COUNTY OF SALEM, STATE OF NEWJERSEY FINANCIAL ...

COUNTY OF SALEM, STATE OF NEWJERSEY

FINANCIAL STATEMENTS AND SUPPLEMENTAL DATA

December31, 2014

COUNTY OF SALEM, STATE OF NEW JERSEY

TABLE OF CONTENTS

DECEMBER 31, 2014

EXHIBIT TITLE Pa

INTRODUCTION SECTION Letterof Transmittal...........................................................................................................I

INDEPENDENT AUDITORS' REPORTS Independent Auditors' Report.......................................................................................... Independent Auditors' Report on Internal Control Over Financial Reporting and on

Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards...................................

BASIC FINANCIAL STATEMENTS - REGULATORY BASIS Current Fund

A Statement of Assets, Liabilities, Reserves and Fund Balance ...........................................7 A-I Statement of Revenues, Expenditures and Changes in Fund Balance..............................8 A-2 Statement of Revenues.....................................................................................................9 A-2A Statement of Miscellaneous Revenues not Anticipated ....................................................13 A-3 Statement of Expenditures ...............................................................................................14

Trust Funds Statement of Assets, Liabilities and Reserves.............................................. 23 Open Space and Farmland Preservation

Statement of Revenues and Other Credits to Income................................ 24 Open Space and Farmland Preservation

Statement of Expenditures and Other Charges to Income......................... 25

General Capital Fund C Statement of Assets, Liabilities, Reserves and Fund Balance ..........................................26

G General Fixed Assets Account Group...............................................................................27

Notes to Financial Statements..........................................................................................28

SUPPLEMENTAL SCHEDULES Current Fund

A-4 Statement of Current Cash...............................................................................................44 A-6 Schedule of Taxes Levied and Collected..........................................................................45 A-7 Statement of Revenue - Accounts Receivable.................................................................46 A-9 Statement of 2013 Appropriation Reserves ......................................................................47 A-I 0 Statement of Reserve for JACC/CAP ...............................................................................50 A-Il Statement of Reserve for Repair and Reconstruction of Roads, Bridges and

Railroads.......................................................................................................................51 A-I 2 Statement of Deferred Charges N.J.S. 40A:4-54 Special Emergency...............................52 A-13 Federal and State Grant Fund

Statement of Federal and State Grants Receivable.......................................................53


TABLE OF CONTENTS (CONTINUED)

I iWASi

EXHIBIT TITLE PAGE

A-14 Federal and State Grant Fund Statement of Reserves for Federal and State Grant Funds-Appropriated......................58

A-15 Federal and State Grant Fund Statement of Reserves for Federal and State Grant Funds-Unappropriated..................63

Trust Fund B-3 Statement of Reserve for Trust Funds..............................................................................64 B-4 Statement of Cash

Per N .J.S.40A: 5-5-Treasurer.........................................................................................65 B-5 Statement of Mortgages Receivable.................................................................................66 B-6 Open Space and Farmland Preservation

Statement of Taxes Receivable.....................................................................................67 B-7 Open Space and Farmland Preservation

Statement of Reserve for Future Use ............................................................................68

Capital Fund C-I Analysis of Cash...............................................................................................................69 C-2 Statement of Due From (To) Current Fund.......................................................................70 C-3 Statement of Deferred Charges to Future Taxation - Funded ...........................................71 C-4 Statement of Deferred Charges to Future Taxation - Unfunded........................................72 C-S Schedule of Improvement Authorizations .........................................................................73 C-6 Statement of Serial Bonds................................................................................................74 C-7 Statement of Contracts Payable.......................................................................................77 C-8 Statement of Capital Improvement Fund ..........................................................................78 C-9 Statement of New Jersey Dam Restoration Loan .............................................................79 C-I 0 Statement of Bond Anticipation Notes ..............................................................................80 C-I I Statement of Bonds and Notes Authorized but not Issued................................................81

Outside Offices D County Clerk

Statement of Assets, Liabilities and Reserves ...............................................................82 D-I County Clerk

Statementof Cash.........................................................................................................83 E Surrogate's Office

Statement of Assets, Liabilities and Reserves ...............................................................84 E-I Surrogate's Office

Statementof Cash.........................................................................................................85 E-2 Surrogate's Office

Statement of Investment - Savings and Loan Association.............................................86 E-3 Surrogate's Office

Statement of lnvestment - Certificate of Deposit...........................................................87

COUNTY OF SALEM, STATE OF NEW JERSEY TABLE OF CONTENTS (CONTINUED)

DECEMBER 31, 2014

EXHIBIT TITLE PAGE

F Sheriff's Office Statement of Assets, Liabilities and Reserves ...............................................................88

F-i Sheriff's Office Statementof Cash.........................................................................................................89

F-2 Sheriff's Office Schedule of Sheriff's Fees Due to County Treasurer's Office ........................................90

H Jail Prisoner's Welfare Fund Statementof Cash.........................................................................................................91

Mosquito Extermination Commission Statementof Cash.........................................................................................................92

GeneralComments.........................................................................................................93

Schedule of Current Year Findings and Recommendations ......................................94

Summary Schedule of Prior Year Findings ..................................................................95

STATISTICAL SECTION

Officialsin Office ...............................................................................................................96 Schedule of Tax Rate, Tax Levy and Tax Collections.......................................................97


To the Honorable Freeholder Director, Members of the Board of Chosen Freeholders, and Citizens of the County of Salem:

The comprehensive annual financial report of the County of Salem (the "County") for the year ended December 31, 2014, is hereby submitted as mandated by state statute. New Jersey statutes require that the County annually issue a report on its financial position and activity and that this report be audited by an independent Registered Municipal Accountant. Responsibility for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures, rests with management. To the best of our knowledge and belief, the enclosed data is accurate in all material respects. All disclosures necessary to enable the reader to gain an understanding of the County's activities have been included.

The comprehensive annual financial report is presented in four sections: introductory, financial, statistical, and general comments and recommendations. The financial section includes the general purpose financial statements and individual fund and account group financial statements and schedules, as well as the independent auditors' report on these financial statements and schedules. The statistical section, which is unaudited, includes selected financial and demographic information, generally presented on a multi-year basis.

The financial reporting entity (the "government") includes all the funds and account groups of the County. Component units, as defined by the Governmental Accounting Standards Board, are not presented, as the State of New Jersey does not require that component units be considered for reporting purposes. The government provides a full range of services, including sanitation services; the maintenance and construction of roads and related infrastructure; and recreation.

INDEPENDENT AUDITORS' REPORTS

rf'r MERCAdIEN, P.C. CERTIFIEd Public ACCOUNTANTS

To the Honorable Freeholder Director and Members of the Board of Chosen Freeholders of the County of Salem, State of New Jersey

Report on the Financial Statements

We have audited the accompanying financial statements - regulatory basis of the County of Salem, State of New Jersey (the "County"), as of and for the year ended December 31, 2014, and the related notes to financial statements, which collectively comprise the County's basic financial statements as listed in the table of contents.

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: this includes 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.

Auditors' Responsibility

Our responsibility is to express an opinion 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 and the standards applicable to 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 from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the

AN INDEPENDENTLY OWNED MEMBER, auditors' judgment, including the assessment of the risks of material misstatement MCGLADREY ALLIANCE of the financial statements, whether due to fraud or error. In making those risk AMERICAN INSTiTUTE OF assessments, the auditor considers internal control relevant to the entity's CERTIFIED PUBLIC ACCOUNTANTS preparation and fair presentation of the financial statements in order to design audit NEWJERSEYSOCIEIYOF procedures that are appropriate in the circumstances, but not for the purpose of CERTgIEOPUBLICACCOUNTAN expressing an opinion on the effectiveness of the entity's internal control. NW YORK SOCIETY OF

CERTIFIED PUBUC ACCOUNTANTS

PENNSYLVANIA INSTITUTE OF

CERTIFIED PUBLIC ACCOUNTANTS

REGISTERED WITH THE PCAOB

2

LEADING 8Y EXAMPLE FoR MORE THAN O YEARS

P.O. Box 7648 • Piinceton, Ni 08543-7648 • 609.689.9700 • Fax 609.689.9720 • Mercadien.com

The McGladrcy Alliance is a premier alfuliation of independent accounAng and consulting firms. The McGtad,' Alliance member fbms maIntain their name. autonomy and

independence and are responsible for their own clienr lee arrangements. dellveOr of services and maintenance of client relationships.

lII] laI l WtIJ a] Iii] IlI1II *1]

Auditors' Responsibility (Continued)

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 opinion.

Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles

As described in Note A, these financial statements are prepared on the basis of the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey, which is a basis of accounting other than accounting principles generally accepted in the United States of America, to comply with the requirements of the Division of Local Government Services, Department of Community Affairs, State of New Jersey.

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 County as of December 31, 2014, or the changes in financial position for the year then ended.

Opinion on Regulatory Basis of Accounting

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective fund balance of various funds of the County as of December 31, 2014, and the respective changes in fund balance thereof for the year then ended, in accordance with the financial reporting provisions set forth by the Division of Local Government Services, Department of Community Affairs, State of New Jersey.

Report on Summarized Comparative Information

We have previously audited the County's 2013 financial statements, and we expressed an unmodified audit opinion on those audited financial statements in our report dated June 25, 2014, in accordance with the financial reporting provisions described in Note A. In our opinion, the summarized comparative information presented herein as of and for the year ended December 31, 2013, is consistent, in all material respects, with the audited financial statements from which it has been derived.

3

INDEPENDENT AUDITORS' REPORT (CONTINUED)

Report on Supplementary and Other Information

Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the County's basic financial statements. The supplemental schedules as required by the Division of Local Government Services, Department of Community Affairs State of New Jersey are presented for purposes of additional analysis are not a required part of the basic financial statements.

These schedules 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. These schedules have 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 supplemental schedules are fairly stated, in all material respects, in relation to the basic financial statements as a whole, on the basis of accounting described in Note A.

The introduction section, general comments, schedule of current year findings and recommendations, summary schedule of prior year findings, and statistical section as listed in the table of contents have not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them.

Other Reporting by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated August 4, 2015 on our consideration of the County's internal control over financial reporting and on 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 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 County's internal control over financial reporting and compliance.

/] Warren A. Broudy, C ,CGFM, PSA, CGMA Registered Municipal Accountant License No. 554

hvN44;v&)i . J1

MERCADI, P.C. CERTIFIED PUBLIC ACCOUNTANTS

August4, 2015

4

MERCAdIEr., f G. ! Ld Pubtc ACCOUNTANTS

INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WJTH GOVERNMENT AUDITING STANDARDS

To the Honorable Freeholder Director and Members of the Board of Chosen Freeholders of the County of Salem, State of New Jersey

We have audited, in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States; and requirements prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, the financial statements, of the County of Salem (the "County"), as of and for the year ended December 31, 2014, and the related notes to the financial statements, which collectively comprise the County's basic financial statements, and have issued our report thereon dated August 4, 2015, in which we expressed an adverse opinion on the conformity of the financial statements with accounting principles generally accepted in the United States of America due to differences between those principles and accounting practices prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the County's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purposes of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the County's internal control. Accordingly, we do not express an opinion on the effectiveness of the County's internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

AN INDEPENDENTLY OWNED MTL4RTR,

MCGLABREY ALLIANCE

AMERICAN INSTITUTE OF

CERUFIED PUBLIC ACCOUNTANTS

)IEW JERSEY SoCIETY OF

CERTIFIED PUBLIC ACCOUNTANTS

NEW YORK SOCIETY OF Our consideration of internal control was for the limited purpose described in the CERTiFIED PUBLIC ACCOUNTAN preceding paragraph and was not designed to identify all deficiencies in internal control PENNSTLVANIA INSTITUTE OF that might be material weaknesses or significant deficiencies. Given these limitations,

TRTIFIED PUBLIC ACCOUNThN during our audit we did not identify any deficiencies in internal control that we consider to EGISTERED WITH THE PCAOB be material weaknesses. However, material weaknesses may exist that have not been

identified.

LEADING BY EXAMPLE FOR MORE THAN 50 YEARS

P.O. Box 7648 • Princeton, NJ 08543-7648 • 609.689.9700 • Fax 609.689.9720 • Mercadien.com 5 The McGladrry Alliance is a premIer attiliallon of independent accounting and consulting Finns. The McGiadr' Alliance member Ilmrs maintain their name, autonomy and

Independence and arc responsible for their own client fee arrangements, dciive,y of servIces and rnaintenaacc of client relationships.

INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS (CONTINUED)

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the County's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed instances of noncompliance or other matters that are required to be reported under Government Auditing Standards and which are described in the accompanying Schedule of Findings and Questioned Costs as Finding 2014-001.

