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TOWNSHIP OF EWING

COUNTY OF MERCER

FINANCIAL STATEMENTS AND


SUPPLEMENTAL DATA

JUNE 30, 2009


TOWNSHIP OF EWING
COUNTY OF MERCER
JUNE 30, 2009
TABLE OF CONTENTS

EXHIBIT TITLE PAGE

INTRODUCTORY SECTION 1-9

INDEPENDENT AUDITORS' REPORTS


Independent Auditors' Report 10-11
Independent Auditors' Report on Internal Control over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards 12-13

FINANCIAL STATEMENTS
Combined Statement of Assets, Liabilities, Reserves and Fund Balance - All Fund
-
Types and Account Group Statutory Basis 14-15
Statement of Revenues, Expenditures and Changes in Fund Balance - Statutory
Basis - Budget and Actual - Current Fund 16
Statement of Revenues, Expenditures and Changes in Fund Balance - Statutory
Basis - Current Fund 17

NOTES TO FINANCIAL STATEMENTS 18-29

SUPPLEMENTAL SCHEDULES

Current Fund
A Statements of Assets, Liabilities and Fund Balance 30-3 1
A-i Statement of Revenues and Other Credits to Income 32-33
A-2 Statement of Expenditures and Other Charges to Income 34-43
A-3 Schedule of Taxes Receivable and Analysis of Property Tax Levy 44
A-4 Schedule of Tax Title Liens Receivable 45
A-S Schedule of Appropriation and Encumbrance Reserves 46
A-6 Schedule of Sewer Charges Receivable 47
A-7 Schedule of Federal and State Grants Receivable - Grant Fund 48
A-8 Schedule of Appropriated Reserves for Federal and State Grants 49
A-9 Schedule of Unappropriated Reserves for Federal and State Grants SO

Trut Fund
B Statements of Assets, Liabilities, Reserves and Fund Balance - Statutory Basis 51
B-i Schedule of Other Reserves and Special Deposits 52
B-2 Schedule of Reserve for Dog Fund Expenditures 53
B-3 Public Assistance Fund - Schedule of Cash - Treasurer 54
TOWNSHIP OF EWING
COUNTY OF MERCER
JUNE 30, 2008
TABLE OF CONTENTS

EXHIBIT TITLE PAGE

General Capital Fund


C Statements of Assets, Liabilities, Reserves and Fund Balance 55
C-i Analysis of General Capital Cash and Investments 56
C-2 Schedule of Deferred Charges to Future Taxation- Unfunded 57
C-3 Schedule of General Serial Bonds 58
C-4 Schedule of Bond Anticipation Notes 59
C-5 Schedule of Green Trust Loans Payable 60
C-6 Schedule of Improvement Authorizations 61
C-7 Statement of Changes in Fund Balance - Statutory Basis 62
C-8 Statement of NJ Environmental Infrastructure Trust Loan Payable 63
C-9 Statement of Changes in Capital Improvement Fund 64
C-b -
Due from MCIA Lease Program Statutory Basis 65
C-li Reserve for MCIA Lease Program - Statutory Basis 66

SUPPLEMENTARY INFORMATION

Independent Auditors' Report on Compliance with Requirements Applicable to Each


Major Program and on Internal Control over Compliance in Accordance with 0MB
Circular A-133 and New Jersey Circular Letter 04-04-0MB 67-68
Schedule of Expenditures of State Awards 69
Note to Schedule of Expenditures of State Awards 70
Schedule of Findings and Questioned Costs 71

FINDINGS AND RECOMMENDATIONS 72-82

Schedule
1 Officials in Office and Surety Bonds 83
2 Schedule of Tax Rate, Tax Levy and Tax Collections 84

STATISTICAL SECTION

Table
1 Real Estate Assessment Information 85
2 Schedule of Largest Taxpayers 86
3 Cost per Capita and Budget Percentages for Selected Operating Functions 87
4 Ratio of Bonded Debt, Bond Anticipation Notes and Loans to Equalized Value
and Debt Per Capita 88
INTRODUCTORY SECTION
TOWNSHIP OF EWING

COUNTY OF MERCER

The Comprehensive Annual Financial Report ("CAFR") for the Township of Ewing, County of
Mercer, State of New Jersey (the "Township") for the fiscal year June 30, 2009, is submitted
herewith and includes financial statements and supplemental schedules.

New Jersey statutes require that the Township of Ewing issue a report on its financial position and
activity annually and that the report be audited by an independent Registered Municipal Accountant.
We believe that this report is accurate in all material respects; that it is presented in a manner
designed to set forth fairly the financial position and the results of operations of the Township of
Ewing as measured by the financial activity of its various funds; and that all disclosures necessary to
enable the reader to gain maximum understanding of the Township's financial affairs have been
included.

The CAFR is presented in four sections: introductory, financial, statistical and auditors' schedule of
findings and recommendations.

The introductory section contains this letter of transmittal, brief descriptions of the municipal and
government operations, a table of organization, and a list of elected and public officials. The
financial section includes the annual financial statements and individual fund financial schedules, as
well as the independent auditors' report. The statistical section includes selected financial
information designed to give the reader a sense of the financial makeup of the Township of Ewing.
Responsibility for completeness and clarity of the CAFR, including disclosures, rests with the Chief
Financial Officer and ultimately with the Mayor and Township Council.

Mercadien P.C., Certified Public Accountants, of Hamilton, New Jersey, has audited the financial
statements. The auditors are independent registered municipal accountants whose opinion is
expressed in the financial section. The auditors' opinion is unqualified and states that the financial
statements are presented in conformity with the basis of accounting as prescribed by the Division of
Local Government Services, Department of Community Affairs, State of New Jersey.

GENERAL DESCRIPTION

The Township of Ewing is a community of 16 square miles located in Mercer County, New Jersey.
Lawrence and Hopewell Townships border it on the east, and the state capital, the City of Trenton,
borders it on the south.

The Township was formed on February 22, 1834, coincident with the founding of Mercer County.
Ewing Township was named in honor of Charles Ewing, late Chief Justice of New Jersey.

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The Township of Ewing is a predominantly residential community. It is home to many State of New
Jersey offices, the nationally recognized College of New Jersey, businesses, industries, Township-
owned parkland and two golf courses. Philadelphia and New York City provide cultural and
economic centers that are easily accessible via the interstate and a commuter rail station located
within the Township's borders. Air travel is available at the Trenton Mercer Airport, also located
within the Township's borders.

Approximately 72% of the Township is assessed as residential, 26.53% is commercial/industrial,


0.47% is utility, and 1% is vacant and farmland.

The Township has long been known for its family-owned commercial establishments. These include
restaurants, service stations, grocery stores, banks and specialty food shops.

GOVERNMENTAL STRUCTURE

The Township of Ewing is governed by the mayor-council form of government authorized under
Plan E of the Faulkner Act of 1950. This form of government was enacted on January 1, 1995, and
provides for the direct election of the mayor and council, thus providing for the separation of
legislative and administrative functions.

The mayor is elected on a partisan basis to serve a four-year term. The council is comprised of five
part-time members elected on a partisan basis and serving the Township for four-year terms.
Elections are held every two years, resulting in terms of office that overlap. The mayor does
participate in the meetings of the council and is not a voting member of the elected body.

The business administrator is the chief executive and administrator of the Township and is
responsible for the day-to-day operations of the government. The business administrator serves the
mayor for an indefinite term of office.

SERVICES

Education

The Ewing Township School District serves the Township, which is coterminous with the district.
In addition to the public schools within the district, the Katzenbach School for the Deaf is located in
the Township. There are two charter schools located on the Ewing border in the City of Trenton.
Higher educational opportunities are available at The College of New Jersey, located in the
Township. Rider University, Princeton University, and Rutgers University are located within a short
distance.

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Municipal Clerk

The Township Council appoints the municipal clerk, who is responsible for keeping the minutes and
records of the proceedings of the council. The municipal clerk is statutorily responsible for all
elections. The Office of the Clerk issues a variety of permits and licenses, including dog licenses and
alcoholic beverage permits.

DEPARTMENT OF PUBLIC SAFETY

The Township provides public safety services through a full-time police force, a combination of paid
and volunteer firefighters, and an emergency medical staff.

Police

The police division consists of 81 uniformed officers. The police department responded to
approximately 34,270 service calls during fiscal year 2009.

Fire

Three fire companies service the Township: Prospect Heights Fire Company, Pennington Road Fire
Company and the West Trenton Fire Company. The three companies are manned by three paid
firefighters at each company and by numerous volunteers.

Emergency Medical Services

The Township is also served by a paid emergency medical services division, which consists of five
emergency medical teclmicians. Additionally, a volunteer first aid squad provides service when paid
emergency medical service is unavailable.

DEPARTMENT OF ADMINISTRATION, FINANCE AND PUBLIC WORKS

Finance, Tax Collection and Assessment

The Finance Division is responsible for the collection, disbursement and investment of all Township
funds and for debt management. The Finance Division also administers the purchases of all goods
and services, assists in the preparation of the municipal budget and provides for the annual audit of
all Township financial records.

New Jersey Bond Law authorizes indebtedness for all local units, the amount of which is limited by
statute not to exceed 3 Y2 percent of the average equalized assessed valuation of the prior three years.
As of June 30, 2009, Ewing Township's debt percentage was 0.67%. The Township of Ewing has a
debt rating of"A3" from Moodys.

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The Tax Collection Division is accountable for the billing and collection ofproperty taxes and sewer
charges. The Tax Assessment Division is responsible for the valuation ofproperty and for defending
the Township's position with respect to tax appeals filed.

In 2009, the Tax Assessor and Tax Collector were responsible for assessing and collecting revenue
from approximately 11,700 properties.

Public Works

The labor force of the Division of Public Works consists of separate road, sanitation, recreation,
maintenance and building crews. The strength of these crews is that Ewing Township can provide
many services to the community with its own personnel without hiring outside contractors.

During fiscal year 2009, the road crew resurfaced and patched miles of local Township roads. The
sanitation crew, one of the few in the State ofNew Jersey, is responsible for the pickup and disposal
of solid waste for all residences and businesses. The recreation maintenance crew services the
numerous parks and facilities located throughout the Township. The building and grounds crew
maintains the municipal complex and constructs and repairs municipal buildings and facilities.

DEPARTMENT OF COMMUNITY SERVICES

Health

The Division of Health enforces the state and local health codes. This division is responsible for
inspecting retail food establishments and environmental health inspections. As a service to the
Township residents, the health staff offers cholesterol and blood pressure screenings, health
education, child and adult health services, flu vaccines and communicable disease control. In fiscal
year 2009, the Division of Health conducted approximately 800 inspections and administered more
than 2,700 immunizations for infants, children and adults.

Employees of the Division of Health staff the Ewing Animal Shelter. This facility is dedicated to the
care and well-being of the animal population in the Township. Adoption and drop-off services are
provided.

Recreation

The Division of Recreation is responsible for the planning and coordination of sporting and other
recreational activities for all age groups within the Township. The fees collected for the various
activities support the operations of this division. A recreation commission comprised of Township
residents governs the programs administered by the Division of Recreation. During fiscal year 2009,
the Division of Recreation handled over 2,500 participant registrations.

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Senior Citizens '/Community Center

The Ewing Community Center is a full-service center offering daycare and recreational activities for
children, as well as for the senior population of the community. During the summer, the pool
accommodates neighborhood children, as well as camps. The County of Mercer has a nutrition
center, a daycare facility and a satellite branch of the Mercer County Library on site at this location.

DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT

Planning and Zoning

The Township of Ewing is continuing to grow and develop as guided by its Master Plan. The
Township approved the revised Master Plan in February 2006.

The current issues in the area of development consist of General Motors, and the Naval Air
Propulsion Center. Most of these sites are prospective developments of offices and mercantile
endeavors. Expansion of strip shopping centers were approved for Marazzo ' s and Barry Ranke' s
properties, both located on Parkway Avenue, directly across from the General Motors site. The
Marazzo 's property is under construction. New developments, either approved or nearing approval
by various boards, are Sold Inc., a residential age-restricted townhouse complex located off Bear
Tavern Road and Scenic Drive, and American Properties' "The Jefferson" residential properties,
mixed between condominiums, apartments and Mount Laurel units. The Bloomberg Property was
sold to Opus, Inc., and Opus' plans were approved in the spring of 2006. Groundbreaking occurred
in August 2006 and has progressed steadily to include the current corporate headquarters of
Computer Associates.

We reviewed our land development requirements for reconsideration of construction on undersize


lots, and an ordinance was passed addressing the floor area ratio on residential lots.

Construction

The Division of Construction is responsible for enforcement of building codes, as regulated by the
State of New Jersey's Uniform Construction Code. We have issued 8,309 combined permits
(building, fire, plumbing, electrical, elevator and mechanical).

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Fire Prevention

The Division of Fire Prevention is responsible for the enforcement of the fire safety codes, as
adopted by The State of New Jersey, Division of Fire Safety, for existing buildings. By ordinance
for council's adoption, all commercial establishments are inspected at least once per year, and certain
establishments capable of posing life hazards are inspected four times per year. The division is
currently inspecting all restaurants four times per year to prevent problems with grease accumulation
on hoods and grills and blocked or locked exits. At the request of the State Division of Fire Safety,
off-hour inspections for fire violations were conducted for all restaurants, nightclubs and taverns. We
have conducted over 2,361 fire-prevention inspections. With the prospective passing of the
ordinance requiring all commercial buildings to be re-inspected, our workload has increased, as we
now inspect all non-life hazard buildings, nursing homes and daycare centers four times a year.

Housing

The Division of Housing is responsible for inspections of all buildings being resold and all
commercial properties experiencing tenant turnover. We had an increase in workload, due to
ordinances requiring annual registration and inspections for all residential units, with the exception
of apartment complexes.

We conducted over 820 property maintenance inspections for rental properties during fiscal year
2009. For the fiscal year 2009 there are 533 resale properties in the Township.

Economic Condition and Outlook

Along with the continued growth in the office, retail and commercial environment, the Township of
Ewing is faced with the future development of the last three large tracts of land within its boundaries.

The General Motors plant has been razed, and the site will be slated for redevelopment once
remediation is completed. The Township of Ewing has been in direct contact with General Motors
to ensure appropriate planning and the best use for the 80-acre property. Also, a community study
has been undertaken to ensure that the parcel is developed in accordance with the needs of the
community at large. The Department of Environmental Protection and General Motors have
identified remediation costs to be in excess of $22 million.

Across the street, the Naval Air Propulsion Center is primed for development as well, with the two
final parcels having been sold.

The largest available tract is the 109-acre Atchley property. Formerly known as the Bloomberg
Property, this tract was sold to Opus, Inc. This land will be home to Princeton South Corporate Park
at Ewing, which will be anchored by a Fortune 500 company with 500 employees relocating to
Ewing Township, Computer Associates, with a plan for 740,000 square feet of office space in Phase
I and a hotel and four restaurants.

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Finally, the Olden Avenue business district has enjoyed significant improvements over the past two
years. So:me of the completed or planned improvements are as follows: one of the Township's
largest shopping centers continued to expand;

Overall, the economic outlook for the Township of Ewing is a favorable one. The commercial
growth in our business parks, along with the quick turnover of real property sales, has established the
Township as a viable asset to Mercer County. The next 3-5 years will be critical from a development
and tax stabilization perspective, as the Township attempts to regain what it lost to surrounding
communities in the last two decades.

David W. Thompson Christopher Jack


Business Administrator Acting Municipal Financial Officer

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TOWNSHIP OF EWING

ELECTED OFFICIALS

Jack Ball - Mayor


Kathy Wollert- Council President
Joseph Murphy - Council Vice President
Les Summiel - Council Person
Bert Steinman -. Council Person
Don Cox - Council Person

MUNICIPAL OFFICIALS

David W. Thompson - Business Administrator


Stephen W. Elliott - Municipal Clerk
John Barrett - Chief Financial Officer until 2/20/2009
Christopher Jack Acting Municipal Finance Officer beginning 10/1/2009
Theodore Forst - Director of Community Services
Robert Coulton - Chief of Police
Roger Haley - Municipal Court Judge
Maryann Zehi - Court Administrator
W. Allen Lee - Health Officer
Thomas Hespe - Tax Collector
Jeff Burd - Tax Assessor
William Emey - Construction Official

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CONSULTANTS AND ADVISORS

AUDITORS

Mercadien, P.C., Certified Public Accountants


3625 Quakerbridge Road
Hamilton, NJ 08619

ATTORNEY

Michael T. Hartsough
3812 Quakerbridge Road
Hamilton, NJ 08619

BOND COUNSEL

Parker McCay
Three Greentree Centre
7001 Lincoln Drive West
P.O. Box 974
Mariton, NJ 08053-3292

CONSULTING ENGINEERIPLANNER

CMX Engineering
200 State Highway Nine
P.O. Box 900
Manalapan, NJ 07726-0900

9
MERCAdIEN, P.C.
CERTIFIEd Public ACCOUNTANTS
A Meicadien Group Company
INDEPENDENT AUDITORS REPORT

The Honorable Mayor


and Members of the Township Council
Township of Ewing
County of Mercer, New Jersey

We have audited the accompanying financial statements of the various funds of the Township of
Ewing, State of New Jersey (the "Township") as of and for the year ended June 30, 2009, as
listed in the table of contents. These financial statements are the responsibility of the Township
of Ewing, State of New Jersey's management Our responsibility is to express an opinion on
these financial statements based on our audit The prior year summarized comparative
information has been derived from the Township's 2008 financial statements and, in our report
dated February 17, 2009, we expressed an opinion that such financial statements presented fairly,
in all material respects, the financial position and results of operation of the Township as of and
for the year ended June 30, 2008, in confoiniity with the basis of accounting descnbed in Note A

We conducted our audit in accordance with auditing standards generally accepted in the United
States of America, the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States, and the audit requirements
prescribed by the Division of Local Government Services, Department of Community Affairs,
State of New Jersey. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the financial statements are free of material misstatement
An audit includes consideration of internal control over financial reporting as a basis for
designing audit procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the Authority's internal control over financial
reporting. An audit includes examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements. An audit also includes assessing the accounting principles
used and significant estimates made by management, as well as evaluating the overall financial
statement presentation. We believe that our audit provides a reasonable basis for our opinion.

