2025 Municipal Budget Amended (9.30.25).pdf

Township of West Orange Account Name Ql) 1007 1006 TOTAL OPERATIONS WITHIN "CAPS" Detail Salarles and Wages ‘Other Expenses (Lucluding Contingent) Deferred Charges: Emergency Authorizations Overexpendituce Prior Year's Bills Contribution to: Public Employees’ Retirement System Soctal Security System Police and Firemen's Retirement System of NJ Unemployment Compensation Insurance Defined Contribuston Retirement Program TOTAL GENERAL APPROPRIATIONS WITHIN "CAPS" ‘Maintenance of Free Public Library Chapter 10, P.L, 1977 - Joint Outlet Sewer Maintenance ‘Tax Appeal Reserve Interlocal Services - Essex Fells [LSA ‘ederal and State Grants Body Avmor Grant Strengtheing Local Public Health Capneity Assistance to Firefighters Grant St, Cloud Historic Preservation NJACCHO 2024 Safe Routes to School NJDEP - Gree Acres Acquisition Grants NADEP Storamater Assistance Grants US Congress Community Project Funding NJ DGS - Degnan Field Project NJ Dept, of Community Affairs - Lead Grant Print Date: osn6i2s Recommended Budget Introduced Budget Adopted Budget . 2024 025 : 2025 2025 Adopted Recommended Percent Tncrease/ Introduced Percent Increase! Adopted Amount Percent Budget, Budget Change Wecrease) Budget Change Decrease) Budget Change Change 7,000.00 1,000.00 0.00% - 1,000.00 0.00% : 1,000.00 - 0.00% 66,672,905.70_ _71,416,646.23 711% __4,743,740.53_ __71,416,646.23 7.11% 4,743,740,53__70,589,723.28 3,916,817.58 5.87% 34,018,216.74 37,219,825.93 9.41% — 3,201,609.19 _37,219,825.93 9.41% 3,201,609.19 37,070,961.68 3,052,744.94 8.97% 32,654,688.96 34,196,820.30 472% ——‘1,542,131.34 —-34,196,820.30 472% 1,542,131,34 33,518,761.60 864,072.64 2.65% : : 0.00% - : 0.00% - - 0.00% : 0,00% - : 0.00% - - 0.00% - - 0.00% - - 0.00% - - 0.00% 1,496,319.00 1,539,100.00 9.44% 132,781.00 £,539,100.00 9.44% 132,781.00 1,$39,100.00 132,781.00 9.44% 4,183,314.75 1,254,313.64 6.00% 70,998.89 1,254,313.64 6.00% 70,998.89 1,254,313.64 70,998.89 6.00% 1,153,615.00 7,449,281.00 (8.93%) (304,334.00) 7,449,281.00 (8.93%) (304,334.00) 7,449,281.00 304,334.00) (3.93%) : 0.00% - - 0.00% - : - 0.00% 35,000.00 35,000.00 0,00% : 35,000.00 0.00% - 35,000.00 + 0.00% 7705115445 _81,694,340.86 6.03% __4,643,186.41_ __81,694,340.86 6.03% 4,643,186.41 __80,867,417,91 3,816,263.46 4.95% 3,284,797.29 2,828,055.36 (13.90%) (456,741.93) 2,828,055.36 (13.90%) (456,741.93) 2,8 28,055.36 (456,741.93)

.03% __4,643,186.41_ __81,694,340.86 6.03% 4,643,186.41 __80,867,417,91 3,816,263.46 4.95% 3,284,797.29 2,828,055.36 (13.90%) (456,741.93) 2,828,055.36 (13.90%) (456,741.93) 2,8 28,055.36 (456,741.93) (13.90%) 3,810,999.00 3,839,147.00 0.74% 28,148.00 3,839,147,00 0.74% 28,148,00 3,839,147.00 28,148.00 0.74% 350,000.00 350,000.00 0.00% - 350,000.00 0.00% - 350,000.00 - 9.90% 11,737.00 = (100,00%) (11,737.00) - (409.0094) (1,737.00) - (11,737.00) (100.0%) 6,130.95 (100.00%) (6,130.95) + (100,00%) (6,130.95) . (6,130.95) (10.00%) 74,664.00 (100,009) (74,664.00) = (100.00%) (74,664.00) : (74,664.00) (100.00%) 70,000.00 (100,00%) (70,000.00) = (100.00%) (70,000.00) - (70,000.00) (100.00%) 7,702.00 (100.00%) (7,702.00) = 100,00%) (7,702.00) - (7,702.00) (190.0%) 168,049.00 (100.009) (168,049.00) = (400,00%) (168,049.00) : (168,049.00) (10.00%) 966,000.00 (10.00%) (966,000.00) = (400.00%) (966,000.00) : (966,000.00) (£00,00%)} 1,050,000.00 (100.00%} — (1,050,000.00) = 100,00%) ——_(1,050,000.00) - (1,950,000,00) (10.00%) 25,000.00 (100.0%) (25,000.00) = (100,00%) 25,000.00) + (25,000.00) (109.00%) 959,752.00 (100.0%) (959,752.00) - — -€00.60%) (959,752.00) - (959;752:00) ~ (100:00%) 110,000.00 (10.00%) (110,000.00) = (100.0%) (110,000.00) - (110,000.00) (100.00%) 45,400.00 (100.0%) (45,400.00) = (100.00%) (45,400.00) : (45,400.00) (400.00%) a ns _ We