County's Response to Finding

The County's response to the findings identified in our audit is described in the accompanying Schedule of Current Year Findings and Recommendations. The County's response was not subject to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the County's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

Warren A. Broudy, CPA, CGFM, PSA, CGMA Registered Municipal Accountant License No. 554

7 C4 ?,

MERCADIEN, P.C. CERTIFIED PUBLIC ACCOUNTANTS

August 4, 2015

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CURRENT FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - Year Ended December 31, 2014 (With Comparative Totals for 2013)

Reference 2014 2013

Revenue and Other Income Realized Fund Balance Utilized Miscellaneous Revenue Anticipated Receipts from Current Taxes Non-Budget Revenues Other Credits to Income:

Added and Omitted Taxes Unexpended Balance of Appropriation Reserves Cancellation of Grants Reimbursement for Grant Expenditures paid by Current Fund in Prior Years Interfunds Returned

Total Income

Expenditures: Budget Appropriations:

Operations: Salaries and Wages Other Expenses

Capital Improvements Debt Service Deferred Charges and Statutory Expenditures Judgments

Interfunds Advanced Over expenditure of Prior Year Reserve

Total Expenditures

Excess in Revenues

Adjustments to Income before Fund Balance: Expenditures included above which are by Statute, Deferred

Charges to the Budget of the Succeeding Year Over expenditures of Budget Appropriation Over expenditure of Prior Year Appropriation Reserves

Statutory Excess to Fund Balance

Fund Balance - January 1

Adjust Prior Year Appropriation Reserve

Decreased by: Utilized as Revenue

Fund Balance - December 31

$ 2,884,897.66 $ 2,495,801.44 A-2 32,977,714.72 34,636,012.12 A-6 50,310,876.86 51,356,241.49 A-2 845,641.24 777,449.57

A-6 131,247.50 61,801.72 A-9 382,696.66 3,033,047.47

682,483.25 - A-4 32,757.06 1,304,966.54

173,281.02 28,716.54 88,421,595.97 93,694,036.89

A-3 28,831,782.26 26,497,453.00 A-3 46,436,199.93 51,042,799.80 A-3 1,935.11 1,258.32 A-3 4,910,699.61 4,924,983.72 A-3 6,029,763.91 5,952,069.13 A-3 102,330.59 100,000.00

86,770.50 - 73,214.17 -

86,472,696.08 88,518,563.97

1,948,899.89 5,175,472.92

478,418.34 - 73,214.17 -

2,500,532.40 5,175,472.92

A 7,313,360.47 5,036,504.05

- 402,815.06

2,884,897.66 2,495,801.44 A $ 6,928,995.21 $ 7,313,360.47

See notes to financial statements. 8

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CURRENT FUND STATEMENT OF MISCELLANEOUS REVENUES NOT ANTICIPATED Year Ended December 31, 2014

Miscellaneous Constitutional Board of Appeal Fees Board of State Prisoners Prosecutor - Discovery Prosecutor - Restitution Landscaping/Pavings Prosecutor - County Fines Vending Services OPRA fees Garnishees Lease Board Elections/Copies & Supplies Prior Year Police Dispatching Commodity Resale Election Reimbursement Veterans Cemetery Plot Allowance FEMA Reimbursements

Reference

$ 77,477.20 300.00

8,601.00 142.65

5,405.93 32,234.15

160.50 3,861.00

35.9.5 780.92

13,948.04 35.35

4,500.00 77,362.10 47,643.25 28,158.00

544,995.20 $ 845,641.24

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TRUST FUNDS STATEMENT OF ASSETS, LIABILITIES AND RESERVES

December 31, Reference 2014 2013

LL4BIL ES AND RESERVES Trust Other Funds:

Reserve for: 911 Accumulated Absences Trust B.F. Goodrich Commodities Resale Program County Auction County Clerk Engineering Escrow Environmental Enforcement Hospitalization Housing Revitalization M3tor Vehicle Fines Net Payroll Account Parvin Bequest Payroll Apency Performance Bond - J Dare Development Performance Bond * Woods Laurel Hills Prosecutor's Office:

Asset lVintenance Account Auto Law Enforcement Trust Account County Law Enforcement Trust Account Federal County Law Enforcement Trust Account t'vjnicipal Law Enforcement Trust Account Seized Assets Trust Account

Revolving Loan Road Opening Deposits SCAPG - Nutrition Program SCAPG - Parvin Self Insurance Sheriffs Office Surrogate Fees Tax Appeals Filing Fees Unemployment Claims Weights & Measures Worker's Compensation

8-4 $ 3,316,921.62 $ 3,384,223.94 8-5 683,857.82 726,711.06

10,231.48 10,231.48 4,011,010.92 4,121,166.48

8-4 3,262,874.03 3,608,973.75 497,650.76 497,650.76

2,863.18 4,470.84 8-6 1,046.21 825.59

3,764,434.18 4,111,920.94 $ 7,775,445.10 $ 8,233,087.42

262.45 $ 262.45 400,837.61 517,186.51 16,417.42 16,392.82

100,633.52 59,340.22 30,685.86 22,869.23

273,573.03 309,670.77 20,851.75 18,351.75

582,394.89 636,511.18 57,569.46 1,165.23 73,850.00 77,091.00 33,819.18 445,581.84 95,869.93 825.64 49,420.75 32,619.08

290,689.43 302,453.91 13,090.00 13,090.00

3,375.00 3,375.00

7,823.05 9,613.81 6,193.75 5,676.57

73,313.08 102,163.89 91,432.63 48,878.64 43,584.66 55,36628 77,484.32 78,869.60

1,037,822.37 951,089.58 12,329.44 9,983.44

130,300.18 51,637.79 46,207.27 30,720.63

0.09 90,121.80 50,376.62 45,722.80 45,456.43 42,524.46 39,409.05 37,960.55

43.68 43.56 84,868.41 71,807.69

113,267.33 18.76 I:] 3,903,252.64 4,088,986.48

ASSETS Trust Other Funds:

Cash - Treasurer tvbrtgages Receivable Audio Visual Commission Receivable

Open Space and Farmland Preservation Trust: Cash - Treasurer Investments Due from Current Fund Taxes Receivable

Total Trust Funds

Due to Current Fund A 75,57828 - Due to Capital Fund C 32,180.00 32,180.00

Open Space and Farmland Preservation Trust Reserve for Future Use 8-7 3,764,434.18 4,111,920.94

3,764,434.18 4,111,920.94 Total Trust Funds $ 7,775,445.10 $ 8,233,087.42



TRUST FUNDS OPEN SPACE AND FARMLAND PRESERVATION STATEMENT OF REVENUES AND OTHER CREDITS TO INCOME Year Ended December 31, 2014

Miscellaneous: Receipts:

Interest on Deposits

Anticipated Excess Budget Realized (Deficit)

$ 1,068,914.69 $ 1,065,310.89 $ (3,603.80) 176,366.86 176,366.86 -

- 5,609.51 5,609.51 $ 1,245,281.55 $ 1,247,287.26 $ 2,005.71

Reference B-2

$ 1,062,250.49 3,060.40

$ 1,065,310.89

5,609.51 $ 5,609.51

Amount to be Raised by Taxation Reserve for Open Space Trust Miscellaneous Total Open Space Revenues

Analysis of Realized Revenues

Amount to be Raised by Taxation: Accrued Revenue:

Open Space Tax Levy Added and Omitted Tax Levy



TRUST FUND OPEN SPACE AND FARMLAND PRESERVATION STATEMENT OF EXPENDITURES AND OTHER CHARGES TO INCOME Year Ended December 31, 2014

Appropriations Original Budget After Paid or Budget Modification Charged Reserve

Balance Cancelled

Debt Service: Payment of Bond Principal Interest on Bonds

Acquisition of Farmland

Reference

$ 476,400.00 $ 476,400.00 $ 476,400.00 $ - $ - 318,881.55 318,881.55 318,881.55 - - 450,000.00 450,000.00 72,347.80 377,652.20 -

$1,245,281.55 $1,245,281.55 $ 867,629.35 $ 377,652.20 $ - B-I B-I



GENERAL CAPITAL FUND STATEMENT OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE

December 31, Reference 2014 2013

C

ASS ETS

Cash Dam Restoration Loan Receible Due from Trust Fund Due from Current Fund Deferred Charges to Future Taxation:

Funded Unfunded

LL'\BILrnES, RESERVES AND FUND BALANCE

Oerdraft - Bond Funds Held by Trustee Serial Bonds Payable Bond Anticipation Notes Payable lmpro ment Authorizations:

Funded Unfunded

Contracts Payable Dam Restoration Loan Payable Reser for Payment of Debt Due to Current Fund Capital lmpro.ement Fund General Capital Fund

C-I $ 10,935,394.53 $ 15,490,515.11 C-i 1,300,000.00 1,300,000.00

B, C-i 32,180M0 32,180.00 C-2 5,841.07

C-3 33,994,000.00 34,334,000.00 C-4 14,089,364.00 13,965,000.00

$ 60,356,779.60 $ 65,121,695.11

C-i $ 12,490.51 $ 12,490.51 C-6 32,694,000.00 33,034,000.00

C-4, C-lU 8,590,000.00 11,615,000.00

C-S 7,322,681.46 8,755,212.97 C-S 8,083,229.79 8,827,679.78 C-7 2,110,442.63 1,207,809.28 C-9 1,300,000.00 1,300,000.00 C-9 5,036.20 5,036.20 C-2 - 162,008.91 C-8 3,936.73 3,936.73

234,962.28 198,520.73 $ 60,356,779.60 $ 65,121,695.11

There were Bonds and Notes authorized, but not issued in the amount of $5,499,364.00 and $2,350,000.00 for the years ended December31, 2014 and 2013, respectily (C-I 1).



GENERAL FIXED ASSETS ACCOUNT GROUP

Balance Balance ASSETS December 31, 2013 Additions Deletions December 31, 2014

General Fixed Assets Land, Buildings and Improvements $ 22012,599.65 $ 98,331.71 $ * $ 22,110,931.36 Equipment and Vehicles 13,592,852.00 812,211.62 1,126,873.89 13,278,189.73

$ 35,605,451.65 $ 910,543.33 $ 1,126,873.89 $ 35,389,121.09

LLABILITIES

Investment in General Fixed Assets $ 35,605,451.65 $ 910,543.33 $ 1,126,873.89 $ 35,389121.09



NOTES TO FINANCIAL STATEMENTS

A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Description of Financial Reporting Entity The County of Salem (the "County") was incorporated on February 13, 1798. It is located in the southwest corner of New Jersey and covers approximately 350 square miles. The County of Gloucester is on the County's northern side and the County of Cumberland forms the eastern and southeastern border of the County.

The County's geographic makeup consists of State Parks, Fish and Wildlife Management Areas, Government Facilities and meadows or low-lying areas. Forty-eight percent is devoted to agriculture, thirteen percent is developed for residential use (approximately 9,000 acres), and commercial and industrial use (approximately 6,500 acres). The New Jersey Turnpike travels through the County.

In the County there are fifteen political subdivisions, consisting of one city, eleven counties and three boroughs. The population of the County according to the official 2010 census is 65,774.

The County government operates under a seven member Board of Chosen Freeholders, elected at-large by the voters of the County. A Freeholder, under old English rule, was a person who owned property outright, free of debt, and therefore was deemed to be a leading citizen, eligible for membership on the governing body. Under the present form of government, the property rule as a qualification for holding office has been abolished. Each member is elected to a term of three years. A director and deputy director are selected from their membership at the first meeting of each year. The Freeholders have both administrative and policy-making powers.

Component Units The financial statements of the component units of the County are not presented in accordance with Governmental Accounting Standards Board Statement ("GASBS") No. 14. If the provisions of GASBS No. 14 had been complied with, the financial statements of the following component units would have been either blended or discretely presented with the financial statements of the County, the primary government:

Salem County Improvement Authority 199 East Broadway Salem, NJ 08079

Salem County Vocational- Schools Salem-Woodstown Road New Jersey 08098

Pollution Control Financing Authority 94 Market Street Salem, NJ 08079

Salem Community College 460 Hollywood Avenue Carneys Point, NJ 08069

Special Services School Technical District of the County of Salem 328-B North Broadway Woodstown, Pennsville, New Jersey 08070

Annual financial reports may be inspected directly at the offices of these component units during regular business hours.

A]



A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Basis of Accounting, Measurement Focus and Basis of Presentation The financial statements of the County contain all funds and account groups in accordance with the "Requirements of Audit" as promulgated by the State of New Jersey, Department of Community Affairs, Division of Local Government Services. The principles and practices established by the Requirements of Audit are designed primarily for determining compliance with legal provisions and budgetary restrictions and as a means of reporting on the stewardship of public officials with respect to public funds. Generally, the financial statements are presented using the flow of current financial resources measurement focus and modified accrual basis of accounting with minor exceptions as mandated by these "Requirements". In addition, the prescribed accounting principles previously referred to differ in certain respects from accounting principles generally accepted in the United States of America applicable to local government units. The more significant differences are explained in this Note.