As described in Note A, the Township prepares its financial statements on a basis of accounting
prescribed by the Division of Local Government Services, Department of Community Affairs,
State of New Jersey, which is a comprehensive basis of accounting other than accounting
Ai INDEPENDENTLY OWNED MEMBER
principles generally accepted in the United States of America. These prescribed principles are
OF THE RSM MCGIADREY NETWORK
designed primarily for determining compliance with legal provisions and budgetary restrictions as
AMERICAN INSTITUTE OF
a means of reporting on the stewardship of public officials with respect to public funds.
CERTIFIED PUBLIC ACCOUNTANTS
Accordingly, the accompanying financial statements are not intended to present financial position
NEW JERSEY SOCIETY OF
and results of operations in accordance with accounting principles generally accepted in the
CERTIFIED PUBLIC ACCOUNTANTS
United States of America.
NEW YORK SOCIETY OF

As described in Note K to the financial statements, the Township provides post employment
CERTIFIED PUBLIC ACCOUNTANTS

PENNSYLVANIA INSTITUTE OF
healthcare benefits for employees. The Division of Local Government Services, Department of
CERTIFIED PUBLIC ACCOUNTANTS
Community Affairs, State of New Jersey requires the disclosure of plan information sufficient to
AICPAS PRIVATE COMPANIES PRACTICE
meet the requirements of Governmental Accounting Standards Board (GASB) Statement No. 45,
SECTION
"Accounting and Financial Reporting by Employersfor Post Employment Benefits Other Than
AICPAS CENTER FOR AUDIT QUALITY
Pensions." The Township has not obtained the actuarial study necessary to provide the required
REGISTERED WITH THE PCAOB information, and therefore the disclosure in the notes to the financial statements is incomplete.

PENNSYLVANIA OFFICE:
P.O. Box 7648 Princeton, NJ 08543-7648 609.689.9700 Fax 609.689.9720 10
HOLLANT, PA

TEL 215-355-4860 www.mercadien.com

FAX 215-825-8110 OVER 4 YEARS OF SERVICE TO THE COMMUNITy


INDEPENDENT AUDITORS' REPORT (CONTINUED)

In our opinion, because of the requirement that the Township prepare its financial statements on the basis of
accounting discussed in the preceding paragraph, the financial statements referred to above do not present
fairly the financial position of the Township of Ewing, County of Mercer, State of New Jersey, as of June 30,
2009, or the results of its operations and changes in fund balance for the year then ended in conformity with
accounting principles generally accepted in the United States of America.

Furthermore, in our opinion, except for the incomplete disclosure relating to the post employment healthcare
benefits as described in the preceding paragraph, the financial statements referred to above present fairly, in all
material respects, the assets, liabilities, reserves and fund balance-statutory basis of the various funds of the
Township of Ewing, County of Mercer, State of New Jersey, as of June 30, 2009, and the results of operations
and changes in fund balance of such funds for the year then ended, in conformity with accounting principles
and practices prescribed by the Division of Local Government Services, Department of Community Affairs,
State of New Jersey as described in Note A.

In accordance with Government Auditing Standards, we have also issued our report dated July 19, 2010, on
our consideration of the Township of Ewing's internal control over financial reporting and our tests of its
compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The
purpose of that report is to describe the scope of our testing of internal control over financial reporting and
compliance and the results of that testing and not to provide an opinion on the internal control over financial
reporting or on compliance. That report is an integral part of an audit performed in accordance with
Government Auditing Standards and should be considered in assessing the results of our audit.

Our audit was performed for the purpose of forming an opinion on the financial statements taken as a whole.
The accompanying supplemental information presented in the "Supplemental Schedules" section is presented
as additional analytical data for purposes of complying with the requirements set forth by the Division of Local
Government Services and is not a required part of the basic financial statements. The supplementary data has
been subjected to the auditing procedures applied in the audit of the financial statements and, in our opinion, is
fairly stated, in all material respects, in relation to the financial statements taken as a whole on the basis of
accounting described in the notes to the financial statements.

The introductory section on pages 1-9 and the schedules and statistical section on pages 83-88 are not a
required part of the financial statements but are supplementary information required by the State of New
Jersey. We have applied certain limited procedures, which consisted principally of inquiries ofmanagement,
regarding the methods of measurement and presentation of the supplementary information. However, we did
not audit the information and express no opinion on it.

Eugene' J. Elias, CPA


Registered Municipal Accountant
License No. 505

MERCADIEN, P.C.
CERTIFIED PUBLIC ACCOUNTANTS

July 19, 2010


11
MERCAdIEN,
CERTIFIEd Public
RC.
ACCOUNTANTS
A Mercadien Group Company

INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL OVER


FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS

The Honorable Mayor


and Members of the Township Council
Township of Ewing
County of Mercer, New Jersey

We have audited the financial statements of Township of Ewing, State of New Jersey
(the "Township") as of and for the year ended June 30, 2009, and have issued our report
thereon dated July 19, 2010. We conducted our audit in accordance with auditing
standards generally accepted in the United States of America, the standards applicable to
financial audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States, the requirements prescribed by the State of New Jersey,
Department of Community Affairs, Division of Local Government Services and State of
New Jersey 0MB Circular Letter 04-04.

As noted in the Independent Auditors' Report, the accompanying financial statements


are not intended to present financial position and results of operations in accordance
with accounting principles generally accepted in the United States of America.

Internal Control Over Financial Reporting

In planning and performing our audit, we considered Township of Ewing, State of New
Jersey's internal control over financial reporting as a basis for designing our auditing
procedures for the purpose of expressing our opinion on the financial statements, but not
for the purpose of expressing an opinion on the effectiveness of the Township's internal
AN INDEPENDENTLY OWNED MEMBER

OF THE RSM MCGLADREY NETWORK

AMERICAN INSTITUTE OF
control over financial reporting. Accordingly, we do not express an opinion on the
CERTIFIED PUBLIC ACCOUNTANTS effectiveness of the Township's internal control over financial reporting.
NEW JERSEY SOCIETY OF

CERTIFIED PUBLIC ACCOUNTANTS A deficiency in internal control exists when the design or operation of a control does not
NEW YORK SOCIETY OF allow management or employees, in the normal course of performing their assigned
CERTIFIED PUBLIC ACCOUNTANTS
functions, to prevent or detect misstatements on a timely basis. A material weakness is a
PENNSYLVANIA INSTITUTE OF
deficiency, or a combination of deficiencies, in internal control such that there is a
CERTIFIED PUBLIC ACCOUNTANTS
reasonable possibility that a material misstatement of the entity's financial statements
AICPAS PRIVATE COMPANIES PRACTICE
will not be prevented, or detected and corrected on a timely basis.
SECTION

AICPA'S CENTER FOR AUDIT QUALITY

REGISTERED WITH THE PCAOB

PENNSYLVANIA OFFICE:
609.689.9700 609.689.9720
12
P.O. Box 7648 Princeton, NJ 08543-7648 Fax
HOLLAND, PA

TEL 215-355-4860 www.mercadien.com

FAX 215-825-8110 OVER 4 YEARS OF SERVICE TO THE COMMUNITy


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

Internal Control Over Financial Reporting (Continued)

Our consideration of internal control over financial reporting was for the limited purpose described
in the first paragraph of this section and was not designed to identify all deficiencies in internal
control over financial reporting that might be deficiencies, significant deficiencies, or material
weaknesses. We identified certain deficiencies in internal control over financial reporting, described
in the accompanying schedule of findings and recommendations that we consider to be significant
deficiencies in internal control over financial reporting, listed as findings 2009-0 1 through 2009-16.
A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is
less severe than a material weakness, yet important enough to merit attention by those charged with
governance We consider significant deficiencies described in the accompanying schedule of findings
and recommendations, as items 2009-03, 2009-04, 2009-10, 2009-15 and 2009-16 to be material
weaknesses.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Township of Ewing, State of New
Jersey's financial statements are free of material misstatement, we performed tests of its compliance
with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with
which could have a direct and material effect on the determination of financial statement amounts.
However, providing an opinion on compliance with those provisions was not an objective of our
audit, and accordingly, we do not express such an opinion. The results of our tests disclosed
instances of noncompliance or other matters that are required to be reported under Government
Auditing Standards and which are described in the accompanying schedule of findings and
recommendations as items 2009-01 through 2009-06, 2009-08 through 2009-12 and 2009-15.

This report is intended solely for the information and use of the Honorable Mayor and members of
the Township Council, others within the municipality and federal and state awarding agencies and
pass-through entities and is not intended to be and should not be used by anyone other than those
specified parties.

Eugent J. Elias, CPA


Registered Municipal Acc6untant
License No. 505

MERCADIEN, P.C.
CERTIFIED PUBLIC ACCOUNTANTS
July 19, 2010

13
FINANCIAL STATEMENTS
TOWNSHIP OF EWING

COUNTY OF MERCER

COMBINED STATEMENT OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - ALL FUND TYPES AND ACCOUNT GROUP

STATUTORY BASIS

JUNE 30, 2009

(with comparative totals for 2008)

Totals
Current & Fixed Asset Memorandum Only
Grant Funds Capital Fund Trust Funds Account Group 6/30/09 6/30/08

ASSETS AND OTHER DEBITS

Cash $ 3,695,894.29 $ 1,651,442.76 S 4,308,262.10 $ $ 9,655,599.15 $ 19,063,154.31


Intergovernmental Receivable 639,804.66 - 639,804.66 648,083.19

1,700,424.29 - 1,700,424.29 3,519,727.55


Federal and State Grants Receivable

Receivables and Other Assets


Delinquent Property Taxes 39,936.01 39,936.01 52,225.94
Delinquent Sewer Fees 8,358.39 8,358.39 6,346.69
Lease Program Receivable 2,366,283.12 2,366,283.12
Tax Liens Receivable 308,256.87 308,256.87 282,752.60

Property Acquired for Taxes 965,600.00 965,600.00 965,600.00

Other Assets 61,964.86 61,964.86 22,991.05

Interfunds Receivable 247,878.21 247,878.21

Deferred Charges 621,522.84 20,356,731.00 - 20,978,253.84 23,523,116.00

- - 27,219,987.07 27,219,987.07 27,219,987.07


Fixed Assets

$ 8,289,640.42 $ 24,374,456.88 $ 4,308,262.10 $ 27,219,987.07 $ 64,192,346.47 $ 75,303,984.40

See notes to financial statements


TOWNSHIP OF EWING

COUNTY OF MERCER

COMBINED STATEMENT OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - ALL FUND TYPES AND ACCOUNT GROUP (CONTINUED)

STATUTORY BASIS

JUNE 30, 2009

(with comparative totals for 2008)

Totals
Current & Fixed Asset Memorandum Only
Grant Funds Capital Fund Trust Funds Account Group 6/30/09 6/30/08

LIABILITIES, RESERVES AND FUND BALANCE

Appropriation Reserves $ 936,081.89 S $ $ $ 936,081.89 $ 679,309.30


Federal, State and Other Grants
Appropriated Reserves 1,384,042.62 1,384,042.62 2,157,705.55
Unappropriated Reserves 78,873.15 78,873.15
Other Liabilities and Reserves 966,173.06 1,109,914.77 4,304,264.70 6,380,352.53 7,938,621.29
Improvements Authorizations 1,644,416.64 1,644,416.64 1,908,833.37
Due to State of New Jersey 3,997.40 3,997.40
Interfund Payable 247,481.84 396.37 247,878.21
Serial Bonds 15,489,000.00 15,489,000.00 18,289,000.00
Bond Anticipation Notes 1,757,500.00 1,757,500.00 807,500.00
Tax Anticipation Notes 8,015,760.00
Special Emergency Notes Payable 64,400.00 64,400.00 96,600.00
Green Trust Loan Payable 486,447.00 486,447.00 555,127.00
NJ Environmental Infrastructure Trust Fund Loan Payable 2,623,784.00 2,623,784.00 2,824,889.00
Reserve for Receivables and Other Assets 1,841,994.34 1,091,459.07 2,933,453.41 1,539,916.28
Investment in Fixed Assets 27,219,987.07 27,219,987.07 27,219,987.07
Capital Improvement Fund 62,500.00 62,500.00 12,500.00
Fund Balance 2,770,593.52 109,039.03 2,879,632.55 3,258,235.54

$ 8,289,640.42 $ 24,374,456.88 $ 4,308,262.10 $ 27,219,987.07 $ 64,192,346.47 $ 75,303,984.40

See notes to financial statements


TOWNSHIP OF EWING

COUNTY OF MERCER

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - STATUTORY BASIS

BUDGET AND ACTUAL - CURRENT FUND

FISCAL YEAR ENDED JUNE 30, 2009

Budget as Modified Actual Variance

REVENUES
Fund Balance Anticipated S 2,383,000.00 $ 2,383,000.00 S
Miscellaneous Revenues 1,493,712.49 1,295,701.09 (198,011.40)
State Aid without Offsetting Appropriations 12,669,097.42 12,676,066.10 6,968.68
Special Items with Offsetting Appropriations 175,416.77 175,416.77
Special Items with Consent of the Director 10,734,715.48 10,977,510.41 242,794.93
Receipts from Delinquent Taxes and Tax Appeals 78,000.00 410,322.62 332,322.62
Amount to Be Raised by Taxes for Support of Municipal Budget 16,219,546.01 16,820,868.42 601,322.41

Total Budget Revenues 43,753,488.17 44,738,885.41 985,397.24

Appropriation and Encumbrance Reserves Lapsed 1,004,577.14 1,004,577.14


Other Credits to Income 254,420.30 254,420.30

Total Revenues 43,753,488.17 45,997,882.85 2,244,394.68

EXPENDITURES
Budget and Emergency Appropriations
Appropriations within "CAPS" Operations
Salaries and wages 15,968,536.00 16,002,612.25 (34,076.25)
Other expenses 6,390,592.00 6,410,093.77 (19,501.77)
Deferred Charges and Statutory Expenditures - Municipal
Expenditures - Municipal within 'CAPS" 1,478,423.00 1,478,423.00
Appropriations Excluded from "CAPS"
Operationa
Salaries and wages 703,015.00 703,015.00
Other expenses 14,711,110.77 14,729,925.53 (18,814.76)
Capital Improvements 50,000.00 50,000.00
Municipal Debt Service 4,002,883.30 4,002,883.30
Reserve for Uncollected Taxes 416,728.10 416,728.10
Deferred Charges - Municipal Excluded from "CAPS" 32,200.00 32,200.00

Total Budget Expenditures 43,753,488.17 43,825,880.95 (72,392.78)

Other Expenses and Charges to Income


Interfunds Crested in 2009 239,997.67 (239,997.67)

Total Expenditures 43,753,488.17 44,065,878.62 (312,390.45)

Excess of Revenues over Expenditures S $ 1,932,004.23 $ 1,932,004.23

Adjustment to Income before Fund Balance


Expenditures included above which are by statute deferred charges
to budget of succeeding years:
Overexpenditures $ 72,392.78

Statutory Excess to Fund Balance 2,004,397.01

Fund Balance July I, 2008 3,149,196.51

5,153,593.52

Decreased by: Utilization in FY 2008 Budget 2,383,000.00

Fund Balance June 30, 2009 $ 2,770,593.52

See notes to financial statements. 16


TOWNSHIP OF EWING

COUNTY OF MERCER

STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE

STATUTORY BASIS - CURRENT FUND

FISCAL YEAR ENDED JUNE 30, 2009

REVENUES
Fund Balance Anticipated $ 2,383,000.00
Miscellaneous Revenues 1,295,701.09
State Aid without Offsetting Appropriations 12,676,066.10
Special Items with Offsetting Appropriations 175,416.77
Special Items with Consent of the Director 10,977,510.41
Receipts from Delinquent Taxes and Tax Appeals 410,322.62
Amount to Be Raised by Taxes for Support of Municipal Budget 16,820,868.42

Total Budget Revenues 44,738,885.41

Other Credits to Income 1,258,997.44

Total Revenues 45,997,882.85

EXPENDITURES
Budget and Emergency Appropriations
Appropriations within 'CAPS" Operations
Salaries and wages 16,002,612.25
Other expenses 6,410,093.77
Deferred Charges and Statutory Expenditures - Municipal Expenditures -

Municipal within "CAPS" 1,478,423.00


Appropriations Excluded From "CAPS"
Operations
Salaries and wages 703,015.00
Other expenses 14,729,925.53
Capital Improvements 50,000.00
Municipal Debt Service 4,002,883.30
Reserve for Uncollected Taxes 416,728.10
Deferred Charges - Municipal Excluded from "CAPS" 32,200.00

Total Budget Expenditures 43,825,880.95

Interfunds Created in 2009 239,997.67

Total Expenditures 44,065,878.62

Excess of Revenues over Expenditures 1,932,004.23

Adjustment to Income before Fund Balance


Expenditures included above which are by statute deferred charges
to budget of succeeding years 72,392.78

Statutory Excess to Fund Balance 2,004,397.01

Fund Balance July 1, 2008 3,149,196.51

5,1 53,593.52

Decreased by
Utilization in FY 2009 Budget 2,383,000.00

Fund Balance June 30, 2009 $ 2,770,593.52

See notes to financial statements. 17


NOTES TO FINANCIAL STATEMENTS
TOWNSHIP OF EWING

MERCER COUNTY, NEW JERSEY

NOTES TO FINANCIAL STATEMENTS

A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Reporting Entity
The financial statements of the Township of Ewing (the "Township") include every board, body,
officer or commission supported and maintained wholly or in part by funds appropriated by the
Township of Ewing, as required by N.J.S. 40A:5-5. However, the operations of the Municipal
Library, Board of Education, first aid organizations, and volunteer fire companies or fire districts
are not included in the Township!s financial statements.

Description of Funds
The accounting policies of the Township of Ewing conform to the accounting principles applicable
to municipalities which have been prescribed by the Division of Local Government Services,
Department of Community Affairs, State of New Jersey. Such principles and practices are
designed primarily for determining compliance with legal provisions and budgeting restrictions and
as a means of reporting on the stewardship of public officials with respect to public funds. These
principles and practices demonstrate compliance with the modified accrual basis of accounting,
with certain exceptions, and the budget laws of New Jersey and are not in accordance with
generally accepted accounting principles ("GAAP"). Under this method of accounting, the
Township of Ewing accounts for its financial transactions through the following separate
governmental funds:

Current Fund - resources and expenditures for governmental operations of a general nature,
including Federal and State grant funds, except as otherwise noted.

Trust Fund - receipt, custodianship and disbursement of funds in accordance with the purpose for
which each reserve was created, pursuant to the provisions of N.J.S.A. 40A:4-39.

-
General Capital Fund Represents resources, including Federal and State Grants in aid of
construction, and expenditures for the acquisition of general capital facilities, other than those
required through the Current Fund, including the status of bonds and notes authorized for said
purposes.

The Governmental Accounting Standards Board (GASB) is the accepted standards-setting body for
establishing government accounting and financial reporting principles. GASB's Codification of
Governmental Accounting and Financial Reporting Standards recognizes three fund categories and
two account groups as appropriate for the accounting and reporting of the financial position and
results of operations in accordance with generally accepted accounting principles. This structure of
funds and account groups differs from the organization of funds prescribed under the regulatory
basis of accounting utilized by the Township. The resultant presentation of financial position and
results of operations in the form of financial statements is not intended to present the general-
purpose financial statement required by GAAP.

