BUDGET REVIEW / ADOPTED
Borough budget
2026
The spending plan, its funding, and the changes behind the totals.
ADOPTED 2026-05-18
MANUALLY REVIEWED
MANUALLY REVIEWED
Explore past budget reviews
20 years of budget reviews, 2007 through 2026.
Original adopted appropriations
$26.17M
-1.25% from the prior comparable budget
Amount raised through taxes
$18.06M
+4.11% from the prior budget
Budget status
Adopted
2026-05-18
Spending falls. The tax requirement rises.
The adopted budget is 1.25% lower than 2025, while the municipal tax requirement is 4.11% higher. Changes in other funding and appropriations explain why these totals move differently.
APPROPRIATIONS
Where the budget goes
Salaries & wages$10,097,661
Other operating expenses$9,117,735
Deferred & statutory appropriations$2,991,245
Capital improvements$150,000
Debt service$2,323,625
Reserve for uncollected taxes$1,488,478
REVENUE & FINANCING
How it is funded
Municipal tax$18,060,459
Appropriated balance$3,575,000
Other revenues$4,043,285
Delinquent taxes$490,000
PRIOR-YEAR COMPARISON
Largest category changes
| Category | Previous | Current | Change |
|---|---|---|---|
| Debt service | $3,295,409 | $2,323,625 | -$971,784 |
| Other operating expenses | $8,382,069 | $9,117,735 | $735,667 |
| Deferred & statutory appropriations | $3,158,038 | $2,991,245 | -$166,793 |
| Reserve for uncollected taxes | $1,375,079 | $1,488,478 | $113,398 |
| Salaries & wages | $10,163,806 | $10,097,661 | -$66,145 |
| Capital improvements | $125,000 | $150,000 | $25,000 |
INTRODUCED TO ADOPTED
The headline totals are unchanged at adoption
Introduced 2026-04-20; adopted 2026-05-18. The introduced and adopted recap totals agree. Later requests and amendments remain separate from the original adoption.
| Measure | Introduced | Adopted | Change |
|---|---|---|---|
| Total appropriations | $26,168,743 | $26,168,743 | $0 |
| Municipal tax requirement | $18,060,459 | $18,060,459 | $0 |
AFTER ORIGINAL ADOPTION
Later budget actions recorded in the minutes
The headline remains the original adopted budget. These later requests are listed separately and are not added into an assumed revised total. Amounts not established by the cited record remain unavailable.
View later actions
| Resolution / meeting | Purpose and status | Recorded amount |
|---|---|---|
| 168-2026 July 20, 2026 | Emergency appropriation request for bond-anticipation-note principal Recorded in council minutes; subsequent state approval and revised budget effect not established by this excerpt | $50,000 |
| 217-2026 September 21, 2026 | Chapter 159 insertion request: opioid litigation settlement Recorded in council minutes; subsequent state approval and revised budget effect not established by this excerpt | Unavailable |
| 218-2026 September 21, 2026 | Chapter 159 insertion request: Clean Communities Recorded in council minutes; subsequent state approval and revised budget effect not established by this excerpt | Unavailable |
| 219-2026 September 21, 2026 | Chapter 159 insertion request: stormwater grant Recorded in council minutes; subsequent state approval and revised budget effect not established by this excerpt | Unavailable |
| 222-2026 September 21, 2026 | Current Fund emergency appropriation request: rising fuel costs Recorded in council minutes; subsequent state approval and revised budget effect not established by this excerpt | Unavailable |
DEPARTMENT & EXPENSE LINES
Largest changes in the printed schedule
Current appropriations compared with the prior-year budget column printed in this document. Prior-year columns can include amendments and are distinct from a comparison of the two original adoption resolutions.
| Department / line | Printed prior budget | Current budget | Change |
|---|---|---|---|
| Health Insurance Other Expenses | $1,900,000 | $3,303,485 | $1,403,485 |
| Payment of Bond Principal Payment of Bond Principal | $2,630,000 | $1,505,000 | -$1,125,000 |
| Liability Insurance (JIF) Other Expenses | $301,000 | $643,482 | $342,482 |
| Police Department Salaries and Wages | $6,232,518 | $6,017,849 | -$214,669 |
| Public Works Salaries and Wages | $1,508,396 | $1,390,146 | -$118,250 |
| (M) Reserve for Uncollected Taxes (M) Reserve for Uncollected Taxes | $1,375,079 | $1,488,478 | $113,398 |
| Interest on Notes Interest on Notes | $240,000 | $327,500 | $87,500 |
| Interest on Bonds Interest on Bonds | $425,409 | $341,125 | -$84,284 |
| Public Employees' Retirement System Public Employees' Retirement System | $540,586 | $463,182 | -$77,404 |
| Sick Payout Salaries and Wages | $200,000 | $275,000 | $75,000 |
Full department appropriation detail
Repeated recap pages and overlapping subtotals are excluded. Blank cells remain unavailable. Amounts are original budget appropriations, rather than actual spending.