In accordance with the "Requirements of Audit," the County accounts for its financial transactions through the use of separate funds, which are described as follows:

Current Fund - The Current Fund accounts for resources and expenditures for governmental operations of a general nature, including federal and state grant funds.

Trust Funds - The various Trust Funds account for receipts, custodianship and disbursement of funds in accordance with the purpose for which each reserve was created.

General Capital Fund - The General Capital Fund accounts for receipt and disbursement of funds for the acquisition of general capital facilities, other than those acquired in the Current Fund.

Budgets and Budgetary Accounting The County of Salem must adopt an annual budget in accordance with N.J.S.A. 40A:4 et seq. N.J.S.A. 40A:4-5 requires the governing body to introduce and approve the annual county budget no later than January 26 of each year. At introduction, the governing body shall fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to the hearing in a newspaper published and circulating in the county. The public hearing must not be held less than twenty-eight days after the date the budget was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A. 40A:4-9.

An extension of the regulatory dates for introduction, approval and adoption of the County budget may be granted by the Director of the Division of Local Government Services, with the permission of Local Finance Board.

Budgets are adopted on the same basis of accounting utilized for the preparation of the County's financial statements.




I nterfunds Interfund receivables and payables that arise from transactions between funds are recorded by all funds affected by such transactions in the period in which the transaction is executed. Interfund receivables in the Current Fund are recorded with offsetting reserves which are created by charges to operations. Income is recognized in the year the receivables are liquidated. lnterfund receivables in the other funds are not offset by reserves.

Inventories of Supplies The costs of inventories of supplies for all funds are recorded as expenditures at the time individual items are purchased. The costs of inventories are not included on the various statements of assets, liabilities, reserves and fund balance.

General Fixed Assets Accounting for Governmental Fixed Assets, as required by N.J.A.C. 5:30-5.6, differs in certain respects from accounting principles generally accepted in the United States of America. In accordance with the regulations, all local units, including municipalities, must maintain a general fixed assets reporting system that establishes and maintains a physical inventory of nonexpendable, tangible property as defined and limited by the U.S. Office of Management and Budget Circular A-87 (Attachment B, Section 19), except that the useful life of such property is at least five years. The County has adopted a capitalization threshold of $5,000, the maximum amount allowed by the Circular. Generally, assets are valued at historical cost; however, assets acquired prior to December 31, 1985, are valued at actual historical cost or estimated historical cost. No depreciation of general fixed assets is recorded. Donated general fixed assets are recorded at their estimated fair market value on the acquisition date. Interest costs relative to the acquisition of general fixed assets are recorded as expenditures when paid. Public domain ("infrastructure") general fixed assets consisting of certain improvements such as roads, bridges, curbs and gutters, streets and sidewalks, and drainage systems are not capitalized. Expenditures for construction in progress are recorded in the Capital Funds until such time as the construction is completed and put into operation. The County is required to maintain a subsidiary ledger detailing fixed assets records to control additions, retirements and transfers of fixed assets.

The regulations require that general fixed assets, whether constructed or acquired through purchase, grant or gift be included in the aforementioned inventory. In addition, property management standards must be maintained that includes accurate records indicating asset description, source, ownership, acquisition cost and date, the percentage of federal participation (if any), and the location, use and condition of the asset. Periodically, physical inventories must be taken and reconciled with these records. Lastly, all fixed assets must be adequately controlled to safeguard against loss, damage or theft.

Deferred Charges The recognition of certain expenditures in the current fund is deferred to future periods. These expenditures, or deferred charges, are generally over expenditures of legally adopted budget appropriations or emergency appropriations made in accordance with N.J.S.A. 40A:4-46 et seq. Deferred charges are subsequently raised as items of appropriation in budgets of succeeding years.

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Fund Balance Fund Balance included in the current fund represents amounts available for anticipation as revenue in future year's budgets, with certain restrictions.

Revenues Revenues are recorded when received in cash except for certain amounts which are due from other governmental units. Revenue from federal and state grants are realized when anticipated as such in the County's budget. Receivables for property taxes are recorded with offsetting reserves on the statement of assets, liabilities, reserves and fund balance of the County's Current Fund; accordingly, such amounts are not recorded as revenue until collected. Other amounts that are due the County which are susceptible to accrual are also recorded as receivables with offsetting reserves and recorded as revenue when received.

County Taxes Every municipality is responsible for levying, collecting and remitting county taxes for the County. Property tax revenues are collected in quarterly installments due February 1, May 1, August 1 and November 1 and are due and payable to the County of Salem by February 15, May 15, August 15 and November 15. Operations for every municipality are charged for the amount due the County for the year, based upon the ratables required to be certified to the County Board of Taxation by January 10 of the current year. In addition, operations for every municipality are charged for the County share of Added and Omitted Taxes certified to the County Board of Taxation by October 10 of the current year and due to be paid to the County by February 15 of the following year.

Expenditures Expenditures are recorded on the "budgetary" basis of accounting. Generally, expenditures are recorded when paid. However, for charges to amounts appropriated for "other expenses," an amount is encumbered through the issuance of a numerically controlled purchase order or when a contract is executed in accordance with N.J.A.C. 5:30-5.2. When encumbered charges are paid, the amount encumbered is simultaneously liquidated in its original amount. Encumbrances are offset by an account entitled reserve for encumbrances. The reserve is classified as a cash liability under New Jersey municipal accounting. At December 31, this reserve represents the portion of appropriation reserves that has been encumbered and is subject to the same provisions as appropriation reserves.

Appropriations for principal payments on outstanding general capital bonds and notes are provided on the cash basis; interest on general capital indebtedness is also on the cash basis.

Appropriation Reserves Appropriation reserves covering unexpended appropriation balances are automatically created at year-end and recorded as liabilities, except for amounts which may be cancelled by the governing body. Appropriation reserves are available, until lapsed at the close of the succeeding year, to meet specific claims, commitments or contracts incurred during the preceding fiscal year. Lapsed appropriation reserves are recorded as income.

Long-Term Debt Long-Term Debt, relative to the acquisition of capital assets, is recorded as a liability in the General Capital Fund.

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Compensated Absences and Postemployment Benefits Compensated absences for vacation, sick leave and other compensated absences are recorded and provided for in the annual budget in the year in which they are paid, on a pay-as-you-go basis. Likewise, no accrual is made for post-employment benefits, if any, which are also funded on a pay-as-you-go basis. (See Notes E and F.)

Cash and Cash Equivalents and Investments Cash and cash equivalents and investments include amounts on deposit, petty cash, change funds and short-term investments with original maturities of three months or less. Investments are recorded at cost.

New Jersey municipal and county units are required by N.J.S.A. 40A:5-14 to deposit public funds in a bank or trust company having its place of business in the State of New Jersey and organized under the laws of the United States or of the State of New Jersey or in the New Jersey Cash Management Fund. N.J.S.A. 40A:5-15.1 provides a list of investments which may be purchased by New Jersey municipal units. In addition, other state statutes permit investments in obligations issued by local authorities and other state agencies.

N.J.S.A. 17:9-41 et seq. establishes the requirements for the security of deposits of governmental units. The statute requires that no governmental unit shall deposit public funds in a public depository unless such funds are secured in accordance with the Governmental Unit Deposit Protection Act ("GUDPA"), a multiple financial institutional collateral pool, which was enacted in 1970 to protect governmental units from a loss of funds on deposit with a failed banking institution in New Jersey. Public depositories include state or federally chartered banks, savings banks or associations located in or having a branch office in the State of New Jersey, the deposits of which are federally insured.

The market value of the collateral must equal five percent of the average daily balance of public funds; and, if the public funds deposited exceed 75 percent of the capital funds of the depository, the depository must provide collateral having a market value equal to 100 percent of the amount exceeding 75 percent.

All collateral must be deposited with the Federal Reserve Bank, the Federal Home Loan Bank Board or a banking institution that is a member of the Federal Reserve System and has capital funds of not less than $25,000,000.

As of December 31, 2014, the County's bank balances of $30,924,156.59 were exposed to custodial credit risk as follows:

Insured $ 250,000.00 Uninsured and Uncollateralized 654,954.50 Uninsured and Collateralized with Securities Held by Pledging Financial Institutions 30,019,202.09

Total $ 30,924,156.59

Deposits Custodial credit risk for deposits is the risk that in the event of a bank failure, the County's deposits may not be returned or the County will not be able to recover collateral securities in the possession of an outside party. The County's policy requires deposits to be secured by collateral valued at market or par, whichever is lower, less the amount covered by the Federal Deposit Insurance Corporation ("FDIC"). The Board of Chosen Freeholders approves and

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Deposits (Continued) designates the authorized depository institution based on evaluation of solicited responses and certifications provided by financial institutions.

Concentration of Credit Risk - This is the risk associated with the amount of investments the County has with any one issuer that exceeds five percent or more of its total investments. Investments issued or explicitly guaranteed by the U.S. Government and the New Jersey Cash Management Fund are excluded from this requirement. None of the investments held by the County are exposed to this risk.

Credit Risk - This is the risk that an issuer or other counterparty to an investment will not fulfill its obligations. In general, the County does not have an investment policy regarding Credit Risk, however, the County had no investments that were subject to credit risks as of December 31, 2014. The New Jersey Cash Management Fund is not rated.

Interest Rate Risk - This is the risk that changes in interest rates will adversely affect the fair value of an investment. The County has a formal policy that limits investment maturities as a means of managing its exposure to fair value losses arising from interest rate fluctuations. However, its practice is to hold investments to maturity.

Investments New Jersey statutes permit the County to purchase the following types of securities:

• Bonds or other obligations of the United States or obligations guaranteed by the United States.

• Bonds of any Federal Intermediate Credit Bank, Federal Home Loan Bank, Federal National Mortgage Association or United States Bank for Cooperatives that have a maturity date not greater than twelve months from the date of purchase.

• Bonds or other obligations of the County or bonds or other obligations of school districts that are a part of the County or are located within the County.

• Bonds or bther obligations having a maturity date of not more than twelve months from the date of purchase that are approved by the New Jersey Department of Treasury, Division of Investments.

:_pIJIiJ :q _-1J ii

The following schedule details the amount of current fund balances available at the end of the current year and four previous years and the amounts utilized in the subsequent year's budgets. The County replenished some of its current fund balance utilized in the 2014 budget.

Year 2014 2013 2012 2011 2010

Balance Dec. 31 $ 6,928,995.21

7,313,360.47 5,036,504.05 7,980,717.97

11,935,195.90

Utilized in Budget of Succeeding Year

$ 4,415,185.61 2,884,897.66 2,495,801.44 5,298,160.95 7,788,347.40

Percentage of Fund Balance Used

63.72% 39.45% 49.55% 64.33% 65.26%

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[• :J F1 [s]IW..11

The County of Salem contributes to two cost-sharing multiple-employer defined benefit pension plans, the Public Employees' Retirement System ("PERS") and the Police and Firemen's Retirement System ("PFRS"), which are administered by the New Jersey Division of Pensions and Benefits. In addition, several County employees participate in the Defined Contribution Retirement Program ("DCRP"), which is a defined contribution pension plan and is also administered by the New Jersey Division of Pensions and Benefits. Each plan has a board of trustees that is primarily responsible for its administration. The division issues a publicly available financial report that includes financial statements and required supplementary information. That report may be obtained by writing to:

State of New Jersey Division of Pensions and Benefits P.O. Box 295 Trenton, New Jersey 08625-0295

Public Employees' Retirement System - The PERS was established in 1955. The PERS provides retirement, death and disability, and medical benefits to qualified members. Vesting and benefit provisions are established by N.J.S.A. 43:1 5A and 43:38.

The contribution requirements of plan members are determined by state statute. In accordance with Chapter 62, P.L. 1994, plan members enrolled in the PERS were required to contribute 5% of their annual covered salary. Effective July 1, 2008, however, in accordance with Chapter 92, P.L. 2007 and Chapter 103, P.L. 2007, plan members are required to contribute 5.5% of their annual covered salary. For employees enrolled in the retirement system prior to July 1, 2008, the increase is effective with the payroll period that begins immediately after July 1, 2008. Pursuant to the provisions of Chapter 78, P.1.. 2011, the active member contribution rate will be increased to 6.5% plus an additional 1.0% phased-in over seven years beginning in the first year. The phase-in of the additional incremental member contribution amount will take place in July of each subsequent year. The State Treasurer has the right under the current law to make temporary reductions in member rates based on the existence of surplus pension assets in the retirement system; however, the statute also requires the return to the normal rate when such surplus pension assets no longer exist.

