ࡱ> !% LIbjbjCC F!xAd!xAdAD``""""""""8"#l"Ov!&7&M&M&M&'''${"'''''""M&M&4 ---'"M&"M&-'--^8įM&ujr(h0OxL ( įį "z@''-''''','''O'''' '''''''''` k!: Appendix D-1 2018-2019 Budget Review Checklist District Name: Edits: ReviewedEdits Review Item[check if reviewed]The Warning Edit report has been reviewed by the county office. No further changes are needed in the budget to address these items. School Funding Reform Act (SFRA) Calculations: Report of District Status ReviewedReport of District Status Review Item[check if reviewed]If district budgeted Adequacy Spending is Above Expected Local Levy explanation(s) provided appear reasonable, and the sample ballot and notice of public hearing contain the statutory additional wording. Tax Levy Cap Calculation (No data entry required on this form amounts flow from SFRA reports below) Used in BudgetReviewedTax Levy Cap Calculation Review Item[enter Yes or No][check if reviewed]Line (A) Adjusted Prebudget Year Tax Levy and Enrollment Adjustment If the District is requesting to calculate the Enrollment Adjustment using a weight of 1.0 (full enrollment growth) rather than the phased-in rates, the district has submitted the required information listed in the Budget Guidelines on page 126.[enter Yes or No][check if reviewed]Line (B) Adjustment for Increase in Health Care Costs Fiscal Year 2017-18 budgeted costs are net of employee withholding; Fiscal Year 2018-19 budgeted costs are net of employee withholding; Amounts for dental and vision costs recorded in object 270 accounts have been entered on lines A2 and B2; Required supporting details listed on page 128 of the Budget Guidelines have been submitted with the budget.[enter Yes or No][check if reviewed]Line (C) Adjustment for Deferred Pension Contribution (No data entry required on this form): Amounts budgeted are less than the total deferred PERS payments for the district, as reported in the 2017 Annual Report by the Actuary for the PERS system on the Department of Treasury website at  HYPERLINK "http://www.state.nj.us/treasury/pensions/actuarial-rpts.shtml" Division of Pensions and Benefits. Any amounts budgeted in general fund for deferred PERS payments are supported by documentation as listed on page 129 to 130 of the Budget Guidelines.[enter Yes or No][check if reviewed]Line (D) & (E) Adjustment for Responsibility Shifted From/To Another District or Entity: Supporting details are provided and appear reasonable.[enter Yes or No][check if reviewed]Line (F) Use of Banked Cap: The district has fully used all 2018-19 cap adjustments prior to requesting use of banked cap. The district has submitted a board resolution containing the following: (1) the need for and amount of the unused spending authority to be included in the base budget; and (2) a statement that said need must be completed by the end of the budget year and cannot be deferred or incrementally completed over a longer period of time. The amount of banked cap requested is only the amount used to increase the tax levy. (The tax levy on revenue line 100 agrees to line I of the tax levy cap report.) The earliest year of available banked cap is utilized first. Minimum Tax Levy - no data entry is required on this form. Separate Proposals - see separate form for ECS/ECBO review. Revenues: ReviewedRevenues Review Item[check if reviewed]Lines 300, 350, 380 & 390: Miscellaneous general fund revenues appear reasonable vs. prior years trends (i.e.: CAFR, Exh. J-5). (See Support Doc - Unusual Revenues and Appropriations)[check if reviewed]Lines 520, 745, 765, 825: Other restricted and unrestricted revenues appear reasonable and are properly classified and recorded.