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CITY OF JERSEY CITY NEW JERSEY

REPORT OF AUDIT

FOR THE YEARS ENDED DECEMBER 31, 2014 AND 2013

PAGE EXHIBIT TABLE SCHEDULE Financial Section

Independent Auditor's Report …………………………………………… 1 - 4

Current Fund

Comparative Balance Sheet - Regulatory Basis …………………… 5 - 6 AComparative Statement of Operations and

Changes in Fund Balance - Regulatory Basis …………………… 7 - 8 A-1Statement of Revenues - Regulatory Basis ………………………… 9 - 15 A-2

Analysis of Budget Revenues …………………………………… 16 A-2aAnalysis of Non-Budget Revenues ……………………………… 17 - 18 A-2b

Statement of Appropriations - Regulatory Basis …………………… 19 - 33 A-3

Trust Funds

Comparative Balance Sheet - Regulatory Basis …………………… 34 - 37 B

General Capital Fund

Comparative Balance Sheet - Regulatory Basis …………………… 38 CStatement of Changes in Fund Balance - Regulatory Basis ………… 39 C-1

General Fixed Assets

Comparative Balance Sheet - Regulatory Basis …………………… 40 D

Notes to Financial Statements …………………………………………… 41 - 116

Supplementary Data Section:

Current Fund

Schedule of:Cash - Treasurer …………………………………………………… 117 - 118 A-4Petty Cash …………………………………………………………… 119 A-5Change Fund ……………………………………………………….. 120 A-6Taxes Receivable and Analysis of Property Tax Levy ……………… 121 A-7Due from State of New Jersey for

Senior Citizens' and Veterans' Deductions ……………………… 122 A-8Tax Title Liens Receivable ………………………………………… 123 A-9Property Acquired for Taxes at Assessed Valuation ………………… 123 A-10Revenue Accounts Receivable ……………………………………… 124 - 125 A-11Due from JMCUA - Franchise Extension Fees ……………………… 126 A-12Lot Cleaning Charges and Liens Receivable ……………………… 126 A-13Sales Contracts Receivable - Property Acquired for Taxes ………… 127 A-14Due from State of New Jersey -

Prepaid Debt Service - Qualified Bonds………………………… 127 A-15Deferred Charges …………………………………………………… 128 A-16Interfunds Receivable / (Payable) …………………………………… 129 A-172013 Appropriation Reserves ……………………………………… 130 - 138 A-18Reserve for Encumbrances ………………………………………… 139 A-19

CITY OF JERSEY CITYAUDIT OF FINANCIAL STATEMENTS

TABLE OF CONTENTSDECEMBER 31, 2014

i

PAGE EXHIBIT TABLE SCHEDULE



Supplementary Data Section (continued):

Current Fund (continued)

Schedule of:Contracts Payable …………………………………………………… 139 A-20Prepaid Taxes ……………………………………………………… 140 A-21Tax Overpayments …………………………………………………… 140 A-22Prepaid PILOT Revenues …………………………………………. 141 A-23Local District School Taxes Payable ………………………………… 141 A-24County Taxes Payable ……………………………………………… 142 A-25PILOT Fees Due to County ………………………………………… 142 A-26Due to Special Improvement Districts ……………………………… 143 A-27Surcharges Due to State of New Jersey …………………………… 143 A-28Reserve for Deposits on Sale of Property Acquired for Taxes ……… 144 A-29Reserve for Arbitrage Rebate ……………………………………… 144 A-30Other Reserves ……………………………………………………… 145 A-31Special Emergency Notes Payable ………………………………… 146 A-32Superstorm Sandy Expenditures …………………………………… 147 A-33Intergovernmental Payable ………………………………………… 147 A-34

