Department of Finance

Transcription

1 Linda Dunn-Landolfi, Acting Director 185

2 186

3 DEPARTMENT OF FINANCE Statement of Service: The Director of Finance coordinates all finance activities and functions in the City. The following divisions are under her supervision: Accounts and Control, Treasury, Revenue Collection, Office of Tax Abatements and Special Taxes, Employees Retirement System, and Assessments. The Division of Accounts and Controls maintains the City's central accounting records, is responsible for proper disbursement of City funds, maintains the central payroll and accounting system, prepares annual financial statements, controls all expenditures, provides for the safekeeping of all City assets and provides for a system of internal controls to protect the assets of the City. The Division of Treasury manages the deposits of all funds, invests all idle monies, and makes all disbursements. The Division of Revenue Collection is responsible for all tax bills, and also collects and accounts for all revenues, through its centralized cashiering, including real estate taxes, payroll taxes, special taxes, payments in lieu of taxes, fees and other revenues. The primary function of the Office of Assessments (Tax Assessor's Office) is the inventory and valuation of real property within the City. Table of Organization Director s Office Accounts and Control Treasury Revenue Collections Employees Retirement System Tax Abatement and Special Taxes Assessments Millions $7.0 $6.0 $5.0 $4.0 $3.0 $2.0 $1.0 $5.8 $ $6.2 $6.2 $ $1.0 $0.5 $0.4 $ $0.0 FY2005 Actual FY Budget FY2007 Proposed 0 Personnel Services Grants Non-Personnel Services Positions Uses of Funds 187

4 DEPARTMENT RESOURCES: Department of Finance FY2005 Adopted FY Budget FY2007 Proposed FY Budget vs. FY2007 Proposed SOURCES OF FUNDS Current Fund $7,641,254 $7,720,415 $7,212,996 (6.57%) Current Fund Grants (HUD) 460, , , % Current Fund Grants (Miscellaneous) % TOTAL SOURCES OF FUNDS $8,101,702 $8,167,257 $7,659,838 (6.21%) APPROPRIATION: CURRENT FUND Salaries and Wages $5,482,479 $6,074,235 $6,042,666 (0.52%) Other Pay (Including Unclassified) 340, , ,840 (11.40%) Services by Contract or Agreement 1,755,016 1,360, ,190 (30.03%) Materials and Supplies 60,145 58,150 55,900 (3.87%) Equipment 3,000 61,500 15,400 (74.96%) Miscellaneous % TOTAL APPROPRIATION: CURRENT FUND $7,641,254 $7,720,415 $7,212,996 (6.57%) APPROPRIATION: CURRENT FUND GRANTS $460,448 $446,842 $446, % TOTAL APPROPRIATIONS $8,101,702 $8,167,257 $7,659,838 (6.21%) POSITION SUMMARY BY DIVISION Finance Director's Office (12.50%) Accounts and Control (19.51%) Treasury % Revenue Collections (8.82%) Employees' Retirement System % Tax Abatement & Special Taxes (12.50%) Assessments % TOTAL POSITIONS (9.52%) POSITIONS SUMMARY BY FUNDING SOURCE Current Fund (10.00%) Current Fund: Grant Revenues % TOTAL POSITIONS (9.52%) TOTAL POSITIONS (9.52%) 188

5 Finance Director Division Mission The mission of the Directors Office is to manage the resources of the Department, provide guidance to the various Divisions, and to provide engineering and technical services to the City agencies. Director of Finance Clerical Staff Assistant Director of Finance Administrative Staff Division Highlights for FY Bond Anticipation Notes Issued On December 21,, the City of Newark issued $42.1 million of General Improvement Bond Anticipation Notes, $3.8 million of Water/Sewer Utility Bond Anticipation Notes, and $13.0 million of School Promissory Notes. These notes were issued to finance capital projects within the City such as improvements to City Hall complex and police and fire station renovations; school student center renovations and school gymnasium, stadium and athletic field renovations (Untermann Field); and the installation and replacement of fire hydrants and water mains and valves. This issue was extremely well received by the financial community. Moody s Investor Services issued a MIG-1, their highest short term rating to notes. Bids were submitted by eight different financial institutions representing a cross section of local and national firms. The winning bids were for 3.6 percent net interest cost for General and Water Notes and 3.6 percent net interest costs for School Notes. The results of this sale ensure the lowest possible cost of financing capital for the City. Improved Revenue Collections The Department of Finance was able to increase total revenue collected by $18.0 million over budget estimates for without including excess Port Authority settlement funds. Our preliminary and unaudited figures indicate an improvement in our property tax collection rate of nearly 4.0 percent over estimated amount in budget resulting in increased revenues of approximately $11.0 million. The remaining $7.0 million was collected in various other revenue accounts including parking tax and delinquent property taxes. Improved tax base The ratable tax base of the City increased by nearly $100.0 million from $10.9 billion to $11.0 billion through the efforts of the Tax Assessor s Office. This increase included the addition of 1,000 new homes to the tax roll. The assessed value of the City is an important component of determining the local share of school and county taxes and the determination of the borrowing capacity of the municipality. 189