18
TOWNSHIP OF EWING

MERCER COUNTY, NEW JERSEY

NOTES TO FINANCIAL STATEMENTS

A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Basis of Accounting
The accounting principles and practices prescribed for municipalities by the State of New Jersey
differ in certain respects from accounting principles generally accepted in the United States of
America applicable to local government units. The significant differences primarily relate to the
cash basis for recognition of revenue, the recording of appropriation reserves in connection with
expenditures, the liability for unused compensated absences, and general fixed assets.

A modified accrual basis of accounting is followed with minor exceptions. Modifications from the
accrual basis are as follows:
Revenues are recorded when received in cash, except for certain amounts that are due from
other governmental units. Receipts from Federal and State grants are realized as revenue when
anticipated in the Township budget. Receivables for property taxes are recorded with offsetting
reserves on the balance sheet of the Township's Current Fund. Accordingly, such amounts are
not recorded as revenue until collected. Other amounts which are due to the Township are also
recorded as receivables with offsetting reserves and are recorded as revenue when received.

Investments are carried at cost. Purchases are limited by New Jersey Statute 40A:5-15.1 to
bonds or obligations of the Federal government guaranteed by said government and bonds or
other obligations of Federal or local units having a maturity date not more than twelve months
from the date of purchase.

Expenditures are recorded on the "budgetary" basis of accounting. Generally, expenditures are
recorded when an amount is encumbered for goods or services through the issuance of a
purchase order in conjunction with the Encumbrance Accounting System. Outstanding
encumbrances at June 30 are reported as a cash liability in the financial statements and
constitute part of the Township's statutory Appropriation Reserve balance. Appropriation
reserves covering unexpended appropriation balances are automatically created at the end of
each year and are recorded as liabilities, except for amounts which may be canceled 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. Appropriations
for principal payments on outstanding general capital bonds and notes are provided on the cash
basis, and interest on general capital indebtedness is on the cash basis.

Foreclosed Property - Foreclosed property is recorded in the Current Fund at the assessed
valuation at the time such property was acquired. The balance of foreclosed property is fully
reserved.

Interfund receivables in the Current Fund are recorded with offsetting reserves; interfund
payables are created by charges to operations. Income is recognized in the year the receivables
are liquidated. Interfund receivables in other funds are not offset by reserves.
19
TOWNSHIP OF EWING

MERCER COUNTY, NEW JERSEY

NOTES TO FINANCIAL STATEMENTS

A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Basis of Accounting (Continued)

Inventories of Supplies - The cost of inventories of supplies for all funds is recorded as an
expenditure at the time individual items are purchased. The cost of inventories is not included
in the various fund balance sheets.

General Fixed Assets In accordance with New Jersey Administrative Code 5:305-6,
Accounting for Government Fixed Assets, as promulgated by the Division of Local
Government Services, which differs in certain respects from generally accepted accounting
principles, the Township of Ewing is required to have and maintain a fixed asset and reporting
system for non-expendable personal property with an acquisition cost of $5,000 or more per
unit and a useful life of more than one year.

Fixed assets used in governmental operations (general fixed assets) are accounted for in the
General Fixed Assets Account Group. Public domain ("infrastructure") general fixed assets
consisting of certain improvements other than buildings, such as roads, bridges, curbs and
gutters, streets and sidewalks and drainage systems, are not capitalized.

For the classification of land, buildings and other improvements, actual cost was used. With
respect to machinery and equipment, actual cost was used whenever possible. However, a
significant number of items were valued at their estimated or replacement costs, since the
original costs were not available. No depreciation is provided for in the financial statements.

Expenditures for construction in progress are recorded in the Capital Funds until such time as
the construction is completed and the related asset is placed in operation.

Fixed assets acquired through grants in aid or contributed capital have not been accounted for
separately.

It is the policy of the Township not to capitalize interest cost on fixed assets constructed.

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

Reserve for Uncollected Taxes represents an appropriation made to allow total current tax
billings to be levied at an amount greater than the appropriations needed. Reserve for
Uncollected taxes is not recognized under accounting principles generally accepted in the
United States of America.

20
TOWNSHIP OF EWING

MERCER COUNTY, NEW JERSEY

NOTES TO FINANCIAL STATEMENTS

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Memorandum Only - Total Columns


Total columns are captioned "memorandum only" to indicate that they are presented only to
facilitate financial analysis. Data in these columns do not present financial position, results of
operations or changes in financial position in conformity with accounting principles generally
accepted in the United States of America, nor are such data comparable to a consolidation.
Interfund eliminations have not been made in the aggregation of this data.

Comparative Data
Comparative total data for the prior year have been presented in order to provide an understanding
of changes on the Township's financial position and operations. However, comparative data have
not been presented in each of the statements, since their inclusion would make the statements
unduly complex and difficult to read.

CASH

Cash includes amounts on deposit, petty cash, change funds and short-term investments with original
maturities of three months or less.

Deposits were with contracted depository banks in interest-bearing accounts that were insured under the
New Jersey Governmental Unit Deposit Protection Act ("NJGUDPA"). All such deposits are held in
the Township's name.

NJGUDPA permits the deposit of public funds into the State of New Jersey Cash Management Fund or
into institutions located in New Jersey that are insured by the Federal Deposit Insurance Corporation or
by any other agencies of the United States that insure deposits.

21
TOWNSHIP OF EWING

MERCER COUNTY, NEW JERSEY

NOTES TO FINANCIAL STATEMENTS

B. CASH (CONTINUED)

NJGUDPA requires public depositories to maintain collateral for deposits of public funds that exceed
insurance limits as follows:

The market value of the collateral must equal 5% of the average daily balance of public funds; or

If the public funds deposited exceed 75% of the capital funds of the depository, the depository must
provide collateral having a market value equal to 100% of the amount exceeding 75%.

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

Uninsured and uncollateralized deposits are covered under the unit certificate of eligibility as required
by NJGUDPA.

The carrying amount of the Township of Ewing's cash as of June 30, 2009, which consisted mainly of
demand and money market accounts, was $9,652,110. Of the balance, $1,000,000 was covered by
Federal Depository Insurance, and $8,652,110 was covered by a collateral pool maintained by the
banks, as required by New Jersey statutes.

Interest Rate Risk: Interest rate is the risk that changes in interest rates will adversely affect the fair
value of an investment. The Township does not have a formal investment policy that limits
investment maturities as a means of managing its exposure; however, investments are matched with
anticipated cash flows to minimize interest rate risk.

Credit Risk: Credit risk is the risk that an issuer or other counterparty to an investment will not
fulfill its obligations. The Township limits its credit risk by investing in direct obligations of the
United States government, its agencies or instrumentalities secured by the full faith and credit of
the government of the United States. U.S. government securities carry an underlying rating of
AAA by Standard and Poor's and Aaa by Moody's Investors Service. The Township has no policy
on credit risk however, investments are primarily securities guaranteed by the U.S. Government, or
Government Unit Deposit Protection Act ("GUDPA").

Concentration of Credit Risk: The Township places no limit on the amount that may be invested in
any one issuer. Approximately 85% of the Township's investments are in obligations of the United
States or its agencies or instrumentalities.

22
TOWNSHIP OF EWING

MERCER COUNTY, NEW JERSEY

NOTES TO FINANCIAL STATEMENTS

C. LONG-TERM DEBT

Summary of Municipal Debt


June 30,
2009 2008 2007
General - Bonds and Notes
Bond anticipation notes, due November 8, 2009, at an interest rate
of5%perannum $ 237,500 $ 237,500 $ 237,500
Bond anticipation notes, due November 8, 2009, at an interest rate
5% per annum 570,000 570,000 570,000
Bond anticipation notes, due November 5, 2009, at an interest rate
of5%perannum 950,000 -
General obligation bonds, due November 1, 2012, at interest
rates ranging from 4.00% to 4.82% per annum 640,000 785,000 925,000
General obligation bonds, due September 1, 2016, at an interest
rate of 4.00% per annum 8,750,000 9,100,000 9,100,000
General obligation bonds, due May 1,2012, at interest rates
ranging from 4.00% to 4.125% per annum 4,389,000 5,989,000 7,489,000
2002 Pension Refunding Bonds, due October 1,2012, at interest
rates ranging from 5.25% to 5.50% per annum 600,000 735,000 865,000
2003/2004 Refunding Bonds, due June 1,2011, at an interest
rate of 3.50% per annum 1,110,000 1,680,000 2,260,000

Green Trust Loans


Banchoff Park - due January 20, 2008, at an interest rate of 2.0%
per annum 32,723
Municipal Complex Park Development - due April 20, 2014, at
an interest rate of 2.0% perannum 137,088 162,906 188,217
Municipal Complex Park - due June 25, 2010, at an interest rate
of 2.0% per annum 19,114 37,852 56,220
Moody Park/Fasolino Field - due September 25, 2021, at an
interest rate of 2.0% per annum 330,245 354,369 378,018

New Jersey Environmental Infrastructure Trust Loan - due August 1,


2019, at an interest rate of 2.0% per annum 2,623,784 2,824,889 3,020,670

20,356,731 22,476,516 25,122,348


Total Issued

Authorized but not Issued


General Bonds and Notes - 950,000

20,356,731 23,426,516 25,122,348


Net Bonds and Notes Issued and Authorized but not Issued $ $ $

23
TOWNSHIP OF EWING

MERCER COUNTY, NEW JERSEY

NOTES TO FINANCIAL STATEMENTS

C. LONG-TERM DEBT (CONTINUED)

Summary of Statutory Debt Condition - Annual Debt Statement


The summarized statement of debt condition which follows is prepared in accordance with the
required method of setting up the annual debt statement and indicates a statutory net debt of .54%:

Gross Debt Deductions Net Debt


Local School District Debt $ 49,650,000 $ 49,650,000 $
Other Bonds and Notes 20,356,731 600,000 19,756,731
$ 70,006,731 $ 50,250,000 $ 19,756,731

Borrowing power under N.J.S.A. 40A:2-6 as amended

31/2% of equalized valuation basis (municipal) $ 119,848,842


Net debt 19,756,731
Remaining borrowing power $ 100,092,111

Net debt of $19,756,731 divided by equalized valuation basis per N.J.S.A. 40A:2-2 of
$3,424,252,623 equals .54%.

The following is a schedule of annual debt service for principal and interest on general bonded
debt, Green Trust Loans, and the NJ Environmental Infrastructure Trust Loan issued and
outstanding to maturity:

Fiscal Year Principal Interest Total


2010 $ 3,181,275 $ 724,178 $ 3,905,453
2011 3,422,940 596,583 4,019,523
2012 1,972,407 412,083 2,384,490
2013 1,851,799 351,835 2,203,634
2014 1,686,784 282,829 1,969,613
2015-2019 6,149,290 493,944 6,643,234
2020-202 1 334,736 10,007 344,743
$ 18,599,231 $ 2,871,459 $21,470,690

Green Trust Program Loans - The Township has contracted with the State of New Jersey,
Department of Environmental Protection for Green Trust Program Loans to fund a portion of the
costs incurred in the construction of Banchoff Park, Municipal Complex projects and Moody
Park/Fasolino Field.

24
TOWNSHIP OF EWING

MERCER COUNTY, NEW JERSEY

NOTES TO FINANCIAL STATEMENTS

LONG-TERM DEBT (CONTINUED)

Summary of Statutory Debt Condition - Annual Debt Statement (Continued)


New Jersey Environmental Infrastructure Trust Loan The Township has contracted with the state
of New Jersey, Department of Transportation to fund a portion of the costs incurred in the
reconstruction of various roads and the stabilization of Shabakunk Creek.

BALANCE APPROPRIATED - CURRENT FUND

Current fund balances were appropriated and included as anticipated revenue in the succeeding years'
budgets for the past five years as follows:
Utilized in Budget
of Succeeding
Year Balance Year
June 30, 2009 $ 2,770,594 $ 2,229,185
June 30, 2008 3,149,197 2,383,000
June 30, 2007 3,346,617 1,711,928
June 30, 2006 3,220,028 694,000
June3O,2005 2,337,161 513,625

General capital fund balances were appropriated and included as anticipated in the succeeding years'
Current Fund Budgets as follows:
Utilized in Budget
of Succeeding
Year Balance Year
June 30, 2009 $ 109,039 $
June 30, 2008 109,039
June 30, 2007 109,039
June 30, 2006 109,039
June 30, 2005 98,441 98,441

PROPERTY TAXES & SEWER USAGE CHARGES

Assessment of Tax
New Jersey statutes require that taxable valuation of real property be prepared by the Township Tax
Assessor as of October 1 in each year and filed with the County Board of Taxation by January 10 of
the following year. Upon the filing of certified adopted budgets by the Township of Ewing, Local
School District and County, the tax rate is struck by the Board based on the certified amounts in
each of the taxing districts. Pursuant to statute, this process is to be completed on or before May 3,
with a completed duplicate of the tax rolls to be delivered to the Township of Ewing Tax Collector
on or before May 13th.

25
TOWNSHIP OF EWING

MERCER COUNTY, NEW JERSEY

NOTES TO FINANCIAL STATEMENTS

PROPERTY TAXES & SEWER USAGE CHARGES (CONTINUED)

Collection of Tax
Taxes become a lien on property as of January 1. The tax bills are prepared and mailed by the
Collector of Taxes of the Township of Ewing semi-annually in January and July. The January tax
bill, which is payable in equal installments on February 1 and May 1, is an estimated bill based on
amounts due to the various taxing districts during the first six months of the calendar year. The
municipal portion of the tax is based on the municipal rate for the current fiscal year.

The July tax bill, which is due in equal installments on August 1 and November 1, represents the
actual total tax for the year less the amount billed in January. A complete breakdown of the tax
levy for each taxing district is included on the July bill.
Taxes become delinquent if not paid on the installment dates and become subject to interest
penalties of 8% to 18% of the amount delinquent. If taxes are delinquent on or after April 1st of
the succeeding year, the delinquent amount is subject to "Tax Sale," which places a tax lien on the
property, allowing the holder to enforce the tax lien by collection or foreclosure. New Jersey
property tax laws establish a tax lien on real estate as of January 1St of the current tax year even
though the amount due is not known at that point.

Beginning in January 2001, the Township issued separate bills for sewer usage charges.
Previously, such charges were included in the property tax bills. The sewer usage charges are
based on the water consumption for the previous year as reported to the Township by the City of
Trenton and are due on April 1 and October 1.

SCHOOL AND COUNTY TAXES


The local school district tax levy for SFY 2008 was $47,575,977.
The tax levy for SFY 2009 for county taxes was $19,605,735.06.
PENSIONS
Employees who are eligible for a pension plan are enrolled in one of two pension systems administered
by the Division of Pensions, Department of the State of New Jersey. The two state-administered plans
are: (1) the Public Employees' Retirement System, and (2) the Police and Firemens' Retirement
System. The division annually charges municipalities and other participating governmental units for
their respective contributions to the plans based upon actuarial calculations. A portion of the cost is
contributed by the employees. The Township's share of pension costs for both plans amounted to
$723,423 and $2,146,142 for the years June 30, 2009 and 2008, respectively. Employees are also
covered by the Federal Insurance Contribution Act ("FICA").

The early retirement pension obligation bonds of $1,745,000 were issued in October 2002, of which
$600,000 and $735,000 was outstanding at June 30, 2009 and 2008, respectively. The regular pension
obligation was funded by the State of New Jersey.

26
TOWNSHIP OF EWING

MERCER COUNTY, NEW JERSEY

NOTES TO FINANCIAL STATEMENTS

UNEMPLOYMENT COMPENSATION INSURANCE

Effective January 1, 1978, most municipal employees became eligible for unemployment compensation
insurance (N.J.S. 43 :21-3 et seq.). The Township had elected to provide a self-insured plan whereby
the municipal cost and employee contributions are deposited in a trust fund from which claims are paid.
However, as of April 1, 1994, the Township has discontinued its policy of self-insuring for
unemployment compensation insurance, and all contributions are remitted directly to the State of New
Jersey. Any claims by former employees are prorated for payment based on time served prior and
subsequent to April 1, 1994. Claims totaling $38,051 were paid during the year ended June 30, 2009.

WORKERS' COMPENSATION INSURANCE

The Township maintains a self-insurance plan for workers' compensation insurance that is
administered as a trust by an insurance agency. An annual current fund appropriation is made to the
trust, and claims are paid from the trust. Interest earned is also added to the trust. As of June 30, 2009,
a reserve for worker's compensation of $303,651 was included in the Trust Fund. The 2009
appropriation was $830,000. Claim payments amounted to $425,803, net of refunds.

PENDING LITIGATION

The Township has been named in several suits. In addition, there are several pending tax appeals. It is
counsel's and management's opinion that any liability resulting from these matters would be covered by
insurance and existing Township reserves.

PRESCRIPTION BENEFIT PLAN

The Township provides a prescription benefit plan for present and eligible retired employees and their
dependents. The Township funds the benefits on a pay-as-you-go basis. Calculations required by
GASB 45 have not been provided, but total payments under this plan for both present and retired
employees amounted to $1,323,132, $1,315,420 and $1,156,015 for the years ended June 30, 2009,
2008 and 2007, respectively.

UNUSED SICK LEAVE, VACATION BENEFITS AND PERSONAL TIME

The Township has permitted employees to accrue sick leave pay, which may be taken as time off or
paid at a later date. Each year, a provision is made in the budget to cover the estimated annual cost of
such payments.

The Township's policy with respect to unused vacation is to permit employees to carry over such
vacation for one year unless approved otherwise by the council. The Township's policy with respect to
personal time is to permit police officers to receive the value of all personal time earned but unused in
the year of their retirement per their union contract.

27
TOWNSHIP OF EWING

MERCER COUNTY, NEW JERSEY

NOTES TO FINANCIAL STATEMENTS

UNUSED SICK LEAVE, VACATION BENEFITS AND PERSONAL TIME (CONTINUED)

The total balance of unused sick, vacation and personal time benefits amounted to approximately
$4,864,598 at June 30, 2009. Such amounts are not included in accrued liabilities at June 30, 2009.

COMMITMENTS

The majority of the Township employees are represented through the following collective bargaining
units:
Contract
Bargaining Unit Expiration Date
Police Benevolent Association June 30, 2014
Superior Officers Association June 30, 2014
Communication Workers of America June 30, 2012
Fireman's Mutual Benevolent Association (2 Contracts) June 30, 2012
AFSCME (2 Contracts) June 30, 2010
IBEW Managers and Supervisors Union June 30, 2012

County Guaranteed Lease Bank Leasing Program, Series 2006


In November 2006 the Township entered into three Master or Sublease purchase agreements for the
purchase of various equipment with two sublessor' s, Mercer County Improvement Authority and
Commerce Leasing, LLC ("Commerce"). The agreements range from three to ten years with
maximum purchases of equipment totaling $2,744,605. The Township's budgetary rental payments
for fiscal year ended June 30, 2009 were $466,897. A summary schedule of rental payments by
fiscal year is as follows:

June 30,
2010 $ 466,897
2011 417,497
2012 417,497
2013 195,651
2014 195,651
2015-2016 586,953
$ 2,280,146

28
TOWNSHIP OF EWING

MERCER COUNTY, NEW JERSEY

NOTES TO FINANCIAL STATEMENTS

N. DEFERRED CHARGES TO BE RAISED IN SUCCEEDING BUDGETS

Certain expenditures are required to be deferred to budgets of succeeding years. At June 30, 2009, the
following deferred charges are shown on the balance sheets of the various funds:

Balance to
Balance 2010 Budget Succeeding
June 30, 2009 Appropriation Budgets
Special Emergency Authorization 5 Year $ 64,400 $ 32,200 $ 32,200
Overexpenditures 72,393 72,393
Overexpenditures of appropriation reserves 430,730 430,730
Total $ 567,523 $ 535,323 $ 32,200

A special emergency note was issued to fund the Special Emergency Authorization 5 year. The -
special emergency note payable is included as a current fund liability and is being repaid over the same
5 year period.