Trust Funds

Schedule of:Cash and Cash Equivalents -

Animal Control Fund …………………………………………… 148 B-1Other Trust Fund ………………………………………………… 149 B-1AInsurance Fund ………………………………………………… 149 B-1BPayroll Clearing ………………………………………………… 150 B-1CUnemployment Insurance Trust ………………………………… 150 B-1DLaw Enforcement Trust Fund …………………………………… 151 B-1ECommunity Development Block Grant ………………………… 151 B-1FHome Investments Partnership Program ………………………… 152 B-1GEvertrust ………………………………………………………… 152 B-1HHousing Opportunities for Persons with AIDS ………………… 153 B-1IMartin Luther King Trust Fund ………………………………… 153 B-1JState and Federal Grants Fund ………………………………… 154 B-1K

Animal Control FundDue From / To Current Fund ………………………………………… 155 B-2Due to State of New Jersey ………………………………………… 155 B-3Reserve for Encumbrances ………………………………………… 156 B-4Reserve for Expenditures …………………………………………… 156 B-5Prepaid Three-Year Licenses ……………………………………… 157 B-6

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Trust Funds (continued)

Other Trust FundsSchedule of:

Intergovernmental Payables ………………………………………… 157 B-7Reserves and Special Deposits ……………………………………… 158 - 159 B-8Due to Current Fund ………………………………………………… 160 B-9

Insurance FundSchedule of:

Due from Current Fund ……………………………………………… 160 B-10Vouchers Payable …………………………………………………… 161 B-11Insurance Reserves ………………………………………………… 161 B-12

Payroll Clearing FundSchedule of:

Due to Library ……………………………………………………… 162 B-13Interfunds Receivable / (Payable) …………………………………… 163 B-14Reserve for Payroll Deductions ……………………………………… 164 B-15

Unemployment Insurance Trust FundSchedule of:

Vouchers Payable …………………………………………………… 165 B-16Reserve for Expenditures …………………………………………… 165 B-17Due to State ………………………………………………………… 166 B-18

Law Enforcement Trust FundSchedule of:

Due from Current Fund ……………………………………………… 166 B-19Reserve for Forfeitures ……………………………………………… 167 B-20Reserve for Encumbrances ………………………………………… 167 B-21

Community Development Block GrantSchedule of:

Federal Grants Receivable …………………………………………… 168 B-22Allotment Receivable ……………………………………………… 168 B-23Interfunds Receivable / (Payable) …………………………………… 169 B-24Vouchers Payable …………………………………………………… 170 B-25Reserve for Encumbrances ………………………………………… 170 B-26Reserve for Expenditures …………………………………………… 171 B-27

Home Investments Partnership ProgramSchedule of:

Federal Grants Receivable …………………………………………… 171 B-28Due from Payroll Clearing ………………………………………… 172 B-29Reserve for Other …………………………………………………… 172 B-30Vouchers Payable …………………………………………………… 173 B-31Reserve for Program Income ………………………………………… 173 B-32Reserve for Encumbrances ………………………………………… 174 B-33Reserve for Expenditures …………………………………………… 174 B-34

iii





Trust Funds (continued)

EvertrustSchedule of:

Due from / (to) Current Fund ……………………………………… 175 B-35Reserve for Encumbrances ………………………………………… 175 B-36

Housing Opportunities for Persons with AIDSSchedule of:

Federal Grants Receivable …………………………………………… 176 B-37Due to Payroll Clearing ……………………………………………… 176 B-38Vouchers Payable …………………………………………………… 177 B-39Reserve for Encumbrances ………………………………………… 177 B-40Reserve for Expenditures …………………………………………… 178 B-41Other Reserves ……………………………………………………… 178 B-42

Martin Luther King Trust FundSchedule of:

Reserve for Expenditures …………………………………………… 179 B-43

State and Federal Grants FundSchedule of:

State and Federal Grants Receivable ………………………………… 180 - 190 B-44Interfunds Receivable / Payable …………………………………… 191 B-45Reserve for Encumbrances ………………………………………… 192 B-46Reserve for Other …………………………………………………… 193 B-47Reserve for State and Federal Grants:

