reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 30 - LOCAL FINANCE BOARD › Subchapter 18 - MUNICIPAL AND COUNTY CHARITABLE FUNDS › Section 5:30-18.6 - Spillover fund

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The ordinance or
				resolution creating a charitable fund may establish a separate spillover fund to be
				utilized for the purpose supported by the levy that is authorized under subsection
				(e) of
				N.J.S.A.
				54:4-66.7, in the event the amount of the donation
				exceeds the amount that can be credited toward the donor's annual property tax
				obligation. The approved uses of a spillover fund shall be set forth in the
				ordinance establishing the spillover fund.
(b) Creditable donations in a spillover fund shall
				be applied to consecutive annual property tax bills until exhausted, except that
				donations in a spillover fund shall not be credited against more than five
				consecutive annual property tax bills issued for a specific parcel; any funds
				remaining after the five years shall be refunded to the donor. Spillover fund
				proceeds shall be reported on the balance sheet as a separate pre-paid tax line from
				the charitable fund.
(c) Monies in a
				spillover fund shall be utilized by a municipality or county solely for the budget
				year corresponding to the year in which a taxpayer will receive a credit against
				their municipal or county purposes property taxes.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 30 - LOCAL FINANCE BOARD › Subchapter 18 - MUNICIPAL AND COUNTY CHARITABLE FUNDS › Section 5:30-18.7 - Administration of charitable and spillover funds; chief financial officer as fund administrator

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The chief
				financial officer shall administer a municipality's and county's charitable funds
				and spillover funds, if any. Responsibilities shall include, but are not necessarily
				limited to:
1. Disbursement of funds donated to
				charitable funds and any spillover fund in accordance with their specified public
				purposes;
2. Investing donated funds
				pursuant to the cash management plan adopted by the municipal or county governing
				body, so long as the investments do not interfere with the ability to use the
				donated funds for their specified public purpose; and
3. Ensuring compliance with applicable State rules
				governing accounting, audits, budgeting, and financial
				administration.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 30 - LOCAL FINANCE BOARD › Subchapter 18 - MUNICIPAL AND COUNTY CHARITABLE FUNDS › Section 5:30-18.8 - Reporting charitable fund donations for application to annual property taxes

Current through Register Vol. 56, No. 14, July 15, 2024
(a) On an annual basis,
				the governing body of a municipality shall adopt a resolution setting a deadline by
				which local unit creditable donations must be reported by a local unit to the tax
				collector in order to be applied to the next upcoming annual property tax
				bill.
(b) The municipal governing body
				has the sole discretion to permit the application of creditable donations against an
				annual property tax bill that has already been issued. In order to permit the
				application of creditable donations against an annual property tax bill that has
				already been issued, the governing body shall adopt, on an annual basis, a
				resolution setting a deadline by which creditable donations must be reported to the
				tax collector in order to be applied to the next upcoming quarterly property tax
				installment. The deadline shall be no earlier than one month prior to the
				installment due date, except for 2018, which may be sooner, regardless of whether
				the municipality has established a grace period for quarterly property tax
				payments.
(c) Donations reported after
				the deadline set by the governing body must be applied to the annual property tax
				bill issued the following year or the next quarterly due date, as
				applicable.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 30 - LOCAL FINANCE BOARD › Subchapter 18 - MUNICIPAL AND COUNTY CHARITABLE FUNDS › Section 5:30-18.9 - Information donors must provide in connection with their donation; payment method

Current through Register Vol. 56, No. 14, July 15, 2024
(a) When making a
				donation to a charitable fund, the donor must provide the local unit's fund
				administrator or the fund administrator's designee with, at minimum, the following
				information:
1. Name, mailing address, e-mail
				address, and telephone number of the donor;
2. The name of the charitable fund or funds to
				which the donation is being made;
3. For
				each charitable fund:
i. The total amount of the
				contribution;
ii. The total creditable
				portion of the contribution and, if the donor seeks a credit against multiple
				parcels within the municipality, the amounts that the donor seeks to credit against
				each parcel;
iii. The block, lot,
				qualifier, and property address of each parcel located within the local unit for
				which the donor seeks a credit against the annual property tax obligation, along
				with a copy of the most recent tax bill, or advice copy thereof, for each
				parcel;
iv. A certification that the
				donor is not delinquent in payment of property taxes or municipal charges;
v. The annual tax bill, or advice copy thereof,
				and, if applicable, the quarter or quarters, against which the credit should be
				applied; and
vi. The disposition of the
				balance of a creditable donation in excess of the amount that can be credited
				against the annual property tax bill; and
4. If the donation will be funded from the donor's
				mortgage escrow, the contact information of the mortgagee, servicing organization,
				or property tax processing organization, as defined by
				N.J.A.C.
				5:33-4.2, that will be making the donation to the
				charitable fund on behalf of the donor.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 30 - LOCAL FINANCE BOARD › Subchapter 18 - MUNICIPAL AND COUNTY CHARITABLE FUNDS › Section 5:30-18.10 - Circumstances when a creditable charitable donation exceeds the amount that can be credited against a donor's annual local property tax bill; refunds to donors