The County is billed annually for its normal contribution plus any accrued liability. These contributions, equal to the required contributions, were as follows:

Year Total Liability Paid by County 2014 $1,375,998.00 $1,375,998.00 2013 1,478,192.00 1,478,192.00 2012 1,479,493.00 1,479,493.00

Police and Firemen's Retirement System - The PFRS was established in 1944. The PFRS provides retirement, death and disability, and medical benefits to qualified members. Vesting and benefit provisions are established by N.J.S.A. 43:16A and 43:38.

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C. PENSION PLANS (CONTINUED)

The contribution requirements of plan members are determined by state statute. In accordance with Chapter 204, P.L. 1989, plan members enrolled in the PFRS are required to contribute 8.5% of their annual covered salary. Pursuant to the provisions of Chapter 78, P.L 2011, the active member contribution rate was increased to 10% in October, 2011. The State Treasurer has the right under the current law to make temporary reductions in member rates based on the existence of surplus pension assets in the retirement system; however, statute also requires the return to the normal rate when such surplus pension assets no longer exist.

The County is billed annually for its normal contribution plus any accrued liability. These contributions, equal to the required contributions, were as follows:

Year Total Liability Paid by County 2014 $2,257,762.00 $2,257,762.00 2013 2,406,311.00 2,406,311.00 2012 2,336,634.00 2,336,634.00

Defined Contribution Retirement Program - The DCRP is a cost-sharing multiple-employer defined contribution pension fund which was established in 2007, under the provisions of Chapter 92, P.L. 2007 and Chapter 103, P.L. 2007 (N.J.S.A. 43:15C-1 et. seq.) and expanded under the provisions of Chapter 89, P1. 2008 and Chapter 1, P.L. 2010. The DCRP provides eligible members, and their beneficiaries, with a tax-sheltered, defined contribution retirement benefit, along with life insurance and disability coverage. Vesting and benefit provisions are established by N.J.S.A. 43:15C-1 et. seq.

The contribution requirements of plan members are determined by state statute. In accordance with Chapter 92, P.L. 2007 and Chapter 103, P.L. 2007, plan members are required to contribute 5.5% of their annual covered salary. In addition to the employee contributions, the County's contribution amounts for each pay period are transmitted to the trustee no later than the fifth business day after the date on which the employee is paid for that pay period.

The County's contributions were as follows:

Fiscal Year Total Liability Paid by County 2014 $ - $ - 2013 - - 2012 - -

Related Party Investments - The Division of Pensions and Benefits does not invest in securities issued by the County.

D. POSTEMPLOYMENT HEALTHCARE BENEFITS PLAN

Plan Description - The County contributes to the State Health Benefits Program ("SHBP"), a cost-sharing, multiple-employer defined benefit post-employment healthcare plan administered by the State of New Jersey, Division of Pensions and Benefits. SHBP was established in 1961 under N.J.S.A. 52:14-17.25 et seq., to provide health benefits to State employees, retirees and their dependents. Rules governing the operation and administration of the program are found in Title 17, Chapter 9 of the New Jersey Administrative Code. SHBP provides medical, prescription drugs, mental health/substance abuse, and Medicare Part B reimbursement to retirees and their covered dependents.

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D. POSTEMPLOYMENT HEALTHCARE BENEFITS PLAN (CONTINUED)

The SHBP was extended to employees, retirees and dependents of participating local public employers in 1964. Local employers must adopt a resolution to participate in the SHBP. The County provides post employment health care benefits, at its cost, to various classes of employees (non union and collective bargaining units) and their spouses or surviving spouses as well as dependents. The health care benefits will be in a form consistent with that provided to all active employees of the County subject to the requirements as illustrated in Article 33 of the Personnel Agreement regarding retiree benefits. The entitlement at the minimum requires that all qualified County employees be retired through the New Jersey Division of Pensions and Benefits under the PFRS or the PERS and shall meet at least one of the following requirements: retirement on a disability pension; Retirement with 25 years or more of service credit in a state or locally-administered retirement system and at least 15 years of service with the County; retirement at age 62 or older with at least 15 years of service with the County, or retirement with 25 years or more of service credit in a state or locally-administered retirement system, provided the retiring employee was on the employment rolls of the County as of August 1, 1991.

The State Health Benefits Commission is the executive body established by statute to be responsible for the operation of the SHBP. The State of New Jersey, Division of Pensions and Benefits issues a publicly available financial report that includes financial statements and required supplementary information for the SHBP. That report may be obtained by writing to: State of New Jersey Division of Pensions and Benefits, P.O. Box 295, Trenton, NJ 08625-0295 or by visiting their website at www.state.nj.us/treasury/pensions/.

Funding Policy - Participating employers are contractually required to contribute based on the amount of premiums attributable to their retirees. Post-retirement medical benefits under the plan have been funded on a pay-as-you-go basis since 1994. Prior to 1994, medical benefits were funded on an actuarial basis.

The State's contribution rate is based on the annual required contribution ("ARC"), an amount actuarially determined in accordance with the parameters of GASB Statement 45. The ARC represents a level of funding that, if paid on an ongoing basis, is projected to cover normal cost each year and amortize any unfunded actuarial liabilities (or funding excess) of the plan over a period not to exceed thirty years.

Contributions to pay for the health premiums of participating retirees in the SHBP are billed to the County on a monthly basis. The County funds these benefits on a pay-as-you-go basis.

The-County contributions to SHBP for the years ended December 31, 2013, 2012 and 2011, were $1,386,204.11, $1,822,749.75 and $1,555,270.69, respectively, which equaled the required contributions, for each year. There were approximately 154, 154 and 145 retired participants eligible at December 31, 2013, 2012 and 2011, respectively.

Starting October 1, 2013, post-retirement healthcare benefits were provided through a private plan with Amerihealth HMO, Inc. See Note E for more details.



E. GASB STATEMENT 45 FOR ACCOUNTING AND FINANC1AL REPORTING BY EMPLOYERS FOR POST-EMPLOYMENT BENEFITS OTHER THAN PENSIONS

The County provides post-retirement medical health insurance benefits and prescription benefits, provided the employee qualifies for and has retired through the New Jersey Division of Pensions and Benefits under the Police and Fireman's Retirement System ("PFRS") or the Public Employees Retirement System ("PERS") and meets at least one of the following requirements:

(a) Retirement on a disability pension; or

(b) Retirement with 25 years or more of service credit in a state or locally-administered retirement system and at least 15 years of service with the County of Salem; or

(c) Retirement at age 62 or older with at least 15 years of service with the County of Salem; or Adopted 1/17/07; Revised 7/17/13 V-3

(d) Retirement with 25 years or more of service credit in a state or locally-administered retirement system, provided the retiring employee was employed by Salem County as of August 1, 1991.

The required disclosure information from the plan document and the December 31, 2014, actuarial valuation is as follows:

Plan Description • The County currently maintains an unfunded single-employer post-employment benefits plan

(the "Plan") other than for pensions. • The Plan provides eligible retirees and their dependents with prescription drug benefits. • The Plan does not issue stand-alone financial statements and is not included in the report of

another entity.

Funding Policy It is the County's policy at this time to fund the Plan on a pay as you go basis.

Other Required Disclosures • The annual required contribution and OPEB cost for 2013 was $7,736,186, assuming a 30-

year amortization of the actuarial accrued liability. • During the year ended December 31, 2014, the County paid $2,449,345.55 to the Plan,

which represents the amount of benefits paid during the period. • The unfunded actuarial and accrued liability, which includes retirees and active employees,

totaled $99,557,544 as of December 31, 2014. The Township's next required actuarial valuation will be calculated as of December 31, 2016.

• The actuarial valuation date was December 31, 2014.

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E. GASB STATEMENT 45 FOR ACCOUNTING AND FINANCIAL REPORTING BY EMPLOYERS FOR POST-EMPLOYMENT BENEFITS OTHER THAN PENSIONS (CONTiNUED)

Actuarial Assumptions and Methods • An assumed discount rate of 4.5% was used for purposes of developing the liabilities and

annual required contribution on the basis that the Plan would not be funded. • Health care cost trend rates were as follows:

o Prescription ranged from 8.00% in 2014 to 5% in years 2020 and later. o These actuarial valuations involve estimates of the value of reported amounts and

assumptions about the probability of events far into the future. Actuarially determined amounts are subject to continual revision as actual results are compared to past expectations and new estimates are made about the future. Actuarial methods and assumptions used include techniques that are designed to reduce short-term volatility in actuarial accrued liabilities.

o These calculations are based on the types of benefits provided under the terms of the substantive plan at the time of each valuation.

o The actuarial cost method used was the entry age method. o The unfunded actuarial accrued liability was amortized as a level percentage of payroll

using projected salary increases of 3.00%.

F. COMPENSATED ABSENCES

Under the existing policies of the County, upon retirement, employees accruing days will be compensated for one-half of their accumulated sick days up to a maximum of $15,000 and all of their accumulated vacation days. A maximum of ten vacation days may be carried over at the end of the year unless approval to carryover more is granted.

The County has established a Compensated Absences Trust Fund to set aside funds for future payments of compensated absences. At December 31, 2014, the balance of the fund was $400,837.61. It is estimated that, at December 31, 2014, accrued benefits for compensated absences for all eligible employees who have accumulated time are valued at $2,070,375.35. Of this balance, $826,573.54 is vested and $1,243,801.81 is unvested portion of the compensated absences.

G. DEFERRED COMPENSATION SALARY ACCOUNT

The County offers its employees a Deferred Compensation Plan in accordance with Internal Revenue Code Section 457 which has been approved by the Director of the Division of Local Government Services. The Plan, available to all full time employees at their option, permits employees to defer a portion of their salary to future years. The deferred compensation is not available to participants until termination, retirement, death or unforeseeable emergency.

Amounts deferred under Section 457 plans must be held in trust for the exclusive benefit of participating employees and not be accessible by the County or its creditors. Since the County does not have a fiduciary relationship with the plan, the balances and activities of the plan are not reported in the County's financial statements.



H. LEASE OBLIGATIONS

At December 31, 2014, the County had various lease agreements in effect for the County Jail, office space and numerous copiers.

Future minimum lease payments (principal and interest) under capital lease agreements for the County Jail are as follows:

Year Amount 2015 $ 1,764,252.50 2016 1,759,075.00 2017 1,759,902.50 2018 1,912,375.00 2019 1,906,500.00

$ 9,102,105.00

I. CAPITAL DEBT

Summary of Debt December 31,

2014 2013 2012 Issued

General: Bonds and Notes $ 32,694,000.00 $ 33,034,000.00 $ 35,719,000.00 Bonds Guaranteed by the County 20,641,410.06 22,982,135.57 23,704,000.00 Bond Anticipation Notes 8,590,000.00 11,615,000.00 11,640,000.00

Loan Payable 1,300,000.00 1,300,000.00 1,300,000.00

Authorized but not Issued General:

Bonds and Notes 5,499,364.00 2,350,000.00 2,350,000.00

Gross Debt 68,724,774.06 71,281,135.57 74,713,000.00

Deductions 25,296,446.26 25,284,271.77 26,344,036.20

Net Debt $ 43,428,327.80 $ 45,996,863.80 $ 48,368,963.80

Summary of Regulatory Debt Condition - Annual Debt Statement The summarized statement of debt condition which follows is prepared in accordance with the required method of setting up the Annual Debt Statement and indicated a regulatory net debt of 0.827%.

Gross Debt Deductions Net Debt General $ 68,724,774.06 $ 25,296,446.26 $ 43,428,327.80

Net Debt $43,428,327.80 divided by the average Equalized Valuation Basis per N.J.S.A.40A:2-2 as amended, $5,251,254,991.67 equals 0.827%. A revised Annual Debt Statement should be filed by the Chief Financial Officer.

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I. CAPITAL DEBT (CONTINUED)

Borrowing Power Under NJ.S.A.40A:2-6 as Amended

2% of Equalized Valuation Basis (County) Net Debt Remaining Borrowing Power

$ 105,025,099.83 43,428,327.80

$ 61,596,772.03

Schedule of Annual Debt Service for Principal and Interest for Bonded Debt Issued and Outstanding

Year Principal Interest

2015 $ 2,995,000.00 $ 1,255,389.21 2016 3,110,000.00 1,130,098.76 2017 2,790,000.00 1,014,836.26 2018 2,900,000.00 911,855.01 2019 2,550,000.00 807,261.26

2020-2024 10,855,000.00 2,812,759.39 2025-2029 7,494,000.00 770,200.00

$32,694,000.00 $ 8,702,399.89

Total

$ 4,250,389.21 4,240,098.76 3,804,836.26 3,811,855.01 3,357,261.26

13,667,759.39 8,264,200.00

$41,396,399.89

Schedule of Annual General Debt Service for the Principal and Interest for Loans Outstanding

Year

2015 2016 2017 2018 2019

2020-2024 2025-2029 2030-2033

Principal

$ 31,204.79 63,348.83 64,622.15 65,921.05 67,246.06

357,056.66 394,412.67 256,187.79

$ 1,300,000.00

Interest

$ 13,000.00 25,060.73 23,787.42 22,488.52 21,163.50 84,991.22 47,635.19

9,040.94 $ 247,167.52

Total

$ 44,204.79 88,409.56 88,409.57 88,409.57 88,409.56

442,047.87 442,047.87 265,228.73

$ 1,547,167.52

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The County issues bond anticipation notes to temporarily finance various capital projects prior to the issuance of serial bonds. The terms of the notes cannot exceed one year, but the notes may be renewed from time to time for a period not exceeding one year. All such notes must be paid not later than the tenth anniversary of the original note. The State of New Jersey ('State") also prescribes that, on or before the third anniversary of the date of the original note, a payment of at least equal to the first legally payable installment of the bonds, in anticipation of which such notes were issued, be paid or retired. A second legal installment must be paid if the notes are to be renewed beyond the fourth anniversary of the date of the original issue. At December 31, 2014, the County had bond anticipation notes totaling $8,590,000.00.