| Department / line | Printed prior budget | Current budget |
|---|---|---|
| Administration Office Salaries & Wages | $129,746 | $148,299 |
| Administration Office Other Expenses | $58,500 | $42,500 |
| Mayor & Council Salaries & Wages | $46,680 | $46,680 |
| Municipal Clerk Salaries & Wages | $133,549 | $138,980 |
| Municipal Clerk Other Expenses | $18,650 | $18,250 |
| Elections Other Expenses | $3,500 | $4,000 |
| Financial Administration Salaries & Wages | $85,949 | $137,439 |
| Financial Administration Other Expenses | $35,900 | $33,750 |
| Annual Audit Other Expenses | $32,500 | $30,000 |
| Tax Collection Salaries & Wages | $108,031 | $112,660 |
| Tax Collection Other Expenses | $25,750 | $23,650 |
| CU CU | Unavailable | $0 |
| Tax Assessment Salaries and Wages | $116,273 | $129,916 |
| Tax Assessment Other Expenses | $28,365 | $21,925 |
| Cost of Tax Appeal Other Expenses | $5,000 | $36,309 |
| Legal Services Other Expenses | $210,000 | $210,000 |
| Engineering Services Other Expenses | $73,000 | $73,000 |
| Planning Board Salaries and Wages | $6,000 | $6,000 |
| Planning Board Other Expenses | $22,300 | $22,300 |
| Zoning Board Salaries and Wages | $8,500 | $8,500 |
| Zoning Board Other Expenses | $15,000 | $13,000 |
| Code Enforcement Salaries and Wages | $149,641 | $154,882 |
| Code Enforcement Other Expenses | $10,000 | $12,200 |
| CU CU | Unavailable | $0 |
| Health Insurance Other Expenses | $1,900,000 | $3,303,485 |
| Heath Insurance Waiver Other Expenses | $20,000 | $25,000 |
| Liability Insurance (JIF) Other Expenses | $301,000 | $643,482 |
| Workers Compensation Insurance Other Expenses | $303,400 | $305,000 |
| Police Department Salaries and Wages | $6,232,518 | $6,017,849 |
| Salaries and Wages Covered by ARP Rev Loss Other Expenses | $250,767 | $262,655 |
| Salaries and Wages Covered by ARP Rev Loss Salaries and Wages | $8,000 | $8,000 |
| Salaries and Wages Covered by ARP Rev Loss Other Expenses | $12,875 | $12,471 |
| Aid to Fire Companies Other Expenses | $161,526 | $100,000 |
| Aid to Volunteer Ambulance Other Expenses | $73,000 | $73,000 |
| CU CU | Unavailable | $0 |
| Public Works Salaries and Wages | $1,508,396 | $1,390,146 |
| Public Works Other Expenses | $172,120 | $197,400 |
| Snow Removal Salaries and Wages | $10,000 | $10,000 |
| Snow Removal Other Expenses | $31,900 | $21,200 |
| Solid Waste Collection Other Expenses | $1,142,141 | $1,142,141 |
| Recycling Salaries and Wages | $84,100 | $84,100 |
| Recycling Other Expenses | $386,600 | $396,250 |
| Salaries and Wages Other Expenses | $43,850 | $100,400 |
| Condominium Reimbursement Other Expenses | $34,000 | $34,000 |
| Health Service Salaries and Wages | $20,000 | $23,000 |
| Health Service Other Expenses | $600 | $300 |
| CU CU | Unavailable | $0 |
| Environmental Commission Salaries and Wages | $1,200 | $1,200 |
| Environmental Commission Other Expenses | $1,800 | $930 |
| Animal Control Other Expenses | $18,000 | $18,000 |
| Recreation Programs Salaries and Wages | $204,290 | $209,764 |
| Recreation Programs Other Expenses | $45,500 | $51,575 |
| Electricity Electricity | $85,000 | $90,000 |
| Street Lighting Street Lighting | $115,000 | $120,000 |
| Telephone Telephone | $50,000 | $50,000 |
| Natural Gas Natural Gas | $30,000 | $30,000 |
| Gasoline Gasoline | $85,000 | $75,000 |
| Landfill/Solid Waste Landfill/Solid Waste | $780,000 | $780,000 |
| Municipal Court Salaries and Wages | $142,416 | $146,613 |
| Municipal Court Other Expenses | $9,000 | $8,000 |
| Public Defender (Municipal Court Other Expenses | $500 | $259 |
| CURR CURR | Unavailable | $0 |
| Construction Official Salaries and Wages | $379,135 | $394,628 |
| Construction Official Other Expenses | $155,163 | $171,180 |
| CURR CURR | Unavailable | $0 |
| Sick Payout Salaries and Wages | $200,000 | $275,000 |
| Salary Adjustment Salary Adjustment | $0 | $0 |
| CURR CURR | Unavailable | $0 |
| B. Contingent B. Contingent | $1,000 | $1,000 |
| CURR CURR | Unavailable | $0 |