6 Revisions of licensing procedures- Revised licensing procedures have permitted more efficient responses to customer inquiries. Over 10, 000 business licenses in over 50 categories were issued during. An improved database of businesses located in the City is being developed to enable better service to be given to businesses with increased communications between City and businesses. Installation of new parking meters- The installation of new parking meters assisted in increasing revenue from parking meters by 40.0 percent over 2005 collections. The continued installation of new meters and implementation of smart meter technology is expected to increase revenue and improve controls over these collections. Division Objectives for FY2007 Ensure the City s assets are safeguarded by maintaining strong internal controls and adhering to established financial policies, laws, and regulations. Implement new revenue collection systems to improve reporting and collecting capabilities. Improve payment options to allow for on line and telephone payments. Manage cash resources and investments of the City to improve interest income in accordance with Cash Management Plan. Enhance customer service efforts. Implement financial recommendations contained in annual audit. Review existing debt structure with projected capital needs to minimize debt service demands upon future budgets. 190

7 DIVISION RESOURCES: Director Finance Department FY2005 Adopted FY Budget FY2007 Proposed FY Budget vs. FY2007 Proposed SOURCES OF FUNDS Current Fund $1,534,748 $1,223,659 $807,572 (34.00%) Current Fund Grants (HUD) % Current Fund Grants (Miscellaneous) % TOTAL SOURCES OF FUNDS $1,534,748 $1,223,659 $807,572 (34.00%) APPROPRIATION: CURRENT FUND Salaries and Wages $594,577 $623,459 $557,372 (10.60%) Other Pay (Including Unclassified) 50,000 20,000 10,000 (50.00%) Services by Contract or Agreement 880, , ,700 (59.16%) Materials and Supplies 9,745 5,500 5, % Equipment % Miscellaneous % TOTAL APPROPRIATION: CURRENT FUND $1,534,748 $1,223,659 $807,572 (34.00%) APPROPRIATION: CURRENT FUND GRANTS $0 $0 $0 0.00% TOTAL APPROPRIATIONS $1,534,748 $1,223,659 $807,572 (34.00%) POSITIONS SUMMARY BY FUNDING SOURCE Current Fund (12.50%) Current Fund Grants % TOTAL POSITIONS (12.50%) 191

8 Director Department of Finance Personnel Services Detail Code Title/Salary Range Council Adopted As Modified PERSONNEL SERVICES REGULAR SALARIES AND WAGES Director of Finance/ Municipal Treasurer/ Chief Financial Officer $154,057 1 $154,057 1 $154,057 1 $175, , , Assistant Director of Finance $111,595 1 $111,595 1 $111,595 1 $88, , , Coordinator, Financial Research $65,337 1 $65,337 1 $65,337 1 $72, , , Investment Specialist $58,983 1 $58,983 1 $58,983 1 $0 0 58, , Chief of Administrative Services $68,827 1 $68,827 1 $68,827 1 $55, , , Chief Clerk (Dept.) $70,482 1 $70,482 1 $70,482 1 $70, , , Systems Analyst $50,547 1 $50,547 1 $50,547 1 $50, , , Supervising Program Analyst $43,631 1 $43,631 1 $43,631 1 $43, , , TOTAL REGULAR SALARIES $623,459 8 $623,459 8 $623,459 8 $557,372 7 AND WAGES Overtime $20,000 $20,000 $20,000 $10,000 TOTAL OTHER PAY $20,000 $20,000 $20,000 $10,000 TOTAL PERSONNEL SERVICES $643,459 8 $643,459 8 $643,459 8 $567,

9 Director Department of Finance Other Expenses Detail 2007 Line Mayor Council As Mayor Item Description Proposed Adopted Modified Proposed SERVICES BY CONTRACT OR AGREEMENT 110 Organizational And Training Services $14,200 $14,200 $14,200 $14, Professional Services 560, , , , Office Equipment Services TOTAL SERVICES BY CONTRACT OR AGREEMENT $574,700 $574,700 $574,700 $234,700 MATERIALS AND SUPPLIES 300 Office Supplies $4,000 $4,000 $4,000 $4, Printing And Publication 1,500 1,500 1,500 1,500 TOTAL MATERIALS AND SUPPLIES $5,500 $5,500 $5,500 $5,500 TOTAL EQUIPMENT $0 $0 $0 $0 TOTAL MISCELLANEOUS $0 $0 $0 $0 TOTAL OTHER EXPENSES $580,200 $580,200 $580,200 $240,

