Spreadsheet Calculator 46550 | Gfoa Revenue Loss Calculator Nj

Partial file snippet.

Sheet 1: SUMMARY

	
	
	
	
	
	
	
	
	
	
		
 
		
		ARPA Revenue Replacement Calculator
		
	
		
	
		

		

		

		

		

		

		Adapted for New Jersey Municipalities by 
		

		

	
	
		

		

		

		

		

		

		

		

		

		

		
 
		
		
	
		Background Information 
		

		

		

		

		

		

		

		

		

		
	
		

		

		

		

		

		

		Notes: 
		

		

		

		
	
		1) 
		Fiscal Year End
		

		

		December
		

		

		

		

		

		
	
		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Base Year Revenue Period
		

		

		12/31/2019
		

		FY used for base year calculation
		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

	
	
		2) 
		Fiscal or Calendar Year
		

		

		Calendar
		

		ARPA allows measuring calendar or fiscal year
		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

	
	
		3) 
		Calculation Date
		

		

		12/31/2020
		

		Select date for end of period to calculate loss
		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Number of Months 
		

		

		12
		

		Months between Base Year and Calculation Date
		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

	
	
		Estimate Revenue 
		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

	
	
		3) 
		Base Year Revenue
		

		

		 $1 
		

		Use Worksheet to Calculate 
		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

	
	
		4) 
		Growth Rate
		

		

		5.2%
		

		Use Worksheet to Calculate 
		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Counterfactual Revenue
		

		

		 $1 
		

		Estimated Revenue Without Pandemic
		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

	
	
		5) 
		Actual Revenue 
		

		

		 $1 
		

		Use Worksheet to Calculate 
		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

	
	
		Reduction in Revenue 
		

		

		

		

		

		

		Period Ended
		12/31/2020
		

		

		

	
	
		

		Revenue Reduction 
		

		

		 $0 
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Revenue Reduction %
		

		

		-4.9%
		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

		

	



Sheet 2: BASE YEAR REVENUE

	
	
	
	
	
	
	
	
		

		Base Year Revenue Worksheet
		

		
 
		
		

		Summary
		Adapted for New Jersey Municipalities by 
		
 
		
		
	
		

		Fiscal Year Ended
		12/31/2019
		

		

		

		
	
		FCOA Code
		Revenue Source 
		Base Revenue (Yes/No)
		Amount 
		

		

		

		
	
		

		Surplus Anticipated
		Prior year surplus used as revenue in the budget
		

		

		

		
	
		

		Surplus Anticipated
		

		

		

		

		

		

		

	
	
		08-101
		Surplus Anticipated
		Yes
		 $1 
		

		

		

		

		

	
	
		08-102
		Surplus Anticipated with Prior Written Consent of Dir of Local Gov. Services
		Yes
		

		

		

		

		

		

	
	
		

		Municipal Taxes
		Municipal property taxes and receipts from delinquent taxes
		

		

		

		

		

	
	
		

		Municipal Taxes
		

		

		

		

		

		

		

	
	
		

		Municipal Tax Levy
		Yes
		

		

		

		

		

		

	
	
		

		Receipts from Delinquent Taxes
		Yes
		

		

		

		

		

		

	
	
		

		Local Revenues
		Locally generated revenues
		

		

		

		

		

	
	
		08-103
		Licenses: Alcoholic Beverages
		Yes
		

		

		

		

		

		

	
	
		08-104
		Licenses: Other
		Yes
		

		

		

		

		

		

	
	
		08-105
		County Clerk, Sheriff, Surrogate, and Other Fees and Permits
		Yes
		

		

		

		

		

		

	
	
		08-107
		Hotel Occupancy Tax (Section A & G)
		Yes
		

		

		

		

		

		

	
	
		08-108
		Beach Fees
		Yes
		

		

		

		

		

		

	
	
		08-109
		Other Fines and Costs
		Yes
		

		

		

		

		

		

	
	
		08-110
		Municipal/County Court Fines and Costs
		Yes
		

		

		

		

		

		

	
	
		08-111
		Parking Meter Revenue
		Yes
		

		

		

		

		

		

	
	
		08-112
		Interest and Costs on Taxes
		Yes
		

		

		

		

		

		

	
	
		08-113
		Interest on Investments
		Yes
		

		

		

		

		

		

	
	
		08-114
		Anticipated Utility Operating Surplus
		Yes
		

		

