reglab/housing_qa huggingface dataset:
NJ Rev Stat § 18A:22-37 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:22-37 - Determination by municipalities.

18A:22-37 Determination by municipalities.  18A:22-37. If the voters reject any of the items submitted at the annual April school election, the board of education shall deliver the proposed school budget pursuant to section 5 of P.L.1996, c.138 (C.18A:7F-5) to the governing body of the municipality, or of each of the municipalities included in the district within two days thereafter. The governing body of the municipality, or of each of the municipalities, included in the district shall, after consultation with the board, and by May 19, determine the amount which, in the judgment of the body or bodies, is necessary to be appropriated for each item appearing in the budget, pursuant to section 5 of P.L.1996, c.138 (C.18A:7F-5) and certify to the county board of taxation the totals of the amount so determined to be necessary for each of the following: a. General fund expenses of schools; or b. Appropriations to capital reserve account. Within 15 days after the governing body of the municipality or of each of the municipalities included in the district shall make the certification to the county board of taxation, the board of education shall notify the governing body or bodies if it intends to appeal to the commissioner pursuant to section 5 of P.L.1996, c.138 (C.18A:7F-5) the amount which the body or bodies determined to be necessary to be appropriated for each item appearing in the proposed school budget.  Notwithstanding the provisions of this section to the contrary, whenever the Commissioner of Education changes the annual school election date pursuant to section 1 of P.L.1995, c.278 (C.19:60-1), the commissioner shall change the deadline set forth in this section by which date the governing body of the municipality or of each of the municipalities included in the district is required to determine the amount necessary to be appropriated for each item appearing in the budget, and certify to the county board of taxation the totals of the amount so determined. The commissioner in changing the deadline shall ensure that the number of calendar days from the changed date of the annual school election to the deadline is no less than the number of calendar days from the third Tuesday of April to May 19 of that calendar year. amended 2013, c.173, s.2.
NJ Rev Stat § 18A:22-38 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:22-38 - Failure to certify; commissioner to act; amount included in tax levy.

18A:22-38 Failure to certify; commissioner to act; amount included in tax levy.  18A:22-38. If the governing body or bodies fail to certify any amount determined to be necessary pursuant to section 5 of P.L.1996, c.138 (C.18A:7F-5) for any item rejected at the annual April school election, or in the event that the governing bodies of the municipalities comprising a school district, shall certify different amounts, then the commissioner shall determine the amount or amounts which in his judgment, are necessary to be appropriated, for each of the items appearing in the budget, submitted to the governing body or bodies, and certify to the county board of taxation the totals of the amount determined to be necessary for the general fund expenses of the schools; and the amount certified shall be included in the taxes to be assessed, levied and collected in the municipality or municipalities for those purposes.  amended 1968, c.295, s.8; 1969, c.250, s.3; 1993, c.83, s.11; 1996, c.138, s.60; 2007, c.260, s.54; 2011, c.202, s.22.
NJ Rev Stat § 18A:22-40 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:22-40 - Raising additional sums by taxes

18A:22-40. Raising additional sums by taxes  18A:22-40. Whenever a board of education shall determine that it is necessary to raise additional sums of money, over and above the amount fixed and determined in the last annual school budget, by special district tax, for general fund expenses, it shall estimate the amount so deemed necessary to be raised, levied and collected and, if the board shall desire to borrow upon its promissory note in anticipation of taxes to be raised, levied and collected to provide for said expenditures, it shall estimate also the amount of interest to be paid upon said notes.  L.1967, c.271; amended 1993,c.83,s.13.
NJ Rev Stat § 18A:22-41 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:22-41 - Submission of question to voters.