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11 Accounts and Control Division Mission The mission of the Division of Accounts and Controls is to protect the assets of the City of Newark by maintaining accurate accounting records, paying all employees and vendors, and controlling all expenditures. Director of Finance / Chief Financial Officer General Accounting Accounts Payable Analysts Grant Accounting Payroll Internal Audit Data Control Division Objectives for FY2007 Although decreases have been made to overall number of positions, changes to quality of staffing by increasing management responsibility will allow for increased productivity. Staffing of Internal Audit will assist in the safeguarding of the City s internal control environment. 195

12 DIVISION RESOURCES: Accounts and Control FY2005 Adopted FY Budget FY2007 Proposed FY Budget vs. FY2007 Proposed SOURCES OF FUNDS Current Fund $1,548,957 $1,273,634 $1,325, % Current Fund Grants (HUD) 460, , , % Current Fund Grants (Miscellaneous) % TOTAL SOURCES OF FUNDS $2,009,405 $1,720,476 $1,772, % APPROPRIATION: CURRENT FUND Salaries and Wages $1,394,317 $1,201,994 $1,254, % Other Pay (Including Unclassified) 140,340 60,340 60, % Services by Contract or Agreement 4,800 3,800 3, % Materials and Supplies 9,500 7,500 7, % Equipment % Miscellaneous % TOTAL APPROPRIATION: CURRENT FUND $1,548,957 $1,273,634 $1,325, % APPROPRIATION: CURRENT FUND GRANTS $460,448 $446,842 $446, % TOTAL APPROPRIATIONS $2,009,405 $1,720,476 $1,772, % POSITIONS SUMMARY BY FUNDING SOURCE Current Fund % Current Fund Grants % TOTAL POSITIONS (19.51%) 196

13 Accounts and Control Personnel Services Detail Code Title/Salary Range Council Adopted As Modified PERSONNEL SERVICES REGULAR SALARIES AND WAGES Comptroller $95,314 1 $95,314 1 $95,314 1 $98, , , Assistant Comptroller $73,893 1 $73,893 1 $73,893 1 $74, , , Payroll Supervisor/ Pension Fund Supervisor $15,861 1 $15,861 1 $15,861 1 $0 0 63, , Data Processing Coordinator/ Senior Accounting Procedures Analyst $79,180 1 $79,180 1 $79,180 1 $79, , , Chief Accountant $64,683 1 $64,683 1 $64,683 1 $73, , , Chief of Administrative Services $55,022 1 $55,022 1 $55,022 1 $55, , , Chief Auditor $12,543 1 $12,543 1 $12,543 1 $50, , , Assistant Chief Auditor $11,971 1 $11,971 1 $11,971 1 $0 0 47, , Supervising Program Analyst $12,697 1 $12,697 1 $12,697 1 $0 0 46, , Principal Accountant $49,032 1 $49,032 1 $49,032 1 $136, , , Principal Auditor $20,034 2 $20,034 2 $20,034 2 $0 0 43, , A165 Assistant Supervisor, Payroll $65,695 1 $65,695 1 $65,695 1 $54, , , Supervisor of Accounts, Finance $60,765 1 $60,765 1 $60,765 1 $60, , , Senior Auditor $100,270 2 $100,270 2 $100,270 2 $100, , ,

14 Accounts and Control Personnel Services Detail Code Title/Salary Range Council Adopted As Modified Principal Auditor $20,034 2 $20,034 2 $20,034 2 $40, , , Supervisor of Accounts, Finance $94,280 2 $94,280 2 $94,280 2 $94, , , Accounting Procedures Analyst $9,135 2 $9,135 2 $9,135 2 $73, , , Supervising Data Control Clerk $141,198 4 $141,198 4 $141,198 4 $39, , , Administrative Clerk $49,022 1 $49,022 1 $49,022 1 $49, , , Supervising Data Control Clerk $0 0 $0 0 $0 0 $45, , , Claims Examiner $69,222 2 $69,222 2 $69,222 2 $0 0 30, , Princiapal Timekeeper $0 0 $0 0 $0 0 $36, , , Senior Data Control Clerk $95,852 4 $95,852 4 $95,852 4 $67, , , Receptionist $6,291 1 $6,291 1 $6,291 1 $25, , , TOTAL REGULAR SALARIES AND $1,201, $1,201, $1,201, $1,254, WAGES Overtime $60,000 $60,000 $60,000 $60, Travel Allowance $340 $340 $340 $340 TOTAL OTHER PAY $60,340 $60,340 $60,340 $60,340 TOTAL PERSONNEL SERVICES $1,262, $1,262, $1,262, $1,314,

15 Accounts and Controls Other Expenses Detail 2007 Line Mayor Council As Mayor Item Description Proposed Adopted Modified Proposed SERVICES BY CONTRACT OR AGREEMENT 110 Organizational And Training Services $3,800 $3,800 $3,800 $3,800 TOTAL SERVICES BY CONTRACT OR AGREEMENT $3,800 $3,800 $3,800 $3,800 MATERIALS AND SUPPLIES 300 Office Supplies $7,000 $7,000 $7,000 $7, Printing And Publication TOTAL MATERIALS AND SUPPLIES $7,500 $7,500 $7,500 $7,500 TOTAL EQUIPMENT $0 $0 $0 $0 TOTAL MISCELLANEOUS $0 $0 $0 $0 TOTAL OTHER EXPENSES $11,300 $11,300 $11,300 $11,

