reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 7 - SCHOOL DISTRICT TRAVEL POLICIES AND PROCEDURES › Section 6A:23A-7.2 - District board of education policy for travel expenditures

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A
				district board of education shall implement a policy, including procedures,
				pertaining to travel expenditures for its employees and district board of
				education members that is in accordance with
				N.J.S.A.
				18A:11-12, this subchapter, and other rules
				and procedures the district board of education deems appropriate.
(b) The district board of education policy
				pertaining to school district travel expenditures shall incorporate either
				expressly, in whole or in part, and/or by reference, the laws and regulations
				contained in
				N.J.S.A.
				18A:11-12 and this subchapter.
(c) Through its policy and procedures, a
				district board of education shall ensure that all travel by its employees and
				district board of education members is educationally necessary and fiscally
				prudent. A district board of education's travel policy and procedures shall
				include the requirement that all school district travel expenditures are:
1. Directly related to and within the scope
				of the employee's or district board of education member's current
				responsibilities and, for school district employees, the school district's
				professional development plan, the school professional development plan, and
				employee's individual professional development plan;
2. For travel that is critical to the
				instructional needs of the school district or furthers the efficient operation
				of the school district; and
3. In
				compliance with State travel payment guidelines as established by the New
				Jersey Department of the Treasury, Office of Management and Budget, and with
				guidelines established by the Federal Office of Management and Budget; except
				any State or Federal regulations and guidelines that conflict with the
				provisions of Title 18A of the New Jersey Statutes shall not be applicable,
				including, but not limited to, the authority to issue travel charge cards. The
				district board of education shall specify in its travel policy the applicable
				restrictions and requirements set forth in the State and Federal guidelines,
				including, but not limited to, types of travel, methods of transportation,
				mileage allowance, subsistence allowance, and submission of supporting
				documentation including receipts, checks, or vouchers.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 7 - SCHOOL DISTRICT TRAVEL POLICIES AND PROCEDURES › Section 6A:23A-7.3 - Maximum travel budget

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Annually in the
				prebudget year, each district board of education shall establish by resolution
				a maximum travel expenditure amount for the budget year, which the school
				district shall not exceed. The resolution shall also include the maximum amount
				established for the prebudget year and the amount spent to date.
1. The maximum school district travel
				expenditure amount shall include all travel supported by local and State
				funds.
2. A district board of
				education may exclude travel expenditures supported by Federal funds from the
				maximum travel expenditure amount. If Federal funds are excluded from the
				established maximum amount, the district board of education shall include in
				the resolution the total amount of travel supported by Federal funds from the
				prior year, prebudget year, and projected for the budget year.
3. Exclusion of Federal funds from the annual
				maximum travel budget shall not exempt such travel from the requirements
				applicable to State and local funds.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 7 - SCHOOL DISTRICT TRAVEL POLICIES AND PROCEDURES › Section 6A:23A-7.4 - Travel approval procedures

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All travel
				requests for employees of the school district shall be approved in writing by
				the superintendent and approved by a majority of the district board of
				education's full voting membership, except if the district board of education
				has excluded regular business travel from prior approval pursuant to
				N.J.A.C.
				6A:23A-7.3(b), prior to
				obligating the school district to pay related expenses and prior to attendance
				at the travel event.
1. The superintendent
				shall designate an alternate approval authority to approve travel requests in
				his or her absence when necessary to obtain timely district board of education
				approval.
2. The superintendent
				shall establish in writing the internal levels of approval required prior to
				his or her approval of the travel event, as applicable.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 7 - SCHOOL DISTRICT TRAVEL POLICIES AND PROCEDURES › Section 6A:23A-7.5 - Required documentation for travel

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The district
				board of education policy shall specify the type of documentation required to
				justify the number of employees attending an event and the benefits to be
				derived from their attendance;
(b)
				Neither the superintendent, or designee, nor the district board of education
				shall approve a travel request unless it includes the following information:
1. The name and date(s) of the
				event;
2. A list of district board
				of education members and/or employees to attend, either by name or
				title;
3. The estimated cost
				associated with travel;
4. A
				justification and brief statement that includes the primary purpose for the
				travel, the key issues that will be addressed at the event, and their relevance
				to improving instruction or the operation of the school district. For training
				events, the statement must include whether the training is for a certification
				required for continued employment, continuing education requirements,
				requirements of Federal or State law, or other purpose related to the programs
				and services currently being delivered or soon to be implemented in the school
				district; or related to school district operations;
5. The account number and funding
				source--Federal, State, private, or local; and
6. For annual events, the total attendance
				and cost for the previous year.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 7 - SCHOOL DISTRICT TRAVEL POLICIES AND PROCEDURES › Section 6A:23A-7.6 - SBA responsibilities regarding accounting for travel

