plainfield city fy 2011 audit report

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Report 0/Audit

on the

Financial Statements

of the

City ofPlainfield

in the

County 0/ Union

New Jersey

for the

Fiscal Year Ended

June 30, 2011



CITY OF PLAINFIELD

IN D EXPAGES

PART I

Independent Auditor's Report 1-2

EXHIBITS

Financial Statements - Regulatory Basis

Current Fund:

Balance Sheets - Regulatory Basis "A"Statements of Operations and Change in Fund Balance - Regulatory Basis "A-1"Statement of Revenues - Regulatory Basis Fiscal Year Ended June 30, 2011 "A-2"

Statement of Expenditures - Regulatory Basis Fiscal Year Ended June 30, 2011 "A-3"

Trust Fund:

Balance Sheets - Regulatory Basis

General Capital Fund:

Balance Sheets - Regulatory BasisStatement of Capital Fund Balance - Regulatory Basis

Sewer Utility Fund:

"8"

"C"

"C_11J

Balance Sheets - Regulatory Basis "D"Statements of Operations and Changes in Fund Balance-Regulatory Basis "D-1"Statement of Capital Fund Balance-Regulatory Basis "D-2"Statement of Revenues - Regulatory Basis Fiscal Year Ended June 30, 2011 "D-3"Statement of Expenditures - Regulatory Basis Fiscal Year Ended June 30, 2011 "D-4"

Public Assistance Trust Fund:

Balance Sheets - Regulatory Basis "E"

General Fixed Assets Account Group

Balance Sheet - Regulatory Basis "F"

Notes to Financial Statements 3-25



CITY OF PLAINFIELD

I N 0 E X (CONTINUED)

Trust Fund:

Schedule of Trust Cash-ComptrollerSchedule of Deposits for Future Assessments

Schedule of Interest Payable on Deposit for Future Assessments

Schedule of Reserve - Animal Control Trust

Schedule of Animal Control Trust - Due State of New Jersey

Schedule of Animal Control Trust - Due General Capital Fund

Schedule of Reserve for Animal Control

Schedule of Due Current Fund

Schedule of Reserve for Accounts Payable

Schedule of Due Grant Fund

Schedule of Various Reserves and Deposits

General Capital Fund:

Schedule of General Capital Cash-Comptroller

Analysis of General Capital CashSchedule of Deferred Charges to Future Taxation-Funded

Schedule of Due Current FundSchedule of Deferred Charges to Future Taxation-Unfunded

Schedule of Grants Receivable

Schedule of Capital Improvement Fund

Schedule of Improvement Authorizations

Schedule of Due Animal Control Fund

Schedule of General Serial Bonds

Schedule of Contracts PayableSchedule of UClA Receivable and Reserve

Schedule of Loans Payable

Schedule of Due Federal and State Grant Fund

Schedule of Due Sewer Operating Fund

Schedule of Bonds and Notes Authorized But Not Issued

Schedule of UClA Leases Payable

Schedule of Bond Anticipation Notes Payable

Schedule of Deferred Charges - Overexpenditures

Sewer Utility Fund:

Scheduleof

Cash - Collector-TreasurerSchedule of Interfunds - Operating Fund

Schedule of Interfunds - Capital Fund

Schedule of Fixed CapitalSchedule of Deferred Reserve for Amortization

Schedule of General Serial Bonds Payable

Schedule of Due from Municipal Utility Authority

Schedule of Reserve for Sewer Overpayments

Schedule of Capital Improvement Fund

Schedule of Down Payment on Improvements

Schedule of Accrued Interest on Bonds

EXHIBITS

"B-1 ""B-2"

"B-3"

"B-4"

"B-5"

"B-6"

"B-7"

"B-S"

"B-9"

"B-10"

"B-11"

"C-2"

"C-3"

"C-4"

"C-5"

"C-6"

"C-7"

"C-S"

"C-9"

"C-10"

"C-11 "

"C-12""C-13"

"C-14"

"C-15"

"C-16"

"C-17"

"C-1S"

"C-19"

"C-20"

"0-5"

"0-6"

"0-7"

"D-S""0-9"

"0-10"

"0-11 ""0-12"

"0-13"

"0-14"

"0-15"



CITY OF PLAINFIELD

I N D E X (CONTINUED)

Public Assistance Trust Fund:

Schedule of Public Assistance CashSchedule of Reserve for Public Assistance

PART II

Independent Auditor's 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

Independent Auditor's Report on Compliance with Requirements Applicable to

Each Major Federal and State Financial Assistance Program and InternalControl Over Compliance in Accordance with OMB Circular A-133 and NewJersey OMB Circular 04-04

Schedule of Expenditures of Federal Awards - Fiscal Year Ended June 30,2011

Schedule of State Grant and State Aid Financial Assistance - Fiscal Year Ended

June 30, 2011

Notes to the Schedules of Expenditures of Federal Awards and State Financial

Assistance - Fiscal Year Ended June 30, 2011

Schedule of Findings and Questioned Costs for the Fiscal Year Ended June 30,2011

PART IIIStatistical Data

Officials in Office and Surety Bonds

General Comments and Recommendations

EXHIBITS

"E-1"IE-2"

26-27

28-30

31-32

33-36

37-38

41-46

47-50

51-52

53-59



CITY OF PLAINFIELD

INDEPENDENT AUDITOR'S REPORT ON

AUDIT OF FINANCIAL STATEMENTS

FINANCIAL STATEMENTS - REGULATORY BASIS

NOTES TO FINANCIAL STATEMENTS - REGULATORY BASIS

FISCAL YEARS ENDED JUNE 30, 2011 AND 2010



SUPLEE , CLOONEY & COMPANY

CERTIF IED PUBLIC ACCOUNTANTS

308 Eas t Broad Stree t , Westf ie ld, New Jersey 07090·2122

Telephone 908·789-9300 Fax 908-789·8535

E-mail [email protected]

INDEPENDENT AUDITOR'S REPORT

The Honorable Mayor and Membersof the Common Council

City of PlainfieldCounty of UnionPlainfield, New Jersey 07061

We have audited the accompanying financial statements - regulatory basis of the variousindividual funds of the City of Plainfield, County of Union, New Jersey as of June 30, 2011 and2010 and for the fiscal year ended June 30, 2011, listed as financial statements - regulatorybasis in the foregoing table of contents. These financial statements - regulatory basis are the

responsibility of the management of the City of Plainfield, County of Union. Our responsibility is

to express an opinion on these financial statements based on our audits.

Except as discussed in the following paragraph, we conducted our audit in accordancewith U.S. generally accepted auditing standards and the standards applicable to financialstatements contained in Government Auditing Standards issued by the Comptroller General ofthe United States, the audit requirements prescribed by the Division of Local Government

Services, Department of Community Affairs, State of New Jersey and the provisions of U.S.Office of Management and Budget (OMB) Circular A-133, "Audits of States, Local Governmentsand Non-Profit Organizations" and State of New Jersey OMB Circular 04-04, "Single AuditPolicy for Recipients of Federal Grants, State Grants and State Aid". Those standards andprovisions require that we plan and perform the audit to obtain reasonable assurance aboutwhether the financial statements are free of material misstatement. An audit includesexamining, on a test basis, evidence supporting the amounts and disclosures in the financialstatements. An audit also includes assessing the accounting principles used and significant

estimates made by management, as well as evaluating the overall financial statementpresentation. We believe that our audit provides a reasonable basis for our opinion.

As described in Note 1, the City of Plainfield, County of Union, prepares its financial

statements on a prescribed basis of accounting prescribed by the Division of Local GovernmentServices, Department of Community Affairs, State of New Jersey, that demonstratescompliance with the modified accrual basis, with certain exceptions, and the budget laws of NewJersey, which is a comprehensive basis of accounting other than U.S. generally acceptedaccounting principles. In addition, we were unable to audit the General Fixed Assets AccountGroup because the financial records were not updated for Capital Asset additions andretirements for the year ended June 30, 2011. The effect on the financial statements of notmaintaining current accounting records for this account group cannot be determined.

1



SUPLEE, CLOONEY & COMPANY

In our opinion, because the City of Plainfield prepares its financial statements on thebasis of accounting discussed in the preceding paragraph, the financial statements referred toabove do not present fairly, in conformity with U.S. generally accepted accounting principles, thefinancial position of the various individual funds of the City of Plainfield, County of Union, as ofJune 30, 2011 and 2010 or the results of its operations and changes in fund balance for the

years then ended or the revenues or expenditures for the fiscal year ended June 30, 2011.

However, in our opinion, except for such adjustments, if any, as might have beendetermined to be necessary had we been able to audit the General Fixed Assets AccountGroup, the financial statements - regulatory basis present fairly, in all material respects, thefinancial position - regulatory basis of the various individual funds of the City of Plainfield,County of Union, as of June 30, 2011 and 2010, and the results of its operations and changes in

fund balance - regulatory basis for the fiscal years then ended and the revenues, expendituresand changes in fund balance - regulatory basis for the fiscal year ended June 30, 2011, on thebasis of accounting described in Note 1.

In accordance with Government Auditing Standards, we have also issued our report

dated February 13, 2012 on our consideration of the City of Plainfield's internal control overfinancial reporting and our tests of its compliance with certain provisions of laws, regulations,contracts and grants and other matters. The purpose of that report is to describe the scope ofour testing of internal control over financial reporting and compliance and the results of thattesting, and not to provide an opinion on the internal control over financial reporting orcompliance. That report is an integral part of an audit performed in accordance withGovernment Auditing Standards and is important for assessing the results of our audit.

Our audit was made for the purpose of forming an opinion on the financial statements -regulatory basis taken as a whole. The information included in the schedules of federal awardsand state financial assistance and the other supplementary schedules and data listed in thetable of contents is presented for purposes of additional analysis as required by U.S. Office of

Management and Budget (OMB) Circular A-133, "Audits of States, Local Governments andNon-Profit Organizations" and State of New Jersey OMB Circular 04-04, "Single Audit Policy forRecipients of Federal Grants, State Grants and State Aid" and the Division of Local GovernmentServices, Department of Community Affairs, State of New Jersey, and is not a required part ofthe financial statements. This information has been subjected to the auditing proceduresapplied in the audit of the financial statements mentioned above and, in our opinion, is fairlystated in all material respects in relation to the financial statements taken as a whole.

This report is intended for the information of the City of Plainfield, County of Union, NewJersey, the Division of Local Government Services and federal and state audit agencies, and is

not intended to be and should not be used by anyone other than these specified parties.

REGISTERED MFebruary 13, 2012

2



THIS PAGE INTENTIONALLY LEFT BLANK



CURRENT FUND



CITY OF PLAINFIELD

CURRENT FUND

BALANCE SHEETS - REGULATORY BASIS

ASSETS

Cash A-4 $

Change Fund A-6

Petty Cash A-5

Due State of New Jersey - Senior Citizens and Veterans A-7

$

Receivables and Other Assets with Full Reserves:

Delinquent Property Taxes Receivable A-8 $

Tax Title Liens Receivable A-9

Foreclosed Property A-15

Revenue Accounts Receivable A-13

Interfunds Receivable A-12

Prepaid County Taxes A-26

A $

Deferred Charges A-19 $

$

Grant Fund:

Cash A-4 $Grants Receivable A-22

Interfunds Receivable A-10

Deferred Charges A-20

$

$

BALANCE

JUNE

30, 2011

11,775,459.00

890.00

2,125.00

219,56270

11,998,036.70

3,643,648.83

884,749.64

7,178,60419

63,112.48

178,812.11

2,317.22

11,951,244.47

251,415.64

24,200,696.81

1,276,211.639,686,651.82

146,378.52

67,596.23

11,176,838.20

$

$

$

$

$

$

$

$

SHEET#1

BALANCE

JUNE

30 2010

26,141,866.85

890.00

2,125.00

274,371.26

26,419,253.11

3,146,032.17

415,725.28

7,135,452.90

318,684.17

186,766.51

2,317.22

11,204,978.25

479,533.96

38,103,765.32

1,639,509.378,961,222.55

141,71114

10,742,443.06

35,377,535.01 $ ==4=8,;::'=4:!6=2=:08=.3=:8=

The accompanying Notes to Financial Statements are an integral part of this statement.



SHEET #2

CITY OF PLAINFIELD

CURRENT FUND


BALANCE BALANCE

JUNE JUNE

REF. 30 2011 30,2010

LIABILITIES, RESERVES AND FUND BALANCE

Appropriation Reserves A-3A-14 $ 3,503,053.88 $ 2,000,258.97

Prepaid Taxes A-18 32,636.57 11,052.99

Accounts Payable A-11 1,798,977.40 2,683 ,18997

T ax Overpayments A-17 460,949.72 293,709.17

Interfunds Payable A-12 3,576,057.16 5,975,058.92

Tax Anticipation Note Payable A-21 13,000,000.00

Miscellaneous Current Reserves A-27 642,169.53 251,494.67

$ 10,013,844.26 $ 24,214,764.69Reserve for Receivables and Other Assets A 11,951,244.47 11,204,978.25

Fund Balance A-1 2,235,608.08 2,684,022.38

$ 24,200,696.81 $ 38,103,765.32

Grant Fund:

Reserve for Grants - Unappropriated A-24 $ 13,214.00 $ 61,719.17

Reserve for Grants - Appropriated A-23 7,845,387.47 6,941,142.20

Interfunds Payable A-10 2,569,638.41 2,569,638.41

Reserve for Accounts Payable A-16 748,598.32 1,169,943.28

$ 11,176,838.20 $ 10,742,443.06

$ 35,377,53501 $ 48,846,20838




"A-1"

CITY OF PLAINFIELD

CURRENT FUND

STATEMENTS OF OPERATIONS AND

CHANGE IN FUND BALANCE - REGULATORY BASIS

YEAR ENDED YEAR ENDED

JUNE JUNE

REF. 30 2011 30,2010

REVENUE AND OTHER INCOME REALIZED

Fund Balance Utilized A-1 :A-2 $ 1,900,000.00 $ 2,500,000.00

Miscellaneous Revenue Anticipated A-2 18,321,451.28 20,852,359.15

Receipts From Delinquent Taxes A-2 2,872,792.96 2,775,97949

Receipts From Current Taxes A-2 82,786,358.24 79,215,292.39

Non-Budget Revenue A-2 610,422.85 424,864.70

Other Credits to Income:

Interfunds Returned 7,95440

Unexpended Balance of Appropriation Reserves A-14 823,051.92 1,242,894.00

Cancelled Reserves A-23 144,42901TOTAL REVENUE AND OTHER INCOME $ 107,466,460.66 $ 107,011,389.73

EXPENDITURES

Budget and Emergency Appropriations:

Operations Within "CAPS" A-3 $ 50,844,152.76 $ 52,821,399.02

Deferred Charges and Statutory Expenditures - Municipal A-3 9,660,917.51 5,121,084.66

Other Operations Excluded From "CAPS" A-3 1,706,577,00 10,291,116.93

State and Federal Programs Off-Set by Revenue A-3 4,283,351.56

Municipal Debt Service A-3 2,693,056.60 2,852,820.52

Capital Improvements A-3 50,000.00

Deferred Charges A-3 220,000.00 20,000.00

County Tax A-26 13,317,023.68 13,250,814,51

County Share of Added Taxes A-26 17,066.68 4,485.85Local District School Tax A-25 23,134,086.01 20,948,782,00

Cancelled Accounts Receivable A-22 146,643.16

Refund of Prior Year Revenue 71,449.12

Interfunds Advanced 75,202,63

Expenditure Without Appropriation 43,575,92

Overexpenditure of Appropriation Reserves 123,124.02

TOTAL EXPENDITURES $ 106,072,874.96 $ 105,623,855,18

Excess in Revenue $ 1,393,585.70 $ 1,387,534,55

Adjustments to Income Before Fund Balance:

Expenditures Included Above Which are by Statute

Deferred Charges to Budget of Succeeding Year $ 58,000.00 $ 439,533.96

Statutory Excess in Revenue $ 1,451,585.70 $ 1,827,068,51

Fund Balance, July 1 A $ 2,684,022,38 $ 3,356,953.87

$ 4,135,608.08 $ 5,184,022.38

Decreased by:

Utilization as Anticipated Revenue A-1A-2 1.900,000.00 2500,000.00

Fund Balance, June 30 A $ 2,235,60808 $ 2,684,02238

The accompanying Notes to Financial Statements are an integral part of this statement



"A-2"

SHEET#1

CITY OF PLAINFIELD

CURRENT FUND

STATEMENT OF REVENUES - REGULATORY BASIS

YEAR ENDED JUNE 30 2011

EXCESS

ANTICIPATED OR

REF. BUDGET NJS 40A 4-87 REALIZED (DEFICIT)

Fund Balance AntiCipated A-1 $ 1,900,000.00 $ 1,900,000.00

Miscellaneous Revenues:

Licenses:

Alcoholic Beverages A-13 $ 62,700.00 $ $ 76,329.00 $ 13,629.00

Other A-2 85,000.00 72,247.00 (12,753.00)

Fees and Permits:

Construction Code Official A-13

Other A-2 115,000.00 153,622.27 38,622.27

Municipal Court:

Fines and Costs A-13 1,125,000.00 884,783.72 (240,216.28)

Interest and Costs on Taxes A-13 575,000.00 807,57720 232,57720Parking Meters and Permits A-13 325,000.00 408,839.84 83,839.84

Interest on Investments and Deposits A-13 30,000.00 21,388.25 (8,611.75)

Cable TV Franchise Fees A-13 150,0000 0 352,81902 202,819.02

PILOT A-13

Presbyterian Homes A-13 140,000.00 169,804.48 29,804.48

Cedarbrook Apartments A-13 130,000.00 192,931.90 62,931.90

Liberty Village A-13 95,000.00 87,163.28 (7,836.72)

Leland Gardens A-13 218,000.00 279,499.42 61,499.42

Covenant house A-13 28,000.00 30,91973 2,919.73

Horizon At Plainfield A-13 80,000.00 113,896.29 33,896.29

Allen Young Apartments A-13 154,000.00 148,944.82 (5,055.18)

Recreation Fees A-13 66,000.00 44,77700 (21,223.00)

Bilingual Day Care Fees A-13 14,500.00 13,931.88 (568.12)

P.M.UA Revenue Sharing A-13 1,500 ,00000 1,546,440.00 46,440.00

Certificate of Compliance A-13 44,000.00 63,271.00 19,271.00

Consolidated Municipal Property Tax Relief Aid A-13 2,709,991.00 2,704,592.22 (5,398.78)

Energy Receipts Tax A-13 5,068,008.00 5,068,008.00Uniform Construction Code Fees A-13 425,000.00 473,688.00 48,688.00

Services Provided To Federal & State Projects-Fringe A-13 150,000.00 219,510.99 69,510.99

Sale of Municipal Assets A-27 55,880.00 55,880.00

Life hazard Use Payments A-13 20,00000 47,234.41 27,234.41

Grant Programs A-22 1,654,933.17 2,628,418.39 4,283,351.56

Total Miscellaneous Revenues A-1 $ 15,021,012.17 $ 2,628,418.39 $ 18,321,45128 $ 672,020.72

Receipts From Delinquent Taxes A-1A-8 $ 3,000,000.00 $ $ 2,872 ,792 .96 $ (127,207 04)

Am!. to be Raised by Taxes for Support

of Municipal Budget:

Local Tax for Municipal Purposes A-2:A-8 $ 50,430,832.58 $ $ 49,898,181.87 $ (532,650.71)

BUDGET TOTALS $ 70,351,844.75 $ 2,628,418.39 $ 72,992,426.11 $ 2,640,581.36

Non-Budget Revenues A-2 $ 610,422.85 $ 610,422.85

$ 70,351,84475 $ 2,628,418.39 $ 73,602,848.96 $ 3,251,004.21

REF. A-3 A-3




CITY OF PLAINFIELD

CURRENT FUND



ANALYSIS OF REALIZED REVENUE

Allocation of Current Tax Collections:

Revenue From Collections

Allocated To:

County Taxes

Local District School Taxes

Balance for Support of Municipal Budget Appropriations

Add: Appropriation "Reserve for Uncollected Taxes"

Amount for Support of Municipal Budget Appropriations

Licenses - Other:

Clerk

Board of Health

Registrar

Other - Fees and Permits:

Clerk

Planning

Vital Statistics

Non-Life Hazard

Fire

Police

Other

A-1A8

A-8

A-8

A-3

A-2

A-13

A-13

A-13

A-2

A-13

A-13

A-13

A-13

A-13

A-13

A-13

A-2

$

$

$

SHEET#2

82,786,358.24

13,334,090.36

23,134,086.01

46,318,181.87

3,580,000.00

$ ===4=9"",,8=9:;8,=18=1=.8=7=

$ 15,991.00

55,530.00

726.00

$========7=2=,2=4=7=.0=0=

$ 9,239.50

33,715.80

56,548.00

540.00

13,516.00

22,135.79

17,927.18

$ ====1:=5",,3,=62:=;2=.2=7=




CITY OF PLAINFIELD

CURRENT FUND


YEAR ENDED JUNE 30, 2011

ANALYSIS OF NON-BUDGET REVENUE

Miscellaneous Revenue Not Anticipated:

P.LL.OT - Madison

PLL.OT - Netherwood

Administrative Fee for Outside Police Overtime

Senior Citizens and Veterans Administrative Fee

Miscellaneous

PlanningVital Statistics

Clerk

Tax Collector

Inspections - Billboard Rental

Rent - Dudley House

Public Assistance Close-Out

FEMATotal Non-Budget Revenue A-1A-2A-4

$

$


"A-2"

SHEET #3

17,861.00

264,580.00

93,018.96

5,273.67

26,193.27

215.97874.00

901.82

100,075.89

2,445.68

13,800.00

28,014.79

57,167.80

610,422.85



GENERAL GOVERNMENT

Mayor:

Salaries and Wages

Other Expenses

City Council:

Salaries and Wages

Other Expenses

City Administrator

Salaries and Wages

Other Expenses

Corporation Counsel:

Salaries and Wages

Other Expenses

City Clerk

Salaries and Wages

Other Expenses

DEPARTMENT OF ADMINISTRATION AND FINANCE

Director

Salaries and WagesOther Expenses

Personnel

Salaries and Wages

Other Expenses

Purchasing:

Salaries and Wages

Other Expenses

Administrative Services:

Other Expenses

Office of Economic Development:

Salaries and Wages

Other Expenses

Comptroller

Salaries and Wages

Other Expenses

CITY OF PLAINFIELD

CURRENT FUND

STATEMENT OF EXPENDITURES REGULATORY BASIS

FISCAL YEAR ENDED JUNE 30 2011

APPROPRIATIONS

BUDGET AFTER

BUDGET MODIFICATION

$ 103,116.00 $ 103,116.00 $

20,000.00 20,000.00

63,000.00 63,000.00

8,000.00 8,000.00

182,391.00 162,391.00

14,000.00 34,000.00

388,523.00 388,523.00

425,000.00 425,000.00

311,861.00 311,861.00

86,250.00 86,250.00

132,788.00 132.788.003,800.00 3,800.00

210,43500 210,935.00

27,905.00 27,905.00

138,248.00 175,948.00

2,270.00 2,270.00

249,500.00 241,014.76

44,390.00 44,390.00

17,550.00 17,550.00

450,775.00 420,775.00

136,275.00 136,275.00

EXPENDED

PAID OR

CHARGED RESERVED

99,123.94 $ 3,992.06

14,263.42 5,736.58

62,459.13 540.87

7,751.90 248.10

159,462.73 2,928.27

21,804.84 12,195.16

379,487.81 9,035.19

328,836.20 96,163.80

295,673.38 16,187.62

73,524.93 12,725.07

119.102.47 13,685.53233.80 3,566.20

210,508.38 426.62

16,459.51 11,445.49

175,852.05 95.95

2,026.51 243.49

214,720.45 26,294.31

44,390.00

13,351.91 4,198.09

412,489.84 8,285.16116,041.00 20,234.00


$

"A-3"

SHEET #1

UNEXPENDED

BALANCE

CANCELED



CITY OF PLAINFIELD

CURRENT FUND

STATEMENT OF EXPENDITURES - REGULATORY BASIS

DEPARTMENT OF ADMINISTRATION AND FINANCE (CONTINUED)

Tax Collector:

Salaries and Wages

Other Expenses

Tax Assessor:

Salaries and Wages

Other Expenses

Community Relations and Social Services'.

