reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 14 - RESERVE ACCOUNTS › Section 6A:23A-14.3 - Supplementation of capital reserve and maintenance reserve accounts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A district board of education or board of
				school estimate, as appropriate, may supplement a capital reserve account
				through a transfer, by resolution, of any unanticipated revenue and/or
				unexpended line-item appropriation amounts anticipated at year end for
				withdrawal in subsequent school years. The transfer resolution shall be adopted
				by the district board of education or board of school estimate no earlier than
				June 1 and no later than June 30 of the respective school year.
(b) A district board of education or board of
				school estimate, as appropriate, may supplement a maintenance reserve account
				through a transfer, by resolution, of any unanticipated revenue and/or
				unexpended line-item appropriation amounts anticipated at year end, for
				withdrawal in subsequent school years. The transfer resolution shall be adopted
				by the district board of education or board of school estimate no earlier than
				June 1 and no later than June 30 of the respective school year.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 14 - RESERVE ACCOUNTS › Section 6A:23A-14.4 - Establishment of other reserve accounts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A
				district board of education or a board of school estimate, as appropriate, may
				establish, by resolution, the following reserve accounts:
1. Current expense emergency reserve account.
i. The funds in the reserve shall be used to
				finance unanticipated general fund current expense costs required for T&E.
				For the purpose of the emergency reserve account, "unanticipated" shall mean
				reasonably unforeseeable and shall not include additional costs caused by poor
				planning or error.
ii. The account
				shall not exceed $ 250,000 or one percent of the school district's general fund
				budget as certified for taxes up to a maximum of $ 1,000,000, whichever is
				greater.
iii. A district board of
				education may appropriate funds to establish or supplement the reserve in the
				school district's annual budget or through a transfer by district board of
				education resolution of any unanticipated revenue and/or unexpended line-item
				appropriation amounts anticipated at year end. The transfer resolution shall be
				adopted by the district board of education no earlier than June 1 and no later
				than June 30 of the respective school year.
iv. Withdrawals from the reserve shall
				require Commissioner approval unless the withdrawal is necessary to meet an
				increase in total health care costs in excess of four percent, for which the
				school district did not receive an automatic adjustment for health care costs
				pursuant to
				N.J.A.C.
				6A:23A-11.3. Total health care costs shall
				include medical insurance and prescription drug insurance costs.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 14 - RESERVE ACCOUNTS › Section 6A:23A-14.5 - Reserve accounts recorded in accordance with GAAP; audit

Current through Register Vol. 56, No. 14, July 15, 2024
All reserve accounts shall be recorded in accordance with
				  GAAP and subject to annual audit. Any capital gains or interest earned shall
				  become part of the reserve account. A separate bank account is not required;
				  however, a separate identity for each reserve account shall be maintained.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 15 - STATE AID CALCULATIONS AND AID ADJUSTMENTS FOR CHARTER SCHOOLS › Section 6A:23A-15.1 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms shall have the following
				  meanings when used in this subchapter, unless the context clearly indicates
				  otherwise.
"Average daily enrollment" for the purpose of determining the
				  adjusted State, local, and Federal aid means the sum of the days (present and
				  absent) of all students enrolled in the register(s) of the program for which
				  the aid is being determined divided by the number of days school was actually
				  in session.
"Categorical aid attributable to the student" means security
				  categorical aid attributable to the student and a percentage of the school
				  district's special education categorical aid equal to the percentage of the
				  school district's special education students enrolled in the charter school
				  and, if applicable, 100 percent of preschool education aid attributable to the
				  student. Preschool education aid is restricted revenue, which is to be recorded
				  in the special revenue fund 20 and is subject to the provisions of N.J.A.C.
				  6A:13A.
"Certification" means as defined in
				  N.J.A.C.
				  6A:11-1.2.
"Charter school rate" means an amount equal to 90 percent of
				  the sum of the budget year equalization aid per pupil and the prebudget year
				  general fund tax levy per pupil inflated by the CPI rate most recent to the
				  calculation, pursuant to
				  N.J.S.A.
				  18A:36A-12.
"District of residence" means as defined in
				  N.J.A.C.
				  6A:11-1.2.
"Initial recruitment period" means as defined in
				  N.J.A.C.
				  6A:11-1.2.
"Local share" means the percentage of the school district's
				  adequacy budget supported by general fund tax levy.
" Non-resident school district" means a school district
				  outside the school district of residence of the charter school.
" Non-resident student" means as defined in
				  N.J.A.C.
				  6A:11-1.2.
"Prebudget year" means the school fiscal year immediately
				  preceding the year in which the school budget is implemented.
"Projected enrollment(s)" means the estimated total
				  enrollment(s) from both the school district of residence and non-resident
				  school district(s) as follows:
1. For
				the first year, the projected enrollment is based on the enrollment as
				indicated in the New Jersey Charter School Application;
2. In subsequent years, projected enrollment
				is based on actual charter school enrollment as of October 15 of the prebudget
				year, the initial recruitment period that is submitted by January 15 and any
				approved change of enrollment as specified in the school's charter or an
				approved amendment.
"Region of residence" means as defined in
				  N.J.A.C.
				  6A:11-1.2.
"Resident student" means as defined in
				  N.J.A.C.
				  6A:11-1.2.
"School year" means as defined in
				  N.J.A.C.
				  6A:11-1.2.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 15 - STATE AID CALCULATIONS AND AID ADJUSTMENTS FOR CHARTER SCHOOLS › Section 6A:23A-15.2 - Per pupil calculations, notification, and caps