Current through Register Vol. 56, No. 14, July 15, 2024
(a) When an otherwise
				creditable donation to a municipal or county charitable fund exceeds the amount that
				can be credited against a donor's annual local property tax bill, the donor shall
				elect one of the following options:
1. Rescind and
				elect a refund on the excess portion of the donation;
2. Authorize transfer of the balance of the
				donation to another charitable fund, if one exists, with instructions on how to
				apply the balance to multiple parcels, if any;
3. Authorize the transfer of the balance of the
				creditable donation to a spillover fund, if one exists, with instructions on how to
				apply the balance to multiple parcels, if any; and/or
4. If no spillover fund exists, allow the
				municipality or county charitable fund to retain the entirety of the non-creditable
				portion of the donation.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 30 - LOCAL FINANCE BOARD › Subchapter 18 - MUNICIPAL AND COUNTY CHARITABLE FUNDS › Section 5:30-18.11 - No representations as to Internal Revenue Service treatment of charitable fund contributions

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A
				municipality or county may not make any representations to a donor, or prospective
				donor, concerning Internal Revenue Service treatment of donations made to a
				charitable fund.
(b) When donating to a
				charitable fund, the donor shall sign a statement acknowledging that the
				municipality or county makes no representations with respect to the treatment of
				charitable fund donations by the Internal Revenue Service.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 30 - LOCAL FINANCE BOARD › Subchapter 18 - MUNICIPAL AND COUNTY CHARITABLE FUNDS › Section 5:30-18.12 - Receipt to donor from a charitable fund regarding donation

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A donor must be provided, by the municipality
				or county, with a receipt in connection with their donation to a municipal or county
				charitable fund. This receipt must contain, at minimum, the following information:
1. Name and mailing address of the
				donor;
2. Name of fund or funds to which
				donation was made;
3. The total amount
				of the charitable contribution;
4. The
				date on which the contribution was made and, if applicable, the date on which the
				contribution cleared;
5. The percentage
				and dollar amount of the administrative fee as a component of the donor's charitable
				fund contribution;
6. The block, lot,
				qualifier, and property address of each parcel located within the local unit, if
				any, for which the donor seeks a credit against the annual property tax
				obligation;
7. The donation amount that
				is creditable against the donor's annual municipal or county property tax
				obligation;
8. A statement that no goods
				or services were provided in exchange for this donation; and
9. A statement that the municipality or county
				makes no representations with respect to the treatment of charitable fund donations
				by the Internal Revenue Service.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 30 - LOCAL FINANCE BOARD › Subchapter 18 - MUNICIPAL AND COUNTY CHARITABLE FUNDS › Section 5:30-18.13 - Charitable funds to function as dedicated trust fund without independent spending authority; impact on property tax levy cap

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The
				fund administrator of a municipal or county charitable fund shall deposit charitable
				fund contributions into a dedicated trust fund without independent spending
				authority, wherein monies cannot be spent directly from the fund.
(b) The creation of a charitable contribution fund
				shall not impact a municipality's or county's property tax levy cap
				calculation.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 30 - LOCAL FINANCE BOARD › Subchapter 18 - MUNICIPAL AND COUNTY CHARITABLE FUNDS › Section 5:30-18.14 - The reporting of creditable donations to the tax collector and municipal finance officer; fund administrator having online access to municipal tax records

Current through Register Vol. 56, No. 14, July 15, 2024
(a) If a local unit
				charitable fund takes charitable fund donations directly instead of delegating the
				task to the tax collector, the donation shall be reported to the tax collector
				within five business days unless the municipality assents to a differing period and
				arrangement (for example, periodic batch upload). In any case in which the medium
				used to make the donation requires a certain period to clear, the donation shall not
				be reported to the tax collector (or posted to the charitable fund if being handled
				directly by the tax collector) until the transaction clears.
(b) The information provided pursuant to
				N.J.A.C.
				5:30-18.12, along with a copy of the tax bill or
				bills for the parcels to be credited, shall be provided to the tax collector when a
				donation is reported by the charitable fund.
(c) A county or school district operating a
				charitable fund shall have access to the property tax records of donors to such an
				extent as to ascertain whether said donors are delinquent in their property taxes
				and/or municipal charges.
(d) Once
				county and school district charitable contributions are credited toward the donor's
				annual property tax bill by the tax collector, the municipal finance officer shall
				enter the creditable portion of the donation as a debit against the county or school
				district tax levy, and as a credit against property taxes receivable. The county or
				school district shall reduce the amount of tax dollars sought from the municipality
				in proportion to the property tax credits applied in the municipality.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 30 - LOCAL FINANCE BOARD › Subchapter 18 - MUNICIPAL AND COUNTY CHARITABLE FUNDS › Section 5:30-18.15 - Creditable donation must come from property owner or agent there of