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17 Treasury Division Mission The mission of the Division of Treasury is to assist the Chief Financial Officer to maintain prudent custody of municipal funds. Assistant Municipal Treasurer Administrative Staff Cash Accounting Reconciliations Division Objectives for FY2007 Development and adoption of new Cash Management Plan in will enable improved accountability and reporting. With improved cash position and interest rates, interest income is expected to be at least $3.5 million. 201

18 DIVISION RESOURCES: Treasury FY2005 Adopted FY Budget FY2007 Proposed FY Budget vs. FY2007 Proposed SOURCES OF FUNDS Current Fund $607,111 $506,911 $469,729 (7.33%) Current Fund Grants (HUD) % Current Fund Grants (Miscellaneous) % TOTAL SOURCES OF FUNDS $607,111 $506,911 $469,729 (7.33%) APPROPRIATION: CURRENT FUND Salaries and Wages $507,791 $418,691 $381,509 (8.88%) Other Pay (Including Unclassified) 19,000 7,500 7, % Services by Contract or Agreement 76,320 76,720 76, % Materials and Supplies 4,000 4,000 4, % Equipment % Miscellaneous % TOTAL APPROPRIATION: CURRENT FUND $607,111 $506,911 $469,729 (7.33%) APPROPRIATION: CURRENT FUND GRANTS $0 $0 $0 0.00% TOTAL APPROPRIATIONS $607,111 $506,911 $469,729 (7.33%) POSITIONS SUMMARY BY FUNDING SOURCE Current Fund % Current Fund Grants % TOTAL POSITIONS % 202

19 Treasury Personnel Services Detail Code Title/Salary Range Council Adopted As Modified PERSONNEL SERVICES REGULAR SALARIES AND WAGES Assistant Municipal Treasurer $118,315 1 $118,315 1 $118,315 1 $118, , , Executive Assistant $0 0 $0 0 $0 0 $60, , , Supervising Administrative Analyst $60,974 1 $60,974 1 $60,974 1 $60, , , Supervisor of Data Processing $57,184 1 $57,184 1 $57,184 1 $57, , , Senior Administrative Analyst $50,547 1 $50,547 1 $50,547 1 $0 0 50, , Principal Accountant $87,261 2 $87,261 2 $87,261 2 $39, , , Principal Office Appliance Operator $44,410 1 $44,410 1 $44,410 1 $44, , , TOTAL REGULAR SALARIES AND $418,691 7 $418,691 7 $418,691 7 $381,509 8 WAGES Overtime $7,500 $7,500 $7,500 $7,500 TOTAL OTHER PAY $7,500 $7,500 $7,500 $7,500 TOTAL PERSONNEL SERVICES $426,191 7 $426,191 7 $426,191 7 $389,

20 Treasury Other Expenses Detail 2007 Line Mayor Council As Mayor Item Description Proposed Adopted Modified Proposed SERVICES BY CONTRACT OR AGREEMENT 110 Organizational And Training Services $1,220 $1,220 $1,220 $1, Financial Services 75,000 75,000 75,000 75, Office Equipment Services TOTAL SERVICES BY CONTRACT OR AGREEMENT $76,720 $76,720 $76,720 $76,720 MATERIALS AND SUPPLIES 300 Office Supplies $4,000 $4,000 $4,000 $4,000 TOTAL MATERIALS AND SUPPLIES $4,000 $4,000 $4,000 $4,000 TOTAL EQUIPMENT $0 $0 $0 $0 TOTAL MISCELLANEOUS $0 $0 $0 $0 TOTAL OTHER EXPENSES $80,720 $80,720 $80,720 $80,

21 Revenue Collections Division Mission To implement innovative management techniques that will insure accurate billing, prompt collections, timely reporting and thorough enforcement of taxes and other municipal revenue, which sets the tone for quality management, superior service, champion teamwork and excellence in government Tax Collector Administrative Staff Assistant Tax Collector Tax Title Lien Unit Accounting Unit Cashiering Tax Search Unit Tax Abatement Unit Customer Service Division Objectives for FY2007 The addition of an Assistant Tax Collector will enable increased productivity through improved management techniques. Implementation of new tax collection system will enable faster processing of payments and increased response time to requests for information. Improved collection rate has enabled a reduction in the appropriation for the Reserve for Uncollected Taxes. 205