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The
				resident and non-resident school districts shall use projected charter school
				aid as established by the Commissioner in a report to be distributed no later
				than February 15 of the prebudget year for budget purposes and to initiate
				school district payments to the charter school for the subsequent year. The
				report establishes for each resident and non-resident school district a per
				pupil amount for the local and State shares and categorical aids per student.
				Once the per pupil amount is established, it is not adjusted. Projected charter
				school aid is based on projected enrollments at the charter school. The number
				of students enrolled in the charter school is adjusted based on average daily
				enrollment for aid purposes throughout the school year in accordance with the
				prescribed adjustments listed in
				6A:23A-15.3.
(b) The per pupil amount comprises local
				share as defined in (b)1 below and State share as defined in (b)2 below.
1. The local share per pupil is the part of
				the per pupil amount that includes the general fund tax levy of the school
				district of residence's or nonresident district(s)' budget(s).
2. The State share per pupil is the part of
				the per pupil amount that includes the equalization aid portion of the school
				district of residence's or nonresident district(s)' budget(s) or amounts, if
				any, contained in the annual appropriations act in-lieu-of or to supplement
				equalization aid for the corresponding fiscal year.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 15 - STATE AID CALCULATIONS AND AID ADJUSTMENTS FOR CHARTER SCHOOLS › Section 6A:23A-15.3 - Enrollment counts, payment process, and aid adjustments

Current through Register Vol. 56, No. 14, July 15, 2024
(a) To
				enroll in a charter school, the student first shall be registered in the school
				district in which he or she resides. For any student who applies for enrollment
				in a charter school, the district board of education in which the charter
				school applicant resides shall process the student's registration for the
				subsequent school year upon submission of the registration forms. A district
				board of education shall process in a timely manner all such registrations,
				including the assessment of residency and the subsequent transfer to the
				charter school, and shall identify the specific categorical aid for which each
				student qualifies.
(b) Actual
				average daily enrollment in a charter school shall not exceed the enrollment as
				specified in the school's charter and approved by the Commissioner.
(c) A district board of education shall pay
				to a charter school aid the school district receives for categorical programs,
				pursuant to
				N.J.S.A.
				18A:36A-12.b. The aid shall be paid to a
				charter school in the amount that is attributable to each resident student
				enrolled in the charter school.
(d)
				A district board of education that receives preschool education aid, pursuant
				to N.J.S.A. 18A:7F-54, shall pay to
				a charter school the amount of preschool education aid attributable to a
				resident student attending the charter school if:
1. The charter school has a concentration of
				at-risk pupils, as defined in
				N.J.S.A.
				18A:7F-45, that is equal to or greater than
				40 percent; and
2. The resident
				student is receiving appropriate services to be funded through preschool
				education aid.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 15 - STATE AID CALCULATIONS AND AID ADJUSTMENTS FOR CHARTER SCHOOLS › Section 6A:23A-15.4 - Procedures for private school placements by charter schools