K. DEFERRED CHARGES TO BE RAISED IN SUCCEEDING BUDGETS

Certain expenditures are required to be deferred to budgets of succeeding years. At December 31, 2014, the following deferred charges are shown on the statement of assets, liabilities, reserves and fund balance of the current fund:

Over expenditure of Appropriation Reserve Over expenditure of Budget Appropriation Special Emergency

Total

Balance December31, 2014 $ 73,214.17

478,418.34 149,373.76

$ 701,006.27

2015 Budget Appropriation

$ 73,214.17 478,418.34

80,699.65 $ 632,332.16

Balance to Succeeding

Budgets $

68,674.11 $ 68,674.11

L NEW JERSEY UNEMPLOYMENT COMPENSATION INSURANCE

The County has elected to fund its New Jersey Unemployment Compensation Insurance under the "Benefit Reimbursement Method." Under this plan, the County is required to reimburse the New Jersey Unemployment Trust Fund for benefits paid to its former employees and charged to its account with the State. The County is billed quarterly for amounts due to the State. The following is a summary of County contributions, reimbursements to the State for benefits paid, and the ending balance of the County's trust fund for the current and previous two years:

Year County Contributions Amount Reimbursed Ending Balance 2014 $ 95,145.62

$ 95,145.50 $ 43.68

2013 j J;11sDII 216,398.58 43.56 2012 178,983.35 196,504.51

M. OPEN SPACE, RECREATION, FARMLAND AND HISTORIC PRESERVATION TRUST

On November 5, 2002, pursuant to P.L. 1997, c. 24 (N.J.S.A. 40:12-15.1 et seq.), the voters of the County authorized the establishment of the Salem County Open Space, Recreation, Farmland and Historic Preservation Trust Fund effective January 1, 2005, for the purpose of raising revenue for the acquisition of lands and interests in lands for the conservation of farmland and open space. The County proposed to levy a tax not to exceed two cents per one hundred dollars of equalized valuation. Amounts raised by taxation are apportioned by the County Board of Taxation among the municipalities in accordance with N.J.S.A. 54:4-9 and are assessed, levied and collected in the same manner and at the same time as other County taxes. Future increases in the tax rate or to extend the authorization must be authorized by referendum. All revenue received is accounted for in a Trust Fund dedicated by rider (N.J.S.A. 40A:4-39) for the purpose stated. Interest earned on the investment of these funds is credited to the Salem County Open Space, Recreation, Farmland and Historic Preservation Trust Fund.

N. RISK MANAGEMENT

The County has adopted a plan of self-insurance for workers' compensation, automobile, police professional liability, and general liability insurance. Joint Insurance Fund Policy cover individual claims in excess of $250,000 for automobile, general liability claims, and workers' compensation claims.



N. RISK MANAGEMENT (CONTINUED)

At December 31, 2014, the estimated payable for the workers' compensation insurance was $381,002.00, the amount that the records of the administrator of the plan show as the estimated maximum amount of potential claims reported. Such liability at this time is not known.

The estimated payable for the general liability/police professional insurance was $49,501 .00, the amount that the records of the administrator of the plan show as the estimated maximum amount of potential claims reported, at December 31, 2014. Such liability at this time is not known.

The estimated payable for the auto liability insurance was $0, the amount that the records of the administrator of the plan show as the estimated maximum amount of potential claims reported, at December 31, 2014. Such liability at this time is not known.

The estimated payable for workers' compensation, auto liability and general liability police professional insurance do not include any provision for claims incurred but not reported.

Any additional funds required for claims in excess of the amounts reserved and recorded in trust funds below as a liability will be paid and charged to the 2014 or future budgets. At December 31, 2014, the balances of the plans were as follows:

Insurance Plan Reserve for Workers' Compensation - Trust Fund Reserve for Self Insurance - Trust Fund Hospitalization - Trust Fund

0. SERVICE AGREEMENT

Amount $ 113,267.33

0.09 57,569.46

Salem Couhty Improvement Authority - Solid Waste Landfill Division - In 1984, a service agreement was enacted between the County and the Salem County Utilities Authority. In 2009, the Salem County Utilities Authority was dissolved and all of its rights and obligations were transferred to the Salem County Improvement Authority. Section 301 of the 1984 agreement provides "Charges may and shall at all times be such that the receipts of the Authority shall be sufficient to pay or provide for, expenses of the operation, repair and maintenance of the system including insurance, renewals and replacements and the cost of all enlargements and alterations of the system not otherwise provided for to pay the principal of and interest on any and all bonds or other obligations of the Authority as the same become due, and to repay to the County any advances made by the County to meet any deficits of the Authority by any participant or any other municipality, authority, county, person, partnership, firm, public or private corporation, or from any other cause, and to provide and maintain such reserves or sinking funds for any of the foregoing purpose as may be required by the terms of any contract or other obligation of the Authority."

Section 401 provided "On or before January 15th next following the close of each fiscal year, the Authority shall make and deliver to the Board of Chosen Freeholders of the County, a certificate, signed by its Chairman or Vice-Chairman and its Registered Municipal Accountant, stating the receipts and expenses to the Authority for the current fiscal year and the estimated receipts and expenses to the Authority for the current fiscal year, and deficiency advances (if any) payable by the County to the Authority, for or with respect to the preceding and current fiscal year. Such

42



0. SERVICE AGREEMENT (CONTINUED)

deficiency advances shall be a sum of money equal to the excess (if any) of the expenses of the Authority for a fiscal year over the receipts of the Authority's such fiscal year."

Section 402 provides "On or before May 1st of each fiscal year, the County will pay to the Authority the deficiency advances (if any) stated in the certificate delivered to the Board of Chosen Freeholders pursuant to Section 401 of this Article."

In 1984, prior year advances to the Authority of $215,000.00 was repaid to the County of Salem. Subsequent to 1984 through December 31, 2014, the Authority has not requested any advances resulting from deficiencies or for any other purpose.

P. LITIGATION

The County is a defendant in several legal proceedings that are in various stages of litigation. It is believed that the outcome, or exposure to the County, from such litigation is either unknown or potential losses, if any, would not be material to the financial statements.

Q. SUBSEQUENT EVENTS

Subsequent events were evaluated through August 4, 2015, which is the date that the financial statements were available to be issued.

In April 2015, the County issued $3,885,000, Special Services School Refunding Bonds, Series 2015 to advance refund $3,615,000, Special Services School Bonds, Series 2008, with interest rates ranging between 1% - 4%.

In June 2015, the County issued $8,275,000 Bond Anticipation Notes ("BANS") consisting of $7,900,000 Tax-Exempt BANS and $375,000 Federally Taxable BANS.

SUPPLEMENTAL SCHEDULES

CURRENT AND GRANT FUNDS


CURRENT FUND STATEMENT OF CURRENT CASH Year Ended December 31, 2014

Reference Balance - December 31, 2013 A $ 14,508,586.33

Increased by Receipts: County Taxes Receivable Revenue Accounts Receivable Miscellaneous Revenue Not Anticipated Collection of Added and Omitted Taxes Interfunds Returned Due from State of NJ - Special Election Reimbursement for Grant Expenditures paid

by Current Fund in Prior Years Reserve for JACC/CAP Reserve for Payment of Debt Federal and State Grants Receivable Federal and State Grants Unappropriated

A-I, A-6 $ 50,310,796.86 A-7 18,447,404.22

A-2A 845,641.24 A-6 131,327.50

168,723.32 258,743.00 187,330.35

A-I 32,757.06 A-b 62,760.00

118,320.80 9,889,521.14

A-15 23,000.00 80,476,325.49 94,984,911.82

Decreased by Disbursements: 2014 Budget Appropriations 2013 Appropriation Reserve Interfunds Advanced Accounts Payable Reserve for Federal and State Grants - Appropriated Reserve for Special Emergency - Hurricane Sandy

Balance - December 31, 2014

69,391,499.25 A-9 4,024,093.67

262,315.83 32,508.04

10,343,298.05 1,245.00

84,054,959.84 $ 10,929,951.98


CURRENT FUND SCHEDULE OF TAXES LEVIED AND COLLECTED Year Ended December 31, 2014

Balance 2014 Mded/Omitted Balance December 31. 2013 Tax Levy County Tax Levy Received December 31, 2014

Alloway Township $ 3,062.01 $ 2,708,616.81 $ 8,689.62 $ 2711,678.82 $ 8,689.62 Carneys Point Township 15,263.93 6,461,981.13 30,603.20 6,477,245.06 30,603.20 Elmer Borough 600.89 1,012,739.44 2,192.39 1,013,340.33 2,192.39 Elsinboro Borough - 1,010,780.01 2,413.19 1,013,113.20 80.00 Lower Alloways Creek Township - 2,859,146.82 5,681.98 2,864,828.80 - Mannington Township - 1,904,092.99 1,817.85 1,905,910.84 - Oldmans Township - 2,275,508.80 40,316.22 2,315,825.02 - Penns Grove Borough - 1,485,520.99 3,171.94 1,488,692.93 - Pennsville Township - 11,099,870.92 5,428.24 11,105,299.16 - Pilesgrove Township 12,004.38 4,131,424.22 6,142.78 4,149,571.38 - Pittsgrove Township 6,535.04 ,007,967.23 7,253.26 6,014,502.27 7,253.26 Quinton Township - 1,846,478.15 3,391.52 1,849,869.67 - Salem City - 2,074,982.82 16,028.60 2,091,011.42 - Upper Pittsgrove Township - 2,843,382.78 7,399.84 2,850,782.62 - Woodstown Borough - 2,588,383.75 2,069.09 2,590,452.84 -

$ 37,466.25 $ 50,310,876.86 $ 142,599.72 $ 50,442,124.36 $ 48,818.47

ReferencE A A

County Taxes $ 50,310,876.86 A-i, A4 County Mded and Omitted Taxes 131,247.50 A-4

$ 50,442,124.36


CURRENT FUND STATEMENT OF REVENUE-ACCOUNTS RECEIVABLE Year Ended December 31, 2014

Balance Balance Dec. 31,2014 Accrued Collected Dec. 31,2014

A-7

Mscellaneous Revenues: Local Revenues:

County Clert Surrogate Sheriff Interest on Investments and Deposits Constitutional Officers Salary Reimbursement Refunds - Public Health Department Planning Board - Development Review Fees Due from Lower Alloways Creek Township Board of State and Federal Prisoners in County Jail Bail Forfeiture Home Detention Jail Mscetlaneous Dispatch

Elmer Borough Woodstown Borough City of Salem LAC Township

Inmate HeallWReimbursement to Salem County Jail Telephone Unification Reimbursement Fire School Revolving Loan Fund Meals on Wheels Rent Pollution Control - Treasurer Reserve for Metor Vehicle Fines Railroad Operator Fees Lease of Farmland

State Aid: State Aid - County College Bonds (NJSA 18A64A-22.6)208751 Public Health Priority Funding - 1977 Debt Service - Slate Aid (Type I) - Vocational Education Bonds Debt Service - State Aid (Type I) - Specisl Services School District

State Assumption of Costs of County Social & Welfare Service & Psychiatric Facilities Social and Welfare Service (c.66,P.L. 1990):

Division of Youth and Family Services Supplemental Social Security Income

Psychiatric Facilities (C.73,P.L 1990): Maintenance of Patients in State institution for Mental Diseases Maintenance of Patients in State institutions for Mentally Retarded Board of County Patients in State and Other institutions

Division of Developmental Disabilities (DDD) Revenue Assessment Program

Special Items of General Revenue Anticipated with Prior Written Consent of Director of Local Government Services .. Other Special Items