[check if reviewed]Line 540 SEMI: (See SEMI Screen) The district has budgeted the appropriate amount of SEMI revenue (at least 90% of revenue projection) or has submitted and received approval by the executive county superintendent for either a waiver from participating in the program or to use an alternate revenue projection. [check if reviewed]Grants and Entitlements (i.e. IDEA/Title I): Budgeted amounts appear reasonable. [check if reviewed]If Capital Reserve withdrawal is budgeted on lines 600 or 620, then Capital Projects and Reserve Screen was completed for project details. Detailed Recapitulation of Balances (see detailed instructions on pages 71 to 92 in the budget guidelines): Used in BudgetReviewedRecap Review ItemYes[check if reviewed]Unassigned If line 3 "budgeted withdrawal from unassigned", column 2017-18, is greater than Line 3 from the 2017-18 original budget certified for taxes, the additional amount has been previously approved by the county office pursuant to N.J.A.C. 6A:23A-13.3(c). (Transfers of surplus or unbudgeted/underbudgeted revenue before April 1st must be only for emergent circumstances and must be approved.) The amount on line 5 "additional balance to be appropriated after February 1", column 2017-18, has been reviewed, appears reasonable and contains amounts which are approved/approvable under N.J.A.C. 6A:23A13.3. The amount on line 6 "additional balance anticipated after February 1", column 2017-18, has been reviewed and is a reasonable estimate of surplus that will be generated from February 1 to end of year. (Review to CAFR historical trend.) The amount on line 7 anticipated June 2018 transfers to reserves has been reviewed. The district intends to make this transfer in June 2018. The amount of ARRA-SEMI designated fund balance in 14-15 audsum line 90081 has been reviewed and budgeted in either 2015-16 or 2016-17.[enter Yes or No][check if reviewed]Restricted - Legal Reserve Audited excess surplus on line 14, required to be budgeted in 2017-18 or 2018-19, has been reviewed and compared to the CAFR. (Note: These amounts are preloaded from entries in the districts audsum. No data entry is allowed on this line in budget.) (i.e.: 6/30/17 audited excess surplus; unspent funds from separate proposals, other legal reserves) Those districts reflecting legal reserve balances at June 30, 2019 (line 19 in 2018-19 column) have provided sufficient support for those amounts and their propriety has been challenged by the executive county superintendent.[enter Yes or No][check if reviewed]Restricted - Capital Reserve Column 2018-19, Line 29 If an amount is entered, then the description of the designation entered in the comments column has been reviewed. Column 2018-19, Line 30 If the district has a Capital Reserve balance, then interest is budgeted. Column 2018-19, Lines 31 & 32 If budgeting a withdrawal from capital reserve for excess costs or other capital projects which would not otherwise be eligible for the state share, the district has included a separate statement of purpose in the advertised budget.[enter Yes or No][check if reviewed]Restricted - Tuition Reserve The amount budgeted for withdrawal from tuition reserve in 2017-18 on lines 50 and 51 is the amount that was deposited into the tuition reserve in June 2016. Line 50 contains the amount that was used to fund tuition adjustments (tuition adjustments column on supporting calculation worksheet for tuition) and line 51 contains the amount in excess of what was used to fund tuition adjustments. The amount budgeted for withdrawal from tuition reserve in 2018-19 on lines 50 and 51 is the amount that was deposited into the tuition reserve in June 2017. Line 50 contains the amount to be used to fund tuition adjustments (tuition adjustment column on supporting calculation worksheet for tuition) and line 51 contains the amount in excess of what is to be used to fund tuition adjustments[enter Yes or No][check if reviewed]Restricted - Current Expense Emergency Reserve If withdrawing from Emergency Reserve in 2018-19, the withdrawal is necessary to meet an increase in total health care costs greater than four percent, or to finance school security improvements. (Note: These are the only permissible withdrawals for the budget year column.) Appropriations: ReviewedAppropriations Review Item[check if reviewed]Review significant changes and explanations (+/- 4%) for reasonableness; and for possible reductions, reallocations, and/or efficiency improvements.