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Within
				15 days of a charter school's provision of written notice to a student's
				parent(s) of a proposed individualized education program (IEP) or proposed
				amendment to a student's IEP that provides for the student's placement in a
				private day or residential program, the charter school shall also provide to
				the school district of residence of the student's parent(s) written notice of
				the proposed placement.
1. The school
				district of residence may immediately request a copy of the student records to
				determine whether a less-restrictive program can appropriately meet the
				student's educational needs. The charter school shall forward a copy of the
				records without delay. In accordance with
				N.J.A.C.
				6A:32-7.5(e)10, the charter
				school shall provide written notification to the parent(s) that a copy of the
				records has been forwarded to the school district of residence.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 16 - DOUBLE-ENTRY BOOKKEEPING AND GAAP ACCOUNTING › Section 6A:23A-16.1 - Prescribed system of double-entry bookkeeping and GAAP accounting

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Each district board of education and charter school board of trustees shall
				maintain a uniform system of financial bookkeeping and reporting.
(b) Each district board of education and
				charter school board of trustees shall ensure that the uniform system is fully
				consistent with the "generally accepted accounting principles" (henceforth
				referred to as "GAAP") as set forth in the Governmental Accounting and
				Financial Reporting Standards Original Pronouncements, published annually by
				the Governmental Accounting Standards Board (GASB; 401 Merritt 7, PO Box 5116,
				Norwalk CT), incorporated herein by reference, as amended and supplemented, and
				is compatible with the financial accounting terminology and classifications
				established in the Federal accounting manual, Financial Accounting for Local
				and State School Systems, 2014 Edition, by the National Center for Education
				Statistics (NCES; K Street NW, Washington, DC 20006), incorporated herein by
				reference, as amended and supplemented, as prepared, published, and distributed
				by the Commissioner, as required by
				N.J.S.A.
				18A:4-14.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 16 - DOUBLE-ENTRY BOOKKEEPING AND GAAP ACCOUNTING › Section 6A:23A-16.2 - Principles and directives for accounting and reporting

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each
				district board of education and charter school board of trustees shall use
				accounting and reporting directives as prepared, published, and distributed by
				the Commissioner in addition to any books, materials, or bulletins, for the
				guidance of school officials in establishing and maintaining the double-entry
				bookkeeping and accounting system mandated in this subchapter.
(b) Each district board of education and
				charter school board of trustees shall develop a system of accounting and
				reporting objectives that makes it possible to:
1. Present fairly and with full disclosure
				the funds and activities of the district board of education and charter school
				board of trustees in conformity with GAAP; and
2. Determine and demonstrate compliance with
				finance-related legal and contractual provisions.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 16 - DOUBLE-ENTRY BOOKKEEPING AND GAAP ACCOUNTING › Section 6A:23A-16.3 - Conflicts between legal provisions and GAAP

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If
				financial statements prepared in conformity with GAAP do not demonstrate
				finance-related legal and Federal or State contractual compliance, a district
				board of education or charter school board of trustees shall present such
				additional schedules and narrative explanations in the Comprehensive Annual
				Financial Report as may be necessary to report its legal compliance
				responsibilities and accountabilities.
(b) Each district board of education and
				charter school board of trustees shall maintain the accounting system on a
				legal-compliance basis, and shall include sufficient additional records to
				permit GAAP-based reporting.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 16 - DOUBLE-ENTRY BOOKKEEPING AND GAAP ACCOUNTING › Section 6A:23A-16.4 - Minimum bond requirements for treasurer of school moneys

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each
				district board of education and charter school board of trustees shall use as
				the minimum requirements for the surety bond for the treasurer of school
				moneys, such percentage of the current year's school budget as required in the
				schedule set forth below:
Total School Budget
Minimum Bond Required
Up to $100,000.00
20 percent of budget (Minimum $10,000)
$100,000.01 to
$20,000 plus 15 percent
$250,000.00
of all over $100,000
$250,000.01 to
$42,500 plus 13 percent
$500,000.00
of all over $250,000
$500,000.01 to
$75,000 plus eight percent
$750,000.00
of all over $500,000
$750,000.01 to
$95,000 plus four percent
$1,000,000.00
of all over $750,000
$1,000,000.01 to
$105,000 plus two percent
$2,000,000.00
of all over $1,000,000
$2,000,000.01 to
$125,000 plus one percent
$5,000,000.00
of all over $2,000,000
$5,000,000.01 to
$155,000 plus 1/2 percent
$10,000,000.00
of all over $5,000,000
$10,000,000.01
$180,000 plus 1/4 percent
and upwards
of all over $10,000,000
(b) A
				district board of education or charter school board of trustees, in fixing such
				minimum bond, shall round to the nearest $ 1,000.
(c) A district board of education and charter
				school board of trustees shall ensure that the independent school auditor
				verifies the adequacy of the treasurer's surety bond, which is required by
				N.J.S.A.
				18A:17-32, and includes appropriate comment
				and a recommendation, if needed, in the annual school audit report.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 16 - DOUBLE-ENTRY BOOKKEEPING AND GAAP ACCOUNTING › Section 6A:23A-16.6 - Mechanical bookkeeping systems