Current through Register Vol. 56, No. 14, July 15, 2024
In order to be eligible for a property tax credit, the donation
				  must come from the property owners or their agents. A purchaser of a tax sale
				  certificate pursuant to
				  N.J.S.A.
				  54:5-114.1et seq., may not receive property tax
				  credit against a property on which the purchaser holds a tax sale certificate.
				  Nothing in this section shall preclude a person or entity from donating to a local
				  unit charitable fund.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 30 - LOCAL FINANCE BOARD › Subchapter 18 - MUNICIPAL AND COUNTY CHARITABLE FUNDS › Section 5:30-18.16 - Certain documents exempt from disclosure under the Open Public Records Act

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In addition to the
				exemptions in
				N.J.S.A.
				47:1A-1et seq., the following records are exempt
				from disclosure under the Open Public Records Act:
1. Any form or forms containing donor information
				required pursuant to
				N.J.A.C.
				5:30-18.9; and
2. Any receipt issued to the donor pursuant to
				N.J.A.C.
				5:30-18.12.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 30 - LOCAL FINANCE BOARD › Appendix - APPENDIX

Current through Register Vol. 56, No. 14, July 15, 2024
SPECIAL CONFIDENTIAL REPORT--SECTION 1, PAGE 1
(Preliminary report to be filed within forty-eight hours after
				discovery)
NOTE: File one copy with the Division of Local Government Services,
				and where a shortage develops, one copy with the municipality, county, or regional
				services agency.
LOCAL UNIT: ______________________
MUNI CODE: ________
COUNTY: __________________________
1. OFFICIAL
(a) Name and Title
(b) Length of service
(c) Name of other person working in or having access to the
				same
(d) Duties of persons referred to in (c)
2. AMOUNT INVOLVED
				$
__________________
(If amount involved is not definitely known, so state, but give
				known amounts and facts as determined to date-render supplemental reports of
				findings from time to time, and give final report in Section 2.)
3. DISCOVERY
(a) Date
(b) Facts and circumstances leading to discovery
(attention is directed to the text of the "Requirements of
				Audit")
SPECIAL CONFIDENTIAL REPORT-SECTION 1, PAGE 2
LOCAL UNIT: ______________________
MUNI CODE: ________
COUNTY: __________________________
4. SURETY BONDS
Corporate
(a) Amounts and Company __________________________________
(b) New bond each year Yes ____ No ____
(c) Continuation certificate Yes ____No ____
(d) Name, address, and business of each bondsman
(e) Amount
5. REPORTED TO
(a) Governing Body
(1) How--written or oral
(2) Date
(b) Bonding Company
(1) By whom
(2) Company Direct
(3) Agent of Company
(4) How
(5) Date
(c) Prosecutor
(1) By whom
(2) How
(3) Date
Date ____________20____Signed
Print Name: ___________________
Registered Municipal Accountant
SPECIAL CONFIDENTIAL REPORT--SECTION 2, PAGE 3
(To be filed upon completion, or reasonable determination of
				amount)
LOCAL UNIT:______________________
MUNI CODE: ________
COUNTY: __________________________
6. METHOD OR METHODS USED BY
				OFFICIAL
(a) In obtaining funds
(b) In covering up shortage
7. AMOUNT OF SHORTAGE AS DETERMINED AT THIS DATE,
				AND DATE OF
DETERMINATION___________
8. REPORT OR REPORTS TO
(a) Governing Body
(1) How--written or oral
(2) Date
(b) Bonding Company
(1) By whom
(2) To Whom
(3) How reported
(4) Date
(c) Prosecutor
(1) By whom
(2) How
(3) Date
Date ____________20____ Signed
Print Name: ___________________
Registered Municipal Accountant
SPECIAL CONFIDENTIAL REPORT--SECTION 3, PAGE 4
(To be filed upon disposition of case)
LOCAL UNIT: ______________________
MUNI CODE: ________
COUNTY: __________________________
9. DISPOSITION OF SHORTAGE OF
______________________
(a) Repayment by
(b) Terms of Bonding Company Settlement
10. REMARKS
(Note: Legal or criminal action and results)
Date ____________20____ Signed
Print Name: ___________________
Registered Municipal Accountant
Note: To Registered Municipal Accountant
No report will be considered complete
Until all three (3) sections are filed
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 1 - GENERAL PROVISIONS › Section 5:31-1.1 - Scope

