MUNICIPAL GENERAL BUDGET
Borough finances.
Operating costs, tax funding, debt, and the balances carried between years.
The 2026 budget in detail.
Compare spending categories and funding sources with the prior adopted budget.
2007 - 2026
Borough spending
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Adopted calendar-year general budget. The water/sewer utility is separate.
2007 - 2026
Municipal tax requirement
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Amount included in the adopted municipal budget; separate from the school and county levies.
2017 - 2026
Borough salary and group-insurance budgets
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Reporting changes: 2018
- 2018: Insurance label changes; affects Group / health-insurance line. The marker aligns with the first affected observation.
Adopted general budget. Salaries use the independently printed inside-cap and outside-cap subtotals; blank department cells are not inferred.
The outside-cap operating total exceeds its printed salary/other-expense classification by $173,743.24 in 2019 and $10,000 in 2021 and 2023. Those amounts remain unallocated and are not assigned to salaries.
The 2017 label is Group Insurance; later documents use Health Insurance. Individual coverages are not separately itemized here. Liability insurance, workers compensation, pensions, and waiver payments are excluded.
What the audits record
Compare the original budget with later changes and recorded budget use. These accounting amounts include commitments and transfers, so they differ from cash payments.
2007 - 2023
Borough budgets and recorded budget use
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Data gaps: 2012
- Original budget in audit: no comparable reported value for 2012. Missing values are left as gaps.
- Budget after changes: no comparable reported value for 2012. Missing values are left as gaps.
- Charged or encumbered: no comparable reported value for 2012. Missing values are left as gaps.
The audit separates original budgets, later changes, and recorded use. Encumbrances are counted once.
Recorded use includes commitments and accounting entries. It is not cash spending; remaining appropriations are not automatically savings.
Borough totals include the reserve for uncollected taxes. The 2012 audit is missing its grand-total page, so that year remains a gap.
The 2008 audit budget is $800 below the later adoption recap. Both source amounts are retained.
Debt and accounting balances
Debt measures and annual financing need to be read together. An accounting balance is not the same as available cash.
2010 - 2025
Municipal net debt
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Statutory annual debt-statement measure; distinct from gross debt and annual debt service.
2006 - 2025
Borough audited operating balances
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Audited regulatory balance. Appropriation, restrictions, and accounting adjustments affect its interpretation.
Appropriated balance is budget financing
Municipal regulatory income can include appropriated operating balance. Positive reported excess does not establish recurring revenue. Audited and unaudited figures retain their separate source definitions.