0. SUBSEQUENT EVENT
Management has evaluated subsequent events that occurred after the statement of assets, liabilities and
fund balance date but before July 19, 2010, the date the financial statements were available to be issued.
No items were determined by management to require disclosure.

29
SUPPLEMENTAL SCHEDULES
TOWNSHIP OF EWING
A
COUNTY OF MERCER

CURRENT FUND

STATEMENTS OF ASSETS, LIABILITIES AND FUND BALANCE

STATUTORY BASIS

June 30,
2009 2008
ASSETS
Current Fund

Cash and Equivalents $ 3,512,329.08 $ 12,747,087.21


tntergovernmental Receivables
Due from State of New Jersey: Senior Citizens and Veterans Deductions A-3 429,804.66 438,083.19
Receivables and Other Assets with Full Reserves
Delinquent Property Taxes Receivable A-3 39,936.01 52,225.94
Delinquent Sewer Fees Receivable A-6 8,358.39 6,346.69
Tax Title Liens Receivable A-4 308,256.87 282,752.60
Bad Check Receivable 61,964.86 22,991.05
Due from State of New Jersey 210,000.00 210,000.00

Property Acquired for Taxes, Assessed Valuation 965,600.00 965,600.00


Interfund Accounts Receivable 247,878.21

Total Receivables and Other Assets with Full Reserves 1,841,994.34 1,539,916.28

Deferred Charges
Overexpenditures A-2 72,392.78
Overexpenditures of Appropriation Reserves A-S 484,730.06
Special Emergency - 5 Year 64,400.00 96,600.00

Total Deferred Charges 621,522.84 96,600.00

6,405,650.92 14,821,686.68

Federal and State Grant Fund

Cash 183,565.21 557,957.90


Federal and State Grant Fund Receivable A-7 1,700,424.29 3,232,435.55

1,883,989.50 3,790,393.45

$ 8,289,640.42 $ 18,612,080.13

30
TOWNSHIP OF EWING
A
COUNTY OF MERCER

CURRENT FUND

STATEMENTS OF ASSETS, LIABILITIES AND FUND BALANCE (CONTINUED)

STATUTORY BASIS

June 30,
2009 2008
LIABILITIES, RESERVES AND FUND BALANCES

Current Fund

Appropriation Reserves A-2 $ 936,081.89 $ 679,309.30


Other Liabilities and Reserves
Tax Anticipation Notes - 8,015,760.00
Special Emergency Notes Payable 64,400.00 96,600.00
Reserve for Encumbranes 395,031.07 896,667.25
Due to County Taxes 55,652.06 90,010.82
Due to State of New Jersey - Marriage Licenses 125.70 1,334.95
Prepaid Taxes 85,637.52 57,786.91
Prepaid Sewer 255,440.16 268,879.73
Reserve for Special Emergency 694.66 26,224.93

856,981.17 9,453,264.59

Reserves for Receivables 1,841,994.34 1,539,916.28

Fund Balance 2,770,593.52 3,149,196.51

6,405,650.92 14,821,686.68

Federal and State Grant Fund

Reserve for Encumbrances 173,591.89 1,632,687.90


Interfund Payable 247,481.84
Reserve for Grant Expenditures A-8 1,384,042.62 2,157,705.55
Unappropriated Reserve for Grants A-9 78,873.15 -

1,883,989.50 3,790,393.45

$ 8,289,640.42 $ 18,612,080.13

31
TOWNSHIP OF EWING
A-I
COUNTY OF MERCER

CURRENT FUND

STATEMENT OF REVENUES AND OTI-IER CREDITS TO INCOME

FISCAL YEAR ENDED JUNE 30, 2009

Excess
or
Anticipated Budget Budget As Modified Realized Excess (Deficit)

Surplus Anticipated S 2,383,000.00 5 2,383,000.00 $ 2,383,000.00 5

Total Surplus Anticipated 2,383,00000 2,383,000.00 2,383,000.00

Miscellaneous Revenues
Licenses
Alcoholic Beverages 76,500.00 76,500.00 75,750.00 (750.00)
Other Licenses- Clerk 94,359.75 94,359.75 18,765.00 (75,594.75)
Fees and Permits- Clerk 15,000.00 15,000.00 21,398.58 6,398.58
Fees and Permits- Housing 125,053.46 125,053.46 108,083.00 (16,970.46)
Fees and Permits- Police 48,000.00 48,000.00 11,253.98 (36,746.02)
Fees and Permits- Registrar 35,000.00 35,000.00 44,477.64 9,477.64
Fees and Permits- Tax Searcher 100.00 100.00 50.00 (50.00)
Fines & Costs Municipal Court 624,431.18 624,431.18 603,017.06 (21,414,12)
Interest and Costs on Taxes 192,643.72 192,643.72 194,366.04 1,722.32
Interest on Investments and Deposits 230,624.38 230,624.38 114,040.79 (116,583.59)
Contractor's Licenses 3,000.00 3,000.00 3,095.00 95.00
Animal Shelter Fees 1,000.00 1,000.00 2,700.00 1,700.00
Planning & Zoning Fees 3,000.00 3,000.00 4,905.00 1,905.00
Fire Prevention Fees 45,000.00 45,000.00 93,799.00 48,799.00

Total Miscellaneous Revenues 1,493,712.49 1,493,712.49 1,295,701.09 (198,011.40)

State Aid without Offsetting Appropriations


Consolidated Municipal Property Tax Relief Aid 9,407,594.00 9,407,594.00 9,407,594.00
Energy Receipts Tax 3,184,094.00 3,184,094.00 3,184,094.00
Garden State Trust Fund 714.00 714.00 (714.00)
76,695.42 76,695.42 84,378.10 7,682.68
Uniform Fire Safety Rebate

Total State Aid without Offsetting Appropriations 12,669,097.42 12,669,097.42 12,676,066.10 6,968.68

Special Items of Revenue Offset with Appropriations


Public Health Priority Funding - 1977 10,562.00 10,562.00
Drunk Driving Enforcement Fund 2,956.21 2,956.21
U Drink U Drive U Lose
4,289.92 4,289.92
Recycling Tonnage Grant 24,139.97 24,139.97
Emergency Management Assistance 5,000.00 5,000.00
Communicable Disease HEP B Vaccine 2,596.41 2,596.41
Click it or Ticket 3,957.52 3,957.52
Justice Assistance Grant 15,989.00 15,989.00
Tobacco Age of Sale 960.00 960.00
Safe and Secure 52,561.00 52,561.00
Sprint OEM Grant 10,693.55 10,693.55
Body Armor Replacement Grant 7,936.71 7,936.71
Municipal Alliance Grant 30,055.00 30,055.00
3,719.48 3,719.48
COPS in Shops

Total Special Items of Revenue Offset with Appropriations 175,416.77 175,416.77

32
TOWNSHIP OF EWING
A-I
COU11TY OF MERCER

CURRENT FUND

STATEMENT OF REVENUES AND OTHER CREDITS TO INCOME (CONTINUED)

FISCAL YEAR ENDED JUNE 30, 2009

Anticipated Budget Budget As Modified Realized Excess (Deficit)

Special Items of Revenue with Prior Consent of the Director

Sewer Service Charges 6,259,274.90 6,259,274.90 6,308,497.39 49,222.49


Administration of Senior Citizen and Vet Discount 8,761.66 8,761.66 8,761.66 -

Payment in Lieu of Taxes - The College of New Jersey 60,000,00 60,000.00 60,000.00 -

Payments in Lieu of Taxes - Park Place Senior Citizens 83,975.00 83,975.00 82,625.00 (1,350.00)
Cable Television Franchise Fee 150,283.30 150,283.30 190,772.64 40,489.34
Mercer County Improvement Authority
Transfer Station Facility 174,999.96 174,999.96 251,675.61 76,675.65
Host Benefits 1,262,020.11 1,262,020.11 1,306,093.86 44,073.75
EMS Billing 343,400.55 200,400.55 297,765.96 97,365.41
Hotel Tax 135,000.00 135,000.00 138,399.61 3,399.61
Sale of Municipal Assets 100,000.00 100,000.00 - (100,000.00)
OpusTaxAppeal 1,400,000.00 1,400,000.00 1,426,683.50 26,683.50
Marazzo Tax Appeals 900,000.00 900,000.00 906,235.18 6,235.18

Total Special Items of Revenue 10,877,715.48 10,734,715.48 10,977,510.41 242,794.93

Receipts from Delinquent Taxes 78,000,00 78,000.00 78,000.00 -


Additional Tax Appeals Collection - 332,322.62 332,322.62

Total Tax Revenues 78,000.00 78,000.00 410,322.62 332,322.62

27,501,525.39 27,533,942.16 27,918,016.99 384,074.83


Subtotal General Revenues

Amount to be Raised by Taxes for Support of Municipal Budget 16,219,546.01 16,219,546.01 16,820,868.42 601,322,41

16,219,546.01 16,219,546.01 16,820,868.42 601,322.41


Total Amount to be raised by Taxes

43,721,071.40 43,753,488.17 44,738,885.41 985,397.24


Total Budget Revenues

Other Credits to Income


TAN Proceeds
- 14,230.00 14,230.00
MRNA Clerk
MRNA -Tax Collector 33,319.90 33,319.90
MRNA-Rental Inspections 14,875.00 14,875.00
- 10,000,65 10,000.65
MRNA-Recycling
90,010.82 90,010.82
MIRNA-Fema Reimbursement
18,189.43 18,189.43
MRNA-SaIe of Surplus Equipment
73,794.50 73,794.50
MRNA-Other

Total Other Credits to Income 254,420.30 254,420.30

Total Revenues and Other Credits to Income $ 43,721,071.40 $ 43,753,488.17 $ 44,993,305.71 $ 1,239,817.54

33
TOWNSHIP OF EWING
A-2
COUNTY OF MERCER

CURRENT FUND

STATEMENT OF EXPENDITURES AND OTHER CHARGES TO INCOME

FISCAL YEAR ENDED JUNE 30, 2009

APPROPRIATED
Budget
FY 2009 Budget after Modification Paid or Charged Reserved Overexpenditure
(A) Operations - Within "CAPS"
GENERAL GOVERNMENT
Legislative (Mayor and Council)
$ 48,275.00 $ 48,275.00 $ 48,224.07 $ 50.93 $
Salaries and Wages
Municipal Clerk
Salaries and Wages 159,550.00 144,550.00 144,457.31 92.69
Other Expenses 30,000.00 30,000.00 25,499.09 4,500.91
General Administration
Salaries and Wages 316,000.00 322,100.00 320,684.67 1,415.33
Other Expenses 300,000.00 241,000.00 233,725.58 7,274.42
Elections
Other Expenses 22,000.00 22,000.00 6,766.54 15,233.46
Financial Administration
Salaries and Wages 280,014.00 235,014.00 229,860.73 5,153.27
10,000.00 10,000.00 1,696.09 8,303.91
Other Expenses
Audit Services
50,000.00 51,100.00 50,667.00 433.00
Other Expenses
Management Services
34,000.00 34,000.00 20,927.74 13,072.26
Other Expenses
Tax Assessment Administration
178,065.00 176,865.00 176,712.78 152.22
Salaries and Wages
Other Expenses 105,000.00 95,680.00 94,898.33 781.67
Revenue Administration (Tax Collection)
Salaries and Wages 215,401.00 214,201.00 213,808.40 392.60
Other Expenses 22,000.00 23,500.00 21,690.06 1,809.94
Engineering Services
Other Expenses 100,000.00 100,000.00 90,943.54 9,056.46
Legal Services and Expenses
OtherExpenses 387,845.00 412,845.00 325,180.16 87,664.84
TOWNSHIP OF EWING
A-2
COUNTY OF MERGER

CURRENT FUND

STATEMENT OF EXPENDITURES AND OTHER CHARGES TO INCOME (CONTINUED)

FISCAL YEAR ENDED JUNE 30, 2009

APPROPRIATED
Budget
FY 2009 Budget after Modification Paid or Charged Reserved Overexpenditure

Fire Advisory Board


Other Expenses 100.00 100.00 100.00
Information Technology
Other Expenses 170,000.00 170,000.00 169,232.30 767.70
Municipal Land Use Planning Board
Other Expenses 75,000.00 75,000.00 67,224.33 7,775.67
Master Plan Proposal
Other Expenses 100.00 100.00 - 100.00
Zoning Board of Adjustment
OtherExpenses 100.00 251.00 122.75 128.25
Condemnation Board
Other Expenses 100.00 100.00 - 100.00
Environmental Commission
Other Expenses 100.00 490.00 490.00
Citizens Drug Advisory Commission
Other Expenses 100.00 100.00 100.00
Recreation Conimission
Other Expenses 100.00 100.00 - 100.00
Historic Preservation Commission
Other Expenses 100.00 100.00 - 100.00
Patriotic Committee
Other Expenses 35,000.00 35,000.00 30,256.81 4,743.19
Surety Bond Premiums
Other Expenses 5,000.00 6,800.00 6,799.50 0.50

Sub-Total General Government 2,543,950.00 2,449,271.00 2,279,867.78 169,403.22


TOWNSHIP OF EWING
A-2
COUNTY OF MERCER

CURRENT FUND

STATEMENT OF EXPENDITURES AND OTHER CHARGES TO INCOME (CONTINUED)

FISCAL YEAR ENDED JUNE 30, 2009

APPROPRIATED
Budget
fy 2009 Budget after Modification Paid or Charged Reserved Overexpenditure
PUBLIC SAFETY
Municipal Court
Salaries and Wages 379,794.00 388,794.00 386,466.73 2,327.27
Other Expenses 28,000.00 28,000.00 26,265.02 1,734.98
Police
Salaries and Wages 8,520,000.00 8,520,000.00 8,390,091.81 129,908.19
Other Expenses 375,000.00 395,000.00 374,686.89 20,313.11
Fire Departments
Salaries and Wages 587,000.00 685,000.00 682,098.80 2,901.20
Other Expenses 555,000.00 555,000.00 551,585.96 3,414.04
P.E.O.S.H.A.
Other Expenses 15,000.00 15,000.00 11,117.95 3,882.05
Emergency Medical Services
Salaries and Wages 336,800.00 352,800.00 352,156.97 643.03
Other Expenses 15,000.00 15,000.00 10,715.99 4,284.01
Uniform Fire Prevention
Salaries and Wages 127,025.00 114,025.00 112,308.84 1,716.16
Other Expenses 15,900.00 5,900.00 2,000.00 3,900.00
Housing
Salaries and Wages 75,000.00 75,000.00 109,076.25 (34,076.25)
Other Expenses 2,315.00 2,315.00 2,315.00

Sub-Total Public Safety 11,031,834.00 11,151,834.00 11,008,571.21 177,339.04 (34,076.25)

PUBLIC WORKS
Streets and Road Maintenance
Salaries and Wages 885,000.00 908,000.00 903,926.26 4,073.74
Other Expenses 65,000.00 72,500.00 70,820.01 1,679.99
Vehicle Maintenance
Salaries and Wages 267,890.00 278,390.00 269,736.01 8,653.99
Other Expenses 150,000.00 150,000.00 146,394.59 3,605.41
TOWNSHIP OF EWING
A-2
COUNTY OF MERCER

CURRENT FUND

STATEMENT OF EXPENDITURES AND OTHER CHARGES TO INCOME (CONTINUED)

FISCAL YEAR ENDED JUNE 30, 2009

APPROPRIATED
Budget
FY 2009 Budget after Modification Paid or Charged Reserved Overexpenditure
Building and Grounds
Salaries and Wages 677,000.00 697,020.00 697,018.29 1.71

Other Expenses 75,000.00 78,000.00 77,248.52 751.48


Solid Waste Collection
Salaries and Wages 1,004,550.00 942,550.00 939,381.14 3,168.86
Other Expenses 2,000.00 2,000.00 1,512.65 487.35

Sub-Total Public Works 3,126,440.00 3,128,460.00 3,106,037.47 22,422.53

HEALTH AND HUMAN SERVICES


Public Health Services
Salaries and Wages 352,795.00 355,295.00 355,280.76 14.24
25,000.00 25,000.00 14,119.14 10,880.86
Other Expenses
Animal Control Services
Salaries and Wages 106,376.00 106,376.00 99,866.21 6,509.79
Other Expenses 75,000.00 75,000.00 63,628.54 11,371.46
Township Physician
22,000.00 22,000.00 21,999.96 0.04
Other Expenses
Senior Citizens
Salaries and Wages 150,151.00 154,151.00 149,214.62 4,936.38
Ewing Community Center
Salaries and Wages 76,183.00 64,183.00 60,904.33 3,278.67
Other Expenses 175,000.00 189,000.00 188,881.06 118.94
Daycare Center
Other Expenses 1.00 18,860.00 18,860.00
Ewing Concerned Citizens
Other Expenses 1.00 30,001.00 30,001.00

Sub-Total Health and Human Services 982,507.00 1,039,866.00 953,894.62 85,971.38


TOWNSHIP OF EWING
A-2
COUNTY OF MERCER

CURRENT FUND

STATEMENT OF EXPENDITURES AND OTHER CHARGES TO INCOME (CONTINUED)

FISCAL YEAR ENDED JUNE 30, 2009

APPROPRIATED
Budget
FY 2009 Budget after Modification Paid or Charged Reserved Overexpenditure
PARKS AND RECREATION
Recreation Services and Programs
Salaries and Wages 298,700.00 317,200.00 317,192.08 7.92
Other Expenses 25,000.00 30,000.00 29,278.68 721.32
HCC Operations OlE 20,000.00 20,000.00 15,545.00 4,455.00

Park Maintenance
Salaries and Wages 873,747.00 868,747.00 868,651.54 95.46
Other Expenses 37,000.00 41,000.00 40,338.71 661.29

Sub-Total Recreation and Education 1,254,447.00 1,276,947.00 1,271,006.01 5,940.99

UTILITIES AND BULK PURCHASES


Utilities (including Street Lighting)
Other Expenses 1,502,000.00 1,502,000.00 1,521,501.77 (19,501.77)