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The SBA or
				designee shall prepare itemized travel budgets by function and object of
				expense for each cost center, department, or location maintained in the school
				district's accounting system, as applicable, as part of the preparation of and
				documentation for the annual school district budget. The aggregate amount of
				all travel budgets shall not exceed the district board of education approved
				maximum travel expenditure amount for the budget year as required by
				N.J.A.C.
				6A:23A-7.3.
(b) The SBA shall maintain separate
				accounting for school district travel expenditures, as necessary, to ensure
				compliance with the school district's maximum travel expenditure amount. The
				separate accounting tracking system may include, but need not be limited to, a
				separate or offline accounting of such expenditures or expanding the school
				district's accounting system. The tracking system shall be sufficient to
				demonstrate compliance with the district board of education's policy and this
				subchapter, and shall be in a detailed format suitable for audit.
(c) The SBA or designee shall review and
				approve the cost and supporting documentation required by this subchapter and
				submitted by the person(s) having incurred travel expense. The SBA shall not
				approve or issue payment of travel expenditures or reimbursement requests until
				all required documentation and information to support the payment has been
				submitted, and shall not approve any travel expenditure that, when added to
				already approved travel expenditures, would exceed the district board of
				education approved maximum travel expenditure amount for the budget
				year.
(d) The SBA shall be
				responsible for the adequacy of documentation of transactions processed by his
				or her staff and the retention of the documentation to permit audits of the
				records.
(e) An district board of
				education employee, a district board of education member, or an organization
				shall not receive partial or full payment for travel and travel-related
				expenses in advance of the travel, pursuant to
				N.J.S.A.
				18A:19-1 et seq. The payment of travel and
				travel- related expenses, including travel-related purchases for which a
				purchase order is not applicable, shall be made personally by a school district
				employee or district board of education member and reimbursed at the conclusion
				of the travel event. This section shall not preclude the school district from
				paying the vendor directly with the proper use of a purchase order (for
				example, for registration, airline tickets, hotel).
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 7 - SCHOOL DISTRICT TRAVEL POLICIES AND PROCEDURES › Section 6A:23A-7.7 - Sanctions for violations of travel requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Any district board of education that violates its established maximum travel
				expenditure, as set forth in
				N.J.A.C.
				6A:23A-7.3, or that otherwise is not in
				compliance with the subchapter's travel limitations, may be subject to
				sanctions by the Commissioner as authorized pursuant to
				N.J.S.A.
				18A:4-23 and 24, including reduction of State
				aid in an amount equal to any excess expenditure pursuant to
				N.J.S.A.
				18A:11-12 and
				18A:7F-60.
(b) A person who approves any travel request
				or reimbursement in violation of the district board of education policy or this
				subchapter shall reimburse the school district in an amount equal to three
				times the cost associated with attending the event, pursuant to
				N.J.S.A.
				18A:11-12.
1. The travel policy shall designate the
				chief school administrator, school business administrator, or both as the
				person(s) who is the final approval authority for travel and, therefore,
				subject to this penalty.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 7 - SCHOOL DISTRICT TRAVEL POLICIES AND PROCEDURES › Section 6A:23A-7.10 - Routing of travel

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Pursuant to State travel guidelines as
				established by the New Jersey Department of the Treasury, Office of Management
				and Budget, and presented in the OMB Travel Circulars:
1. All travel shall follow the most direct,
				economical, and usually traveled route. Travel by other routes as a result of
				official necessity shall be eligible for payment or reimbursement only if
				satisfactorily established in advance of such travel.
2. If a person travels by indirect route for
				personal convenience, the extra expense shall be borne by the
				individual.
3. Reimbursement for
				expenses shall be based only on charges that do not exceed what would have been
				incurred by using the most direct, economical, and usually traveled
				route.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 7 - SCHOOL DISTRICT TRAVEL POLICIES AND PROCEDURES › Section 6A:23A-7.12 - Meal allowance-special conditions-and allowable incidental travel expenditures