Salem County Area Office of Aging Added and Omitted Assessments Reserve for JACC/CAP Salem County Home - Medicaid Retmbursement Salem County Community Bus Service * NJ Transit Contract County Welfare Office - Social Services Rent - Agriculture Building Bd. Federal inmates in County Jail Female inmates in County Jail Male inmates in County Jail Gloucester County Alternative Youth Shelter Beds NEXTEL-Communication Tower County Cleric Additional Fees Sheriff Additional Fees Reserve for Payment of Type I School Debt Board of Elections Title Section W-D Reimbursement for Stale of NJ Reserve for Debt Service Salem County iniprovement Mlhority

Cash Received Mscellaneous Revenues Anticipated

Reserve for Debt Service Reserve for JACCFCAP

$ 77,405.42 $ 470,000.00 $ 453,959.59 $ 93,44583 104,170.89 99,000,00 44,745.03 158,425.86

- 52,000.00 52,000.00 - 22,815.58 51,000.00 41,276.98 32,538.60

- 96,200.00 96,200.00 - 699.00 30,000.00 37,566.20 -

2,057.00 5,000.00 8,761.88 - 2,195,000.00 2,195,000.00 -

1,405.00 .. - 1,405.00 10,160.44 19,000.00 69,062.50

- 47,000,00 53,060.52 - - 100,000.00 154,865.71 -

- 10,700,00 10,700.00 - - 32,500.00 32,000,00 500.00 - 129,010.00 129,009.00 1.00 * 39,795.30 39,795.30 -

982.56 5,000.00 6,515.18 - - 150,000.00 128,120.65 21,879.35

25,699.80 154,000,00 166,090.22 13,609.58 - 12,000.00 20,776.00 -

9,690.00 20,000.00 - 29,690.00 500.00 6,000.00 6,000.00 500.00

- 6,000.00 - 6,000.00 575,000.00 - - 575,000.00

- 30,000.00 7,500.00 22,500.00 6,496.00 - - 6,496.00

253,852.01 305,663.00 76,068.75 483,446.26 - 79,000.00 48,691.25 30,408.75

85,639.50 85,639.50 292,000.00 294,498.00 -

988,191.00 1,125,309.00 - 2,113,500.00 79,318.00 153,896.00 167,874.00 65,340.00

- 601,279.00 601,279.00 - 2,805,843.00 2,805,843.00

* 30,000.00 31,297.50 -

17,631.00 18,883.00 36,614.00

• 58,000.00 58,000.00 - 154,874.39 - - 154,874.39

- 130,000.00 130,000.00 - 132,175.01 - - 132,175.01 182,632.79 1,390,000.00 1,232,281.06 340,351.73

- 100,000.00 12653723 - 7,075.00 92,925.00 92,925.00 7,075.00

1,586,194.45 150,000.00 337,491.87 1,398,702.58 - 1,576,000.00 - 1,576,000.00 - 6,924,000.00 7,981,631.05

111,796.00 50000.00 49,222,25 112,573.75 - 36,000.00 30,500.00 5,500.00 - 125,000.00 - 125,000.00 - 10,000.00 30,020.21 -

12,121.00 - - 12,121.00 45,337.50 9,000.00 - 54,337.50

170,000.00 320,000.00 463,325.29 26,674.71 - 457,850.00 457,850.00 - - 267,015.00 267,015.00 -

S 4,663,919.34 $20,866,868.30 $19,035,254.22 Reference A A

A-4 $18,447,404.22 457,850.00 130,000.00

$19,035,254.22


CURRENT FUND STATEMENT OF 2013 APPROPRIATION RESERVES Year Ended December 31, 2014

Aprenprioted Encumtsrurrces Reserve Transfers Balance Dec.31, 2013 Dec.31, 2013 To From uSer Transfer Pant or Churned Balance Lapsed Over-Expenditure

(u Operations - within CPPS General Government

Board of Chosen Freehohters Salaries and Wages Other Expenses

Purchase Department and Inventory Control Salaries and Wages Other Expenses

ClerIc of the Board Salaries and Wages Other Expenses

PersonnevHR Salaries and Wages Screening & Compliance Test for Employees Other Expenses

Pohlic Information 019cc Salaries and Wages

County Cierlt Salaries and Wages Other Expenses School Board Electines Election Costs

Gruel Iclanagement Other Expenses

Board of Elections Salaries and Wages Other Expenses

Department of Finance Courdy Treasnrers 019cc Salaries and Wages Other Expenses Bond Cost County Auditor

Inrarmalion Technology Center Salaries and Wages Other Expenses

County M)uster's Office Salaries and Wages

Other Expenses Board otTaxallon

Salaries and Wages Other Expenses

County Counsel Other Expenses

Lahor Counsel Other Eopersses

Special Counsel Other Expenses

County Surrogate Salaries & Wages Other Expenses

Engineer Salaries & Wages OtlrerExpersses

Collore and Heritage Commission Other Eapenses

Land Use Aumlnlstraliun County Planning Board (R.S 40:274)

Salaries & Wages Other Expenses

Code Enforcement and Mmirrlslralion Weights and Measures

Salaries and Wages Other Expenses

insurance Other lesurnnce Premiums Group insurance Dental Group Insurance Hospilalizulisn Pest Retirement Heath Benelits NJ Disutility Insurance Wortcer5 Compensation Insurance Unemployment Compensation Insurance McEary insurance/Joist insurance Fund

S - S 2,663.12 S 2,825.00 5 023.92 600,37 -

- 5,193.63 - 435.12 220.00 300.00

- 13,988.34 - 126.00 46.93 -

- 11,127.22 50.00 145.30 744,40

17,231.99 411.40 15,000.00

• 1,54320 -

- 23137.12 - 805.17 173.91 1,295.00

45.55 9,665.75 -

- 11.56825 -

• 9,372.84 625.00 36,894.84 14,134.70 -

- 10.764,36 - 756.01 2.941,41 -

- 647.80 - - 1084.70 9,400.00

* 11196.28 - 69,739.67 1,718.99 1,000.00

* 367.95 - 461.75 1,342.13 1,000.00

- 5,859.52 - 830.78 1,127.30 -

- 3,750,00

- 7,865.71 -

3,585.78 16,345.57 380.00

- 15,188.74 - 1,579.11 723.12 -

- 18,244.43 110.655,58 6.83431

151.21 - -

- 6,578.70 - 802.58 717.10 -

- 8.517,70 - 1.50 114.01 -

- 428.30 - - 23517.87 -

255.38 191,380.56 133,915.05 - 6098A0 - - 23,998.49 - - 20,568.74 - - 35,000.00 - 4,600.74 -

S 6,409.12 S 6,484.03 S - 1,524.29 1,212.47

1,100.00 4,093.63 4,066.25 - 057.12 938.15

1,100.00 12,886.34 12,838.07 - 172.03 158.55

- 11.177,22 11,168.67 880.70 145.30

- 32,643.30 31 .412.40

400.00 1,143.20 1115.34

2,105.00 21,032.12 21,002.95 - 2,264.08 2,239.17

9,500.00 21 1:20 45.55

- 11,566.25 5,010.00

- 9.907,54 9,998.50 • 51.029,54 37,301.35

1,500.00 8,264.36 9,172.17 1,000.00 2,687.42 2,170.98

• 647.80 - 10,484.70 10,400.00

3,000.00 8598.38 8,189.09 - 72,458.66 72447.84

325.00 42.95 2,823.88 2,052.00

- 5,859.52 5.852,87 750.00 1,008.08 762.74

- 3750,00 3,395.33

- 7,865.71 7,865.71

- 20,312.35 20,297.35

1100.00 14,088.74 13,994.09 - 2,302.23 1718.73

4,680.00 13,504.43 13,540.16 74,900.00 42,389,89 42,371.16

157,21 127.00

- 8.578,70 6,494,34 500.00 1,019.75 948.88

1,400.00 5,117.70 5,041.80 • 116.41 2.513

- 42630 - 23517.87 - - 325,551.34 325,063.05 - 8,096.40 -

23,900.00 98.49 - 20000.00 566.74 -

- 35,000.00 30,319.43 - 4,809.74 -

24.09 S 311.82

27,38 20.97

4827 14.38

8.55 144.40

1,230.99

27.88

29.17 24.95

185.75

6,496.25

1.14 13,728.18

92.19 526.44 847.80 84.70

7.29 10.82

4295 711.88

6.65 245.32

358.67

15.00

83.75 585.50

54.27 18.73

30.21

82.36 70.87

78.01 113.91

436.30 23,517.87

408.29 6,098.40

98.49 568.74 800.57

4,609.74

47


CURRENT FUND STATEMENT OF 2013 APPROPRIATION RESERVES (CONTINUED) Year Ended December 31, 2014

Public Safety Functions Safety Commtitee

Other Erqrenses

Salaries S Wages Other Eapenses

Department of Emergency Services Salaries & Wages Other Erqeeses

Fve School Operations and Trahrbrg Mscetaneous Other 82qenses

Fire fAtrshat Other Eapenses

Sheriffs 0111cc Salaries and Wages Other Eapeeses

Jail Salaries and Wages Other Eapenses Bail Ferfeilures tamale Medical

Out at County tamales Memalien Youth Shelter Prosecutor's Office

Salaries & Wages Other Erqreerses

Janenge Detention and Domestic Relatisos Court Other E,rpenses

Puhrrc WarPs Functions Sheet and Rand Mailenance

Roads and Bridges Salaries and Wages Other Erqrenses hrclarting Snow Removal

Facilities Mrrragemeet Salaries and Wages Other Eapenses /dlerations & Reoovalians

Mosquito Erdermlnalion Commission (R.S. 26:9-13 et nag) Railroad Vehicle Maioleeance

Health and Human Services War Veterans Burial/md Grave Decorallorrs

Other Errponses Office on the Disabled

Salaries & Wages Other Eapenses

SalemkeaOfilceonA0ing Other Espenses Medical Transportation

/ilcohol Treatment/County Contribution County Health Serslce4'derlecal Areemenl (40:8k-i et nerO

Salaries and Wages Other thqaenses

Nursing Services Mmlntslratise Environmental

Cumberland Ceunty Priority Health Funding Salaries S Wages

CommIssIon On Women Other Errpenses

Mental Health Board (R.S. 38:943) Other Eapeeses Community Heath t.aw Pm)ect

JACC/CAP REAIOPROPRLO,TED JACCICAP 2010 JACC(C/rP 2011 J/tC/CAt' 2012

Educational Functions Educational Program for Employees

Salaries and Wages Relmbursemeels for Residents Attending Out-oil-County

Two Year Cooeges County Erdoesion Service- Farm and Home Demoeslral'oes

Salaries and Wages Other Eapeases

Office oil Couoly Superinleedeol at Schools Salaries arid Wages Other Espenses

Appropriated Encumbrances Reserve Transfers Balance Dec. 31.2013 Dec. 31, 2013 To From afterTransfer PahlerChargert Baton paed,,, Over-Errgenditure

462.00 23.75 485.75 462,80 23.75

113,650.09 8,350.00 105,300.08 80,240.03 25,060.09 18,163.92 17.040,22 5,500.00 29,704.14 29,351,84 352.30

20,533.60 4,650.00 15,883.60 15,833.82 49.78

13,070.43 13.41 13,091,84 12,605.70 486.14 57.37 185.68 243.03 126.74 116.29

4,182.70 775.11 500.00 4,457.81 4,104,10 263,71

3.484,13 332.75 3,818.88 3,464.63 332.25

112,205.35 18,150.00 129,445.35 128,41 2,64 32.71 24,040.26 5,678.93 29,720.10 24,512.31 5,207.08

521,731.73 30I,500.00 823,231.73 823,038.83 192.80 134,129.87 0,889.68 68,000.00 211,019.35 192,659,24 18,360.11

180,207.54 4,448.28 45,000.00 139,653.82 135,224.58 4,429,24 272,008.89 52,153.27 324,160.18 322,831.76 1,328.40

0.73 0.73 0.73

205,600.63 20,500.00 185,180.63 104,788.18 401 .85 199,492.17 24,118,27 12,000.50 211,610.44 211.491,10 113,34

45,233.14 130,588.26 91,250.00 93,551,50 93,093.52 457-gil

92,138.84 25,500.00 66,638.94 66,498.59 140.55 - 2237521 2,855.82 25,631.03 24,574,35 950.08 -

33,480.00 5,400.00 38.600,00 38,782.92 17.08 31,817.43 21,073.07 5,000.00 47,891.40 41,832.34 5,959,06 - 42,074.07 21,708.17 15,000.00 48,182.24 45,073.73 3,100.51 - 34308.46 7,239.17 8,500.00 35,045,63 28,911.15 0,134.48 - 87,276.84 106.80 7,700.00 59,683.64 52,328.22 7,357.42 , - 25,646.38 341.32 25,98720 10,976.09 6,511,61

1,975.17 1,975.17 1,953.00 22.17

7,871.46 2,000.00 5,671,46 5,651.86 19.60 153.00 3,173.55 2,500.00 826.55 234.65 581.90