Salaries and Wages

Other Expenses

Bilingual Day Care

Salaries and Wages

Other Expenses

Senior Citizens:

Salaries and Wages

Other Expenses

Health and Social Services:

Salaries and Wages

Other Expenses

DEPARTMENT OF PUBLIC WORKS

Director

Salaries and Wages

Other Expenses

Engineering:

Salaries and Wages

Other Expenses

Public Works

Salaries and Wages

Other Expenses

Solid Waste Management:

Other Expenses

Snow Removal

Other Expenses

Planning:

Salaries and Wages

Other Expenses

FISCAL YEAR ENDED JUNE 30, 2011

APPROPRIATIONS

BUDGET AFTER

BUDGET MODIFICATION

$ 260,479.00 $ 260,479.00 $

26,700.00 26,700.00

217,735.00 217,735.00

26,950.00 26,950.00

2,893.00 2,893.00

2,500.00 2,500.00

49,218.00 49,218.00

1.00 1.00

235.598.00 235,598.00

102.000.00 102,000.00

525,747.00 515,747.00

177.600.00 177,600.00

163.99100 120,99100

5,10000 5,10000

63.99100 63,99100

101,100.00 101,100.00

2,615.631.00 2,563,63100

337.750.00 362,750.00

1,200,000.00 1,200,000.00

49,500.00 49,500.00

243.68300 243,683.00

14,200.00 14,200.00

EXPENDED

PAID OR

CHARGED RESERVED

256,079.53 $ 4,399.47

12,364.95 14,335.05

210,73403 7,000.97

8,440.48 18,509.52

2,163.50 729.50

2,500.00

49,218.00

1.00

213,705.19 21,892.81

81,899.55 20,100.45

511.659.54 4,087.46

139,819.66 37,780.34

114.546.54 6,444.46

1,248.79 3.851.21

63.863.63 127.37

101,100.00

2,539,732.89 23,898.11

338,664.80 24,08520

1,100,000.00 100,000.00

47,928.63 1,571.37

231,763.75 11.919.25

13,845.20 354.80


$

"A-3"

SHEET#2

UNEXPENDED

BALANCE

CANCELED



DEPARTMENT OF PUBLIC WORKS (CONTINUED)

Planning Board:

Salaries and Wages

Other Expenses

Board of Adjustment

Salaries and Wages

Other Expenses

Recreation:

Salaries and Wages

Seasonal Employees - Salaries and Wages

Outside Programs

DEPARTMENT OF PUBLIC AFFAIRS AND SAFETY

Auxiliary Police

Other Expenses

Director:

Salaries and Wages

Other Expenses

School Crossing Guards:


Police:

Salaries and Wages

Other Expenses

Fire:

Salaries and Wages

Other Expenses

Salaries and Wages - Emergency Management

Other Expenses - Emergency Management

Signal Systems

Salaries and Wages

Other Expenses

Life Hazard Use

Salaries and Wages

Uniform Fire Safety Act (PL1983 Ch. 383)

Fire Officials:

Salaries and Wages

CITY OF PLAINFIELD

CURRENT FUND



APPROPRIATIONS

BUDGET AFTER

BUDGET MODIFICATION

$ 15,700.00 $ 15,700.00 $

12,100.00 12,100.00

10,800.00 8,300.00

2,050.00 8,050.00

121,142.00 146,142.00

492,006.00 471,006.00

67,250.00 88,250.00

5,000.00 5,000.00

159,034.00 162,034.00

3,975.00 3,975.00

201,00000 201,000.006,50000 6,500.00

14,202.95700 14,302,957.00

475,925.00 445,925.00

8,939,627.00 9,039,627.00

228,000.00 228,000.00

3,50000 3,500.00

5,00000 5,000.00

212,985.00 212,985.00

41,00000 41,000.00

20,00000 20,000.00

12,00000 12,000.00

EXPENDED

PAID OR

CHARGED RESERVED

9,199.68 $ 6,500.32

9,034.10 3,065.90

6,932.53 1,367.47

1,690.40 6,359.60

141,605.54 4,536.46

468,083.70 2,922.30

88,219.29 30.71

5,000.00

158,717.64 3,316.36

3,975.00

193,677.50 7,322.506.500.00

14,154,989.37 147,967.63

422,453.47 23,471.53

9,012,260.08 27,366.92

227.762.00 238.00

1,249.98 2,250.02

1,895.30 3,104.70

212,719.70 265,30

36,643.80 4,356.20

20,000.00

12,000.00


$

"A-3"

SHEET #3

UNEXPENDED

BALANCE

CANCELED



COMMUNITY PURPOSES

Central Board of Veterans

Independence Day

Historic Preservation

Salaries and Wages

Other Expenses

Drake House Museum

Cultural & Heritage

Beautification Committee

Youth Guidance Council

Shade Tree Commission

Municipal Court

Salaries and Wages

Other Expenses

Insurance:

Group Insurance Plan for Employees

Workers' Compensation Insurance

Other Insurance Premiums

Information Technology and Media


UNIFORM CONSTRUCTION CODE APPROPRIATIONS OFFSETBY DEDICATED REVENUES (NJAC 523-417)

Inspections

Salaries and Wages

Other Expenses

Community Development:

Salaries and Wages

Other Expenses

UNCLASSIFIED

UTILITIES

Gasoline

Fuel Oil

Electricity

Telephone and Telegraph

CITY OF PLAINFIELD

CURRENT FUND


FISCAL YEAR ENDED JUNE 30 2011

$

APPROPRIATIONS

BUDGET AFTER

BUDGET MODIFICATION

2,000.00

47,500.00

1,200.00

7,350.00

13,650.00

27,500.00

500.00

2,000.00

13,950.00

702,240.00

58,200.00

8,542,363.00

1,289,902.00

1,507,434.00

162,744.00218,050.00

958,458.00

17,400.00

1.00

1.00

350,000.00

63,000.00

560,000.00

250,000.00

$ 2,000.00

52,500.00

1,200.00

7,350.00

13,650.00

27,500.00

500.00

2,000.00

13.950.00

702,240.00

58,200.00

8,542.363.00

1.189,902.00

1,557,434.00

162.744.00218.05000

928,45800

17,40000

1.00

1.00

328.000.00

83,00000

560,000.00

250,000.00

$

EXPENDED

PAID OR

CHARGED RESERVED

789.95

51,917.54

6,962.66

12,406.66

27,460.00

13,921.52

699,366.26

48,882.12

6,884,806.90

1,178,502.58

1,557,434.00

161,226.62217,165.75

916,835.45

11,109.33

1.00

328,000.00

59,547.74

536,833.14

192,814.04

$ 1,210.05

582.46

1,200.00

387.34

1,243.34

40.00

500.00

2,000.00

28.48

2,873.74

9,317.88

1,657,556.10

11,399.42

1,517.38884.25

11,622.55

6,290.67

1.00

23,452.26

23,166.86

57,185.96

The accompanying Notes to Financial Statements are an integra! part of this statement.

$

"A-3"

SHEET #4

UNEXPENDED

BALANCE

CANCELED



"A-3"

SHEET #5CITY OF PLAINFIELD

CURRENT FUND


FISCAL YEAR ENDED JUNE 3 0 ~ 2 0 1 1

APPROPRIATIONS EXPENDED UNEXPENDE

BUDGET AFTER PAID OR BALANCE

BUDGET MODIFICATION CHARGED RESERVED CANCELED

UNCLASSIFIED (CONTINUED)

Street Lighting $ 700,000.00 $ 700,000.00 $ 683,388.41 $ 16,611.59 $

Fire Hydrant Service 460,000.00 460,000.00 420,658.75 39,341.25City Summer Youth 31,500.00 31,500.00 31,313.81 186.19Accumulated Absences Buyouts 36,500.00 136,500.00 77,382.39 59,117.61

TOTAL OPERATIONS WITHIN "CAPS" $ 50,699,438.00 $ 50,843,652.76 $ 48,104,203.56 $ 2,739,449.20 $

CONTINGENT $ 500.00 $ 500.00 $ 190.00 $ 310.00 $

TOTAL OPERATIONS INCLUDING CONTINGENT-WITHIN "CAPS" $ 50,699,938.00 $ 50,844,152.76 $ 48,104,393.56 $ 2,739,759.20 $

DEFERRED CHARGES AND STATUTORY

EXPENDITURES-MUNICIPAL WITHIN "CAPS"

Deferred Charges

General Capital Fund- Overexpenditure of Ordinance Appropriation $ 7.139.63 $ 7,139.63 $ 7.139.63 $ $

Overexpenditure of Budget Appropriations 72,83402 72,834.02 72,834.02Overexpenditure of Appropriation Reserves 123,12402 123,124.02 123,124.02

Expenditure w'lthout Appropriation 43.575.92 43,575.92 43,575.92Anticipated Deficit in Sewer Utility Budget 84.27499 84,274.99 8406792 207.Statutory Expenditures

Contribution To

Social Security System (OAS.!.) 1,477,191.00 1,477,191.00 1,265.430.23 211,760.77Consolidated Police and Firemen's Pension Fund 85,0000 0 85,000.00 84.587.42 412.58Unemployment Compensation 600,000.00 500,000.00 136,500.00 363,500.00

Defined Contribution Retirement System 3,500.00 3,500.00 3,50000

Police and Firemen's' Retirement System 5923,02700 5,923,027.00 5,923,027.00

Public Employees Retirement System 1,341,458.00 1,341,458.00 1,315,650.83 25,807.17

TOTAL DEFERRED CHARGES AND STATUTORY

EXPENDITURES-MUNICIPAL WITHIN "CAPS" $ 9,761,124.58 $ 9,661,124.58 $ 9,059,436.99 $ 601,480.52 $ 207.

TOTAL GENERAL APPROPRIATIONS FOR MUNICIPAL

PURPOSES-WITHIN "CAPS" $ 60,461,062.58 $ 60,505,277.34 $ 57,163.830.55 $ 3,341,239.72 $ 207




CITY OF PLAINFIELD

CURRENT FUND



APPROPRIATIONS

BUDGET AFTER

EXPENDED

PAID OR

"A-3"

SHEET #6

BUDGET MODIFICATION CHARGED RESERVED

UNEXPENDED

BALANCE

CANCELED

OTHER OPERATIONS-EXCLUDED FROM "CAPS"

Additional Appropriations Offset by Revenues

(N.J.S.40AA-43.3h):

Maintenance of Free Public Library

TOTAL OTHER OPERATIONS - EXCLUDED FROM "CAPS"

PUBLIC AND PRIVATE PROGRAMS OFFSET BY REVENUES

$

$

Public Health Priority Funding (40A:4-87 +1340.00) $

Urban Enterprise Zone Assistance:

Administration

WI.C. Health Services (40AA-87 +78,000.00)

Clean Communities Program (40A:4-87 +58783.39)

Recycling Tonnage Grant (40A:4-87 +48,797.20)

2010 Child Care Food Program (40AA-87 +84,67335)

Department of Parks and Community Renovation (40A:4-87 +500,000.00)

PAS-CSBG

County of Union 4C's (40A:4-87 +75738.34)

DCA Comm SVCS Block Grant PRGM Non-Discr (40AA-87 +89,19600)

Alcohol Education & Rehabilitation Fund (40AA-87 +23205)

Urban Enterprise Zone Assistance

Satellite SBCD Office (40A.4-87 +50,000.00)

Police Project Phase III (40A:4-87 +293.615 00)

Streetscape Program (40A:4-87 +116,30000)

Sign and Facades Program (40A:4-87 +400,00000)

Click-It or Ticket (40AA-87 +4,000.00)

State of NJ Division of Human Resources

Bilingual Day Care- State of NJ (40A:4-87 +14,638.00)

Senior Citizens Services Program (40AA-87 + 104, 126.00)

Over The Limit Under Arrest (40A:4-87 +4,000.00)

Lead Intervention For Children At Risk (40A:4-87 +24,00000)

Safe and Secure Communities (40A.4-87 +51,90100)

NJ Dept Law 7 Public Safety - Body Armor (40A:4-87 +11,85397)

Edward Byrne Memorial Justice Assistance Grant (40A:4-87 +250,000.00)

MuniCipal Aid Program - Watching Ave. (40A:4-87 +253,863.00)

Municipal Alliance on Alcoholism and Drug Abuse (40A:4-87 +39,28500)

Child Nutrition Program (40A:4-87 +50,000.00)

1,706,577.00 $

1,706,577.00 $

1,340.00 $

90,003.00

740,800.00

1,797.44

25,233.24

202,767.00

6,942.34

232.05

4,400.00

364,011.00

201,054.00

16,277.01

1')44762.84,706,577.00 $__ --'-__

1 "'LlLl 762.84,706,577.00 $__ -'-"'--'--'.'-'-

2,680.00 $

90,003.00

818,800.00

60,580.83

74,030.44

84,673.35

500,000.00

202,767.00

82,680.68

89.196.00

464.10

50,000.00

293,615.00

116,300.00

400,000.00

8,400.00

364,01100

215,692.00

104,126.00

4,000.00

24,000.00

51,901.00

28,130.98

250,000.00

253.863.00

39,285.00

50,000.00

2,680.00

90,003.00

818,800.00

60,580.83

74,030.44

84,673.35

500,000.00

202,767.00

82,680.68

89.196.00

464.10

50,000.00

293,615.00

116,300.00

400,000.00

8,400.00

364,011.00

215,692.00

104,126.00

4,000.00

24,000.00

51,901.00

28,130.98

250,000.00

253,863.00

39,285.00

50,000.00


$ 161,814.16 $_____

$ 161,814.16 $_____

$ $



"A-3"

§HEET#7

CITY OF PLAINFIELD

CURRENT FUND



APPROPRIATIONS EXPENDED UNEXPENDE

BUDGET AFTER PAID OR BALANCE

BUDGET MODIFICATION CHARGED RESERVED CANCELED

PUBliC AND PRIVATE PROGRAMS OFFSET BY REVENUES (CONTINUED)

NJ Regional Youth Development (40A4-87 +24,000.00) $ $ 24,000.00 $ 24,000.00 $ $

Drunk Driving Enforcement Fund (40A4-87 +7609) 76.09 152.18 152.18

TOTAL PUBliC AND PRVATE PROGRAMS OFFSET BY REVENUES $ 1,654,933.17 $ 4,283,351.56 $ 4,283,351.56 $ $

TOTAL OPERATIONS - EXCLUDE FROM "CAPS" $ 3,361,510.17 $ 5,989,928.56 $ 5,828,11440 $ 161,814.16 $

CAPITAL IMPROVEMENTS EXCLUDED FROM "CAPS"

Capital Improvement Fund $ 50,000.00 $ 50,000.00 $ 50,000.00 $ $

TOTAL CAPITAL IMPROVEMENTS EXCLUDED FROM "CAPS" $ 50,000.00 $ 50,000.00 $ 50,000.00 $ $

MUNICIPAL DEBT SERVICE-

EXCLUDED FROM "CAPS"

Payment of Bond Principal $ 1,260,000.00 $ 1,260,000.00 $ 1,260,000.00 $ $

Interest on Bonds 909,760.00 909,760.00 909,760.00Interest on Notes 43,940.00 43.940.00 43,940.00

Loan Repayments for Principal & Interest 50,260.00 63,544.24 63,544.24

Capital Lease ProgramPrinCipal and Interest 375,000.00 375.501 00 375,500.36 0.

Demolition Loan 6,250.00 6.250.00 6,250.00Underground Storage Tank Loan 34,062.00 34,062.00 34,062.00

TOTAL MUNICIPAL DEBT SERVICE-EXCLUDED FROM "CAPS" $ 2,679,272.00 $ 2,693,057.24 $ 2,693,056.60 $ $ 0.

MUNICIPAL DEFERRED CHARGES - EXCLUDED FROM "CAPS"

Special Emergency Auth-5 Years $ 20,000.00 $ 20.000.00 $ 20,000.00 $ $

Emerqency Authorizations 200,000.00 200,000.00 200,000.00

TOTAL MUNICIPAL DEFFERRED CHARGES-

EXCLUDED FROM "CAPS" $ 220,000.00 $ 220,000.00 $ 220,000.00 $ $




TOTAL GENERAL APPROPRIATIONS

EXCLUDED FROM "CAPS"

SUBTOTAL GENERAL APPROPRIATIONS

RESERVE FOR UNCOLLECTED TAXES

TOTAL GENERAL APPROPRIATIONS

Adopted Budget

Emergency Authorization

Appropriation by 40A4-87

Reserve for Public and Private Programs

Accounts Payable

Reserve for Uncollected Taxes

Deferred Charges

Disbursements (Net)

CITY OF PLAINFIELD

CURRENT FUND



APPROPRIATIONS

BUDGET AFTER

BUDGET MODIFICATION

$ 6,310,782.17 $ 8,952,985.80

$ 66,771,844.75 $ 69,458,263.14

3,580,000.00 3,580,000.00

$ 70,351,844.75 $ 73,038,263.14

REF. A-2

A-2 $ 70,351,844.75

A-19 58,000.00

A-2 2,628,418.39

$ 73,038,263.14

A-23

A-16

A-2

A-19

A-4

EXPENDED

PAID OR

CHARGED RESERVED

$

$

$

$

8,791,171.00

65,955,001.55

3,580,000.00

69,535,001.55

A-1

4,283,351.56

1,530,322.97

3,580,000.00

459,533.96

59.681.793.06

S 69,535,001.55

$ 161,814.16

$ 3,503,053.88

$ 3,503,053.88

AA-1


$

$

$

"A-3"

SHEET #8

UNEXPENDED

BALANCE

CANCELED

0.6

207.7

207.7

A-1



TRUST FUND



CITY OF PLAINFIELD

TRUST FUND


ASSETS

Assessment Fund

Cash B-1 $

Animal Control Fund:

Cash B-1 $

Due Current Fund B-4

$

Other Funds

Cash B-1 $

Due Current Fund B-8

$

$


Assessment Fund

Deposits For Future Assessments B-2 $

Interest Payable-Deposits for Future Assessments B-3$

Animal Control Fund

Due To State of New Jersey B-5 $

Due General Capital Fund B-6

Reserve for Animal Control B-7

$

Other Funds

Reserve For:

Various Reserves and Deposits B-11 $

Accounts Payable B-9

Due Grant Fund B-10

$

$

BALANCE

JUNE

30,2011

1,160.78

3,131.69

521.79

3,653.48

2,736,275.83

2,401,129.16

5,137,404.99

5,142,219.25

54500

615.781,160.78

184.20

3,469.28

3,653.48

4,912,661.38

104,589.68

120,15393

5,137,404.99

5,142,219.25

$

$

$

$

$

$

$

$

$

$

$

$

$

The accompanying Notes to the Financial Statements are an integral part of this statement

BALANCE

JUNE

30,2010

1,160.78

14,546.31

521.79

15,068.10

3,301,475.03

2,768,613.41

6,070,088.44

6,086,317.32

545.00

615781,160.78

6.20

13,423.07

1,638.83

15,068.10

5,945,133.32

102,895.12

22,060.00

6,070,088.44

6,086,317.32



GENERAL CAPITAL FUND



CITY OF PLAINFIELD



BALANCE BALANCE

JUNE JUNE

REF. 30 2011 30,2010

ASSETS

Cash C-2C-3 $ 4,591,765.51 $ 34,070.26

Grants Receivable C-7 817,934.20 812,744.80

Deferred Charges - Overexpenditures C-20 54,485.00 7,139.63

Deferred Charges to Future Taxation

Funded C-4 25,374,230.78 27,034,443.64

Unfunded C-6 10,877,887.14 10,763,887.14Due Animal Control Fund C-10 13,423.07

Due Sewer Operating Fund C-16 80,000.00 80,00000

Due Federal &State Grant Fund C ~ 1 5 2,569,63841 2,569,63841

Due Current Fund C-5 1,075,810.04 3,086,272.58

$ 45,441,751.08 $ 44,401,619.53


General Serial Bonds C-11 $ 23,375,000.00 $ 24,635,000.00

Bond Anticipat ion Notes C-19 5,985,000.00

Loans Payable C-14 793,773.77 883,019.31

UClA Leases Payable C-18 1,205,457.01 1,516,424.33Contracts Payable C-12 3,636,121.47 5,597,58518

Improvement Authorizations-Funded C ~ 9 4,515,183.55 4,909,693.50

Improvement Authorizations-Unfunded C-9 5,791,280.73 6,778,625.91

Capital Improvement Fund C-8 111,103.90 67,103.90

Reserve for UClA Receivable C-13 14,167.40 14,167.40

Fund Balance C-1 14,663.25

$ 45,441,751.08 $ 44,401,619.53




CITY OF PLAINFIELD


STATEMENT OF CAPITAL FUND BALANCE - REGULATORY BASIS

Increased by Receipts:

Premium on Sale of Bond Anticipation Notes C-2 $ 14,663.25

Balance, June 30, 2011 C $ = = = 1 = = 4 = , 6 = = 6 3 = . 2 ~ 5 =




SEWER UTILITY FUND



CITY OF PLAINFIELD

SEWER UTILITY FUND


BALANCE BALANCE

JUNE JUNE

REF. 30, 2011 30,2010

ASSETS

Operating Fund:

Cash 0-5 $ 127,567.37 $ 126,669.19

Due From Municipal Utilities Authority 0-11 208,434.45 208,434.45

TOTAL OPERATING FUND 0 $ 336,001.82 $ 335,103.64

Capital Fund

Cash 0-5 $ $ 73,827.73

Fixed Capital 0-8 1,439,914.74 1,439,914.74

Interfunds 0-7 116,157.12 42,329.39

TOTAL CAPITAL FUND 0 $ 1,556,071 86 $ 1,556,071.86

$ 1,892,07368 $ 1,891,17550


Operating Fund

Liabilities

Interfunds 0-6 $ 256,231 14 $ 257,907.95Sewer Overpayments 0-12 56,654.99 56,654.99

Accrued Interest on Bonds 0-15 4,035.93 1,460.94

$ 316,922.06 $ 316,02388

Fund Balance 0-1 19,079.76 19,079.76

TOTAL OPERATING FUND 0 $ 336,001.82 $ 335,103.64

Capital Fund

Reserve for Down Payment on Improvements 0-14 $ 5,000.00 $ 5,000.00

Serial Bonds Payable 0-10 500,00000 570,000.00

Capital Improvement Fund 0-13 55,000.00 55,000.00

Deferred Reserve for Amortization 0-9 939,000.00 869,000.00

$ 1,499,000.00 $ 1,499,000.00

Fund Balance 0-2 57,071.86 57,071.86

TOTAL CAPITAL FUND 0 $ 1,556,071.86 $ 1,556,071.86

$ 1,892,07368 $ 1,891,17550




"0-1"

CITY OF PLAINFIELD

SEWER UTILITY FUND

STATEMENTS OF OPERATIONS AND CHANGES IN FUND BALANCE - REGULATORY BASIS

YEAR ENDED YEAR ENDED

REF. JUNE 30, JUNE 30,

2011 2010


Sewer Capital Surplus Appropriated $ $ 86,192.16

Miscellaneous Revenue Not Anticipated D-3:D-5 20707 2,118.60

TOTAL INCOME $ 20707 $ 88,310.76

EXPENDITURES

Debt Service D-4 $ 84,274.99 $ 79,066.44

TOTAL EXPENDITURES $ 84,274.99 $ 79,066.44

(Deficit)/Excess in Revenue $ (84,067.92) $ 9,244.32


Realized from General Budget for

AntiCipated Deficit D-3D-5 $ 84,067.92 $

Fund Balance, July 1 D $ 19,079.76 $ 9,835.44

Fund Balance, June 30 D $ 19,07976 $ 19,07976




Balance, June 30, 2010and June 30, 2011

CITY OF PLAINFIELD

SEWER UTILITY CAPITAL FUND

STATEMENT OF CAPITAL FUND BALANCE-REGULATORY BASIS

D $ = = = ~ 5 7 ~ , ~ 0 7 = 1 = o . 8 ~ 6 =




CITY OF PLAINFIELD

SEWER UTILITY FUND



EXCESS/

REF. ANTICIPATED REALIZED (DEFICIT)

Anticipated Deficit (General Budget) 0-1 :0-5 $ 84,274.99 $ 84,067.92 $ (207.07)

BUDGET TOTALS $ 84,274.99 $ 84,067.92 $ (207.07)

Non-Budget Revenue 0-10-30-5 207.07 20707

BUDGET TOTALS 0-4 $ 84,274.99 $ 84,27499 $ (0.00)

ANAL YSIS OF NON-BUDGET REVENUE

Miscellaneous:

Interest on Sewer Charges $ 20707

0-1 :0-3:0-5 $ 20707




DEBT SERVICE

Payment of Bond Principal

Interest on Bonds

Disbursements

Accrued Interest on Bonds

CITY OF PLAINFIELD

SEWER UTILITY FUND


YEAR ENDED JUNE 30, 2011

APPROPRIATIONS

BUDGET AFTER

BUDGET MODIFICATION

$ 70,000.00 $ 70,000.00 $

14,274.99 14,274.99

$ 84,274.99 $ 84,274.99 $

REF. D-3

D-5 $

D-15

D-1 $


EXPENDED

PAID OR

CHARGED

70,000.00

14,274.99

84,274.99

70,000.00

14,274.99

84,274.99



PUBLIC ASSISTANCE TRUST FUND



CITY OF PLAINFIELD



BALANCE BALANCE

JUNE JUNE

REF. 30, 2011 ;i0,2010

ASSETS

Cash E-1 $ 0.00 $ 28,002.44

$ 0.00 $ 28,002.44

LIABILITIES AND RESERVES

Reserve for Public Assistance E-2 $ 0.00 $ 28,002.44

$ 000 $ 28,002.44




GENERAL FIXED ASSETS ACCOUNT GROUP



CITY OF PLAINFIELD

GENERAL FIXED ASSETS ACCOUNT GROUP

BALANCE SHEET - REGULATORY BASIS

General Fixed Assets:

Land $

Land Improvements

Machinery and Equipment

$

Investments in General Fixed Assets $

BALANCE

JUNE

30,2011

(UNAUDITED)

15,159,400.00

1,965,170.61

11,266,694.79

28,391,265.40

$

$

BALANCE

JUNE

30,2010

(UNAUDITED)

15,159,400.00

1,965,170.61

11,266,694.79

28,391,265.40

28,391,265.40 $ = ~ 2 = 8 , ~ 3 = 9 1 ~ , = 2 6 = 5 ; = . 4 ~ 0 =




NOTES TO FINANCIAL STATEMENTS



NOTE 1:

CITY OF PLAINFIELD

NOTES TO FINANCIAL STATEMENTS

FISCAL YEAR ENDED JUNE 30, 2011 AND 2010

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Reporting Entity

The City of Plainfield is an instrumentality of the State of New Jersey,

established to function as a municipality. The City Council consists of

elected officials and is responsible for the fiscal control of the City.