Current through Register Vol. 56, No. 14, July 15, 2024
A district board of education or charter school board of
				  trustees that contracts for electronic data processing bookkeeping services
				  shall annually have an audit prepared, or obtain a copy of an audit of the
				  internal controls of the service company or agency and maintain a copy of such
				  audit on file. The audit shall be performed as prescribed by Statement of
				  Standards for Attestation Engagements (SSAE) No. 16, Reporting on Controls at a
				  Service Organization.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 16 - DOUBLE-ENTRY BOOKKEEPING AND GAAP ACCOUNTING › Section 6A:23A-16.7 - Employee organizational dues

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Pursuant to
				provisions of
				N.J.S.A.
				52:14-15.9e, any person holding employment
				with a district board of education or charter school board of trustees in this
				State may have deductions made from this compensation for the purpose of paying
				dues to a bona fide employee organization.
(b) A district board of education or charter
				school board of trustees shall require that employees desiring payroll
				deductions of organizational dues indicate, in writing, their choice of
				employee organization. Any such written authorization may be withdrawn at any
				time by filing a notice with the secretary of the district board of education
				or charter school board of trustees.
(c) Any secretary of a district board of
				education or employee of a charter school board of trustees responsible for
				making organizational payroll deductions shall submit to the designated
				employee organization all deductions made for such purposes.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 16 - DOUBLE-ENTRY BOOKKEEPING AND GAAP ACCOUNTING › Section 6A:23A-16.8 - Petty cash fund

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Pursuant to the provisions of
				N.J.S.A.
				18A:19-13, a district board of education or
				charter school board of trustees may establish policies for the annual
				allocation of a petty cash fund or funds for the purpose of making immediate
				payments of comparatively small amounts.
(b) A district board of education or charter
				school board of trustees establishing a petty cash fund shall:
1. Indicate the amount or amounts authorized
				for each fund;
2. Set the maximum
				expenditure that may be made from each fund;
3. Designate an employee who shall be
				responsible for the proper disposition of each fund;
4. Establish the minimum time period in which
				the designated person shall report to the district board of education or
				charter school board of trustees on amounts disbursed from each fund;
				and
5. Approve a voucher prepared
				by the school business administrator/board secretary to replenish each
				fund.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 16 - DOUBLE-ENTRY BOOKKEEPING AND GAAP ACCOUNTING › Section 6A:23A-16.9 - Summer payment plan

Current through Register Vol. 56, No. 14, July 15, 2024
A district board of education, in accordance with
				  N.J.S.A.
				  18A:29-3, shall establish a summer payment
				  plan to provide for withholding 10 percent of the salary of 10-month employees
				  during the academic year. The district board of education shall ensure that the
				  amount withheld earns interest and is available to the employee either at the
				  end of the academic year or in installments prior to September
				  1.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 16 - DOUBLE-ENTRY BOOKKEEPING AND GAAP ACCOUNTING › Section 6A:23A-16.10 - Budgetary controls and overexpenditure of funds