Appropriated …………………………………………………… 194 - 205 B-48Unappropriated ………………………………………………… 206 B-49

Capital Fund

Schedule of Cash - Treasurer …………………………………………… 207 C-2Analysis of Cash and Cash Equivalents ………………………………… 208 - 213 C-3Analysis of Cash and Cash Equivalents Ending Balance ……………… 214 - 220 C-3aSchedule of Deferred Charges to Future Taxation:

Funded ……………………………………………………………… 221 C-4Unfunded …………………………………………………………… 222 - 223 C-5Unfunded - Analysis of Ending Balance…………………………… 224 - 226 C-5a

Schedule of:Deferred Charges to Future Water Rents - Unfunded ……………… 227 - 228 C-6Due from State and Federal Government …………………………… 229 C-7Due from Municipal Utilities Authority …………………………… 230 C-8School Building Property …………………………………………… 230 C-9Due To Current Fund ……………………………………………… 231 C-10Improvement Authorizations ………………………………………… 232 - 237 C-11School Serial Bonds ………………………………………………… 238 C-12General Serial and Term Bonds …………………………………… 239 - 246 C-13

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Capital Fund (continued)

Schedule of:Pension Refunding Bonds …………………………………………… 247 - 248 C-14Water Serial Bonds ………………………………………………… 249 - 251 C-15Hudson County Improvement Authority Pooled Loan Payable …… 252 C-16Green Trust Loans Payable ………………………………………… 253 - 260 C-17Bond Anticipation Notes Payable …………………………………… 261 C-18Tax Appeal Refunding Notes Payable ……………………………… 262 C-19Capital Improvement Fund ………………………………………… 263 C-20Miscellaneous Reserves …………………………………………… 264 C-21Reserve for Encumbrances ………………………………………… 265 C-22Bonds and Notes Authorized but not Issued ………………………… 266 - 268 C-23

General Fixed Assets

Schedule of Changes in Fixed Assets by Class ………………………… 269 D-1Schedule of Reserve for Fixed Assets …………………………………… 269 D-2

Statistical Section: Unaudited

Five-Year History of Governmental Expenditures ……………………… 270 ………………… 1Five - Year History of Governmental Realized Revenues ……………… 271 ………………… 2Comparative Schedule of Operations and

Changes in Fund Balance - Current Fund …………………………… 272 ………………… 3Five-Year History of Tax Rate and Apportionment of Tax Rate ……… 273 ………………… 4Five-Year History of Delinquent Taxes and Tax Title Liens …………… 273 ………………… 5Five-Year History of Tax Levies and Collections ……………………… 274 ………………… 6Five-Year History of Property Acquired

by Tax Title Lien Liquidation ……………………………………… 274 ………………… 7Five-Year History of Percentage of Net Assessed Value

to Estimated Full Cash Valuation …………………………………… 274 ………………… 8Five-Year History of Ratio of Annual Bonded Debt Service

to Operating Expenditures and Revenues …………………………… 275 ………………… 9Computation of Legal Debt Margin and Overlapping Debt …………… 276 ………………… 10Five-Year History of Ratio of Bonded and Bondable Debt

to Equalized Value and Debt Per Capita …………………………… 277 ………………… 11Officials in Office ……………………………………………………… 278

v




Additional Information Related to Internal Control and Compliance:

Independent Auditor's Report on Internal ControlOver Financial Reporting and on Compliance andOther Matters Based on an Audit of Financial StatementsPerformed in Accordance with Government Auditing Standards …… 279 - 281

Report on ComplianceFore Each Major Federal and State Program andOn Internal Control Over Compliance Required byOMB Circular A-133 AND New Jersey OMB Circular 04-04 ……… 282 - 285

Schedule of:Expenditures of Federal Awards …………………………………… 286 - 298 ……………………………… 1Expenditures of State Financial Assistance ………………………… 299 - 306 ……………………………… 2Expenditures of Other Financial Assistance ………………………… 307 - 308 ……………………………… 3