Except as noted below, the financial statements of the City of Plainfield

include every board, body, officer or commission supported and

maintained wholly or in part by funds appropriated by the City of

Plainfield, as required by N.J.S.A. 40A:5-5. Accordingly, the financial

statements of the City of Plainfield do not include the operations of themunicipal library or the board of education, inasmuch as their activities

are administered by separate boards.

B. Description of Funds

The Governmental Accounting Standards Board (GASB) is the accepted

standard-setting body for establishing governmental accounting and

financial reporting principles. GASB Codification establishes three fund

types, governmental, proprietary and fiduciary, to be used by governmental units when reporting financial position and results of operations in

accordance with U.S. Generally Accepted Accounting Principles (GAAP).

In addition, the GASB Codification requires the presentation of an entitywide statement of net assets and statement of activities to be included in

the basic financial statements.

The accounting policies of the City of Plainfield conform to the accountingprinciples applicable to municipalities which have been prescribed by the

Division of Local Government Services, Department of CommunityAffairs, State of New Jersey. Such principles and practices 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. Under this method of accounting,

the financial transactions and accounts of the City of Plainfield are

organized on the basis of funds and an account group which is differentfrom the fund structure required by GAAP. A fund or account group is anaccounting entity with a separate set of self-balancing accounts

established to record the financial position and results of operation of aspecific government activity. As required by the Division of Local

Government Services the City accounts for its financial transactionsthrough the following individual funds and account group:

3



NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

B. Description of Funds (Continued)

Current Fund - resources and expenditures for governmental operationsof a general nature, including federal and state grant funds.

Trust Fund - receipts, custodianship and disbursement of funds in

accordance with the purpose for which each reserve was created.

General Capital Fund - receipts and disbursement of funds for theacquisition of general capital facilities, other than those acquired in the

Current Fund.

Sewer Utility Operating and Capital Funds - account for the operationsand acquisition of capital facilities of the Sewer Utility.

Public Assistance Fund - receipt and disbursement of funds that provide

assistance to certain residents of the City pursuant to Title 44 of NewJersey statutes.

General Fixed Assets Account Group - Utilized to account for property,

land, buildings and equipment that has been acquired by othergovernmental funds.

C. Basis of Accounting

The accounting principles and practices prescribed for municipalities bythe State of New Jersey differ in certain respects from generally accepted

accounting principles applicable to local government units. The more

significant accounting policies and differences in the State of New Jerseyare as follows:

A modified accrual basis of accounting is followed with minor exceptions.

Revenues - are recorded when received in cash except for certainamounts which are due from other governmental units. Grants are

realized as revenue when anticipated in the City's budget. Receivablesfor property taxes are recorded with offsetting reserves on the balance

sheet of the City's Current Fund; accordingly, such amounts are notrecorded as revenue until collected. Other amount that are due the City,

which are susceptible to accrual, are also recorded as receivables with

offsetting reserves and recorded as revenue when received. GAAPrequires revenues to be recognized in the accounting period when theybecome susceptible to accrual, reduced by an allowance for doubtfulaccounts.

4




C. Basis of Accounting (Continued)

Expenditures - are recorded on the "budgetary" basis of accounting.General expenditures are recorded when an amount is encumbered for

goods or services through the issuances of a purchase order inconjunction with the Encumbrance Accounting System. Outstandingencumbrances at June 30 are reported as a cash liability in the financial

statements and constitute part of the City's regulatory AppropriationReserve balance. Appropriation reserves covering unexpended

appropriation balances are automatically created at June 30th of each

year and recorded as liabilities, except for amounts which may becanceled 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. Appropriationsfor principal payments on outstanding general capital and utility bonds

and notes are provided on the cash basis; interest on general capitalindebtedness is on the cash basis, whereas interest on utility

indebtedness is on the accrual basis.

Encumbrances - Contractual orders at June 30 are reported as

expenditures through the establishment of encumbrances payable.Under GAAP, encumbrances outstanding at year end are reported as

reservations of fund balance because they do not constitute expendituresor liabilities.

Foreclosed Property - Foreclosed property is recorded in the CurrentFund at the assessed valuation when such property was acquired and is

fully reserved. GAAP requires such property to be recorded in theGeneral Fixed Assets Account Group at its market value.

Sale of Municipal Assets - The proceeds from the sale of municipalassets can be held in a reserve until anticipated as a revenue in a future

budget. GAAP requires such proceeds to be recorded as a revenue inthe year of sale.

Interfunds - 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. Interfund

receivables in the other funds are not offset by reserves. GAAP does not

require the establishment of an offsetting reserve.

5




C. Basis of Accounting (Continued)

General Fixed Assets - N.J.A.C. 5:30-5.6, Accounting for GovernmentalFixed Assets, which differs in certain respects from generally accepted

accounting principles, requires the inclusion of a statement of generalfixed assets of the City as part of its basic financial statements. The Cityhas developed a fixed assets accounting and reporting system based on

an inspection and valuation prepared by an independent appraisal firm.However, the inventory and valuation of fixed assets have not beencurrently maintained and are not reported in the financial statements.Fixed assets are valued at historical cost or estimated historical cost ifactual historical cost is not available. General Fixed Assets that havebeen acquired and are utilized in a governmental fund operation areaccounted for in the General Fixed Asset Account Group rather than in agovernmental fund.

Fixed Capital - Sewer Utilities - Accounting for utility fund "fixed capital"remains unchanged under the requirements of N.J.A.C. 5:30-5.6.

Property and equipment purchased by the Sewer Utility Fund arerecorded in the Capital Account at cost and are adjusted for dispositionand abandonment. The amounts shown do not purport to representreproduction costs or current value. The fixed capital reported is as takenfrom the municipal records and does not necessarily reflect the truecondition of such fixed capital. Contributions in aid of construction are notcapitalized. The balances reported in the Reserve for Amortization andDeferred Reserve for Amortization accounts in the utility capital fundrepresent changes to operations for the cost of acquisitions of property,

equipment and improvements. The utility does not record depreciation onfixed assets.

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 balance sheets.GAAP requires the cost of inventories to be reported as a current assetand equally offset by a fund balance reserve.

D. Basic Financial Statements

The GASB codification also defines the financial statements of a govern

mental unit to be presented in the general purpose financial statements tobe in accordance with GAAP. The City presents the financial statementslisted in the table of contents of the "Requirements of Audit andAccounting Revision of 1987" as prescribed by the Division of LocalGovernment Services, Department of Community Affairs, State of NewJersey and which differ from financial statements required by GAAP.

6



NOTE 2: CASH AND CASH EQUIVALENTS

The City considers petty cash, change funds, cash in banks, deposits in the NewJersey Cash Management Fund and certificates of deposit as cash and cashequivalents.

Deposits

New Jersey statutes permit the deposit of public funds in institutions which arelocated in New Jersey and which meet the requirements of the GovernmentalUnit Deposit Protection Act (GUDPA) or the State of New Jersey CashManagement Fund. GUDPA requires a bank that accepts public funds to be apublic depository. A public depository is defined as a state bank, a nationalbank, or a savings bank, which is located in the State of New Jersey, thedeposits of which are insured by the Federal Deposit Insurance Corporation.The statutes also require public depositories to maintain collateral for deposits ofpublic funds that exceed certain insurance limits. All collateral must be depositedwith the Federal Reserve Bank or a banking institution that is a member of the

Federal Reserve System and has capital funds of not less than $25,000,000.00.Under GUDPA, if a public depository fails, the collateral it has pledged, plus thecollateral of all other public depositories, is available to pay the full amount of thedeposits to the governmental unit.

The City of Plainfield had the following cash and cash equivalents at June 30,2011 :

Cash on Deposits in Outstanding

FUND Deposit Transit Checks TOTAL

Current Fund $ 11,090,762.63 $ 1,056,531.53 $ (371,835.16) $ 11,775,459.00

Grant Fund 1,340,892.29 (64,680.66) 1,276,21163

Assessment Trust Fund 1,160.78 1,160.78

Animal Control Trust Fund 3,421.69 (290.00) 3,131.69

Trust Other Fund 2,823,059.41 (86,783.58) 2,736,275.83

General Capital Fund 4,599,117.91 (7,352.40) 4,591,765.51

Sewer Utility Operating Fund 127,567.37 127,567.37

Net Payroll 57,55772 (11,19121) 46,366.51

TOTAL JUNE 30, 2011 $ 20,043,539.80 $ 1,056,531.53 $ (542,13301) $ 20,557,938.32

7



NOTE 2: CASH AND CASH EQUIVALENTS (CONTINUED)

Deposits (Continued)

Custodial Credit Risk - Deposits - Custodial credit risk is the risk that in the

event of a bank failure, the deposits may not be returned. The City does nothave a specific deposit policy for custodial credit risk other than those policiesthat adhere to the requirements of statute. As of June 30, 2011, based upon thecoverage provided by FDIC and NJ GUDPA, no amount of the bank balance wasexposed to custodial credit risk. Of the cash on balance in the bank$1,000,000.00 was covered by Federal Depository Insurance and$18,217,581.34 was covered by NJ GUDPA. $825,958.46 of cash equivalents in

the New Jersey Cash Management Fund were considered uninsured butco"ateralized by the underlying governmental securities.

Investments

The purchase of investments by the City is strictly limited by the expressauthority of the New Jersey Local Fiscal Affairs Law, N.J.S.A. 40A:5-15.1.Permitted investments include any of the following type of securities:

1. Bonds or other obligations of the United States of America or obligationsguaranteed by the United States of America;

2. Government money market mutual funds which are purchased from an

investment company or investment trust which is registered with theSecurities and Exchange Commission under the "Investment CompanyAct of 1940," 15 U.S.C. 80a-1 et seq., and operated in accordance with17 C.F.R. § 270.2a-7 and which portfolio is limited to U.S. Government

securities that meet the definition of an eligible security pursuant to 17C.F.R. § 270.2a-7 and repurchase agreements that are co"ateralized bysuch U.S. Government securities in which direct investment may be madepursuant to paragraphs (1) and (3) of N.J.S.A. 5-15.1. These funds arealso required to be rated by a nationally recognized statistical ratingorganization.

3. Any obligation that a federal agency or a federal instrumentality hasissued in accordance with an act of Congress, which security has amaturity date not greater than 397 days from the date of purchase,provided that such obligation bears a fixed rate of interest not dependenton any index or other external factor;

4. Bonds or other obligations of the Local Unit or bonds or other obligationsof school districts of which the Local Unit is a part or within which theschool district is located.

5. Bonds or other obligations, having a maturity date not more than 397days from date of purchase, approved by the Division of Investment of theDepartment of Treasury for investment by Local Units;

8



NOTE 2:

NOTE 3:

CASH AND CASH EQUIVALENTS (CONTINUED)

Investments (Continued)

6. Local government investment pools that are fully invested in U.S.

Government securities that meet the definition of eligible securitypursuant to 17 C.F.R. § 270a-7 and repurchase agreements that arecollateralized by such U.S. Government securities in which directinvestment may be made pursuant to paragraphs (1) and (3) of N.J.S.A.5-15.1. This type of investment is also required to be rated in the highestcategory by a nationally recognized statistical rating organization.

7. Deposits with the State of New Jersey Cash Management Fundestablished pursuant to section 1 of P.L. 1977, c.281 (C.52:18A-90.4): or

8. Agreements for the repurchase of fully collateralized securities if:

a. the underlying securities are permitted investments pursuant to

paragraphs (1) and (3) of this subsection;b. the custody of collateral is transferred to a third party;c. the maturity of the agreement is not more than 30 days;d. the underlying securities are purchased through a public

depository as defined in section 1 P.L. 1970, c.236 (C.17:19-41)e. a master repurchase agreement providing for the custody and

security of collateral is executed.

As of June 30, 2011, the City had $825,958.46 on deposit with the New JerseyCash Management Fund. Based upon the limitations set forth by New JerseyStatutes 40A:5-15.1 and existing investment practices of the Investment Councilof the New Jersey Cash Management Fund, the City is generally not exposed to

credit risks and interest rate risks for its investments, nor is it exposed to foreigncurrency risk for its deposits and investments.

MUNICIPAL DEBT

The Local Bond Law, Chapter 40A:2, governs the issuance of bonds to financegeneral municipal capital expenditures. All bonds are retired in annualinstallments within the regulatory period of usefulness. All bonds issued by theCity are general obligation bonds, backed by the full faith and credit of the City.Bond Anticipation Notes, which are issued to temporarily finance capital projects,shall mature and be paid off within ten years or financed by the issuance of

bonds.

9



NOTE 3: MUNICIPAL DEBT (CONTINUED)

SUMMARY OF MUNICIPAL DEBT (EXCLUDING CURRENT

OPERATING DEBT AND TYPE" SCHOOL DEBT)

June June June

30,2011 30,2010 30,2009

Issued:

General:

Bonds, Notes andLoans $ 30,153,773.77 $ 25,518,01931 $ 26,312,152.38

Sewer Utility:

Bonds and Notes 500,000.00 570,000.00 _ ~ 6 1 0 , 0 0 0 ~ ~

Debt Issued 30,653,773.77 26,088,019.31

Authorized But Not Issued:

General:

Bonds and Notes 4,892,887.14 10,763,887.14

Sewer Utility

Bonds and Notes 914.7 4 914.74

Net Bonds and Notes

Issued

and Authorized But Not

Issued $ 35,547,575.65 $ 36,852,821.19

SUMMARY OF STATUTORY DEBT CONDITION(ANNUAL DEBT STATEMENT AS OF JUNE 30, 2011)

26,922,152.38

5,928,887.14

914.74

$ 32,851,954.26

The summarized statement of debt condition which follows is prepared in

accordance with the required method of setting up the Annual Debt Statementand indicates a statutory net debt of 1.05%.

Gross Debt Deductions Net Debt

Local School District Debt $ 26,934,713.00 $ 26,934,713.00

Sewer Utility Debt 500,914.74 $ 500,914.74

General Debt 35,046,660.91 35,046,660.91

$ 62,482,28865 $ 26,934,713.00 $ 35,547,575.65

10




LONG-TERM DEBT (CONTINUED)

Green Acres Loan Payable:

$128,000.001989 Loans due in semi-annual installments

of $3,449.74 to $4,209.34.00 through September 2015


of $4,000.21 to $5,555.06 through January 2022 at

an interest rate of 2.00%.


of $2,785.45 to $3,572.15 through January 2018 at



of $7,909.35 to $11,543.91 through October 2026 at


$200,000.002010 Loan due in semi-annual installments of

$6,642.86 through January, 2028 at an interest rate of 2.00%

N.J. DCA Unsafe Building Demolition Loan Paybale:

$125,000.00 Loan due inannual installments of $6,250.00

through October, 2026 at an interest rate of 0.00%

Sewer Utility Capital Bonds:

$570,000.002010 Refunding Bonds due in annual installments

of $55,000.00 to $70,000.00 through September 2018 atan interest rate of 2.0% to 3.25%.

Bond Anticipation Notes:

$5,985,000.00 bond anticipation notes issued 9/15/10 maturing

on 9/15/11 at an interest rate of 1.25%

12

$ 36,417.78

110,306.67

46,915.67

309,465.74

190,667.91

$ 693,773.77

$ 106,250.00

$ 570,000.00

$ 5,985,000.00




LONG-TERM DEBT (CONTINUED)

BONDS AND NOTES AUTHORIZED BUT NOT ISSUED

At June 30, 2011, the City has authorized but not issued bonds and notes as

follows:

General Capital Fund

Sewer Capital Fund

$ 4,892,887.14

914.74

$ 4,893,801.88

CALCULATION OF SELF-LIQUIDATING PURPOSESEWER UTILITY PER N.J.S.40A:2-45

Cash Receipts from Fund Balance, Fees,

Rents of Other Charges for Year

Deductions:

Debt ServiceDeficit in Revenue - not self-liquidating

13

$ 20707

(79,066.44)$ ==,(==78"""" ~ 8 5 ~ 9 = . =7s,)




SCHEDULE OF ANNUAL DEBT SERVICE FOR PRINCIPAL AND INTEREST

FOR BONDED DEBT ISSUED AND OUTSTANDING AS OF JUNE 30, 2011

FiscalYear General Fund Sewer Utilit)! Fund

June 30 Principal Interest Principal Interest Total

2012 $ 1,330,000.00 $ 884,315.63 $ 65,000.00 $ 12,862.50 $ 2,292,178.13

2013 1,450,000.00 834,512.50 65,000.00 10,912.50 2,360,425.00

2014 1,595,000.00 778,812.50 65,000.00 8,962.50 2,447,775.00

2015 1,935,000.00 715,78750 65,000.00 7,337.50 2,723,125.00

2016 1,745,000.00 651,431.25 60,00000 6,01250 2,462,443.75

2017 1,825,000.00 587,506.25 60,000.00 4,550.00 2,477,056.25

2018 1,945,000.00 515,337.50 55,000.00 2,937.50 2,518,275.00

2019 2,040,000.00 434,362.50 65,000.00 1,056.25 2,540,418.75

2020 2,210,000.00 346,706.25 2,556,706.25

2021 2,325,000.00 253,171.88 2,578,171.88

2022 2,430,00000 155,100.00 2,585,100.00

2023 2,545,000.00 52,490.63 2,597,490.63

$ 23,375,000.00 $ 6,209,534.38 $ 500,000.00 $ 54,631.25 $ 30,139,165.63

14




SCHEDULE OF GREEN ACRES LOANS PAYABLE

AS OF JUNE 30, 2011

Fiscal Total

Year Principal Interest Payment

2012 $ 49,917.12 $ 13,627.14 $ 63,544.26

2013 50,920.43 12,623.80 63,544.23

2014 51,943.95 11,600.30 63,544.25

2015 52,988.02 10,556.21 63,544.23

2016 49,801.64 9,491.17 59,292.81

2017 46,508.70 8,532.67 55,041.37

2018 47,443.54 7,597.84 55,041.38

2019 41,145.32 6,680.31 47,825.63

2020 41,972.35 5,853.28 47,825.63

2021 42,815.99 5,009.65 47,825.64

2022 43,676.60 4,149.04 47,825.64

2023 33,277.17 3,327.25 36,604.42

2024 33,946.04 2,658.37 36,604.41

2025 34,628.36 1,976.05 36,604.41

2026 35,324.41 1,280.03 36,604.44

2027 24,375.07 570.01 24,945.08

2028 13,089.06 196.66 13,285.72

$ 693,773.77 $ 105,729.78 $ 799,503.55

15



NOTE 3:

NOTE 4:

MUNICIPAL DEBT (CONTINUED)

SCHEDULE OF URBAN AND RURAL CENTERS UNSAFE BUILDINGDEMOLITION BOND LOAN PROGRAM AS OF JUNE 30, 2011

Payment PaymentNumber Due PRINCIPAL

5 10/23/11 $ 6,250.00

6 10/23/12 6,250.00

7 10/23/13 6,250.00

8 10/23/14 6,250.00

9 10/23/15 6,250.00

10 10/23/16 6,250.00

11 10/23/17 6,250.00

12 10/23/18 6,250.00

13 10/23/19 6,250.00

14 10/23/20 6,250.00

15 10/23/21 6,250.00

16 10/23/22 6,250.00

17 10/23/23 6,250.00

18 10/23/24 6,250.00

19 10/23/25 6,250.00

20 10/23/26 6,25000

$ 100,000.00

FUND BALANCES APPROPRIATED

Fund balance at June 30, 2011 which was appropriated and included asanticipated revenue in its own respective fund for the fiscal year endingDecember 31, 2012 was as follows:

Current Fund $725,000.00

Sewer Utility Fund $ -0-

16



NOTE 5:

NOTE 6:

PROPERTY TAXES

Property Taxes attach as an enforceable lien on property as of January 1. Taxesare levied based on the final adoption of the current year municipal budget, andpayable in four installments on February 1, May 1, August 1 and November 1.

The City bills and collects its own property taxes and also the taxes for the

County and the Local School Districts. The collections and remittance of countyand school taxes are accounted for in the current Fund. City property taxrevenues are recognized when collected in cash and any receivables arerecorded with offsetting reserves on the balance sheet of the City's Current Fund.

Taxes collected in advance - Taxes collected in advance and recorded as cashliabilities in the financial statements are as follows:

Prepaid Taxes $

PENSION PLANS

Balance

June,

30, 2011

Balance

June,

30,2010

32,636.57 $ 11,052.99========

City employees, who are eligible for a pension plan, are enrolled in one of threepension systems administered by the Division of Pensions, Treasury Departmentof the State of New Jersey. The plans are: the Public Employees' RetirementSystem, the Police and Firemen's Retirement System, and Consolidated Police

and Firemen's Pension Fund of New Jersey. The Division annually chargesparticipating government units for their respective contributions to the plansbased upon actuarial methods. Certain portions of the costs are contributed bythe employees. The City's share of pension, which is based upon the annualbillings received from the state, amounted to $7,242,177.83 for 2011, $6,284,161for 2010, and $3,006,128.00 for 2009.

City employees are also covered by Federal Insurance Contribution Act.

Information as to the comparison of the actuarially computed value of vestedbenefit with the system's assets is not available from the State RetirementSystem and, therefore, is not presented.

17



NOTE 6:

NOTE 7:

NOTE 8:

PENSION PLANS (CONTINUED)

Pension Contribution Deferral

The State of New Jersey has enacted Public Law 2009, C.19, which authorizesthe State Department of Treasury, Division of Pensions and Benefits to provide

non-state contributing employers the option of paying an amount that representsa fifty percent (50%) reduction of the normal and accrued liability payment of therequired contributions to the Police and Fire Retirement System (PFRS) and thePublic Employees Retirement System (PERS) which would have been due April1, 2010. If the deferral is elected, the amount deferred must be repaid, withinterest, over a period of fifteen years, beginning in April, 2012; however, thecontributing employer is permitted to payoff the obligation at any time by

contacting the Division of Pension and Benefits for a payoff amount. The City ofPlainfield has elected to defer a portion of its pension contributions as follows:

2009 2009

Retirement Required Amount Actual

System Contribution Deferred Contribution

PFRS $ 4,757,934.00 $ 2,285,008.00 $ 2,472,926.00

PERS 960,241.00 427,039.00 533,202.00

Total $ 5,718,175.00 $ 2,712,047.00 $ 3,006,128.00

COMPENSATED ABSENCES

Under the existing policy of the City, employees are allowed to accumulateunused sick pay over the life of their working careers, which may be taken astime off, or paid at a later date, at an agreed upon rate. As of June 30, 2011 theCity estimates that the amount of such unpaid compensation is $4,803,205.36.Under accounting principles and practices prescribed by the Division of LocalGovernment Services, Department of Community Affairs, State of New Jersey,accumulated cost of such paid compensation is not required to be reported in thefinancial statements as presented and any amounts required to be paid areraised in that year's budget and no liability is accrued on June 30, 2011.

LITIGATION

The City Attorneys' litigation confirmation letters indicate that the City is adefendant in certain lawsuits against the City claiming certain civil rightsviolations related to actions of Plainfield police officers which led to the arrest andconviction of such plaintiffs. Counsel has indicated that as of the date of audit, itis difficult to estimate a range of loss for such cases, but that demands againstthe City are significant.