[check if reviewed]The state facilities tuition amount on appropriations line 29140 agrees with the amount on the State Facilities Tuition notice.[check if reviewed]The assessment for SDA funding amount on line 76210 agrees with the amount on the State Aid notice.[check if reviewed]Benefits lines: The amount budgeted for PERS contribution on Line 71060 appears reasonable. Health insurance amounts are for eligible employees only; separated employees and non-eligible dependents have been removed from the policy.[check if reviewed]Salary lines: Estimated increase for expired/expiring contracts has been budgeted in the salary accounts, if applicable.[check if reviewed]Charter Schools: Those districts with resident students included in the projected attendance figures for charter schools have properly budgeted the transfer of general fund support on line 84000.[check if reviewed]If a district has entered into a lease purchase agreement or bond financing agreement to fund equipment under an Energy Savings Improvement Program (ESIP), appropriations have been budgeted properly on lines 49100, 49300, and 49320.[check if reviewed]Appropriations have been provided for an adult high school program when the district has reported adult high school enrollment on the Application for State School Aid.[check if reviewed]Appropriations have been provided for hardware/device purchases and maintenance, software purchases, acquisition of broadband internet service technologies, and personnel resources necessary to successfully implement PARCC tests.[check if reviewed]Consideration has been given to purchasing broadband internet services through a broadband consortium.[check if reviewed]Impact of penalty provisions under the Affordable Care Act has been considered.  Preschool Education Aid and Preschool Education Expansion Aid - See separate form for ECS/Education Specialist review Capital Projects and Reserve: ReviewedCapital Projects and Reserve Review Item[check if reviewed]A detailed budget for each project is included, which includes only construction, remodeling, etc., but no equipment.[check if reviewed]Justification for the project(s) inclusion in budget year is included.[check if reviewed]A narrative is included for each intended use of Capital Reserve funds, and it appears reasonable.[check if reviewed]Audited fund balance in Capital Projects Fund has been reviewed for possible transfer to general fund after completion of projects. (See guidelines for explanations of options under various types of projects.)[check if reviewed]ROD Grants: If a ROD Grant was approved, the district has budgeted the local share. Appropriation of Excess Surplus: ReviewedAppropriation of Excess Surplus Review Item[check if reviewed]The amount entered on Line A1 "Federal Impact Aid Adjustment" is not greater than the total of revenue line 530 in 2017-18 less any balance transferred to the Impact Aid Reserves in 2017-18.[check if reviewed]If an amount is entered on Line A2 "Reserved Fund Balance Beyond 2018-19", then the Board Resolution and rationale has been reviewed and is reasonable.[check if reviewed]Line A3 "School Bus Advertising Fee Adjustment" contains the reserve for shortage if at least 50 percent of school bus advertising revenue was not used to offset the fuel costs of providing pupil transportation services. Supporting Documentation: Statement of Priorities and New Jersey Student Learning Standards - see separate form for ECS/Educational Specialist Review Contract Information for Select Staff: ReviewedContract Information for Select Staff Review Item[check if reviewed]Teacher Contract Screen: Amounts are entered for teacher contracted benefits.