Current through Register Vol. 56, No. 14, July 15, 2024
This chapter shall constitute the rules governing the preparation,
				  introduction, approval, adoption, and execution after adoption of any budget by a
				  local authority, the accounting principles and policies for such authorities, the
				  administration of financial affairs of such authorities, the annual audit of the
				  financial statements of such authorities, claims payment and financial reporting
				  practices of such authorities under statutes such as, but not limited to, the Local
				  Authorities Fiscal Control Law, P.L. 1983, c. 313, the User-Friendly Budget Law,
				  N.J.S.A.
				  40A:5-48, and, for fire districts, the property
				  tax levy cap law,
				  N.J.S.A.
				  40A:4-45.45et seq. Additionally, this chapter
				  implements requirements for fire district elections, referenda, and capital
				  expenditures contained in
				  P.L.
				  2017, c. 206, and implements
				  the appropriation and revenue caps established at
				  N.J.S.A.
				  40:14A-4.2for regional sewerage authorities
				  established under the Sewerage Authorities Law. This chapter also contains rules for
				  implementing length of service award programs that are sponsored by fire districts
				  for the purpose of maintaining and attracting volunteer firefighter and emergency
				  medical personnel.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 1 - GENERAL PROVISIONS › Section 5:31-1.3 - Forms and appendices

Current through Register Vol. 56, No. 14, July 15, 2024
All forms, documents, and instructions for completion of forms
				  referenced in this chapter can be obtained from the website of the Division of Local
				  Government Services at
http://www.nj.gov/dca/
				  divisions/dlgs/
. All budgets, audits, and accompanying documents and
				  information shall be submitted to the Division electronically through the Financial
				  Automation Submission Tracking (FAST) system upon its implementation, or through
				  such other automated system as may be implemented by the Director. The Director
				  shall have the discretion to require the submission of one or more paper copies of
				  budgets, audits, and accompanying documents and information parallel to electronic
				  submission.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.1 - Annual budget preparation and content for authorities other than fire districts