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Meals for in-State travel shall not be
				eligible for reimbursement except as expressly authorized within this
				subchapter.
(b) A meal allowance
				may be provided to employees or district board of education members in relation
				to one-day, out-of-State trips required for school business purposes that do
				not require an overnight stay. The reimbursement for breakfast, lunch, and/or
				dinner shall not exceed the amounts authorized in State travel regulations as
				published by the New Jersey Department of the Treasury, Office of Management
				and Budget, and presented in the OMB Travel Circulars.
(c) Lunch for off-site training sessions may
				be authorized for an amount up to $ 7.00 per person only when it is necessary
				that employees or district board of education members remain at a site other
				than their school district and there are no viable options for lunch at the
				off-site location.
1. Per
				N.J.S.A.
				18A:11-12.a(1)(d), employee and district
				board of education member retreats shall be held onsite unless there is no
				school district site available.
2.
				If lunch is included in a lump-sum registration fee for an off-site training
				session, the full amount is eligible for reimbursement, if reasonable.
				Providing lunch for on-site staff meetings and in-service days or for employees
				who come from other parts of the school district shall not be permitted. (See
				(d) below.)
3. Refreshments for
				breaks may also be provided at training sessions held at a site other than the
				school district.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 8 - ANNUAL BUDGET DEVELOPMENT AND SUBMISSION › Section 6A:23A-8.1 - Budget submission; supporting documentation; website publication

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Annually, on or before the due date established in
				N.J.S.A.
				18A:7F-5.c, each district board of education
				shall adopt and submit to the executive county superintendent for approval,
				together with Commissioner-prescribed supporting documentation, a budget that
				provides for a thorough and efficient (T&E) education. The Commissioner may
				adjust the date for the submission of budgets to conform with the State aid
				notification date pursuant to
				N.J.S.A.
				18A:7F-5.c or if the Commissioner determines
				the availability of preliminary aid numbers for the subsequent school year
				warrants adjustment.
(b) A district
				board of education shall complete a budget application prepared and distributed
				by the Commissioner, which shall be referred to as the School District Budget
				Statement and Supporting Documentation. The district board of education shall
				include in the budget application a complete reporting of revenues and
				appropriations and other requirements pursuant to
				18A:22-8 and
				18A:7F-5 through 63.
(c) The budget as adopted for the school year
				pursuant to
				N.J.S.A.
				18A:7F-5 shall be provided for public
				inspection on the school district's website, if one exists, and made available
				in print in a "user-friendly," plain language budget summary format within 48
				hours after the public hearing on the budget.
1. The budget shall be maintained on the
				school district's website, if one exists, with a visible link off the main
				page, for the entire budget year and revised, as applicable, when changed as
				follows:
i. Prior to adoption of a separate
				proposal(s);
ii. Upon voter
				approval of a separate proposal(s);
iii. Upon municipal action on a voter
				rejected base budget question; and
iv. For any subsequent determination on an
				application for restoration to the Commissioner.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 8 - ANNUAL BUDGET DEVELOPMENT AND SUBMISSION › Section 6A:23A-8.2 - Public notice and inspection

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each district
				board of education, upon submission of its budget application to the executive
				county superintendent or by the statutory submission date, whichever is
				earlier, shall make available upon request for public inspection all budget and
				supporting documentation contained in the budget application and all other
				documents listed in
				N.J.A.C.
				6A:23A-8.1 once the budget application has
				been submitted to the executive county superintendent for approval. Nothing in
				this section shall restrict access by the citizens of this State to documents
				that otherwise qualify as public records pursuant to
				N.J.S.A.
				47:1A-1 et seq., or under the common
				law.
(b) Notwithstanding any
				provision of law to the contrary, if a district board of education proposes a
				budget with a general fund tax levy and equalization aid that exceed the school
				district's adequacy budget, the following statement shall be published,
				pursuant to
				N.J.S.A.
				18A:7F-5.d(10), in the legal notice of public
				hearing on the budget pursuant to
				N.J.S.A.
				18A:22-28, posted at the public hearing held
				on the budget pursuant to
				N.J.S.A.
				18A:22-29, and printed on the sample ballot
				required pursuant to
				N.J.S.A.
				19:60-10:
"Your school district has proposed programs and services in
				  addition to the New Jersey Student Learning Standards adopted by the State
				  Board of Education. Information on this budget and the programs and services it
				  provides is available from your local school district."
(c) Additionally, the district board of
				education shall prepare a narrative statement based on the thoroughness and
				efficiency standards established pursuant to
				N.J.S.A.
				18A:7F-46 that describes in specific detail
				the reasons why and to the extent that the school district's proposed budget
				contains spending that exceeds the adequacy budget. That statement shall be
				included with the budget application and other materials for public
				inspection.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 8 - ANNUAL BUDGET DEVELOPMENT AND SUBMISSION › Section 6A:23A-8.3 - Administrative cost limits

