reglab/statecodes huggingface dataset:
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-2.1 - General powers and duties of executive county superintendent

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Each executive county superintendent shall exercise and perform the general
				powers and duties vested in him or her pursuant to
				N.J.S.A.
				18A:7-8.
(b) Nothing in this section shall be
				construed or interpreted to contravene or modify the provisions of the New
				Jersey Employer-Employee Relations Act, P.L. 1941, c. 100, (N.J.S.A.
				34:13A-1 et seq.), or to limit or restrict
				the scope of negotiations as provided pursuant to law, or to require an
				employer to enter into a subcontracting agreement that affects the employment
				of any employee in a collective bargaining unit represented by a majority
				representative during the time that an existing collective bargaining agreement
				with the majority representative is in effect.
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-2.3 - Consolidation and sharing of services; joint and cooperative purchasing

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The executive county superintendent, in
				consultation with the Advisory Committee, shall study the consolidation of
				school districts' administrative services, to the extent practical. In
				particular, the executive county superintendent shall focus on identifying
				opportunities for consolidation of administrative services in the following
				types of school districts:
1. Any school
				district with enrollment of 1,000 students or less;
2. Any school district with five or fewer
				school buildings;
3. Two or more
				contiguous local public school districts of the same county with a combined
				enrollment of 2,500 students or less;
4. School districts that receive non-resident
				pupils pursuant to a formal send-receive agreement and their sending districts
				with a combined enrollment of 5,000 students or less;
5. Limited-purpose regional school districts
				and their member school districts with a combined enrollment of 5,000 students
				or less; and
6. Any school district
				with an administrative cost per pupil in excess of 125 percent of the county
				median administrative cost per pupil.
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-2.6 - Transportation efficiency study

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each executive
				county superintendent shall complete a study of pupil transportation services
				in the county no later than July 12, 2009, pursuant to
				N.J.S.A.
				18A:7F-57. The study's purpose shall be to
				determine ways to provide student transportation services in a more
				cost-effective and efficient manner. The study shall be transmitted upon
				completion to the Commissioner and to the Legislature pursuant to
				N.J.S.A.
				52:14-19.1.
(b) For the study of pupil transportation
				services pursuant to (a) above, the Executive County Superintendent will
				examine ways to promote coordination and regionalization of pupil
				transportation services of public school districts and nonpublic schools
				including, but not limited to:
1. The
				coordination of bus routes, bell schedules, and school calendars within the
				county for both public and nonpublic schools;
2. Staggering bell schedules to implement a
				tiered system of busing within the school district and with adjoining school
				districts;
3. Centrally
				coordinating transportation for out-of-district special education placements,
				including practices and/or policies in place to more effectively provide for
				special education transportation services;
4. Consolidating transportation services in
				combinations of two or more school districts;
5. Establishing a consolidated countywide
				transportation system by jointure agreement or county-based service
				provider;
6. Analyzing district
				school bus routing and scheduling to encourage the use of efficient routing
				practices;
7. Improving cooperation
				between district boards of education and nonpublic school administrators
				leading to more efficient and effective student transportation services;
				and
8. Soliciting input from
				current public school district transportation employee representatives and
				school employee representatives regarding ways to institute efficiencies and
				savings.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 3 - ADMINISTRATOR AND DISTRICT BOARD OF EDUCATION MEMBER ACCOUNTABILITY › Section 6A:23A-3.1 - Review of employment contracts for superintendents, assistant superintendents, and school business administrators

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The executive
				county superintendent shall review and approve, for all superintendents,
				superintendents reappointed pursuant to
				N.J.S.A.
				18A:17-20.1, deputy superintendents,
				assistant superintendents, and SBAs, including any interim, acting, or person
				otherwise serving in these positions, in school districts, CVSDs, CSSSDs, and
				other school districts, except charter schools, within the county under the
				supervision of the executive county superintendent:
1. New employment contracts, including
				contracts that replace expired contracts for existing tenured and non-tenured
				employees;
2. Renegotiations,
				extensions, amendments, or other alterations of the terms of existing
				employment contracts that have been previously approved by the executive county
				superintendent; and
3. Provisions
				for contract extensions where such terms were not included in the original
				employment contract or are different from the provisions contained in the
				original approved employment contract.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 3 - ADMINISTRATOR AND DISTRICT BOARD OF EDUCATION MEMBER ACCOUNTABILITY › Section 6A:23A-3.2 - Required actions relative to early termination of superintendent