‘Tovmship of West Oran; - Summat Dept. Code Account Name NJ Division of Highway Snfety - Pedestrian Safety Grant Local Recreation Improvement Grant LEAD/Communtty Police Programs Raising Drug Free Kids Boys and Ghis Club Paront Tratning/ Community Awareness Municipal Alliance Coordinator Municipal Alliance Cash Match NJDOT LIPF Local Transportation Projects NDOT TAP Grant Chapter 159 Capital Improvements Capital Improvement Fund Maunictpal Debt Service ‘Payment of Bond Principal Payment of BANs and Capital Notes Intorest on Bonds Interest on Notes NJ Infrastructure Bank Loar Principal ‘Tnterest Deferred Charges ‘Emergency Authorizations 2018 Severance Liabilities 2020 Severance Liabilities 2020 Special Emergency 2024 Severance Tabilities 2022 Severance Liabilities 2023 Severance Liabilities 2023 Revaluation 2024 Severance Liabilities Print Date; _09/26/25. Recommended Budget Introduced Budget Adopted Budget 2024 2025 2025 2025 Adopted Recommended Percent Tucrease/ ‘Tntroduced Percent Increase! Adopted Amount: Percent Budget Budget Change Decrease) Budget Change (@eerense) Budget Change Change 16,000.00 (100.00%) (16,000.00) - (100,00%) (16,000.00) - (16,000.00) (100,00%) 777,000.00 (10.00%) (77,000.00) = (100,00%) (77,000.00) - (77,000.00) (100.0%) 3,500.00 (100.0%) ,500.00) = (100.00%) G,500.00) - 8,506.00} (100.00%) 5,845.94 (00.00%) (5,845.94) - (100.00%) (5,845.94) “ (5,845.94) (100.00%) 4,913.92 (100,008) 4,913.92) = (100,00%) 4,913.92) : (4,913.92) 00.00%) 6,311.93 (100,00%) (6311.93) = 100,00%) (6,311.93) - (6,311.93) (100,00%) 3,630.31 (109,00%) G,630.31) = (100,00%) (3,630.31) - 3,630.31) (100,00%) 6,050.52 (100.00%) (6,050.52) = — (100,00%) (6,050.52) : (6,050.52) (100.00%) 950,000.00 - : 199,070.68 - : 500,000.00 500,000.00 0.00% - 500,000.00 0.00% . 500,000.00 - 0.00% 5,995,000.00 _6,185,000.00 3.17% 190,000,006, 188,000.00 3.17% 190,000.00 6,185,090.00 190,000.00 3.17% 374,019.19 558,536.00 49.33% 184,516.81 358,536.00 19.33% 184,516.81 $58,536.00 184,516.81 49.33% 2,233,303.75 1,952,945.00 (12.55%) (280,358.75) 1,952,945.00 82.55%), (280,358.75) 1,952,945,00 (280,358.75) (12.55%) 2,723,826.12 —-2,871,810.00 5.43% 147,983.88 —_-2,871,810.00 5.43% 147,983.88 ——_-2,871,810.00 147,983.88 5.43% 225,000.00 225,000.00 0.00% - 225,000.00 0,00% - 225,000.00 - 0.00% 27,500.00 27,300.00 0.00% 7 27,500,00 0.00% - 27,500.00 : 9.00% 25,000.00

,810.00 5.43% 147,983.88 ——_-2,871,810.00 147,983.88 5.43% 225,000.00 225,000.00 0.00% - 225,000.00 0,00% - 225,000.00 - 0.00% 27,500.00 27,300.00 0.00% 7 27,500,00 0.00% - 27,500.00 : 9.00% 25,000.00 - — (100,00%) (25,000.00) =, (10.00%) (25,000.00) : (25,000.00) (100,00%) 200,000.00 = (100.00%) (200,000.00) = (100,00%) (200,000.00) : (200,000.00) (100,00%) 144,000.00 14,000.00 0.00% . 144,000.00 0.00% - 144,000.00 - 0.00% 429,623.40 429,623.40 0.00% > 429,623.40 0.00% - 429,623.40 - 0.00% 160,000.00 100,000.00 0.00% - 100,000.00. 0.00% - 100,690.00 - 0.00% 190,000.00 190,000.00 0.00% - 190,000.00 0.00% - 190,000.00 . 0.00% 300,000.00 300,000.00 0.00% - 300,000.00 0.00% - 300,000.00 - 0.00% 500,000.00 500,000.00 0.00% - 500,000:00 0.00% - 500,000.00 - 0.00% 360,000.00 360,000.00 360,000.00 360,000.00 Gort ~ af3612026 3