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each district
				board of education shall budget and report administrative costs using the
				minimum chart of accounts and other reporting directives published and
				distributed by the Commissioner pursuant to
				N.J.S.A.
				18A:4-14 and N.J.A.C. 6A:23A-16, which
				includes, but is not limited to, recording the full salary of the SBA, chief
				school administrator, and principal/vice principal(s) as administrative costs,
				except as follows:
1. The salary of the chief
				school administrator may be prorated between general administration and school
				administration whenever the chief school administrator also acts as a building
				principal.
2. The salary of a chief
				school administrator, SBA, or principal/vice principal shall not be prorated
				between other functions, except as otherwise provided in (a)1 above, or to
				instruction when providing direct classroom instruction as part of the school
				district's regular curriculum.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 8 - ANNUAL BUDGET DEVELOPMENT AND SUBMISSION › Section 6A:23A-8.4 - Capital outlay budget

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Pursuant to
				N.J.A.C.
				6A:26-3.7 and 3.12, a district board of
				education shall obtain approval of the local funding for a non-referendum
				capital project (school facility project or other capital project) through one
				of the following methods:
1. Necessary line
				items in capital outlay in the budget certified for taxes;
2. Separate voter-approved question, board of
				school estimate approved resolution, or capital projects review board approved
				resolution of the expenditure of local support; or
3. Withdrawals from capital reserve in
				accordance with
				6A:23A-14.1.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 8 - ANNUAL BUDGET DEVELOPMENT AND SUBMISSION › Section 6A:23A-8.5 - Designation of general fund balances

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each district
				board of education shall designate, at a minimum, in the original budget
				certified for taxes an estimate of undesignated-unassigned general fund balance
				at June 30 of the prebudget year in excess of the limitations contained in
				N.J.S.A.
				18A:7F-7, less any excess amount(s) approved
				by the Commissioner for deposit into a capital reserve account, pursuant to
				N.J.A.C.
				6A:23A-14.1, less any Federal impact aid
				anticipated to be received in the prebudget year, less any restricted school
				bus advertising revenue, pursuant to
				N.J.S.A.
				18A:39-31, and any general fund balance(s)
				restricted by law or regulation or designation.
(b) If a school district's audited
				undesignated general fund balance at June 30 of any school year exceeds the
				amounts permitted in (a) above, the district board of education shall reserve
				and designate the excess amount in the subsequent year's budget.
(c) A district board of education that fails
				to comply with (b) above shall be subject to a deduction in the State aid
				payable to the district board of education in the subsequent budget year in an
				amount equal to the audited excess undesignated general fund balance less any
				Federal impact aid received in the prebudget year.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 8 - ANNUAL BUDGET DEVELOPMENT AND SUBMISSION › Section 6A:23A-8.6 - Appropriation of unrestricted debt service fund balance; exception

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A district board of education shall
				appropriate annually all unrestricted debt service fund balances in the budget
				certified for taxes unless expressly authorized and documented by the voters in
				a bond referendum, after transfer of unexpended bond proceeds pursuant to
				N.J.A.C.
				6A:26-4.6(c), upon formal
				Commissioner approval after review of documented authorization by the voters in
				a public meeting.
(b) A district
				board of education shall include in the bond referendum or documented
				authorization pursuant to (a) above, the specific purpose for maintaining the
				unrestricted debt service fund balance and duration that the unrestricted debt
				service fund balance will be maintained.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 9 - EXECUTIVE COUNTY SUPERINTENDENT BUDGET REVIEW PROCEDURES › Section 6A:23A-9.1 - Executive county superintendent budget review

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A district
				board of education shall submit the budget application and all required
				supporting documentation as prescribed in this section to the executive county
				superintendent for review and approval.
(b) The executive county superintendent, as
				designated by the Commissioner, shall review and approve each district board of
				education's proposed budget prior to its advertisement, except when the
				Commissioner has granted authority to advertise prior to budget approval. The
				executive county superintendent shall approve budgets only when:
1. The base budget portion of the budget
				application and supporting documentation submitted by the district board of
				education includes measures to ensure curriculum and instruction are designed
				and delivered in a way that all students will have the opportunity to achieve
				the knowledge and skills defined by the New Jersey Student Learning Standards
				and that all proposed expenditures are suitable and appropriate for that
				purpose;
2. The base budget
				contains funds sufficient to meet all existing statutory and regulatory
				mandates; and
3. The base budget is
				within the applicable regional limit, pursuant to
				N.J.S.A.
				18A:7F-5.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 9 - EXECUTIVE COUNTY SUPERINTENDENT BUDGET REVIEW PROCEDURES › Section 6A:23A-9.2 - Executive county superintendent budget review and approval; administrative and non-instructional expenses