[check if reviewed]Employee List Screen: Superintendent, Assistant superintendent(s), School business administrator, and any employee with an annual salary that exceeds $75,000 who is not a member of a collective bargaining unit is listed, and entries agree to contract. Shared Services: If the district is the employer district, then the total amount of the contract is reported. If the district is the receiver of shared services, then the line is completed as shared service for the applicable job title, and the total amount paid under the agreement is reported in the additional information column.[check if reviewed]Employee Benefit Detail Screen: Amounts entered are appropriate and agree to contract. If $0 is entered in Post-Employment Benefits, an appropriate description is entered. Per Pupil Costs: ReviewedPer Pupil Costs Review Item[check if reviewed]The Per Pupil Costs report has been reviewed. Upward or downward trends in detail categories are reasonable. Administrative Cost Limit: ReviewedAdministrative Cost Limit Review Item[check if reviewed]2018-19 Per Pupil Administrative Cost is within the allowable limit The lower of the: (1) the districts adjusted, as of February 1, per pupil administrative cost for 2017-18 or; (2) the 2018-19 per pupil administrative cost limit for the districts region, inflated (regional limit). If district is under the regional limit and submits a request to exceed the districts adjusted February 1st per pupil administrative cost for the current year by up to 2.5% or the CPI (1.51%), whichever is greater, the required justification/documentation is provided and justifies the increase. Employee Benefits Summary: ReviewedEmployee Benefits Review Item[check if reviewed]Amounts budgeted for benefits are reasonable. Shared Services: ReviewedShared Services Review Item[check if reviewed]The shared services screen has been completed and lists all the district's shared services arrangements. Unusual Revenues and Appropriations: ReviewedUnusual Revenue and Appropriations Review Item[check if reviewed]Review and follow-up/inquire on any unusual items noted, if necessary. Equipment ReviewedEquipment Review Item[check if reviewed]Review descriptions of, and justifications for inclusion, to ensure that only equipment is listed and amounts appear reasonable and necessary. Other Areas of Review: Enrollment Projections: ReviewedEnrollment Projections Review Item[check if reviewed]District projection appears comparable to the prior year(s) and latest ASSA report(s).[check if reviewed]Adequate supporting documentation/justification is provided for projected District enrollment. For projected growth that is outside of the growth range projected by DOE based on historic ASSA counts, an explanation has been included in the budget. Position Control Roster: ReviewedPosition Control Roster Review Item[check if reviewed]At a minimum, such roster must: (1) be organized by GAAP code; (2) show all staff and their respective salary costs, include base pay, stipends, OT, etc. charged to each respective GAAP accounts; (3) show vacancies from February 1 and whether to be filled in FY18; and (4) show new hires for FY18.[check if reviewed]Total salaries by account in PCR reconcile to budgeted amounts for salaries (substitute salaries may be included in PCR or accounted for separately). [check if reviewed]Salaries for Superintendents are within CAP requirements including Merit Pay, if applicable. Estimated Tuition Calculations: ReviewedEstimated Tuition Review Item[check if reviewed]On the "Rates for All Programs" report, if the district has entered ADE amounts on the line "ADE Entered by District" these enrollments have been reviewed and approved. Secondary Bond Market Continuing Disclosure Requirements (LFN 2014-9): ReviewedSecondary Bond Market Disclosure Review Item[check if reviewed]If the district has issued bonds: Appropriate steps are being taken to ensure compliance with continuing disclosure requirements. Fund 40 appropriations include all payments due on outstanding bond issues. The district has applied for Debt Service Aid for new bond issues. A4F: ReviewedA4F Review Item[check if reviewed]The district has recorded taxes as split year or fiscal year, as appropriate.