Notes to Schedules of Expenditures of Federal Awardsand State Financial Assistance ……………………………………… 309 - 310

Schedule of Findings and Questioned Costs:Section 1 - Summary of Auditors' Results ………………………… 311 - 312Section 2 - Summary of Financial Statement Findings ……………… 313 - 317Section 3 - Schedule of Federal Awards and -

State Financial Assistance - Findings and Questioned Costs …… 318 - 326Summary Schedule of Prior Year Audit Findings and

Questioned Costs as Prepared by Management ………………… 327

General Comments ……………………………………………………… 328 - 332

Comments and Recommendations ……………………………………… 333 - 335

vi

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REPORT OF AUDIT

FINANCIAL SECTION

City of Jersey City 2014

DONOHUE, GIRONDA & DORIA Certified Public Accountants

310 Broadway Bayonne, NJ 07002

(201) 437-9000 Fax: (201) 437-1432

E-Mail: [email protected]

Matthew A. Donohue, CPA Linda P. Kish, CPA, RMA Robert A. Gironda, CPA Tammy L. Zucca, CPA Robert G. Doria, CPA (N.J. & N.Y.) Mark W. Bednarz, CPA, RMA Frederick J. Tomkins, CPA, RMA

INDEPENDENT AUDITOR’S REPORT The Honorable Mayor and Members of the City Council City of Jersey City, New Jersey

Report on the Financial Statements

We have audited the accompanying financial statements – regulatory basis of the City of Jersey City, New Jersey (the “City”), which comprise the comparative balance sheet – regulatory basis, of each fund and General Fixed Assets as of December 31, 2014 and 2013, and the related comparative statement of operations and changes in fund balance – regulatory basis, statement of revenues – regulatory basis and statement of appropriations – regulatory basis, of the Current Fund, and the related statement of changes in Fund Balance – regulatory basis, of the General Capital Fund, for the years then ended, and the related notes to the financial statements. Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey (the “Division”). Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America, audit requirements prescribed by the Division and the standards applicable to the financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.

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An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the City’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles

As described in Note A, the financial statements are prepared by the City on the basis of the financial reporting provisions of the Division, which is a basis of accounting other than accounting principles generally accepted in the United States of America, to meet the requirements of the Division. The effects on the financial statements of the variances between the regulatory basis of accounting described in Note A and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material.

Adverse Opinion on U.S. Generally Accepted Accounting Principles

In our opinion, because of the significance of the matter discussed in the “Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles” paragraph, the financial statements referred to above do not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of the City as of December 31, 2014 and 2013, and the changes in its financial position for the years then ended. Unmodified Opinion on Regulatory Basis Accounting

In our opinion, the financial statements referred to above present fairly, in all material respects, the comparative financial position – regulatory basis, of each fund and General Fixed Assets of the City as of December 31, 2014 and 2013, the Current Fund’s respective operations and changes in fund balance – regulatory basis, revenues – regulatory basis and appropriations – regulatory basis, the General Capital Fund’s changes in fund balance – regulatory basis, for the years then ended, in accordance with the financial reporting provisions of the Division as described in Note A.

2

Other Matters

Management Discussion and Analysis

Management has omitted the management discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context, but is not required by the financial reporting provisions of the Division. Our opinion on the basic financial statements is not affected by the missing information. Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The statistical section and schedule of expenditures of other financial assistance are presented for purposes of additional analysis and are not a required part of the basic financial statements. The accompanying supplementary data section, general comments and comments and recommendations are presented for purposes of additional analysis as required by the Division. The schedule of expenditures of federal awards and the schedule of expenditures of state financial assistance are presented for purposes of additional analysis as required by the U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations and N.J. Office of Management and Budget Circular 15-08, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, respectively. The supplementary data section, general comments, comments and recommendations, schedule of expenditures of federal awards and schedule of expenditures of state financial assistance are also presented for purposes of additional analysis and are not required parts of the basic financial statements. The supplementary data section, general comments, comments and recommendations, schedule of expenditures of federal awards and the schedule of expenditures of state financial assistance are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary data section, general comments, comments and recommendations, schedule of expenditures of federal awards and the schedule of expenditures of state financial assistance are fairly stated, in all material respects, in relation to the basic financial statements as a whole. The statistical section and schedule of expenditures of other financial assistance have not been subjected to the auditing procedures as applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them.