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Prior to
				advertisement by the district board of education, the executive county
				superintendent shall:
1. Review all budgets
				of the school districts within the county, pursuant to
				N.J.S.A.
				18A:7F-5, and may disapprove, pursuant to
				N.J.S.A.
				18A:7-8.l and 8.x, a portion of a school
				district's proposed budget if the school district has not implemented all
				potential efficiencies in its administrative operations or if the budget
				includes excessive non-instructional expenses. In making this determination,
				the executive county superintendent will consider, but need not be limited to,
				a school district's failure to meet efficiency standards or failure to
				implement efficient business practices established, pursuant to
				N.J.A.C.
				6A:23A-9.3. The school district shall deduct
				the disapproved amounts from the budget prior to publication, and shall not
				transfer funds back into any general ledger appropriation account that has been
				reduced pursuant to the review.
i. Budget
				reallocations may be calculated using the presumptive efficient spending levels
				as defined in
				N.J.A.C.
				6A:23A-1.2; and
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 9 - EXECUTIVE COUNTY SUPERINTENDENT BUDGET REVIEW PROCEDURES › Section 6A:23A-9.4 - Commissioner's authority to direct expenditures to achieve T&E

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If
				a district board of education submits a budget with a general fund tax levy and
				equalization aid set at less than its adequacy budget, the Commissioner may
				direct, when deemed necessary to ensure implementation of the thoroughness and
				efficiency standards, additional expenditures, in specific accounts and for
				specific purposes, up to the school district's adequacy budget.
(b) If a district board of education submits
				a budget with a general fund tax levy and equalization aid set at less than its
				adequacy budget and the school district fails to meet the New Jersey Student
				Learning Standards in that school year, the Commissioner shall direct the
				district board of education to increase expenditures to meet at least the
				adequacy budget within the next two budget years in a manner that addresses the
				cause(s) of the failure.
(c) In all
				cases, including instances in which a school district submits a budget with a
				general fund tax levy and equalization aid above its adequacy budget, the
				Commissioner may direct budgetary reallocations and programmatic adjustments,
				or take other measures, as deemed necessary to ensure implementation of the
				required thoroughness and efficiency standards.
(d) The Commissioner may approve a budget
				with an increase in its adjusted tax levy by more than the allowable amount
				authorized pursuant to
				18A:7F-38, up to the amount
				required to support the directed increases in expenditure accounts in (a) and
				(b) above.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 9 - EXECUTIVE COUNTY SUPERINTENDENT BUDGET REVIEW PROCEDURES › Section 6A:23A-9.8 - Municipal governing body failure to certify or agree; Commissioner sets tax levy

Current through Register Vol. 56, No. 14, July 15, 2024
Pursuant to
				  N.J.S.A.
				  18A:22-38, if the governing body(ies) fails
				  to certify by May 19, or the Commissioner-established date established if the
				  April school election date is changed pursuant to
				  N.J.S.A.
				  19:60-1, an amount of tax levy for any item
				  rejected at the April school election or certifies different amounts to the
				  county board of taxation, a district board of education shall submit the budget
				  and any reduction(s) recommended, pursuant to
				  N.J.S.A.
				  18A:7F-5.e(1) or (2), by the governing
				  body(ies) following voter defeat for review and determination by the
				  Commissioner of the tax levy amount to be certified to the county board of
				  taxation.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 9 - EXECUTIVE COUNTY SUPERINTENDENT BUDGET REVIEW PROCEDURES › Section 6A:23A-9.9 - Application for Commissioner restoration of budget reductions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The
				requirements for application to the Commissioner for restoration of reductions
				are as follows:
1. A district board of
				education that has proposed to voters or the board of school estimate a general
				fund budget, pursuant to
				N.J.S.A.
				18A:7F-5, with a sum of general fund tax levy
				and equalization aid in excess of the school district's adequacy budget, as
				calculated pursuant to
				N.J.S.A.
				18A:7F-51, may apply for restoration of
				reductions made, pursuant to
				N.J.S.A.
				18A:7F-5.e(1), by the governing body(ies)
				following voter defeat, or by the board of school estimate, only on grounds the
				reductions will negatively impact the stability of the school district given
				the need for long-term planning and budgeting ("stability grounds"). The
				district board of education shall document by clear and convincing evidence its
				need for restoration of each item reduced. In such cases, a district board of
				education shall not argue that any of the reductions will adversely affect its
				ability to meet the thoroughness and efficiency standards established pursuant
				to N.J.S.A. 18A:7F-46.
i. "Stability grounds" as used in the School
				Funding Reform Act of 2008,
				N.J.S.A.
				18A:7F-43 et al., means reductions that would
				require long-term planning or budgeting and cannot be accomplished within the
				budget year; that would adversely affect the district board of education's
				ability to operate a school system; and that are not a program, service, or
				other expenditure contained within the efficiency standards established
				pursuant to
				N.J.S.A.
				18A:7F-46 or are expenditures for items that
				are in excess of those contained in the efficiency standards established
				pursuant to
				N.J.S.A.
				18A:7F-46.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 9 - EXECUTIVE COUNTY SUPERINTENDENT BUDGET REVIEW PROCEDURES › Section 6A:23A-9.10 - Executive county superintendent ongoing budget review