		

		

		

		

	
	
		08-115
		Interest and Costs on Assessments
		Yes
		

		

		

		

		

		

	
	
		08-118
		Rental of Municipally Owned Property
		Yes
		

		

		

		

		

		

	
	
		08-120
		Rental Registration Fees
		Yes
		

		

		

		

		

		

	
	
		08-123
		Sewer Service Fees (No Sewer Utility)
		Yes
		

		

		

		

		

		

	
	
		08-125
		Board of Health Fees
		Yes
		

		

		

		

		

		

	
	
		08-129
		Foreclosed Property Registration Fees
		Yes
		

		

		

		

		

		

	
	
		08-134
		Other Fees
		Yes
		

		

		

		

		

		

	
	
		08-146
		Planning & Zoning Fees
		Yes
		

		

		

		

		

		

	
	
		08-210
		Payments in Lieu of Taxes (PILOT) (Local Revenues)
		Yes
		

		

		

		

		

		

	
	
		08-229
		Other Local Revenue
		Yes
		

		

		

		

		

		

	
	
		

		Intergovernmental Revenue
		Amount of revenue in the form of grants or reimbursement for services 
		

		

		

		

		

	
	
		

		Public and Private Programs Offset by Revenues 
		

		

		

		

		

		

		

	
	
		10-500 - 10-690
		State Grants
		Yes
		

		

		

		

		

		

	
	
		10-691 - 10-869
		Federal Grants (including State Grants financed from Federal Grants)
		No
		

		

		

		

		

		

	
	
		12-501 - 12-890
		Public and Private Contributions
		Yes
		

		

		

		

		

		

	
	
		10-870 - 10-890
		All Other Grants
		Yes
		

		

		

		

		

		

	
	
		

		Shared Services Revenue
		

		

		

		

		

		

		

	
	
		11-102
		Shared Services - Tax Assessor
		Yes
		

		

		

		

		

		

	
	
		11-103
		Shared Services - Tax Collector
		Yes
		

		

		

		

		

		

	
	
		11-104
		Shared Services - Chief Financial Officer
		Yes
		

		

		

		

		

		

	
	
		11-105
		Shared Services - Public Works Department
		Yes
		

		

		

		

		

		

	
	
		11-106
		Shared Services - Police Department
		Yes
		

		

		

		

		

		

	
	
		11-107
		Shared Services - Trash and Recycling Collection
		Yes
		

		

		

		

		

		

	
	
		11-108
		Shared Services - Municipal Court
		Yes
		

		

		

		

		

		

	
	
		11-109
		Shared Services - Fire Department/District
		Yes
		

		

		

		

		

		

	
	
		11-110
		Shared Services - Board of Education
		Yes
		

		

		

		

		

		

	
	
		11-111
		Shared Services - Social Service Functions
		Yes
		

		

		

		

		

		

	
	
		11-112
		Shared Services - Purchasing
		Yes
		

		

		

		

		

		

	
	
		11-113
		Shared Services - Animal Control Services
		Yes
		

		

		

		

		

		

	
	
		11-114
		Shared Services - Health Services
		Yes
		

		

		

		

		

		

	
	
		11-115
		Shared Services - Dispatch / 911
		Yes
		

		

		

		

		

		

	
	
		11-116
		Shared Services - County
		Yes
		

		

		

		

		

		

	
	
		11-117
		Shared Services - Transportation Services
		Yes
		

		

		

		

		

		

	
	
		11-118
		Shared Services - Construction Office
		Yes
		

		

		

		

		

		

	
	
		11-119
		Other Shared Services
		Yes
		

		

		

		

		

		

	
	
		

		Uniform Construction Code Revenue
		Uniform Construction Code revenue
		

		

		

		

		

	
	
		

		Uniform Construction Code Revenue
		

		

		

		

		

		

		

	
	
		08-160
		Uniform Construction Code Fees
		Yes
		

		

		

		

		

		

	
	
		08-161
		Additional Uniform Construction Code Fees
		Yes
		

		

		

		

		

		

	
	
		08-162
		Other Uniform Construction Code Revenue
		Yes
		

		

		

		

		

		

	
	
		

		Additional Revenues Offset by Appropriations
		Other revenues offset by appropriations
		

		

		

		

		

		

	
	
		

		Uniform Construction Code Revenue
		

		

		

		

		

		

