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 for the fiscal year ended June 30, 2000 is submitted herewith and includes financial statements and supplemental schedules.

New Jersey statutes require that the Township of Ewing issue annually a report on its financial position and activity, and that the report be audited by and independent Registered Municipal Accountant. We believe it 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 resented in four sections: introductory, financial, statistical and auditors comments 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 included selected financial information designed to give the reader a sense of the financial makeup of Ewing Township. Responsibility for completeness and clarity of the Report, including disclosures, rest with the Chief Financial Officer and ultimately with the Mayor and Township Council.

Druker, Rahl and Fein of Princeton, New Jersey has audited the financial statements. They 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

Ewing Township is a community of 16 square miles located in Mercer County, New Jersey. Lawrence and Hopewell Townships borders on the east and the State Capital, the City of Trenton, borders 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.

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

Approximately 71 % of the Township is developed as residential, 27 % is commercial, industrial and 1 % is farmland.

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

GOVERNMENTAL STRUCTURE

Ewing Township is governed by a Mayor-Council form of government authorized under Plan E of the Faulkner Act of 1950. This form of government was enacted January 1, 1995. This form of government 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, which overlap. The Mayor does not 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. This office 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 Kazenbach 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.

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

Police
The Township provides public safety services through a full time police force, a combination of paid and volunteer firefighters and emergency medical services. The police division consists of 77 uniformed officers. The police department responded to 35,000 service calls during fiscal year 2000.

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 one paid firefighter each and numerous volunteers.

Emergency Medical Services

The Township is also served by a paid emergency medical services division, which consists of five emergency medical technicians.

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 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 if which is limited by statute not to exceed 3 1/2% percent of the average equalized assessed valuation of the prior three years. As of June 30, 2000, Ewing Township's debt percentage was 1.45 %. The Township of Ewing has a debt rating from Moodys' of "A3".

The Tax Collection division is accountable for the billing and collection of property taxes and sewer charges. The Tax Assessment division is responsible for the valuation of property and defending the Townships' position with respect to tax appeals filed.

In 2000, the Tax Assessor and Tax Collector were responsible for assessing and collecting revenue from approximately 11,000 properties.

Public Works

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

During fiscal year 2000, the road crew resurfaced and patched many miles of township roads. The sanitation crew, one of the few in the State of New Jersey, is responsible for the pickup and disposal of solid waste for all residences and businesses. The building crew completed the construction of a maintenance building and a gazebo, both on the grounds of the municipal complex.

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, and communicable disease control. In 2000, the Division of Health conducted 1,300 inspections and administered 2,300 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 recreation division. During fiscal year 2000, the Division of Recreation handled over 3,000 participant registrations.

Senior Citizens/ Community Center

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

DEPARTMENT OF ECONOMIC AND COMMUNITY DEVELOPMENT

During this past fiscal year, the Township of Ewing amended its administrative code to add its' fourth department.

This department is responsible for the planning and zoning functions, and the construction department as well as overseeing the economic future of municipality as it relates to planned development.

Planning and Zoning

Ewing Township has enjoyed controlled development and growth as guided by its master plan. The Township retains the services of a professional planner to develop a strategy for growth, which meets the needs of the government and of the citizenry. With convenient access to I-295, I-95 and Route 1, along with a local airport and train station, Ewing enjoys developmental advantages associated with these transportation arteries. Our close proximity to the state capital and our location between Philadelphia and New York makes Ewing Township a desirable location for residency and for office operations.

During the past year, Ewing has experienced much growth in its office and commercial development. Continued expansions of ETS (Educational Testing Service), New Jersey Manufacturers, the Trenton County Country Club, Epitaxx, Merck Pharmaceutical as well as other minor developments have served to boost the tax base $8,200,000 in the past year alone.

CURRENT YEAR ACCOMPLISHMENTS

The Planning Board along with the Township Council has taken steps to meet our Mount Laurel obligation by directing our planning department to amend the Housing Element of the Master Plan in order to gain certification from the Council on Affordable Housing (COAH). A primary step within this process has been the approval of an assisted living facility that will meet 52 units of the Township of Ewing obligation.

The Township, through a low interest loan from the New Jersey Infrastructure Trust and the State of New Jersey Department of Environmental Protection, completed a the Stabilization of the West Branch of the Shabakunk Creek. This project is expected to alleviate the concurring flooding and bank erosion problems that have plagued parts of our community for many years. This project was recognized by the NJ Society of Municipal Engineers as the " 2000 Municipal Management Project of the Year".

Economic Condition and Outlook

Along with the continued growth in the office and commercial environment the Township of Ewing must continue to deal with the closing, and future development, of two large tracts of land.

General Motors recently ceased operations at the Fisher Guide Plant in Ewing Township. It is the intention of GM to completely raze the facility and then put the land on the market for sale. Since its' closing, there has been a significant amount of interest in developing this site. The year 2001 should see this tract of land being developed to best meets the concerns of the residents of that area and to the benefit of the community as a whole.

Similarly, the Naval Air Warfare Center directly across the street from the GM plant has also closed. The tracts of land located there are being divided up and developed separately. The Township, through a group of public officials and citizens known as the Re-Use Committee, has played a significant part in how this development would take place. The Federal Government itself has contributed in excess of $ 500,000 to study the impact of the closing of this facility and to recommend future uses.

Overall, the economic outlook for Ewing Township is a favorable one. The commercial growth in our business parks along with the quick turnover of real property sales has the government officials looking toward Ewing Township to be a viable asset to Mercer County as we head into the new millennium.

Business Administrator Fred R. Walters

Chief Financial Officer Joseph P. Monzo

TOWNSHIP OF EWING

ELECTED OFFICIALS

Alfred W. Bridges - Mayor
Doreitha Madden - Council President
Kathleen Wollert - Council Vice President
Donald Apai - Council Person
Gregory Caiola - Council Person
Michael La Rossa - Council Person

MUNICIPAL OFFICIALS

Fred R. Walters - Business Administrator
Stephen Elliott - Municipal Clerk
Joseph P. Monzo - Chief Financial Officer
Theodore Forst - Director of Community Services
Robert Coulton - Chief of Police
William Lake - Municipal Court Judge
Thomas Gioscio - Court Administrator
Albert Leff - Health Officer
Brenda Dotson - Tax Collector
Eleanor Blake - Tax Assessor
William Bennett - Construction Official

CONSULTANTS AND ADVISORS

AUDITORS
Druker, Rahl and Fein
PO Box 7648
Princeton, NJ 08543-7648

ATTORNEY
Charles Allen
1901 North Olden Ave.
Ewing, NJ 08618

BOND COUNSEL
McManimon and Scotland
One Riverfront Plaza
Newark, NJ 07102

CONSULTING ENGINEER/PLANNER

Schoor, DePalma
PO Box 1720
Brick, NJ 08723

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