Sub-Total Utilities and Bulk Purchases 1,502,000.00 1,502,000.00 1,521,501.77 (19,501.77)

LANDFILL/SOLID WASTE DISPOSAL COSTS


Landfill
Other Expenses 1,810,750.00 1,810,750.00 1,769,177.80 41,572.20

Sub-Total Landfill/Solid Waste Disposal Costs 1,810,750.00 1,810,750.00 1,769,177.80 41,572.20


OTHER NON-CLASSIFIED
Salaries for Open Positions & Wage Adjustments
Salaries and Wages 50,000.00

Sub-Total Other Non-Classified 50,00000

Total Operations (Item 8A) within "CAPS" 22,301,928.00 22,359,128.00 21,910,056.66 502,649.36 (53,578.02)

Total Operations within "CAPS' 22,301,928.00 22,359,128.00 21,910,056.66 502,649.36 (53,578.02)


Details
Salaries and Wages 15,965,316.00 15,968,536.00 15,827,118.60 175,493.65 (34,076.25)
Other Expenses (including Contingent) 6,336,612.00 6,390,592.00 6,082,938.06 327,155.71 (19,501.77)
TOWNSHIP OF EWING
A-2
COUNTY OF MERCER

CURRENT FUND

STATEMENT OF EXPENDITURES AND OTHER CHARGES TO INCOME (CONTINUED)

FISCAL YEAR ENDED JUNE 30, 2009

APPROPRIATED
Budget
FY 2009 Budget after Modification Paid or Charged Reserved Overexpenditure
(2) STATUTORY EXPENDITURES
Contributions to

PERS 604,680.00 604,680.00 604,680.00


PFRS 118,743.00 118,743.00 118,743.00
Social Security System 755,000.00 755,000.00 743,552.26 11,447.74

Sub-Total Statutory Expenditures 1,478,423.00 1,478,423.00 1,466,975.26 11,447.74

Total Deferred Charges and Statutory


Expenditures - Municipal within "CAPS" 1,478,423.00 1,478,423.00 1,466,975.26 11,447.74

(H-I) Total General Appropriations for


Municipal Purposes within "CAPS" 23,780,351.00 23,837,551.00 23,377,031.92 514,097.10 (53,578.02)

(A) Operations Excluded from "CAPS"


OTHER COMMON OPERATING FUNCTIONS
Ewing Lawrence Sewer Authority - Share of Costs
Other Expenses 6,300,000.00 6,300,000.00 6,290,072.83 9,927.17
Mercer County Improvement Authority
Other Expenses 466,897.00 466,897.00 466,897.00 -
Condo Law Trash Removal
Other Expenses 300,000.00 300,000.00 156,685.16 143,314.84
TOWNSHIP OF EWING
A-2
COUNTY OF MERCER

CURRENT FUND

STATEMENT OF EXPENDITURES AND OTHER CHARGES TO INCOME (CONTINUED)

FISCAL YEAR ENDED JUNE 30, 2009

APPROPRIATED
Budget
FY 2009 Budget after Modification Paid or Charged Reserved Overexpenditure
Insurance
General Liability 1,000.00 1,000.00 245.87 754,13
Workers Compensation 900,000.00 830,000.00 829,525.00 475.00
Employee Group Health 4,800,000.00 4,800,000.00 4,818,365.76 449.00 (18,814.76)

Sub-Total Other Common Operating Functions 12,767,897.00 12,697,897.00 12,561,791.62 154,920.14 (18,814.76)

PUBLIC SAFETY
Fire Protection - Inch Foot
Other Expenses 350,000.00 350,000.00 239,346.44 110,653.56
Fire Protection - Fire Hydrants
Other Expenses 94,000.00 94,000.00 62,891.00 31,109.00
Police Dispatchl9 11
Salaries and Wages 665,215.00 703,015.00 702,948.82 66.18
Police and Firemen's Retirement System
Other Expenses 985,797.00 985,797.00 985,796.50 0.50

2,095,012.00 2,132,812.00 1,990,982.76 141,829.24


Sub-Total Public Safety

INTERLOCAL MUNICIPAL SERVICE AGREEMENTS


Recycling
Other Expenses 400,000.00 400,000.00 280,764.59 119,235.41
TOWNSHIP OF EWING
A-2
COUNTY OF MERCER

CURRENT FUND

STATEMENT OF EXPENDITURES AND OTHER CHARGES TO INCOME (CONTINUED)

FISCAL YEAR ENDED JUNE 30, 2009

APPROPRIATED
Budget
FY 2008 Budget after Modification Paid or Charged Reserved Overexpenditure
Nurses
Other Expenses 8,000.00 8,000.00 2,000.00 6,000.00

Sub-Total Interlocal Municipal Service


Agreements 408,000.00 408,000.00 282,764.59 125,235.41

PUBLIC AND PRIVATE PROGRAMS OFFSET BY REVENUES


Public Health Priority Act of 1977 - Local Health Service
Other Expenses 10,562.00 10,562.00
Drunk Driving Enforce Fund Grant 2,956.21 2,956.21
COPS in SHOPS 3,719.48 3,719.48
Click It or Ticket Grant 3,957.52 3,957.52
Conununicable Disease HEP B Grant 2,596.41 2,596.41
Justice Assistance Grant 15,989.00 15,989.00
Safe & Secure 52,561.00 52,561.00
Emergency Management Assistance Grant 5,000.00 5,000.00
Municipal Alliance Grant 30,055.00 30,055.00
Body Armor Replacement Grant 7,936.71 7,936.71
Tobacco Age of Sale 960.00 960.00
Recycling Tonnage Grant 24,139.97 24,139.97
Sprint OEM Grant 10,693.55 10,693.55
U Drink U Drive U Lose Grant 4,289.92 4,289.92
Sub-Total Public and Private Programs Offset
by Revenues 175,416.77 175,416.77

Total Operations Excluded from "CAPS" 15,270,909.00 15,414,125.77 15,010,955.74 421,984.79 (18,814.76)
TOWNSHIP OF EWING
A-2
COUNTY OF MERCER

CURRENT FUND

STATEMENT OF EXPENDITURES AND OTHER CHARGES TO INCOME (CONTINUED)

FISCAL YEAR ENDED JUNE 30, 2009

APPROPRIATED
Budget
FY 2009 Budget after Modification Paid or Charged Reserved Overexpenditure
Details
Salaries and Wages 665,215.00 703,015.00 702,948.82 66.18
Other Expenses 14,605,694.00 14,711,110.77 14,308,006.92 421,918.61 (18,814.76)

(C) 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

(D) Municipal Debt Service Excluded from CAPS


Payment of Bond Principal 2,800,000.00 2,800,000.00 2,800,000.00
Interest on Bonds 727,948.76 727,948.76 727,948.76
Interest on Notes 105,240.77 105,240.77 105,240.77
Green Trust Loan Program
Loan Repayments for Principal and Interest 79,440.99 79,440.99 79,440.99
Infrastructure Trust Loan Program
Loan Repayments for Principal and Interest 290,252.78 290,252.78 290,252.78

Total Municipal Debt Service - Excluded from "CAPS" 4,002,883.30 4,002,883.30 4,002,883.30

(E) Deferred Charges - Municipal - Excluded from "CAPS"


(1) DEFERRED CHARGES
Special Emergency 32,200.00 32,200.00 32,200.00

Total Deferred Charges - Municipal - Excluded


from "CAPS" 32,200.00 32,200.00 32,200.00
TOWNSHIP OF EWING
A-2
COUNTY OF MERCER

CURRENT FUND

STATEMENT OF EXPENDITURES AND OTHER CHARGES TO INCOME (CONTINUED)

FISCAL YEAR ENDED JUNE 30, 2009

APPROPRIATED
Budget
FY 2008 Budget after Modification Paid or Charged Reserved Overexpenditures
(H-2) Total General Appropriations for Municipal Purposes
Excluded from "CAPS" 19,355,992.30 19,499,209.07 19,096,039.04 421,984.79 (18,814.76)

(L) Subtotal General Appropriations 43,136,343.30 43,336,760.07 42,473,070.96 936,081.89 (72,392.78)


(M) Reserve for Uncollected Taxes 416,728.10 416,728.10 416,728.10 - -

9. Total General Appropriations 8 43,553,071.40 $ 43,753,488.17 S 42,889,799.06 5 936,081.89 $ (72,392.78)


A A

Adopted Budget $ 43,578,071.40 Paid or charged $ 42,889,799.06


Special Emergency Appropriations Reserved A 936,081.89
Approp. N.J.S.A 40A:4-87 A-7, A-8 175,416.77 Overexpenditures A (72,392.78)
Cancelled -
Budget as Modified $ 43,753,488.17 $ 43,753,488.17

Total Municipal Expenditures


Paid or charged $ 42,889,799.06
Reserved A 936,081.89
Total Municipal Expenditures $ 43,825,880.95
TOWNSHIP OF EWING
A-3
COUNTY OF MERCER

CURRENT FUND

SCHEDULE OF TAXES RECEIVABLE AND ANALYSIS OF PROPERTY TAX LEVY

FISCAL YEAR ENDED JUNE 30, 2009

Due from
FY 2009 Levy and State of N.J. Transferred
Balance Added Taxes FY 2009 Senior Citizens to Tax Balance
Year 7/1/2008 Adjustment to Levies Collections and Veterans Adjustments Title Liens 6/30/2009
FY 2007 $ 6,537.19 $ - $ 6,537.19 $ - S - $ - 5
FY 2008 45,688.75 350,625.66 394,925.24 - 1,389.17
* 33,765.11 38,546.84
FY 2009 86,095,936.55 85,578,104.67 429,804.66 15,715.27

$ 52,225.94 $ 86,446,562.21 5 85,979,567.10 S 429,804.66 $ 15,715.27 $ 33,765.11 $ 39,936.01


A A A-4 A

Analysis of FY 2009 Property Tax Levy

Tax Yield
$ 85,841,410.08 * Collected
General Purpose
Omitted Taxes (N.J.S.A. 54:4-63.12 et seq.) 75,148.95 2008 5 57,786.91
Added Taxes (N.J.S.A. 54:4-63.1 et seq.) 179,377.52 2009 85,520,317.76
$ 85,578,104.67
$ 86,095,936.55

Tax Levy
Local School District Tax $ 47,575,984.00
County Taxes 19,550,090.00
County Added Taxes 55,645.06 $ 67,181,719.06

Local Purpose 18,914,217.49

$ 86,095,936.55
TOWNSHIP OF EWING
A-4
COUNTY OF MERCER

CURRENT FUND

SCHEDULE OF TAX TITLE LIENS RECEIVABLE

FISCAL YEAR ENDED JUNE 30, 2009

Balance - June 30, 2008 A $ 282,752.60

Increased by transfers from


Taxes receivable A-3 33,765.11
Other 2,491.03

Subtotal 319,008.74

Decreased by
Cash receipts 10,751.87

Balance - June 30, 2009 A $ 308,256.87

45
TO'IRESHIP OF EWING
A-5
COUNTY OF MERCER

CURRENT FUND

SCHEDULE OF APPROPRIATION AND ENCUMBRANCE RESERVES

FISCAL YEAR ENDED JUNE 30, 2009

Balance 6/30/08
Appropriation and
Encurnbraace Balance
Reserves after Transfer Disbursed Adjuslment Balance Lapsed Overexpendilure

Salaries and Wages


Township Council and Mayor $ $ $ - $ $ - S

Municipal Clerk 1,759.38 1,759.38 - - 1,759.38 -

Administration 1,414.00 1,414.00 - 1,414,00


Finance 4,292,00 4,292,00 4,292,00 -

Fire Departments 135.60 135.60 - - 135.60 -


1.99 1.99 - 1.99 -
Animal Control Services
Senior Citizens 3.26 3.26 - 3.26 -

Overtime 385,933.50 385,933.50 - 385,933 50 -

Salary Adjustments 46,61 3.04 46,613.04 - 46,613,04


Municipal Court 11,639,10 11,639.10 - - 11,639.10 -

Other Expenses
Municipal Clerk 1,930,35 1,930,35 1,480.56 449.79 -

General Administration 23,665,63 23,665.63 27,353.18 - (3,687.55) (3,687.55)


Elections 9,107,60 9,107,60 9,107.60 - -

Information Technology 62,155.03 62,155.03 4,79043 - 57,364.60 -

Financial Administration 1,763.60 1,763.60 250.00 1,513.60 -

Management Services 3,202.06 3,202.06 1,54448 1,657.58


Tax Assessment Administration 4,63947 4,63947 14,591.81 - (9,952.34) (9,952.34)
Tax Collection 4,400,10 4,400,10 1,337,80 - 3,06230 -

Building and Grounds 15,21830 15,218.30 2,635.39 - 12,582.91


Utilities and Bulk Purchases 58,85668 58,856.68 118,652.34 - (59,795,66) (59,795.66)
Legal Services 84,93360 84,933.60 30,901 83 - 54,031,77
PlanrnngBonrd 1,150.00 1,150.00 25,421.20 - (24,271.20) (24,271.20)
Fire Advisory Board 500.00 500.00 - - 500.00 -
Condemnation Board 500.00 500.00 - - 500.00
Environmental Resource 170.00 170,00 - - 170.00 -

Citizen Drug Council '1,000.00 1,000.00 - 1,000.00


77.00 77.00 - - 77.00 -
Recreation Board
Historic Preservation Committee 500.00 500 00 - - 500.00 -
Employee Insurance 71,065.67 71,065.67 15,123.44 1,067.80 54,874,43 -
Social Security FICA 10,911 06 10,911.06 - 10,911.06 -
Police Department 28,187.18 28,187.18 4,33844 - 23,848.74
Emergency Medical Services 1,611.37 1,611,37 356.97 1,254,40 -

Prospect Heights Fire Company 40,673.04 40,673,04 18,676.46 - 21,996,58 -

West Trenton Fire Company 26,111 58 26,111 58 21,807.51 - 4,304.07 -

Pennington Road Fire Company 57,170.49 57,170.49 14,236.35 - 42,934.14


Fire Prevention 2,000.00 2,000.00 - - 2,00000
Streets and Road Maintenance 5,027.49 5,027.49 137.09 - 4,890.40 -

44,96634 44,966.34 7,979.43 - 36,986.91


Vehicle Maintenance
25,090.20 25,090.20 42,260.01 - (17,169,81) (17,169.81)
Engineering Services
52,406.46 52,406.46 352,334,62 - (299,928.16) (299,928.16)
Landfill/Solid Waste Disposal Costs
118.24 118.24 - 118.24
Solid Waste Collection
32,608,74 32,608.74 14,773.56 - 17,835.18
Public Health Services
Animal Control Services 3,363.04 3,363.04 3,363.04 - -
Township Physician 1,833.37 1,833.37 1,833.33 - 0.04
Recreation Services and Programs 10,296.22 10,296.22 2,502.96 - 7,793.26 -
42,621,87 42,621.87 9,426.15 - 33,195.72 -
Park Maintenance
92,410.86 92,410,86 38,934.45 - 53,476.41 -
Ewing Senior and Community Cli
307.04 307.04 231.30 75 74
Patriotic Commission
10,036.99 10,036.99 - - 10,036,99 -
PEOSHA O/E
Concerned Citizens 30,000,00 30,000.00 30,000 00 - -

15,000.00 15,000.00 - - 15,000.00


HCCOperations
2,000,00 2,000.00 - 2,000 00 -
Interlocal Services
35,220.16 35,220,16 26,205.60 9,01456 -
Fire Hydrant Charges
176,586.10 176,586.10 124,913.12 - 51,67298 -
lnchfoot Charges
12,016.83 12,016.83 1,207.12 - 10,809.71 -
Municipal Court
4,346.16 4,346 16 4,346 16 -
ELSA O/E
16,428.76 16,42876 86,354.10 (69,925.34) (69,925.34)
Condo Law Trash Removal
$ 1,575,976,55 $ 1,575,976.55 $ 1,055,061.67 $ 1,067.80 $ 519,847.08 $ (484,730.06)
A
484,730.06
Total Lapsed $ 1,004,577.14

46
TOWNSHIP OF EWING
A-6
COUNTY OF MERCER

CURRENT FUND

SCHEDULE OF SEWER CHARGES RECEIVABLE

FISCAL YEAR ENDED JUNE 30, 2009

Balance Cancelled/Billing FY 2009 Payment Balance


Year June 30, 2008 FY 2009 Levy Adjustments Collections Adjustments June 30, 2009

RESIDENTIAL

FY2004 $ 138.84 $ - $ $ 106.44 $ $ 32.40


214.62 - - 214.62
FY2005
FY 2006 379.44 - 387.38 (7.94) -

FY 2007 1,194.65 - 150.00 1,194.65 (150.00)


FY2008 4,419.14 150.00 4,114.21 (351.45) 506.38
FY 2009 - 5,337,934.25 13,395.35 5,382,378.60 (65,444.69) 7,604.99

COMMERCIAL

FY 2008 248,673.28 - 248,673.28


FY2009 - 740,122.59 741,909.91 (1,787.32) (0.00)

13,695.35 6,378,764.47 * $ (67,741.40) $ 8,358.39


$ 6,346.69 $ 6,326,730.12 $ $

* A
$ 6,378,764.47
Payment adjustments (67,741.40)
Overpayment transfers (2,525.68)
,--, OAfl 1.3'
u,jJo,'+y
A-i
TOWNSHIP OF EWING
A-7
COUNTY OF MERCER

CURRENT FUND

SCHEDULE OF FEDERAL AND STATE GRANTS RECEIVABLE - GRANT FUND

FISCAL YEAR ENDED JUNE 30, 2009

FY 2009
Balance Appropriated Balance
June 30, 2008 by 40A:4-87 Received June 30, 2009
Vest Partnership Program $ 6,294.00 $ - $ $ 6,294.00
Public Health Priority Act of 1977 - 10,562.00 10,562.00
Balanced Housing UJIMA 122,280.00 - 50,733.00 71,547.00
Body Armor Replacement Fund - 7,936.71 7,936.71
BRAC 37,000.00 - 37,000.00 -
CDBG - Year 4 91,043.38 91,043.38
CDBG - YearS 205,489.00 - 25,478.14 180,010.86
Comm Disease Hep B 2,596.41 2,596.41
COPS in SHOPS 3,719.48 - 3,719.48
Delaware River Commission Road Overlay Program 1,840,000.00 - 1,281,880.22 558,119.78
Domestic Violence 2,500.00 - - 2,500.00
DOT Livable Communities 88,637.74 - - 88,637.74
Drunk Driving Enforcement Fund - 2,956.21 2,956.21
Emergency Management Assistance 5,000.00 5,000.00
Justice Assistance Grant - 15,989.00 15,989.00
Mercer at Play 76,000.00 - 40,825.00 35,175.00
Municipal Alliance Grant 30,055.00 30,055.00 -
NJ Storm Water Regulation Grant 5,155.00 - - 5,155.00
NJ Transportation Trust 315,846.43 - 315,846.43
Pandemic Influenza 8,771.00 8,771.00 -
Recreation for People with Disabilities 3,419.00 - - 3,419.00
Recycling Tonnage Grant - 24,139.97 24,139.97
Safe and Secure - 52,561.00 52,561.00
Small Cities 400,000.00 - 400,000.00
Smart Future Planning Grant (Master Plan) 30,000.00 - - 30,000.00
Over the Limit Under Arrest 4,289.92 4,289.92
Click it or Ticket 3,957.52 3,957.52
Tobacco Age of Sale Enforcement - 960.00 960.00
Total Federal and State Grants 3,232,435.55 164,723.22 1,696,734.48 1,700,424.29

