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-9.7 - Procedures following voter defeat of proposed budget; municipal governing body or board of school estimate action

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Procedures
				following voter defeat of the proposed budget with a general fund tax levy
				above the school district's required local share, calculated pursuant to
				N.J.S.A.
				18A:7F-5.b, are as follows:
1. A district board of education in which the
				general fund tax levy proposed in the base budget has been rejected by voters
				at the April school election shall submit, within two days of the certification
				of election results, to the executive county superintendent and the governing
				body(ies) comprising the school district, the following information:
i. A complete line-item budget listing each
				item by code and line description, including actual expenditures for the
				previous school year, actual budgeted amount for the current school year,
				proposed budgeted amount for the ensuing school year as proposed to voters, the
				advertised budget for the ensuing school year, and all supporting documentation
				and narrative explanations, including copies of approved spending proposals,
				indicating which were approved;
ii.
				A copy of the annual progress report, if any, submitted to the Commissioner,
				pursuant to
				N.J.S.A.
				18A:7A-11 and N.J.A.C. 6A:30;
iii. A copy of the school district's most
				recent annual audit;
iv. An
				explanation of any action(s) to reallocate, direct additional expenditures, and
				so forth, taken by the Commissioner, or the executive county superintendent on
				behalf of the Commissioner, pursuant to
				N.J.S.A.
				18A:7F-5 through 7, 18A:7F-39, or 18A:7-8, or
				a statement that no such action(s) was taken;
v. The numbers of professional and
				nonprofessional staff during the current school year and projected staff for
				the ensuing school year, together with reasons for any increase or
				decrease;
vi. Pupil enrollment by
				grade for the school district as of the preceding June 30, the last school day
				prior to the preceding October 16, and as projected for October of the ensuing
				school year;
vii. Salary schedules
				for all employees;
viii. The number
				of schools and classrooms in each school;
ix. Tuition received or paid during the
				previous school year, anticipated for the current school year, and projected
				for the ensuing school year;
x.
				Substantiation of need for any proposed capital projects and/or deposits into
				the capital reserve, including documentation of the projects' inclusion in the
				long-range facilities plan (LRFP);
xi. Any information required for budget
				submission to the executive county superintendent and not specifically
				enumerated in (a)1i through x above;
xii. The applicable portions of the
				Taxpayers' Guide to Education Spending;
xiii. The applicable portions of the school
				performance report; and
xiv. Any
				other documentary materials or records the Commissioner deems appropriate for a
				specific district board of education.