3

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated September 9, 2015, on our consideration of the City’s internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

DONOHUE, GIRONDA & DORIA

Certified Public Accountants

FREDERICK J. TOMKINS

Registered Municipal Accountant No. 327

Bayonne, New Jersey September 9, 2015

4

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REPORT OF AUDIT

FINANCIAL SECTION

Current Fund Financial Statements

City of Jersey City 2014

Exhibit ASheet 1 of 2

See Accompanying Notes to Financial Statements

CITY OF JERSEY CITYCURRENT FUND

AS OF DECEMBER 31, 2014 AND 2013

COMPARATIVE BALANCE SHEET - REGULATORY BASIS

2014 2013Ref.

AssetsCash and Cash Equivalents A-4 79,939,326$ 59,257,737$ Change Fund A-6 1,710 1,710

79,941,036 59,259,447 Intergovernmental Receivables:

Due from State of NJ - Sr. Citizens' and Veterans' Deductions A-8 11,250 8,750 Prepaid Debt Service - Qualified Bonds A-15 17,355,207 17,619,318

17,366,457 17,628,068 Receivables and Other Assets with Full Reserves:

Delinquent Property Taxes Receivable A-7 3,660,742 2,768,273 Tax Title Liens Receivable A-9 422,969 326,028 Property Acquired for Taxes at Assessed Valuation A-10 1,455,500 1,591,500 Due from Jersey City Municipal Utilities Authority -

Franchise Extension Fees A-12 14,000,000 14,000,000 Lot Cleaning Charges Receivable A-13 210 2,076 Sales Contracts Receivable -

Property Acquired for Taxes A-14 285,550 306,550 Interfunds Receivable A-17 246,383 5,391,564

sheet 2 20,071,354 24,385,991 Deferred Charges

Special Emergency Authorizations A-16 25,648,893 25,617,000

143,027,740$ 126,890,506$

5

Exhibit ASheet 2 of 2



AS OF DECEMBER 31, 2014 AND 2013

COMPARATIVE BALANCE SHEET - REGULATORY BASIS

2014 2013Ref.

Liabilities and ReservesAppropriation Reserves A-3, A-18 10,427,075$ 12,299,163$ Reserve for Encumbrances A-19 9,188,797 8,135,221 Contracts Payable A-20 767,504 931,912 Prepaid Taxes A-21 2,061,721 4,984,248 Tax Overpayments A-22 5,249,320 3,822,536 Interfunds Payable A-17 30,522 112,187 Prepaid PILOT Revenues A-23 949,488 1,380,629 County Taxes Payable A-25 2,160,316 1,507,446 PILOT Fees Due to County A-26 81,702 58,861 Due to Special Improvement Districts A-27 234,067 354,584 Due to State of New Jersey:

Marriage Licenses A-28 9,550 9,450 Burial Permits A-28 150 150

Reserve for Deposits on Sale of PropertyAcquired for Taxes A-29 20,303 22,403

Reserve for Arbitrage Rebate A-30 937,315 937,315 Reserves - Other A-31 7,774,601 1,648,805 Emergency Notes Payable A-32 25,007,992 25,582,000 Reserve for Superstorm Sandy Expenditures A-33 1,910,633 1,984,088 Intergovernmental Payable A-34 12,364 -

66,823,420 63,770,998

Reserve for Receivables and Other Assets sheet 1 20,071,354 24,385,991 Fund Balance A-1 56,132,966 38,733,517

143,027,740$ 126,890,506$

6

Exhibit A-1Sheet 1 of 2




COMPARATIVE STATEMENT OF OPERATIONS AND CHANGES IN FUND BALANCE -

2014 2013Ref.

