reglab/statecodes huggingface dataset:
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.7 - Surcharge

Current through Register Vol. 56, No. 14, July 15, 2024
(a) For profit-making APSSDs, the tuition
				rate may include an annual surcharge up to 2.5 percent of the APSSD's allowable
				actual costs.
(b) For profit-making
				APSSDs, interest earned in accordance with
				N.J.A.C.
				6A:23A-18.3(h)  is an
				unrestricted revenue and shall not be part of the school's surcharge
				computation.
(c) For profit-making
				APSSDs, the allowable Federal, State, and local income tax payment in
				N.J.A.C.
				6A:23A-18.6(a)36  shall be
				computed using only the public school placement tuition income and all
				allowable and non-allowable APSSD expenses that are allowable tax deductions on
				the school's Federal, State, and local income tax returns.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.8 - Public school placement restricted working capital fund

Current through Register Vol. 56, No. 14, July 15, 2024
(a) For
				nonprofit APSSDs, the tuition rate may include an amount that will permit the
				APSSD to establish a public school placement restricted working capital fund of
				up to 15 percent of the APSSD's actual allowable costs. However, the APSSD
				shall not include in the certified actual cost per student an amount in excess
				of 2.5 percent of the APSSD's actual allowable costs per year. The restricted
				working capital fund shall not exceed 15 percent of an APSSD's actual annual
				allowable cost in a fiscal year.
(b) Interest and/or dividends earned from the
				investment of tuition funds shall be netted against the APSSD's total allowable
				costs incurred in account numbers classified as undistributed
				expenditures-central when calculating the certified actual cost per
				student.
(c) Interest earned in
				accordance with
				N.J.A.C.
				6A:23A-18.3(h)  shall be
				unrestricted revenue and shall not part of the APSSD's public school placement
				restricted working capital fund computation.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.9 - Calculation of student attendance

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each APSSD
				shall maintain a school register in accordance with N.J.A.C. 6A:32-8, to record
				all student attendance.
(b) Each
				APSSD shall submit to the Commissioner, or his or her designee, by September 1,
				verification of the ADE for the previous school year on Department-provided
				forms.
(c) Each APSSD shall
				identify private placements in the register.
(d) Each APSSD shall maintain a separate
				register by class type.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.10 - Audit requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Regardless of the APSSD's fiscal year,
				each APSSD shall submit to the Commissioner, or his or her designee, audited
				financial statements based on the July 1 to June 30 school year. The audited
				financial statements shall be postmarked on or before November 1, or the
				following business day if November 1 falls on a weekend or holiday.
1. The APSSD shall engage to conduct the
				annual audit only an independent registered municipal accountant of New Jersey
				or an independent certified public accountant of New Jersey who holds a valid
				registration license as a public school accountant of New Jersey.
2. The APSSD shall ensure the auditor's
				independent status in accordance with the Code of Professional Conduct and
				General Principles and Responsibilities issued by, and available from, the
				American Institute of Certified Public Accountants (AICPA).
3. Additionally, upon review by the
				Department, an auditor shall not be considered independent if he or she may
				have been influenced by other parties, including, but not limited to, APSSD
				directors or other staff, or by conflicting interests such as if the
				independent auditor or members of his or her firm are engaged to perform
				services other than the year-end audit and tax return functions for the APSSD.
				If the Department determines an independent auditor engaged to conduct the
				APSSD's annual audit has not acted independently, the Department may take any
				and all appropriate action.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.11 - Appeals

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The decision of the Commissioner, or his
				or her designee, regarding the calculation of the tentative tuition rate,
				pursuant to
				N.J.A.C.
				6A:23A-18.3(j), the approval
				of a tentative tuition rate pursuant to
				N.J.A.C.
				6A:23A-18.4, and conditional approval status
				pursuant to
				N.J.A.C.
				6A:23A-18.10(i)  may be
				appealed in accordance with N.J.A.C. 6A:3, Controversies and
				Disputes.
(b) The decision of the
				Commissioner, or his or her designee, regarding certification may be appealed
				in accordance with N.J.A.C. 6A:3.
(c) The decision of the Commissioner
				regarding N.J.A.C. 6A:23A-18.4 may be
				appealed in accordance with N.J.A.C. 6A:4. For purposes of this subchapter, a
				decision by the Commissioner's designee shall not constitute final agency
				action.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.12 - Roundtable work group

Current through Register Vol. 56, No. 14, July 15, 2024
The Commissioner, or his or her designee, may create a
				  working group that may consist of, at the Commissioner's discretion, Department
				  staff, representative(s) from the APSSD community, or others as the
				  Commissioner so shall designate. The working group's purpose shall include, but
				  shall not be limited to, discussing issues that impact APSSDs. Any such
				  discussions or actions of the working group are non-binding. Such working group
				  may be disbanded without prior notice and at any time at the Commissioner's
				  discretion.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.13 - Out-of-State approved private schools for students with disabilities