22 DIVISION RESOURCES: Revenue Collection FY2005 Adopted FY Budget FY2007 Proposed FY Budget vs. FY2007 Proposed SOURCES OF FUNDS Current Fund $1,557,784 $1,703,623 $1,694,131 (0.56%) Current Fund Grants (HUD) % Current Fund Grants (Miscellaneous) % TOTAL SOURCES OF FUNDS $1,557,784 $1,703,623 $1,694,131 (0.56%) APPROPRIATION: CURRENT FUND Salaries and Wages $1,230,240 $1,487,853 $1,478,361 (0.64%) Other Pay (Including Unclassified) 96,174 50,300 50, % Services by Contract or Agreement 219, , , % Materials and Supplies 12,200 9,200 9, % Equipment % Miscellaneous % TOTAL APPROPRIATION: CURRENT FUND $1,557,784 $1,703,623 $1,694,131 (0.56%) APPROPRIATION: CURRENT FUND GRANTS $0 $0 $0 0.00% TOTAL APPROPRIATIONS $1,557,784 $1,703,623 $1,694,131 (0.56%) POSITIONS SUMMARY BY FUNDING SOURCE Current Fund (8.82%) Current Fund Grants % TOTAL POSITIONS (8.82%) 206

23 Revenue Collection Personnel Services Detail Code Title/Salary Range Council Adopted As Modified PERSONNEL SERVICES REGULAR SALARIES AND WAGES Tax Collector $127,684 1 $127,684 1 $127,684 1 $130, , , Assistant Tax Collector $50,369 1 $50,369 1 $50,369 1 $160, , , Data Processing Coordinator/Senior Accounting Procedures Analyst $79,180 1 $79,180 1 $79,180 1 $79, , , Chief Accountant $38,890 0 $38,890 0 $38,890 0 $0 0 51, , Assistant Chief Accountant $41,515 0 $41,515 0 $41,515 0 $0 0 51, , Systems Analyst $72,581 1 $72,581 1 $72,581 1 $0 0 50, , Sr. Administrative Analyst $50,547 1 $50,547 1 $50,547 1 $52, , , A278 Supervisor of Tax Sales $67,255 1 $67,255 1 $67,255 1 $67, , , Senior Accounting Procedures Analyst $53,777 1 $53,777 1 $53,777 1 $53, , , Administrative Analyst $47,943 1 $47,943 1 $47,943 1 $48, , , Supervisor of Accounts, Finance $41,655 1 $41,655 1 $41,655 1 $0 0 41, , Senior Accountant $173,454 3 $173,454 3 $173,454 3 $187, , , Senior Accounting Procedures Analyst $54,790 1 $54,790 1 $54,790 1 $54, , , Supervisor of Collection Representatives $34,900 1 $34,900 1 $34,900 1 $34, , ,

24 Revenue Collection Personnel Services Detail Code Title/Salary Range Council Adopted As Modified Supervisor of Accounts, Finance $48,832 1 $48,832 1 $48,832 1 $48, , , Senior Accountant $48,743 1 $48,743 1 $48,743 1 $48, , , Representative of Citizens' Complaints $52,301 2 $52,301 2 $52,301 2 $81, , , Assistant Chief Clerk $33,283 1 $33,283 1 $33,283 1 $0 0 33, , Data Processing Technician $12,899 1 $12,899 1 $12,899 1 $39, , , Supervising Office Appliance Operator $33,283 1 $33,283 1 $33,283 1 $34, , , Assistant Supervising Cashier $30,333 1 $30,333 1 $30,333 1 $30, , , Principal Tax Clerk $126,455 5 $126,455 5 $126,455 5 $167, , , Collection Representative $27,427 1 $27,427 1 $27,427 1 $0 0 28, , Customer Service Representative $53,266 3 $53,266 3 $53,266 3 $104, , , Principal Cashier/Tax Searcher $33,170 1 $33,170 1 $33,170 1 $0 0 27, , Principal Cashier, Typing $27,004 1 $27,004 1 $27,004 1 $27, , , Data Control Clerk $26,317 1 $26,317 1 $26,317 1 $26, , , TOTAL REGULAR SALARIES AND $1,487, $1,487, $1,487, $1,478, WAGES Overtime $50,000 $50,000 $50,000 $50, Travel Allowance $300 $300 $300 $300 TOTAL OTHER PAY $50,300 $50,300 $50,300 $50,300 TOTAL PERSONNEL SERVICES $1,538, $1,538, $1,538, $1,528,

25 Revenue Collections Other Expenses Detail 2007 Line Mayor Council As Mayor Item Description Proposed Adopted Modified Proposed SERVICES BY CONTRACT OR AGREEMENT 100 Communications Services $80,000 $80,000 $80,000 $90, Organizational And Training Services 2,270 2,270 2,270 2, Professional Services 74,000 74,000 74,000 64,000 TOTAL SERVICES BY CONTRACT OR AGREEMENT $156,270 $156,270 $156,270 $156,270 MATERIALS AND SUPPLIES 300 Office Supplies $8,500 $8,500 $8,500 $8, Printing And Publication Other Materials And Supplies TOTAL MATERIALS AND SUPPLIES $9,200 $9,200 $9,200 $9,200 TOTAL EQUIPMENT $0 $0 $0 $0 TOTAL MISCELLANEOUS $0 $0 $0 $0 TOTAL OTHER EXPENSES $165,470 $165,470 $165,470 $165,