18A:22-41 Submission of question to voters.  18A:22-41. In any Type II district not having a board of school estimate, the board of education shall cause the question, whether or not the amount so estimated shall be so raised, to be submitted to the legal voters of the district at a special school election, to be held on such date as shall be determined upon by the board, and if at said election the question shall be adopted, the secretary shall certify that the amount so determined upon has been authorized to be raised in said manner to the county board of taxation within five days after the date of the holding of such election. amended 1993, c.83, s.14; 2011, c.202, s.23.
NJ Rev Stat § 18A:22-42 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:22-42 - Borrowing upon notes in anticipation of taxes

18A:22-42. Borrowing upon notes in anticipation of taxes  The board of education of any such district may borrow in anticipation of taxes to be raised, levied and collected to provide for said expenditures, or any part thereof, the sum or sums so authorized, upon its promissory notes bearing interest at a rate or rates not to exceed 6% per annum, maturing not later than December 31 of the year in which such taxes shall be raised, levied and collected, and the principal and interest of the notes shall be paid out of the sum so raised not later than the date of maturity of said notes. L.1967, c.271.
NJ Rev Stat § 18A:22-43 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:22-43 - Year in which amount certified is to be raised

18A:22-43. Year in which amount certified is to be raised  If any such certificate shall be delivered to the county board of taxation in any year, the amount so certified shall be raised, levied and collected by taxes in the next year. L.1967, c.271; amended by L.1978, c. 136, s. 14, eff. Oct. 30, 1978.
NJ Rev Stat § 18A:22-44 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:22-44 - Payment of amounts raised to custodian; use.

18A:22-44 Payment of amounts raised to custodian; use.  18A:22-44. The amounts so raised, levied and collected shall be paid to the board secretary or treasurer of school moneys, as appropriate, for the district as other school moneys are paid and shall be used to pay the principal and interest due upon any notes which may have been issued in anticipation thereof as they severally mature and for the purposes so authorized. amended 2010, c.39, s.22.
NJ Rev Stat § 18A:22-44.1 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:22-44.1 - Borrowing by Type II district for current expenses and repairs; payment

18A:22-44.1. Borrowing by Type II district for current expenses and repairs; payment  The board of education of any Type II district may, after July 1 and before January 1, borrow a sum not exceeding 1/2 of the amount appropriated for the current expenses of the schools and for the repair of schoolhouses under its control, and execute and deliver promissory notes therefor, and pay the amount so borrowed together with interest thereon, at a rate not exceeding 6% per annum. L.1968, c. 384, s. 1, supplementing art. 3B, c. 22, Title 18A, eff. Dec. 27, 1968.
NJ Rev Stat § 18A:22-45 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:22-45 - Moneys transferred from municipality to district; application thereof

18A:22-45 Moneys transferred from municipality to district; application thereof  18A:22-45. Whenever a board of education of a district has received moneys transferred to it, by the governing body or bodies of the municipality or municipalities comprising the district, from unappropriated surplus revenue, or from unappropriated anticipated receipts, of the municipality or municipalities, the board of education shall, subject to the provisions of section 18A:22-46, apply the moneys so received, so far as the same shall be sufficient:  a. To the payment of interest on the bonded indebtedness of the district becoming due and payable during the next ensuing school fiscal year;  b. To the payment of the principal of the bonded indebtedness of the district maturing in such school fiscal year; and  c. To any of the purposes for which bonds of the district shall have been authorized but not issued to an amount not exceeding the face value of such bonds not issued; or  d. To the payment of general fund expenses of the district during said school fiscal year; or  said board may, subject to the provisions of said section, apply the whole or any part of said moneys, not in excess of $50,000.00 in any one year, to the retirement of bonds maturing in any year or years subsequent to said school fiscal year, with the approval of the director of the division of local finance in the department of community affairs and the commissioner of education and the consent of the bondholders.  L.1967, c.271; amended 1993,c.83,s.15.
NJ Rev Stat § 18A:22-46 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:22-46 - Amounts to be used in reduction of taxes; when required

18A:22-46. Amounts to be used in reduction of taxes; when required  When the governing body or bodies of the municipality or municipalities have imposed a condition upon such transfer that said funds shall be credited on account of the amount of the school tax due or to become due in such municipality or municipalities in any year, the board shall give credit accordingly and the moneys so transferred shall be used as and when the moneys credited on said school tax could have been used and the secretary in certifying the amount to be raised by local tax for school purposes shall reduce the amount or amounts to be raised in such municipality or municipalities accordingly. L.1967, c.271.
NJ Rev Stat § 18A:22-47 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:22-47 - Reduction of local taxes by sums received