| Prior Year Bills Prior Year Bills | $0 | $2,513 |
| Over Expnediture of Appropriation Reserve Over Expnediture of Appropriation Reserve | Unavailable | $3,126 |
| Public Employees' Retirement System Public Employees' Retirement System | $540,586 | $463,182 |
| Social Security System (O.A.S.I.) Social Security System (O.A.S.I.) | $740,000 | $808,065 |
| Police and Firemen's Retirement System of NJ Police and Firemen's Retirement System of NJ | $1,571,394 | $1,499,359 |
| (N.J.S.A. 43:21-3 et seq.) (N.J.S.A. 43:21-3 et seq.) | $5,000 | $5,000 |
| Defined Contribution Retirement Program (DCRP) Defined Contribution Retirement Program (DCRP) | $10,000 | $10,000 |
| (F) Judgments (F) Judgments | $100 | $100 |
| CU CU | Unavailable | $0 |
| Length of Service Award Program Length of Service Award Program | $100,000 | $100,000 |
| Contribution to Affordable Housing Trust Contribution to Affordable Housing Trust | Unavailable | $25,000 |
| CURR CURR | Unavailable | $0 |
| Police Department Patrol of Schools Police Department Patrol of Schools | $198,000 | $198,000 |
| Bayhead Shared Services - Business Administrator Bayhead Shared Services - Business Administrator | $60,000 | $60,000 |
| Bayhead Shared Services - Municipal Clerk Bayhead Shared Services - Municipal Clerk | $45,000 | $45,000 |
| South Toms River Shared Service - Tax Collector South Toms River Shared Service - Tax Collector | $25,000 | $25,000 |
| Bayhead Shared Services - Tax Assessor Bayhead Shared Services - Tax Assessor | Unavailable | $30,000 |
| Bayhead Shared Service - Construction Official Bayhead Shared Service - Construction Official | Unavailable | $30,000 |
| South Toms River Shared Service - CFO South Toms River Shared Service - CFO | $9,175 | $0 |
| CU CU | Unavailable | $0 |
| Matching Funds for Grants Matching Funds for Grants | $10,000 | $10,000 |
| Body Armor Replacement Fund Other Expenses | $2,715 | $2,715 |
| Recycling Tonnage Grant Other Expenses | $27,109 | $54,019 |
| Local Recreation Improvement Grant Other Expenses | $63,000 | Unavailable |
| Ocean County Area Grant - Senior Services Other Expenses | $34,990 | Unavailable |
| NJDOT LAID - BRIDGE AVE IMPROVEMENTS Other Expenses | $1,185,780 | Unavailable |
| Cops in Shops Salaries & Wages | $1,440 | Unavailable |
| Ocean County ARP Inclusive Rec Program Grant Other Expenses | $23,000 | Unavailable |
| CU CU | Unavailable | $0 |
| NJDOT Grant Other Expenses | $438,035 | Unavailable |
| CDBG - 2025 Handicap Access Improvements Other Expenses | $0 | $45,000 |
| Pedestrian Safety Grant Salaries & Wages | Unavailable | $3,350 |
| CDBG - 2021 Handicap Access Improvements Other Expenses | Unavailable | $60,000 |
| Drunk Driving Enforcement Other Expenses | Unavailable | $15,790 |
| DOT Grant - EASTHAM & SUDBURY Other Expenses | Unavailable | $244,825 |
| DOT Grant - COMANCHE AVE AND HYACINTH PL Other Expenses | Unavailable | $269,329 |
| CURR CURR | Unavailable | $0 |
| Capital Improvement Fund Capital Improvement Fund | $125,000 | $150,000 |
| Payment of Bond Principal Payment of Bond Principal | $2,630,000 | $1,505,000 |
| Payment of Bond Anticipation Notes and Capital Notes Payment of Bond Anticipation Notes and Capital Notes | Unavailable | $150,000 |
| Interest on Bonds Interest on Bonds | $425,409 | $341,125 |
| Interest on Notes Interest on Notes | $240,000 | $327,500 |
| Emergency Authorizations Emergency Authorizations | $290,958 | Unavailable |
| 5 Years (N.J.S.A. 40A:4-55) 5 Years (N.J.S.A. 40A:4-55) | Unavailable | $200,000 |
| Expenditures - Local School - Expenditures - Local School - | $0 | $0 |
| (K) Excluded from "CAPS" (K) Excluded from "CAPS" | $0 | $0 |
| (M) Reserve for Uncollected Taxes (M) Reserve for Uncollected Taxes | $1,375,079 | $1,488,478 |
Definitions and source context
Adopted calendar-year general budget. Utility operations are separate. Appropriated balance is budget financing, not recurring revenue.
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