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Pursuant to
				18A:17-20.2a, the district board
				of education shall submit to the Commissioner for prior approval an early
				termination of employment agreement for its superintendent that includes the
				payment of compensation as a condition of separation.
(b) Early termination of employment
				agreements shall only be for involuntary separation of the superintendent where
				the district board of education documents the separation agreement is in the
				best interests of the school district's students and/or operations.
(c) No payment of compensation as a condition
				of separation shall be made when such separation is the result of:
1. Indictment for a felony unless
				subsequently cleared or acquitted;
2. Conviction of a felony;
3. Documented cause such as gross
				mismanagement, purposeful waste, or fraud;
4. Revocation of certification; or
5. Finding(s) of ethical violations by the
				School Ethics Commission.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 3 - ADMINISTRATOR AND DISTRICT BOARD OF EDUCATION MEMBER ACCOUNTABILITY › Section 6A:23A-3.3 - Certification review under certain conditions

Current through Register Vol. 56, No. 14, July 15, 2024
The State Board of Examiners shall review the certification
				  of the school district's superintendent and SBA, pursuant to
				  N.J.S.A.
				  18A:6-38.2, when the appointment of a State
				  monitor, pursuant to
				  N.J.S.A.
				  18A:7A-55, is authorized.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 3 - ADMINISTRATOR AND DISTRICT BOARD OF EDUCATION MEMBER ACCOUNTABILITY › Section 6A:23A-3.4 - Noncompliance with GAAP, review of certification of a SBA

Current through Register Vol. 56, No. 14, July 15, 2024
The Commissioner, pursuant to
				  N.J.S.A.
				  18A:6-38.3, shall recommend to the State
				  Board of Examiners that it review the certification of the school district's
				  SBA when any school district's accounting system and financial reports are not
				  in compliance with GAAP.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 4 - SCHOOL DISTRICT FISCAL ACCOUNTABILITY › Section 6A:23A-4.1 - Additional powers of Commissioner to achieve fiscal accountability

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				The Commissioner may appoint an external entity to perform a compliance audit
				of a school district's general fund spending upon identification that the
				school district may be spending State education funds for purposes that are not
				in compliance with State education laws and regulations.
(b) The final report shall include, as
				applicable:
1. Specific findings of:
i. Spending that was not in compliance with
				Federal and State law and regulations;
ii. Procedural noncompliance with Federal and
				State law and regulations;
iii.
				Noncompliance with GAAP and/or generally accepted business practices;
iv. Weaknesses in the system of internal
				controls; and
v. Questionable or
				inefficient spending practices;
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 4 - SCHOOL DISTRICT FISCAL ACCOUNTABILITY › Section 6A:23A-4.2 - Compliance with requirements for income tax

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The SBA or
				any other person designated by the district board of education shall certify to
				the New Jersey Department of the Treasury on a form provided by the Department
				of the Treasury that all documentation prepared for income tax related
				purposes, in regard to superintendents, assistant superintendents, and SBAs,
				complies fully with Federal and State laws and regulations regarding the types
				of compensation that are required to be reported.
(b) The personal use of a school district
				vehicle and/or use of driver services shall be taxable to the employee as a
				non-cash fringe benefit pursuant to the IRS Code. "Personal use" includes
				commuting to and from work, as well as personal travel. Pursuant to
				N.J.A.C.
				6A:23A-3.1 and 6.12, a school district shall
				not assign a vehicle permanently to an individual for the primary purpose of
				commuting nor shall a school district provide a dedicated driver or chauffeur.
				Incidental personal use, however, shall be permitted and shall be taxable
				pursuant to the IRS Code.
1. The SBA or
				designee shall be responsible for notifying the affected employees, within 30
				days of providing them with the use of a school district vehicle, of the
				valuation method to be used to calculate their vehicle fringe
				benefit.
2. The value of the
				services provided by a driver to the individual assigned a school district
				vehicle shall also be included in determining the total taxable fringe
				benefit.
3. The total taxable
				non-cash fringe benefit amount shall be the proportional share of personal use
				and commutation value to total value of the school district vehicle and driver
				salary.
4. The taxable non-cash
				fringe benefit amount shall be included in the gross wages of the final pay
				period of the calendar year, and displayed in the box entitled "Taxable
				Benefits" on the W-2 Forms of the affected employees.
5. The taxable non-cash fringe benefit amount
				shall be included in taxable Federal wages and taxable State wages for New
				Jersey residents.
6. FICA and
				Medicare contributions, if required, shall be withheld for affected employees
				on the final pay period of the calendar year.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 4 - SCHOOL DISTRICT FISCAL ACCOUNTABILITY › Section 6A:23A-4.3 - Annual audit to assure income tax reporting compliance