[check if reviewed]Amounts recorded as adjustments on lines 6 and 7 appear reasonable.[check if reviewed]If taxes are raised on a split year, the Balance of levy from 2017-18 to be raised in 2018 (current year column 3) agrees with the signed A4F from the 2017-18 school year Amount Deferred to 2018 Levy (prior year column 6) Notes: Reviewing ECBO Signature: Date:   D- PAGE \* MERGEFORMAT 6 Version: 2/2008 /@Hcdx   . G H Q j w x ȹp`PCP4h_/hJ,CJOJQJaJhJ,5CJOJQJaJh_/hJ,5CJOJQJaJhJ,h>*5CJOJQJaJhJ,h $5CJOJQJaJhA-h>*CJOJQJaJhA-hCJOJQJaJh>*CJOJQJaJh_/h>*CJOJQJaJh_/h>*CJOJQJaJh_/h>*5CJOJQJaJh>*h>*CJOJQJaJ#h>*h>*5@CJOJQJaJ h>*h>* /0@AHQcdUkd$$Ifl40Z<'P" t0644 lapyt=$If$a$gd>* 0*$gd>*$a$gd>* dx. H Q w rph`WW $IfgdO & F/gd $$a$gdA-kd$$Ifl0Z<'P" t0644 lapyt=$Ifw x \ wnn $IfgdOkdA$$Ifl40<' t0644 la<pytJ,x  Z [ ] ^ v x    ( ָ֋}}naQaQEhJ,CJOJQJaJh_/hJ,5CJOJQJaJhJ,5CJOJQJaJhJ,hJ,CJOJQJaJhJ,@CJOJQJaJ hJ,hJ,@CJOJQJaJhJ,hJ,5CJOJQJaJh>*CJOJQJaJh_/hJ,CJOJQJaJh>?hJ,CJOJQJaJhJ,CJOJQJaJhJ,@CJOJQJ\aJh_/hJ,CJOJQJaJ\ ] ^  xvneee $IfgdO & F/gdJ,kd$$Ifl0<' t0644 la<pytJ,   ( l b _VVVV $IfgdOkd$$Ifl4F <'GN t06    44 la<pytJ,( 0 1 k l  X ] _ ` a c t ĴvhYM>*&hhJ,56@CJOJQJaJh_/hJ,CJOJQJaJhJ,CJOJQJaJh_/hJ,CJOJQJaJh-@CJOJQJaJhl1@CJOJQJaJ hSZhJ,@CJOJQJaJhJ,@CJOJQJaJ hhJ,@CJOJQJaJhJ,56CJOJQJ\aJ%hhJ,56CJOJQJ\aJ+hhJ,5B*CJOJQJ\aJph#hhJ,5@CJOJQJaJb c u  G `WWH66 & F. p$*$IfgdJ, 0$*$IfgdJ, $IfgdJ,kd<$$IflF <'GN t06    44 la<pytJ,     0EMN̾̾̾̾̾̾̾vgU#hhJ,5@CJOJQJaJh_/hJ,CJOJQJaJhJ,CJOJQJaJh_/hJ,CJOJQJaJ htZhJ,@CJOJQJaJh-@CJOJQJaJhl1@CJOJQJaJhJ,@CJOJQJaJ hhJ,@CJOJQJaJ#hhJ,6@CJOJQJaJ hJ,56@CJOJQJaJG 1ENEE6 0$*$IfgdJ, $IfgdJ,kd$$IflF <'GN t06    44 la<pytJ, & F. p$*$IfgdJ,Nz fg7;JLMRڽraSESh-@CJOJQJaJhl1@CJOJQJaJ hSZhJ,@CJOJQJaJ$h]hJ,0J,@CJOJQJaJ)jhJ,@CJOJQJUaJ#jhJ,@CJOJQJUaJ h hJ,@CJOJQJaJhJ,@CJOJQJaJhJ,5@CJOJQJaJ#hhJ,5@CJOJQJaJ&hhJ,56@CJOJQJaJopNEE6 0$*$IfgdJ, $IfgdJ,kd$$IflF <'GN t06    44 la<pytJ, & F- p$*$IfgdJ,RTUnop&'(9NWhij³uaRuaEuhJ,5CJOJQJaJhJ,5@CJOJQJaJ&hhJ,56@CJOJQJaJ hhJ,@CJOJQJaJ#hhJ,5@CJOJQJaJh_/hJ,CJOJQJaJhJ,CJOJQJaJh_/hJ,CJOJQJaJ hJ,hJ,@CJOJQJaJ hSZhJ,@CJOJQJaJhl1@CJOJQJaJh-@CJOJQJaJ'(:NjWH6 & F. p$*$IfgdJ, 0$*$IfgdJ,kdf$$IflF <'GN t06    44 la<pytJ, $IfgdJ,wx  (568JLM򿰤|p|cThJ,hJ,CJOJQJaJh@{h5CJOJQJaJh=CJOJQJaJh@{hCJOJQJaJhJ,CJOJQJaJh@{hhJ,5CJOJQJaJh>*CJOJQJaJh_/hJ,CJOJQJaJ hJ,hJ,@CJOJQJaJ hs7YhJ,@CJOJQJaJ hhJ,@CJOJQJaJhJ,@CJOJQJaJx;kd$$IflF <'GN t06    44 la<pytJ, ph$*$If^hgdJ, & F. p$*$IfgdJ,78tuWkd$$Ifl40Z<'P" t0644 lapytO $IfgdO$a$gdA-gdWC & F/gdJ, Mrstu}~4GǸr^RG9hh=56CJaJhh=CJaJhh=5CJaJ&hh=56@CJOJQJaJh_/h=CJOJQJaJh_/h=CJOJQJaJh=5CJOJQJaJh_/h=5CJOJQJaJh= h=h=hA-h=CJOJQJaJh#uCJOJQJaJh>*,䴳ϴ󰪵䴳ϴa,,䴳ϴa屹$$l0<'P" t0644 lapytO'$If^`gd= 0$*$Ifgd=Gklm&78LMNObcz2UVW˽˽ֆrֆraraTh=5CJOJQJaJ hh=@CJOJQJaJ&hh=56@CJOJQJaJh_/h=CJOJQJaJh8aIh=CJaJ h/kh=@CJOJQJaJhh=5CJaJhh=56CJaJh_/h=CJaJh_/h=CJOJQJaJhh=CJaJhh=56CJ\aJ8NxggU & F. p$*$Ifgd='$If^`gd=kd $$Ifl0Z<'P" t0644 lapytONOcxiS' $If^`gd= 0$*$Ifgd=kd $$Ifl0Z<'P" t0644 lapytOUxii 0$*$Ifgd=kdS $$Ifl0Z<'P" t0644 lapytOUVWxskbbb $IfgdO$a$gdA-gdWCkd $$Ifl0Z<'P" t0644 lapytOWĸĸ񨤗xgXD&hh=56@CJOJQJaJh_/h=CJOJQJaJ h=h=@CJOJQJaJh_/h=CJOJQJaJh_/h=5CJOJQJaJh=5CJOJQJaJh=hhl1CJOJQJaJh-CJOJQJaJhl1hl1CJOJQJaJhl1hCJOJQJaJhA-hCJOJQJaJhA-h=CJOJQJaJk_PPG55 & F. p$*$Ifgd= $IfgdA- 0$*$Ifgd=kd $$Ifl4FZR<'_ t06    44 lapyt=WYqr   < C J 6!=!7"8"9"J"^"_"|"""""pbpbpbpSpbpbhh=CJOJQJaJh=@CJOJQJaJ h/kh=@CJOJQJaJhA-h=5CJOJQJaJ&hh=56@CJOJQJaJh_/h=CJOJQJaJh=CJOJQJaJh_/h=CJOJQJaJhl1h=CJOJQJaJ hl1h=@CJOJQJaJhl1h=5CJOJQJaJ kYqrNE6 0$*$Ifgd= $Ifgd=kdK $$IflFZR<'_ t06    44 lapyt= & F. p$*$Ifgd= E< $Ifgd=kd $$IflFZR<'_ t06    44 lapyt= & F. p$*$Ifgd= $IfgdA-  < /!8"9"6kd $$IflFZR<'_ t06    44 lapyt= & F. p$*$Ifgd= $IfgdA- 0$*$Ifgd=9"K"_"|"$% & F. p$*$Ifgd= $IfgdA- 0$*$Ifgd= $Ifgd="##D$E$G$H$$$%%%%%%% &&|&&&&&&&&&&&&÷sdWh=5CJOJQJaJhh=CJOJQJaJ h]h=@CJOJQJaJhA-h=5CJOJQJaJ&hh=56@CJOJQJaJh_/h=CJOJQJaJh=CJOJQJaJh_/h=CJOJQJaJhnh=CJOJQJaJh=@CJOJQJaJ h/kh=@CJOJQJaJ%%%%%&`WH?