Other Grants
Sprint OEM Grant 10,693.55 10,693.55
Total Other Grants 10,693.55 10,693.55

Total Grants $ 3,232,435.55 $ 175,416.77 $ 1,707,428.03 $ 1,700,424.29


A A-2, A-8 A
TOWNSHIP OF EWING
A-8
COUNTY OF MERCER

CURRENT FUND

SCHEDULE OF APPROPRIATED RESERVES FOR FEDERAL AND STATE GRANTS

FISCAL YEAR ENDED JUNE 30, 2009

Transferred frees SFY 2009 Budget


Appropriations
Unappropriated
Balance Appropriation Reserves Balance
June 30. 2008 by 40A4-07 Appropriated Ertpended Eocnntbered Jatte 30. 2009

FEMA Hazard Mitigation S 71.148,60 8 - $ $ - - $ 71,148.60


Vest Partnership Proprans 410.33 - - - - 410.53
- 10,562.00 0 10.562,00
Public Health Priority Art of 1977
AllHazards Planning Grattt (SLAEHOPI 2,405.72 - - - 2.405,72
Beds Antror Replacetnent Fend 16.248,24 7,936.71 - * 10.658,60 1,596.80 11.929,55
BRAC 1,005.00 - - * 1,005.00
CDBG - Year I - . - + 25.60 6,910.00 (6.935.601
CDBG - YearS - ' - * (23.766.33) 23,766.33
CDBG-Year4 88,482.43 - - * 28,894.63 76,498.98 (16.911.181
CDBGV YearS 205,409.00 . - * (2130.59) 207,619.59
158,206.74 * 8,518.86 4,950.98 144,736.90
Cleata Communities Grant
0 6,955.96
Comnaranicable Disease BEP B Vaccine 5.224,50 2,596.41 864.95
COPS in SHOPS 9.528,12 3,719.48 - - 3.247,60
Click it or Ticket - 3.957,52 * 3,957.52 -
V - 5,830.81
Delassare River Road Overlay Program 236,298.67 V 230,467.86
V C
DEP Livable Contnmonities 158.84 158.84
C 591.57 70.18
Dotnestic Violence 560.98 ' (100.771
. V 80,623.78
DOT Livable Comnmunities 80,623.78 -
Drunk Driving Enforcement Food 28,691.99 2.956,21 7,265.00 24363.20
V V V 7,853.61
Etncrgenoy Management Assistance Prograns 2.853,61 5.000,00
Enhanced 911 Grant 17.640,36 + 9,624.98 372.00 7,643.38
8.484,75 V V 8,484.75
GM Site Sarvey
n 16,937.01
Senior Citizen Grant . , 30,340.99 (47,278.001
V V V - 5,989.00
lustier Assistance Grant 15,989.00
Over the Litnit Under Arrest - 4,289.92 * 4.289,92 -
Local Law Enforcetoent Block Grant 7.545,00 ' - 7.545,00
76,000.00 * 60.116,77 5,426.28 456.95
Merccrat Play
- V - 300050
Mercer Coanty LINCS Grant 3,000.00 -
11.522,11 30,055.00 * 27,217.90 . 14.359,21
Mttnicipal Alliance
9.144,24 - V e 8,771.00 - 373.24
NJ State Pandemic Inllacnza Prep Grant
V V V V 1,500.00
Infrastructure Prep & Etnergeecy Response 1.500,00
V C 2.138,40 _ 14,245.85
NJ Stone Water Regulation Grant 16.384,25
V *
484.8 9.44 V 188,626.68 795,00 295,397.76
NJ Transportation Trast
V V C 450,50 - 139.30
OEM CERT Trailer Grant 589.80
C 1,799.71 2,761.83 16,499.54
Pablic Health Priority Pummding 21.061,08
- V V 1,052.00
Recreation Individuals Disabilities OE 1,052.00
C 1.396,24 38.885,65
Recycling manage Grant 16,141.92 24,139.97
Safe and Secure - 52,561,00 - + 52.561,00
Smrratl Cities 450,774.53 ' - 50,733.00 400,041.53
Tebacco Age of Sale Enforcetnent 5,300,19 960.00 - 668.00 5,600.19

Other
V - - . 1,500.00
NJ Manufacturers EMS Gratsm 1,500.00
17.909,33 10,693.55 6.960,04 V 21,642.04
Sprint OEM Grant

2.157.705.55 8 75,416.77 $ V $ 771,367.64 $ 177.712,06 $ .384.042.62


Total Grants S
A A-2. AV7 A-9 A

Grammts 8 2.138.296.22 8 164,723.22 8 - 8 764,407.60 $ 177,712.06 1.360.899.78


Federal and State
19,409.33 10,693.55 - 6.960,04 - 23,142.84
Other Grants-Anser Prop. NJM. Sprint

V 5 771,367.64 S 177,712.06 8 1.384.042.62


$ 2.157.705.55 $ 175,416.77 $
A A-2 A
* $ 579,287.27 State espeeditarcu
* 185,120.33 Federal expeeditares
177,712.06 Etrcunmbrances

6,960.04 Other
S 949,079.70
TOWNSHIP OF EWING
A-9
COUNTY OF MERCER

CURRENT FUND

SCHEDULE OF UNAPPROPRIATED RESERVES FOR FEDERAL AND STATE GRANTS

FISCAL YEAR ENDED JUNE 30, 2009

Balance Balance
June 30, 2008 Received June 30, 2009
State
Clean Communities $ $ 53,709.15 $ 53,709.15
Public Health Priority Funding 10,664.00 10,664.00
Sprint OEM 6,000.00 6,000.00
Cops in Schools 3,719.48 3,719.48
Municipal Alliance 3,280.52 3,280.52
NJ Manufacturers OEM 1,500.00 1,500.00
Total State Grants $ $ 78,873.15 $ 78,873.15

A A

50
TOWNSHIP OF EWING
COUNTY OF MERCER
B
TRUST FUNDS
STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - STATUTORY BASIS
JUNE 30, 2009 AND 2008

Animal Control Self Insurance Other Public Assistance


2009 2008 2009 2008 2009 2008 2009 2008
ASSETS

Cash and Cash Equivalents $ 4,562.86 $ 17,398.46 $ 104,537.63 $ 335,937.48 $ 4,197,627.16 S 4,451,800.34 $ 1,534.45 B-3 5 1,534.45 B-3

5 4,562.86 $ 17,398.46 $ 104,537,63 5 335,937.48 $ 4,197,627.16 $ 4,451,800.34 S 1,534.45 $ 1,534.45

LIABILITIES, RESERVES AND


FUND BALANCE

14,176.76 $ 1,229.85 S 15,084.52 $ 18,754.20 $ 235,469.80 5 280,071.16 5 5


Reserve for Encumbrances $
Prepaid Fees 416.70 - -
(13,611.30) B-2 12,335.81 B-2 89,453.11 317,183.28 3,962,157.36 4,062,193.14 1,534.45 1,534.45
Reserve and Other Deposits
Due to State of New Jersey 3,997.40 3,416.10 - - -

Other Liabilities 109,536.04

$ 4,562.86 $ 17,398.46 S 104,537.63 5 335,937.48 $ 4,197,627.16 $ 4,451,800.34 5 1,534.45 $ 1,534.45

Total
2009 2008
ASSETS

Cash and Equivalents 5 4,308,262.10 $ 4,806,670.73

$ 4,308,262.10 $ 4,806,670.73

LIABILITIES, RESERVES AND


FUND BALANCE

Reserve for Encumbrances $ 264,731.08 $ 300,055.21


Prepaid Fees - 416.70
Reserve ajid Other Deposits 4,039,533,62 B-i 4,393,246.68 B-i
Due to State of New Jersey 3,997.40 3,416.10
Other Liabilities - 109,536.04

$ 4,308,262.10 $ 4,806,670.73
TOWNSHIP OF EWING
B-I
COUNTY OF MERCER

TRUST FUNDS

SCHEDULE OF OTHER RESERVES AND SPECIAL DEPOSITS

Balance Balance
July 1,2008 Receipts Disbursements June 30, 2009

Tax Collectors Trust $ 109,359.15 $ 61,019.11 $ $ 170,378.26


Parking Adjudication 3,409.11 78.00 3,487.11
Ewing Community Center Trust 1,150.00 177,447.80 137,534.08 41,063.72
Municipal Alliance - 3,555.00 - 3,555.00
Developers Escrow Performance and Inspection 1,833,615.22 409,373.32 536,216.92 1,706,771.62
Developers Escrow Review 443,178.40 64,897.58 - 508,075.98
Uniform Construction Code 246,709.17 803,939.34 808,735.70 241,912.81
Asset Forfeiture Trust 13,761.94 14,271.78 12,389.51 15,644.21
Recreation 90,814.07 396,708.09 367,139.69 120,382.47
Payroll Trust 127,585.45 18,690,469.44 18,768,719.53 49,335.36
Community Fest 5,828.92 37,910.00 36,868.39 6,870.53
Environmental Commission 400.00 200.00 - 600.00
Affordable Housing Development Fees 1,034,109.87 239,752.36 325,071.08 948,791.15
Animal Shelter Donations 1,482.60 6,375.34 7,857.94
Homeland Security K-9 Donations 909.40 - 909.40
National Night Out Program 1,456.62 1,173.80 282.82
Talent Show Program 6,312.59 7,454.75 7,459.17 6,308.17
Patriotic Committee 3,735.51 4,300.00 4,661.20 3,374.31
Police Off.Duty Employment 81,436.83 627,409.94 641,017.13 67,829.64
Selflnsurance Trust 317,183.28 161,514.27 389,244.44 89,453.11
Animal Control Trust 12,335.81 12,280.18 38,227.29 (13,611.30)
Public Assistance Trust 1,53445 - 1,534.45
Unclaimed Funds 3,042.29 - 3,042.29
Happy Trails 1,575.00 5,188.57 3,400.00 3,363.57
Street and Sidewalk Fund 52,321.00 - 52,321.00

$ 4,393,246.68 $21,724,144.87 $22,077,857.93 $ 4,039,533.62


B B

52
TOWNSHIP OF EWING
B-2
COUNTY OF MERCER

TRUST FUND

SCHEDULE OF RESERVE FOR DOG FUND EXPENDITURES

FISCAL YEAR ENDED JUNE 30, 2009

Balance-June 30, 2008 B $ 12,335.81

Increased by
License Fees 12,280.18
24,615.99

Decreased by
Expenditures under R.S. 4:19-15.11 38,227.29

Balance - June 30, 2009 B $ (13,611.30)


License Fees Collected
2008 $ 11,155.60
2009 12,280.18

$ 23,435.78

Note: R.S.4:19-15.11

.there shall be transferred from such special account to the general funds of the municipality any
amount then in such special account which is in excess of the total amount paid into such special
account during the last two fiscal years preceding."

53
TOWNSHIP OF EWING
B-3
COUNTY OF MERCER

PUBLIC ASSISTANCE FUND

SCHEDULE OF CASH - TREASURER

FISCAL YEAR ENDED JUNE 30, 2009

BALANCE - JUNE 30, 2008 B $1,534.45

ANALYSIS OF DETAIL 2009 2008 CHANGE

Public Assistance Trust Fund # 1 $ 1,534.45 $ 1,534.45 $


B B

54
TOWNSHIP OF EWING
C
COUNTY OF MERCER

GENERAL CAPITAL FUND

STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE

STATUTORY BASIS

June 30,
Reference 2009 2008

ASSETS

Cash C-I $ 1,651,442.76 $ 951,438.47


Grant Receivable - Environmental Infrastructure Trust 287,292.00
Lease Program Receivable C-b 2,366,283.12
Deferred Charges to Future Taxation - Funded 18,599,231.00 21,669,016.00
Deferred Charges to Future Taxation - Unfunded C-2 1,757,500.00 1,757,500.00

$ 24,374,456.88 $ 24,665,246.47

LIABILITIES, RESERVES AND FUND BALANCE

Serial Bonds C-3 $ 15,489,000.00 $ 18,289,000.00


Bond Anticipation Notes C-2, C-4 1,757,500.00 807,500.00

Other Liabilities and Reserves


Green Trust Loan Payable C-S 486,447.00 555,127.00
NJ Environmental Infrastructure Trust Loan Payable C-8 2,623,784.00 2,824,889.00
Reserve for Encumbrances C-i 1,075,217.90 135,102.53
Reserve for Debt Service C-I 34,696.87 23,255.54
Capital Improvement Fund C-i 62,500.00 12,500.00
Due to current fund 396.37
Reserve for MCIA lease program C-I, C-1 I 1,091,459.07
Improvement Authorizations
Unfunded C-6 1,110,416.74 1,187,500.00
Funded C-6 533,999.90 721,333.37

Fund Balance C-1, C-7 109,039.03 109,039.03

$ 24,374,456.88 $ 24,665,246.47

55
TOWNSHIP OF EWING
C-i
COUNTY OF MERCER

GENERAL CAPITAL FUND

ANALYSIS OF GENERAL CAPITAL CASH AND INVESTMENTS

FISCAL YEAR ENDED JUNE 30, 2009

Fund Balance C, C-7 $ 109,039.03


Capital Improvement Fund C 62,500.00

Improvement Authorizations:
99-10 Stabilization of Shabakunk creek 255,600.60
01-28 Various Capital Improvements (106,412.61)
04-02 Various Capital Improvements 278,510.78
04-14 Various Capital Improvements 3,494.36
05-28 Various Capital Improvements 87,072.95
06-22 Reappropriation of Capital Improvements 3,233.82
06-35 Multi-Purpose 250,000.00
06-3 5 Multi Purpose 872,916.74
Due to Current Fund 396.36
Reserve for MCIA lease program C 1,091,459.07
Reserve for Encumbrances C 1,075,217.90
Reserve for Debt Service C 34,696.87
C $ 1,651,442.76

56
TOWNSHIP OF EWING
C-2
COUNTY OF MERCER

GENERAL CAPITAL FUND

SCHEDULE OF DEFERRED CHARGES TO FUTURE TAXATION - UNFUNDED

FISCAL YEAR ENDED JUNE 30, 2009

Ordinance Balance Principal Balance


Number Improvement Description June 30, 2008 Paydown June 30, 2009

06-28 Various Capital Improvements $ 570,000.00 $ - $ 570,000.00


06-35 Various Capital Improvements 237,500.00 - 237,500.00
08-06 Various Capital Improvements 950,000.00 - 950,000.00

Total $ 1,757,500.00 $ - $ 1,757,500.00

C C

57
TOWNSHIP OF EWING
C-3
COUNTY OF MERCER

GENERAL CAPITAL FUND

SCHEDULE OF GENERAL SERIAL BONDS

FISCAL YEAR ENDED JUNE 30, 2009

Maturities of Bonds
Outstanding Jane 30. 2009
Purpose Dale of Issue Original Issue Dale Amount Interest Rate Balance Jane 30, 2008 Increased Decreased Balance June 30, 2008
Refunding Issue 5-1-98 00060909 11-1.09 $ 150.000 4.45% $ 785,000.00 S $ 145,000.00 $ 640,000.00
11-1-10 160,000 4.50%
Il-I-Il 65,000 4.55%
11-1-12 165,000 4.65%
4.7 7%
4.82%

Series 2002 Various l'nrpases 5-1-02 8,539,000 5-1-10 .700,000 4.00% 5.989,000.00 - 1,600,000.00 4,389,000.00
5-I-I I 1,800,000 4.00%
5-1-12 889.000 4.00%
4.10%
4.125%

2002 Pension Refunding 0-1-02 1,745.000 10-1-09 145.000 5.250% 735,000.00 - 35,000.00 600,000.00
10-I-tO 150,000 5.500%
10-I-Il 150,000 5.500%
10-1-12 155,000 5.500%
5.500%
5.500%

2003/2004 RelLnding 3-4-04 4,950.000 6-1-10 560.000 3.500% 1.680.000.00 - 570,000.00 1,110,000.00
6-I-I I 550.000 3.500%
3.500%
3.500%

1-1-06 9.100.000 9-1-09 350,000 4.00% 9.100.000.00 - 350,000.00 8,750.000.00


2006 General Improvement lands
9-1-10 500,000 4.00%
9-I-Il 500,000 4.00%
9-1-12 1,250,000 4.00%
9-1-13 1,400.000 4.00%
9-1-14 1,500,000 4.00%
9-I - IS 1,500.000 4.00%
9-1-16 1.750.000 4.00%
4.00%

$ 18,209,000.00 $ - $ 2,800,000.00 $ 15,489.000.00

C C

58
TOWNSHIP OF EWING

COUNTY OF MERCER
C-4
GENERAL CAPITAL FUND

SCHEDULE OF BOND ANTICIPATION NOTES

FISCAL YEAR ENDED JUNE 30, 2009

Ordinance Date of Issue Date Balance Balance


Improvement Description Number of Original Note Date of Issue of Maturity Interest Rates June 30, 2008 Increased June 30, 2009

Various Capital Improvements 06-28 11-09-06 11-05-08 11-05-09 5.00% $ 570,000.00 $ $ 570,000.00
Various Capital Improvements 06-35 01-30-07 11-05-08 11-05-09 5.00% 237,500.00 - 237,500.00
Multi Purpose 08-06 11-05-08 11-05-08 11-05-09 5.00% - 950,000.00 950,000.00
$ 807,500.00 $ 950,000.00 $1,757,500.00

C C
TOWNSHIP OF EWING
C-S
COUNTY OF MERCER

GENERAL CAPITAL FUND

SCHEDULE OF GREEN TRUST LOANS PAYABLE

FISCAL YEAR ENDED JUNE 30, 2009

Reference

BALANCE - JUNE 30, 2008 C $555,127.00

DECREASED BY
REPAYMENTS OF PRINCIPAL 68,680.00

BALANCE - JUNE 30, 2009 C $486,447.00

Loan Principal Repayment Schedule

December
Fiscal Year 25th June 25th October 20th April 20th March 25th Sept. 25th Total

2010 $ 9,509.00 $ 9,605.00 $ 13,103.00 $ 13,234.00 $ 12,366.00 $ 12,243.00 $ 70,060.00