Current through Register Vol. 56, No. 14, July 15, 2024
The annual audit conducted pursuant to
				  N.J.S.A.
				  18A:23-1 shall include test measures to
				  assure the documentation prepared for income tax related purposes complies
				  fully with Federal and State laws and regulations regarding the compensation
				  that is required to be reported.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 4 - SCHOOL DISTRICT FISCAL ACCOUNTABILITY › Section 6A:23A-4.4 - Repeat annual audit recommendations; action required

Current through Register Vol. 56, No. 14, July 15, 2024
(a) School
				districts that had repeat audit findings in the Auditor's Management Report
				submitted with the CAFR in any year shall submit, within 30 days of the CAFR
				submission, to the executive county superintendent or State monitor, as
				applicable, a specific corrective action plan for addressing the repeat audit
				findings noted in the Auditor's Management Report. The corrective action plan
				shall include the following:
1. Conditions
				that caused the repeat recommendation(s);
2. Corrective actions taken or to be taken
				and the dates or projected dates of the actions;
3. Internal controls put in place or to be
				put in place to prevent another repeat of the recommendation and the dates or
				projected dates of their implementation; and
4. The administrator directly responsible for
				implementing the actions and controls in (a)2 and 3 above.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 5 - ADDITIONAL MEASURES TO ENSURE EFFECTIVE AND EFFICIENT EXPENDITURES OF DISTRICT FUNDS › Section 6A:23A-5.1 - Order to show cause to withhold or recover State aid due to excessive, unreasonable, ineffective, or inefficient expenditures

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If
				the Department identifies ineffective or inefficient expenditure(s) by a school
				district or CVSD, including, but not limited to, the practices prohibited in
				N.J.A.C.
				6A:23A-5.2 through 5.9, the Commissioner
				shall provide, except as otherwise provided in (h) below, the school district
				or CVSD the opportunity to be heard as to why the amount of the ineffective or
				inefficient expenditure(s) shall not be withheld from State aid or refunded to
				the Department.
(b) The proceeding
				shall be instituted by an order to show cause filed by the petitioner. The
				filing shall include a statement of factual findings along with a letter
				memorandum setting forth the basis for the position that the expenditure(s) was
				ineffective or inefficient.
(c) The
				respondent(s) to whom the order is directed shall file, within 15 days, a
				response to the letter memorandum and an answer that meets the filing, service,
				and format requirements for answers as set forth in N.J.A.C. 6A:3,
				Controversies and Disputes.
(d) The
				petitioner may file a reply to the response within 10 days.
(e) Upon review of the filings, the
				Commissioner may decide to hear the matter directly pursuant to
				52:14F-8 or refer the matter to
				the Office of Administrative Law. If the Commissioner decides to transmit the
				matter to the Office of Administrative Law, such transmission shall be done on
				an expedited basis.
(f) If the
				Commissioner is hearing the matter directly, upon receipt of the filings set
				forth above or upon expiration of the time for their submission, the
				Commissioner shall review the total record before him or her and render a
				written decision.
(g) The
				Commissioner's decision shall include a determination of whether the
				expenditure was ineffective or inefficient and, if so, the amount of funds to
				be withheld from State aid or refunded by the school district.
(h) Nothing shall preclude the Commissioner
				from immediately and summarily withholding State aid, consistent with
				N.J.S.A.
				18A:55-2, if, at any time, it is determined
				the fiscal practices, actions, or expenditures of a school official, district
				board of education member, district board of education, or any other party
				under the Commissioner's jurisdiction are in violation of any statute,
				regulation, rule, or directive of the State Board of Education or
				Commissioner.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 5 - ADDITIONAL MEASURES TO ENSURE EFFECTIVE AND EFFICIENT EXPENDITURES OF DISTRICT FUNDS › Section 6A:23A-5.3 - Failure to maximize Special Education Medicaid Initiative (SEMI)