		

	
	
		09-235
		Supplemental Social Security Income
		Yes
		

		

		

		

		

		

	
	
		09-240
		Division of Developmental Disabilities (DDD) Assessment Program
		Yes
		

		

		

		

		

		

	
	
		09-245
		State Assumption of Costs of County Social & Welfare Services & Psychiatric Facilities - Other
		Yes
		

		

		

		

		

		

	
	
		

		Other Special Items of Revenue
		Amount of other special items of revenue
		

		

		

		

		

	
	
		

		Other Special Items of Revenue
		

		

		

		

		

		

		

	
	
		08-100
		Other Special Items
		Yes
		

		

		

		

		

		

	
	
		08-106
		Uniform Fire Safety Act
		Yes
		

		

		

		

		

		

	
	
		08-116
		Utility Operating Surplus of Prior Year
		Yes
		

		

		

		

		

		

	
	
		08-117
		Cable TV Franchise Fee
		Yes
		

		

		

		

		

		

	
	
		08-122
		Water & Sewer Utility Operating Fund - Management Fee
		Yes
		

		

		

		

		

		

	
	
		08-124
		Reserve for Sale of Municipal Assets
		Yes
		

		

		

		

		

		

	
	
		08-126
		School Resource Officer Revenue
		Yes
		

		

		

		

		

		

	
	
		08-130
		Payments in Lieu of Taxes (PILOT) (Section G)
		Yes
		

		

		

		

		

		

	
	
		08-132
		Host Benefit Fee
		Yes
		

		

		

		

		

		

	
	
		08-133
		Off-Duty Police Administrative Fees
		Yes
		

		

		

		

		

		

	
	
		08-225
		Open Space Trust Fund - Debt Service
		Yes
		

		

		

		

		

		

	
	
		08-227
		Reserve for Payment of Debt
		Yes
		

		

		

		

		

		

	
	
		08-228
		General Capital Fund Balance
		Yes
		

		

		

		

		

		

	
	
		

		Proceeds from Issuance of Debt
		No
		

		

		

		

		

		

	
	
		

		Trust Revenue
		No
		

		

		

		

		

		

	
	
		

		Refunds and Other Correcting Transactions
		No
		

		

		

		

		

		

	
	
		08-240
		Unspecified Other Special Items
		Yes
		

		

		

		

		

		

	
	
		

		Total
		

		 $1 
		

		

		

		

		

	
	
		

		Total Included in Base Revenue
		

		 $1 
		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

	
	
		

		*  "116 The interim final rule would define tax revenue in a manner consistent with the Census Bureau’s definition of tax revenue, with certain changes (i.e., inclusion of revenue from liquor stores and certain intergovernmental transfers)."  GFOA confirmed with Treasury that “Liquor Store Revenue” refers to gross receipts, which includes revenue and any applicable taxes. The Footnote is intended to clarify that “Liquor Store Revenue” is treated as “Tax Revenue” and would be included in Base Revenue.
		

		

		

		

		

	



Sheet 3: GROWTH RATE

	
	
	
	
	
	
	
		

		Growth Rate Calculation
		

		

		

		

		
 
		
		Summary
		Adapted for New Jersey Municipalities by 
		

		

	
	
		

		

		

		

		

		

		

		

		
 
		
		
	
		

		NOTE: This form is only required if annual revenue growth prior to the pandemic exceeds 5.2%.  If not, 5.2% rate of growth will be used
		

		

		
	
		

		

		Base Revenue
		FY Ended
		FY Ended
		FY Ended
		FY Ended
		

		

		
	
		FCOA Code
		Revenue Source 
		 (Yes/No)
		12/31/2016
		12/31/2017
		12/31/2018
		12/31/2019
		

		

		

		

	
	
		

		Surplus Anticipated
		

		Prior year surplus used as revenue in the budget
		

		

		

		

	
	
		

		Surplus Anticipated
		

		

		

		

		

		

		

		

		

	
	
		08-101
		Surplus Anticipated
		Yes
		 $-   
		 $-   
		 $-   
		 $1 
		

		

		

		

	
	
		08-102
		Surplus Anticipated with Prior Written Consent of Dir of Local Gov. Services
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		

		Municipal Taxes
		

		Municipal property taxes and receipts from delinquent taxes
		

		

		

		

		

		

		

	
	
		

		Municipal Taxes
		

		

		

		