Revenue and Other Income Realized:Fund Balance Utilized A-2a 16,413,000$ 16,707,232$ Miscellaneous Revenue Anticipated A-2a 293,803,661 290,511,689 Receipts from Delinquent Taxes A-2a 957,058 1,027,576 Receipts from Current Taxes:

School and County Taxes A-2a 213,822,344 205,244,698 Local Taxes A-2a 232,324,644 235,383,845

Non-Budget Revenues A-2b 2,013,257 1,698,818 Other Credits to Income:

Unexpended Appropriation Reserves A-18 8,104,876 4,673,686 Prior Year Interfunds Returned A-17 5,391,564 214,142 Cancelled Reserves of Other Funds A-17 4,616,242 1,476,763 Cancellation of Contracts Payable A-20 583,155 505,171 Premium on Special Emergency Notes A-4 104,254 268,904 Cancelled Checks A-4 8,301 526,538 Debt Reserve - Prior Year Debt Payments A-31 - 358,328 Revenue Accounts Receivable A-11 - 63,229 Security Board Receivable Realized - 146

778,142,356 758,660,765

ExpendituresBudgetary and Emergency Appropriations:

Appropriations within "CAPS"Operations

Salaries and Wages 213,570,013 198,097,866 Other Expenses 153,233,660 159,531,621

Deferred Charges and Statutory Expenditures 48,948,402 51,183,576 Appropriations Excluded from "CAPS"

OperationsOther Expenses 37,573,356 35,781,731

Capital Improvements 1,000,000 600,000 Debt Service 59,726,189 58,704,664 Deferred Charges 8,074,008 14,987,611 Type 1 School District Debt 10,483,807 12,190,025 Reserve for Uncollected Taxes 1,846,737 1,528,223

A-3 534,456,172 532,605,317

REGULATORY BASIS

7

Exhibit A-1Sheet 2 of 2




COMPARATIVE STATEMENT OF OPERATIONS AND CHANGES IN FUND BALANCE -

2014 2013Ref.

REGULATORY BASIS

Expenditures (continued)Local District School Tax A-24 109,149,375$ 107,391,779$ County Taxes A-25 104,672,969 97,852,919 Interfunds Advanced Originating in Current Year A-17 246,383 5,391,564 Tax Overpayments A-22 3,154,845 2,803,848 Bank Fees and Adjustments A-16 605,901 108,784 Refund of Prior Year Revenues A-4 150,163 96,372

752,435,808 746,250,583

Excess in Revenue 25,706,548 12,410,182

Adjustments to Income before Fund Balance:Expenditures Included Above Which are by StatuteDeferred Charges to Budget of Succeeding Year

Expenditure without an Appropriation 605,901 - Special Emergency Appropriations:

Contractual Severance Liabilities 7,500,000 9,500,000 Statutory Excess to Fund Balance 33,812,449 21,910,182 Fund Balance, Beginning of Year 38,733,517 33,530,567

72,545,966 55,440,749 Decreased by:

Utilized as Anticipated Revenue A-2 16,413,000 16,707,232

Fund Balance, December 31 A 56,132,966$ 38,733,517$

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15


Exhibit A-2a


FOR THE YEAR ENDED DECEMBER 31, 2014

STATEMENT OF REVENUES - REGULATORY BASISANALYSIS OF BUDGET REVENUES

Ref.Allocation of Current Tax Collections:

Current Year Taxes Collected in Prior Year A-7 4,984,248$ Current Year Taxes Collected in Current Year A-7 438,904,543 State Share of Sr. Citizens' & Veterans' Deductions A-7 411,460 Current Taxes Realized in Cash 444,300,251$ Add: Appropriation for "Reserve for Uncollected Taxes" A-3 1,846,737