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every school district and CVSD, with the
				exception of any school district that obtains a waiver of the requirements of
				this section pursuant to (b) below, shall take appropriate steps to maximize
				its revenue from the Special Education Medicaid Initiative (SEMI) program by
				following the policies and procedures to maximize participation in the program
				as set forth in (d) below and to comply with all program requirements as set
				forth in (e) below.
(b) School
				districts and CVSDs may seek, in the prebudget year, a waiver of the
				requirements of this section upon demonstration that for the subsequent school
				year: the school district projects, based on reliable evidence, that it will
				have 40 or fewer Medicaid-eligible classified students.
1. The application for a waiver of the
				requirements of this section shall be made to the executive county
				superintendent no less than 45 days prior to the submission of the school
				district's proposed budget for the school year to which the waiver request
				applies. The executive county superintendent shall notify the school district
				of the decision on the waiver application within 20 days of receipt of the
				waiver request. If the waiver is not granted, the school district shall submit
				to the executive county superintendent a SEMI action plan as required by (f)
				below as part of its annual school district budget submission, or shall
				demonstrate to the executive county superintendent that the school district has
				achieved maximum participation in the SEMI program in the prebudget
				year.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 5 - ADDITIONAL MEASURES TO ENSURE EFFECTIVE AND EFFICIENT EXPENDITURES OF DISTRICT FUNDS › Section 6A:23A-5.4 - Violation of public school contracts law

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Pursuant to
				the authority granted the Commissioner under
				N.J.S.A.
				18A:55-2 and
				18A:7F-60, the Commissioner shall
				subject to review for the withholding of State funds any school district or
				CVSD that fails to obey the provisions of the Public School Contracts Law,
				N.J.S.A.
				18A:18A-1 et seq.
(b) The amount of funds withheld shall equal
				the amount of the contract awarded in violation of
				N.J.S.A.
				18A:18A-1 et seq., except for violations
				related to the award of contracts under the extraordinary unspecifiable
				services (EUS) provision, which shall be governed by
				N.J.S.A.
				18A:18A-46.1.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 5 - ADDITIONAL MEASURES TO ENSURE EFFECTIVE AND EFFICIENT EXPENDITURES OF DISTRICT FUNDS › Section 6A:23A-5.5 - Expenditure and internal control auditing

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Pursuant to a phase-in schedule to be determined by the Commissioner, a school
				district or CVSD board of education that receives 50 percent or more of its
				general fund budget in State aid during the 2008-2009 school year shall engage
				an independent certified public accountant or independent certified public
				accounting firm, other than the accountant or firm that performs the annual
				audit pursuant to
				N.J.S.A.
				18A:23-1 et seq., to conduct a valid sampling
				of expenditures made during the most recently completed school year that the
				school district received 50 percent or more of its general fund budget in State
				aid. The purpose of the audit is to determine the educational value and/or
				reasonableness of expenditures and to conduct a sampling of internal controls
				sufficient to determine the adequacy of the school district's internal control
				structure. In establishing the phase-in schedule for the audits, the
				Commissioner shall take into account the time period that has elapsed since any
				other expenditure and/or comprehensive internal control audit beyond the CAFR
				has been conducted in the school district, the school district's performance on
				the fiscal management section of the most recent NJQSAC evaluation, and any
				other factors the Commissioner determines are relevant.
(b) A district board of education or CVSD
				board of education that receives 50 percent or more of its general fund budget
				in State aid in any school year subsequent to 2008-2009 shall engage an
				independent certified public accountant or independent certified public
				accounting firm, other than the accountant or firm that performs the annual
				audit pursuant to
				N.J.S.A.
				18A:23-1 et seq., to conduct a valid sampling
				of expenditures made during the school year in which it received 50 percent or
				more of its general fund budget in State aid to determine the educational value
				and/or reasonableness of said expenditures and to conduct a sampling of
				internal controls sufficient to determine the adequacy of the school district's
				internal control structure.
(c) For
				a school district receiving between 50 and 75 percent of its general fund
				budget in State aid in the seventh year following the audit required by (a)
				above, an audit shall be conducted once every seven years:
(d) For a school district receiving greater
				than 75 percent of its general fund budget in State aid in the fourth year
				following the audit required by (a) above, an audit shall be conducted once
				every four years.
(e) The cost of
				the audit required under this section shall be considered to be outside the
				calculation of the per pupil administrative cost 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 5 - ADDITIONAL MEASURES TO ENSURE EFFECTIVE AND EFFICIENT EXPENDITURES OF DISTRICT FUNDS › Section 6A:23A-5.6 - School district response to Office of Fiscal Accountability and Compliance (OFAC) investigation report