- & F. p$*$Ifgd= $IfgdA- 0$*$Ifgd= $Ifgd=kdp$$IflFZR<'_ t06    44 lapyt=&&& ''0'`[SJJ $IfgdO$a$gdA-gdWCkd'$$IflFZR<'_ t06    44 lapyt=& ' ' ''#'0'1'D'E''''''''''o(p((((((())Z))))))e*u*v*w*ٽ{lal폽l폇l폇h_/hCJaJh|hChCJOJQJaJhh5CJaJhCJaJhhCJaJ&hh56@CJOJQJaJh_/hCJOJQJaJh_/hCJOJQJaJh5CJOJQJaJh_/h5CJOJQJaJh=hhA-hCJOJQJaJ&0'1'E''whW'$If^`gd 0$*$Ifgdkd$$Ifl40Z<'P" t0644 lapytO'''o(xo^'$If^`gd $Ifgdkd$$Ifl0Z<'P" t0644 lapytOo(p(((xo^'$If^`gd $Ifgdkd$$Ifl0Z<'P" t0644 lapytO((()[))xo^LL' & F. V$Ifgd'$If^`gd $Ifgdkd$$Ifl0Z<'P" t0644 lapytO)))v*xo^'$If^`gd $Ifgdkd]$$Ifl0Z<'P" t0644 lapytOv*w**P+xo^'$If^`gd $Ifgdkd$$Ifl0Z<'P" t0644 lapytOw***P+Q+d+e+M,N,O,b,c, - -- -V-o-................(/`/a/}//ӑreh5CJOJQJaJhA-h5CJOJQJaJhA-hCJOJQJaJh=5CJOJQJaJhehCJaJhCJaJhahCJaJh{ahCJaJhh5CJaJh_/hCJOJQJaJhhCJaJhh|hChCJOJQJaJ&P+Q+e+N,xoY' $If^`gd $Ifgdkd$$Ifl0Z<'P" t0644 lapytON,O,c, -xoY' $If^`gd $Ifgdkd:$$Ifl0Z<'P" t0644 lapytO - - -.xoY' $If^`gd $Ifgdkd$$Ifl0Z<'P" t0644 lapytO....xoY' $If^`gd $Ifgdkdx$$Ifl0Z<'P" t0644 lapytO....xoX' $!$If^`gd $Ifgdkd$$Ifl0Z<'P" t0644 lapytO...`/a////xskskbb $IfgdO$a$gdA-gdWCkd$$Ifl0Z<'P" t0644 lapytO///////;0<0=0P0Q00000011$1%11111 2 2a2b2c2d22İӎӎİtİl_PhA-hCJOJQJaJh=5CJOJQJaJhCJaJhh6CJaJhh56CJaJh_/hCJaJhh5CJaJhhCJaJ&hh56@CJOJQJaJh_/hCJOJQJaJh_/hCJOJQJaJh5CJOJQJaJh_/h5CJOJQJaJ///<0whR' $If^`gd 0$*$IfgdkdU$$Ifl40Z<'P" t0644 lapytO<0=0Q00xgQ' $If^`gd'$If^`gdkd$$Ifl0Z<'P" t0644 lapytO0001xgQ' $If^`gd'$If^`gdkd$$Ifl0Z<'P" t0644 lapytO11%11xiS' $If^`gd 0$*$Ifgdkd5$$Ifl0Z<'P" t0644 lapytO11 2b2xiS' $If^`gd 0$*$Ifgdkd$$Ifl0Z<'P" t0644 lapytOb2c2d2222xskbb $IfgdO$a$gdA-gdWCkds$$Ifl0Z<'P" t0644 lapytO2222222E3F3H3I3J3N3S33333333333;4<4O4P4-5.5/5G5H5İwiwiZVh@{hhA-h@{hCJOJQJaJhh56CJaJh_/hCJaJ%hh56>*CJOJQJaJhCJOJQJaJhhCJOJQJaJ&hh56@CJOJQJaJh_/hCJOJQJaJh_/hCJOJQJaJh5CJOJQJaJh_/h5CJOJQJaJ 2223wh_ $Ifgd 0$*$Ifgdkd$$Ifl40Z<'P" t0644 lapytO333;4xg^ $Ifgd'$If^`gdkd$$Ifl0Z<'P" t0644 lapytO;4<4P4-5xg^ $Ifgd'$If^`gdkdS$$Ifl0Z<'P" t0644 lapytO-5.5/5I55555(6xskcscZZ $IfgdO & F0gd@{h$a$gdA-gdWCkd$$Ifl0Z<'P" t0644 lapytOH5I5555556(6)6=6U66666778889$9t9u999999ôzogVoLLh@{h@CJaJ h/kh@{h@CJOJQJaJh@{hCJaJhh@{hCJaJhh@{h56CJaJhh@{h@CJaJhh@{h56@CJaJh_/h@{hCJOJQJaJh_/h@{hCJOJQJaJh_/h@{h5CJOJQJaJh5CJOJQJaJh@{hh@{hCJOJQJaJh@{h5CJOJQJaJh(6)6=66wne -$Ifgd@{h $Ifgd@{hkd$$Ifl40<' t0644 la<pytO66678xofT & F. p$*$Ifgd@{h -$Ifgd@{h $Ifgd@{hkd3$$Ifl0<' t0644 la<pytO8899xof -$Ifgd@{h $Ifgd@{hkd$$Ifl0<' t0644 la<pytO999999xskbb $IfgdO & F0gd@{hgd@{hkdq$$Ifl0<' t0644 la<pytO9999999\:k:l:m:n::::::::::::;;;x;y;{;|;;;;;;<ķӠĒvhvhvhvhv]huMh@{hCJaJh@{h@CJOJQJaJ h/kh@{h@CJOJQJaJh@{h5@CJaJhh@{h5@CJaJh5CJOJQJaJh@{h@CJaJhh@{h@CJaJh_/h@{hCJOJQJaJh_/h@{hCJOJQJaJh_/h@{h5CJOJQJaJh@{h5CJOJQJaJ#999l:wne -$Ifgd@{h $Ifgd@{hkd $$Ifl40<' t0644 la<pytOl:m:n::::xskbb $IfgdO & F0gd@{hgdWCkd $$Ifl0<' t0644 la<pytO:::;;=wneSe & F. p$*$Ifgd@{h -$Ifgd@{h $Ifgd@{hkdQ!$$Ifl40<' t0644 la<pytO<<<<<===1=:=L=X=Y=m==========Q>R>x>>>>>>> ? ? ??!?+?7?8?L??????ŸřŸřŸřŸřth5CJOJQJaJhb#h@{hCJaJhh@{h@CJaJh_/h@{hCJOJQJaJh_/h@{h5CJOJQJaJh@{h5CJOJQJaJh_/h@{hCJOJQJaJhh@{h5@CJaJh@{hCJaJh;nh@{hCJaJhh@{hCJaJ-===1=:=X=xog^^ $IfgdO & F0gd@{h^gd@{hkd!$$Ifl0<' t0644 la<pytOX=Y=m==wne -$IfgdO $IfgdOkd"$$Ifl40<' t0644 la<pytO======xog^^ $IfgdO & F0gd@{h^gd@{hkd4#$$Ifl0<' t0644 la<pytO===Q>wne -$IfgdO $IfgdOkd#$$Ifl40<' t0644 la<pytOQ>R>S>x>>>xog^^ $IfgdO & F0gd@{h^gd@{hkdu$$$Ifl0<' t0644 la<pytO>>> ?wne -$Ifgd@{h $Ifgd@{hkd%$$Ifl40<' t0644 la<pytO ? ???!?7?xog^^ $IfgdO & F0gd@{h^gd@{hkd%$$Ifl0<' t0644 la<pytO7?8?L??wne -$IfgdO $IfgdOkdU&$$Ifl40<' t0644 la<pytO???? @@8@xskcZZ $IfgdO & F1gd@{h$a$gdA-gdWCkd&$$Ifl0<' t0644 la<pytO???? @ @ @@,@8@9@M@@@@@@ A'A6ADALARAAAAAAAAܿ}o`}}}}oUh_/h\OCJaJh_/h\OCJOJQJaJhh\O5@CJaJh\O@CJaJhh\O@CJaJh_/h\OCJOJQJaJh_/h@{hCJOJQJaJh\O5CJOJQJaJh_/h@{h5CJOJQJaJh|5CJOJQJaJh@{h5CJOJQJaJhh@{hhA-h@{hCJOJQJaJ8@9@M@@wne -$Ifgd\O $Ifgd\Okd'$$Ifl40<' t0644 la<pytO@@@Axof -$Ifgd\O $Ifgd\Okd8($$Ifl0<' t0644 la<pytOAAAAAAxog^^ $IfgdO & F1gd@{h^gd@{hkd($$Ifl0<' t0644 la<pytOAAAAAB/B3BLBNBOBBBBBCCC(C9C;C?h\OCJaJ aEbEcEEEExskbb $IfgdO & F1gd@{h1gd@{hkd,$$Ifl0<' t0644 la<pytOEEEFwFFGwneO99 & F. 0$*$If`gd\O & F. 0$*$If^gd\O -$IfgdO $IfgdOkd6-$$Ifl40<' t0644 la<pytOGGG GG&Gxskbb $IfgdO & F1gd@{h1gd@{hkd-$$Ifl0<' t0644 la<pytO&G'G;GGwn_ 0$*$Ifgd\O $Ifgd\Okdw.