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Every authority shall prepare an annual budget for each fiscal year in which an
				expenditure of money is expected. Each budget shall include an operations section,
				capital budget and capital program section, and supplemental schedule and necessary
				certifications relating thereto.
(b) The
				budget shall comply with the terms of any security agreement and be prepared in
				compliance with these regulations.
(c)
				The total budget appropriations shall not exceed total anticipated revenues
				reasonably expected to be realized.
(d)
				Every budget shall be prefaced by a narrative explanation of its contents, entitled
				"Budget Message & Analysis," which shall consist of the following:
1. A brief statement on the proposed year's budget
				compared to the current year's adopted budget for each operation, including reasons
				and supporting documentation for any increase or decrease in the budgeted line item
				by greater than 10 percent;
2. A brief
				statement on the impact the proposed budget will have on anticipated revenues,
				especially service charges, and on the general purpose financial statements and any
				component unit financial statements as described by
				N.J.A.C.
				5:31-7.8, including an explanation for any
				increase or decrease greater than 10 percent from the current year's adopted
				budget;
3. A description of how the
				state of the local and regional economy may impact the proposed budget, including
				the capital budget and capital program;
4. The reasons for utilization of unrestricted net
				position funds;
5. Identification of any
				sources of funds transferred to the county or municipality under a shared service or
				as a budget subsidy, with an explanation of the reason for the transfer;
6. Excluding housing authorities, if the
				authority's rate structure has changed since the prior budget year submission, the
				authority's existing rate schedule along with a schedule of the proposed rate, fee,
				or charge structure for the upcoming fiscal year, with an explanation of any
				proposed changes in said structure and the resolution from the authority's governing
				body approving the change in the rate, fee, or charge structure; and
7. The reasons for an accumulated deficit,
				existing or anticipated, subject to the provisions of
				N.J.S.A.
				40A:5-12, along with a deficit reduction plan and
				an explanation of how the funding plan would eliminate the deficit.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.2 - Capital budget and capital program for authorities other than fire districts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every
				authority shall prepare and adopt a capital budget, in conjunction with its annual
				budget, for any year in which it proposes to undertake a capital project.
(b) No authority shall adopt a security agreement
				unless its provisions are in agreement with a previously adopted capital budget,
				temporary capital budget or amended capital budget.
(c) Every authority that adopts a capital budget
				shall also adopt a capital program or modify or add a year to an existing capital
				program. The capital program shall be submitted to the Director with the capital
				budget. In any budget year when an authority's governing body decides not to adopt a
				capital budget or program, the Secretary shall certify to such intent and give the
				reasons therefor.
(d) Any capital budget
				or capital program that is to be adopted shall:
1.
				Be prepared and assembled by the officer(s) responsible for preparing the annual
				budget;
2. Be adopted by the affirmative
				vote of a majority of the full membership of the governing body;
3. Be treated as part of the official annual
				budget;
4. The capital budget shall
				include by title all projects scheduled for startup in the current budget year, the
				amounts appropriated and the anticipated financing by source and amount. The capital
				program period shall include the budget year and five succeeding years;
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.3 - Budget introduction and adoption for authorities other than fire districts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) This
				rule establishes procedures applicable to the introduction and adoption of budgets
				for authorities other than fire districts.
(b) The governing body shall introduce and approve
				its annual budget by resolution, passed by not less than a majority of the full
				membership.
(c) The budget shall set
				forth all the anticipated revenues of the authority, including the following, where
				applicable in comparison to the prior year:
1.
				Unrestricted net position that shall not exceed the amount of working capital
				reduced by unrestricted assets not ordinarily convertible into cash; or the
				estimated year-end balance of unrestricted net position, whichever is the
				lower;
2. Rents, fees, and other charges
				that are reasonably expected to be realized from users of facilities and/or services
				provided by the authority;
3. Amounts
				expected to be received from local unit or units pursuant to financing agreements
				with respect to use, services, or provisions of a project, facility, or public
				improvement of an authority or payments for debt service therefor;
4. Interest on investments and deposits
				(investments, certificates of deposit, savings accounts, etc.) held for operating
				purposes as opposed to other purposes;
5. Other income, consisting of amounts reasonably
				expected to be collected from regular and recurring sources;
6. Amounts reasonably expected to be collected
				from unrestricted grants that may be used to finance budget appropriations;
				and
7. Total anticipated
				revenues.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.4 - Preparation and content of fire district annual budget; budget introduction and adoption for fire districts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Every fire district
				shall prepare an annual budget for each fiscal year in which an expenditure of money
				is expected. Each budget shall include an operations section, capital budget and
				program section, and supplemental schedule and necessary certifications relating
				thereto. The Board of Commissioners shall introduce its annual budget by resolution,
				passed by not less than a majority of the full membership.
(b) The budget shall set forth all anticipated
				revenues and other financing sources of the district, including the following, where
				applicable:
1. Fund balance utilized;
2. Miscellaneous anticipated revenues, which shall
				not be such amounts as may reasonably be expected to be realized in cash during the
				budget year from known and regular sources, or from sources reasonably capable of
				anticipating, including amounts expected to be received from municipalities
				appropriating money for district purposes, but not including revenues from taxes to
				be levied to support the district budget;
3. Amount to be raised by taxation to support the
				district budget, which shall be the amount to be certified to the assessor of the
				municipality to be assessed against the taxable property in the district. Such
				amount shall be equal to the amount of the total appropriations set forth in the
				budget minus the total amount of surplus (fund balance) and miscellaneous revenues
				set forth in the budget;
4. Sale of
				assets;
5. Interest on investments and
				deposits;
6. Operating grant
				revenues;
7. Revenues offset with
				appropriations;
8. Other revenue;
				and
9. Any other specialized revenues
				that the Director may determine necessary based on circumstances affecting an
				individual fire district, so that revenues of the fire district are properly
				disclosed to the public.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.5 - Late approval of budget; temporary appropriations

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The Director may
				approve any authority budget not filed with the Board within the time prescribed,
				provided a resolution of the authority setting forth the reasons for the delay,
				satisfactory to the Director, shall accompany the proposed budget.
(b) All actions taken by the Director and
				authority, with respect to approval by the Director and adoption by the authority,
				shall be taken forthwith and as if the filing by the authority had occurred on
				time.
(c) The governing body may and, if
				any contracts, commitments or payments are required to be made prior to the adoption
				of the budget, shall, by resolution adopted prior to the beginning of the fiscal
				year or within the first 30 days of the fiscal year make temporary appropriations to
				provide for the period between the beginning of the fiscal year and the adoption of
				the budget. The total appropriations made in accordance with the provision of this
				section shall not exceed the total of the appropriations made for all purposes in
				the budget for the preceding fiscal year.
(d) Nothing contained in these regulations shall
				prevent or relieve the governing body from making appropriations for all interest
				and debt redemption charges maturing subsequent to the end of a fiscal year and
				prior to the date of adoption of the budget.
(e) All resolutions referred to in this section
				shall be adopted by not less than a majority vote of the full membership of the
				governing body.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.6 - Budget review by Director