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any school
				district or CVSD that has been subject to an audit or investigation by the
				Department's Office of Fiscal Accountability and Compliance (OFAC) shall
				discuss the findings of the audit or investigation at a public meeting of the
				district board of education no later than 30 days after receipt of the
				findings.
(b) Within 30 days of the
				public meeting required in (a) above, the district board of education shall
				adopt a resolution certifying the findings were discussed in a public board
				meeting and approving a corrective action plan to address the issues raised in
				the findings. This resolution shall be submitted to OFAC within 10 days of
				adoption by the district board of education.
(c) The findings of the OFAC audit or
				investigation and the district board of education's corrective action plan
				shall be posted on the school district's website, if one exists.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 5 - ADDITIONAL MEASURES TO ENSURE EFFECTIVE AND EFFICIENT EXPENDITURES OF DISTRICT FUNDS › Section 6A:23A-5.7 - Verification of payroll check distribution

Current through Register Vol. 56, No. 14, July 15, 2024
(a) At
				least once every three years, between the months of September through May,
				school districts, and CVSDs shall require each school district employee to
				report to a central location(s), produce picture identification, and sign for
				release of his or her paycheck or direct deposit voucher. The school district
				may exclude per diem substitutes from the required verification.
(b) Picture identification shall be in the
				form of a school district issued identification card, valid drivers' license,
				official passport, or other picture identification issued by a state, county,
				or other local government agency.
(c) The chief school administrator shall
				designate an appropriately qualified staff member to match the picture
				identification to the position control roster maintained by the office of
				personnel or human resources prior to release of the pay check or direct
				deposit voucher.
(d) Where no
				appropriate identification can be produced, the school business administrator
				shall withhold paychecks or stop direct deposits until the payee/district
				employee produces appropriate identification or until an investigation and
				corrective action is concluded, as appropriate to the circumstances.
(e) Upon completion of the payroll check
				distribution verification procedures set forth in this section, the chief
				school administrator shall submit a certification of compliance, in a form
				prescribed by the Department, to the executive county superintendent.
				Verification of the school district's compliance with the provisions of this
				section shall be required as part of the annual audit.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 5 - ADDITIONAL MEASURES TO ENSURE EFFECTIVE AND EFFICIENT EXPENDITURES OF DISTRICT FUNDS › Section 6A:23A-5.8 - District board of education expenditures for non-employee activities, meals, and refreshments

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The words and
				terms used in this section shall have the following meanings, unless the
				context clearly indicates otherwise:
1.
				"Activities" means events or functions provided or held for the benefit of
				students, dignitaries, and other "non-school district" employees (for example,
				parents) that are paid from public funds.
2. "Dignitary" means a notable or prominent
				public figure; a high-level official; or an individual who holds a position of
				honor. A dignitary, for purposes of this section, is not a school district
				employee or district board of education member.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 5 - ADDITIONAL MEASURES TO ENSURE EFFECTIVE AND EFFICIENT EXPENDITURES OF DISTRICT FUNDS › Section 6A:23A-5.9 - Out-of-State and high-cost travel events

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Reimbursement for all in-State and out-of-State travel shall be made pursuant
				to 18A:11-12.
(b) Out-of-State travel events shall be
				limited to the fewest number of district board of education members or affected
				employees needed to acquire and present the content offered to all district
				board of education members or staff, as applicable, at the conclusion of the
				event. Lodging may be provided only if the event occurs on two or more
				consecutive days and if home-to-event commute exceeds 50 miles.
(c) When a travel event has a total cost that
				exceeds $ 5,000, regardless of the number of attendees, or when more than five
				individuals from the school district are to attend a travel event out-of-State,
				the school district or CVSD shall obtain prior written approval of the
				executive county superintendent. The executive county superintendent shall
				promptly review the request and render a written decision within 10 business
				days.
(d) For all employee and
				district board of education member travel events out of the country, regardless
				of cost or number of attendees, the school district or CVSD shall obtain prior
				written approval of the executive county superintendent. Such requests shall be
				supported by detailed justification. The executive county superintendent shall
				promptly review the request and render a written decision within 10 business
				days. It is expected that approvals will be rare.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 6 - CONDITIONS FOR THE RECEIPT OF STATE AID › Section 6A:23A-6.1 - Conditions precedent to disbursement of State aid