18A:22-47. Reduction of local taxes by sums received  The secretary of the board of education of the district shall certify to the proper taxing officials the amount of the funds so transferred which are available, and are to be used, for meeting the interest on, and the principal of, a. The bonds of the district becoming due and payable during the next ensuing school fiscal year, b. The bonds of the district maturing in any year or years subsequent to said school fiscal year, separately stating the amounts which will be so used for each of said years, and the amounts to be raised by local taxes for such purposes for said next ensuing school fiscal year and for each of said years in which the bonds would otherwise have matured, as the case may be, shall be reduced accordingly notwithstanding that the local tax has been voted by the district. L.1967, c.271.
NJ Rev Stat § 18A:22-48 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:22-48 - Balance credited to general fund

18A:22-48. Balance credited to general fund  18A:22-48. Any balance remaining of such funds when received shall be credited upon the amount recommended by the board to be voted upon, or if voted upon, upon the amount to be levied and collected, to meet the general fund expenses of the district during the next ensuing school fiscal year.  L.1967, c.271; amended 1993,c.83,s.16.
NJ Rev Stat § 18A:23-1 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:23-1 - Audit, when and how made.

18A:23-1 Audit, when and how made.  18A:23-1. The board of education of every school district shall cause an annual audit of the district's accounts and financial transactions to be made by a public school accountant employed by it, which audit shall be completed not later than 5 months after the end of the school fiscal year. amended 1981, c.5, s.1; 2010, c.49.
NJ Rev Stat § 18A:23-2 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:23-2 - Scope of audit

18A:23-2. Scope of audit  Each annual audit shall include an audit of the books, accounts and moneys, and a verification of all cash and bank balances, of the board and of any officer or employee thereof and of moneys derived from athletic events or the activities of any organization of public school pupils conducted under the auspices of the board, from the date of the last annual audit to the date of the audit in question. Such audit shall also include a determination of the extent to which the school board has used contracts entered into by the State Division of Purchase and Property pursuant to P.L.1969, c. 104 (C. 52:25-16.1 et seq.) in the purchase of materials, supplies or equipment for the school district. L.1967, c.271; amended by L.1975, c. 212, s. 31, eff. July 1, 1976.
NJ Rev Stat § 18A:23-2.1 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:23-2.1 - Annual audit to assure income tax compliance on reporting compensation.

18A:23-2.1 Annual audit to assure income tax compliance on reporting compensation.  9. The annual audit conducted pursuant to N.J.S.18A:23-1 shall include test measures to assure that documentation prepared for income tax related purposes complies fully with the requirements of federal and State laws and regulations regarding the compensation which is required to be reported. L.2007, c.53, s.9.
NJ Rev Stat § 18A:23-3 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:23-3 - Filing; summary of recommendations; publication

18A:23-3. Filing; summary of recommendations; publication  The report of each annual audit shall be filed, by the public school accountant making the same, with his recommendations with the board of education of the district, and such accountant shall within 5 days thereafter file two duplicate copies thereof certified under his signature in the office of the commissioner. The commissioner annually shall publish a summary of such recommendations as made for each school district and the steps which have been taken in each district for their implementation. L.1967, c.271; amended by L.1975, c. 212, s. 32, eff. July 1, 1976.
NJ Rev Stat § 18A:23-4 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:23-4 - Preparation and distribution of synopsis or summary

18A:23-4. Preparation and distribution of synopsis or summary  The secretary of the board shall prepare or have prepared a synopsis or summary of the annual audit and recommendations, prior to the holding of the meeting of the board of education to take action thereon; a copy of which synopsis or summary shall be available for distribution to interested parties at the meeting. L.1967, c.271.
NJ Rev Stat § 18A:23-5 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:23-5 - Meeting of board; discussion of report

18A:23-5. Meeting of board; discussion of report  Within 30 days following the receipt of the report of the annual audit the board of education of the district shall, at a regularly scheduled public meeting, cause the recommendations of the auditor to be read and to be discussed and the discussion duly noted on the minutes of said board. L.1967, c.271.
NJ Rev Stat § 18A:23-6 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:23-6 - Annual audit by commissioner on failure of board to make

18A:23-6. Annual audit by commissioner on failure of board to make  If the board of education of any district fails to cause an annual audit to be made and completed, within the time limited therefor by this chapter, the commissioner may cause an audit to be made, by a public school accountant designated by him, which shall be taken to be the annual audit of the district, and shall be paid for from funds of the district as a liability of the district on bills rendered therefor. L.1967, c.271.
NJ Rev Stat § 18A:23-7 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:23-7 - Report signed by auditor, not to employ nonlicensed auditors