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27 Employees Retirement System Division Mission The mission of the Employees Retirement System is to ensure that eligible employees are enrolled and contributing accurately to the pension system and to ensure that eligible employees are receiving payments in an accurate and timely manner. Board/Commission (ERS/PERS) Employee Representative City Representative Manager Administrative Staff Division Objectives for FY2007 Election of new pension commissioners will enable the re-establishment of the Employees Retirement Commission. Continue to improve computerized reporting to State for pension purposes for City employees. 211

28 DIVISION RESOURCES: Employees Retirement System FY2005 Adopted FY Budget FY2007 Proposed FY Budget vs. FY2007 Proposed SOURCES OF FUNDS Current Fund $237,179 $239,606 $278, % Current Fund Grants (HUD) % Current Fund Grants (Miscellaneous) % TOTAL SOURCES OF FUNDS $237,179 $239,606 $278, % APPROPRIATION: CURRENT FUND Salaries and Wages $182,429 $194,856 $191,981 (1.48%) Other Pay (Including Unclassified) 12,000 2,000 2, % Services by Contract or Agreement 38,100 38,100 79, % Materials and Supplies 1,650 1,650 1, % Equipment 3,000 3,000 3, % Miscellaneous % TOTAL APPROPRIATION: CURRENT FUND $237,179 $239,606 $278, % APPROPRIATION: CURRENT FUND GRANTS $0 $0 $0 0.00% TOTAL APPROPRIATIONS $237,179 $239,606 $278, % POSITIONS SUMMARY BY FUNDING SOURCE Current Fund % Current Fund Grants % TOTAL POSITIONS % 212

29 Employees Retirement System Personnel Services Detail Code Title/Salary Range Council Adopted As Modified PERSONNEL SERVICES REGULAR SALARIES AND WAGES Pension Fund Supervisor $70,482 1 $70,482 1 $70,482 1 $70, , , Supervising Check Reconciliation $43,358 1 $43,358 1 $43,358 1 $40, , , Secretarial Assistant, Typing $41,388 1 $41,388 1 $41,388 1 $41, , , Supervising Clerk, Stenographer $39,628 1 $39,628 1 $39,628 1 $39, , , TOTAL REGULAR SALARIES AND $194,856 4 $194,856 4 $194,856 4 $191,981 4 WAGES Overtime $2,000 $2,000 $2,000 $2,000 TOTAL OTHER PAY $2,000 $2,000 $2,000 $2,000 TOTAL PERSONNEL SERVICES $196,856 4 $196,856 4 $196,856 4 $193,

30 Employees Retirement System Other Expenses Detail 2007 Line Mayor Council As Mayor Item Description Proposed Adopted Modified Proposed SERVICES BY CONTRACT OR AGREEMENT 110 Organizational And Training Services $5,250 $5,250 $5,250 $5, Professional Services 32,250 32,250 32,250 74, Office Equipment Services Other Services TOTAL SERVICES BY CONTRACT OR AGREEMENT $38,100 $38,100 $38,100 $79,500 MATERIALS AND SUPPLIES 300 Office Supplies $1,400 $1,400 $1,400 $1, Other Materials And Supplies TOTAL MATERIALS AND SUPPLIES $1,650 $1,650 $1,650 $1,650 EQUIPMENT 420 Office Equipment $3,000 $3,000 $3,000 $3,000 TOTAL EQUIPMENT $3,000 $3,000 $3,000 $3,000 TOTAL MISCELLANEOUS $0 $0 $0 $0 TOTAL OTHER EXPENSES $42,750 $42,750 $42,750 $84,

31 Tax Abatement and Special Taxes Division Mission The mission of the Division of Abatement and Special Tax is to administer the overall operations by monitoring the performance indicators and productivity for enhanced accountability. Manager, Division of Tax Abatement and Special Taxes Management Specialist, Clerk, and Clerk Typist Special Taxes License Unit Parking Meters Division Objectives for FY2007 Implementation of new revenue collection system will permit on line filing of payroll, parking and hotel taxes which should result in faster payments and improved accountability. A more aggressive collection effort will be undertaken in this Division with the addition of new staff to more closely monitor tax returns and improve collections and enforcement activity. 215