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A district
				board of education or charter school board of trustees shall implement controls
				over budgeted revenues and appropriations as follows:
1. A district board of education or charter
				school board of trustees shall only approve an encumbrance or expenditure
				(liability or payment) that, when added to the total of existing encumbrances
				and expenditures, does not exceed the amount appropriated by the district board
				of education or charter school board of trustees in the applicable line item
				account established pursuant to the minimum chart of accounts referenced in
				N.J.A.C.
				6A:23A-16.2(f)1.
2. A district board of education or charter
				school board of trustees shall approve the recording of revenues only when
				measurable and available, in accordance with GAAP, unless otherwise authorized
				pursuant to
				N.J.S.A.
				18A:22-44.2.a. State aid and tax levy
				approved in the budget certified for taxes shall be recorded in full as of July
				1. State restricted and unrestricted grants shall be recorded in full upon
				signing and execution of the grant agreement or as otherwise directed by the
				grantor.
3. When a district board
				of education or charter school board of trustees adopts an expanded chart of
				accounts pursuant to
				N.J.A.C.
				6A:23A-16.2(f)2, such
				district board of education or charter school board of trustees shall adopt a
				policy concerning the controls over appropriations for line item accounts that
				exceed the minimum level of detail established pursuant to
				N.J.A.C.
				6A:23A-16.2(f)1. If a
				district board of education or charter school board of trustees fails to adopt
				such a policy, such school district or charter school shall apply the
				restrictions in (a)1 above to line item accounts that exceed the minimum level
				of detail.
4. A district board of
				education or charter school board of trustees, unless otherwise restricted by
				law or Commissioner directive, may transfer amounts from line item accounts
				with available appropriation balances to permit the approval of encumbrances or
				expenditures otherwise prohibited in (a)1 and 3 above. A district board of
				education or charter school board of trustees shall make these transfers prior
				to the approval of encumbrances or expenditures. A district board of education
				or charter school board of trustees shall make all transfers in accordance with
				N.J.S.A.
				18A:22-8.1,
				18A:22-8.2,
				and
				18A:7G-31,
				and N.J.A.C. 6A:23A-13.14.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 16 - DOUBLE-ENTRY BOOKKEEPING AND GAAP ACCOUNTING › Section 6A:23A-16.11 - Internal service funds

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Internal
				service funds are used to account for and report any activity that provides
				goods and services from one department or office to other departments or
				offices of the district board of education, or to other district boards of
				education and governmental units, on a cost-reimbursement basis. Internal
				service funds are cost accounting and distribution entities and are intended to
				recover their costs annually or over a reasonable time period.
(b) A district board of education or charter
				school board of trustees providing a shared service under a shared service
				agreement with another board of education or external entity shall account for
				the shared service costs in an internal service fund in accordance with GAAP.
1. The district board of education or charter
				school board of trustees providing the shared service shall allocate the costs
				on a user-charge basis to all participating entities on an annual basis at a
				minimum.
i. A district board of education or
				charter school board of trustees that is receiving the services shall report
				user charges in the applicable line item account for the goods or services
				received.
ii. A district board of
				education or charter school board of trustees shall report as revenues the
				sales and purchases of goods and services for a price approximating their
				external exchange value ("Services Provided to Other Funds") in provider/seller
				funds.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 16 - DOUBLE-ENTRY BOOKKEEPING AND GAAP ACCOUNTING › Section 6A:23A-16.12 - Student activity funds

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Student
				activity funds are used to account for funds derived from athletic events or
				other activities of pupil organizations and to account for the accumulation of
				money to pay for student group activities. A district board of education or
				charter school board of trustees shall establish student activity funds by
				resolution. Such funds shall be maintained under the jurisdiction of the board
				of education or charter school board of trustees and supervision of the school
				business administrator/board secretary, who may appoint a designee for purposes
				of administering the funds.
(b)
				Each district board of education and charter school board of trustees shall
				maintain student activity funds in an interest-bearing account separate from
				all other funds of the district board of education or charter school board of
				trustees. The district board of education or charter school board of trustees
				shall disburse interest on this account(s) to each student activity fund in
				proportion to the balances on deposit for each activity.
(c) Each district board of education and
				charter school board of trustees shall ensure, through adoption of a formal
				board policy, that all financial and bookkeeping controls are adequate to
				ensure appropriate fiscal accountability and sound business practices. The
				district board of education or charter school board of trustees shall include
				in its policy the following minimum requirements:
1. Receipts are detailed showing date,
				sources, purpose, and amount. The district board of education or charter school
				board of trustees shall promptly deposit all receipts in the bank. The district
				board of education or charter school board of trustees shall ensure that all
				deposits agree with the entries in the cash receipt book and are traceable to
				the actual receipts or groups of receipts.
2. Disbursements shall be recorded
				chronologically showing date, vendor, check number, purpose, and amount. The
				district board of education or charter school board of trustees shall make all
				disbursements by check bearing a minimum of two authorized signatures, and
				shall support all disbursements by a claim, bill, or written order to persons
				supervising the fund.
3. Book
				balances shall be reconciled with bank balances. The district board of
				education or charter school board of trustees shall retain canceled checks and
				bank statements for examination by the licensed public school accountant as
				part of the annual audit required under
				N.J.S.A.
				18A:23-1 et seq. and stated in
				N.J.A.C.
				6A:23A-16.2(i).
4. Student activity funds shall be classified
				by school.
5. Borrowing from the
				student activity accounts shall be prohibited.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 16 - DOUBLE-ENTRY BOOKKEEPING AND GAAP ACCOUNTING › Section 6A:23A-16.13 - School store business practices