18A:23-7. Report signed by auditor, not to employ nonlicensed auditors  All reports of audit of accounts of school districts shall be signed by the auditor or accountant making the audit or in charge of the same, holding a license as herein provided, whether such audit or statement of account is made by any person employing such auditor or accountant, or otherwise, and the licensing or the revocation of the license of any such auditor shall not be construed to affect the contracting with any school district by any person employing auditors or accountants; but upon the revocation of the license of an auditor or accountant, for the purposes herein specified and authorized, such person shall not employ in such work such auditors or accountants but only such persons as may be licensed as herein required, except that the auditor or accountant whose license may have been revoked may be employed in a subordinate capacity. If any person shall willfully employ any person not holding a license in full force and effect as auditor or accountant in school district work within the purview of this chapter, the commissioner may direct the school districts to refuse to employ such person in such work during the continuance of such violation. L.1967, c.271.
NJ Rev Stat § 18A:23-8 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:23-8 - Audit made by licensed public school accountant; fee

18A:23-8. Audit made by licensed public school accountant; fee  The auditing of the accounts of school districts, when required by law, shall be made only by a registered municipal accountant of New Jersey or a certified public accountant of New Jersey who shall hold an uncanceled registration license as a public school accountant for New Jersey. Such registration licenses shall be issued to qualified persons annually by the New Jersey state board of public accountants, who shall charge a fee of $5.00 for each license, and each such license shall state that the holder thereof has complied with the statutory requirements and is authorized to make audits of accounts of school districts of the state of New Jersey until January 1 following unless sooner canceled as herein provided. The New Jersey state board of public accountants may refuse to issue any such license for any cause authorizing a cancellation thereof as herein provided, or for any other stated cause which it may determine to be good and sufficient. L.1967, c.271.
NJ Rev Stat § 18A:23-9 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:23-9 - Declaration of accountant

18A:23-9. Declaration of accountant  No person shall undertake the auditing of the accounts of any school district unless he shall have qualified as a public school accountant for New Jersey upon proof that he is either a registered municipal accountant or a certified public accountant, of New Jersey, and by subscribing to the following declaration: a. That he is fully acquainted with the laws governing the fiscal affairs of school districts of New Jersey and is a competent and experienced auditor; and b. That he will honestly and faithfully audit the books and accounts of any school district when engaged to do so, and report any error, omission, irregularity, violation of law, discrepancy or other nonconformity to the law, together with his recommendations, to the board of education of such school district. L.1967, c.271.
NJ Rev Stat § 18A:23-10 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:23-10 - Cancellation of license; review

18A:23-10. Cancellation of license; review  Upon proof that any public school accountant shall have knowingly omitted to report any error, omission, irregularity, violation of law or discrepancy found in the books or accounts, or shall have issued false reports of his audit of any school district; that is to say, shall have issued audits of such a nature as not to show an accurate, intelligent and complete statement of the financial condition of the school district, or of such a nature as not to comply with the requirements of the commissioner, or if such auditor or accountant shall fail to file such report and recommendations as required by section 18A:23-3, or neglect or refuse to carry out any agreement or contract for audit, his license as a public school accountant may be canceled by the state board of public accountants. Such cancellation shall not affect the accountant's right to practice as a registered municipal accountant or as a certified public accountant. Upon cancellation or refusal of a license pursuant to this section, a person aggrieved thereby shall have the right to have the matter reviewed by a proceeding in the superior court in lieu of prerogative writ. L.1967, c.271.
NJ Rev Stat § 18A:23-11 (2021)
2021 New Jersey Revised Statutes|Title 18A - Education|Section 18A:23-11 - Audit contrary to law; penalty

18A:23-11. Audit contrary to law; penalty  Any person who shall make, or begin to make, any audit of accounts of any school district as required by this chapter contrary to the provisions hereof, or without a license therefor in full force and effect, shall be liable to a penalty of $100.00 for every audit of account so made, to be recovered in a civil action instituted by the state board of public accountants in any court of competent jurisdiction. L.1967, c.271.