446,146,988 Allocated to:

School Taxes A-24 109,149,375 County Taxes A-25 104,672,969

Total Allocated to School and County Taxes A-1 213,822,344

Amount for Support of Municipal Budget Appropriations A-1 232,324,644$

Receipts from Delinquent Taxes:Delinquent Taxes Collected A-7 912,146$ Tax Title Liens Collected A-9 44,912

Total Receipts from Delinquent Taxes A-1 957,058$

Miscellaneous Revenues Anticipated:Accrual per Revenue Accounts Receivable A-11 198,776,122$ State Aid Received in Cash A-4 23,644,218 Qualified Bonds Payments A-15 44,925,679 State and Federal Grants A-17 26,457,642

Total Miscellaneous Revenues Anticipated A-1 293,803,661$

Fund Balance A-1 16,413,000$

Total Realized Budget Revenues A-2 543,498,363$

16

Exhibit A-2bSheet 1 of 2


Increased by Cash Received from:Prologis Redevelopment Agreement 500,000$ Zoning and Tenant/Landlord 309,989 Other Recreation Fees 75,430 Various Blocks and Lots 50,600 Auto Repair Licenses 36,000 Miscellaneous Police Department Fees 28,920 Special Privileges 25,820 City Clerk - Other 24,204 Parking Authority Debt Payments 21,905 Reimbursement for Damaged Property 19,054 Claims, Reimbursements and Other 18,972 Rental of City Owned Property 18,190 HEDC - Sidewalk Café Licenses 17,735 Childcare Certification License 16,500 Miscellaneous Health Inspection Fees 15,000 Initial License Inspection 12,330 Document Reproduction Fee 11,449 Burglar Alarm System 11,380 Junk Shop Licenses 10,000 Carnival Fee 9,375 Bid Package Fees 8,350 Filming Permits 7,752 Discovery Fees 7,210 Exhibition Licenses 6,300 Affordable Care Act 5,600 Special Beverage Permit 5,125 Police Training Fees 4,267 Rental of Polling Places 3,300 Shade Tree 2,900 Retail Florist License 2,280 Tire Permits 2,050 Trade Licenses 1,895 Pet Shop Licenses 1,690 Reserve for Debt Service 1,600 Food Handlers Course 1,000 Returned Check Fees 755 Driveway Permits 600 Loading Zones 550 Pigeon Keeping 535

Ref.



STATEMENT OF REVENUES - REGULATORY BASISANALYSIS OF NON-BUDGET REVENUES

17

Exhibit A-2bSheet 2 of 2


Increased by Cash Received from: Ref.



STATEMENT OF REVENUES - REGULATORY BASISANALYSIS OF NON-BUDGET REVENUES

Mechanical Amusement Devices 500$ Pay Telephone Licenses 350 Spray Paint Markers 275 Municipal Engineering - Sewer System 30 JCIA Loan 25 Miscellaneous Permits 10 Non-Budgeted PILOTs

The Paramount Urban Renewal Co., LLC 129,884 Goya 75th Street Urban Renewal 121,280 St. Pauls, LLC 65,589 Lafayette Phase IV 64,632 148 First Street Urban Renewal, LLC 56,171 Genesis JC Partners (Webb) 49,380 109 Columbus LLC 47,584 DeBragga Amenity, LLC 45,056 TPI Urban Renewal 31,930 NAMS Developers, Inc. 23,421 Chosen Estates, LLC 17,290 Whitlock Mills, LP 15,922 Pointe Developers Retail 13,351 St. Bridget Senior Residence 13,299 JH and RC Senior Homes 12,968 Pacific Landing 4,950 PHM Urban Renewal 1,632 242 Bergen Court 1,116

A-4; A-1; A-2 2,013,257$

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