Current through Register Vol. 56, No. 14, July 15, 2024
A district board of education, or any organization under its
				  auspices, shall comply with sales tax rules established by the New Jersey
				  Department of the Treasury's Division of Taxation when operating a school store
				  or offering goods for sale.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 16 - DOUBLE-ENTRY BOOKKEEPING AND GAAP ACCOUNTING › Section 6A:23A-16.14 - Dismissal or reassignment of a school business administrator

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In
				order to protect the integrity of the school business administrator office, a
				district board of education shall submit to the executive county superintendent
				a written justification for the non-renewal, dismissal for cause, reassignment,
				or elimination of the position of a school business administrator, or the
				individual duly certified and performing the duties of a school business
				administrator, within 48 hours of said notification by the district board of
				education to the affected employee.
(b) The affected employee may request a
				meeting with the executive county superintendent to discuss the justification
				submitted by the district board of education. The executive county
				superintendent shall initiate any follow-up action as warranted on issues under
				the Department's jurisdiction.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 16 - DOUBLE-ENTRY BOOKKEEPING AND GAAP ACCOUNTING › Section 6A:23A-16.15 - Appeals

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Decisions
				of the Commissioner issued pursuant to this chapter may be appealed to the
				Appellate Division of the Superior Court.
(b) Decisions of the Assistant Commissioner
				and executive county superintendent issued pursuant to this chapter may be
				appealed pursuant to N.J.A.C. 6A:3, Controversies and Disputes.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 17 - TUITION PUBLIC SCHOOLS › Section 6A:23A-17.2 - Method of determining tuition rate in a new district board of education

Current through Register Vol. 56, No. 14, July 15, 2024
(a) During the first year of operation of a
				district board of education program that is to receive students, the receiving
				district board of education shall set the estimated cost per student in each
				program for which the tuition rate is required and shall base the estimate on
				budgeted costs. The receiving district board of education shall submit the
				established estimated cost or costs per student to the Commissioner for
				approval or disapproval no later than January 1 preceding the beginning of the
				first year of operation.
(b) If the
				Commissioner approves the estimated cost or costs per student, each sending
				district board of education shall pay tentative tuition charges based upon
				these estimated costs per student during the first year of operation.
(c) If, after the first year of operation,
				the Commissioner determines that the tentative tuition charge was greater than
				the actual cost, the receiving district board of education shall return, except
				if the tentative tuition charge was for a student who was enrolled in a special
				education class, in the second school year following the first year of
				operation to each sending district board of education the amount by which the
				tentative charge exceeded the actual cost, or, at the option of the receiving
				district board of education, shall credit each sending district board of
				education with the amount by which the tentative tuition charge exceeded the
				actual cost. The receiving district board of education shall remit payment or
				credit for a student who was enrolled in a special education class no later
				than the end of the second school year following the first year of operation.
(d) If, after the first year of
				operation, the Commissioner determines that the tentative tuition charge was
				less than the actual cost, the receiving district board of education may charge
				the sending district board of education all or part of the amount owed by the
				sending district board of education, to be paid, except if the amount owed is
				for a student who was enrolled in a special education class, during the second
				school year following the first year of operation. The sending district board
				of education shall pay the amount owed for a student who was enrolled in a
				special education class no later than the end of the second school year
				following the first year of operation.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 17 - TUITION PUBLIC SCHOOLS › Section 6A:23A-17.3 - County vocational school districts funding; public school district tuition payments, post-secondary vocational-technical education fund sources