2011 - 13,367.00 13,500.00 12,614.00 12,489.00 51,970.00
2012 - 13,635.00 13,772.00 12,868.00 12,740.00 53,015.00
2013 13,909.00 14,048.00 13,127.00 12,997.00 54,081.00
2014 - 14,189.00 14,329.00 13,390.00 13,258.00 55,166.00
- 13,660.00 13,524.00 27,184.00
2015
2016 - 13,934.00 13,796.00 27,730.00
2017 - - 14,214.00 14,073.00 28,287.00
2018 14,500.00 14,356.00 28,856.00
2019 - - 14,791.00 14,645.00 29,436.00
2020 - 15,089.00 14,939.00 30,028.00
2021 - - 15,395.00 15,239.00 30,634.00

$ 9,509.00 $ 9,605.00 $ 68,203.00 $ 68,883.00 $165,948.00 $164,299.00 $486,447.00


C

60
TOWNSHIP OF EWING
C-6
COUNTY OF MERCER

GENERAL CAPITAL FUND

SCHEDULE OF IMPROVEMENT AUTHORIZATIONS

FISCAL YEAR ENDED JUNE 30. 2009

Balance June 30, 2008 2009 Balance June 30, 2009

Ordinance Ordinance Adjustment Paid or


Number Improvement Description Amount Funded Unfunded 6/30/08 Charged Funded Unfunded

99-10 Stabilization ofShabakunk Creek $4,233,530.00 $ S - 5 255,600.60 5 - $ 255,600.60 S -

01-28 Various Capital Improvements 1,427,500 280,263.35 (255,600.60) 131,075.36 (106,412.61)

04-02/03-21 Various Capital Improvements 2,550,000 277,994.96 (515.82) 278,510.78 -

04-14 Various Capital Improvements 2,200,000 3,494.36 3,494.36 -

Various Capital Improvements 1,825,000.00 78,891.79 - (8,181.16) 87,072.95 -


05-28

06-22 Reappropriation of Capital Improvements 233,012.03 18,188.91 14,955.09 3,233.82

06-28 Road Improvements 570,000.00 -

06-35 Multi Purpose 250,000.00 12,500.00 237,500.00 12,500.00 237,500.00

1,000,000.00 50,000.00 950,000.00 127,083.26 872,916.74


08-06 Multi Purpose

S 721,333.37 $1,187,500.00 S $ 264,416.73 $ 533,999.90 $1,110,416.74

C C C C
TOWNSHIP OF EWING
C-7
COUNTY OF MERCER

GENERAL CAPITAL FUND

STATEMENT OF CHANGES IN FUND BALANCE

STATUTORY BASIS

FiSCAL YEAR ENDED JUNE 30, 2009

Reference

BALANCE - June 30, 2008 C $ 109,039.03

BALANCE - June 30, 2009 C, C-i $ 109,039.03

62
TOWNSHIP OF EWING
C-8
COUNTY OF MERCER

GENERAL CAPITAL FUND

SCHEDULE OF NJ ENVIRONMENTAL INFRASTRUCTURE TRUST LOAN PAYABLE

FISCAL YEAR ENDED JUNE 30, 2009

Reference

BALANCE - JUNE 30, 2008 C $2,824,889.00

DECREASED BY
PRINCIPAL PAYMENTS 201,105.00

BALANCE - JUNE 30, 2009 C $2,623,784.00

Principal Repayment Schedule

Fund Loan Trust Loan


Fiscal Year August 1st February 1st August 1st Total

2010 $ 85,547.00 $ 20,667.00 $ 100,000.00 $ 206,214.00


2011 87,129.00 18,840.00 105,000.00 210,969.00
2012 88,467.00 16,925.00 110,000.00 215,392.00
2013 92,882.00 14,836.00 120,000.00 227,718.00
2014 93,958.00 12,660.00 125,000.00 231,618.00
2015 94,947.00 10,397.00 130,000.00 235,344.00
2016 99,014.00 7,960.00 140,000.00 246,974.00
2017 99,741.00 5,436.00 145,000.00 250,177.00
2018 103,547.00 2,741.00 155,000.00 261,288.00
2019 104,014.00 160,000.00 264,014.00
2020 est. 104,076.00 170,000.00 274,076.00

$1,053,322.00 $110,462.00 $1,460,000.00 $2,623,784.00


C

63
TOWNSHIP OF EWING
C-9
COUNTY OF MERCER

GENERAL CAPITAL FUND

STATEMENT OF CHANGES IN CAPITAL IMPROVEMENT FUND

STATUTORY BASIS

FISCAL YEAR ENDED JUNE 30, 2009

Reference

BALANCE - June 30, 2008 C $ 12,500.00

Add: Budget Appropriation 50,000.00

BALANCE - June 30, 2000 C $ 62,500.00

64
TOWNSHIP OF EWING
C-b
COUNTY OF MERCER

GENERAL CAPITAL FUND

DUE FROM MCIA LEASE PROGRAM

STATUTORY BASIS

FISCAL YEAR ENDED JUNE 30, 2009

Reference
Balance June 30, 2008 $ -

Lease program agreement C-li 2,697,400.00

Lease program payments received 331,116.88

Balance June 30, 2009 C $ 2,366,283.12

65
TOWNSHIP OF EWING
C-li
COUNTY OF MERCER

GENERAL CAPITAL FUND

RESERVE FOR MCIA LEASE PROGRAM

STATUTORY BASIS

FISCAL YEAR ENDED JUNE 30, 2009

Reference
Balance June 30, 2008 $ -

Lease program agreement C-b 2,697,400.00

Expenditures i ,605,940.93

BalanceJune30,2009 C $ 1,091,459.07

66
SUPPLEMENTARY INFORMATION
MERCAdIEIN, P.C.
CERTIFIEd PubLic ACCOUNTANTS
A Mercadien Group Company

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH


REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND
INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH 0MB
CIRCULAR A-133 AND NEW JERSEY CIRCULAR LETTER-04-04-OMB

The Honorable Mayor and Members of the Township Council


Township of Ewing
County of Mercer, New Jersey

Compliance

We have audited the compliance of Township of Ewing (the "Township") with the types of
compliance requirements described in the U. S. Office of Management and Budget (0MB)
Circular A-133, Compliance Supplement and State of New Jersey's State Grant Compliance
Supplement that are applicable to each of its major state programs for the year ended June 30,
2009. The Township's major state programs are 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 state
programs is the responsibility of the Township's management. Our responsibility is to express
an opinion on the Township's compliance based on our audit.

We conducted our audit of compliance in accordance with auditing standards generally


accepted in the United States of America; the standards applicable to financial audits contained
in Government Auditing Standards, issued by the Comptroller General of the United States;
and 0MB Circular A-133, Audits of States, Local Governments, and Non-Profit
Organizations; and State ofNew Jersey Circular Letter 04-04-0MB Those standards, 0MB
Circular A- 133 and Circular Letter 04-04-0MB require that we plan and perform the audit to
obtain reasonable assurance about whether noncompliance with the types of compliance
requirements referred to above that could have a direct and material effect on a major state
AN INDEPENDENTLY OWNED MEMBER
program occurred. An audit includes examining, on a test basis, evidence about Township's
OF THE RSM MCGLADREY NETWORK
compliance with those requirements and performing such other procedures as we considered
necessary in the circumstances. We believe that our audit provides a reasonable basis for our
AMERICAN INSTITUTE OF

opinion. Our audit does not provide a legal determination on the Township's compliance with
CERTIFIED PUBLIC ACCOUNTANTS

NEW JERSEY SOCIETY OF

CERTIFIED PUBLIC ACCOUNTANTS


those requirements.
"NEW YORK SOCIETY OF

CERTIFIED POELIC ACCOUNTANTS In our opinion, Township of Ewing complied, in all material respects, with the requirements
PENNSYLVANIA INSTITUTE OF referred to above that are applicable to each of its major state programs for the year ended June
CERTIFIED PUBLIC ACCOUNTANTS 30, 2009.
"AICPAS PRIVATE COMPANIES PRACIICE

SECTION

"AICPAs CENTER FOR AUDIT QUALITY

"REGISTERED WITH THE PCAOB

PENNSYIVANIY OFFICE:
P.O. Box 7648 Princeton, NJ 08543-7648 609.689.9700 Fax 609 689 9720
HOLLANU, PA

TEL 2 5-355-4860 w.mercadien.com

FAX 215-825-8110 OVER 45 YEARS OF SERVICE TO THE COMMUNITy


67
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER
COMPLIANCE IN ACCORDANCE WITH 0MB CIRCULAR A-133 AND NEW JERSEY
CIRCULAR LETTER-04-04-OMB (CONTINUED)

Internal Control Over Compliance


Management of the Township is responsible for establishing and maintaining effective internal control over
compliance with requirements of laws, regulations, contracts, and grants applicable to state programs. In
planning and performing our audit, we considered the Township's internal control over compliance with
requirements that could have a direct and material effect on a major state program in order to determine our
auditing procedures for the purpose of expressing our opinion on compliance and to test and report on
internal control over compliance in accordance with 0MB Circular A- 133 and Circular Letter 04-04-0MB,
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 Township's internal control over
compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a state
program on a timely basis. A material weakness in internal control over compliance is a deficiency, or
combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility
that material noncompliance with a type of compliance requirement of a state program will not be
prevented, or detected and corrected, on a timely basis.

Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over
compliance that might be deficiencies, significant deficiencies, or material weaknesses. We did not
identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as
defined above.

This report is intended solely for the information and use of the Honorable Mayor and members of the
township council, management, others within the Township, and state awarding agencies and pass-through
entities and is not intended to be and should not be used by anyone other than those specified parties.

Eigene J. Elis, CPA


Registered Municipal Accountant
License No. 505

MERCADIEN, P.C.
CERTIFIED PUBLIC ACCOUNTANTS

July 19, 2010

68
TOWNSHIP OF EWING

MERCER COUNTY, NEW JERSEY

SCHEDULE OF EXPENDITURES OF STATE AWARDS

YEAR ENDED JUNE 30, 2009

Grant 2009 2009 Cumulative


PROGRAM TITLE Number Grant Period Award Amount Expenditure Expenditures
STATE GRANTOR
Clean Communities Grant N/A 7/1/2006-6/30/2009 $ $ 8,519 $ 144,737
NJ Department of Environmental Protection
and Public Safety Commun. Disease Hep. B Vaccine Multiple 7/1/2007-6/30/2009 5,000 865 4,776
NJ Depaitiiient of Law
Delaware River Joint Toll Bridge Commission 7207-05-071 1/1/2008-12/31/2008 1,840,000 1,792,806 1,792,806
Delaware River Joint Toll Bridge Commission*
Protection DEP Livable Communities Multiple 4/01/2005-6/30/2009 26,852 26,852 121,852
NJ Department of Environmental
Domestic Violence Multiple N/A - 592 12,531
NJ Department of Community Affairs
Drunk Driving Enforcement Fund N/A N/A 48,059 30,473 30,473
NJ Department of Justice
Senior Citizen Grant Multiple 7/1/2008-6/30/2009 - 16,937 30,341
NJ Department of Treasury
Mercer at Play MAP 08-01 4/24/08 - 4/24/2010 76,000 60,117 60,117
Mercer County
Municipal Drug & Alcohol Alliance Multiple 1/1/2004-6/30/2009 30,055 27,218 460,821
NJ Department of Treasury
NJ Pandemic Influenza Multiple 7/1/2006-6/30/2009 15,065 8,771 24,063
NJ Department of Environmental Protection
NJ Storniwater Regulation Multiple 3/1/2004-6/30/2009 - 2,138 6,373
NJ Department of Environmental Protection
Grant N/A 7/1/2008-6/30/2009 1,200 995 995
NJ State Police Office of Emergency Management OEM CERT Trailer
Public Health Priority Funding Multiple N/A 10,562 12,317 192,064
NJ Department of Health and Senior Services $1,988,599 $2,881,948
$ 2,052,793

* Denotes major program


TOWNSHIP OF EWING

MERCER COUNTY, NEW JERSEY

NOTE TO SCHEDULE OF EXPENDITURES OF STATE AWARDS

YEAR ENDED JUNE 30, 2009

Note. Basis of Presentation

The accompanying schedule of expenditures of state and federal awards includes the grant activity of the
Township of Ewing and is presented on the modified accrual basis of accounting. The information in this
schedule is presented in accordance with the requirements of 0MB Circular A-i 33, Audits of States, Local
Governments, and Non-Profit Organizations and State of New Jersey Circular Letter 04-04-0MB.
Therefore, some amounts presented in these schedules differ from amounts presented in, or used in the
preparation of the basic financial statements.

70
TOWNSHIP OF EWING

SCHEDULE OF FINDINGS AND QUESTIONED COSTS

FISCAL YEAR ENDED JUNE 30, 2009

Section I - Summary of Auditors' Results

Financial Statements
Type of auditors' report issued: Unqualified
Internal control over financial reporting:
Material weaknesses identified? X yes no

Significant deficiencies identified that are not


considered to be material weaknesses? X yes none reported

Noncompliance material to financial statements noted? yes X no

State Awards
Internal control over major programs:
e Material weaknesses identified? yes X no

Significant deficiencies identified that are not


considered to be material weaknesses? yes X none reported

Type of auditor's report issued on compliance for major programs: Unqualfied

Any audit findings disclosed that are required to be


reported in accordance with section 510(a) of
Circular A-133? yes X no
Identification of maj or programs:

Name of State Program or Cluster State Account Number


Delaware River Joint Toll Bridge
Commission Grant 7202-05-071

Dollar threshold used to distinguish between type A


and type B Programs: $ 300,000

Auditee qualified as low-risk auditee? yes X no

All Federal and State payroll tax returns were filed in a timely manner, and all required tax payments were
made.

71
FINDINGS AND RECOMMENDATIONS
TOWNSHIP OF EWING

COUNTY OF MERCER, NEW JERSEY

FINDINGS AND RECOMMENDATIONS SECTION

JUNE 30, 2009

Contracts and Agreements Required to be Advertised for N.J.S. 40A:11-4

Pursuant to N.J.S. 40A:1 1-3(c) and 18A:18A-3(b), Acting Governor Richard J. Codeyhas exercised his
authority to adjust the bid threshold for awarding contracts by various contracting units. Please be advised
that the bid threshold for contracting units governed by the Local Public Contracts Law (N.J.S.A. 40A:11-
2) and the Public School Contracts Law (N.J. S.A. 1 8A: 1 8A-2) will rise from $17,500 to $21,000 on July 1,
2005

Local units and board of education that have appointed a Qualified Purchasing Agent pursuant to N.J.S.A.
40A: 11-9(b) and take advantage of a higher bid threshold pursuant to N.J. S.A. 40A: 11-3(a) and 1 8A: 1 8A-
3(a), have their maximum bid threshold increased from $25,000 to $29,000. Where the higher bid
threshold is authorized, appropriate action should be taken to adjust the locally set amount.
Please remember that contracts exceeding the new threshold are subject to the appropriate requirements of
the Local Public Contracts Law and the Public School Contracts Law. As a result of the change in bid
threshold, the 15% threshold for the informal receipt of quotations thresholds of N.J.S.A. 40A:11-6.1(a)
and 1 8A: 1 8A-37(a) also changes. The following table summarizes the new bid and quotation thresholds.
Bid Threshold Quotation Threshold
Base amount $ 21,000 $ 3,150
With qualified purchasing agent $ 29,000 $ 4,350

Public Bidding Compliance

The minutes indicate that bids were requested by public advertisement for the following items:
-
AIC units repairs/upgrade
Electrical upgrades
Road improvements
Inlet curb piece covers
Ambulance
Roadway improvement project
Leasing of law enforcement vehicles
ADA improvements
Network support
IT services
Billing services for Emergency Medical
Ambulance Transport Services
Composite site removal of leaves

72
TOWNSHIP OF EWING

COUNTY OF MERCER, NEW JERSEY

FINDINGS AND RECOMMENDATIONS SECTION (CONTINUED)

JUNE 30, 2009

The minutes indicate that resolutions were adopted and advertised authorizing the awarding of contracts or
agreements for "Professional Services" per N.J.S. 40A:11-5.

Insofar as the system of records did not provide for an accumulation of payments for categories for the
performance of any work or the furnishing or hiring of any materials or supplies, the results of such an
accumulation could not reasonably be ascertained. Disbursements were reviewed, however, to determine
whether any obvious violations existed, as indicated in the comments and recommendations - current year.

Any interpretation as to possible violations of N.J.S. 40A:l1-4 or N.J.A.C. 5:30-14 would be in the
province of the municipal solicitor.

Additional Information

Delinquent Taxes and Tax Title Liens

The last accelerated tax sale was held on June 29, 2009, and was complete.

SECTION II FINANCIAL STATEMENT FINDINGS


Finding 2009-01

Criteria

New Jersey Technical Directive #85-2 requires a detailed Fixed Asset Account Group ledger be maintained
and updated annually.

Condition

A detailed Fixed Asset Account Group ledger is not being maintained as required under technical directive
#85-2.

Cause

The Township has not implemented procedures to track fixed asset additions and deletions on an ongoing
basis.

Effect

Fixed Asset Account Group balance is not supported by a detailed ledger.


73
TOWNSHIP OF EWING

COUNTY OF MERCER, NEW JERSEY

FINDINGS AND RECOMMENDATIONS SECTION (CONTINUED)

JUNE 30, 2009

Recommendation

We recommend that the Township implement procedures to track additions and deletions of Fixed Assets.
First, as opposed to informal "off-file" Excel files, we suggest that the Finance Department explore ways to
either integrate the Fixed Asset Account Group into its general ledger system or develop a separate sub-
ledger. Second, the Current Fund general ledger system should be modified to flag expenditures that should
ultimately be reflected in the Fixed Assets Account Group.

Finding 2009-02

Criteria

New Jersey Local Finance Board N.J.A.0 5:30-5.3 requires a chief financial officer be responsible for
determining the availability of sufficient funds for all contracts and amendments thereto.

Condition

We were unable to examine a certificate of availability of funds for one bid contract awarded under Local
Public Contract Laws.

Cause

We were not provided with one certificate of availability of funds document for audit.

Effect

The certificate of availability of funds requirement could not be determined in this one instance.

Recommendation

We recommend that the Township maintain copies of all certificate of availability of funds documents to
comply with the requirement stated by N.J.A.0 5:30-5.3.

74
TOWNSHIP OF EWING

SCHEDULE OF FINDINGS AND RECOMMENDATIONS

FISCAL YEAR JUNE 30, 2009

Finding 2009-03

Criteria
Management is responsible for monitoring budget to actual expenditures to avoid overexpenditures.

Condition
Over expenditures of appropriations versus budget of $72,392.78 in current fund and $13,611.30 over
expenditures of reserves in animal control fund.

Cause
An override of internal control resulted in overexpenditures.

Effect
An over expenditures of a current year budget appropriation is included in the subsequent year budget as an
expenditure.

Recommendation
We recommend that the override feature within the municipal software be disabled to avoid
overexpenditures in future years.