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Upon receipt of an
				introduced budget, the Director shall review the budget to determine the following:
1. All estimates of revenue are reasonable,
				accurate and correctly stated;
2. Items
				of appropriation are properly set forth;
3. In itemization, form and content, the budget
				will permit the comptroller function within the authority;
4. The schedule of rates, fees, and charges then
				in effect will produce sufficient revenues, together with all other anticipated
				revenues, to satisfy all obligations to the holders of bonds of the authority, to
				meet operating expenses, capital outlays, debt service requirements, and to provide
				for such reserves, all as may be required by law, rules, or terms of contracts or
				agreements; and
5. That the most recent
				audit report required to be filed with the Director of the Division of Local
				Government Services has been filed in accordance with
				N.J.S.A.
				40A:5A-15.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.7 - Appeals

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any decision of the
				Director in the course of budget review, pursuant to these rules, may be appealed to
				the Local Finance Board in the manner generally provided by N.J.S.A. 52:27BB-15.
1. The appellant must file the appeal application
				with the Director within 10 days of the Director's decision.
2. The appellant must set forth in the application
				the reasons and basis for the appeal.
3.
				The appellant must submit all documentation required to substantiate the appeal.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.8 - Budget amendments; all authority budgets except for fire districts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Amendments to the
				budget and capital budget are permitted as follows:
1. Decrease in revenue with corresponding decrease
				in budgeted costs;
2. Reclassification
				of budgeted amounts among expense categories;
3. Increase in budgeted costs with corresponding
				increases in budgeted revenues;
4.
				Decrease in specific capital project costs or elimination of previously identified
				projects;
5. Deferral of capital
				projects funding to future years;
6.
				Increase in capital project costs or additional projects with identification and
				timing of anticipated funding sources.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.9 - Fire districts-Length of service award programs

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any amounts
				appropriated for the first time, or the annual appropriaton for a LOSAP shall be
				included in the budget of the fire district as a separate line item. The
				appropriation shall be entitled "Length of Service Award Program
				(LOSAP)--Contribution (
				P.L.
				1997, c. 388 )."
(b) The annual budget of a fire district proposed
				by the Board of Fire Commissioners in a year that a public question referendum for
				the creation of a LOSAP is on the ballot shall include the first year's
				appropriation for funding the program. If the public question is defeated, that
				appropriation shall be deleted from that budget and the amount to be raised for
				taxation to support the district budget will be decreased by the same amount prior
				to the fire district's tax levy being certified to the County Board of Taxation.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.10 - Fire district property levy cap exclusion for extraordinary expenses due to emergencies

Current through Register Vol. 56, No. 14, July 15, 2024
40A:4-45.4 5.b authorizes an exclusion
				  to the municipal and county property tax levy cap for "extraordinary costs" related
				  to a declared emergency. For the purpose of this law, "extraordinary costs" are
				  defined as expenditures incurred for the immediate preparation, response, recovery,
				  and restoration of public services due to extreme weather conditions or other
				  catastrophic events that are the subject of a gubernatorial emergency declaration,
				  and only for that portion of costs exceeding the cost of providing services under
				  non-emergency conditions. Such funds can be treated as one-time (non-permanent)
				  property tax levy cap exclusions upon submission and review of certifications
				  describing the expenditures to the Director of the Division of Local Government
				  Services, and may be subject to adjustment to account for the receipt of any State
				  or Federal reimbursements.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.11 - Fire district line item appropriations; levy cap referendums

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An introduced fire district budget requiring a
				levy cap referendum pursuant to
				N.J.S.A.
				40A:4-45.45 and
				40A:4-45.46
				shall specify the separate line item appropriations that would be funded by the tax
				levy increase proposed by the referendum.
(b) Transfers to or from referendum line items are
				not permitted at any time. Referendum line items shall not be expended, unless the
				base line item amount is depleted.
(c)
				Any cancelled or unexpended appropriations for exclusions or referendums will be
				deducted from the adjusted levy based on the audit report or as noted in the budget
				message.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.12 - Fire district levy cap exclusions; increase in certain shared services costs

Current through Register Vol. 56, No. 14, July 15, 2024
A fire district may exclude from its levy cap calculation any
				  costs falling within the general exclusions set forth in
				  N.J.S.A.
				  40A:4-45.45 that are passed on by the provider of
				  a shared service agreement to which the fire district is a party.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.13 - Fire district levy cap and restricted fund balance referendums; date and time to be held