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				The board of education of any county vocational school district (CVSD) may
				receive, but not be limited to, the following general fund revenue and fund
				sources for programs and services provided to students of local public school
				districts within or outside the county:
1.
				State aid received pursuant to
				18A:7F-43 et seq. and other
				sources of unrestricted State aid;
2. Funds as may be appropriated by the county
				pursuant to
				18A:54-29.2 and designated for
				the programs and services provided to students of local public school districts
				within the county;
3. Tuition from
				the sending districts in which the pupils attending the CVSD reside for a sum
				not to exceed the actual cost per pupil as determined for the applicable
				program as follows:
i. Tuition rates shall be
				calculated separately for the following:
(1)
				One tuition rate for regular vocational-technical programs for students sent by
				local public school districts;
(2)
				One tuition rate for all learning disability program categories for special
				education programs provided during the regular school year for students sent by
				local public school districts; and
(3) One tuition rate for all learning
				disability program categories for special education programs provided for
				extended periods beyond the regular school year (extended school year programs)
				for students sent by local public school districts;
4. A nonresident fee in addition
				to tuition for any pupils of sending school districts who are not residents of
				the county whenever funds have been appropriated by the county.
i. The fee shall not exceed the amount of the
				county's per pupil appropriation to the CVSD, pursuant to
				N.J.S.A.
				18A:54-20.1.
ii. The maximum fee per nonresident student
				shall be calculated by dividing the total county appropriation to the CVSD,
				pursuant to
				N.J.S.A.
				18A:54-29.2 and (a)2 above, by the average
				daily enrollment (ADE) of students who are residents of the county and are sent
				on a tuition basis to the CVSD by the public school districts of the county in
				which the CVSD is located; and
5. Reimbursement for any extraordinary
				special education services provided to an individual student from the student's
				resident district. The cost of extraordinary special education services shall
				not be included in the actual cost per pupil for purposes of determining
				tuition rates for special education programs.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 17 - TUITION PUBLIC SCHOOLS › Section 6A:23A-17.4 - Method of determining tuition rates for county vocational school districts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The term "actual cost per student" for
				determining the tuition rate or rates for a given year referred to in
				N.J.S.A.
				18A:46-21 and
				18A:54-20.1 means the adjusted
				net cost per student in average daily enrollment, based upon audited
				expenditures for that year for the purpose for which the tuition rate is being
				determined.
1. The CVSD board of education
				shall determine tuition rates for each applicable program category consistent
				with N.J.A.C.
				6A:23A-17.3(a)3.
2. "Average daily enrollment" for the purpose
				of determining the "actual cost per student" means the sum of the days present
				and absent of all students enrolled during the year in the register or
				registers of the program for which the rate is being determined, divided by the
				number of days school was actually in session, but in no event shall the
				divisor for the regular school year programs be less than 180 days.
3. The CVSD board of education shall adjust
				the "actual cost per student" for all tuition categories to reflect net costs
				plus a reasonable surplus.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 17 - TUITION PUBLIC SCHOOLS › Section 6A:23A-17.5 - County special services school districts funding; budget limitations; tuition payments

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The board of education of any county
				special services school district may receive, but not be limited to, the
				following revenue and fund sources:
1. Funds
				appropriated by the county, pursuant to
				N.J.S.A.
				18A:46-41;
2. Tuition from the sending districts in
				which the pupils attending the county special services school district reside
				for a sum not to exceed the actual cost per pupil as determined for each
				special education program as follows:
i.
				Tuition rates shall be calculated separately for the following:
(1) Special education programs provided
				during the regular school year; and
(2) Special education programs provided for
				extended periods beyond the regular school year (extended school year
				programs);
ii. Tuition
				may be determined and charged as follows:
(1)
				One tuition rate for the regular school year program; or one tuition rate for
				each learning disability program category within the regular school year
				program; and
(2) One tuition rate
				for the extended school year program, when applicable; or one tuition rate for
				each learning disability program category within the extended school year
				program, when applicable;
3. A nonresident fee in addition to tuition
				for any pupils who are not residents of the county whenever funds have been
				appropriated by the county.
i. The fee shall
				not exceed the amount of the county's per pupil appropriation to the special
				services school district, pursuant to
				N.J.S.A.
				18A:46-31.
ii. The maximum fee per nonresident student
				shall be calculated by dividing the total county appropriation to the county
				special services school district by the number of students who are residents of
				the county and are sent on a tuition basis to the county special services
				school district by the public school districts of the county in which the
				special services school district is located; and
4. Reimbursement for extraordinary special
				education services provided to an individual student from the student's
				resident district. The cost of extraordinary special education services shall
				not be included in the actual cost per pupil for purposes of determining
				tuition rates for regular year or extended year programs.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 17 - TUITION PUBLIC SCHOOLS › Section 6A:23A-17.6 - Calculation of maximum general fund budget net of county contribution and maximum average tuition rate