		

		

		

		

		

	
	
		

		Municipal Tax Levy
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		

		Receipts from Delinquent Taxes
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		

		Local Revenues
		

		Locally generated revenues
		

		

		

		

		

		

		

	
	
		08-103
		Licenses: Alcoholic Beverages
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-104
		Licenses: Other
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-105
		County Clerk, Sheriff, Surrogate, and Other Fees and Permits
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-107
		Hotel Occupancy Tax (Section A & G)
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-108
		Beach Fees
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-109
		Other Fines and Costs
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-110
		Municipal/County Court Fines and Costs
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-111
		Parking Meter Revenue
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-112
		Interest and Costs on Taxes
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-113
		Interest on Investments
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-114
		Anticipated Utility Operating Surplus
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-115
		Interest and Costs on Assessments
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-118
		Rental of Municipally Owned Property
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-120
		Rental Registration Fees
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-123
		Sewer Service Fees (No Sewer Utility)
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-125
		Board of Health Fees
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-129
		Foreclosed Property Registration Fees
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-134
		Other Fees
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-146
		Planning & Zoning Fees
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-210
		Payments in Lieu of Taxes (PILOT) (Local Revenues)
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-229
		Other Local Revenue
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		

		Intergovernmental Revenue
		

		Amount of revenue in the form of grants or reimbursement for services 
		

		

		

		

	
	
		

		Public and Private Programs Offset by Revenues 
		

		

		

		

		

		

		

		

		

	
	
		10-500 - 10-690
		State Grants
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		10-691 - 10-869
		Federal Grants (including State Grants financed from Federal Grants)
		No
		

		

		

		 $-   
		

		

		

		

	
	
		12-501 - 12-890
		Public and Private Contributions
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		10-870 - 10-890
		All Other Grants
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		

		Shared Services Revenue
		

		

		

		

		

		

		

		

		

	
	
		11-102
		Shared Services - Tax Assessor
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		11-103
		Shared Services - Tax Collector
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		11-104
		Shared Services - Chief Financial Officer
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		11-105
		Shared Services - Public Works Department
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		11-106
		Shared Services - Police Department
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		11-107
		Shared Services - Trash and Recycling Collection
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		11-108
		Shared Services - Municipal Court
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		11-109
		Shared Services - Fire Department/District
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		11-110
		Shared Services - Board of Education
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		11-111
		Shared Services - Social Service Functions
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		11-112
		Shared Services - Purchasing
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		11-113
		Shared Services - Animal Control Services
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		11-114
		Shared Services - Health Services
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		11-115
		Shared Services - Dispatch / 911
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		11-116
		Shared Services - County
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		11-117
		Shared Services - Transportation Services
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		11-118
		Shared Services - Construction Office
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		11-119
		Other Shared Services
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		

		Uniform Construction Code Revenue
		

		Uniform Construction Code revenue
		

		

		

		

		

		

		

	
	
		

		Uniform Construction Code Revenue
		

		

		

		

		

		

		

		

		

	
	
		08-160
		Uniform Construction Code Fees
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-161
		Additional Uniform Construction Code Fees
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-162
		Other Uniform Construction Code Revenue
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		

		Additional Revenues Offset by Appropriations
		

		Other revenues offset by appropriations
		

		

		

		

		

		

		

	
	
		

		Uniform Construction Code Revenue
		

		

		

		

		

		

		

		

		

	
	
		09-235
		Supplemental Social Security Income
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		09-240
		Division of Developmental Disabilities (DDD) Assessment Program
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		09-245
		State Assumption of Costs of County Social & Welfare Services & Psychiatric Facilities - Other
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		

		Other Special Items of Revenue
		

		Amount of other special items of revenue
		

		

		

		

		

		

		

	
	
		

		Other Special Items of Revenue
		

		

		

		

		

		

		

		

		

	
	
		08-100
		Other Special Items
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-106
		Uniform Fire Safety Act
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-116
		Utility Operating Surplus of Prior Year
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-117
		Cable TV Franchise Fee
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-122
		Water & Sewer Utility Operating Fund - Management Fee
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-124
		Reserve for Sale of Municipal Assets
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-126
		School Resource Officer Revenue
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-130
		Payments in Lieu of Taxes (PILOT) (Section G)
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-132
		Host Benefit Fee
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-133
		Off-Duty Police Administrative Fees
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-225
		Open Space Trust Fund - Debt Service
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-227
		Reserve for Payment of Debt
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		08-228
		General Capital Fund Balance
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		