Current through Register Vol. 56, No. 14, July 15, 2024
(a) When a fire district
				holds its annual election for the board of fire commissioners on the third Saturday
				in February, a levy cap referendum pursuant to
				N.J.S.A.
				40A:4-45.45 and /or a referendum to release
				restricted fund balance shall be held contemporaneously.
(b) When a fire district holds its annual election
				for the board of fire commissioners at the same time as the November general
				election, a levy cap referendum pursuant to
				N.J.S.A.
				40A:4-45.46 and /or a referendum to release
				restricted fund balance shall be held on the third Saturday in February of the
				budget year in which the levy increase and/or release of restricted fund balance
				would apply. The referendum shall be approved by the majority of the voters at a
				special election held by secret ballot between the hours of 2:00 P.M. and 9:00
				P.M.
(c) The public question for a levy
				cap referendum held pursuant to
				N.J.S.A.
				40A:4-45.45 shall adhere to the content and format
				set forth at N.J.A.C. 5:31-2Appendix F and, as applicable, such other requirements
				as may be set forth in Title 40A of the New Jersey Statutes Annotated.
(d) The public question for a referendum on the
				release of restricted fund balance shall adhere to the content and format set forth
				at N.J.A.C. 5:31-2Appendix G and, as applicable, such other requirements as may be
				set forth in Title 40A of the New Jersey Statutes Annotated.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.14 - Fire district special meetings

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Before a
				fire district can raise money for a firehouse, fire engines, apparatus, ambulances,
				first-aid vehicles, rescue vehicles, and such other purposes as may be permitted
				under
				N.J.S.A.
				40A:14-84, and include such amount in the next
				succeeding annual budget of the fire district under the section for capital
				appropriations, a special meeting shall be held by the board of fire commissioners
				to approve the same, so long as the amount to be raised does not exceed five mils on
				the dollar of the last assessed valuation of the property in the fire
				district.
(b) A special meeting may be
				held either on a stand-alone basis or during a regular meeting of the district's
				board of fire commissioners.
(c) Where a
				fire district holds its annual election for the board of fire commissioners during
				the third Saturday in February, legal voters registered to vote in the district
				shall approve by majority vote, the raising of money for the purposes permitted
				under
				N.J.S.A.
				40A:14-84. Voting shall be conducted by secret
				ballot and shall be open between the hours of 6:00 P.M. and 9:00 P.M. or such later
				closing hour on the same day as may be designated by the board of fire
				commissioners.
(d) Where a fire district
				holds its annual election for the board of fire commissioners during the November
				general election, the amount to be raised for the purposes permitted under
				N.J.S.A.
				40A:14-84 shall be approved by no less than a
				two-thirds majority vote of the full membership of the board of fire
				commissioners.
(e) Within seven calendar
				days of the date of the special meeting, the following shall be submitted to the
				Division of Local Government Services in such a manner as specified by the Director:
1. An affidavit pursuant to N.J.A.C.
				5:31-2Appendix C certifying compliance with the posting and publication requirements
				set forth at
				N.J.S.A.
				40A:14-84 and N.J.A.C. 5:31-2Appendix C;
2. An affidavit pursuant to N.J.A.C.
				5:31-2Appendix D, which:
i. Certifies the results
				of the special meeting; and
ii.
				Certifies that the special meeting was conducted in accordance with the provisions
				of
				N.J.S.A.
				40A:14-84;
3. A copy of the notice posted in five public
				places within the district;
4. Proof of
				publication for the newspaper notices required pursuant to
				N.J.S.A.
				40A:14-84; and
5. For fire districts whose annual election for
				board of fire commissioners is held on the third Saturday in February, a copy of the
				question(s) provided to voters.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.15 - Voter referendums on capital expenditures; fire districts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The board of commissioners of a fire district
				may raise money by a bond issue or through the creation of any other debt or
				liability, including, but not limited to, through a lease purchase agreement, for
				any capital expenditure permitted under
				N.J.S.A.
				40A:14-85, as well as for ambulances, first-aid
				vehicles, and rescue vehicles. Any such bond issue, debt, or liability shall be
				authorized by a resolution of the commissioners specifying the amount and the
				purpose thereof. No capital expenditure under
				N.J.S.A.
				40A:14-85 may exceed $ 60,000 or two percent of
				the assessed valuation of the taxable property in the fire district, whichever
				amount is larger. The resolution shall be inoperative unless and until it shall have
				been submitted to and approved by the legal voters within the fire district at
				either a special election or at the annual election for the board of fire
				commissioners.
(b) No resolution shall
				be adopted pursuant to
				N.J.S.A.
				40A:14-85 prior to the issuance of findings by the
				Local Finance Board pursuant to
				N.J.S.A. 40A:5A-6
				and 7.
(c) Within seven calendar days
				after the date of a voter referendum authorized pursuant to
				N.J.S.A.
				40A:14-85 and 86, the district shall submit to the
				Division of Local Government Services, a certification of:
1. The results of the referendum; and
2. Compliance with
				N.J.S.A.
				40A:14-85 and 86 and Title 19 of the New Jersey
				Statutes Annotated, if applicable.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.16 - Budget amendments prior to adoption of fire district budget