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Pursuant to
				N.J.S.A.
				18A:46-31, the county special services school
				district general fund budget, exclusive of any county contribution received
				pursuant to
				N.J.S.A.
				18A:46-41, shall not exceed the general fund
				budget, exclusive of any county contribution received pursuant to
				N.J.S.A.
				18A:46-41, in the prebudget year adjusted by
				the CPI or three percent, whichever is greater, plus an enrollment factor.
1. The general fund budget, exclusive of any
				county contribution, in the prebudget year shall be the sum of all originally
				budgeted general fund revenue and other fund sources of the prebudget year,
				except the county contribution of the prebudget year received pursuant to
				N.J.S.A.
				18A:46-41, and shall include, but not be
				limited to, the following:
i. Designated,
				unreserved general fund balance;
ii. Tuition from sending public school
				districts for the regular school year programs;
iii. Tuition from sending public school
				districts for any extended school year programs;
iv. Prior-year tuition adjustments received
				from sending public school districts;
v. Tuition for programs other than programs
				for students of sending public school districts;
vi. Nonresident fees received pursuant to
				18A:46-31;
vii. Reimbursements from sending public
				school districts for extraordinary special education costs;
viii. Medicaid reimbursements; and
ix. All other revenue sources of the general
				fund, with the exception of the county contribution received pursuant to
				N.J.S.A.
				18A:46-41.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 17 - TUITION PUBLIC SCHOOLS › Section 6A:23A-17.7 - Method of determining tuition rates for county special services schools

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The term "actual cost per student" for
				determining the tuition rate or rates for a given year referred to in
				N.J.S.A.
				18A:46-31 means the adjusted net cost per
				student in average daily enrollment for special education classes, based upon
				audited expenditures for that year.
1. The
				county special services school district board of education shall include all
				expenditures for each purpose, except Federal and State grant project
				expenditures.
2. "Average daily
				enrollment" for the purpose of determining the "actual cost per student" is the
				sum of the days present and absent of all students enrolled during the year in
				the register or registers of the program for which the rate is being determined
				divided by the number of days school was actually in session, but in no event
				shall the divisor for the regular school year program be less than 180
				days.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.1 - Scope and purpose

Current through Register Vol. 56, No. 14, July 15, 2024
The rules in this subchapter establish requirements for
				  accounting, financial reporting, and tuition rate setting by approved private
				  schools for students with disabilities. The rules also set forth processes and
				  procedures, including, but not limited to, new school applications,
				  non-allowable costs, and audit requirements. The rules in this subchapter shall
				  become effective immediately, unless otherwise indicated.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.3 - Tuition rate procedures

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The board of
				directors of an APSSD located in New Jersey shall determine the final tuition
				rate charged to be an amount less than or equal to the certified actual cost
				per student as determined by an independent school auditor. The board of
				directors shall identify the certified actual cost per student and final
				tuition rate charged in the audited financial statements submitted to the
				Department pursuant to
				N.J.A.C.
				6A:23A-18.10.
1. When determining the actual allowable
				costs for the program, the board of directors shall ensure the costs are:
i. Based on all costs required for student
				instruction from July 1 through June 30;
ii. Consistent with the students'
				individualized education programs (IEP);
iii. Inclusive of all costs required to
				implement all students' IEPs and all related services, except as set forth in
				(a)5 below;
iv. Reasonable, that
				is, ordinary and necessary and not in excess of the cost that would be incurred
				by an ordinarily prudent person in the administration of public funds;
				and
v. Based on goods actually
				received and placed in service and/or services rendered in the fiscal year
				expensed.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.4 - New approved private schools for students with disabilities

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A
				prospective applicant shall file with the Office of Special Education Programs
				(OSEP) an application to establish an APSSD and shall obtain the
				Commissioner's, or his or her designee's, approval of the application prior to
				operating an APSSD.
1. A current APSSD that
				is adding additional classrooms to an existing approved educational program at
				a new location, or opening a new program, is considered a new APSSD subject to
				(a) above. For the purpose of this paragraph, a new location may include, but
				shall not be limited to, a new building.
2. A current APSSD that is adding additional
				classrooms to an existing approved educational program, or adding a new class
				type(s), either of which will be housed in another building at the current
				location, shall not be considered a new APSSD and shall charge as a tentative
				tuition rate the tuition currently charged.