18



NOTE 9:

NOTE 10:

NOTE 10:

CONTINGENT LIABILITIES

The City participates in several financial assistance grant programs. Entitlementto the funds is generally conditional upon compliance with terms and conditionsof the grant agreements and applicable regulations, including the expenditure offunds for eligible purposes. The grants received and expended in State Fiscal

Year 2011 were subject to a Single Audit under U.S. Office of Management andBudget (OMB) Circular A-133 and State of New Jersey OMB 04-04, whichmandates that grant revenues and expenditures be audited in conjunction withthe City's annual audit. Findings and questioned costs, if any, relative to financialassistance programs will be discussed in detail in Part II, Report Section of the2011 audit. In addition, these programs are also subject to compliance andfinancial audits by the grantors or their representatives. As of June 30, 2011, theCity does not believe that any material liabilities will result from such audits.

RISK MANAGEMENT

The City has established a self-insurance program in accordance with NewJersey Statue Chapter 40: 1O. The Statute enables the governing body of anylocal unit to provide insurance coverage for its exposure to a wide variety ofproperty and liability casualty risks. The City self insures for auto liability, tortclaims and workers compensation exposures. Additionally, the City is a memberof the New Jersey Municipal Self Insurers' Joint Insurance Fund for excessliability and building insurance and maintains insurance policies, covering fire,flood, fine arts, health and employee fidelity.

At June 30, 2011 the City's exposure for claims incurred under the above selfinsurance programs are not presently determinable. There is a balance in theself-insurance trust fund of $615,584.60 at June 30, 2011.

RISK MANAGEMENT

New Jersey Unemployment Compensation Insurance - The City has elected tofund its New Jersey Unemployment Compensation Insurance under the "BenefitReimbursement Method". Under this plan, the City is required to reimburse theNew Jersey Unemployment Trust Fund for benefits paid to its former employeesand charged to its account with the State. The City is billed quarterly for amountsdue to the State. Below is a summary of City contributions, employeecontributions, reimbursements to the State for benefits paid, and the endingbalance of the City's expendable trust fund for the current and previous two

years:

City Employee Amount Ending

Year Contributions Contributions Reimbursed Balance

2011 $ 155,380.31 $ 38,566.99 $ 385,387.66 $ 72,254.15

2010 315,000.00 46,663.16 196,705.27 263,694.51

2009 111,888.29 71,322.25 84,473.92 98,736.62

19



NOTE 11: CAPITAL LEASES

During the State Fiscal Year 2001, the City entered into an agreement with UnionCounty Improvement Authority to lease purchase various capital projects for$2,230,763.00. The projects to be funded include the purchase of various itemsof equipment. In accordance with the lease agreement, the City will be obligated

to make the following remaining principal and interest payments:

Payment Payment Principal Interest Total

Number Date Component Component Payment

20 09/15/11 $ 58,351.00 $ 1,138.00 $ 59,489.00

$ 58,351.00 $ 1,138.00 $ 59,489.00

During the State Fiscal Year 2003, the City entered into an agreement with UnionCounty Improvement Authority to lease purchase various capital projects for$2,108,597.00. The projects to be funded include the purchase of various items

of equipment and the improvement of certain facilities. In accordance with thelease agreement, the City will be obligated to make the following remainingprincipal and interest payments:



17 10/15/11 $ $ 2,447.00 $ 2,447.00

18 04/15/12 76,779.00 2,447.00 79,226.00

19 10/15/12 1,248.00 1,248.00

20 04/15/13 76,779.00 1,248.00 78,027.00

$ 153,558.00 $ 7,390.00 $ 160,948.00

20



NOTE 11: CAPITAL LEASES (CONTINUED)

During the State Fiscal Year 2005, the City entered into an agreement with UnionCounty Improvement Authority to lease purchase various capital projects for$993,742.51. The projects to be funded include the purchase of various items ofequipment. In accordance with the lease agreement, the City will be obligated to

make the following remaining principal and interest payments:



13 12/01/11 $ 6,613.61 $ 835.66 $ 7,449.27

14 06/01/12 695.12 695.12

15 12/01/12 6,613.61 695.12 7,308.73

16 06/01/13 587.64 587.64

17 12/01/13 6,613.61 587.64 7,201.25

18 06/01/14 471.91 471.91

19 12/01/14 6,713.82 471.91 7,185.7320 06/01/15 354.41 354.41

21 12/01/15 3,621.09 354.41 3,975.50

22 06/01/16 288.78 288.78

23 12/01/16 3,621.09 288.78 3,909.87

24 06/01/17 220.89 220.89

25 12/01/17 3,621.09 220.89 3,841.98

26 06/01/18 148.46 148.46

27 12/01/18 3,621.09 148.46 3,769.55

28 06/01/19 76.04 76.04

2912/01/19

3,802.14 76.05 3,878.19$ 44,841.15 $ 6,52217 $ 51,363.32

21



NOTE 11: CAPITAL LEASES (CONTINUED)

During the State Fiscal Year 2007, the City entered into an agreement with UnionCounty Improvement Authority to lease purchase various capital projects for$1,940,840.62. The projects to be funded include the purchase of various itemsof equipment. In accordance with the lease agreement, the City will be obligated

to make the following remaining principal and interest payments



12 08/15/12 $ 126,365.48 $ 15,431.69 $ 141,797.17

13 02/15/13 13,062.34 13,062.34

14 08/15/13 126,365.48 13,062.34 139,427.82

15 02/15/14 10,535.03 10,535.03

16 08/15/14 126,365.48 10,535.03 136,900.51

17 02/15/15 8,007.72 8,007.72

18 08/15/15 126,365.48 8,007.72 134,373.2019 02/15/16 5,480.41 5,480.41

20 08/15/16 126,365.48 5,480.41 131,845.89

21 02/15/17 2,953.10 2,953.10

22 08/15/17 29,531.15 2,953.10 32,484.25

23 02/15/18 2,362.48 2,362.48

24 08/15/18 29,531.15 2,362.48 31,893.63

25 02/15/19 1,771.86 1,771.86

26 08/15/19 29,531.15 1,771.86 31,303.01

27 02/15/20 1,181.24 1,181.24

28 08/15/20 29,531.15 1,181.24 30,712.39

29 02/15/21 590.62 590.62

30 08/15/21 29,531.15 590.62 30,121.77

$ 779,483.15 $ 107,321.29 $ 886,804.44

22



NOTE 12:

NOTE 13:

DEFERRED COMPENSATION PLAN

The City offers its employees a choice of two deferred compensation planscreated in accordance with Internal Revenue Code Section 403 (b) and 457. Theplans, available to all City employees, permit them to defer a portion of theirsalaries until future years. The City does not make any contribution to the plan.

The deferred compensation is not available to employees until retirement, death,disability, termination or financial hardships.

In accordance with the requirements of the Small Business Job Protection Act of1996 and the funding requirements of Internal Revenue Code Section 457(g), theCity's Plans were amended to require that all amounts of compensation deferredunder the Plan are held for the exclusive benefits of plan participants andbeneficiaries. All assets and income under the Plan are held in trust, in annuitycontracts or custodial accounts. All assets of the Plan are held by independentadministrators. The City has approved Nationwide Retirement Solutions andMetLife as administrators.

In accordance with IRS regulations, the accompanying financial statements donot include the City's Deferred Compensation Plan activities since the assets arenot available to the City's general creditors. The City's Deferred CompensationPlan financial statements are contained in a separate review report.

DEFICIENCY AGREEMENT

On October 17, 1997, the City of Plainfield entered into a Deficiency Agreementwith the Plainfield Municipal Utilities Authority (PMUA) to provide or appropriateannually the sum or sums as may be necessary to sufficiently provide for anydeficit in the operation and maintenance and debt service requirements of the

PMUA. This Deficiency Agreement may be terminated at any time, after thepayment in full of all obligations and bonds of the PMUA.

Subject to the Deficiency Agreement, on February 1, 1999, the PMUA issuedRevenue Bonds in the amount of $16,415,000.00. October 1, 2003, the PMUAissued $1,935,000.00 of Sewer System Revenue Bonds and $5,414,003.75 ofSolid Waste System Revenue Bonds. On December 17, 2009, the PMUA issued$11,020,000.00 Revenue Refunding Bonds, which were issued to currentlyrefund the outstanding balance of the Series 1999 Revenue Bonds.

As of June 30, 2011 the amount of outstanding debt subject to the DeficiencyAgreement was as follows:

Sewer Revenue Bonds, Series 2003Sewer Revenue Bonds, Series 2009Solid Waste Revenue Bonds, Series 2003Solid Waste Revenue Bonds, Series 2007Solid Waste Revenue Bonds, Series 2009

23

$1,460,0006,330,0006,033,6621,749,8764,690,000

$20,263,538



NOTE 14:

NOTE 15:

INTERFUND RECEIVABLES AND PAYABLES

The following interfund balances remained on the balance sheet at June 30,

2011 :

Interfund Interfund

Fund Receivable Payable

Current Fund $ 178,812.11 $ 3,576,057.16

Grant Fund 146,378.52 2,569,638.41

Animal Control Fund 521.79

Trust Other Fund 2,401,129.16 120,15393

General Capital Fund 3,725,448.45

Sewer Utility Operating Fund 256,23114

Sewer Utility Capital Fund 116,15712

Payroll Account 46,366.51

$ $6,568,44715 $ $6,568,447.15

All balances resulted from the time lag between the dates that short-term loanswere disbursed and payments between funds were made.

GASB 45: OTHER POST-EMPLOYMENT BENEFITS (OPEB)

Plan Description: The City contributes to the State Health Benefits Program(SHBP) a cost-sharing, multiple-employer defined benefit post employmenthealthcare plan administered by the State of New Jersey Division of Pensions and

Benefits. SHBP was established in 1961 under N.J.S.A. 52:14-1725 et seq. toprovide health benefits to State employees, retirees, and their dependents. TheSHBP was extended to employees, retirees, and dependents of participating localpublic employers in 1964. Local employers must adopt a resolution to participatein the SHBP. Rules governing the operation and administration of the program arefound in Title 17, Chapter 9 of the New Jersey Administrative Code. SHBPprovides medical, prescription drugs, mental health/substance abuse, andMedicare Part B reimbursement to retirees and their covered dependents. TheState Health Benefits Commission is the executive body established by statute tobe responsible for the operation of the SHBP The State of New Jersey Division ofPensions and Benefits issues a publicly available financial report that includesfinancial statements and required supplementary information for the SHBP. That

report may be obtained by writing to: State of New Jersey Division ofPensions and Benefits, P.O. Box 295, Trenton, NJ 08625-0295 or by visitingtheir website at http://www.state.nj.us/treasury/pensions.

24



NOTE 15:

NOTE 16:

GASB 45: OTHER POST-EMPLOYMENT BENEFITS (CONTINUED)

Funding Policy: Contributions to pay for the health premiums of participating

employees in the SHBP are billed to the City on a monthly basis. Participatingemployers are contractually required to contribute based on the amount ofpremiums attributable to their retirees. In accordance with Chapter 62, P.L. 1994,

post-retirement medical benefits have been funded on a pay-as-you-go basis since1994. Prior to 1994, medical benefits were funded on an actuarial basis.

Disclosure Requirements: Under current New Jersey budget and financial

reporting requirements, the City is not required to recognize any long-termobligations resulting from OPEB on the balance sheets; however, OPEBobligations are required to be disclosed in the Notes to the Financial Statements.

The City has not determined its OPEB obligations as of June 30, 2010; therefore,no amount is disclosed herein.

DEFERRED CHARGES

Certain expenditures are by statute required to be deferred to budgets ofsucceeding years. At June 30, 2011, the following deferred charges are shown

on the balance sheets of the City:

Balance Appropriated

Description 6/30/2011 TY 2011 Budget

Current-Special Emergency Authorization $ 20,000.00 $ 20,000.00

Current-Overexpenditure of Appropriation Reserve 173,415.64 173,415.64

Current-Budget Amendment 58,000.00 58,000.00

Grant-Overexpenditures 67,596.23 67,596.23

General Capital-Overexpenditures 54,485.00 54,485.00

$ 373,496.87 $ 373,496.87

25



CITY OF PLAINFIELD

SUPPLEMENTARY SCHEDULES




"A-4"

CITY OF PLAINFIELD

CURRENT FUND

SCHEDULE OF CASH - COLLECTOR-TREASURER

REF. CURRENT FUND GRANT FUND

B a ~ n c ~ June 30, 2010 A $ 26,141,866.85 $ 1,639,509.37


Taxes Receivable A-8 $ 85,380,397.83 $

State of New Jersey-Senior Citizens

and Veterans Deductions A-7 263,683.56

Interfunds A-10A-12 6,904,09970 313.420.18

Miscellaneous Reserves A-27 1,610,402.52

Revenue Accounts Receivable A-13 13,982,21972

Miscellaneous Revenue Not Anticipated A-2 610,422.85

Tax Overpayments A-17 325,608.24

Prepaid Taxes A-18 32,636.57

Reserve for Grants-Unappropriated A-24 13,214.00

Grants Receivable A-29 4,219,259.96

Reserve for Grants-Appropriated-Refunds A-23 810,297.84

Tax Title Liens A-9 26,096.60

109,135,567.59 5,356,191.98

$ 135,277,434.44 $ 6,995,701.35

Decreased by Disbursements:

Appropriations A-3 $ 59,681,793.06 $

Appropriation Reserves A-14 3,765,15823

Interfunds A-10A-12 9,297,361.21 315,873.41

Tax Overpayments A-17 125,638.91

Local District School Taxes Payable A-25 23,134,086.01

County Taxes Payable A-26 13,334,090.36

Tax Anticipation Note Payable A-21 13,000,000.00

Reserve for Grants-Appropriated A-23 5,403,616.31

Miscellaneous Reserves A-27 1,163,847.66

123,501,975.44 5,719,489.72

Balance, June 30, 2011 A $ 11,775,45900 $ 1,276,211.63



OFFICE

Police-Chief

Fire

Police-Other

Senior Citizens

OFFICE

Clerk

Board of Health

Court

Collector

CITY OF PLAINFIELD

CURRENT FUND

SCHEDULE OF PETTY CASH

SCHEDULE OF CHANGE FUND

$

BALANCE

JUNE 30,

2010 AND 2011

1,000.00

500.00

500.00

125.00

$====2=,=12=5=0=0=

$

A

BALANCE

JUNE 30,

2010AND2011

20.00

70.00

250.00

550.00

$====8=90=0=0=

A



Balance, June 30, 2010 (Due From)

Increased by:

CITY OF PLAINFIELD

CURRENT FUND

SCHEDULE OF DUE STATE OF NEW JERSEY

FOR SENIOR CITIZENS AND VETERANS DEDUCTIONS

REF.

A

Senior Citizens Deductions Per Tax Billing A-7

Veterans Deductions Per Tax Billing A-7

Deductions Allowed & Disallowed by Tax Collecto r A-7

Decreased by

Received From State


A-4

A

ANALYSIS OF STATE SHARE OF 2011 SENIOR

CITIZENS AND VETERANS DEDUCTIONS

$

Senior Citizens Deductions Per Tax Billing

Veterans Deductions Per Tax Billing

A-7

A-7

A-7

A-8

$

Deductions Allowed & Disallowed by Tax Collector

111,625.00

136,250.00

(39,000.00)

111,625.00

136,250.00

(39,000.00)

$ 274,371.26

208,875.00

$ 483,246.26

263,683.56

$ 219,56270

$ ==2=0=8,=8=75=.0=0=



"A-8"

CITY OF PLAINFIELD

CURRENT FUND

SCHEDULE OF TAXES RECEIVABLE AND ANALYSIS OF PROPERTY TAX LEVY

BALANCE TRANSFERRED BALANCE

JUNE ADDED COLLECTIONS TO TAX TITLE JUNE

YEAR 30 2010 2011 LEVY TAXES 2010 CANCELED LIENS 30 2011

Prior $ 3,146,032.17 $ $ 2,000.00 $ $ 2,846,69636 $ 86,428.10 $ 153,388.79 $ 61,5189

2011 87,175,04318 109,708.43 11,052.99 82,775,305.25 596,339.43 319,92403 3,582,129.9

$ 3,146,032.17 $ 87,175,043.18 $ 111,708.43 $ 11,052.99 $ 85,622,001.61 $ 682,767.53 $ 473,312.82 $ 3,643,648

REF A A-2.A-18 A-2 A-9 A

REF.

Collector A-4 $ 85,380,397.83

Overpayments Applied A-17 32,728.78

Senior Citizens and Veterans Deductions A-7 208,875.00

$ 85,622,001.61

ANALYSIS OF 2011 PROPERTY TAX LEVY

TAX YIELD

General Property Tax $ 87,175,043.18

Added Taxes (544-63 1 etseq) 109,708.43

$ 87,284,751.61

TAX LEVY

Local District School Tax (Abstract) A-2A-25 $ 23,134,086.01

County Tax (Abstract) $ 12,816,924.15County Open Space (Abstract) 500,099.53

A-26 $ 13,317,02368

Due County for Added Taxes (54.4-63 1 etseq ) A-26 17,066.68

Total County Taxes A-2 13,334,090.36

Local Tax for Municipal Purposes (Abstract) A-2 $ 50,430,83258

Add Additional Tax LeVied 385,742.66

Local Tax for Municipal Purposes LeVied 50,816,575.24

$ 87,284,751.61



ItA_91t

CITY OF PLAINFIELD

CURRENT FUND

SCHEDULE OF TAX TITLE LIENS

REF.

Balance, June 30, 201O A $ 415,725.28

Increased by:

Transfer From Taxes Receivable A-8 $ 473,312.82

Interest on Tax Sale 40,211.25Added Lien 45,758.24

559,282.31

$ 975,007.59

Decreased by:

Receipts A-4 $ 26,096.60

Transferred to Foreclosed Property A-15 43,151.29Canceled 21,010.06

90,257.95

Balance, June 30, 2011 A $ 884,749.64

"£:..-10"

GRANT FUND

SCHEDULE OF INTERFUNDS

Balance, June 30, 201O

Due From A $ 141,711.14Due To A (2,569,63841 )

$ (2,427,927.27)

Increased by

Disbursements A-4 $ 315,87341Receivables Canceled A-22 146,643.16

462,516.57

$ (1,965,41070)

Decreased by:

Receipts A-4 $ 313,420.18

Reserves Canceled A-23 144,42901457,849.19

Balance, June 30, 2011

Due From A $ 146,37852

Due To A (2,569,63841 )

$ (2,423,259.89)

Analysis of Balance

Current Fund $ 26,224.59Trust Other Fund 120,153.93General Capital Fund (2,569,63841 )

$ (2,423,259.89)



CITY OF PLAINFIELD

CURRENT FUND

SCHEDULE OF RESERVE FOR ACCOUNTS PAYABLE


Increased by:

2011 Budget Appropriations

2010 Appropriation Reserves

Decreased by:

Transferred to Appropriation Reserves


A

A-3

A-14

A-14

A

$ 1,530,322.97

91,145.05

"A-11 "

$ 2,683,189.97

1,621,468.02

$ 4,304,657.99

2,505,680.59

$ ==1=-,7=9=:;80=,9=77=4=0=



"A-12"

CITY OF PLAINFIELD

CURRENT FUND

SCHEDULE OF INTERFUNDS

ANIMAL

CONTROL OTHER GENERAL SEWER UTILITY SEWER UTILITY

GRANT TRUST TRUST CAPITAL OPERATING CAPITAL NET

REF. TOTAL FUND FUND FUND FUND FUND FUND PAYROLL

Balance, June 30, 2010Due To A $ 5,975,064.92 $ 119,651.14 $ 527.79 $ 2,768,613.41 $ 3,086,272.58 $ $ $

Due From A 186,766.51 ~ 5 7 8 5 6 51,187.95

Receipts A-4 $ 6,904,099.70 $ 114,314.48 $ $ 6,644,328.14 $ 65,131.10 $ 3,132.96 $ 72,371.58 $ 4,821.44

Disbursemen ts A-4 9,297,361.21 209,955.18 7,011,812.39 2,075,593.64

Cancelled Receivable s A-22 146,643.16 146,643.16

Cancelled Reserves A-23 144,429.01 144.429.01

Balance, June 30, 2011·

DueTo A $ 3,576,057.16 $ 26,224.59 $ 521.79 2,401,129.16 $ 1,075,810.04 $ $ 72,371.58 $

Due From A 178,812.11 132,445.60 46,366.51



"A-13"

CITY OF PLAINFIELD

CURRENT FUND

SCHEDULE OF REVENUE ACCOUNTS RECEIVABLE

BALANCE BALANCE

JUNE ACCRUED JUNE

ACCOUNTS REF. 30 2010 IN 2011 COLLECTED 30 2011

Licenses:

Alcoholic Beverages A-2 $ $ 76,32900 $ 76,329.00 $

Other A-2 72,247.00 72,247.00

Fees and Permits A-2 153,622.27 153,622.27

Construction Code Official:

Fees and Permits A-2 473,688.00 473,688.00

Municipal Court'

Fines and Costs A-2 94,249.33 884,783.72 884,783.72 63,112.48

Interest and Costs on Taxes A-2 807,577.20 807,577.20

Parking Meters and Permits A-2 408,839.84 408,83984

Interest on Investments and Deposits A-2 21,388.25 21,38825

Cable TV Franchise Fee A-2 352,819.02 352,819.02

Consolidated Municipal Property Tax Relief Aid A-2 2,704,592 22 2,704,592.22

Energy Receipts Tax A-2 5,068,008.005,068,00800

P I.L.O.T A-2

Presbyterian Homes A-2 169,80448 169,804.48

Cedarbrook Park Apartments A-2 192,931 90 192,931 90

Liberty Village A-2 87.163.28 87,16328

Leland Gardens A-2 279,499.42 279,49942

Covenant House A-2 30,91973 30,91973

Horizons at Plainfield A-2 113,896.29 113,896.29

Allen Young Apartments A-2 148,944.82 148,94482

Park Madison A-2 224,434.84

Services Provided to Grant Programs - Fringe B e n e f i t ~ A-2 219,510.99 219,51099

Recreation Fees A-2 44,777.00 44,777.00

Bilingual Day Care Fees A-2 13,93188 13,931.88

P.M UA - Revenue Sharing A-2 1,546,44000 1,546,440.00

Certificates of Compliance A-2 63,271.00 63,271 00

Life Hazard Use Payments A-2 47,234.41 47,234.41

$ 318,684.17 $ 13,982,21972 $ 13,982,21972 $ 63,112.48

REF. A A-4 A



"A-14"

SHEET#1

CITY OF PLAINFIELD

CURRENT FUND

SCHEDULE OF 2011 APPROPRIATION RESERVES

BALANCE BALANCE

JUNE AFTER PAID OR BALANCE OVER-

30 2010 TRANSFERS CHARGED LAPSED EXPENDED

SALARIES AND WAGES

Mayor's Office $ 1,073.24 $ 1,073.24 $ 1,073.24 $ $

City Council 174.20 174.20 174.20

City Administrator 621.16 621. 16 621 16

Corporation Counsel 19,677 77 19,677.77 19,677 77

Public Information 723.11 723.11 723.11

City Clerk 7,65976 7,659.76 7,65976

Director of Administratio n and Finance 31,859.38 1,859.38 1,859.38

Personnel 1,440AO 1,440AO 1,440.40

Purchasing 43102 43102 431.02

Administrative Services 399.99 39999 399.99

Bilingual Day Care 10,000.00 10,000.00 10,000.00

Comptroller 88,516.87 516.87 516.87

Tax Collector 18,637.45 1,535.45 1,535.45Assessments 1,945.61 1,945.61 1,945.61

Community Relations & Social Services 57,190A9 23,490.49 23,490.49

Senior Citizens 66,085.86 66,085.86 66,08586

Health and Social Services 10,950.10 10,950.10 10,950.10

Engineering 245.24 245.24 245.24

Director of Public Works 2,340.77 2,340.77 2,340.77

Public Works 207,776.13 44,674.13 44,674.13

Information Technology 50,781.17 50,781.17 50,781.17

Director of Public Affairs and Safety 1,720.08 1,72008 1,720.08

School Crossing Guards 2,578.60 2,578.60 2,57860

Fire 146,305.76 38,30776 38,30776

Signal 4,463.75 4,463.75 4,463 75

Project Alert 909.27 90927 90927

Municipal Court 39,963.29 2,963.29 2,96329

Inspections 46,422.37 11,422 37 11,42237

Community Development 9,11900 9,119.00

OTHER EXPENSESMayor's Office 4,478 57 4,478.57 4,22491 253.66

City Council 8,336.56 8,336.56 1,834.50 6,50206

City Administrator 10,459.39 10,459.39 11776 10,34163

Corporation Counsel 197,532.02 157,53202 68,168.07 89,363.95

Public Information 24,733.34 24,733.34 12,152.64 12,580.70

City Clerk 12,645.64 25,747.64 17,187.33 8,560 31

Director of Administration and Finance 7,669.26 7,669.26 7,669.26

Personnel 15,174.62 15,174.62 9,499.19 5,675.43

Purchasing 1,513.62 1,513.62 83406 679.56

Administrative Services 71,636.20 71,636.20 34,053.67 37.58253

Office of Economic Development 19,421 A8 19,421,48 18,821 48 600.00

Comptroller 42,629.10 42,629.10 42,50495 12415

Tax Collector 15,996.95 15,996.95 6,273 79 9,72316

Assessments 16,276.10 23,376.10 22,85068 52542

Community Relations and Social Services 81400 814.00 81400

Senior Citizens 46,63774 46,637.74 37,612.40 9,02534

Health and Social Service s 72,545.53 92,545.53 25,589,49 66956.04Emergency Building Demolition 22,470.06 22,47006 5,823 06 16,64700