Current through Register Vol. 56, No. 14, July 15, 2024
(a) An out-of-State private school for
				students with disabilities shall be approved to provide special education
				programs by the department of education of the state in which the private
				school is located. Exceptions may be made only at the discretion of the
				Department's Office of Special Education Programs in accordance with
				N.J.A.C.
				6A:14-7.1(f).
(b) The Commissioner shall abide by the
				tuition regulations for an APSSD adopted by the department of education or
				other regulatory agency in the state in which the private school for students
				with disabilities is located. The APSSD shall submit to the Commissioner
				verification of the tuition rate's approval either on Commissioner-prescribed
				forms or verification from the out-of-State department of education or other
				regulatory agency.
(c) If the
				out-of-State APSSD is located in a state in which the department of education
				or other regulatory agency does not approve or sanction tuition rates, such
				tuition rates shall be determined in the following manner:
1. The out-of-State APSSD and the sending
				district board of education or state agency that determined the placement shall
				mutually agree to the tuition rate. The tuition rate shall be agreed upon prior
				to the child's placement, and documentation indicating agreement of the rate
				shall be forwarded to the Commissioner.
2. An out-of-State APSSD that is licensed as
				a child care facility by the New Jersey Department of Human Services shall
				determine a tuition rate through mutual agreement between the out-of-State
				APSSD, the sending district board of education, and the Department of Human
				Services, Office of Education. The tuition rate shall be agreed upon prior to
				the child's placement and documentation of the rate shall be forwarded to the
				Commissioner.
3. If a tuition rate
				cannot be mutually agreed upon in accordance with (c)1 or 2 above, the
				out-of-State APSSD shall file a budget in a format prescribed by the
				Commissioner, or his or her designee, to determine a tentative tuition rate and
				shall comply with the subchapter's provisions to collect tuition from a sending
				district board of education, charter school board of trustees, or agency. The
				cost of the audit required pursuant to
				N.J.A.C.
				6A:23A-18.10 may be charged to the sending
				district board of education or agency that did not mutually agree to the
				tuition rate.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.14 - Inspection of records

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All financial
				and accounting records maintained by the APSSD, as required by this subchapter,
				shall be open during normal business hours for review and audit by the
				Commissioner, or his or her designee, for the period indicated in
				N.J.A.C.
				6A:23A-18.5(a)20.
(b) All financial and accounting records
				maintained by a related party, as defined by
				N.J.A.C.
				6A:23A-18.6(a)45, that
				pertain to a transaction(s) or the relationship between the related party and
				the APSSD shall be open during normal business hours for review and audit by
				the Commissioner, or his or her designee, for the period indicated in
				N.J.A.C.
				6A:23A-18.5(a)20.
(c) All auditor's workpapers used in the
				preparation of the year-end audited financial statements shall be open during
				normal business hours for review by the Commissioner, or his or her designee,
				for the period indicated in
				N.J.A.C.
				6A:23A-18.5(a)20.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.15 - Fiscal monitoring of approved private schools for students with disabilities and corrective action plans

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The
				Commissioner, or his or her designee, shall monitor APSSDs in accordance with
				this subchapter. On-site monitoring shall be conducted at least every six
				years.
(b) The monitoring process
				may include, but is not limited to, all financial information required in this
				subchapter.
(c) After the
				monitoring process is completed, a report shall be written and sent to the
				APSSD, the executive county superintendent, and the APSSD's independent auditor
				for the period(s) under audit.
(d)
				If the APSSD receives a final report that indicates noncompliance, a corrective
				action plan shall be developed and submitted, on a form prepared by the
				Commissioner, or his or her designee, to the Department for approval within 30
				days of the final report's receipt.
(e) The corrective action plan shall include,
				but not be limited to, the following:
1.
				Objective and strategies for correcting each noncompliance item; and
2. The dates by which noncompliance will be
				corrected.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.16 - Fiscal and budget information

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In accordance
				with a timeline and format prescribed by the Commissioner, or his or her
				designee, each APSSD shall submit information to the Commissioner, or his or
				her designee, including, but not limited to:
1. Fiscal and program information, including:
i. The number of students served;
ii. The number of each class type;
iii. Number of schools days;
iv. The daily hours in session; and
v. Revenues, appropriations, and supporting
				documents;
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.17 - Failure to comply with Department directives

Current through Register Vol. 56, No. 14, July 15, 2024
The Department may place an APSSD on conditional approval
				  status if the APSSD fails to comply with Department regulations such as, but
				  not limited to, failure to refund tuition funds as a result of a Department
				  tuition audit or failure to provide requested documentation.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.18 - Sale or disposition of assets of an approved private school for students with disabilities