		Proceeds from Issuance of Debt
		No
		

		

		

		 $-   
		

		

		

		

	
	
		

		Trust Revenue
		No
		

		

		

		 $-   
		

		

		

		

	
	
		

		Refunds and Other Correcting Transactions
		No
		

		

		

		 $-   
		

		

		

		

	
	
		08-241
		Unspecified Other Special Items
		Yes
		

		

		

		 $-   
		

		

		

		

	
	
		

		Total
		

		 $-   
		 $-   
		 $-   
		 $1 
		

		

		

		

	
	
		

		Total Included in Base Revenue
		

		 $-   
		 $-   
		 $-   
		 $1 
		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Growth Rate 
		

		

		NA
		NA
		NA
		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Average Growth Rate 
		NA
		

		

		

		

		

		

		

		

	
	
		

		

		

		

		

		

		

		

		

		

		

	
	
		

		Growth Rate Used for Calculation 
		5.2%

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...Sheet summary arpa revenue replacement calculator adapted for new jersey municipalities by background information notes fiscal year end december base period fy used calculation or calendar allows measuring date select of to calculate loss number months between and estimate use worksheet growth rate counterfactual estimated without pandemic actual reduction in ended fcoa code source yesno amount surplus anticipated prior as the budget yes with written consent dir local gov services municipal taxes property receipts from delinquent tax levy revenues locally generated licenses alcoholic beverages other county clerk sheriff surrogate fees permits hotel occupancy section a amp g beach fines costs municipalcounty court parking meter interest on investments utility operating assessments rental municipally owned registration sewer service no board health foreclosed planning zoning payments lieu pilot intergovernmental form grants reimbursement public private programs offset state federal inclu...

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	Base Year Revenue Worksheet			Summary	Adapted for New Jersey Municipalities by
	Fiscal Year Ended	12/31/2019
FCOA Code	Revenue Source	Base Revenue (Yes/No)	Amount
	Surplus Anticipated	Prior year surplus used as revenue in the budget
	Surplus Anticipated
08-101	Surplus Anticipated	Yes	$1
08-102	Surplus Anticipated with Prior Written Consent of Dir of Local Gov. Services	Yes
	Municipal Taxes	Municipal property taxes and receipts from delinquent taxes
	Municipal Taxes
	Municipal Tax Levy	Yes
	Receipts from Delinquent Taxes	Yes
	Local Revenues	Locally generated revenues
08-103	Licenses: Alcoholic Beverages	Yes
08-104	Licenses: Other	Yes
08-105	County Clerk, Sheriff, Surrogate, and Other Fees and Permits	Yes
08-107	Hotel Occupancy Tax (Section A & G)	Yes
08-108	Beach Fees	Yes
08-109	Other Fines and Costs	Yes
08-110	Municipal/County Court Fines and Costs	Yes
08-111	Parking Meter Revenue	Yes
08-112	Interest and Costs on Taxes	Yes
08-113	Interest on Investments	Yes
08-114	Anticipated Utility Operating Surplus	Yes
08-115	Interest and Costs on Assessments	Yes
08-118	Rental of Municipally Owned Property	Yes