4,841.43 4,841.43 4,841.43 7,248.99 2,000.00 5.246,90 4.903,86 283.64 4,000.00 4,000,00 4.080,00

38,094.22 9,500,00 28,594.22 21,572.47 7,021.75

2.371,90 1,392.53 1,400.00 2,364.43 2,033.49 338,94 3,320.05 1.38425 1,100.00 3,810,30 3,359,61 250,68 1,428.24 470.62 500.00 1,398,86 1,236.86 182,00

2,248.64 400,00 1,648.64 1,758,12 90.52

400.00 400.00 400.00

516.39 516.39 516.39 25,00050 25,00050 25,000,00

105.00 195.00 195,00 2,615,54 1,392.34 4,008.28 2,034.87 1,873.41

121,045.00 - 125,000,00 2,04550 2,845,00 133,610.00 - 130,000,00 3,810.00 3,610.00

- 370.82 370.82 379.73 0.08 -

3,361.92 35,661.70 39,023.71 38,301.54 722.17 -

- 10,088.05 - 1,500.00 8,568.05 8,536.84 31,41 - 310.09 231.03 541 .12 36024 189,88 -

- 6,238.37 8,238.37 6,988.01 50.38 - 741.35 778.08 1,517.41 850.00 627.41 -

48


CURRENT FUND STATEMENT OF 2013 APPROPRIATION RESERVES (CONTINUED) Year Ended December 31, 2014

rtpprepiated Eecumbrances Reserve Transfers Balance

Unctasso'red Dec. 31, 2013 Dec. 31.2013 To Frnm uSer Transfer Paic or Charged _ rrc5La5ed Over-Eayeertituro

Veterans Service Bureau Satartes & Wages - 2,407.04 - 900.00 1,007.04 1,401.06 105.38 - Other Expenses 0.99 0.30 - - 129 0.99 0.30 -

Community Errs Service Satartes end Wages - 33,811.53 - 4,800.00 29,011.53 28908.99 102.55 - Other Expenses 1,859.38 997.42 8,500.00 - 9,358.78 9,342,83 14.15

Utilities 85,848.91 275,920.80 - - 371,768.91 355,519.88 18,249.03 - Reteoactbu Satary Payments - - - - - 73,214.17 - 73.214,17

State and Federal Prn0rrsms Off-Set by Revenues hlatthhrg Fends for Grants • 105.440,75 - - 105,448.75 27,021.00 78,419.75 -

Contingent - 15,000.00 - 15,000.00 4,280.00 10,740.00 - Deferred Charges and Statutury Expenditures - Cnunt

PrIor Year Bills 277.88 • - - 277.88 277.88 - Contribution to:

Public Emptayees' Retirement System * 82,803.58 - - 82,803.56 - 82,003.08 - Police and Firemen's Retirement System - 24,381,16 - - 24,361.16 - 24,361.18 - Social Security System (OAS. - 4,882,23 78,000.00 - 82,882,23 82,882.23 - -

Totut GenerutAppruprtations S 1,489,209.51 5 2,844,368.65 $ 876,080.00 S 676,080.00 S 4,333,576.16 $ 4,024,093.67 S 392,696.68 S 73214.17 Reference A A A-4 A-I A,A-1


CURRENT FUND STATEMENT OF RESERVE FOR JACC/CAP Year Ended December 31, 2014

Balance December 31, 2013

Increased by: Receipts

Decreased by: Realized as Revenue in 2014 Budget


Reference A $ 136,460.00

A-4 62,760.00

199,220.00

A-2 130,000.00 A $ 69,220.00

50

COUNTY OF SALEM, STATE OF NEW JERSEY A-Il

CURRENT FUND STATEMENT OF RESERVE FOR REPAIR AND RECONSTRUCTION OF ROADS, BRIDGES AND RAI LROADS Year Ended December31, 2014

Reference Balance December 31,2013 A $ 327,256.78

Balance December 31, 2014 $ 327,256.78

51

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COUNTY OF SALEM, STATE OF NEW JERSEY A-15

FEDERAL AND STATE GRANT FUND STATEMENT OF RESERVES FOR FEDERAL AND STATE GRANT FUNDS - UNAPPROPRIATED Year Ended December 31, 2014

Balance 2014 Budget Balance December 31, Revenue December 31,

2013 Received Realized 2014

Senior Citizen and Disabled Resident Transportation Program - Additional Funds $ 9,864.40 $ - $ - $ 9,864.40

Subregional Transportation Planning Program - FY 2006 32,639.40 - - 32,639.40 BodyArmor-Sheriff 20,821.39 - 20,821.39 - Body Armor - Prosecutor 2,669.14 - 2,669.14 - Farmland Preservation Program 27,572.81 - - 27,572.81 EMPA 50,000.00 - - 50,000.00 EMPG - 23,000.00 - 23,000.00 Mental Health Association - - - -

$143,567.14 $23,000.00 $23,490.53 $143,076.61 Reference A A-4 A

*3

TRUST FUNDS


TRUST FUNDS STATEMENT OF RESERVE FOR TRUST FUNDS Year Ended December 31, 2014

Balance Balance December 31.2013 Receipts Disbursements December 31,2014

Reserve for: 911 Accumulated Absence Trust B.F. Goodrich Commodities Resale Program County Auction County Clerk Document Preservation Fees Engineering Escrow Environmental Enforcement Hospitalization Housing Revitalization rvbtor Vehicle Fines Net Payroll Account Parvin Bequest Payroll Agency Performance Bond - J Dare Development Performance Bond - Woods Laurel Hills Prosecutor's Office:

Asset Maintenance Account Auto Law Enforcement Trust Account County Law Enforcement Trust Account Federal County Law Enforcement Trust Account Municipal Law Enforcement Trust Account Seized Assets Trust Account

Realty Transfer Fees Revolving Loan Road Opening Deposits SCAPG - Nutrition Program SCAPG - Parvin Self Insurance Sheriffs Trust Surrogate Fees Tax Appeals Filing Fees Unemployment Claims Weights & Muasures Worker's Compensation

Reference

262.45 517,186.51 16,392.82 59,340.22 22,869.23

309,670.77

18,351.75 636,511.18

1,165.23 77,091.00

445,581.84 825.64

32,619.08 302,453.91 13,090.00

3,375.00

9,613.81 5,676.57

102,163.89 48,878.64 55,366.28 78,869.60

951,089.58 9,983.44

51,637.79 30,720.63 90,121.80 45,722.80 42,524.46 37,960.55

43.56 71,807.69

18.76 $ 4,088,986.48

B

714.94 26.69

304,204.39 10,407.56 43,206.57

247,275.06 2,500.00

92,660.65 4,285,717.59

16,605.91 248,553.17

19,259,370.64 16,875.97

20,263,691.75

286.24 517.18

40,192.25 58,184.63 10,005.41 39,035.56

592,684.50 117,662.79

2,346.00 85,891.58 16,168.99

1,062.23 4,660.47 7,900.47

10,287.15 95,145.62 14,003.57

191,989.09 $ 46,079,854.62

117,063.84 2.09

262 .911.09 2,590.93

79,304.31 247,275.06

146,776.94 4,229,313.36

19,846.91 660,315.83

19,164,326.35 74.30

20,275,456.23

2,077.00

69,043.06 15,630.64 21,787.03 40,420.84

592,684.50 30,950.00

7,229.19 682.35

91,183.94 6.65

4,968.50 8,838.65

95,145.50 942.85

78,740.52 $ 46,265,588.46

262.45 400,837.61

16,417.42 100,633.52

30,685.86 273,573.03

20,851.75 582,394.89

57,569.46 73,850.00 33,819.18 95,869.93 49,420.75

290,689.43 13,090.00

3,375.00

7,823.05 6,193.75

73,313.08 91,432.63 43,584.66 77,484.32

1,037,822.37 12,329.44

130,300.18 46,20727

0.09 50,376.62 45,456.43 39,409.05

43.68 84,868.41

113,267.33 $ 3,903,252.64

B

Trust Other Fund

$ 3,384,223.94

Open Space and Farmland Preservation

$ 3,608,973.75


TRUST FUNDS STATEMENT OF CASH PER N.J.S.40A:5-5-TREASURER Year Ended December 31, 2014


Increased by Receipts: Mortgage Accounts Receivable Open Space Tax Levy Added & Omitted Taxes Due to Current Fund Interest Earned on Investments Reserve for Trust Funds

$ 175,853.24 $ - - 1,062,250.49 - 2,839.78

75,578.28 80.00 2,286.71 5,609.51

46,079,854.62 2,078,848.12 46,333,572.85 3,149,627.90 49,717,796.79 6,758,601.65

Decreased by Disbursements: Principal and Interests on Open Space Debt - Due Current Fund - Interest Earned on Deposits 2,286.71 Mortgage Disbursement 133,000.00 Reserve for Trust Funds 46,265,588.46

46,400,875.17 Balance - December 31,2014 $ 3,316,921.62

Reference B

795,281.56

2,700,446.06

3,495,727.62 $ 3,262,874.03

B

65


TRUST FUNDS STATEMENT OF MORTGAGES RECEIVABLE Year Ended December 31, 2014

Reference

Balance - December 31, 2013 B $ 726,711.06

Increased by: Loan Issuance 133,000.00

859,711.06

Decreased by: Receipts 175,853.24

Balance - December 31, 2014 B $ 683,857.82


TRUST FUNDS OPEN SPACE AND FARMLAND PRESERVATION STATEMENT OF TAXES RECEIVABLE Year Ended December 31, 2014

Reference Balance - December 31, 2013 B $ 825.59

Increased by: 2014 Tax Levy:

Open Space Added and Omitted

Decreased by: Received:

Open Space Added and Omitted


$ 1,062,250.49 3,060.40

1,062,250.49 2,839.78

1,065,310.89 1,066,136.48

1,065,090.27 $ 1,046.21


TRUST FUNDS OPEN SPACE AND FARMLAND PRESERVATION STATEMENT OF RESERVE FOR FUTURE USE Year Ended December 31, 2014

Reference Balance - December 31, 2013 B $ 4,111,920.94

Increased by: 2014 Tax Levy 2014 Added and Omitted Tax Levy Settlement Receipts Interest on Deposits

Decreased by: Reserve Disbursements Principal and Interests on Open Space Debt


Analysis of Balance: Cash Investments Due from Current Fund Taxes Receivable Reserve for Future Use

$ 1,062,250.49 3,060.40

2,078,848.12 5,609.51

3,149,768.52

7,261,689.46

2,701,973.72 795,281.56

3,497,255.28 $ 3,764,434.18

$ 3,262,874.03 497,650.76

2,863.18 1,046.21

$ 3,764,434.18

CAPITAL FUND


CAPITAL FUND ANALYSIS OF CASH Year Ended December 31, 2014

Capital Improvement Fund Capital Fund Due to Current Fund Due from Trust Fund Reserve for Payment of Debt Contracts Payable Overdraft - Bond Funds Held by Trustee Dam Restoration Loan Receivable

Improvement Authorizations: 96-01 Acq. of Various Pieces of Equip. and Constr. of Var. Cap. Improv. 99-01 Renovation of Salem County Emergency Operations Center 04-03 Acquisition of Easement and/or Development Rights to Various Parcels of Real Property 04-04 Creation of a Revolving Loan Fund for Town Center Revitalization Projects 06-05 Reserve for Reconstruction of Various County Roads 07-07 Constr. of lmprovs. to the Camp Karney Dam Struct. and Spillway 08-03 Reserve for Interest Earned for County Aid Improvement Program Reconstruction of Various County Roads 08-06 Acquisition of Various Pieces of Equipment and Construction of Various Improvements 09-02 Reconstruction and Maintenance of Various County Roads, Bridges and Dams 10-02 Reconstruction and Maintenance of Various County Roads, Bridges and Dams 10-08 Acquisition of Various Pieces of Equipment and Construction of Various Improvements 11-02 Reconstruction and Maintenance of Various County Roads, Bridges and Dams 11-03 Interest Earned for County Aid Improvement Grant 11-04 Repair and Reconstruction of Roads, Bridges and Railroads Damaged by Floods 12-02 Various Improvements to Roadways, Bridges, Railroads and Other Public Property Damaged by Hurricane Irene 12-04 Recon./Maint. Of Various County Roads, Bridges, Dams/Engineer 12-05 Internet County Aid Improvement Grant 13-02 Interest County Aid Improvement 13-03 Various Improvements 13-05 Vo. Tech. Water Tower Repairs 13-04 Information Technology Upgrade 13-06 Various Improvements to Salem Community College 13-07 Various Improvements to Salem Community College

Reference

C-I

Balance Reference December 31, 2014

C $ 3,936.73 C 234,962.28 C (5,841.07) C (32,180.00) C 5,036.20 C 2,110,442.63 C 12,490.51 C (1,300,000.00)