Budget - Summary, Dept. Code Account Name Judgments ‘TOTAL BUDGET BEFORE RU.T. Reserve for Uncollected Taxes Other Expenses TOTAL CURRENT FUND Analysis of Current Fund Budgot: Salaries (Non Public Safety) Salaries (Public Safely) Subtotal Salaries Insurance Utilities & Solid Waste Collection Debt Service and Capital Contributions Reserve for Uncollocted Taxes Pension Statutory Federal and State Grants Defiirred Charges & Judgments Non Categorized Accounts Print Date: 09/2625 Recommended Budget Introduced Burget Adopted Budget 2024 2025 2025 2025 Adopted Recommended Percent Increase! Introduced ——_Rereent Inerease/ Adopted Amount Porvent Budget Budget Change (Decrease) Budget Change (Decrease) Budget Change Change 0.00% . 0.00% - : 6.00% 193,230,981.45_ _ 103,055,957.62 __ (0.17%) 974,046.85 _ 103,055,957.62_ (0.17%) G1F046.85 _102,329,034.67 Giz 876.10) 0.97%) 2,399,923.69 -2,447,922.16 2,00% 47,998.47 2,447,922.16 2.00% 47,998.47 2,447,922.16 47,998.47 2.00% 105,630,905.14 _ 105,503,879.79_ __ (0.12%) __1,022,045.33_ _105,503,879.79 __ (0.12%) 662,045.33. _104,676,956.84 (164,877.62), __(0,90%) 9,092,801.69 10,395,652.32 14.33% ——1,302,850.63 10,395,65232 14.33% 1,302,880,63—_10,246,788.07 1,153,986.38 12,69% 24,995,415.05 __ 26,824,173,61 7.62% 1,898,758.56_ __26,824173.61_ __7.62% ___1,898,758.56___ 26,824,173.61 1,898,758.56 7.62% 34,018,216.74 37,219,825.93 DAN% 3,201,809.19 37,219,825,93 9AL% 3,201,609,19. 37,070,961.68 3,052,744,94 8.97% 18,095,166.36 19,039,709,22$,22% 944,542.86 19,039,709.22 5.22% 944,542.86 19,016,802.01 921,635.65 5.09% 12,005,440.62 11,960,527.41 0.38% (45,913.21), 11,960,527.41 0.38% (45,913.21) 11,883,665.98 (122,774.64) 71.02% 12,078,649.06 —12,320,791.00 -2,00% 22,141.94 12,320,791.00 2.00% 242,141.94 12,320,791.00 242,141.94 2.00% 239,923.69 -2,447,922.16 2.00% 47,998.47 2,447,922.16 2.00% 47,998.47 2,447,922.16 —-~. 47,9984 —- - -2,00%-— 9,194,934.00 —9,023,381.00 1.87% (17,553.00) 9,023,381.00 1.87% (171,553.00) 9,023,381.00 (171,553.00) -1.87% 4,891,895.05 4,518,865.50 -7.63% ©—_(373,029.55)4,518,855.50 -7.63% 273,028.55) 4,518,865.50 (873,029.55) -7.63% 4,755,021.25 - -100.00% G,605,950.57) - -109.00% (3,605,950.57) 7 4,755,021.25) — -100,00% 1,888,623.40 2,023,623.40 7S% 135,000.00 2,023,623.40 715%. (225,000.00) 2,023,623.40 135,000,00 7.15% 6,302,034.97 __6,949,234.16 10.27% 647,199.19 6 949,234.16

605,950.57) 7 4,755,021.25) — -100,00% 1,888,623.40 2,023,623.40 7S% 135,000.00 2,023,623.40 715%. (225,000.00) 2,023,623.40 135,000,00 7.15% 6,302,034.97 __6,949,234.16 10.27% 647,199.19 6 949,234.16 10.27% 547,199.19 6,370,044.10 857,979.81 1.09% 105,630,905.14 _ 105,503,879.79 0.12% __3,022,045.33 _ 105,503,879.79 0.12% 562,045.33 _104,676,956.84 (154,877.62) _ 0.90% 7ol7

