New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 2 - EXECUTIVE COUNTY SUPERINTENDENT OF SCHOOLS › Section 6A:23A-2.4 - Elimination of school districts that are not operating schools

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The executive county superintendent shall
				submit to the Commissioner a plan to eliminate public school districts that are
				not operating schools. The plan shall address, but not be limited to, the
				following issues:
1. The executive county
				superintendent recommendation as to the most appropriate local public school
				district within the county for the "school district not operating a school"
				with which to consolidate that results in the least disruption on educational
				delivery, school district operations, and local finances, including the
				allocation of tax levy and State aid. The current receiving school district
				shall be considered the presumptive, most appropriate, local public school
				district that results in the least disruption. Factors to rebut this
				presumption include the receiving school district's status under the No Child
				Left Behind Act whether the school district not operating a school is currently
				sending to multiple school districts, and the long-term goal of creating
				regional school districts (preschool or kindergarten to grade 12);
2. A general description of the constituent
				communities, including the communities' population, housing trends, and
				ratables;
3. A general description
				of the constituent school districts, including, but not limited to, the
				board(s) of education, school buildings, enrollment, grade levels by school
				district, and financial information. The financial information shall include,
				but not be limited to, revenues and appropriations, ratables, borrowing
				margins, general fund and debt service fund tax levies, and State aid;
4. Procedures, if needed, to
				transition current administrative duties of the "school district not operating
				a school" to the proposed new school district;
5. An estimate of additional costs, if any,
				of the proposed new school district assuming the current administrative duties
				of the "school district not operating a school";
6. An estimate of efficiencies and cost
				savings, if any, resulting from the consolidation of school districts such as
				the elimination of the need to prepare annual tuition contracts and monthly
				tuition bills;
7. A comparison of
				the estimated State aid and property tax impact for the proposed new school
				district and the sum of State aid and property taxes for the constituent school
				districts as currently authorized by statute. The executive county
				superintendent may consider alternative approaches to the allocation of
				property taxes and State aid if such approach results in the least financial
				disruption to the constituent school districts. If an alternative approach that
				is not currently authorized by statute is proposed, the alternative approach
				shall not be implemented unless and until statutory authorization for the
				alternative approach is duly enacted;
8. A description of the new district board of
				education as currently authorized by statute, including a description of the
				constituent districts' boards of education. The executive county superintendent
				may consider an alternative approach to the new district board of education. If
				an alternative approach that is not currently authorized by statute is
				proposed, the alternative approach shall not be implemented unless and until
				statutory authorization for the alternative approach is duly enacted;
9. District-specific issues and concerns,
				including, but not limited to, building ownership by the school district that
				is currently not operating a school, potential loss of Federal Impact aid or
				other special revenue sources, and new transportation concerns. If the school
				district that is currently not operating a school owns a building(s), a
				description of the building(s) and plan for the building to be transferred to
				the municipality in which the school district that is currently not operating a
				school is located, unless a deed restriction on the building(s) indicates
				otherwise;
10. The process to
				liquidate all remaining assets and close the fiscal books of the school
				district that is no longer operating a school, including arranging for the
				final audit. All remaining cash and fund balances after completion of the
				liquidation process shall be transferred to the municipal government of the
				school district no longer operating a school; and
11. The transfer of files, records,
				equipment, and supplies.