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Subsequent
				to voter or board of school estimate approval, as applicable, but prior to
				submission of the subsequent school district budget, the executive county
				superintendent shall:
1. Reexamine and
				monitor all school district budgets of the school districts within the county
				to identify any potential efficiencies in administrative operations or any
				excessive non-instructional expense(s) that was not identified during the
				initial budget review or is the result of subsequent events or new information.
				During the reexamination, the executive county superintendent shall consider
				the following:
i. The efficiency standards
				and efficient business practices established pursuant to
				6A:23A-9.3;
ii. The school district's year-end board
				secretary's report;
iii. The school
				district's independent annual audits and CAFRs;
iv. Recent evaluations and progress reports
				of the five key components of school district effectiveness under
				NJQSAC;
v. The results of year-end
				financial procedures conducted pursuant to
				6A:23A-9.1 1;
vi. Routine school district inspections made
				pursuant to
				N.J.S.A.
				18A:7-8.a; and
vii. Other information or documentation
				obtained during the performance of the executive county superintendent's
				duties, pursuant to
				N.J.S.A.
				18A:7-8; and
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 9 - EXECUTIVE COUNTY SUPERINTENDENT BUDGET REVIEW PROCEDURES › Section 6A:23A-9.11 - Year-end financial procedures for executive county superintendent and State monitor

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Within 30 days of receipt of a school
				district's audited CAFR, the office of the executive county superintendent or
				State monitor, where one has been appointed in the school district pursuant to
				N.J.S.A.
				18A:7A-55, shall review each school
				district's and CVSD's I-1, Schedule of Serial Bonds, for compliance with
				N.J.S.A.
				18A:55-3.e.
1. The executive county superintendent or
				State monitor, as applicable, shall notify each school district and CVSD of any
				debt that might result in a three percent net present value savings if
				refinanced and shall document whether the district board of education has
				passed a resolution to refinance or taken any other action to study the
				refinancing of such debt; and
2.
				The executive county superintendent or State monitor, as applicable, shall
				recommend to the Commissioner that he or she seek the withholding of State aid
				in an amount equal to the projected savings to be achieved through refinancing
				if no action has been commenced to study refinancing or refinance such
				debt.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 10 - UNUSED TAX AUTHORITY (BANKED CAP) › Section 6A:23A-10.1 - Unused tax authority (banked cap)

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A district
				board of education may increase its adjusted tax levy pursuant to
				N.J.S.A.
				18A:7F-39.e.
(b) A district board of education shall
				comply with the following when including unused tax authority in any of the
				next three budget years:
1. Fully exhaust all
				tax authority authorized pursuant to
				N.J.S.A.
				18A:7F-38 in the budget prior to including
				unused tax authority calculated under (a) above in that budget year;
2. Adopt and submit with the budget
				application a true copy of a formal district board of education resolution that
				contains the need for and the amount of the unused tax authority to be included
				in the base budget, and 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; and
3.
				Submit with the budget application a true copy of the minutes of the district
				board of education meeting at which the need for the unused tax authority to be
				included in the base budget was formally introduced and discussed in
				public.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 10 - UNUSED TAX AUTHORITY (BANKED CAP) › Section 6A:23A-10.3 - Unused spending authority (banked cap)