Director of Public Works 5,818.97 5,818.97 3,361.93 2,45704

Engineering 58,75041 58,750.41 58,75041

Public Works 85,607.50 85,607.50 80,323.77 5,28373

Snow Removal 13,265.46 13,265.46 11,920.97 1,344,49

Planning 9,886.18 9,886.18 7,501.33 2,38485

Planning Board 2,81469 2,814.69 375.60 2,439.09

Board of Adjustment 819.24 819.24 35500 464.24

Relocation 46.66 46.66 4666

Recreation 74,144.70 35,144.70 35,14470

Recreation Outside Programs 8,938.52 8,93852 2,180.66 6,75786

Information Technology 22,673.06 22,67306 9,821.90 12,851.16

Director of PubliC Affairs and Safety 2,714.94 2,714.94 2,316.93 39801

School Crossing Guards 8,000.00 8,000.00 7,481.50 518.50

Police 139,102.78 139,10278 136,04835 305443



"A-14"

SHEET#2

CITY OF PLAINFIELD

CURRENT FUND

SCHEDULE OF 2011 APPROPRIATION RESERVES

BALANCE BALANCE

JUNE AFTER PAID OR BALANCE OVER-

30 2010 TRANSFERS CH6RGEj:) LAPSED .EXPENDED

OTHER EXPENSES (CONTINUED)

Fire $ 29,601.46 $ 49,601 46 $ 43,702.56 $ 5,89890 $

Signal 19,724.41 19,72441 19,40249 32192

Inspections 12,546.89 12,546.89 1,448.38 11,09851

Project Alert 416,50 416,50 416,50

Central Board of Veterans 475,00 475,00 47500

Independence Day 583,05 583,05 225,00 358,05

Historic Preservation 4,515.48 4,515.48 131,00 4,384.48

Drake House 54,89 54,054,89 808.44 53,24645

Cultural & Heritage 19,538,18 19,538,18 26,628,18 7,09000

Beautification Committee 500,00 500,00 500,00

Youth Guidance Council 300,05 300.05 300,05

Shade Tree Commission 9,654,14 9,654,14 9,654,00 0,14

Municipal Court 13,109,07 13,109,07 2,70552 10,40355Gasoline 222,961 51 222,961 51 22,598 78 200,36273

Fuel Oil 13,198.44 13,19844 11,74686 1,451 58

ElectriCity 53,583 10 162,58310 162,583 10

Telephone and Telegraph 142,15737 142,15737 142,038 79 118,58

Street Lighting 111,242,76 200,24276 200,24276

Fire Hydrant Service 117,988.75 122,988.75 114,00375 8,985,00

City Summer Youth 11,36200 11,362,00 15,000.00 3,63800

Contingent 34,00 3400 34,00

Social Security System (OAS,I.) 173,83715 173,837,15 173,837 15

Consolidated Police & Fire Pension 12,459,22 12,459.22 12,459.22

Contribution to Police & Fire Pension 23,000,00 22,54069 459,31

Defined Contribution Retirement System 1,714.99 1,714,99 1,714,99

Maintenance of Free Public Library 21,457,72 21,457,72 21,457.72

Group Insurance Plan for Employees 1,427,043,04 1,300,043,04 1,406,551 20 106,508,16

Worker's Compensation Insurance 98,605,82 268,320.32 268,320,32

Other Insurance Premiums 106,359,36 304,344,86 304,344,86

Reserve for Tax Appeals 10,000,00 10,000,00 10,000.00

Loan Repayment for Principal & Interest 10,00000 10,00000

Capital Lease Program Principal & Interest 12,239 23 12,23923

Matching Funds for Grants 34,821,25 34,821,25

Public Employees Retirement System 26,469,08 26,46908 21,867,53 4,601 55

$ 4,505,939,56 $ 4,505,93956 $ 3,856,303,28 $ 823,051,92 $ 173,415.64

REF, A-1 A-19

Balance, June 30, 2010 A $ 2,000,258,97

Accounts Payable - Prior Year A-11 2,505,680,59

$ 4,505,93956

Disbursements A-4 $ 3,765,158,23

Accounts Payable A-11 91,145,05

$ 3,856,303.28



CITY OF PLAINFIELD

CURRENT FUND

SCHEDULE OF FORECLOSED PROPERTY

Balance, June 30, 2010 A $ 7,135,452.90

Increased by:

Trans fer to Foreclosed Property A-9 43,151.29

Balance, June 30, 2011 A $===7==,=78=,=60=4=.1=9=

GRANT FUND


Balance, June 30,2010 A $ 1,169,943.28

Increased by:

Transferred from Grants Appropriated A-23 748,598.32

$ 1 91 8,541 .60

Decreased by:

Transferred to Grants Appropriated A-23 1,169,943.28

Balance, June 30, 2011 A $ 748,598.32




Increased by:

Overpayments in 2011

Decreased by:

Refunded

Applied to Receivable

Balance, June 30 ,2011

Balance, June 30, 201O

Increased by:

Collection of 2011 Taxes

Decreased by:

Application to 2011 Taxes


CITY OF PLAINFIELD

CURRENT FUND

SCHEDULE OF TAX OVERPAYMENTS

A

A-4

A-4

A-8

A

SCHEDULE OF PREPAID TAXES

A

A-4

A-8

A

$ 125,638.91

32,728.78

$ 293,709.17

325,608.24

$ 619,317.41

158,367.69

$ ===4=60=,,=94=9=.7=2=

"A-18...:'

$ 11,052.99

32,636.57

$ 43,689.56

11,052.99

$ 32,636.57




Increased by:

Overexpenditure of Appropriation Reserve

Budget Amendment

Decreased by:

Amount Appropriated in 2011


Analysis of Balance

Special Emergency Authorization

Overexpenditure of Appropriation Reserve

Budget Amendment

Increased by:

Overexpenditures


CITY OF PLAINFIELD

CURRENT FUND

SCHEDULE OF DEFERRED CHARGES

A

A-14

A-3

A-1A-3

A

GRANT FUND

$

SCHEDULE OF DEFERRED CHARGES

A-23

A

173,415.64

58,000.00

$ 479,533.96

231,415.64

$ 710,949.60

459,533.96

$===2;,;5=1 ,4=15==.6=4=

$ 20,000.00

173,415.64

58,000.00

$ 251,415.64

$___ .::..6-,7,..::..59"-,6,-,,.2,,-,3:.....

$====67=,=59=6=.2=3=



CITY OF PLAINFIELD

CURRENT FUND

SCHEDULE OF TAX ANTICIPATION NOTES PAYABLE

Balance, June 30, 2010 A $ 13,000,000.00

Disbursements A-4 $ ==1=3==,0=00=,,=00=0=.0=0=

GRANT FUND

SCHEDULE OF GRANTS RECEIVABLE

Balance, June 30,2010 A $ 8,961,222.55

Increased by:

Budget Appropriation A-2A-23 $ 4,283,351.56

CDBG Programs A-23 869,700.00

5,153,051.56

$ 14,114,274.11

Decreased by:

Receipts A-4 $ 4,219,259.96

Unappropriated Applied A-24 61,719.17

Canceled A-1A-10 146,643.16

4,427,622.29

Balance, June 30, 2011 A $ 9,686,65182




Increased by

Budget Appropriation

CDBG ProgramsDeferred Charges - Overexpenditure

Transfers from Accounts Payable

Receipts

Decreased by:

Disbursements

Canceled

Accounts Payable


Balance, June 30,2010

Increased by

Receipts

Decreased by

Applied to Receivable


CITY OF PLAINFIELD

GRANT FUND

SCHEDULE OF RESERVE FOR

GRANT PROGRAMS-APPROPRIATED

A

A-3A-22

A-22A-20

A-16

A-4

A-4

A-1A-10

A-16

A

GRANT FUND

$

$

SCHEDULE OF RESERVE FOR GRANTS

UNAPPROPRIATED

A

A-4

A-22

A

$ 6,941,142.20

4,283,351.56

869,70000

67,596.23

1,169,94328

810,297.84

7,200,888.91

$ 14,142,03111

5,403,616.31

144,429.01

748,598.32

6,296,643.64

$ 7,845,387.47

$ 61,719.17

13,214.00$ 74,933.17

61,719.17

$ 13,214.00

A detailed analysis of the federal and state reserves is on file in the office of the City Comptroller



Increased by:

Levy

Decreased by:

Disbursements

Balance, June 30, 2010 (Prepaid)

Increased by

Levy

Added and Omitted

Decreased by:

Disbursements

Balance, June 30,2011 (Prepaid)

CITY OF PLAINFIELD

CURRENT FUND

SCHEDULE OF LOCAL SCHOOL DISTRICT TAXES PAYABLE

REF.

A-1A-8

A-4

SCHEDULE OF COUNTY TAXES PAYABLE

A

A-1A-8

A-1A-8

A-4

A

$ 13,317,023.68

17,066.68

$ 23,134,086.01

$ 23,134,086.01

$ (2,31722)

13,334,090.36

$ 13,331,773.14

13,334,09036

$ = = = ( = 2 = , 3 = 1 7 = . = 2 2 ~ )



"A-27"

CITY OF PLAINFIELD

CURRENT FUND

SCHEDULE OF MISCELLANEOUS CURRENT RESERVES

BALANCE BALANCE

JUNE 30, 2010 INCREASES DECREASES JUNE 30,2011

Fire Fines & Penalties $ 5,872.84 $ 275.00 $ $ 6,147.84

Due State of New Jersey:

Construction Code DCA Fees 16,293.68 19,994.00 21,337.00 14,950.68

Marriage/Domestic Partnership Fees 1,750.00 6,05000 8,925.00 (1,125.00)

Burial Permit Fees 2,520.00 2,520.00

Sale of Property 10,273.00 10,273.00

Sale of Municipal Assets 55,880.00 67,273.00 55,880.00 67,273.00

Preparation of Master Plan 4,654.84 4,654.84

Due PARSA 145,630.96 145,630.96

Due PMUA 1,002,721.90 1,002,721.90

Special Improvement District 8,619.35 135,834.08 130,863.76 13,589.67

Tax Appeals 10,000.00 10,000.00

Payroll 368,254.54 368,254.54

$ 251,49467 $ 1,610,40252 $ 1,219,727.66 $ 642,169.53

REF. A A-4 A

Disbursements A-4 $ 1,163,847.66

Applied To Revenue A-2 55,880.00

$ 1,219,727.66



"8-1 "

CITY OF PLAINFIELD

TRUST FUND

SCHEDULE OF TRUST CASH - COMPTROLLER

REF. ASSESSMENT ANIMAL CONTROL OTHER

8alance, June 30, 2010 8 $ 1,160.78 $ 14,546.31 $ 3,301,4 75.0


Due Current Fund 8-8 $ $ 9,137.02

Dog Registration Fees - Due State 8-5 468.00

Reserve for Animal Control 8-7 1,927.00

Due Grant Fund 8-10 201,558.93

Various Reserves and Deposits B-11 28,800,058.53

2,395.00 29,010,754.4

$ 1,16078 $ 16,941.31 $ 32,312,229.5


Due General Capital Fund B-6 $ $ 13,423.07 $

Dog Registration Fees - Due State 8-5 290.00

Reserve for Animal Control B-7 96.55

Due Current Fund B-8 943,333.48Due Grant Fund 8-10 103,465.00

Various Reserves and Deposits 8-11 28,529,155.20

13,809.62 29,575,953 6

Balance, June 30, 2011 B $ 1,160.78 $ 3,131.69 $ 2,736,275.8




and June 30, 2011

CITY OF PLAINFIELD

TRUST FUND

SCHEDULE OF DEPOSITS FOR FUTURE ASSESSMENTS

B $ = = = ~ 5 ~ 4 5 ~ 0 ~ 0 ~

SCHEDULE OF INTEREST PAYABLE ON DEPOSITS FOR FUTURE ASSESSMENTS


and June 30, 2011


and June 30, 2011 (Due From)

B

SCHEDULE OF RESERVE - ANIMAL CONTROL FUND

B

$ = = = = = = 6 = 1 5 ~ . 7 = 8 =

$ 521.79======



CITY OF PLAINFIELD

TRUST FUND

SCHEDULE OF ANIMAL CONTROL TRUST - DUE STATE OF NEW JERSEY

REF,

Balance, June 30, 2010 B $ 6.20

Increased by

Receipts B-1 468.00

$ 474.20

Decreased by:

Disbursements B-1 29000

Balance, June 30, 2011 B $ 184.20

SCHEDULE OF ANIMAL CONTROL TRUST - DUE GENERAL CAPITAL FUND

Balance, June 30, 2010 B $ 13,423.07

Decreased by:Disbursements B-1 $===1=3=,4=23=,0=7=




Increased by:

Licenses

Late Fees

Decreased by

Disbursements



Increased by:

Disbursements

Transfers

Decreased by:

Receipts

Transfers


CITY OF PLAINFIELD

TRUST FUND

SCHEDULE OF RESERVE FOR ANIMAL CONTROL

B

$

B-1

B-1

B

SCHEDULE OF - DUE CURRENT FUND

B

B-1 $

B-11

B-1 $

B-11

B

1,683.00

244.00

943,333.48

5,700,994.66

9,137.02

7,002,675.37

$ 1,638.83

1,927.00

$ 3,565.83

96.55

$====3=,4=69=.=28=

$ 2,768,613.41

6,644,328.14

$ 9,412,941.55

7,011,812.39

$ 2,401,129.16



CITY OF PLAINFIELD

TRUST FUND


Balance, June 30, 2010 B $ 102,895.12

Increased by:

Current Year Accounts Payable B-11 104,589.68

$ 207,484.80

Decreased by:

Prior Year Accounts Payable B-11 102,895.12

Balance, June 30, 2011 B

$= = = 1 ~ 0 4 = = , = 5 8 = 9 = . 6 = 8 =

SCHEDULE OF DUE GRANT FUND

Balance, June 30, 2010 (Due To) B $ 22,060.00

Increased by

Receipts B-1 201,558.93

$ 223,618.93

Decreased by:

Disbursements B-1 103,465.00

Balance, June 30, 2011 (Due To) B $ 120,153.93



"B-11"

CITY OF PLAINFIELD

TRUST FUND

SCHEDULE OF VARIOUS RESERVES AND DEPOSITS

BALANCE BALANCE

JUNE JUNE

30 2010 INCREASES DECREASES 30,2011

Relocation $ 195.21 $ 9444 $ $ 289.65

Beautification Committee 4,185.61 4,185.61

Donations For City Affairs 1,143.67 4,230.55 1,720.55 3,653.67

Queen City Festival 1,788.04 1,788.04

MLK Scholarship 5,026.08 200.00 5,226.08

AFLAC Flex One 11,477.81 8,42808 8,46940 11,436.49

Off-Site Construction-Woodland Ave 47,924.00 47,92400

Maintenance of Woodland Ave. Estates 20,00000 20,000.00

Union County Prosecutor 7,564.02 7,56402

Engineering 19,634.51 19.634.51

Engineering Performance Bonds 38,90778 4,28000 19,677 50 23.51028

Engineering Maintenance Bonds 3,75670 472.00 2,14715 2,081 55

Engineering Escrow 10,99171 500.00 1,07485 10,416.86

Mt Olive Church 2,180.00 2,18000

Woodland Ave. Estates 147.64 147.64

Ratzman Trust 12,72343 12,72343

Greenbrook Well 3,360.00 3,360.00

Arlington Assoc. - Sale of Assets 8,36549 8,36549

Security Deposits 825.00 825.00

Moorehouse Street Partnership 304,46161 5,788.72 5,78872 304,461.61

County Environmental Health 18,002.51 18,002.51

Bike Rodeo 44087 440.87

Reserve For 3rd Party Inspections 29,804.85 29,804.85

Recycling Center 7,13518 7,135.18

Snow Removal 3543 1,10909 1,109.09 35.43

Elevator Inspections 731.44 73144

Engineering Street Openings 27,17441 12,94632 12,94632 27,174.41

Construction Escrow 457,607.06 133,400.00 187,600.00 403,40706

Roll Off Dumpsters 300.00 1,75000 2,000.00 50.00

Senior Citizen Trips 8,293.27 2,01500 2,199.00 8,10927

Recreation Trips 2,600.45 38,174.96 37,40258 3,372.83

Senior Citizen Building Fund 12.50 7,500.00 7,500.00 12.50

Summer Food Program Salaries 11,360.32 11,360.32

National Night Out 455.54 366.66 166.66 655.54

4th of July Events 125.00 125.00

July 4th Celebration 2,225.00 186.96 16196 2,250.00

Cultural & Heritage 7,02366 5,60079 12,624.45

Drake House 100.00 10000

Gilliam Restitution 4,641.77 4,641.77

POAA 74,797.37 10,956.86 2,506.86 83,24737

Anthony D'lmuzio 84.00 84.00

Public Defender 65,12974 11,14000 51,597.53 24,672 21

Municipal Alliance 34.91 60.00 6000 34.91

Auto Liability-City Vehicles 30,000.00 57,33559 38,14457 49,191.02

Auto Liability 101,484.93 868,573.63 743,50674 226,551.82

State Unemployment Insurance 263,694.51 193,947.30 385,387.66 72,254.15

Workers Compensation 233,424.67 1,459,268 18 1,352,851.09 339,841 76

Police Outside Employment (44,048.09) 103,821.04 59,772.95

Law Enforcement Trust Fund Forfeitures 416,249.58 42,84073 47,539.49 411,55082

Self Insurance 61,956.32 61,956.32

UEZ Second Generation 40343 1.03 40446

Trust Agency 263,333.37 23,982,69374 23,924,79639 321,23072

Trust Escrow 348,623.54 1,929,601.05 1,675,661.50 602,563.09

Outside Liens 1,724,740.50 5,431,594.66 6,532,198.66 624,13650

Tax Premiums 1,338,16790 269,400.00 470,47 671 1,137,091.19

$ 5,945,133.32 $ 34,603,948.31 $ 35,636,420.25 $ 4,912,661.38

REF B B

Receipts B-1 $ 28,800,05853

Due Current Fund B-8 5,700,99466

Prior Year Accounts Payable B-9 102,895.12

34,603,948.31

Disbursements B-1 $ 28,529,155.20

Due Current Fund B-8 7,002,67537

Accounts Payable B-9 104,589.68

$ 35,636,42025



CITY OF PLAINFIELD


SCHEDULE OF GENERAL CAPITAL CASH - COMPTROLLER

REF.

Balance, June 30, 2010 C $ 34,070.26

Increased by Receipts

Capital Improvement Fund C-8 $ 50,000.00

Deferred Charges C-20 7,139.63

Fund Balance C-1 14,663.25

Refunds C-9 62,235.88

Bond Anticipation Notes C-19 5,985,000.00

Due Animal Control Fund C-10 13,423.07

Due Current Fund C-5 2,075,593.648,208,055.47

$ 8,242,125.73

Decreased by Disbursements

Contracts Payable C-12 $ 3,525,554.72

Due Current Fund C-5 65,131 10

Overexpenditures C-20 54,485.00

UClA Reimbursable Expenditure C-7 5,189.40

3,650,360.22

Balance, June 30, 2011 C $ 4,591,765.51



CITY OF PLAINFIELD


ANALYSIS OF GENERAL CAPITAL CASH

IMPROVEMENT DESCRIPTION

Capital Improvement Fund

Improvement Authorizations Funded "C-9"

Unfunded Improvements Expended Listed on "C-6"

Unexpended Proceeds of Bond Anticipation Notes on "C-6"

Due Current Fund

Due Sewer Operating Fund

Due Federal & State Grants Fund

Fund BalanceContracts Payable

Deferred Charges - Overexpenditures

Reserve for UClA Receivable

Grants Receivable

$

BALANCE

JUNE

30,2011

111,103.90

4,515,183.55

(877,393.60)

1,775,787.19

(1,075,81004)

(80,000.00)

(2,569,63841 )

14,663253,636,12147

(54,48500)

14,16740

(817,934.20)

$ ==4=,5=9=1,=7=65=.=51=

C



CITY OF PLAINFIELD


SCHEDULE OF DEFERRED CHARGES TO FUTURE TAXATION-FUNDED

REF.

Balance, June 30, 2010 C $ 27,034,443.64

Decreased by:

Bonds Paid by Budget C-11 $ 1,260,000.00

UClA Leases Paid by Budget C-18 310,967.32

Loans Paid by Budget C-14 89,245.54

1,660,212.86

Balance, June 30, 2011 C $ 25,374,230.78

SCHEDULE OF DUE CURRENT FUND

Balance, June 30,2010 (Due from) C $ 3,086,272.58

Increased by

Disbursements C-2 65,131.10

$ 3,151,403.68

Decreased by

Receipts C-2 2,075,593.64

Balance, June 30, 2011 (Due From) C $ 1,075,810.04



"C-6"

CITY OF PLAINFIELD


SCHEDULE OF DEFERRED CHARGES TO FUTURE TAXATION - UNFUNDED

ANALYSIS OF BALANCE, JUNE 30, 2011

BALANCE BALANCE BOND UNEXPENDED

JUNE FY 2011 JUNE ANTICIPATION IMPROVEMEN

ORDINANCE NUMBER IMPROVEMENT DESCRIPTION 30 2010 AUTHORIZATIONS 30 2011 NOTES EXPENDITURES AUTHORIZATIO

1169 Overlay 40,00000 $ $ 40,000.00 $ $ 40,000.00 $

1174 Various Public Improvements 48,13476 48,134.76 48,134.76

1219 Various Capital Improvements 151,115.00 151,115.00 145,42145 5,6931226 Improvements to City Garage 57,00000 57,00000 57,000.00

1227 Removal, Replacement & Upgrade

of Underground Storage Tanks 162,880 00 162,880.00 122,879,95 40,000

1230 Various Capital Improvements 59,00000 59,00000 59,000.00

1233 Construction of Senior Citizens Building 4,085,000.00 4,085,00000 192,63469 3,892,365

1234 Park Improvement - Ball Field Lights 100,00000 100,00000 99,840.37 159

1239 Various Capital Improvements 57,27500 57,27500 57,275

410 Infrastructure Improvements 17,982.38 17,98238 17,982,38

412 Infrastructure Improvements 500.00 500.00 500.00

1245/1246 Road Improvement Program 5,985,000,00 5,985,000.00 5,985,000.00

1249 Library Improvements 114,000.00 114,00000 94,000.00 20,000

$ 10,763,887.14 $ 114,000.00 $ 10,877,887.14 5,985,000.00 $ 877,393.60 $ 4,015,493

REF C C-9 C C-16 C-3

Improvement Authorizations Unfunded C-9 $ 5,791,28

Less Unexpended Proceeds of Bond Anticipat ion Notes C-3 (1,775,787

$ 4,015,493



CITY OF PLAINFIELD


SCHEDULE OF GRANTS RECEIVABLE

REF

Balance, June 30, 2010 C $ 812,744.80

Increased by

UClA Reimbursable Expenditures C-2 5,189.40

Balance, June 30, 2011 C $ 817,934.20

An analysis of the Grants Receivable is on file in the Office of the City Comptroller

SCHEDULE OF CAPITAL IMPROVEMENT FUND

Balance, June 30,2010 C $ 67,103.90

Increased by:

Budget Appropriation C-2 50,000.00

$ 117,103.90

Decreased by

FY 2011 Improvement Authorizations C-9 6,000.00

Balance, June 30, 2011 C $ 111,103.90



CITY OF PLAINFIELD


SCHEDULE OF IMPROVEMENT AUTHORIZATIONS

CONTRACTSORDINANCE ORDINANCE BALANCE, JUNE 30, 2010 PAYABLE CONTRACTS BALANCE, JUNE 30, 2011

NUMBER IMPROVEMENT DESCRIPTION DATE AMOUNT FUNDED UNFUNDED AUTHORIZATI ONS CANCELED REFUNDS PAYABLE FUNDED UNFUNDE

1219 Various Capital Improvements 01127193 6449,700,00 $ $ 5,69355 $ $ $ 5,693

FY97(CIO)#3 Various Capital Improvements 08112196 967,00000 02 2 0.2298-18 Improvement to Woodland Avenue 06115198 284,00000 12,940,00 12,940,0099-14 Improvement to South Avenue Corridor 09121199 550,00000 212,939,18 13.497.22 226,43640

99-13 Resurfacing of Various Streets07119199

292,00000 14,60000 14,600001227 Removal, Replacements & Upgrade of

Underground Storage Tanks 06119100 530,00000 3955965 44040 40,000

1228 General Street Improvements 10102100 16000000 46.47549 46,47549

1232 Various Capital Improvements 02119102 860,00000 68,27362 68,27362

1233 Construction of Senior Citizens Building 09106105 2707,00000 3,96308437 70,71906 3,892,3651234 Park Improvement - Ball Field Lights 05/23/03 100,00000 15963 1591235 Street Improvements for Crescent Ave .

