTRICITY O/E 149 STREET LIGHTING O/E 149 FUEL O/E 149 WATER O/E 149 FIRE HYDRANT SERVICE O/E 150 CHALLENGE GRANT BUS SHUTTLE O/E 151 SALARY ADJUSTMENT S&W 151 MEMBERSHIP IN NJSLOM O/E 154 MEDICAL TRANSPORT BILLING SERV O/E 154 CONTINGENT O/E 154 DEFERRED CHARGES‐IN CAP O/E PERS O/E 155 FICA O/E 155 P&F RET SYSTEM O/E 155 DEFINED CONTRIBUTION RET. O/E 155 PENDING RETRO 156 JOINT OUTLET SEWER M O/E 158 MAINT.FREE PUBLIC LIBRARY O/E 158 TAX APPEALS PENDING O/E 159 ESSEX FELL HEALTH ILSA S&W 160 ESSEX CTY CJIS ‐ NETWORK O/E 160 GRANT APPROPRIATIONS FROM 161 GRANT APPROPRIATIONS FROM 166 CAPITAL IMPROVEMENT FUND 167 DEBT SERVICE O/E 168 DEFERRED CHARGES‐OUT OF CAP O/E 171 RESERVE FOR UNCOLLECTED 172 2019 POOL UTILITY FUND BUDGET DETAIL TABLE OF CONTENTS Page Pool Revenues 174 Pool Salaries & Wages 175 Pool Other Expenses 181 Pool FICA O/E 183 Pool Unemployment O/E 184 2021 BUDGET SUMMARY Page 1 Township of West Orange Long Term Financial Planning 2.00% 8.29% 1.76% 0.00% Revenue Category 2018 Budget 2019 Budget 2020 Budget 2020 Actual 2021 Budget Dif Total Revenues 83,235,484.00 85,793,425.17 90,676,490.43 87,484,922.30 93,988,482.56 3,311,992.13 Total Revenue Change CURRENT YEAR TAXES 56,100,488.47 60,749,397.46 61,815,549.39 58,821,215.97 61,815,549.39 ‐ PRIOR YEAR TAXES 3,227,097.35 2,778,439.40 2,629,479.36 2,869,730.83 3,448,336.46 818,857.10 Tax Collection Rate Down 0.3% Anticipated Revenue ‐ Sec. A ‐SURPLUS 3,262,227.48 1,404,009.99 2,402,754.05 2,402,754.05 5,040,534.31 2,637,780.26 Needed to Eliminate Tax Increase & Other Revenue Reductions Anticipated Revenue‐Sec A‐Local Rev 9,650,368.53 9,955,834.53 10,411,076.93 9,894,852.94 10,464,422.58 53,345.65 Prism PILOT Increase & Many Other Reductions Anticipated Revenue ‐ Sec. B ‐ State Aid 4,696,469.00 4,696,469.00 4,696,469.00 4,696,469.00 4,696,469.00 ‐ Anticipated Revenue ‐ Sec. C ‐ UCC 724,360.00 722,962.00 762,083.00 549,176.47 678,073.82 (84,009.18) COVID‐19 Rev Losses Anticipated Revenue‐Sec D‐Shared Service 10,474.00 10,474.00 11,778.48 11,778.48 11,778.48 ‐ Anticipated Revenue ‐ Sec.