Finding 2009-04

Criteria
The Township is not accounting for its appropriation reserve expenditures properly resulting in over
expenditures.

Condition
Over expenditures of appropriations versus reserved budget of $484,730.

Cause
An override of internal controls resulted in overexpenditure.

Effect
An over expenditure amount to be raised in the following year budget.

Recommendation
We recommend that the override feature within the municipal software be disabled to avoid
overexpenditures in future years.

75
TOWNSHIP OF EWING

SCHEDULE OF FINDINGS AND RECOMMENDATIONS

FISCAL YEAR JUNE 30, 2009

Finding 2009-05

Criteria
All payments should be included on the bills list for council approval.

Condition
Payments made to certain vendors are not included on the bills list.

Cause
A lack of internal control policies and procedures related to payments made to vendors.

Effect
This results in non compliance with New Jersey laws and regulations.

Recommendation
We recommend that the Township implement policies and procedures to ensure all payments be included
on the bills list for proper approvals by the Township Council.

Finding 2009-06

Criteria
Appropriation transfers made between budget line items should be for authorized amounts only.

Condition
Certain appropriation transfers made between budget line items are over the authorized amount.

Cause
There is a lack of checks and balances in place to review transfers made within budget line items.

Effect
This results in non compliance with N.J.S.A 40A:4-58 and N.J.S.A 40A:4-59.

Recommendation
We recommend that the Township implement policies and procedures to ensure appropriation transfers
made are for authorized and approved amounts only.

76
TOWNSHIP OF EWING

SCHEDULE OF FINDINGS AND RECOMMENDATIONS

FISCAL YEAR JUNE 30, 2009

Finding 2009-07

Criteria
All purchase orders should be properly authorized and signed by required individuals.

Condition
In six instances purchase orders were missing required approvals.

Cause
A lack of internal control policies and procedures related to purchase order approvals.

Effect
This could result in a possible misappropriation of Township funds.

Recommendation
We recommend that the Township implement policies and procedures to ensure purchase orders are
properly approved prior to any disbursements being made.

Finding 2009-08

Criteria
All invoices should be processed in a timely manner for payment to vendors.

Condition
In certain instances, invoices were not processed in timely manner for payment to vendors.

Cause
A lack of internal control policies and procedures related to processing of invoices and payment to vendors.

Effect
This results in non compliance with New Jersey laws and regulations and possible discontinuation of
service if payments are not made in time.

Recommendation
We recommend that the Township implement policies and procedures to ensure invoices and payments to
vendors are processed in a timely maimer.

77
TOWNSHIP OF EWING

SCHEDULE OF FINDINGS AND RECOMMENDATIONS

FISCAL YEAR JUNE 30, 2009

Finding 2009-09

Criteria
All wire transfers should be authorized in writing prior to transfer.

Condition
In many instances, wire transfers were not approved in writing by the authorized individual.

Cause
A lack of internal control policies and procedures related to approval of wire transfers.

Effect
This results in non compliance with New Jersey laws and regulations.

Recommendation
We recommend that the Township implement policies and procedures to ensure wire transfers are made
only after proper written approvals are received.

Finding 2009-10

Criteria
Township's annual audit of its books, accounts and financial transaction to be completed within six months
after close of its fiscal year.

Condition
Township's annual audit was not completed timely as required by N.J.S.A. 40A5-4.

Cause
Township's finance schedules were not completed in a timely manner and supporting reconciliations were
not prepared as well.

Effect
This results in non compliance with N.J.S.A 40A5-4.

Recommendation
We recommend that Township's financial schedules and reconciliation of current, grant, trust and capital
funds be completed in a timely manner to be in compliance with N.J.S.A 40A5-4.

78
TOWNSHIP OF EWiNG

SCHEDULE OF FINDINGS AND RECOMMENDATIONS

FISCAL YEAR JUNE 30, 2009

Finding 2009-11

Criteria
In accordance with N.J.S.A 40A:5-1 5, all moneys, including moneys collected by taxation, received from
any source by or on behalf of any local unit or any board or department thereof shall, within forty-eight
hours after the receipt thereof either (a) be paid to the officer charged with the custody of the general funds
of the local unit, who shall deposit all such funds within forty-eight hours after the receipt thereof to the
credit of the local unit in its designated legal depository, or (b) be deposited to the credit of the local unit
in its designated legal depository.

Condition
In two out of 10 instances, monies received by the construction department were not deposited in
accordance with N.J.S.A 40A:5-15.

Cause
The Township did not monitor its receipts function of construction department.

Effect
The Township is not in compliance with New Jersey laws and regulations.

Recommendation
We recommend that the Township implement policies and procedures to ensure that all receipts collected
are deposited within forty-eight hours of collection in accordance with N.J.S.A 40A:5-15.

Finding 2009-12

Criteria
Dog reports are required to be filed with the State of New Jersey Department of Health and Human
Services (NJDHHS) on a monthly basis.

Condition
Dog reports not filed with the NJDHHS in a timely manner.

Cause
Lack of internal control policies and procedures.

Effect
The Township is not in compliance with New Jersey laws and regulations

Recommendation
We recommend that the Township implement policies and procedures to ensure that all dog reports are
filed with NJDHSS in a timely manner to comply with state statute.

79
TOWNSHIP OF EWING

SCHEDULE OF FINDINGS AND RECOMMENDATIONS

FISCAL YEAR JUNE 30, 2009

Finding 2009-13

Grants Receivable and Reserves

Criteria
Each individual grant receivable reserve should be evaluated annually to determine collectability and
adjusted accordingly

Condition
There are various grant receivables that may not be collectable and reserves which cannot be expended

Cause
Inadequate monitoring of individual grant balances

Effect
An overstatement of the grants receivable and reserve balances

Recommendation
Based on the information provided by each department, an electronic schedule of each grant should be
maintained to evaluate collectability of grants annually. In addition, grants receivable should be
monitored not less that annually to determine current status.

Finding 2009-14

Criteria
All reconciling items should be identified and resolved in a timely manner.

Condition
Bad check accounts receivable should be evaluated on a monthly basis to determine collectability and
adjusted accordingly.

Cause
Bad checks not evaluated in a timely manner.

Effect
An overstatement of account receivables and reserve balances.

Recommendation
We recommend that bad checks outstanding be investigated in a timely manner to determine its
collectability.

80
TOWNSHIP OF EWING

SCHEDULE OF FINDINGS AND RECOMMENDATIONS

FISCAL YEAR JUNE 30, 2009

Finding 2009-15

Criteria
The Division of Local Government Services ("DLGS") issued Local Finance Notice #2007-15, which
addresses the implementation of GASB Statement Number 45, which requires the Township to disclose in
the notes to financial statements that their actuarial liability and other information related to their Other
Post-Employment Benefits Plan other than Pensions(Medco prescription plan), effective for the June 30,
2009 audit. This would involve hiring an actuary to perform this calculation.

Condition
An actuarial valuation was not completed as of June 30, 2009.

Cause
The Township did not procure the services of an actuary to perform this calculation.

Effect
The Township is not in compliance with DLGS Local Finance Notice #2007-15 requirements.

Recommendation
We recommend that the Township implement policies and procedures to ensure that actuarial valuations
are completed in accordance with requirements set forth by GASB Statement Number 45 and in DLGS
Local Finance Notice #2007-15 and disclosed in the notes to financial statements.

Finding 2009-16

Criteria
Supporting documentation should be maintained for all adjusting journal entries made.

Condition
Out of twenty eight journal entries selected for testing, the Township was unable to provide supporting
documentation for four of them.

Cause
The required documentation for adjusting journal entries is not consistently maintained.

Effect
Four journal entries posted to the general ledger did not have an audit trail.

Recommendation
We recommend the finance department keep appropriate supporting documentation for all journal
entries posted to the general ledger.

81
TOWNSHIP OF EWING

SCHEDULE OF FINDINGS AND RECOMMENDATIONS

FISCAL YEAR ENDED JUNE 30, 2009

Prior Year Findings

All findings and recommendations from June 30, 2008, are still applicable as follows:

- The Township does not comply with Technical Accounting Directive #85-2, "Accounting for
Governmental Fixed Assets."

- Currently, cash disbursements are still reviewed and approved by the court administrator, who also
prepares the bank reconciliations.

Certificate of availability of funds not available for bid contracts as required under Local Public
Contract Laws.

Section III - State Award Findings and Questioned Costs


NONE

82
TOWNSHIP OF EWING
SCHEDULE 1

OFFICIALS 1N OFFICE AND SURETY BONDS

JUNE 30, 2009

Name Title Term Expires Surety


Jack Ball Mayor December 31, 2010 50,000
Council President (Council Person 7/1/08 - 12/31/08) December 31, 2010 50,000
Kathy Wollert
Council Vice President December 31, 2010 50,000
Joseph Murphy
Council Person (Council President 7/1/08 - 12/31/08) December 31, 2010 50,000
Bert Steinmann
Les Summiel Council Person December31, 2010 50,000
Council Person December 31, 2010 50,000
Donald Cox
David Thompson Business Administrator December 31, 2010 50,000
Municipal Clerk May 31, 2011 50,000
Stephen Elliott
Michael Hartsough Attorney December 31, 2010
Chief Financial Officer December 31, 2009 1,000,000
John Banett
Acting Municipal Finance Officer n/a 1,000,000
Christopher Jack
ASSESSMENT OF TAXES:
Assessor Civil Service 50,000
Jeff Burd
COLLECTION OF TAXES:
Tax Collector Civil Service 500,000
Thomas Hespe
OTHER DEPARTMENTS:
Ashley Hutchinson Prosecutor December 31, 2009
Acting Municipal Court Administrator Civil Service 50,000
Maryann Zehi
Paul Donini Public Defender December 31, 2009
Chief of Police 50,000
Robert Coulton
Construction Official, Assistant Zoning Officer, & Fire Official Civil Service 50,000
William Erney, Jr.
Health Officer Civil Service 50,000
W. Allen Lee
CMX Engineering Engineer December 31, 2009
Recreation Superintendent, Director Community Services Civil Service 50,000
Theodore Forst
Robert Wood Johnson Physician February 1, 2009
Superintendent of Sanitation Civil Service 50,000
Martin Posluszny
Municipal Judge Dcember 31, 2009 50,000
Roger Haley
Negotiator December 31, 2009 50,000
David Kenny
TOWNSHIP OF EWING
SCHEDULE 2
SCHEDULE OF TAX RATE, TAX LEVY AND TAX COLLECTIONS

2009

Comparison of Tax Rate Information


2009 2008 2007
Total Tax Rate $ 4.53 $ 4.41 $ 4.34
Apportionment of Tax Rate
Municipal 0.89 0.88 0.86
County 1.04 0.94 0.89
Local School 2.60 2.59 2.59

Assessed 'Valuation - Net Valuation Taxable


2009 2008 2007
$ 1,832,469,822 $1,828,178,843 $ 1,816,428,761

Comparison of Tax Levies and Cash Collections


Percentage
Year Tax Levy Cash Collection of Collection
FY 2009 $ 86,095,937 $ 85,578,105 99.40%
FY 2008 79,957,776 79,884,533 99.9 1%
FY 2007 77,528,760 77,442,586 99.89%
FY 2006 72,363,629 72,258,368 99.85%
FY 2005 72,012,494 71,906,308 99.85%

Delinquent Taxes and Tax Title Liens

Amount of Amount of Percentage of Tax


Year Tax Title Liens Delinquent Taxes Total Delinquent Levy Uncollected
FY 2009 $ 308,257 $ 39,936 $ 348,193 0.40%
FY 2008 282,753 52,226 334,979 0.42%
FY2007 253,691 76,123 329,814 0.43%
FY2006 287,878 140,895 428,773 0.59%
FY 2005 329,960 162,863 492,823 0.68%

The value of property acquired by liquidation of tax title liens on the basis of the last ass essed valuation of
such properties was as follows:
Year Amount
2009 $ 965,600
2008 965,600
2007 965,600
2006 965,600
2005 965,600

84
STATISTICAL SECTION
TOWNSHIP OF EWII'4G
Table 1

COUNTY OF MERCER

REAL ESTATE ASSESSMENT INFORMATION

UNAUDITED

TREND OF REAL ESTATE VALUATIONS

Percentage of
Net Assessed Equalized Net Assessed
Valuation Taxable Valuation to Market Value

2009 $ 1,832,469,822 $3,725,289,331 49. 19%


2008 1,828,178,843 3,558,152,672 51.38%
2007 1,816,428,761 3,103,414,935 58 .53%
2006 1,798,766,704 2,957,524,999 60.82%
2005 1,782,975,217 2,599,089,238 68.60%
2004 1,758,782,989 2,432,618,242 72.30%

REAL PROPERTY VALUATIONS (in thousands of dollars)

Vacant & Farms Residential Commercial Industrial Apartments Pers. Property Total

2009 $ 21,104 $ 1,303,561 418,748 $14,938 $ 65,336 $ 8,783 $1,832,470


2008 16,099 1,306,717 414,832 16,415 65,536 8,580 1,828,179
16,740 1,293,637 414,022 16,415 65,986 9,629 1,816,429
2007
20,900 1,268,422 416,137 16,637 67,219 9,452 1,798,767
2006
2005 21,752 1,259,468 404,333 17,769 68,869 10,784 1,782,975
17,508 1,238,186 411,333 19,927 60,871 10,956 1,758,781
2004

85
TOWNSHIP OF EWING
Table 2
COUNTY OF MERCER

SCHEDULE OF LARGEST TAXPAYERS

UNAUDITED

As a Percent of
2009 Assessed Total Net Assessed
Taxpayer Business Type Valuation Taxable Valuation

Insurance S 47,037,200 2.57%


1 NJ Manufacturers
Pharmaceuticals 18,477,900 1.01%
2 Pfizer, Inc.
3 Mountainview Office Park Commercial 17,578,950 0.96%
Communications 15,610,722 0.85%
4 Bell Atlantic/Verizon
Education 14,463,700 0.79%
5 Educational Testing Services
Retail 12,656,000 0.69%
6 Levin Properties
Apartment Complex 10,201,800 0.56%
7 Halston Builders
Apartment Complex 9,573,300 0.52%
8 Rivers Edge Apts
Hotel 8,945,200 0.49%
9 Inn of America Hospitality @ Ewing
Apartment Complex 8,756,800 0.48%
10 Lighthouse Ewing, LLC
Apartment Complex 8,150,300 0.44%
11 Eastgate Highgate Apt
Office 7,881,000 0.43%
12 Ewing Properties C/O Hilton Realty
Apartment Complex 6,700,000 0.37%
13 Eggerts Crossing Assoc.
Commercial 6,250,000 0.34%
14 Ludlow Properties
Home Depot 6,160,000 0.34%
15 The Home Depot
Commercial 6,009,000 0.33%
16 Princeton South Development LLC
Commercial 5,854,500 0.32%
17 Phillips Assoc.
Recreation 4,722,200 0.26%
18 Trenton Country Club
Apartment Complex 4,367,700 0.24%
19 Brookfield Gardens
$ 219,396,272 11.97%

86
TOWNSHIP OF EWING
Table 3

COUNTY OF MERCER

COST PER CAPITA AND BUDGET PERCENTAGES FOR SELECTED OPERATING


FUNCTIONS

2009 2008 2007

General Government $ 2,161,230 $ 2,129,114 $ 2,299,231


Percent to Total 4.94% 4.36% 5.38%
Cost per Capita $ 60.53 $ 59.63 $ 64.39

Boards and Committees 288,041 287,890 104,750


Percent to Total 0.66% 0.59% 0.24%
Cost per Capita $ 8.07 $ 8.06 $ 2.93

Insurance 5,631,000 5,685,650 5,657,600


PercenttoTotal 12.87% 11.64% 13.23%
Cost per Capita $157.70 $ 159.23 $ 158.45

Public Safety 11,151,834 10,151,398 10,003,875


Percent to Total 25.49% 20.79% 23 .39%
Cost per Capita $312.32 $ 284.30 $ 280.17

Public Works 3,128,460 2,713,934 2,887,381


Percent to Total 7.15% 5.56% 6.75%
CostperCapita $ 87.61 $ 76.01 $ 80.86

Recreation, Health and Human Services 2,316,813 2,227,951 2,448,837


Percent to Total 5.30% 4.56% 5.73%
Cost per Capita $ 64.88 $ 62.40 $ 68.58

Utilities and Bulk Purchases 1,502,000 1,318,322 1,170,000


Percent to Total 3.43% 2.70% 2.74%
Cost per Capita $ 42.06 $ 36.92 $ 32.77

Trash Removal and Disposal 2,210,750 1,575,750 1,575,000


Percent to Total 5.05% 3.23% 3.68%
Cost per Capita $ 61.91 $ 44.13 $ 44.11

Public & Private Programs Offset by Revenues 175,417 2,915,444 1,855,474


Percent to Total 0.40% 5.97% 4.34%
Cost per Capita $ 4.91 $ 81.65 $ 51.96

Debt Service 4,002,883 3,740,376 3,975,798


Percent to Total 9.15% 7.66% 9.30%
CostperCapita $112.10 $ 104.75 $ 111.35

Reserve for Uncollected Taxes 416,728 309,727 307,518


Percent to Total 0.95% 0.63% 0.72%
CostperCapita $ 11.67 $ 8.67 $ 8.61

Other and Statutory 10,768,331 15,773,178 10,478,237


Percent to Total 24.61% 32.30% 24.50%
CostperCapita $301.57 $ 441.74 $ 293.45

Total Annual Expenditures $ 43,753,488 $ 48,828,735 $42,763,701

Local Taxes $ 16,820,868 $ 16,493,021 $12,956,031

Population Last Census 35,707 35,707 35,707

87
TOWNSHIP OF EWING
Table 4
COUNTY OF MERCER

RATIO OF BONDED DEBT, BOND ANTICIPATION NOTES AND LOANS TO


EQUALIZED VALUE AND DEBT PER CAPITA

LAST FIVE FISCAL YEARS

Ratio of Gross Ratio of Net


Bonded Debt Bonded Debt Net
Debt per to Equalized to Equalized Bonded Debt
Average Equalized
Debt Capita Valuation Bonded Debt Valuation per Capita
Year Population Valuation

$19,756,731.00 $ 553.30 0.53% $ 15,489,000 0.42% 433.78


2009 35,707 $ 3,725,289,331

23,426,516 656.08 0.74% 18,289,000 0.58% 512.20


2008 35,707 3,162,487,534

25,122,348 703.57 0.88% 20,639,000 0.73% 578.01


2007 35,707 2,839,590,632

27,031,424 757.03 1.03% 23,059,000 0.88% 645.78


2006 35,707 2,620,213,524

781.30 1.18% 16,274,000 0.69% 455.76


2005 35,707 2,355,323,433 27,898,036

26,839,571 751.66 1.25% 18,449,000 0.86% 516.68


2004 35,707 2,146,719,432

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