East St Laramie Rd & Various Road 09106/05 1 00000000 132,26773 132,26773

1236 Street Improvements for Cleveland Ave

LewIs Ave, Bank Place, Grove St, East 9th St,

Orange Place & VariOus Streets 09/06105 5000,00000 69,91 6991

1237 Various General Improvements 10/18/04 75000000 194,680,00 250000 15,95000 181,23000

1238 Various Capital Improvements 10118/04 2938,50000 346,30309 1245765 104,230,05 254,53069

1239 Various Capital Improvements 09106105 1,946,000 00 856,397,67 57,27500 1 697,20 854,70047 57,275

1240 Various Capital Improvements (Green Acres) 12120/06 400.00000 396,85000 3,15000 400,00000

1241 Various Street Improvements 07/18107 740000000 1,295,349,98 291 834,95 1,003,51503

1242 Technology Capital Improvements 07/18/07 1,25000000 537,10503 12,40262 524,702411243 Vanous Capital Improvements 07118107 ' .35000000 793,00758 793,00758

124511246 Road Improvement Program 08/08 &07109 6,300,00000 2,712,85371 33.781 01 970,84753 1,775,787

09-30 Acquisition of Police Vehicles 12/14109 205.00000 2,434 00 243400

1249 Library Improvements 9113/2010 120.00000 120.00000 100,00000 20,000

4,909.69350 $ 6,778,625.91 $ 120,00000 3,59040 62,23588 1,567.681 41 $ 4,515,18355 5,791,280

REF C C C-12 C-2 C-12 C C-3 C C-6

Deferred Charges To Future Taxation - Unfunded C-8 600000

Capital Improvement Fund C-6 11400000

12000000




Decreased by

Disbursements

CITY OF PLAINFIELD


SCHEDULE OF DUE ANIMAL CONTROL FUND

C

C-2

$ 13,42307

$ ===1=3=,4=23=.0=7=



PURPOSE

General Obligation Bonds

Refunding Bonds of 2010

DATE OF

ISSUE

09/15/07

05/27/10

ORIGINAL

ISSUE

$ 22.100,000.00

3,595,000.00

CITY OF PLAINFIELD


SCHEDULE OF GENERAL SERIAL BONDS

MATURITIES OF BONDS

OUTSTANDING

JUNE 30, 2011

DATE AMOUNT

09/15/11 $ 795,000.00

09/15/12 925,000.00

09/15/13 1,080,000.00

09/15/14 1,435,000.00

09/15/15 1,260,000.00

09/15/16 1,355,000.00

09/15/17 1,945,000.00

09/15/18 2,040,000.00

09/15/19 2,210,000.00

09/15/20 2,325,000.00

09/15/21 2,430,000.00

09/15/22 2,545,00000

09/15/11 535,000.00

09/15/12 525,000.00

09/15/13 515,000.00

09/15/14 500,000.00

09/15/15 485,000.00

09/15/16 470,00000

"C-11"

BALANCE BALANCE

INTEREST JUNE JUNE

RATE 30 2010 DECREASED 30 2011

3.875%

4.00%

4.00%

4.00%

4.00%

4.00%

4.00%

4.125%

4.125%

4.125%

4.125%

4.125% $ 21,040,000.00 $ 695,000.00 $ 20,345,000.

3.00%

3.00%

3.00%

200%

225%

2265% 3,595,000.00 565,00000 3,030,000

$ 24,635,000.00 $ 1,260,00000 $ 23,375,000

REF C C-4 C




Increased by:

Improvement Authorizations

Decreased by:

Disbursements

Canceled



and June 30, 2011

CITY OF PLAINFIELD


SCHEDULE OF CONTRACTS PAYABLE

C

C-9

C-2

C-9

C

$

SCHEDULE OF RESERVE FOR UClA RECEIVABLE

C

$ 5,597,58518

1,567,681.41

$ 7,165,266.59

3,525,554.72

3,590.40

3,529,145.12

$ 3,636,121.47

$ 14,16740======



CITY OF PLAINFIELD


SCHEDULE OF LOANS PAYABLE

REF.

Balance, June 30,2010 C

Decreased by:

Loan Paid by Budget C-4

Balance, June 30, 2011 C

ANALYSIS OF BALANCE

Green Acres Loan

NJ Unsafe Building Demolition Loan

$

$

$

"C-14"

883,019.31

89,245.54

793,773.77

693,773.77

100,000.00

$ 793,773.77



CITY OF PLAINFIELD


SCHEDULE OF DUE FEDERAL & STATE GRANT FUND


and June 30, 2011 (Due From) C $ ==2=,5=6=9,=6=38=4=1=


SCHEDULE OF DUE SEWER OPERATING FUND


and June 30, 2011 (Due From) C$ ====8=0,=0=00=.=00,=



ORDINANCE

NUMBER

1169

1174

1219

1226

1227

1230

1233

1234

1239

1249

CITY OF PLAINFIELD


SCHEDULE OF BONDS AND NOTES AUTHORIZED BUT NOT ISSUED

IMPROVEMENT AUTHORIZATION

Overlay

Various Public Improvements

Various Capital Improvements

Improvements to City Garage

Removal, Replacement & Upgrade

of Underground Storage TanksVarious Capital Improvements

Construction of Senior Citizens Building

Park Improvement - Ball Field Lights

Various General Improvements

Library Improvements

Local Improvements:

410 Infrastructure Improvements

412 Infrastructure Improvements

BALANCE

JUNE

30,2011

$ 40,00000

48,134.76

151,115.00

57,000.00

162,8800059,000.00

4,085,000.00

100,000.00

57,275.00

114,000.00

17,982.38

500.00

$ 4,892,887.14



"C-18"

CITY OF PLAINFIELD


SCHEDULE OF UClA LEASES PAYABLE

BALANCE BALANCE

DATE OF ORIGINAL JUNE JUNE

ISSUER ISSUE ISSUE 30,2010 DECREASED 30,2011

Union County Improvement Authority 2001 2,230,763.00 $ 116,702.00 $ 58,351.00 $ 58,351.00

Union County Improvement Authority 2003 2,108,597.00 230,337.00 76,779.00 153,558.00

Union County Improvement Authority 2004 993,742.51 51,454.76 6,613.61 44,841.15

Union County Improvement Authority 2007 1,940,840.62 1,117,930.57 169,223.71 948,706.86

$ 1,516,424.33 $ 310,967.32 $ 1,205,45701

C C-4 C



"C-19"

CITY OF PLAINFIELD


SCHEDULE OF BOND ANTICIPATION NOTES PAYABLE

ORIGINAL

DATE OF DATE OF DATE OF INTEREST BALANCEORDINANCE ISSUE ISSUE MATURITY RATE INCREASED JUNE 30, 201

1245 Road Improvement Program 09/15/10 09/15/10 09/14/11 1.25% $ 950,000.00 $ 950,000.0

1246 Road Improvement Program 09/15/10 09/15/10 09/14/11 1.25% 5,035,000.00 5,035,000.0

$ 5,985,000.00 $ 5,985,000.0

REF C-2 C



CITY OF PLAINFIELD


SCHEDULE OF DEFERRED CHARGES OVEREXPENDITURES

FOR THE FISCAL YEAR ENDED JUNE 30, 2011

REF.

Balance, June 30,2010 C $ 7,139.63

Increased by:

Improvement Authorizations Overexpended C-2 54,485.00

$ 61,624.63

Decreased by

Funded in FY 2011 Budget C-2 7,139.63

Balance, June 30, 2011 C $ 54,485.00



CITY OF PLAINFIELD

SEWER UTILITY FUND

SCHEDULE OF CASH - COLLECTOR-TREASURER

REF. OPERATING CAPITAL

Balance June 30, 2010 D $ 126,669.19 $ 73,827.73

Increased by Receipts

Deficit-General Budget D-1 :D-3 $ 84,067.92 $

Miscellaneous Revenue Not AntiCipated D-1 :D-3 207.07

Interfunds D-6:D-7 83,502.99 139.77

$ 167,777.98 $ 139.77

$ 294,447.17 $ 73,96750


Appropriations D-4 $ 70,000.00 $

Accrued Interest on Bonds D-15 11,700.00

Interfunds D-6:D-7 85,179.80 73,967.50

$ 166,879.80 $ 73,96750

Balance, June 30, 2011 D $ 127,56737 $ 000



Balance, June 30,2010 (Due To)

Increased by:

Receipts

Decreased by:

Disbursements

Balance, June 30, 2011 (Due To)

ANALYSIS OF BALANCE

Current FundGeneral Capital Fund

Sewer Utility Capital Fund


Increased by:

Disbursements

Decreased by

Receipts


ANALYSIS OF BALANCE

Sewer Utility Operating Fund

Current Fund

CITY OF PLAINFIELD

SEWER UTILITY FUND

SCHEDULE OF INTERFUNDS - OPERATING FUND

o

0-5

0-5

o

SCHEDULE OF INTERFUNDS - CAPITAL FUND

o

0-5

0-5

o

$ 257,907.95

83,502.99

$ 341,410.94

$___ .:...85;:.:.,_17_9_.8-'0_

$ = = ~ 2 , ; , 5 6 = = , = 2 3 = 1 = = 1 = 4 =

$ 132,445.6080,00000

43,785.54

$ 256,231 14

$ 42,329.39

73,967.50

$ 116,296.89

$____ .:...13:..:9-'-.7-'-7_

$===11==6==,=57=.=12=

$ 43,785.54

72,371.58

$ ===1=16=,=15==7=. ==2==



CITY OF PLAINFIELD

SEWER UTILITY FUND

SCHEDULE OF FIXED CAPITAL

DESCRIPTION

Various Sewer Utility System Improvements

Improvement to Southerly Bank of Green Brook

Various Sewer utility Improvements

SCHEDULE OF DEFERRED RESERVE FOR AMORTIZATION

BALANCE BONDDESCRIPTION JUNE 30, 2010 PAID

Various Sewer Utility System Improvements $ 869,000.00 $ 70,000.00

$ 869,000.00 $ 70,000.00

0 0-10

$

BALANCE

JUNE 30, 2010

AND 2011

289,000.00

914.74

1,150,000.00

$ 1,439,914.74

o

BALANCEJUNE 30, 2011

$ 939,000.00

$ 939,000.00

0



"0-10"

CITY OF PLAINFIELD

SEWER UTILITY FUND

SCHEDULE OF GENERAL SERIAL BONDS PAYABLE

MATURITY OF BONDS BALANCE BALANCE

DATE OF ORIGINAL OUTSTANDING - JUNE 30,2011 INTEREST JUNE 30, JUNE 30,

ISSUE ISSUE ISSUE DATE AMOUNT RATE 2010 PAID 2Q11

Sewer Refunding Bond 5/27/2010 $ 570,000.00 9/15/2011 $ 65,00000 3.00%

9/15/2012 65,000.00 3.00%

9/15/2013 65,000.00 300%

9/15/2014 65,000.00 2.00%

9/15/2015 65,000.00 2.25%

9/15/2016 65,000 00 2.63%

9/15/2017 65,000.00 3.00%

9/15/2018 65,00000 3.25% $ 570,00000 $ 70000.00 $ 500,000.00

REF. 0 0-9 0




and June 30, 2011


and June 30, 2011


and June 30, 2011

CITY OF PLAINFIELD

SEWER UTILITY FUND

SCHEDULE OF DUE FROM MUNICIPAL UTILITY AUTHORITY

D

SCHEDULE OF RESERVE FOR SEWER OVERPAYMENTS

D

SCHEDULE OF CAPITAL IMPROVEMENT FUND

D

$ 208,434.45========

$ ====56"",=65;4==.9=9=

$ ===5=5=,0=00=0=0=




and June 30, 2011


Increased by:

Budget Appropriation

Decreased by:

Disbursements


CITY OF PLAINFIELD

SEWER UTILITY CAPITAL FUND

SCHEDULE OF DOWN PAYMENT ON IMPROVEMENTS

D

SCHEDULE OF ACCRUED INTEREST ON BONDS

0

0-4

0-5

0

$ = = = : : ; 5 ~ , 0 ; ; 0 0 ~ . , : ; : 0 0 ~

$ 1,460.94

14,274.99

$ 15,735.93

11.700.00

$ 4,035.93



CITY OF PLAINFIELD


SCHEDULE OF PUBLIC ASSISTANCE CASH

REF.

Balance, June 30, 2010 E $ 28,002.44

Increased by:

Receipts E-2 12.35

$ 28,014.79

Decreased by:

Disbursements E-2 $ 28,014.79



CITY OF PLAINFIELD


SCHEDULE OF RESERVE FOR PUBLIC ASSISTANCE

REF.

Balance, June 30, 2010 E $ 28,00244

I ncreased by

Interest E-1 12.35

$ 28,01479

Decreased by:

Close Public Assistance E-1 $ 28,014.79



CITY OF PLAINFIELD

PART II

SINGLE AUDIT SECTION

REPORTS ON INTERNAL CONTROL OVER FINANCIAL

REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED INACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

REPORTS ON COMPLIANCE WITH REQUIREMENTS

APPLICABLE TO EACH MAJOR FEDERAL AND STATE FINANCIAL

ASSISTANCE PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE

IN ACCORDANCE WITH OMB CIRCULAR NO. A-133 AND STATE OF

NEW JERSEY OMB CIRCULAR 04-04

SCHEDULES OF EXPENDITURES OF FEDERAL AWARDS AND

STATE FINACIAL ASSISTANCE

NOTES TO THE SCHEDULES OF EXPENDITURES OF FEDERAL

AWARDS AND STATE FINANCIAL ASSISTANCE

SCHEDULE OF FINDINGS AND QUESTIONED COSTS

SUMMARY SCHEDULE OF PRIOR YEAR AUDIT FINDINGS




CERTIF IED PUBLIC A C C O U N T A N T S

308 Eas t Broad Street , Westf ie ld, New Jersey 07090-2122

Telephone 908-789-9300 Fax 908-789-8535


INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROLOVER FINANCIAL REPORTING AND ON COMPLIANCE AND

OTHER MATTERS BASED ON AN AUDIT OF FINANCIALSTATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS


City of PlainfieldCounty of Union

Plainfield, New Jersey 07061

We have audited the accompanying financial statements - regulatory basis of the City ofPlainfield, County of Union, New Jersey as of and for the fiscal year ended June 30, 2011, andhave issued our report thereon dated February 13, 2012. Our report disclosed that, asdescribed in Note 1 to the financial statements, the City of Plainfield prepares its financialstatements on a basis of accounting prescribed by the Division of Local Government Services,Department of Community Affairs, State of New Jersey, that demonstrates compliance with amodified accrual basis and the budget laws of the State of New Jersey, which is acomprehensive basis of accounting other than U.S. generally accepted accounting principles.

In addition, our audit was qualified due to the presentation of an unaudited General FixedAssets Account Group. We conducted our audit in accordance with U.S. generally accepted

auditing standards, audit requirements as prescribed by the Division of Local GovernmentServices, Department of Community Affairs, State of New Jersey and the standards applicableto financial audits contained in Government Auditing Standards, issued by the ComptrollerGeneral of the United States.

Internal Control Over Financial Reporting

In planning and performing our audit, we considered the City of Plainfield, County of

Union, New Jersey internal control over financial reporting as a basis for designing our auditingprocedures for the purpose of expressing our opinion on the basic financial statements but notfor the purpose of expressing an opinion on the effectiveness of the City of Plainfield, County ofUnion internal control over financial reporting. Accordingly, we do not express an opinion on the

effectiveness of the City of Plainfield, County of Union's internal control over financial reporting.

Our consideration of internal control over financial reporting was for the limited purposedescribed in the preceding paragraph and was not designed to identify all deficiencies in internalcontrol over financial reporting that might be significant deficiencies or material weaknesses andtherefore, there can be no assurance that all deficiencies, significant deficiencies, or materialweaknesses have been identified. However, as described in the accompanying Schedule ofFindings and Questioned Costs, we identified certain deficiencies in internal control overfinancial reporting that we consider to be material weaknesses and other deficiencies that weconsider to be significant deficiencies.

26




A deficiency in internal control exists when the design or operation of a control does notallow 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 adeficiency, or a combination of deficiencies, in internal control such that there is a reasonablepossibility that a material misstatement of the entity's financial statements will not be prevented,

or detected and corrected on a timely basis. We consider deficiencies 2011-1 through 2011-5which are described in the accompanying Schedule of Findings and Questioned Costs to be

material weaknesses.

A significant deficiency is a deficiency or a combination of deficiencies in internal controlthat is less severe than a material weakness, yet important enough to merit attention by thosecharged with governance. We consider deficiency 2011-6 described in the accompanyingSchedule of Findings and Questions Costs to be a significant deficiency.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the City of Plainfield's financial

statements are free of material misstatement, we performed tests of its compliance with certainprovisions of laws, regulations, contracts and grants, noncompliance with which could have adirect and material effect on the determination of basic 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 ofnoncompliance or other matters that are required to be reported under Government Auditing

Standards, which are described in the accompanying schedule of findings and questioned costsas items 2011-1,2011-2,2011-3,2011-5 and 2011-6. We also noted immaterial instances ofnoncompliance which are discussed in Part III, General Comments and RecommendationsSection of this report.

The City of Plainfield's response to the findings identified in our audit will be described in

the City's Corrective Plan on file in the City Clerk's Office. We did not audit the City's responseand, accordingly, we express no opinion on it.

This report is intended solely for the information of the City of Plainfield, County ofUnion, New Jersey, the Division of Local Government Services and federal and state auditagencies, and is not intended to be and should not be used by anyone other than thesespecified parties.

February 13, 2012 REGISTERED MU

27




CERTIFIED PUBLIC ACCOUNTANTS

308 East Broad Street , Westfield, New Jersey 07090-2122

Telephone 908-789-9300 Fax 908-789-8535


INDEPENDENT AUDITOR'S REPORT ON COMPLIANCEWITH REQUIREMENTS APPLICABLE TO EACH MAJOR FEDERAL

AND STATE FINANCIAL ASSISTANCE PROGRAM AND ONINTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE

WITH OMB CIRCULAR A -133 AND NEW JERSEY OMB CIRCULAR 04-04


City of PlainfieldCounty of Union

Plainfield, New Jersey 07061

Compliance

We have audited the compliance of the City of Plainfield, County of Union, with the typesof compliance requirements described in the U. S. Office of Management and Budget (OMB)Circular A-133 Compliance Supplement and the compliance requirements described in theState of New Jersey, Department of Treasury, Office of Management and Budget's State GrantCompliance Supplement that are applicable to each of its major federal and state programs forthe fiscal year ended June 30, 2011. The City of Plainfield's major federal and state programsare identified in the summary of auditor's results section of the accompanying Schedule ofFindings and Questioned Costs. Compliance with the requirements of laws, regulations,

contracts and grants applicable to each of its major federal and state programs is theresponsibility of the City of Plainfield's management. Our responsibility is to express an opinionon the City of Plainfield's compliance based on our audit.

28




We conducted our audit of compliance in accordance with U.S. generally acceptedauditing standards; the standards applicable to financial audits contained in Government

Auditing Standards, issued by the Comptroller General of the United States, audit requirementsprescribed by the Division of Local Government Services, Department of Community Affairs andthe provisions of U.S. Office of Management and Sudget (OMS) Circular A-133 "Audits ofStates, Local Governments and Non-Profit Organizations" and State of New Jersey OMSCircular 04-04, "Single Audit Policy for Recipients of Federal Grants, State Grants and StateAid." Those standards and provisions require that we plan and perform the audit to obtainreasonable assurance about whether noncompliance with the types of compliance requirementsreferred to above that could have a direct and material effect on a major federal and stateprogram occurred. An audit includes examining, on a test basis, evidence about the City ofPlainfield's compliance with those requirements and performing such other procedures as weconsidered necessary in the circumstances. We believe that our audit provides a reasonablebasis for our opinion. Our audit does not provide a legal determination on the City of Plainfield's

compliance with those requirements.

In our opinion, the City of Plainfield complied, in all material respects, with therequirements referred to above that are applicable to each of its major federal and stateprograms for the year ended June 30, 2011. However, the results of our audit disclosedimmaterial instances of noncompliance which are discussed in Part III, General Comments andRecommendations Section of this report.

Internal Control Over Compliance

The management of the City of Plainfield is responsible for establishing and maintainingeffective internal control over compliance with requirements of laws, regulations, contracts and

grants applicable to federal and state programs. In planning and performing our audit, weconsidered the City of Plainfield's internal control over compliance with requirements that couldhave a direct and material effect on a major federal or state program in order to determine ourauditing procedures for the purpose of expressing our opinion on compliance and to test andreport on internal control over compliance in accordance with U.S. OMS Circular A-133 andState of New Jersey OMS Circular 04-04 but not for the purpose of expressing an opinion on

the effectiveness of internal control over compliance. Accordingly, we do not express an

opinion on the effectiveness of the City of Plainfield's internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of acontrol over compliance does not allow management or employees, in the normal course ofperforming their assigned functions, to prevent, or detect and correct, noncompliance with a

type of compliance requirement of a federal program on a timely basis. A material weakness ininternal control over compliance is a deficiency, or combination of deficiencies, in internalcontrol over compliance, such that there is a reasonable possibility that material noncompliancewith a type of compliance requirement of a federal program will not be prevented, or detectedand corrected, on a timely basis.

29




Our consideration of the internal control over compliance was for the limited purposedescribed in the first paragraph of this section and would not necessarily identify all deficienciesin internal control that might be deficiency significant deficiencies or material weaknesses. Wedid not identify any deficiencies in internal control over compliance that we consider to bematerial weaknesses, as defined above.

This report is intended solely for the information of the City of Plainfield, County ofUnion, New Jersey, the New Jersey Local Government Services, and federal and state auditawarding agencies and is not intended to be and should not be used by anyone other thanthese specified parties.