$$Ifl40<' t0644 la<pytOGGGGxoo $Ifgd\Okd/$$Ifl0<' t0644 la<pytOGGGGGHHHHHHHHHHHHIֵsdR@R.s#h\Oh15@CJOJQJaJ#h\Ohe5@CJOJQJaJ#h\Oh5@CJOJQJaJh\O5@CJOJQJaJ#h\Oh\O5@CJOJQJaJhA-hZCJOJQJaJhA-h\OCJOJQJaJ#h\Oh75@CJOJQJaJ"h\Oh[5<CJOJQJaJh_/h\OCJOJQJaJh_/h\OCJOJQJaJhb#h\OCJOJQJaJh\OCJOJQJaJGGGHxoo $Ifgd\Okd/$$Ifl0<' t0644 la<pytOHHHHHHHII I Ixsiaiiii__$a$gdA- *$gd1gd[kdW0$$Ifl0<' t0644 la<pytO IIIII I I I IIIIIIIII/I0I1I2I3I4I5I=IHIIIJIKILIɿtgthh56CJOJQJh3hh56CJOJQJ&h`[hh0J(56CJOJQJaJh-mHnHujhhUhhjh?RUh?R h?RCJjh?RCJU#h\OhZ5@CJOJQJaJ#h\Oh\O5@CJOJQJaJ#h\OhoD5@CJOJQJaJ I I IIIIIII3I4I5IIIJIKILI *$gd1"gdb $da$gdL"gdNu""$a$dD....()()))()()00P&P8$:poBP/ =!"#$`% Dp$$If!vh#v#vP":V l4 t0655P"apyt=$$If!vh#v#vP":V l t0655P"apyt=$$If<!vh#v#v:V l4 t0655a<pytJ,$$If<!vh#v#v:V l t0655a<pytJ,$$If<!vh#vG#v#vN:V l4 t065G55Na<pytJ,$$If<!vh#vG#v#vN:V l t065G55Na<pytJ,$$If<!vh#vG#v#vN:V l t065G55Na<pytJ,DyK yK http://www.state.nj.us/treasury/pensions/actuarial-rpts.shtmlyX;H,]ą'c$$If<!vh#vG#v#vN:V l t065G55Na<pytJ,$$If<!vh#vG#v#vN:V l t065G55Na<pytJ,$$If<!vh#vG#v#vN:V l t065G55Na<pytJ,$$If!vh#v#vP":V l4 t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#v#v_:V l4 t06555_apyt=$$If!vh#v#v#v_:V l t06555_apyt=$$If!vh#v#v#v_:V l t06555_apyt=$$If!vh#v#v#v_:V l t06555_apyt=$$If!vh#v#v#v_:V l t06555_apyt=$$If!vh#v#v#v_:V l t06555_apyt=$$If!vh#v#vP":V l4 t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l4 t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l4 t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If!vh#v#vP":V l t0655P"apytO$$If<!vh#v#v:V l4 t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l4 t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l4 t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l4 t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l4 t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l4 t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l4 t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l4 t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l4 t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l4 t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l4 t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l4 t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO$$If<!vh#v#v:V l t0655a<pytO7w002 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@6666_HmH nH sH tH L`L Normal1$CJOJQJ_HhmH sH tH V@V  Heading 1$$ 0*$@&a$5@OJQJN@N  Heading 2$$ 0*$@&a$5@88  Heading 3$@&5dd  Heading 4$$ 0*$@&a$56@OJQJ\]VV  Heading 5$ *$@&5@CJOJQJ\DA`D Default Paragraph FontVi@V  Table Normal :V 44 la (k (No List 4+4  Endnote Text>* > Endnote ReferenceH*66  Footnote Text@& !@ Footnote ReferenceH*NN TOC 1) $ 0*$]^`0JJ TOC 2% $ 0*$]^`0JJ TOC 3% $ p0*$]^p`0JJ TOC 4% $ @ 0*$]^@ `0JJ TOC 5% $ 0*$]^`0BB TOC 6 $0*$^`0:: TOC 70*$^`0BB TOC 8 $0*$^`0BB TOC 9 $ 0*$^`0N N Index 1% $ `*$]^``N N Index 2% $ 0*$]^`0>.>  TOA Heading *$ $*"* Caption:/: _Equation Caption@@ +0Header ! ! mHsHtH4 @"4 /0Footer " !lT2l Block Text1#$ 0`*$]^``a$ @OJQJrCBr Body Text Indent,$$ 0`*$^``a$ @OJQJzRRz Body Text Indent 2/%$ 0pp*$^p`a$ @OJQJLBbL Body Text&$ 0*$a$ @OJQJnS@rn Body Text Indent 3#' 00*$^`0 @OJQJ.)@. Page NumberHH z' Balloon Text)CJOJQJ^JaJnn E Table Grid7:V*0*1$>/> !L0 Header CharCJOJQJh6U`6 Pl Hyperlink >*B*phVoV VDefault -7$8$H$!B*CJ_HaJmH phsH tH L L.0Revision.CJOJQJ_HhmH sH tH >/> "(0 Footer CharCJOJQJhRv!R ]0Unresolved MentionB*phq @@@ @{h List Paragraph 1^B' !B 7jComment ReferenceCJaJ828 47j Comment Text3CJF/AF 37jComment Text Char OJQJh@j12@ 67jComment Subject55\R/aR 57jComment Subject Char5OJQJ\hPK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭VGRU1a$N% ʣꂣKЛjVkUDRKQj/dR*SxMPsʧJ5$4vq^WCʽ D{>̳`3REB=꽻Ut Qy@֐\.X7<:+& 0h @>nƭBVqu ѡ{5kP?O&Cנ Aw0kPo۵(h[5($=CVs]mY2zw`nKDC]j%KXK 'P@$I=Y%C%gx'$!V(ekڤք'Qt!x7xbJ7 o߼W_y|nʒ;Fido/_1z/L?