08-120	Rental Registration Fees	Yes
08-123	Sewer Service Fees (No Sewer Utility)	Yes
08-125	Board of Health Fees	Yes
08-129	Foreclosed Property Registration Fees	Yes
08-134	Other Fees	Yes
08-146	Planning & Zoning Fees	Yes
08-210	Payments in Lieu of Taxes (PILOT) (Local Revenues)	Yes
08-229	Other Local Revenue	Yes
	Intergovernmental Revenue	Amount of revenue in the form of grants or reimbursement for services
	Public and Private Programs Offset by Revenues
10-500 - 10-690	State Grants	Yes
10-691 - 10-869	Federal Grants (including State Grants financed from Federal Grants)	No
12-501 - 12-890	Public and Private Contributions	Yes
10-870 - 10-890	All Other Grants	Yes
	Shared Services Revenue
11-102	Shared Services - Tax Assessor	Yes
11-103	Shared Services - Tax Collector	Yes
11-104	Shared Services - Chief Financial Officer	Yes
11-105	Shared Services - Public Works Department	Yes
11-106	Shared Services - Police Department	Yes
11-107	Shared Services - Trash and Recycling Collection	Yes
11-108	Shared Services - Municipal Court	Yes
11-109	Shared Services - Fire Department/District	Yes
11-110	Shared Services - Board of Education	Yes
11-111	Shared Services - Social Service Functions	Yes
11-112	Shared Services - Purchasing	Yes
11-113	Shared Services - Animal Control Services	Yes
11-114	Shared Services - Health Services	Yes
11-115	Shared Services - Dispatch / 911	Yes
11-116	Shared Services - County	Yes
11-117	Shared Services - Transportation Services	Yes
11-118	Shared Services - Construction Office	Yes
11-119	Other Shared Services	Yes
	Uniform Construction Code Revenue	Uniform Construction Code revenue
	Uniform Construction Code Revenue
08-160	Uniform Construction Code Fees	Yes
08-161	Additional Uniform Construction Code Fees	Yes
08-162	Other Uniform Construction Code Revenue	Yes
	Additional Revenues Offset by Appropriations	Other revenues offset by appropriations
	Uniform Construction Code Revenue
09-235	Supplemental Social Security Income	Yes
09-240	Division of Developmental Disabilities (DDD) Assessment Program	Yes
09-245	State Assumption of Costs of County Social & Welfare Services & Psychiatric Facilities - Other	Yes
	Other Special Items of Revenue	Amount of other special items of revenue
	Other Special Items of Revenue
08-100	Other Special Items	Yes
08-106	Uniform Fire Safety Act	Yes
08-116	Utility Operating Surplus of Prior Year	Yes
08-117	Cable TV Franchise Fee	Yes
08-122	Water & Sewer Utility Operating Fund - Management Fee	Yes
08-124	Reserve for Sale of Municipal Assets	Yes
08-126	School Resource Officer Revenue	Yes
08-130	Payments in Lieu of Taxes (PILOT) (Section G)	Yes
08-132	Host Benefit Fee	Yes
08-133	Off-Duty Police Administrative Fees	Yes
08-225	Open Space Trust Fund - Debt Service	Yes
08-227	Reserve for Payment of Debt	Yes
08-228	General Capital Fund Balance	Yes
	Proceeds from Issuance of Debt	No
	Trust Revenue	No
	Refunds and Other Correcting Transactions	No
08-240	Unspecified Other Special Items	Yes
	Total		$1
	Total Included in Base Revenue		$1