REGISTERED M

February 13, 2012

30



SCHEDULE "1"

SHEET#1

CITY OF PLAINFIELDSCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


FEDERAL PASS THROUGH GRANT

FEDERAL GRANTOR /PASS THROUGH GRANTOR / C.FDA GRANTOR'S GRANT PERIOD AWARD 2010-2011 2010-2011 CUMULATIV

PROGRAM TITLE NUMBER NUMBER FROM TO AMOUNT RECEIPTS EXPENDITURES EXPENDITUR

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT

Economic Development Initiative - Special Project (Tepper's Bldg) 14.251 B-00-SP-NJ-0251 07/01/07 06/30/08 $ 462,500.00 $ $ $ 449,977

PASS THROUGH FROM COUNTY OF UNION

ARRA - Neighborhood Stabilization Program - Homebuyer

Assistance Program 14.256 B-08-U N-34-01 02 6/1/10 5/31/11 500,00000 $ $ 218,550.00 $ 218,550

Community Development Block Grant XXVIII 14.218 Various Various 1,546,596.00 $ $ 649.00 $ 1,295,490

Community Development Block Grant XXIX 14.218 Various Various 928,964.00 897,503

Community Development Block Grant XXX 14.218 Various Various 705,762.00 686,632

Community Development Block Grant XXXI 14.218 Various Various 862,50000 861,934

Community Development Block Grant XXXII 14.218 Various Various 899,280.00 826,870

Community Development Block Grant XXXIII 14.218 Various Various 859,67100 827,163

Community Development Block Grant XXXIV 14.218 Various Various 954,660.00 4,319.07 4,04410 912,119

Community Development Block Grant XXXV 14.218 Various Various 861,230 00 720,381.09 589,141.34 809,588

Community Development Block Grant XXXVI 14.218 Various Various 869,700.00 189,04764 242,233.63 242,233

$ 913,747.80 $ 836,068.07 $ ~ 5 3 5 7DEPARTMENT OF HEALTH AND HUMAN SERVICES

PASS THROUGH FROM STATE OF NEW JERSEY

Community Services Block Grant-2007 93.569 8050-215-052352-62 10/1/06 9/30/07 202,66600 $ $ $ 202,616

Community Serv',ces Block Grant-2008 93.569 8050-215-052352-62 10/1/07 9/30/08 209,225.00 209,132

Community Services Block Grant-2009 93.569 8050-215-052352-62 10/1/08 9/30/09 208,826.00 26,649.83 2,746.54 195,987

Community Services Block Grant-201 0 93569 2010-05235-0248-01 10/1/09 9/30/11 202,767.00 51,135.00 69,953 16 172,223

Community Services Block Grant-2011 93569 2011-05235-0340-00 10/1/10 9/30/11 89,196.00

ARRA - Community Services Block Grant 93.710 8050-215-052352-62 10/1/09 9/30/10 267,909.00 105,353.65 40,780.00 225,439

Local Public Health Emergency Response to H1 N1 93069 10-958-BT-L-1 10/1/09 8/30/10 122,31000 69,250.00 19,737.57 121,781

Pandemic Influenza Planning Phase II 93.283 07 -958-BT L-O 11/1/06 8/30/07 11,04200 10,704

Pandemic Influenza 93.283 1/1/08 8/9/08 9,86200

Reducing Sale of Tobacco to Teens 46042 4240-100-046-4213-130-J002-6120 7/1106 6/30/07 3,840.00Reducing Sale of Tobacco to Teens 46042 4240-100-046-4213-130-J002-6120 7/1/07 6/30/08 4,26000

Reducing Sale of Tobacco to Teens 46042 4240-100-046-4213-130-J002-6120 4/1/08 3/31/09 4,500.00

$ 252,388.48 $ ~ 2 1 7 2 7 $ 1,137,884

DEPARTMENT OF AGRICULTURE


Women, Infant, Children's Supplemental Feeding Program 10.557 253-WIC-07 7/1/06 6/30/07 543,400.00 $ $ $ 543,140

Women, Infant, Children's Supplemental Feeding Program 10.557 253-WIC-08 7/1/07 6/30108 602,400 00 (16,47376) 537,299

Women, Infant, Children's Supplemental Feeding Program 10.557 253-WIC-09 7/1/08 6/30/09 659,930.00 46,41800 587,451

Women, Infant, Children's Supplemental Feeding Program 10.557 253-WIC-10 7/1/09 6/30/10 778,800 00 369,04500 230,107.52 649,428

Women, Infant, Children's Supplemental Feeding Program 10.557 253-WIC-11 7/1/10 6/30/11 818,800.00 300,315.00 494,775.14 494,775

Child/Adult Food Program 10.558 3360-1 00-01 0-073-CCCC-6130 7/1/06 6/30/07 75,27564 75,275

Child/Adult Food Program 10.558 3360-100-010-073-CCCC-6130 7/1/07 6/30/08 74,795.44 74,693

Child/Adult Food Program 10558 3360-100-010-073-CCCC-6130 7/1/08 6/30/09 72,347.78 (536.54) 72,347

Child/Adult Food Program 10.558 3360-100-010-073-CCCC-6130 7/1/09 6/30/10 83,64972 45,809.20 24,887.79 78,137

Child/Adult Food Program 10.558 3360-1 00-01 0-073- CCCC-6 130 7/1/10 6/30/11 84,673 35 21,258 .24 30,265.35 30,265

$ 782,845.44 $ 763,025.50 $ 3,142,813

DEPARTMENT OF HOMELAND SECURITY

FEMA Grant -Assistance to Firefighters 97044 7/1/09 6/30/10 $ 431,05000 $ $ 219.00 $ 431,050

FEMA Grant - Firefighter's Match 97044 7/1/09 6/30/10 47,89400 47,894



SCHEDULE "1"

SHEET #2

CITY OF PLAINFIELDSCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


FEDERAL PASS THROUGH GRANT

FEDERAL GRANTOR IPASS THROUGH GRANTOR I C.F.DA GRANTOR'S GRANT PERIOD AWARD 2010-2011 2010-2011 CUMULATIVPROGRAM TITLE NUMBER NUMBER FROM TO AMOUNT RECEIPTS EXPENDITURES EXPENDITUR

$ $ 219.00 $ ~ 9 4 4 . 0DEPARTMENT OF ENERGY

Energy Efficiency and Conservation Grant 81.128 7/1/09 6/30/10 186,300.00 $ $ 23,05000 $____5,800

NATIONAL HIGHWAY TRAFFIC SAFETY ADMINISTRATIONClick It or Ticket 20.602 5/23/11 7/5111 4,000.00 $ $ $___ _,950

DEPARTMENT OF JUSTICE


Edward Byrne Memorial Justice Assistance Grant (JAG) 16.738 2006F-F5439-NJ-OJ 7/1/08 6/30/09 68,83110 $ $ $ 43,983ARRA - Edward Byrne Memorial Justice Assistance Grant (JAG) 16.804 2009-H0624-NJ-SBR 7/1/09 6/30/10 307,471.00 40,395.29 80,741Edward Byrne Memorial Justice Assistance Grant (JAG) 16.738 2007F-F5439-NJ-DJ 7/1/08 6/30109 42,967.50 7,821.87 2,448.85 41,246Edward Byrne Memorial Justice Assistance Grant (JAG) 16.738 2008F-F5439-NJ-DJ 7/1/07 6/30108 23,383.00 23,383.80

Edward Byrne Memorial Justice Assistance Grant (JAG) 16.738 7/1/09 6/30110 74,565.50

Edward Byrne Memorial Justice Assistance Grant (JAG) 16.738 2010-0J-BX-0449 711/10 6/30/11 250,000.00USA Swimming Foundation I New Jersey Regional Youth

Development Project 16541 2010-JL-FX-0396 111/11 1211111 72,000.00 24,000.00

Federal Bulletprool Partnership Program 16.579 30,923.34 15,441

$ 55,205.67 $ 42,844.14 $ 181,412U.S ENVIRONMENTAL PROTECTION AGENCY

Brownllelds Hazardous Substance Assessment Grant 66818 BF97271305-0 1011105 9130/10 200,000.00 114,31448 132.00 200,000Brownlields Assessment - Hazardous Substances 200,000.00 29,680.28 39,782.04 97,147Brownlields Petroleum Assessment Grant 66818 BF97271205-0 1011/05 9130110 200,000.00 3,375.07 197,890

Brownlields Assessment - Hazardous Oischarge - Petroleum 200,000 00 55,197.26 137,972

Brownlields Assessment - Lee Place 200,00000 12,54476 134,274.50 151,393

$ 156,539.52 $ 232,760.87 $ ~ 4 0 3 7GRAND TOTAL $ 2,160,726.91 $ 2,249,734.85 $ 13,793,271



CITY OF PLAINFIELD

SCHEDULE OF STATE GRANT AND STATE AID FINANCIAL ASSISTANCE


GRANT

STATE AWARD 2010-2011

STATE GRANTOR/PROGRAM TITLE ACCOUNT NUMBER AMOUNT RECEIPTS

DEPARTMENT OF HEALTH &SENIOR SERVICES

Public Health Priority Funding 4220-100-046-4535-109-J002-6020 $ 17,873.00 $

Childhood lead POisoning Prevention Program 4220-100-046-4535-129-J002-6140 32,000.00 32,000.00

lead Intervention for Children At Risk 24,000.00

Municipal Alliance on Alcohol and Drug Abuse-FY 2007 07-All-112 38,204.00

Municipal Alliance on Alcohol and Drug Abuse-FY 2008 08-All-112 37,509.00

Municipal Alliance on Alcohol and Drug Abuse-FY 2009 09-ALl-112 39,285.00

Municipal Alliance on Alcohol and Drug Abuse-FY 2010 33,660.00

Municipal Alliance on Alcohol and Drug Abuse-FY 2011 l l -Al l -118 39,285.00 27,339.50

Bilingual Day Care - FY 2008 7550-100-054-7550-284-llll-6030 203,088.00 7,705.75

Bilingual Day Care - FY 2009 7550-100-054-7550-284-llll-6030 209,075.00

Bilingual Day Care - FY 2010 7550-100-054-7550-284-lLll-6030 201,054.00

Bilingual Day Care - FY 2011 7550-100-054-7550-284-llll-6030 215,692.00 215,692.00

Bilingual Day Care - Abbott Board of Education - FY 2008 317,755.00 4,879.43

Bilingual Day Care - Abbott Board of Education - FY 2009 330,245.00



Bilingual Day Care - 4C's 3350-1 00-01 0-3350-031-CCCC-6130 67,237.01 17,933.00

Bilingual Day Care - 4C's 3350-100-010-3350-031-CCCC-6130 75,738.34 58,877.33

$ 711,140.00

DEPARTMENT OF TRANSPORTATION

1984 Trust Fund-Municipal Aid:

Grant Avenue - FY 2006 6320-480-078-6320-AJG-TCAP-601 0 264,000.00 $

West Fourth Street (Section 2) 250,000.00

South Second Street 239,161.00

Watchung Avenue 6320-480-078-6320-AKN-TCAP-601 0 295,063.00 221,297.25

Watchung Avenue 253,863.00

N.J. Transportation Trust - Grant Avenue 6320-480-078-6320-AIH-TCAP-601 0 250,000.00

N.J. Transportation Trust - North Avenue 6320-480-078-6320-AIC-TCAP-601 0 200,000.00

NJ DOT local Aid Bikeway Program 6320-480-078-6320-AIM-TCAP-60 10 300,000.00

NJ DOT North Avenue Roadway and Drainage 6320-480-078-6320-AJB-TCAP-601 0 309,054.00

NJ DOT Central Business District Streetscape 6320-480-078-6320-AG5-TCAP-601 0 90,000.00

NJ Transportation Enhancement Program - FY 2002 6320-480-078-6320-AA8-TCAP-60 10 50,000.00

2010 Bikeway Program 229,000.00

$ 221,297.25

DEPARTMENT OF COMMUNITY AFFAIRS

Special Legislative - Senior Citizens - FY 2002 02-100-022-8030-394-FFFF-6120 20,000.00 $

livable Communities Local library - FY 2005 60,000.00

livable Communities local library - FY 2006 175,000.00

$

2010-2011

EXPENDITURES

$ 5.50

10,785.00

32,134.48

6,486.96

8,320.65

62,448.45

178,409.17

(34.88)

(11,143.92)

274,386.66

17,972.01

$ 579,770.08

$

186,164.80

$ 186,164.80

$

$

$

$

$

$

$

$

SCHEDULE "2"SHEET #1

CUMULATIVE

E X P E N D I T U R E ~

16,533.0

31,990.0

38,204.0

37,509.0

39,285.0

32,134.4

197,830.4

209,075.0

201,054.0

178,409.1

312,875.5

330,245.0

301,793.7

274,386.6

67,237.0

2,268,562.0

258,411.0

250,000.0239,161.0

259,929.8

249,432.6

173,533.8

299,962.5

238,189.0

1,043.3

48,177.8

2,017,841.0

59,980.2

175,000.

234,980.2



CITY OF PLAINFIELD

SCHEDULE OF STATE GRANT AND STATE AID FINANCIAL ASSISTANCEFISCAL YEAR ENDED JUNE 30, 2011

GRANT


STATE GRANTOR/PROGR AM TITLE ACCOUN T NUMBER AMOUNT RECEIPTS

N.J.OFFICE of INFORMATION TECHNOLOGY

Enhanced 911 General Assistance 2034-1 00-082-SBE7 050-UOAB-6120 $ 44,132.00 $

Enhanced 911 General Assistance 2034-1 00-082-SBE7 050-UOAB-6120 343,336.00



Enhanced 911 Equipment Grant 2034-1 00-082-SBE7 050-UOAB-6120 31,095.99

$

DEPARTMENTOF TREASURY

Senior Citizens Center- FY 2008 104,126.00 $

Senior Citizens Center- FY 2009 09-APC-115 111,526.00

Senior Citizens Center- FY 2010 10-APC-117 104,126.00 104,126.00

Senior Citizens Center- FY 2011 11-APC-117 104,126.00 38,289.72

Smart Growth - Historic Trust 8049-734-022-8049-001-FOOO-6130 7,200.00

$ 142,415.72

DEPARTMENT OF ENVIRONMENTAL PROTECTION

Clean Communities Program-FY 2011 4900-765-042-4900-004-V42Y 6020 58,783.39 $ 56,985.95

Recycling Tonnage Program - FY 2011 48,797.20 23,563.96

Cool Cities Community Stewardship Incentive Program 4870-1 00-042-4870-1 01-V42F-6120 25,000.00

Hazard Discharge Site Remediation Fund 328,479.00

Hazard Discharge Site Remediation Fund - FY 2002 473,671.00

Hazard Discharge Site Remediation - South Second Street 1,000,000.00

Hazard Discharge Site Remediation - East Second Street 2,970.00

Hazard Discharge Site Remediation - Arlington Avenue 45,948.00Hazard Discharge Site Remediation - City Yard - P21545 64,108.00

Stormwater Regulation Program - 2007 20,619.00

Green Acres Program - Loan 575,000.00

Green Acres Program - Grant 575,000.00

Tree Planting Grant - FY 2004 4870-100-042-4GDE-079-V4A3-6120 2,250.00

Tree Planting Grant - FY 2009 9,000.00

Green Communities Grant 3,000.00 2,680.00

$ 83,229.91

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT

Historic Trust - City Hall Renovations - FY 2002 106,550.00 $

City Hall Historic Preservation 8049-734-022-8049-001-FOOO-6130 265,025.00 13,251.25

$ 13,251.25

2010-2011

EXPENDITURES

$ 870.20 $

$ 870.20 $

$ 16,744.24 $

63,604.70

$ 80,348.94 $

$ $

$ $

$ $

$ $

SCHEDULE "2"

SHEET #2

CUMULATIVE

EXPENDITURES

24,370.2

329,807.9

44,132.0

31,095.3

429,405.4

104,126.0

111,526.

104,126.0

4,800.0

324,578.0

25,000.

317,826.

463,266.

999,686.7

2,970.

45,816.4,740.1

2,500.

375,000.0

375,000.0

6,800.0

3,000.0

2,621,606.

3,643.2

264,871.

268,514.



CITY OF PLAINFIELD


GRANT


STATE GRANTOR/PROGRAM TITLE ACCOUNT NUMBER AMOUNT RECEIPTS

DEPARTMENTOF COMMERCE AND ECONOMIC DEVELOPMENT

Enterprise Zone Administration-FY 2003 Various $ 130,000.00 $ 5,810.72

Enterprise Zone Administrative - FY 2004 Various 160,000.00Enterprise Zone Administrative-FY 2005 Various 160,000.00

Enterprise Zone Administrative-FY 2006 Various 160,000.00



Enterprise Zone Administrative-FY 2009 2830-763-020-2830-021-EEEE-5825 152,102.50

Enterprise Zone Administrative-FY 2010 Various 100,003.29 99,884.84

Enterprise Zone Administrative-FY 2011 Various 90,003.00 53,624.57

Enterprise Zone Facade-FY 1999 Various 350,000.00

Enterprise Zone Storm Drainage-FY 2002 Various 415,000.00

Enterprise Zone Parking Meters-FY 2002 Various 80,000.00

Enterprise Zone Construction of Senior Center-FY 2003 Various 600,000.00 68,375.44

Enterprise Zone Park Madison Project-FY 2003 Various 300,000.00 99,943.74

Enterprise Zone Downtown Streetscape-FY 2003 Various 860,000.00

Enterprise Zone Public Works Maintenance,Equip. & Personnel Various 260,716.00

DEPARTMENT QF COMMERCE AND ECONOMIC DEVELOPMENT (continued)

Enterprise Zone Special Improvement District-FY 2005 Various 181,476.00 11,348.01

Enterprise Zone Planning Consultant Contracts-FY 2005 Various 100,000.00

Enterprise Zone Public Adm. And Marketing Program-FY 2005 Various 280,000.00

Enterprise Zone North Avenue Roadway Drainage-FY 2005 Various 100,000.00

Enterprise Zone Sign and Fac;:ade Phase III-FY 2006 Various 300,000.00 84,352.13

Enterprise Zone Sign and Fac;:ade Phase IV-FY 2011 Various 400,000.00

Enterprise Zone Retail Analysis & Attraction-FY 2006 Various 125,000.00

Enterprise Zone - Fees Needed to Advance Develop.-FY 2006 Various 20,000.00

Enterprise Zone - Transit Oriented Redevelopment Study Various 80,000.00

Enterprise Zone Small Business - KEAN University FY 2005 Various 50,000.00

Enterprise Zone Small BUSiness - KEAN University FY 2009 2830-763-020-2830-005-EEEE-5825 50,000.00 7,625.00

Enterprise Zone Small Business - Satellite Office Various 50,000.00 50,000.00

Enterprise Zone - Streetscape Program 2011-763-022-2830-005-EEEE-5825 116,300.00

Enterprise Zone - Smart Growth Various 100,000.00

Enterprise Zone - Police Officers-FY 2009 2830-763-020-2830-005-EEEE-5825 331,203.00 64,432.73

EnterpriseZone - Police Officers-FY 2010 Various 293,615.00 226,527.77

EnterpriseZone - Police Officers-FY 2011 Various 293,615.00

Enterprise Zone Public Safety - CCTV Various 100,000.00 32,000.00

Enterprise Zone Downtown Entertainment 2830-763-020-2830-005-EEEE-5825 30,000.00

$ 803,924.95

2010-2011

EXPENDITURES

$ $

85,143.71

35,178.66

2,573.77

250.00

7,231.80

83,527.13

79,990.51

50,000.00

(15,780.00)

$ 328,115.58 $

SCHEDULE "2"

SHEET #3

CUMULATIVE

EXPENDITURE

130,000.

160,000.0160,000.

156,466.

153,183.

117,325.7

148,071.9

96,996.

85,143.7

350,000.

413,851.

66,647.

856,335.1

228,000.

154,248.

98,004.

280,000.

45,683.

294,583.

2,334.

79,990.5

50,000.

50,000.

99,943.

331,203.

237,201.

64,220.

30,000.

4,939,436.9



STATE GRANTOR/PROGRAM TITLE

PASS THROUGH FROM COUNTY OF UNION

Senior Citizens' Arts Program-FY 2006

Senior Citizens' Arts Program-FY 2009

Senior Citizens' Arts Program·FY 2010

Summer Youth Employment - 2007

Mayor's Task Force

Summer Youth Employment - 2010

Safe Housing and Transportation-FY 2008

Safe Housing and Transportation·FY 2010

Open Space I Recreation I &Historic Preservation

Field of Dreams - FY 2002

Domestic Preparedness Equipment

Kids Recreational Trust - 2005





Recreation Equipment

Greening Union County Grant

HEART Grant· 2008

HEART Grant· 2009

DEPARTMENT OF LAW AND PUBLIC SAFETY

Body Armor Replacement Fund - FY 2007Body Armor Replacement Fund· FY 2008

Body Armor Replacement Fund - FY 2009

Body Armor Replacement Fund - FY 2010

Alcohol Education Rehabilitation Fund

Drunk Driving Enforcement Fund-FY 2006





Drunk Driving Enforcement Fund·FY 2011

You Drink, You Drive, You Lose - FY 2006

Highway Traffic Safety

Over The Limit, Under Arrest

Safe and Secure Communities Program· FY 2009



CITY OF PLAINFIELD


GRANT


ACCOUNT NUMBER AMOUNT RECEIPTS

$ 2,900.00 $

2,240.00

1,500.00 375.00

54,000.00

33,215.00

120,133.00

11,666.00

11,666.00 10,698.00

250,000.00

100,000.00

150,000.00

12,185.00

234,490.00

104,110.00

18,415.00

23,250.00

2,500.00

6,000.00

2,500.00

2,500.00

$ 11,073.00

1020·718-066·1020-001-YCJS·6120 13,420.26 $1020-718-066· 1020·001·YCJS·6120 14,600.77

1020·718·066· 1020·001-YCJS-6120 4,113.85

1020-718·066· 1020·001-YCJS-6120 28,130.98 11,853.97

232.05

6400-100-078-6400·YYYY 20,695.86

6400-100-078·6400-YYYY 3,979.65

6400·100·078·6400-YYYY 16,546.87

9735·760·098-Y900·001-X 100·6020 12,311.11

6400· 100-078-6400·YYYY 6,000.00

6400-100-078·6400-YYYY 4,476.09 4,000.00

1160-100-066-1160-125-YHTS-6020 4,000.00

2,000.00

4,000.00 4,000.00

1020· 100-066-1020-232-YCJF·6120 58,045.00

1020-100-066· 1020-232-YCJS-6120 60,000.00 13,045.00

1020· 100-066· 1020-232-YCJS-6120 51,901.00

$ 32,898.97

GRAND TOTAL $ 2,019,231.05

2010-2011

EXPENDITURES

$ $

800.00

10,698.13

9,232.87

493.20

13,996.33

$ 35,220.53 $

$ 4,761.25 $

2,344.31

1,539.01

1,787.44

7,300.00

6,000.00

4,000.00

212.40

2,000.00

1,800.00

$ 26,983.16 $

$ 1,237,473.29 $

SCHEDULE "2"

CUMULATIVE

EXPENDITURES

2,900.0

2,240.0

800.0

43,005.3

31,958.5

93,577.

11,166.

11,666.

248,025.2

100,000.

139,338.

12,185.

234,490.

91,715.7

3,415.0

21,206.

2,000.

___,049,689.

9,619.93,190.0

20,695.

3,979.0

11,941.

7,300.0

6,000.

4,000.

4,000.

2,000.0

1,800.

58,045.

15,000.

137,951.

14,292,565.



CITY OF PLAINFIELD

NOTES TO THE SCHEDULES OF EXPENDITURES OF FEDERAL AWARDSAND STATE FINANCIAL ASSISTANCE


NOTE 1. GENERAL

The accompanying schedules of expenditures of federal awards and state financial assistance

present the activity of all federal and state financial assistance programs of the City of Plainfield,

County of Union, New Jersey. All federal and state financial assistance received directly fromfederal or state agencies, as well as federal awards passed through other government agenciesis included on the Schedules of Expenditures of Federal Awards and State FinancialAssistance.

NOTE 2. BASIS OF ACCOUNTING

The accompanying schedules of expenditures of financial assistance are presented on theprescribed basis of accounting, modified accrual basis with certain exceptions, prescribed by

the Division of Local Government Services, Department of Community Affairs, State of NewJersey, that demonstrates compliance with the budget laws of New Jersey, which is a

comprehensive basis of accounting, other then U.S. generally accepted accounting principles.The basis of accounting, with exception, is described in Note 1 to the City's financial statements- regulatory basis.

NOTE 3. RELATIONSHIP TO FEDERAL AND STATE FINANCIAL REPORTS

Amounts reported in the accompanying schedules of expenditures may not necessarily agree

with the amounts reported in the related federal and state financial reports due to differing fiscalreporting periods.

37



NOTE 4. RELATIONSHIP TO FINANCIAL STATEMENTS - REGULATORY BASIS

Amounts reported in the accompanying schedules of expenditures agree with amounts reportedin the City's regulatory basis financial statements. These amounts are reported in the GrantFund.

Receipts:

Federal State Total

Grant Fund $ 2,160,726.91 $ 2,019,231.05 $ 4,179,957.96

$ 2,160,726.91 $ 2,019,231.05 $ 4,179,957.96

Expenditures:

Federal State Total

Grant Fund $ 2,249,734.85 $ 1,237,473.29 $ 3,487,208.14

$ 2,249,734.85 $ 1,237,473.29 $ 3,487,208.14

NOTE 5. OTHER

Matching contributions expended by the City in accordance with terms of the various grants arenot reported in the accompanying schedules of expenditures of federal awards and statefinancial assistance.

38



CITY OF PLAINFIELDUNION COUNTY, NEW JERSEY

SCHEDULE OF FINDINGS AND QUESTIONED COSTSFOR THE FISCAL YEAR ENDED JUNE 30, 2011

Section I - Summary of Auditor's Results

Financial Statements

(1) Type of Auditor Report Issued:

(2) Internal Control Over Financial Reporting:

Qualified

(a) Material weaknesses identified during the audit? Yes

(b) Significant deficiencies identified that are not considered to be

material weaknesses? Yes

(3) Noncompliance material to the financial statements noted duringthe audit? Yes

Federal Programs

(1) Internal Control Over Major Federal Programs:

(a) Material weaknesses identified during the audit?

(b) Significant deficiencies identified that are not consideredto be material weaknesses?

(2) Type of Auditor's Report issued on compliance for majorfederal program(s)?

(3) Any audit findings disclosed that are required to be reportedin accordance with Circular OMS A-133 and listed in Section IIIof this schedule?