Department: Mayor's Office Department Code: 1001) Hearing Date '# of Employees 2 Budget Revised Average Salary 36,005.50 Council Vote Median Salary 3 36,005.50 Estimated Pension Contribution (2027) 8,048.54 Health Benefits - Net Cost 46,930.23 12/31/2025 ame Po O Po O ode Depa e Oo DEVCKe Ee 8) ep # ota ala Susan McCartney Mayor ([B Mayor's Office _|Governing Body 7/1/2002 23.50 24,971.00 Melanie Schowalter Keyboarding Clerk 1 [|AU10440 Mayor's Office |AFSCME 6/3/2024 1.58 4| 47,040.00 72,011.00 Totals Budget: 01-2010-00-1001-010 01-2010-00-1001-100 Totals S&W Base Pay 72,011.00 Overtime i 5,000.00 77,011.00

Township of West Orange Run Date: 09/26/25 2025 Budget Hearing Date 7/14/2025 Dept #: 1002 Department: Mayor Budget Revised Council Vote 2024 Budget 2025 Budget Final 2024 Paid or Charged Budget Increase / Recommended Increase / Introduced Increase / Adopted Account Name Budget 12/31/2024 Request (Decrease) Budget (Decrease) Budget (Decrease) Budget 020 PETTY CASH : - : = 030 PRINTING 1,370.74 1,347.69 1,370.74 1,370.74 1,370.74 1,370.74 Department Total 2,230.76 2,207.71 2,230.76 (1,000.00); 1,230.76 wt 1,230.76 ha 1,230.76 99% 0.00% 44.83% 44.83% 44.83% Explanation for Significant Increases/Decreases: 23.05 (1,000.00) (1,000.00) (1,000.00) 1) 2) 3) 5) 6) 7) 8) 9) 10) I EEE R EE EERE RE EEE EERE EE RRR EE REE

Department: epartment Code: # of Employees \verage Salary Median Salary Estimated Pension Contribution (2027) Health Benefits - Net Cost Township Council 1201 5 12,487.00 12,487.00 Position Position Code Department Date of Hire 12/31/2025 12/31/2025 Hearing Date Budget Revised Council Vote # of Years as of Step # 6/17/2025 Total Salary Michelle Casalino~ Township Council |A Township Council [Governing Body 9/29/2015 10.26|Max 12,487.00 Asmeret Ghebremicael Township Council |A Township Council |Governing Body 1/1/2023 3.00|Max 9,365.25 Joseph Paul Krakoviak Township Council |A Township Council |Governing Body 1/1/2025 1.00|Max 12,487.00 Joyce Rudin Township Council |A Township Council |Governing Body 1/1/2025 1.00|Max 12,487.00 Susan Scarpa Township Council |A Township Council |Governing Body 1/1/2023 3.00}Max 12,487.00 Totals - _ ee 59,313.25 | Budget: 01-2010-00-1201- Totals S&W Base Pay 59,313.25 59,313.25

Township of West Orange Run Date: 09/26/25 2025 Budget Hearing Date 6/17/2025 Dept #: 1203 Department: Town Budget Revised Council Vote 2024 Budget 2025 Budget Object Final 2024 Paid or Charged Budget Increase / Recommended Increase / Introduced Increase / Adopted Code Account Name Budget 12/31/2024 Request (Decrease) Budget (Decrease) Budget (Decrease) Budget 030 PRINTING & STATIONARY. 350.00 98.00 350.00 350.00 350.00 (470.00)} 180.00 034 DUPLICATING & RECORDING 635.00 615.00 635.00 635.00 635.00 635.00 032 ADVERTISING 12,513.68 4,825.40 12,513.68 12,513.68 12,513.68 (8,053.96) 4,459.72 (081 DINNER MEETINGS 501.00 - 501.00 501.00 501.00 501.00 092 TAPING-COUNCIL MEETINGS 14,200.00 12,830.00 14,200.00 14,200.00 14,200.00 14,200.00 110 OFFICE SUPPLIES 158.69 492.44 158.69 158.69 158.69 158.69 111 MISC., ITEMS, FRAMES 750.38 288.61 750.38 750.38 750.38 (500.38) 250.00 112 PERMANENT PROPERTY 560.70 - 560.70 560.70 560.70 (560.70) : 131 MAINT. RECORDER 345.00 362.00 345.00 345.00 345.00 345.00 201 CODIFICATION 5,100.59 12,630.00 5,100.59 5,100.59 5,100.59 5,100.59 Department Total 35,115.04 32,141.45 35,115.04 : 35,115.04 : 35,115.04 (9,115.04) 25,830.00 92% 0.00% 0.00% 0.00% -26.44% Explanation for Significant Increases/Decreases: 2,973.59 - - (9,285.04) 1) 2) 3) 5) 6) 7) 8) 9) 10) BREA EE EEEEEEE EE EEE EEE EE EE EEE EEE EERE EEE EEE EEE EEE EEE EEE EERE EEE EEE EEE EERE EP EE EEE EEE EEE EEE REE EEE