>o_;9:33`=—S,FĔ觑@)R8elmEv|!ո/,Ә%qh|'1:`ij.̳u'k CZ^WcK0'E8S߱sˮdΙ`K}A"NșM1I/AeހQתGF@A~eh-QR9C 5 ~d"9 0exp<^!͸~J7䒜t L䈝c\)Ic8E&]Sf~@Aw?'r3Ȱ&2@7k}̬naWJ}N1XGVh`L%Z`=`VKb*X=z%"sI<&n| .qc:?7/N<Z*`]u-]e|aѸ¾|mH{m3CԚ .ÕnAr)[;-ݑ$$`:Ʊ>NVl%kv:Ns _OuCX=mO4m's߸d|0n;pt2e}:zOrgI( 'B='8\L`"Ǚ 4F+8JI$rՑVLvVxNN";fVYx-,JfV<+k>hP!aLfh:HHX WQXt,:JU{,Z BpB)sֻڙӇiE4(=U\.O. +x"aMB[F7x"ytѫиK-zz>F>75eo5C9Z%c7ܼ%6M2ˊ 9B" N "1(IzZ~>Yr]H+9pd\4n(Kg\V$=]B,lוDA=eX)Ly5ot e㈮bW3gp : j$/g*QjZTa!e9#i5*j5ö fE`514g{7vnO(^ ,j~V9;kvv"adV݊oTAn7jah+y^@ARhW.GMuO "/e5[s󿬅`Z'WfPt~f}kA'0z|>ܙ|Uw{@՘tAm'`4T֠2j ۣhvWwA9 ZNU+Awvhv36V`^PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!g theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] LA ..CFx ( NRMGW"&w*/2H59<?ADGILI%),.02479>@EHOV]bgkuydw \  b G NUk 9"%&0''o(()v*P+N, -.../<0011b223;4-5(66899l::=X===Q>> ?7??8@@AAP(2!msV)XP) g S8*8/XF }9bP]@:AR:Ƃ:>0?Ī("~p(D>,F.*0GRf!HEH۠Hv۱䳧h?ʴT!w9³捂`ܰ®:Yr\"_d(gaS8YGH>P(TSvYN%1mxM Lv11         o                                                                       *:y        6ȶ                          BA        BA                 p        0                                   w                                   w        `        U                          Z                 h\\                                                     BA                          &6        BA                 w        NmH        `        ;V                  TV73ws7x9`-E5R|#JI*$ :'&)<xAFSZ_IqOB!^D#uT}A2!CRwXYo?w@$6m]w9 k2v7'3).?B-co1~ |/ Y  P  x  r% F3 < pJ ] w   -9 =L Jl ql qt #{  }" 0 09 W9 X t N ),AHKV^4 6$*u9j(6;.HyQZ*b+rORfroHHRMae~o  6"3^euN{7&(opo +_-3@|M^i#mz0~QWfhz_Ne{ + 065<SXv|w#'c4|P&';==I"OnO>bws2@bkC1 V k3!4!1G!o!A"7 "4";"FK"N"Z"Bg"k"Nu" ##d+#M#Q#b#i# $"$9,$fC$M$g$o$I%M#%&<%U%\%e%p%[t%y%B9&A&_&'E 'r'm'z'<8'_'((S(V(p ))7)i)*K;*;*}e*+l+,n+Iw+J,. , ,,,V,9 ,i*,rN,)Y,-o,u,w,~,h?-A-hY-[-[s-;7.@. O.e.#x.q /&/V/*&/_/d/0J0g0 14N1W1X1#i1l1At1x1(262]23.3W3`3i3Eq344-4+4s74rG4W4W4a4v4-5dD5RP5j5w5[6= 6)+6A86J6+j6K78 88C8SG8Z8999T9709B9vj9wq9:n;.;i;r;<<6<`<f<==%=i(=J=-U=V=\= >J>>#?i0?E:?>?C?2L?Y?M}?_@@)@]@}@AAA AuAgBmDEEOEmE qE}E"FEF[F6GGv&GbGGH9 H=H?RH^H_H#jHIII4I8aI?cIjIJLJVVVqV[ WW'W*W%7W>WGWOWX XX7XJX6OXRX_X.YYs7Y@Y@Y>JYbY dY ZZXZnZtZH[Q[s[\\R]\Mk\v\IE]J]^S]#T]4s]qt]|w]l^u^$^/^.7^P^^g^_~;_Y_8[_5a_{v_`E`qaaaBa(eab|GbqZbfblb-c2cZcYvc9dXBdOdOcdY|d e/eWeQrSr ssOsRts t /t;tCtTtXUtatkt@ut"u$.uEuMudPu/RuWukuhru vv=v"vL3v^vbvw2wY(:b@yR)`i 5@T6i Ni4&GUuucv: 0_c<WmnC8@F ,L[fz  |x!Wejz *]0<<CPIILmNQk]Wv>I|U=0_!%>{FNT>mYLn$ YRCVz_uj,}!5DUWp-)ej*BVC5HJ\/*(;W sLmtx{&FQ)a%'Mp|'a<L\fh)y7z6o/hjY*W1WX@7Kr'JwwE1FMPU]azI68L?NS0rwgM&6QZ\ w?VJkl1fIO`[e8BC'&arBAOUoxl,-9Jqt)%%Xo+%GQW9p]9FlT{'7Ehzh~),8FoDHTZNUm&n9:BrLr>"*ehu}U K\!lL3X< Rv-LU uQTuV!Z!,<n^FVcg~EFhFUz97Ng|=^HWf.)-B}T{F"8:el&>Yux3)7EPT^q~^O36Glb=J9ljO?R:_Hu)F>5Q_aY#8R{acfo "\OQQ^3`jl. $1O[]atwxB;6"?An\3hx#}"5EZ0|g Z[  VtZ)\LefxDG 8GBSbvUOxxhyV93 W<OiRf)~):"0.}T ,<9R[dimh 0$55A#Fy\= Fn_ptwAykn/;CF n9E/Wcu.DCry3$GOK\' Z7qwry)B@MntE9JpT b rb[qahhix\t_ S{}\$YhnjtaAEai do*u T >* MOwj8tAKC`Jjtw "8TY9t )6/5jW}g#hJ.eA. - @ /2n|W!HQFm?qgJOp\#/V3bhA A@LA@Unknown G*Ax Times New Roman5Symbol3. *Cx ArialO5 CourierCourier New5. .[`)TahomaC.,{ @Calibri Light7.@Calibri?= *Cx Courier New;WingdingsA$BCambria Math"E)H'b\G aGsz'G S7!v S7!v!)P2@@ 3Q)PHP ?V2! xxt1" ***************Preferred CustomerGorman, Stephanie1                           ! " # $ % & ' ( ) * + , - . / 0 Oh+'0   @ L X dpxPreferred Customer Normal.dotmGorman, Stephanie7Microsoft Office Word@[@:`3@rNs@g^ S7՜.+,D՜.+,T hp  Dell Computer Corporationv!@  Title 8@ _PID_HLINKSAK>http://www.state.nj.us/treasury/pensions/actuarial-rpts.shtml  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~     #Root Entry Flr"@Data 01TableWordDocument FSummaryInformation( DocumentSummaryInformation8MsoDataStore6PrujrMJT1GUY0J2NKE==26PrujrItem  PropertiesUCompObj r   F Microsoft Word 97-2003 Document MSWordDocWord.Document.89q