(4) Identification of Major Federal Program(s):

39

No

None Reported

Unqualified

None Reported





Federal Programs (Continued)

Program

ARRA Neighborhood Preservation

Homebuyers Assistance

Community Development

Block Grant

ARRA Community Services

Block Grant

ARRA Edward Byrne Memorial

Justice Assistance Grant

Program Threshold Determination:

Grant

Number

14.256

14.218

93.710

16.804

Type A Federal Program Threshold> $300,000.00

Type S Federal Program Threshold <= $300,000.00

(6) Auditee qualified as a low-risk auditee under OMS Circular A-133? Yes

State Program(s)

(1) Internal Control Over Major State Programs:

(a) Material weaknesses identified during the audit?

(b) Significant deficiencies identified that are not

Considered to be material weaknesses?

(2) Type of Auditor's Report issued on compliance for majorstate program(s)?

(3) Any audit findings disclosed that are required to be reportedin accordance with N.J. OMS Circular 04-04 and listed in

Section III of this schedule?

40

No

None Reported

Unqualified

None Reported





State Program(s) (Continued)

Identification of Major State Program(s):

Program

Bilingual Daycare

DOT-WatchungAvenue

Grant Number

Various

6320-480-078-6320-AKN-TCAP-6010

(4) Program Threshold Determination:

Type A State Program Threshold> $300,000.00Type B State Program Threshold <= $300,000.00

(5) Auditee qualified as a low-risk auditee under OMB Circular 04-04? Yes

41





Section II - Financial Statement Audit - Reported Findings Under

Government Auditing Standards

Internal Control and Compliance Findings

2011-1

Finding:

Criteria:

Effect:

Cause:

The City did not update its accounting records for the General Fixed AssetsAccount Group for the year ended June 30, 2011.

New Jersey Administrative Code - N.J.A.C. 5:30-5.6 requires New JerseyMunicipalities to maintain a fixed assets accounting and reporting system.

The Independent Auditor's Report on the financial statements is qualified with

respect to the General Fixed Assets Account Group.

The financial records were not updated during SFY 2011 for fixed assetpurchases and retirements.

Recommendation:

2011-2

Finding:

Criteria:

Effect:

Cause:

The fixed asset records be updated for all additions and deletions.

The City did not maintain an accurate general ledger accounting system.

New Jersey Administrative Code - N.J.A.C. 5:30-5.7 requires New JerseyMunicipalities to have and maintain a general ledger for at least the Current Fund.

The City did not comply with N.J.A.C. 5:30-5.7 in that the general ledger balancesdid not agree to bank reconciliations and subsidiary records such as the tax proof,

revenue ledger, budget expenditure ledgers, check registers, etc.

An internal monthly procedure for reconciliation of the general ledger was notperformed.

Recommendation:

The Current Fund general ledger be accurately maintained and reconciled tosubsidiary records.

42





Section II - Financial Statement Audit - Reported Findings UnderGovernment Auditing Standards (Continued)

Internal Control and Compliance Findings (Continued)

2011-3

Finding:

Criteria:

Effect:

Cause:

The City has not reported the actuarial determined liabilities of its other Post

Employment Benefits (OPEB) as required by GASB Statement No. 45 and theDivision of Local Government Services, Department of Community Affairs, State ofNew Jersey.

GASB Statement No. 45, "Accounting and Financial Reporting for Employers forPost-Employment Benefits Other Than Pensions."

Local Finance Notices (LFN) 2009-13 and 2007-15 establish accounting andfinancial reporting requirements for other post-employment benefits.

The City has not complied with financial reporting requirements established by theLocal Finance Notices issued by the Division of Local Government Services.

The City has not accumulated the actuarial records needed to establish the OPEBliabilities.

Recommendation:

2011-4

Finding:

Criteria:

Effect:

Cause:

The City obtain the necessary actuarial information required to report the long-termliabilities related to its Other Post-Employment Benefits (OPEB) Programs.

Bank reconciliations are not performed accurately and are not completed in atimely manner.

Internal control over financial reporting.

The City does not have in place adequate controls and monthly financial statementclosing procedures to ensure that bank accounts are accurately and promptlyreconciled.

There was a vacancy in the position of certified municipal finance officer.

Recommendation:

The City establish monthly closing procedures to ensure that bank accounts areaccurately and promptly reconciled on a monthly basis.

43





Section II - Financial Statement Audit - Reported Findings UnderGovernment Auditing Standards (Continued)

Internal Control and Compliance Findings (Continued)

2011-5

Finding:

Criteria:

Effect:

Cause:

The City incurred over-expenditures of appropriation reserves, over-expenditures

of general capital improvement authorizations, and over-expenditures of grantprograms during SFY 2011.

Internal control over financial reporting; Local Fiscal Affairs Law, NJSA 40A:5-17;

NJAC 5:30-5.3

Expenditures were incurred for various departments salaries and wages and other

expenses for which sufficient appropriations were not available.

The existence of available appropriations was not determined prior to theexpenditure of funds.

Recommendation:

2011-6

Finding:

Criteria:

Effect:

Cause:

The City enhance internal controls over the authorization of expenditures to ensurethat sufficient appropriations exist and to prevent over-expenditures.

Official Minutes of the meetings of the City Council for the months of July through

December were not prepared in a timely manner and were not bound in officialminute books.

NJSA 40A:9-133

Minutes of official actions by the City Council were not available in all instances.

Unknown.

Recommendation:

Official minutes of actions taken by the City Council should be prepared in a timelymanner and such minutes should be bound in official minute books.

44





Section III - Findings and Questioned Costs Relative to Major Federal and State Programs

Federal Programs - None Reported

State Programs - None Reported

Status of Prior Year Audit Findings

Finding 2010-1

The City did not update its accounting records for the General Fixed Assets Account.

Current Status

This finding is repeated in the current year as finding 2011-1.

Finding 2010-2

The City did not maintain an accurate general ledger accounting system.

Current Status


Finding 2010-3

The City has not reported the actuarial determined liabilities of its other Post-EmploymentBenefits (OPEB) as required by GASB Statement No. 45 and the Division of Local GovernmentServices, Department of Community Affairs, State of New Jersey.

Current Status


45



CITY OF PLAINFIELD

UNION COUNTY, NEW JERSEY


Status of Prior Year Audit Findings (Continued)

Finding 2010-4

The City has not established monthly closing procedures to ensure that bank accounts are

accurately and promptly reconciled on a monthly basis.

Current Status


Finding 2010-5

The City has not enhanced internal controls over the authorization of expenditures to ensure

that sufficient appropriations exist and to prevent over-expenditures.

Current Status


Finding 2010-6

Official minutes of actions taken by the City Council have not been prepared in a timely mannerand such minutes were not bound in official minute books.

Current Status


46



PART III

CITY OF PLAINFIELD

STATISTICAL DATA

LIST OF OFFICIALS

GENERAL COMMENTS AND RECOMMENDATIONS

FISCAL YEAR ENDED JUNE 3D, 2011



COMPARATIVE STATEMENT OF OPERATIONS AND

CHANGE IN FUND BALANCE - CURRENT FUND


Fund Balance Utilized

Miscellaneous - From Other Than

Local Property Tax Levies

Collection of Delinquent Taxes

and Tax Title Liens

Collections of Current Tax Levy

Total Revenue

EXPENDITURES

Budget Expenditures:

Municipal Purposes

County Taxes

Local School District Taxes

Other Expenditures

Total Expenditures

Excess in Revenue


Expenditures Included Above Which are by Statute

Deferred Charges to Budget of Succeeding Year

Statutory Excess in Revenue

Fund Balance - July 1

Less: Utilization as AntiCipated Revenue

Fund Balance, June 30

YEAR 2011

AMOUNT

$ 1 900,000.00

19,907,30946

2,872,792.96

82,786,35824

$ 107,466,460.66

$ 69,458,05543

13,334,090.36

23,134,086.01

146,643.16

$ 106,072,874.96

$ 1,393,585.70

$ 58,000.00

$ 1,451,585.70

$ 2,684,022.38

$ 4,135,608.08

1,900,000.00

$ 2,235,60808

47

YEAR 2010

."& AMOUNT ."&

1.77% $ 2,500,000.00 2.34%

18.52% 22,520,117.85 21.04%

2.67% 2,775,97949 2.59%

77.04% 79,215,292.39 74.03%

100.00% $ 107,011,389.73 100.00%

6548% $ 71,106,421.13 67.32%

12.57% 13,255,300.36 12.55%

21.81% 20,948,782.00 19.83%

0.14% 313,351.69 0.30%

100.00% $ 105,623,855.18 100.00%

$ 1,387,534.55

$ 439,533.96

$ 1,827,068.51

$ 3,356,953.87

$ 5,184,022.38

2,500,000.00

$ 2,684,02238



COMPARATIVE STATEMENT OF OPERATIONS AND

CHANGE IN FUND BALANCE - SEWER UTILITY OPERATING FUND

YEAR 2011 YEAR 2010

AMOUNT .% AMOUNT .%


Utility Capital Surplus Anticipated $ 0.00% $ 86,192.16 97.60%

Miscellaneous 207.07 100.00% 2,118.60 2.40%

Total Revenue $ 207.07 100.00% $ 88,310.76 100.00%

EXPENDITURES

Budget Expenditures:

Debt Service $ 84,274.99 100.00% $ 79,066.44 100.00%

Total Expenditures $ 84,274.99 10000% $ 79,066.44 10000%

Excess in (Deficit) Revenue $ (84,067.92) $ 9,244.32

Adjustments to Income Before Fund Balance

Realized from General Budget for

Anticipated Deficit $ 84,067.92 $

Fund Balance - July 1 $ 19,079.76 $ 9,835.44

Fund Balance, June 30 $ 19,079.76 $ 19,079.76

48



COMPARATIVE SCHEDULE OF TAX RATE INFORMATION

CALENDAR CALENDAR

YEAR YEAR

2011 2010

Municipal $ 4.005 $ 3.968

County 1.017 1.005

County Open Space 0.040 0.040

Local School 1.837 1.735

Total Tax Rate $ 6.899 $ 6.748

Assessed Valuations:

$ ==1=,2=5=4=,7=6=8,==5=80=.0=0=011

2010

2009

$ ====1,=25=9=,3=2=1=,6=30=.0=,=0=

COMPARISON OF TAX LEVIES ANDCOLLECTION CURRENTLY

CALENDAR

YEAR

2009

$ 3.593

0.972

0.043

1.601

$ 6.209

$ ==1=,2=6=5=,1=8=1,=0=18=.0=0=

A study of the tabulation could indicate a possible trend in future tax levies. A decreasein the percentage of current collection could be an indication of a probable increase in future taxlevies.

PERCENTAGE

CASH OFYEAR ENDED TAX LEVY COLLECTIONS COLLECTION

June 30, 2011 $ 87,284,751.61 $ 82,786,358.24 94.84%

June 30, 201O 82,622,201.8 8 79,215,292 .39 95.87%

June 30,2009 76,200,922.16 73,510,341.74 96.46%

49



DELINQUENT TAXES AND TAX TITLE LIENS

This tabulation includes a comparison, expressed in percentage of the total of delinquenttaxes and tax title liens, in relation to the tax levies of the last three years.

AMOUNT OF AMOUNT OF PERCENTAGEYEAR TAX TITLE DELINQUENT TOTAL OF

ENDED LIENS TAXES DELINQUENT TAX LEVY

June 30, 2011 $ 884,749.64 $ 3,643,648.83 $ 4,528,398.47 5.19%

June 30, 2010 415,725.28 3,146,032.17 3,561,757.45 4.31%

June 30, 2009 464,592.55 2,874,707.14 3,339,299.69 4.38%

PROPERTY ACQUIRED BY TAX TITLE LIEN LIQUIDATION

The value of property acquired by liquidation of tax title liens on June 30, on the basis ofthe last assessed valuation of such properties was as follows:

YEAR ENDED

June 30, 2011

June 30, 2010

June 30, 2009

AMOUNT

$ 7,178,604.19

7,135,452.90

7,135,452.90

COMPARATIVE SCHEDULE OF FUND BALANCES

Current Fund

Sewer Utility Fund

YEAR ENDED

June 30, 2011June 30, 2010June 30, 2009June 30, 2008

June 30, 2007

June 30, 2011June 30, 2010June 30, 2009June 30, 2008June 30, 2007

50

BALANCE

$2,235,608.082,684,022.393,380,203.883,581,418.01

2,771,745.39

$ 19,079.7619,079.769,835.449,835.449,835.44

UTILIZEDIN BUDGET OF

SUCCEEDING YEAR

$725,000.001,900,000.002,500,000.002,300,000.00

2,300,000.00

$ -0--0--0--0--0-



OFFICIALS IN OFFICE AND SURETY BONDS

The following officials were in office as of June 30, 2011:

AMOUNTNAME TITLE OF BOND

Sharon Robinson-Briggs Mayor $150,000.00

Adrian 0. Mapp Council N1ember **

Rebecca Williams Council N1ember **

Vera Greaves Council N1ember **

William Reid Council N1ember **

Cory Storch Council N1ember **

Annie C. McWilliams Council N1ember **

Bridget Rivers Council N1ember **

Daniel Williamson Corporation Counsel *

Laddie W yatt City Clerk, AssessmentSearch Officer (to 1/1/2011) $75,000.00

Abubakar Jalloh City Clerk, Assessment *

Search Officer (from 2114/11)

Bibi Taylor City Administrator (to 312011)

David Kochel City Administrator (from 6/2011 )

Alfred R. Restaino Jr. Director of Administrationand Finance

Ronald Wayne Zilinski Chief Financial Officer

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OFFICIALS IN OFFICE AND SURETY BONDS (CONTINUED)

NAME TITLE

Maria Glavan Tax Collector

Martin Hellwig Director of Public Safety

Joan Robinson Gross Magistrate

Susan Sanchez Municipal Court Administrator

Tracy Bennett Assessor

* $15,000.00 Public Employee's Blanket Bond** $25,000.00 Faithful Performance Blanket Position Bond

AMOUNT

OF BOND

$250,000.00

*

***

***

*

*** $55,000.00 Faithful Performance Blanket Position Bond - Municipal Court Personnel

All of the bonds were examined and were properly executed.

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GENERAL COMMENTS AND RECOMMENDATIONS



GENERAL COMMENTS

CONTRACTS AND AGREEMENTS REQUIRED TO BE

ADVERTISED FOR (N.J.S.A. 40A:11-4)

Every contract or agreement for the performance of any work or the furnishing or hiring

of any materials or supplies, the cost or the contract price whereof is to be paid with or out ofpublic funds, not included within the terms of Section 3 of this act, shall be made or awardedonly by the governing body of the contracting unit after public advertising for bids and biddingtherefore, except as is provided otherwise in this act or specifically by any other law. No work,materials or supplies shall be undertaken, acquired or furnished for a sum exceeding in theaggregate the amount set forth in or the amount calculated by the Governor pursuant to Section3 of P.L. 1971 c. 198 (CAOA:11-3), except by contract or agreement.

Effective July 1, 2005, the bid threshold in accordance with N.J.S.A. 40A: 11-4 is

$26,000.00.

The governing body of the Municipality has the responsibility of determining whether the

expenditures in any category will exceed $26,000.00 within the fiscal year. Where questionarises as to whether any contract or agreement might result in violation of the statute, the CityCounsel's opinion should be sought before a commitment is made.

The minutes indicated that bids were requested by public advertising for the followingitems: Resurfacing Various Streets, Reconstruction of Roosevelt Avenue, Removal ofUnderground Storage Tanks.

Inasmuch as the system of records did not provide for an accumulation of payments forcategories for the performance of any work or the furnishing or hiring or any materials orsupplies, the results of such an accumUlation could not reasonably be ascertained.Disbursements were reviewed, however, to determine whether any clear cut violations existed.

Our audit of expenditures did not reveal any individual payments, contracts or agreementsin excess of $26,000.00 "for the performance of any work or the furnishing or hiring of anymaterial, supplies or services, other than those where bids had been previously sought by publicadvertisement or where a resolution had been previously adopted under the provisions ofN.J.S.A. 40A: 11-6."

CONTRACTS AND AGREEMENTS REQUIRED TO BEADVERTISED FOR (N.J.S.A. 40A: 11-4) (CONTINUED)

The minutes indicate that resolutions authorizing contracts or agreements for"Professional Services" per N.J.S.A. 40A: 11-5 were awarded during 2011 for the professional

services:Engineering Services

Auditing Services

Financial Advisory Services

Stormwater Management Services

Legal Consultants & Bond Counsel

Redevelopment Counsel

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Bond Counsel

Litigation/Defense Counsel

Tax Appeals Counsel

Worker's Compensation Counsel

Environmental Services

Risk Management



COLLECTION OF INTEREST ON DELINQUENTTAXES AND ASSESSMENTS

The statute provides the method for authorizing interest and the maximum rates to becharged for the nonpayment of taxes or assessments on or before the date when they wouldbecome delinquent.

The governing body on January 18, 2011 adopted the following resolutions authorizinginterest to be charged on delinquent taxes:

RESOLVED, by the City Council of the City of Plainfield, County of Union, Stateof New Jersey as follows:

1. The Tax Collector is hereby authorized and directed to charge 8% per annumon first $1,500.00 of taxes becoming delinquent after the due date and 18%per annum on any amount in excess on $1,500.00, the same to be calculatedfrom the date the tax was payable until the date of actual payment.

2. There will be a ten (10) day grace period of quarterly tax payments made bycash, check or money order.

3. Any payments made after the ten (10) day grace period will revert the interestcharge back to the original due date.

4. The Tax Collector is directed to charge a 6% penalty on any delinquency in

excess of $10,000.00 (inclusive of interest, said delinquency is calculated tothe end of the fiscal year) that remains delinquent at the end of the fiscalyear, for that fiscal year.

5. The Tax Collector is hereby authorized to charge a fee of $25.00 to cover allcosts associated with the mailing of each notice on a particular property, not

to exceed two (2) mailings per property.

TAX TITLE LIENS

The last tax sale for unpaid municipal taxes was held in June 2011.

Inspection of tax sale certificates on file revealed that all tax sale certificates wereavailable for audit.

VERIFICATION OF DELINQUENT TAXES AND OTHER CHARGES

A test verification of delinquent charges and current payments was made in accordance

with the regulations of the Division of Local Government Services, including the mailing ofverification notices as follows:

TYPE

Payment of 2011 Taxes

Delinquent Taxes

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100

50



OTHER COMMENTS

Interfund Balances

Transactions invariably occur in one fund which require a corresponding entry to bemade in another fund, thus creating interfund balances. Reference to the various balance

sheets show the interfund balances remaining at year end. As a general rule all interfundbalances should be closed out as of the end of the year.

Numerous interfund balances existed as of June 30, 2011 which should be liquidated.

Tax Collector

The monthly tax collector's reports were not filed with the finance office on a timelybasis.

A detailed analysis of tax sale premiums at year end was not available.

A detailed analysis of redemptions of outside liens at year end was not available.

Third party lien redemptions were not remitted to the outside lienholders in a timelymanner.

Tax receipts are not deposited within 48 hours of receipt.

The City has a purchasing division which is responsible for all the purchasing needs ofthe various divisions, including obtaining prices, bids, quotes, awarding contracts, etc. Wenoted that numerous purchases are made directly by various division heads and not through the

Division of Purchasing as required by the City's administrative code. As a result, funds are notencumbered against amounts appropriated before goods or services are ordered andpurchases are made without any certification of availability of funds obtained from theComptroller. In effect, the controls that minimize the possibility of over-expenditures andunauthorized purchases are not in operation. In addition, the encumbrance accounting systemrequired by the Division of Local Government Services cannot be adequately maintained.

We noted that numerous purchase orders from prior years are still open in the grant fundand the general capital fund. Purchase orders should be reviewed periodically and cancelled ifno longer valid.

Our review of expenditures disclosed that purchases of services were not always

charged to the correct budget line item.

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OTHER COMMENTS (CONTINUED)

Grants

There exists numerous grants receivable and appropriated grant reserves from prioryears which should be reviewed and cleared of record.

There are numerous inactive accounts in the grant appropriation ledger which should be

cancelled of record.

Surety Coverage

The Bond covering the Tax Collector was below the statutory minimum coverage by

approximately $47,000.00.

Departments

Outside departments did not turn over all funds to the Finance Office within 48 hours of

receipt per N.J.S.A. 40A:5-15.

Not all outside departments maintained accurate records of receipts collected.

Receipts collected by outside departments could not always be reconciled with therecords of the Finance Office.

Animal Control

Monthly animal control reports filed with the State of NJ were not filled out accurately.

Trust Funds

The City has adopted the following Dedication by Rider resolutions which were deniedby the State because the supporting documentation was not submitted to the State:

Self InsuranceRevolving Loan Program - yth Street PartnershipWorkers CompensationSelf-Insurance - Medical

Other trust fund reserves should be reviewed to ensure that reserves that are approvedriders; otherwise, ineligible trust reserves should be cancelled record.

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OTHER COMMENTS (CONTINUED)

Finance Office

The City's sewer utility operating fund balance sheet contains balances for receivablesand utility overpayments for which no support is available. Unsupported balance sheet items in

the sewer utility fund should be cancelled of record.

The City has a payment in lieu of taxes (PILOT) agreement with the Park Madisonproject. Payments were not made to the City in a timely manner for this project. Efforts shouldbe made to collect outstanding PILOT fees receivable. In addition, the City did not make therequired 5% payments to the County of Union for PILOT payments received.

A Corrective Action Plan for the Fiscal Year 2010 audit has not been filed with the

Division of Local Government Services in accordance with Local Finance Notice #97-16.

We noted that there was an expenditure not charged to the correct budget line item.

Payroll

In our review of payroll we noted the following:

Vacation, sick time and comp time are not always charged out correctly.

The City uses an outside service provider to calculate and disburse payroll taxes. PerN.J.A.C. 5:30-17.6 the contract authorizing such service must meet certain requirementsincluding provisions that require the provider to be responsible for any errors or omissions andto maintain insurance to indemnify the City in such cases.

The code also requires that a resolution of the governing body be passed authorizing the

provider to perform the disbursement function. The resolution is also required to designate aresponsible individual to authorize and supervise the activities of the provider. No resolutionauthorizing the service or designating an individual to authorize and supervise the activities ofthe provider was available for audit.

The City is also required by the code, to monitor the internal controls of the provider.The City did not confirm the payment of federal or state payroll taxes for Fiscal Year 2011.

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RECOMMENDATIONSPurchasing:

*That all City purchases be made through the Purchasing Agent.

*That the encumbrance accounting system required by the Division of Local Government

services be adequately maintained.

*That open purchase orders be reviewed periodically and cancelled if no longer valid.

Tax Collector:

That all tax receipts be deposited within 48 hours of receipt.

*That a detailed analysis of tax sale premiums and outside lien redemption balances atyear end be maintained.

*That third party lien redemptions be remitted to the outside lienholders in a timely

manner.

That the Tax Collector's monthly reports be filed with the Finance Office on a timelybasis.

Finance:

*That the Current Fund General Ledger be accurately maintained.

*That the City obtain the necessary actuarial information required to report the long-termliabilities related to its Other Post-Employment Benefits (OPEB) Programs.

*That grants receivable and appropriated grant reserves from prior year be reviewed andcleared of record where appropriate; the grant appropriation ledger should then be

reviewed for proper disposition.

*That the City establish monthly closing procedures to ensure that bank accounts areaccurately and promptly reconciled on a monthly basis.

*That Dedication by Rider approval be requested from the State of New Jersey for Trustreserves and that Trust reserves not eligible for rider approval be cancelled of record.

*That the City enhance internal controls over the authorization of expenditures to ensurethat sufficient appropriations exist and to prevent overexpenditures.

*That interfund balances be cleared of record.

*That unsupported balance sheet items in the sewer utility fund be cancelled of record.

*That efforts be made to collect delinquent Payment in Lieu of Taxes (PILOT)receivables.

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RECOMMENDATIONS (CONTINUED)

Finance (continued):

*That all the County portion of PILOT payments be remitted to the County of Union.

That a corrective action plan be filed with the Division of Local Government Services ona timely basis.

That expenditures be reviewed to ensure that they are charged to the correct budgetingline item.

Payroll:

That vacation, sick and comp time be reviewed to ensure that it is charged correctly.

That the City's use of payroll processing and disbursement services be brought intocompliance with the requirements of N.J.A.C. 5:30-17.

Departments:

*That all departments remit funds collected to the Finance Office within 48 hours ofreceipt.

*That monthly animal control State reports be reconciled with license fees collected.

That all City Departments maintain accurate records of monies collected.

That receipts collected by the City's Departments be reconciled with the amountsrecorded by the Finance Office.

City Clerk:

*That official minutes of actions taken by the City Council should be prepared in a timelymanner and should be bound in official minute books.

Fixed Assets:

*That the Fixed Assets Ledger be updated for all additions and deletions.

Surety Coverage:

That the surety bond covering the Tax Collector be increased to at least the minimumestablished by N.J.A.C. 5:30-8.3.

*Unresolved prior year recommendations

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plainfield city fy 2011 audit report

Documents