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Pursuant to
				18A:7F-5a, a district board of
				education that increases its net budget between the prebudget year and budget
				years less than that authorized pursuant to N.J.S.A. 18A:7F-5d may include 50
				percent of the unused spending authority, which is the amount of the difference
				between its actual net budget and its permitted net budget, in either of the
				next two succeeding budget years.
(b) A district board of education shall
				comply with all of the following requirements when including unused spending
				authority in either of the next two budget years:
1. Fully exhaust all spending authority
				authorized pursuant to N.J.S.A. 18A:7F-5d in the budget prior to including
				unused spending authority calculated under (a) above in that budget
				year;
2. Adopt and submit with the
				budget application a true copy of a formal board resolution which contains the
				need for and the amount of the unused spending authority to be included in the
				base budget, and 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; and
3. Submit with
				the budget application a true copy of the minutes of the board meeting at which
				the need for the unused spending authority to be included in the base budget
				was formally introduced and discussed in public.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 11 - TAX LEVY GROWTH LIMITATION › Section 6A:23A-11.1 - Adjusted tax levy growth limitation

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A school
				district shall not adopt a budget with an increase that exceeds the adjusted
				tax levy growth limitation, calculated pursuant to
				N.J.S.A.
				18A:7F-38. The adjusted tax levy growth
				limitation shall be calculated as the sum of the:
1. Prebudget year adjusted tax levy, plus any
				adjustment for increases in enrollment calculated pursuant to
				N.J.S.A.
				18A:7F-38.b, multiplied by two percent;
				and
2. Adjustments for an increase
				in health care costs calculated pursuant to
				N.J.S.A.
				18A:7F-38.d(1) and
				N.J.A.C.
				6A:23A-11.3, and an increase in normal and
				accrued liability pension contributions to Public Employees' Retirement System
				(PERS) (pension deferral) calculated pursuant to
				N.J.S.A.
				18A:7F-38.d(2).
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 11 - TAX LEVY GROWTH LIMITATION › Section 6A:23A-11.2 - Adjustment for increases in enrollments

Current through Register Vol. 56, No. 14, July 15, 2024
(a) For
				purposes of the calculation of the adjustment to the tax levy cap for increases
				in enrollment, the school district shall use the enrollment projection
				calculated by the Commissioner for the purpose of State aid calculations for
				the budget year.
(b) The allowable
				adjustment for increases in enrollment shall equal the per pupil prebudget year
				adjusted tax levy multiplied by EP, where EP equals the sum of:
1. 0.50 for each unit of weighted resident
				enrollment that constitutes an increase from the prebudget year over one
				percent, but not more than 2.5 percent;
2. 0.75 for each unit of weighted resident
				enrollment that constitutes an increase from the prebudget year over 2.5
				percent, but not more than four percent; and
3. 1.0 for each unit of weighted resident
				enrollment that constitutes an increase from the prebudget year over four
				percent.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 11 - TAX LEVY GROWTH LIMITATION › Section 6A:23A-11.3 - Adjustment for an increase in health care costs

Current through Register Vol. 56, No. 14, July 15, 2024
(a) For the
				purposes of calculating the adjustment for health care costs, health care costs
				shall include medical insurance and prescription drug insurance consistent with
				the coverage provided under the SEHBP.
(b) A district board of education may
				increase its adjusted tax levy pursuant to
				N.J.S.A.
				18A:7F-38.d.
1. For the purpose of this calculation, the
				health care cost for the prebudget year shall equal the projected cost of
				medical and prescription drug insurance from the original budget of the
				prebudget year.
2. The average
				percentage increase of the SEHBP shall be the amount determined annually by the
				New Jersey Department of the Treasury's Division of Pensions and
				Benefits.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 13 - BUDGET TRANSFERS AND DEFICITS › Section 6A:23A-13.1 - Commissioner-adjusted tax levies; Commissioner budget reallocations and directives; and transfers

Current through Register Vol. 56, No. 14, July 15, 2024
Transfers from line accounts that include expenditures and/or
				  reallocations directed by the Commissioner shall be prohibited unless approved
				  in writing by the executive county superintendent and in accordance with
				  N.J.S.A.
				  18A:22-8.1 and
				  N.J.A.C.
				  6A:23A-13.3. District boards of education
				  shall submit to the executive county superintendent written requests for
				  transfers, including the amount to be transferred, the account(s) to be
				  reduced, the account(s) to be increased, and the purpose and justification.
				  Transfers shall not be requested or made prior to December 1 of the applicable
				  budget year and shall be approved only for an emergent
				  circumstance(s).
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 13 - BUDGET TRANSFERS AND DEFICITS › Section 6A:23A-13.2 - Executive county superintendent reduction of administrative and non-instructional expenses; transfers prohibited