32 DIVISION RESOURCES: Tax Abatement and Special Taxes FY2005 Adopted FY Budget FY2007 Proposed FY Budget vs. FY2007 Proposed SOURCES OF FUNDS Current Fund $688,431 $1,186,127 $1,276, % Current Fund Grants (HUD) % Current Fund Grants (Miscellaneous) % TOTAL SOURCES OF FUNDS $688,431 $1,186,127 $1,276, % APPROPRIATION: CURRENT FUND Salaries and Wages $676,281 $1,107,227 $1,224, % Other Pay (Including Unclassified) 2,500 5,000 5, % Services by Contract or Agreement 3,400 3,400 23, % Materials and Supplies 6,250 13,500 11,250 (16.67%) Equipment - 57,000 11,900 (79.12%) Miscellaneous % TOTAL APPROPRIATION: CURRENT FUND $688,431 $1,186,127 $1,276, % APPROPRIATION: CURRENT FUND GRANTS $0 $0 $0 0.00% TOTAL APPROPRIATIONS $688,431 $1,186,127 $1,276, % POSITIONS SUMMARY BY FUNDING SOURCE Current Fund (12.50%) Current Fund Grants % TOTAL POSITIONS (12.50%) 216

33 Tax Abatement and Special Taxes Personnel Services Detail Code Title/Salary Range Council Adopted As Modified PERSONNEL SERVICES REGULAR SALARIES AND WAGES Manager, Division of Tax Abatement and Special Taxes $111,344 1 $111,344 1 $111,344 1 $111, , , A725 Assistant Manager $40,615 1 $40,615 1 $40,615 1 $121, , , Management Specialist $80,736 1 $80,736 1 $80,736 1 $60, , , Data Processing Coordinator $80,791 1 $80,791 1 $80,791 1 $80, , , Supervisor of Data Processing Operations $28,749 1 $28,749 1 $28,749 1 $55, , , Chief Accountant $28,891 1 $28,891 1 $28,891 1 $53, , , Sr. Administrative Analyst $26,767 1 $26,767 1 $26,767 1 $53, , , Assistant Chief Accountant $30,840 1 $30,840 1 $30,840 1 $0 0 51, , Systems Analyst $105,342 2 $105,342 2 $105,342 2 $65, , , A124 Supervisor of Operations Special Taxes $52,342 1 $52,342 1 $52,342 1 $52, , , Administrative Analyst $45,706 1 $45,706 1 $45,706 1 $0 0 45, , Principal Auditor $21,815 1 $21,815 1 $21,815 1 $43, , , Senior Auditor $41,666 2 $41,666 2 $41,666 2 $41, , , Senior Accountant $13,619 1 $13,619 1 $13,619 1 $41, , ,

34 Tax Abatement and Special Taxes Personnel Services Detail Code Title/Salary Range Council Adopted As Modified Supervisor of Collection Representatives $22,860 1 $22,860 1 $22,860 1 $0 0 34, , Supervising Data Control Clerk $103,918 3 $103,918 3 $103,918 3 $103, , , Administrative Clerk $0 0 $0 0 $0 0 $40, , , Assistant Chief Clerk $0 0 $0 0 $0 0 $40, , , Parking Meter Supervisor $31,342 1 $31,342 1 $31,342 1 $26, , , Parking Meter Collector/Parking Meter Repairer/Parking Enforcement Officer $70,624 3 $70,624 3 $70,624 3 $51, , , Parking Enforcement Officer/ Parking Meter Collector $15,160 1 $15,160 1 $15,160 1 $28, , , Parking Meter Collector $14,125 1 $14,125 1 $14,125 1 $28, , , Collection Representative $14,125 1 $14,125 1 $14,125 1 $28, , , Customer Service Representative $14,125 1 $14,125 1 $14,125 1 $0 0 28, , Principal Cashier, Typing $37,034 1 $37,034 1 $37,034 1 $37, , , Sr. Clerk Typist $15,141 1 $15,141 1 $15,141 1 $29, , , Clerk Typist $29,266 1 $29,266 1 $29,266 1 $29, , , Clerk $30,284 1 $30,284 1 $30,284 1 $0 0 20, , TOTAL REGULAR SALARIES AND $1,107, $1,107, $1,107, $1,224, WAGES 218

35 Tax Abatement and Special Taxes Personnel Services Detail Council Adopted As Modified 2007 Code Title/Salary Range Overtime $5,000 $5,000 $5,000 $5,000 TOTAL OTHER PAY $5,000 $5,000 $5,000 $5,000 TOTAL PERSONNEL SERVICES $1,112, $1,112, $1,112, $1,229,

36 Tax Abatements and Special Taxes Other Expenses Detail 2007 Line Mayor Council As Mayor Item Description Proposed Adopted Modified Proposed SERVICES BY CONTRACT OR AGREEMENT 110 Organizational And Training Services $1,900 $1,900 $1,900 $21, Office Equipment Services 1,500 1,500 1,500 1,500 TOTAL SERVICES BY CONTRACT OR AGREEMENT $3,400 $3,400 $3,400 $23,400 MATERIALS AND SUPPLIES 300 Office Supplies $3,500 $3,500 $3,500 $3, Printing And Publication Other Materials And Supplies 9,250 9,250 9,250 7,000 TOTAL MATERIALS AND SUPPLIES $13,500 $13,500 $13,500 $11,250 EQUIPMENT 400 Furniture And Furnishings $5,000 $5,000 $5,000 $5, Office Equipment 52,000 52,000 52,000 6,900 TOTAL EQUIPMENT $57,000 $57,000 $57,000 $11,900 TOTAL MISCELLANEOUS $0 $0 $0 $0 TOTAL OTHER EXPENSES $73,900 $73,900 $73,900 $46,