163,284.78 880.50

694,533.19

274,380.00 62.60

1,111,849.00

183,338.40

1,843,722.30

42,593.99

277,559.88

65,363.94

53,118.26 7,591.87

2,309,485.79

327,256.78 59,892.13

3,028.36 1,258.32

33,883.09 1,017.50

151,116.09 1,200,000.00 1,101,330.48

$ 10,935,394.53 C

COUNTY OF SALEM, STATE OF NEWJERSEY C-2

CAPITAL FUND STATEMENT OF DUE FROM (TO) CURRENT FUND Year Ended December 31, 2014

Reference Balance December 31, 2013 C $ (162,008.91)

Increased by: Disbursed to Current Fund:

Due Current Fund 167,849.98 Balance December 31, 2014 C $ 5,841.07

70


CAPITAL FUND STATEMENT OF DEFERRED CHARGES TO FUTURE TAXATION - FUNDED Year Ended December 31, 2014

C-3

Balance - December 31, 2013 $ 34,334,000.00

Increased by: Issuance of Goiernmental Obligation Bonds 7,465,000.00

41,799,000.00 Decreased by:

Payment of Bond Principal:

2014 Budget Appropriations C-S $ 2,056,100.00

Open Space Trust Fund c-S 476,400.00

State of New Jersey C-S 257,500.00 Refunded Bonds C-S 5,015,000.00

7,805,000.00 Balance - December 31, 2014 C $ 33,994,000.00

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CAPITAL FUND STATEMENT OF CONTRACTS PAYABLE Year Ended December 31, 2014


Increased by: Charges to lmproement Authorizations

Decreased by: Liquidation of Prior Year Contracts


Reference C, C-5

C, C-5

C

$ 1,207,809.28

2,110,442.63

3,318,251.91

1,207,809.28

$ 2,110,442.63

77


CAPITAL FUND STATEMENT OF CAPITAL IMPROVEMENT FUND Year Ended December 31, 2014

Reference Balance December 31, 2013 C $ 3,936.73

Balance December 31, 2014 C $ 3,936.73

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OUTSIDE OFFICES


COUNTY CLERK STATEMENT OF ASSETS, LIABILITIES AND RESERVES December31, 2014

December 31 * 2014 2013

ASSETS Reference

Cash D-1

LVBIL ES AND RESERVES

Reserve for Trust Fund Due to State of New Jersey Due to County Treasurer

$ 153,706.25 $ 162,665.79 $ 153,706.25 $ 162,665.79

$ 2,658.50 $ 2,730.10 13,613.60 14,874.60

137,434.15 145,061.09 $ 153,706.25 $ 162,665.79


COUNTY CLERK STATEMENT OF CASH Year Ended December 31, 2014


Increased by Receipts: County Recording Fees Realty Transfer Tax Fees State Trade Names Trust Copies Search Notary Photos Preservation Fund Tax Relief Interest Earned on Deposits State Millionaire Realty Transfer Fees Miscellaneous

Reference D

$ 686,443.85 110,710.00

885.00 22,646.00

9,914.60 400.00 380.00

3,240.00 246,085.71 164,051.14

129.16 125,960.00

1,880.00

$ 162,665.79

1,372,725.46 1,535,391.25

Decreased by Disbursements: Interest Paid to County Treasurer's Office Turned over to Treasurer:

Current Fund Anticipated Revenue Trust Fund

State Realty Tax Fees Preservation Fund Public Health Priority Fund Extraordinary Aid Fund State Trade Names County Tax Relief Miscellaneous


134.15

288,345.40 36,955.60

384,248.70 247,275.06 48,591.25 78,205.80

879.00 164,850.04 132,200.00

1,381,685.00 $ 153,706.25


SURROGATE'S OFFICE STATEMENT OF ASSETS, LIABILITIES AND RESERVES - REGULATORY BASIS December31, 2014

December 31, 2014 2013

ASSETS

Cash Investments - Probate Division:

Savings and Loan Association Certificates of Deposit

Reference

E-1

E-2 E-3

$ 53,167.40 $ 11,030.44

2,963,289.21 3,285,959.59 307,100.00 277,034.63

$ 3,323,556.61 $ 3,574,024.66

LlABIL ES AND RESERVES

Salem County Court Probate Division Attorney's Deposits Due to County Treasurer

$ 3,270,389.21 $ 3,562,994.22 5,287.93 3,352.93

47,879.47 7,677.51 $ 3,323,556.61 $ 3,574,024.66

COUNTY OF SALEM, STATE OF NEW JERSEY E- I

SURROGATE'S OFFICE STATEMENT OF CASH Year Ended December 31, 2014


Increased by Receipts: Wills Letters of Administration Guardianship Affidavits Research Superior Court Fees Miscellaneous Interest Earned on Deposits

Reference E

51,209.00 9,073.00

988.00 5,524.00 1,935.00

22,105.27 4,185.16

39.21

$ 11,030.44

Decreased by Disbursements: State Superior Court Payments Turned over to Treasurer:


Refunds


37.66

44,745.03 7,828.00

310.99 52,921.68

$ 53,167.40


SURROGATE'S OFFICE STATEMENT OF INVESTMENT - SAVINGS AND LOAN ASSOCIATION Year Ended December 31, 2014


Increased by Receipts Monthly Deposits Purchase of Savings Certificates Interest Earned on Deposits

Reference E

$ 30,394.06 182,071.06 16,187.45

$ 3,285,959.59

228,652.57 3,514,612.16

Decreased by Disbursements: Monthly Withdrawals Income Tax Withholdings Redemption of Savings Certificates


12,482.11 161.81

538.679.03 551,322.95

$ 2,963,289.21

COUNTY OF SALEM, STATE OF NEW JERSEY E-3

SURROGATE'S OFFICE STATEMENT OF INVESTMENT - CERTIFICATE OF DEPOSIT Year Ended December 31, 2014


Increased by Receipts Issuance of Savings Certificates Interest Earned on Deposits

Decreased by Disbursements Redemption of Savings Certificates Interest Transferred to Minor's Account

Reference E

$ 277,034.63

$ 50,065.37 3,742.11

20,000.00 3,742.11

53,807.48 330,842.11

23,742.11 Balance- December 31, 2014 E $ 307,100.00


SHERIFF'S OFFICE STATEMENT OF ASSETS, LIABILITIES AND RESERVES December 31, 2014

December 31, 2014 2013

ASSETS Reference

Cash F-i $ 58,189.59 $ 37,583.27 $ 58,189.59 $ 37,583.27

Fees and Executions $ 58,071.39 $ 37,465.07 Due to County Treasurer F-2 118.20 118.20

$ 58,189.59 $ 37,583.27

COUNTY OF SALEM, STATE OF NEW JERSEY F-i

SHERIFF'S OFFICE STATEMENT OF CASH Year Ended December 31, 2014

Balance - December 31, 2013 Reference

F

37,583.27

Increased by Receipts: Sales and Executions County Fees Sheriffs Trust Miscellaneous Interest Earned on Deposits

$ 453,611.31 78,517.31 4,940.00 4,365.34

82.86 541,516.82 579,100.09



Refunds Advertising Deed Garnishments Miscellaneous


78,517.31 4,940.00

204,439.45 90,542.07 11,850.00

125,254.85 5,283.96

520,910.50 $ 58,189.59

COUNTY OF SALEM, STATE OF NEW JERSEY F-2

SHERIFF'S OFFICE SCHEDULE OF SHERIFF'S FEES DUE TO COUNTY TREASURER'S OFFICE Year Ended December 31, 2014

Reference Balance - December 31, 2013 F $ 118.20

Increased by Receipts: Fees Collected $ 78,517.31 Trust Fund 4,940.00 Interest Earned on Deposits 82.86

83,540.17 83,658.37



78,517.31 4,940.00

83,540.17 Balance - December 31, 2014 F $ 118.20

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MOSQUITO EXTERMINATION COMMISSION STATEMENT OF CASH Year Ended December31, 2014


Increased by Receipts: County of Salem Interest Earned on Deposits

Decreased by Disbursements: County of Salem - Account Closed


$ 6,609.83

$ 8,078.78 30.57

8,109.35 14,719.18

14,719.18

$


GENERAL COMMENTS Year Ended December 31, 2014

Contracts and Agreements Required to be Advertised for N.J.S. 40A:1 1-4

Local units and the board of education that have appointed a Qualified Purchasing Agent pursuant to N.J.S.A. 40A:11-9(b) and take advantage of a higher bid threshold pursuant to N.J.S.A. 40A:11-3(a) and 18A:18A-3(a), have their maximum bid threshold increased from $29,000 to $36,000. Where the higher bid threshold is authorized, appropriate action should be taken to adjust the locally set amount.

Contracts exceeding the new threshold are subject to the appropriate requirements of the Local Public Contracts Law and the Public School Contracts Law. As a result of the change in bid threshold, the 15% threshold for the informal receipt of quotations thresholds of N.J.S.A. 40A:11-6.1(a) and 18A:18A-37(a) also changes. The following table summarizes the new bid and quotation thresholds.

Quotation Bid Threshold Threshold

Base amount $17,500 $2,625 With qualified purchasing agent $36,000 $5,400

It is also noted that, as an alternative to public advertising, the County uses state contracts.

The minutes indicate that resolutions were adopted and advertised authorizing the awarding of contracts or agreements for "Professional Services" per N.J.S. 40A:1 1-5.

Any interpretation as to possible violation of the N.J.S. 40A:1 1-4 and N.J.A.C. 5:30-14 would be in the province of the County solicitor.

The County does not have a Qualified Purchasing Agent.

Collection of Interest on Delinquent Taxes Pursuant to R.S. 54:4-74, County taxes are due and payable in quarterly installments on the

5h day

of February, May, August and November. R.S. 54:4-76 provides that interest at the rate of 6% per annum shall be due and payable by any municipality for nonpayment of taxes on or before the due date. A review of the Treasurer's records revealed that compliance with the aforementioned law and regulations was noted for items tested.

Investment of Available Funds The County had most of its available funds invested in interest-bearing investments or cash and cash equivalents during 2014. Earnings from interest on cash equivalents, investments and deposits are shown as revenue in the various accounts and funds of the County for 2014.

The County has adopted a formal cash management plan policy in compliance with N.J.S.A. 40 A:5-14 of the Local Fiscal Affairs Law, which requires that every local unit shall adopt a "Cash Management Plan" and shall deposit in interest-bearing accounts all available public funds pursuant to the plan.

93


SCHEDULE OF CURRENT YEAR FINDINGS AND RECOMMENDATIONS Year Ended December 31, 2014

Finding 2014-001

Criteria

Management is responsible for monitoring budget to actual expenditures to avoid over expenditures.

Condition

An over expenditure of current year appropriations and prior year appropriation reserves in the amounts of $478,418.34 and $73,214.17, respectively.

Cause

An override of internal control resulted in over expenditures.

Effect

Noncompliance with State of New Jersey rules and regulations.

Recommendation

We recommend that the County CFO continue to monitor its budget versus actual expenditures to avoid over expenditures in the future.

Management Response

Management agrees with the finding and has implemented policy and procedures to avoid future budget over expenditures.


SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS Year Ended December 31, 2013

None reported.

95

STATISTICAL SECTION


OFFICIALS IN OFFICE

Board of Chosen Freeholders Julie A Acton Ben H. Laury Bruce L. Bobbitt Dale A. Cross Beth E. Timberman Robert J. Vanderslice Lee R. Ware Kevin Crouch

Freeholder Director Freeholder Deputy Director

Freeholder Freeholder Freeholder Freeholder Freeholder

Clerk of the Board of Freeholders

Officials

Michael M. Mulligan, Esq. County Counsel Katie Coleman, CFO, Treasurer County Treasurer/Business Administrator

County Auditor

Mercadien, P.C., Certified Public Accountants Hamilton, New Jersey

Bond Counsel

Archer & Greiner P.C. Red Bank, New Jersey


SCHEDULE OF TAX RATE, TAX LEVY AND TAX COLLECTIONS

Comparative Schedule of Tax Rates

2014 2013 2012 2011 201.0

County Tax Rate $ 0.947 $ 0.946 $ 0.922 $ 0.875 $ 0.862 County Open Space Tax Rate 0.020 0.020 0.020 0.020 0.020

Assessed Valuation

2014 $ 5,339,001,530 2013 5,453,646,338 2012 5,585,235,635 2011 5,731,852,668 2010 5,862,256,364

Comparison of Tax Levies and Collections

Year Tax Levy Collections 2014 . $50,310,876.86 $50,310,876.86 2013 51,356,241.49 51,356,241.49 2012 51,356,241.49 51,356,241.49 2011 50,007,795.56 50,007,795.56 2010 50,047,770.51 50,047,770.51

Percentage of Collections 100.00% 100.00% 100.00% 100.00% 100.00%

97

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