	* "116 The interim final rule would define tax revenue in a manner consistent with the Census Bureau’s definition of tax revenue, with certain changes (i.e., inclusion of revenue from liquor stores and certain intergovernmental transfers)." GFOA confirmed with Treasury that “Liquor Store Revenue” refers to gross receipts, which includes revenue and any applicable taxes. The Footnote is intended to clarify that “Liquor Store Revenue” is treated as “Tax Revenue” and would be included in Base Revenue.

	Growth Rate Calculation						Summary	Adapted for New Jersey Municipalities by

	NOTE: This form is only required if annual revenue growth prior to the pandemic exceeds 5.2%. If not, 5.2% rate of growth will be used
		Base Revenue	FY Ended	FY Ended	FY Ended	FY Ended
FCOA Code	Revenue Source	(Yes/No)	12/31/2016	12/31/2017	12/31/2018	12/31/2019
	Surplus Anticipated		Prior year surplus used as revenue in the budget
	Surplus Anticipated
08-101	Surplus Anticipated	Yes	$-	$-	$-	$1
08-102	Surplus Anticipated with Prior Written Consent of Dir of Local Gov. Services	Yes				$-
	Municipal Taxes		Municipal property taxes and receipts from delinquent taxes
	Municipal Taxes
	Municipal Tax Levy	Yes				$-
	Receipts from Delinquent Taxes	Yes				$-
	Local Revenues		Locally generated revenues
08-103	Licenses: Alcoholic Beverages	Yes				$-
08-104	Licenses: Other	Yes				$-
08-105	County Clerk, Sheriff, Surrogate, and Other Fees and Permits	Yes				$-
08-107	Hotel Occupancy Tax (Section A & G)	Yes				$-
08-108	Beach Fees	Yes				$-
08-109	Other Fines and Costs	Yes				$-
08-110	Municipal/County Court Fines and Costs	Yes				$-
08-111	Parking Meter Revenue	Yes				$-
08-112	Interest and Costs on Taxes	Yes				$-
08-113	Interest on Investments	Yes				$-
08-114	Anticipated Utility Operating Surplus	Yes				$-
08-115	Interest and Costs on Assessments	Yes				$-
08-118	Rental of Municipally Owned Property	Yes				$-
08-120	Rental Registration Fees	Yes				$-
08-123	Sewer Service Fees (No Sewer Utility)	Yes				$-
08-125	Board of Health Fees	Yes				$-
08-129	Foreclosed Property Registration Fees	Yes				$-
08-134	Other Fees	Yes				$-
08-146	Planning & Zoning Fees	Yes				$-
08-210	Payments in Lieu of Taxes (PILOT) (Local Revenues)	Yes				$-
08-229	Other Local Revenue	Yes				$-
	Intergovernmental Revenue		Amount of revenue in the form of grants or reimbursement for services
	Public and Private Programs Offset by Revenues
10-500 - 10-690	State Grants	Yes				$-
10-691 - 10-869	Federal Grants (including State Grants financed from Federal Grants)	No				$-
12-501 - 12-890	Public and Private Contributions	Yes				$-
10-870 - 10-890	All Other Grants	Yes				$-
	Shared Services Revenue
11-102	Shared Services - Tax Assessor	Yes				$-
11-103	Shared Services - Tax Collector	Yes				$-
11-104	Shared Services - Chief Financial Officer	Yes				$-
11-105	Shared Services - Public Works Department	Yes				$-
11-106	Shared Services - Police Department	Yes				$-
11-107	Shared Services - Trash and Recycling Collection	Yes				$-
11-108	Shared Services - Municipal Court	Yes				$-
11-109	Shared Services - Fire Department/District	Yes				$-
11-110	Shared Services - Board of Education	Yes				$-
11-111	Shared Services - Social Service Functions	Yes				$-
11-112	Shared Services - Purchasing	Yes				$-
11-113	Shared Services - Animal Control Services	Yes				$-
11-114	Shared Services - Health Services	Yes				$-
11-115	Shared Services - Dispatch / 911	Yes				$-
11-116	Shared Services - County	Yes				$-
11-117	Shared Services - Transportation Services	Yes				$-
11-118	Shared Services - Construction Office	Yes				$-
11-119	Other Shared Services	Yes				$-
	Uniform Construction Code Revenue		Uniform Construction Code revenue
	Uniform Construction Code Revenue
08-160	Uniform Construction Code Fees	Yes				$-
08-161	Additional Uniform Construction Code Fees	Yes				$-
08-162	Other Uniform Construction Code Revenue	Yes				$-
	Additional Revenues Offset by Appropriations		Other revenues offset by appropriations
	Uniform Construction Code Revenue
09-235	Supplemental Social Security Income	Yes				$-
09-240	Division of Developmental Disabilities (DDD) Assessment Program	Yes				$-
09-245	State Assumption of Costs of County Social & Welfare Services & Psychiatric Facilities - Other	Yes				$-
	Other Special Items of Revenue		Amount of other special items of revenue
	Other Special Items of Revenue
08-100	Other Special Items	Yes				$-
08-106	Uniform Fire Safety Act	Yes				$-
08-116	Utility Operating Surplus of Prior Year	Yes				$-
08-117	Cable TV Franchise Fee	Yes				$-
08-122	Water & Sewer Utility Operating Fund - Management Fee	Yes				$-
08-124	Reserve for Sale of Municipal Assets	Yes				$-
08-126	School Resource Officer Revenue	Yes				$-
08-130	Payments in Lieu of Taxes (PILOT) (Section G)	Yes				$-
08-132	Host Benefit Fee	Yes				$-
08-133	Off-Duty Police Administrative Fees	Yes				$-
08-225	Open Space Trust Fund - Debt Service	Yes				$-
08-227	Reserve for Payment of Debt	Yes				$-
08-228	General Capital Fund Balance	Yes				$-
	Proceeds from Issuance of Debt	No				$-
	Trust Revenue	No				$-
	Refunds and Other Correcting Transactions	No				$-
08-241	Unspecified Other Special Items	Yes				$-
	Total		$-	$-	$-	$1
	Total Included in Base Revenue		$-	$-	$-	$1

	Growth Rate			NA	NA	NA

	Average Growth Rate	NA

	Growth Rate Used for Calculation	5.2%

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