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The
				Commissioner shall not disburse any State aid to a school district or CVSD that
				fails to comply with the standards set forth at
				N.J.S.A.
				18A:55-3 and the requirements concerning
				nepotism, contributions to district board of education members and contract
				awards, and internal controls set forth in this subchapter.
(b) Pursuant to
				N.J.S.A.
				18A:55-3, as a condition of State aid, a
				school district shall:
1. Examine, no less
				than once every three years, all available group options for every insurance
				policy held by the school district, including self-insurance plan administered
				by the New Jersey School Boards Association (NJSBA) Insurance Group on behalf
				of school districts, and shall participate in the most cost effective plan.
				This shall include review of annual claims data and other experience rating
				information, as applicable;
2. Take
				steps to maximize the school district's participation in the Federal Universal
				Service Program (E-rate) and the ACT telecommunications program offered through
				the New Jersey Association of School Business Officials;
3. Participate in the Alliance for
				Competitive Energy Services (ACES) Program offered through the NJSBA, unless
				the school district is able to demonstrate to the Commissioner that it receives
				goods or services at a cost less than or equal to the cost achieved by
				participants of the program based on an analysis of the prior two
				years;
4. Take appropriate steps to
				maximize the school district's participation in the Special Education Medicaid
				Initiative (SEMI) program, pursuant to
				N.J.A.C.
				6A:23A-5.3; and
5. Refinance all outstanding debt in
				accordance with
				N.J.S.A.
				18A:24-61.1 et seq. for which a three percent
				net present value savings threshold is achievable. This provision shall also be
				monitored by the executive county superintendent or State monitor, if
				applicable, pursuant to
				N.J.A.C.
				6A:23A-9.11.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 6 - CONDITIONS FOR THE RECEIPT OF STATE AID › Section 6A:23A-6.3 - Contributions to district board of education members and contract awards

Current through Register Vol. 56, No. 14, July 15, 2024
(a) As a condition of receiving State aid,
				each school district and CVSD shall have policies that comply with the
				provisions of this section to ensure the school district shall maintain honest
				and ethical relations with vendors and shall guard against favoritism,
				improvidence, extravagance, and corruption in its contracting processes and
				practices. The terms "business entity" and "interest" as used below are defined
				as set forth in
				P.L.
				2004, c. 19.
1. No district board of education shall vote
				upon or award any contract in the amount of $ 17,500 or greater to any business
				entity that has made a contribution reportable by the recipient under P.L.
				1973, c. 83 (N.J.S.A. 19:44A-1 et seq.), to a
				member of the district board of education during the preceding one-year
				period.
2. Contributions reportable
				by the recipient under P.L. 1973, c. 83 (N.J.S.A.
				19:44A-1 et seq.), to any member of the
				district board of education from any business entity doing business with the
				school district shall be prohibited during the term of a contract.
3. When a business entity referred to in (a)2
				above is a natural person, a contribution by that person's spouse or child who
				resides therewith shall be deemed to be a contribution by the business entity.
				Where a business entity is other than a natural person, a contribution by any
				person or other business entity having an interest therein shall be deemed to
				be a contribution by the business entity.
4. The disclosure requirement set forth in
				section
				2 of
				P.L.
				2005, c. 271
				(19:44A-20.2 6) also shall apply
				when the contract is required by law to be publicly advertised for
				bids.
5. This subsection shall not
				apply to a contract when a school district emergency requires the immediate
				delivery of goods or services.
6.
				With the exception of school districts previously subject to the requirements
				of N.J.A.C.
				6A:10-2.1(e), this
				subsection shall not apply to contributions made prior to the effective date of
				these rules.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 6 - CONDITIONS FOR THE RECEIPT OF STATE AID › Section 6A:23A-6.4 - Internal controls