37 Assessments Division Mission The mission of the Office of Assessment is to locate and determine the taxability of real estate and tangible personal property and to defend such values to ensure equity among all taxpayers within the City of Newark and to comply with relevant State Statutes. Tax Assessor Chief Assistant Assessor Assessors Division Objectives for FY2007 Addition of certified tax assessors will enable improved valuation of all new construction. Continuing efforts to review sales analysis will permit better defense of ratio and tax appeals. 221

38 DIVISION RESOURCES: Assessments FY2005 Adopted FY Budget FY2007 Proposed FY Budget vs. FY2007 Proposed SOURCES OF FUNDS Current Fund $1,467,044 $1,586,855 $1,361,504 (14.20%) Current Fund Grants (HUD) % Current Fund Grants (Miscellaneous) % TOTAL SOURCES OF FUNDS $1,467,044 $1,586,855 $1,361,504 (14.20%) APPROPRIATION: CURRENT FUND Salaries and Wages $896,844 $1,040,155 $954,704 (8.22%) Other Pay (Including Unclassified) 20,600 20,600 11,700 (43.20%) Services by Contract or Agreement 532, , ,800 (25.60%) Materials and Supplies 16,800 16,800 16, % Equipment - 1, (66.67%) Miscellaneous % TOTAL APPROPRIATION: CURRENT FUND $1,467,044 $1,586,855 $1,361,504 (14.20%) APPROPRIATION: CURRENT FUND GRANTS $0 $0 $0 0.00% TOTAL APPROPRIATIONS $1,467,044 $1,586,855 $1,361,504 (14.20%) POSITIONS SUMMARY BY FUNDING SOURCE Current Fund % Current Fund Grants % TOTAL POSITIONS % 222

39 Assessments Personnel Services Detail Code Title/Salary Range Council Adopted As Modified PERSONNEL SERVICES REGULAR SALARIES AND WAGES Tax Assessor $113,963 1 $113,963 1 $113,963 1 $113, , , Chief Assistant Assessor $65,451 1 $65,451 1 $65,451 1 $65, , , Systems Analyst $52,648 1 $52,648 1 $52,648 1 $52, , , Adminstrative Analyst $66,246 1 $66,246 1 $66,246 1 $66, , , Principal Assistant Assessor $289,105 6 $289,105 6 $289,105 6 $246, , , Principal Assessing Clerk $60,765 1 $60,765 1 $60,765 1 $63, , , Principal Assessing Clerk, Typing $137,233 3 $137,233 3 $137,233 3 $131, , , Senior Assistant Assessor $38,251 1 $38,251 1 $38,251 1 $38, , , Principal Assessing Clerk $132,058 3 $132,058 3 $132,058 3 $94, , , Assistant Assessor $57,984 2 $57,984 2 $57,984 2 $28, , , Clerk $26,451 1 $26,451 1 $26,451 1 $52, , , TOTAL REGULAR SALARIES AND $1,040, $1,040, $1,040, $954, WAGES Overtime $5,000 $5,000 $5,000 $ Travel Allowance $15,600 $15,600 $15,600 $11,700 TOTAL OTHER PAY $20,600 $20,600 $20,600 $11,700 TOTAL PERSONNEL SERVICES $1,060, $1,060, $1,060, $966,

40 Assessments Other Expenses Detail 2007 Line Mayor Council As Mayor Item Description Proposed Adopted Modified Proposed SERVICES BY CONTRACT OR AGREEMENT 100 Communications Services $10,300 $10,300 $10,300 $10, Organizational And Training Services 5,500 5,500 5,500 5, Professional Services 491, , , , Office Equipment Services 1,000 1,000 1,000 1,000 TOTAL SERVICES BY CONTRACT OR AGREEMENT $507,800 $507,800 $507,800 $377,800 MATERIALS AND SUPPLIES 300 Office Supplies $10,000 $10,000 $10,000 $10, Printing And Publication 6,800 6,800 6,800 6,800 TOTAL MATERIALS AND SUPPLIES $16,800 $16,800 $16,800 $16,800 EQUIPMENT 420 Office Equipment $1,500 $1,500 $1,500 $500 TOTAL EQUIPMENT $1,500 $1,500 $1,500 $ TOTAL MISCELLANEOUS $0 $0 $0 $0 TOTAL OTHER EXPENSES $526,100 $526,100 $526,100 $395,