Current through Register Vol. 56, No. 14, July 15, 2024
If the executive county superintendent, pursuant to
				  N.J.S.A.
				  18A:7-8, disapproves a portion of a school
				  district's proposed budget because the school district has not implemented all
				  potential efficiencies in its administrative operations or because the budget
				  includes excessive non-instructional expenses, the school district shall not
				  transfer appropriations during the budget year into the line-item account(s)
				  from which the disapproved amount(s) were removed.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 13 - BUDGET TRANSFERS AND DEFICITS › Section 6A:23A-13.3 - Transfers during the budget year

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All transfers
				shall be executed only by district board of education resolution approved in
				accordance with law and regulation applicable to the particular circumstances.
				Each resolution shall indicate the exact amount of the transfer(s) to and from
				the applicable accounts or fund balance.
(b) A district board of education may
				transfer surplus or other unbudgeted or underbudgeted revenue between April 1
				and June 30 only upon prior approval by the executive county superintendent, as
				the Commissioner's designee, pursuant to
				N.J.S.A.
				18A:22-8.1. Requests shall be received by
				June 30. All approved transfer requests shall be expended or encumbered for the
				approved use by June 30, or the district board of education shall reserve and
				designate the funds for appropriation in the subsequent budget year. To request
				approval of such transfers, a district board of education shall submit to the
				executive county superintendent the following:
1. Documentation of approval of the transfer
				by a two-thirds affirmative vote of the authorized membership of the district
				board of education;
2.
				Certification by the same membership that the transfer is necessary to achieve
				the thoroughness standards for the current year. The certification shall
				include the purpose, need of transfer, and, at a minimum, a list of specific
				line items to be transferred into and corresponding amounts. Requests to
				appropriate surplus for textbooks, computers, equipment, or other needs for use
				and operation for the subsequent school year shall not be considered a need for
				the current year and shall not be approved; and
3. The latest board secretary's report as
				documentation that no other line item balances are available and all
				appropriation balances are or will be expended or encumbered.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 14 - RESERVE ACCOUNTS › Section 6A:23A-14.1 - Capital reserve

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A district board of education or board of
				school estimate may establish, at any time, by board resolution a capital
				reserve account, pursuant to
				N.J.S.A.
				18A:21-2 and 3 and 18A:7G-31.
(b) A district board of education shall be
				prohibited from using the funds in the capital reserve account for current
				expenses, pursuant to
				N.J.S.A.
				18A:21-4, and shall use funds only to:
1. Implement capital projects in the school
				district's LRFP as required pursuant to
				N.J.S.A.
				18A:7G-4.a and N.J.A.C. 6A:26-2;
				and
2. Augment a capital project
				funded in whole or part by bond proceeds only when:
i. The original referendum question
				separately listed the amount and portion of local share (or portion of total
				costs of a project receiving debt service aid) to be funded by capital reserve,
				pursuant to
				N.J.A.C.
				6A:26-3.7 and 3.12; or
ii. Voter or board of school estimate
				approval was received to augment the original approved question by special
				appropriation in a type I school district, by separate question at a special
				election, or through the appropriate line items and supporting documentation in
				the base budget at the annual school election, pursuant to
				N.J.A.C.
				6A:26-4.4(a)3 iii; or, for
				school districts that hold annual elections in November, through executive
				county superintendent approval of the base budget.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 14 - RESERVE ACCOUNTS › Section 6A:23A-14.2 - Maintenance reserve

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A district board of education may
				establish, by resolution, a maintenance reserve account to be used to implement
				required maintenance of the school district's facilities. The district board of
				education shall be prohibited from using the funds for routine or capital
				maintenance.
(b) The district board
				of education shall establish and maintain the maintenance reserve account in
				accordance with GAAP. The account shall be subject to annual audit, pursuant to
				N.J.S.A.
				18A:23-1 et seq.
(c) A district board of education or board of
				school estimate, as appropriate, may increase the balance in the maintenance
				reserve account by appropriating funds in the annual general fund budget
				certified for taxes.
(d) A district
				board of education or board of school estimate, as appropriate, may withdraw by
				resolution funds from the maintenance reserve account and appropriate the funds
				into the required maintenance account lines at budget time or any time during
				the year for use on required maintenance activities for a school facility, as
				reported in the comprehensive maintenance plan pursuant to N.J.A.C. 6A:26A-4.
1. Funds withdrawn from the maintenance
				reserve account shall be restricted to required maintenance appropriations. A
				district board of education or board of school estimate shall not transfer the
				funds to any other line-item account.