Current through Register Vol. 56, No. 14, July 15, 2024
(a) As a condition of receiving State aid,
				each school district and CVSD shall establish specific policies and procedures
				on internal controls designed to provide management with reasonable assurance
				that the school district's goals and objectives will be met and meet the
				requirements of
				N.J.A.C.
				6A:23A-6.5 through 6.13. Internal controls
				shall promote operational efficiency and effectiveness, provide reliable
				financial information, safeguard assets and records, encourage adherence to
				prescribed policies, and comply with law and regulation.
(b) The subchapter's specific internal
				controls shall be established together with other internal controls contained
				in N.J.A.C. 6A and other law and regulations, required by professional
				standards, and as deemed necessary and appropriate by school district
				management. Any school district may submit to the Commissioner a written
				request to approve an alternative system, approach, or process for implementing
				the internal controls required in this subchapter. The application shall
				include documented evidence, including, but not limited to, an independent,
				third-party written assessment that the alternative system, approach, or
				process will achieve the same safeguards, efficiency, and other purposes as the
				specified internal control requirement(s).
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 6 - CONDITIONS FOR THE RECEIPT OF STATE AID › Section 6A:23A-6.5 - Segregation of duties; organization structure

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All
				school districts and CVSDs shall evaluate business processes annually and
				allocate available resources appropriately in an effort to establish a strong
				control environment.
(b) The SBA
				shall identify processes that are a violation of sound segregation of duties
				when performed by the same individuals. The SBA shall segregate the duties of
				all such processes among business office staff based on available school
				district resources, assessed vulnerability, and the associated cost-benefit,
				except as required by (b)1 and 2 below.
1. The
				functions of human resources and payroll shall be segregated and completed by
				different employees in all school districts.
2. The functions of purchasing and accounts
				payable shall be segregated and completed by different employees in all school
				districts.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 6 - CONDITIONS FOR THE RECEIPT OF STATE AID › Section 6A:23A-6.6 - Standard operating procedures for business functions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each
				school district and CVSD shall establish SOPs for each task or function of the
				business operations of the school district.
(b) An SOP manual shall include sections on
				each routine task or function in the following areas:
1. Accounting, including general ledger,
				accounts payable, accounts receivable, payroll and fixed assets, and year-end
				procedures for each;
2. Cash
				management;
3. Budget development
				and administration, including tasks such as authorization of transfers and
				overtime;
4. Position
				control;
5. Purchasing, including
				tasks such as preparation of requisitions, approval of purchase orders and
				encumbering of funds, bid and quote requirements, and verification of receipt
				of goods and services;
6.
				Facilities, including administration of work, and health and safety;
7. Security;
8. Emergency preparedness;
9. Risk management;
10. Transportation;
11. Food service;
12. Technology systems; and
13. Information management.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 6 - CONDITIONS FOR THE RECEIPT OF STATE AID › Section 6A:23A-6.7 - Financial and human resource management systems; access controls

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				School districts and CVSDs with budgets in excess of $ 25,000,000 or with more
				than 300 employees shall maintain an enterprise resource planning (ERP) system
				that integrates all data and processes of an organization into a unified
				system. An ERP system uses multiple components of computer software and
				hardware and a unified database to store data for the various system modules to
				achieve the integration.
(b)
				Whenever considering financial systems or the automation of other services or
				functions, the school district shall notify the executive county superintendent
				in writing to see if opportunities for a shared service system exist.
(c) Access controls shall be established for
				key elements of financial systems to ensure a single person does not have the
				ability to make system edits that would violate segregation of duties controls.
1. The process for creating, modifying, and
				deleting user accounts shall include the use of user access request
				forms.
2. All requests for
				financial applications shall be approved and specified by the SBA.
3. All requests for network access shall be
				granted by the head of the technology department, if one exists.
4. A review of user access shall be conducted
				yearly at a minimum by the relevant department managers and an audit trail
				should be maintained to verify the performance of this review.
5. Access to the network and key applications
				within a school district shall be restricted to authorized users through the
				use of unique user names and passwords.
6. Proper protocols shall be implemented that
				appropriately address password expiration and complexity.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 6 - CONDITIONS FOR THE RECEIPT OF STATE AID › Section 6A:23A-6.10 - Approval of amounts paid in excess of approved purchase orders; district board of education policy