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The board of fire commissioners may amend the
				budget during or after the public hearing. All amendments shall be read in
				full.
(b) No budget amendments that
				require a public hearing pursuant to
				N.J.S.A.
				40A:14-78.3 shall be effective until the taxpayers
				of the district and all persons having an interest in the budget and the proposed
				budget amendments shall have been granted a public hearing thereon.
(c) A notice of hearing on any amendment for which
				a public hearing is required pursuant to
				N.J.S.A.
				40A:14-78.3 shall be advertised at least three
				days before the date of the hearing in a newspaper having substantial circulation in
				the fire district.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.17 - Budget amendments following adoption of fire district budget

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Following the adoption of a fire district
				budget, or following voter approval of the budget if the fire district holds its
				board of fire commissioners election on the third Saturday in February, a majority
				of the full membership of the board of commissioners may adopt a resolution amending
				the budget to provide for the anticipation of revenue from a public or private
				funding source that was not known at the time the budget was approved, and to
				appropriate the funds, provided the amount of the appropriation does not exceed the
				amount of the revenue received. The resolution shall include, at a minimum:
1. A reference to
				N.J.S.A.
				40A:14-78.5;
2. The dollar amount received or
				awarded;
3. The revenue and
				appropriation titles;
4. The amount and
				source of any local match, if a grant program or donation requires matching funds on
				the part of the fire district;
5. The
				roll call vote of the board of fire commissioners; and
6. The date the resolution was adopted.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.18 - Prohibition on authorities amending operational leases to become lease-purchase agreements

Current through Register Vol. 56, No. 14, July 15, 2024
No authority may amend an operational lease agreement after its
				  execution to become a lease-purchase agreement.
New Jersey Administrative Code › Title 5 - COMMUNITY AFFAIRS › Chapter 31 - LOCAL AUTHORITIES › Subchapter 2 - BUDGETS › Section 5:31-2.19 - Regional sewerage authority appropriations cap

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				The increase in appropriations in the annual budget of a regional sewerage authority
				shall not exceed two percent over the prior year adopted budget, except that the
				percentage of growth in the appropriations in the annual budget shall be determined
				without consideration of any amounts appropriated by the authority for:
1. Capital expenditures included in the regional
				sewerage authority capital budget;
2.
				Payment of principal or interest on debt authorized or issued pursuant to
				law;
3. Increases in pension
				contributions and accrued liability for pension contributions in excess of two
				percent over those expenditures for the previous budget year;
4. Increases in health care costs equal to that
				portion of the actual increase in total health costs for the budget year that is in
				excess of two percent of total health care costs in the previous budget year, but is
				not in excess of the product of the total health care costs in the prior year and
				the average percentage increase of the State Health Benefits Program, P.L. 1961, c.
				49 (N.J.S.A. 52:14-17.25 et
				seq.), as annually determined by the Division of Pensions and Benefits in the
				Department of the Treasury;
5. Increases
				in energy cost expenditures in excess of two percent over those expenditures for the
				previous budget year;
6. Costs
				associated with the establishment of a stormwater utility operation pursuant to
				P.L.
				2019, c. 42;
7. Extraordinary costs that are directly related
				to an emergency, which shall mean any purpose that meets a pressing need for public
				expenditure to protect or promote the public health, safety, morals, or welfare,
				which could not be reasonably foreseen when the prior year budget was adopted and
				for which adequate provision was not made in the prior year budget;
8. Expenditures for the cost of services mandated
				by any final judgement or order of court, by any Federal or State statute, or by any
				administrative rule, directive, order, or other legally binding document issued by a
				State agency including, but not limited to, services required under any project
				financing agreement within any State or Federal agency, or services required under
				permits issued by the New Jersey Department of Environmental Protection for a
				Pollution Discharge Elimination System (NJPDES) or a Combined Sewer Overflow (CSO)
				system. Any State agency mandating that a regional sewerage authority provide a
				service shall certify the mandate of such service to the Director of the Division of
				Local Government Services, unless a service is clearly mandated in the text of the
				above-referenced items; and
9.
				Appropriations offset in whole or in part by offsetting grants.