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each district
				and CVSD board of education shall adopt a policy establishing the approval
				process for any remittance of payment for invoice amounts greater than the
				approved purchase order. The policy shall require the SBA to identify and
				investigate, if necessary, the reason for any increase to a purchase order. If
				the SBA finds an increase is warranted, he or she shall either approve a
				revision to the original purchase order with the reason noted, approve the
				issuance of a supplemental purchase order for the difference, or cancel the
				original purchase order and issue a new purchase order. If the SBA finds an
				increase is not warranted, the purchase order shall be canceled and the goods
				returned. In no instance shall an adjustment be made to a purchase order that
				changes the purpose or vendor of the original purchase order or a bid award
				price.
(b) Financial systems shall
				be programmed to:
1. Limit system access so
				only appropriate business office staff can make purchase order adjustments;
2. Reject adjustments in excess of
				any established approval thresholds;
3. Prevent unauthorized changes to be
				processed;
4. Reject payments when
				the sum of the invoice amount plus any previous invoices charged to the
				purchase order exceeds the sum of the original purchase order amount plus any
				authorized adjustments;
5. Reject
				duplicate purchase order numbers;
6. Reject duplicate invoice numbers;
				and
7. Prepare an edit/change
				report listing all payments made in excess of the originally approved purchase
				order amount.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 6 - CONDITIONS FOR THE RECEIPT OF STATE AID › Section 6A:23A-6.11 - Vehicle tracking, maintenance, and accounting

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each
				district and CVSD board of education shall adopt a policy for the management,
				control, and regulatory supervision of school district vehicles, including, but
				not limited to, the following:
1. A vehicle
				inventory control record including:
i. The
				vehicle make, model, and year;
ii.
				The vehicle identification numbers (VIN);
iii. The original purchase price;
iv. The date purchased;
v. The license plate number;
vi. The person assigned or the pool, if not
				individually assigned;
vii. The
				driver license number of the person assigned and the expiration date;
viii. The insurer and policy number of the
				person assigned; and
ix. The usage
				category such as regular business, maintenance, security, or pupil
				transportation;
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 6 - CONDITIONS FOR THE RECEIPT OF STATE AID › Section 6A:23A-6.12 - District board of education vehicle assignment and use policy

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each
				district and CVSD board of education shall adopt a policy(ies) regarding school
				district vehicle assignment to ensure compliance with this section, in
				accordance with OMB Circular "The State Vehicular Assignment and Use Policy" or
				any superseding circulars.
(b) The
				district board of education, upon the recommendation of the superintendent may
				authorize, by an affirmative vote of its full membership, the lease,
				lease-purchase, or purchase and assignment of school district vehicles for the
				conduct of official school district business. The vehicles may be assigned
				either to individuals or to units within the organization for pool use
				according to the following classifications:
1. Vehicles may be assigned permanently and
				individually to the superintendent, SBA, head of facilities services, head of
				security services, or other supervisory employees who, based on their job
				duties, may be called upon on a 24-hour, seven-day-a-week basis. No individual
				assignment shall be made for the primary purpose of commuting.
2. A unit may be permanently assigned one or
				more school district pool vehicles only if the unit's employees will
				collectively use the vehicle or each vehicle for more than an average of 750
				miles per month on official school district business. Pool vehicles shall not
				be used for the purpose of commuting and shall remain at a school district
				facility when not in official use.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 6 - CONDITIONS FOR THE RECEIPT OF STATE AID › Section 6A:23A-6.13 - District board of education travel policy

Current through Register Vol. 56, No. 14, July 15, 2024
As a condition of receiving State aid, each district and CVSD
				  board of education shall establish specific travel policies and procedures that
				  comply with
				  N.J.S.A.
				  18A:11-12 and N.J.A.C.
				  6A:23A-7.
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-7.1 - School district travel expenditures

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each school
				district shall ensure the effective and efficient use of funds by adopting and
				implementing policies and procedures that are in accordance with
				N.J.S.A.
				18A:11-12 and New Jersey Department of the
				Treasury, Office of Management and Budget (OMB) Circulars 16-11-OMB and
				11-09-OMB and any superseding circulars pertaining to travel, meals, events and
				entertainment, and the additional requirements set forth in this subchapter. If
				any superseding circulars of the Office of Management and Budget conflict with
				the provisions of these rules, the provisions of the superseding circulars
				shall govern.
(b) The provisions of
				this subchapter shall apply to charter schools. For purposes of this
				subchapter, the following shall apply:
1.
				References to "school districts" shall also mean charter schools;
2. References to "district board of
				education" shall also mean a charter school board of trustees;
3. References to " superintendent" shall also
				mean charter school lead person; and
4. References to "employee" shall also mean
				employee of a charter school.