Current through Register Vol. 56, No. 14, July 15, 2024
(a) In
				the event of the bulk sale or non-bulk sale of the capital assets of an APSSD
				to any individual or entity, including another APSSD, the selling APSSD shall:
1. Agree to an independent valuation of the
				acquired assets for the purpose of allocation of the total purchase price to
				the various acquired capital assets;
2. Enter into a written agreement of sale
				that references and incorporates the values presented in the independent
				valuation of the acquired capital assets. The written agreement of sale shall
				clearly identify the transferred capital assets and, at a minimum, include the
				date(s) of acquisition and historical cost(s), the dates of capital
				improvement(s) and historical cost(s), the term of depreciation, the method of
				depreciation, and the accumulated depreciation for financial purposes of each
				transferred capital asset. The written agreement of sale shall allocate the
				total consideration provided to the selling APSSD based upon the independent
				valuation of the acquired assets;
3. Within 30 days of sale, the selling APSSD
				shall provide the Department with a copy of the sale agreement, the independent
				valuation of the capital assets, and the allocation of the purchase price as
				defined in Internal Revenue Code (IRC) Section 1060 and documented by Internal
				Revenue Service Form 8594 or successor form;
4. The selling APSSD shall include in the
				annual audited financial statement as required by
				N.J.A.C.
				6A:23A-18.10 in the year of sale, a separate
				schedule showing the sale or disposition of its assets and any corresponding
				tuition refund(s) to the sending district(s) based on the sale of assets
				(books, supplies, desks, computers, equipment under $ 2,000, depreciable
				equipment, etc) other than Class VI or VII as defined in the IRC cited above
				(goodwill, going concern, etc);
5.
				If the buying entity is a new or existing APSSD, establish the APSSD's
				beginning book value for each acquired asset using the independent valuation
				and the written agreement of sale, except as provided for in (a)6 below;
				and
6. If the buyer is an APSSD
				that is a less-than-arm's-length buyer or a related party to the selling APSSD,
				the buying APSSD shall carry forward the selling APSSD's acquisition dates(s),
				historical cost(s) plus improvements, term and method of financial
				depreciation, accumulated depreciation, and book value of the acquired asset(s)
				for purposes of determining the allowable annual depreciation or amortization
				pursuant to the acquisition.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.19 - Annual disclosure statement

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Annually, each APSSD shall file a
				management disclosure of information statement with the Department on a form
				prescribed by the Commissioner, or his or her designee. The statement shall be
				signed by the director, owner, or president of the APSSD who is filing the
				statement. The signature shall constitute a representation of the accuracy of
				the statement's contents.
(b) All
				disclosure statements filed shall include, but shall not be limited to, salary,
				pension, and other information regarding staff members, related staff, related
				parties, vendors, and business interests.
(c) Annual disclosure statements shall be
				filed on November 1, 2017, and, thereafter, on or before November 1 of each
				subsequent calendar year.
(d) All
				annual disclosure statements filed shall be considered public
				records.
(e) An APSSD that fails to
				file a statement, or files an annual disclosure statement containing
				information the statement filer knows to be false, shall be subject to
				reporting to appropriate State agencies and/or be assessed non-allowable costs
				documented in its annual audited financial statements as applicable in this
				subchapter. Nothing in this subsection shall be construed to prevent or limit
				criminal prosecution.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.20 - Nepotism

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each APSSD
				shall develop and implement a nepotism policy to be included in the employee
				handbook, pursuant to
				N.J.A.C.
				6A:23A-18.5(f). The policy
				shall include the following:
1. A definition
				of "relative" consistent with
				N.J.S.A.
				52:13D-21.2 and
				N.J.A.C.
				6A:23A-1.2, and a definition of "member of
				immediate family" consistent with
				N.J.S.A.
				52:13D-13 and
				N.J.A.C.
				6A:23A-1.2;
2. A provision prohibiting any relative of an
				APSSD official from being employed in an office or position at the APSSD,
				unless:
i. The relative is properly qualified
				for the position;
ii. The relative
				is properly licensed for the position; and
iii. The relative's salary and fringe
				benefits are comparable to a person of like experience and education.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.21 - Travel

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each APSSD
				shall ensure the effective and efficient use of funds by adopting and
				implementing policies and procedures related to the use of funds for travel by
				its employees and officials.
(b)
				Travel expenditures shall be defined as the costs paid by the APSSD, whether
				directly by the APSSD or by employee reimbursement, for travel by APSSD
				employees to training and seminars, conventions and conferences, and
				APSSD-sponsored events or attendance at meetings or conferences. Costs may
				include transportation, meals, lodging, and registration or conference fees
				directly related to participation in an event. Travel expenditures shall not
				include the cost of mileage reimbursement or tolls for travel carried out in
				the performance of regularly assigned job functions such as, but not limited
				to, travel between commonly owned APSSDs.
(c) Regular business travel expenditures
				shall be educationally necessary and fiscally prudent and shall be directly
				related to, and within the scope of, the employee's or APSSD's current
				responsibilities and/or professional development plan(s).
(d) The amount of travel expenditures
				included within the certified actual cost per student each year shall be the
				lesser of the following:
1. One-quarter of
				one (.25) percent of an APSSD's total actual allowable costs in the current
				fiscal year, not including travel expenditures; or
2. Twenty thousand dollars ($
				20,000).
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.22 - Behavior modification

Current through Register Vol. 56, No. 14, July 15, 2024
(a) APSSDs
				recording expenditures for behavior modification shall adopt a policy that
				defines the procedures, evidence-based strategies, techniques, and approaches
				used in the APSSD's behavior modification program.
(b) Behavior modification, provided pursuant
				to (a) above, shall not include:
1. Cash or
				checks;
2. The replacement of meals
				or components of meals on a regular basis outside of special achievements
				outlined in the policy described in (a) above; or
3. High-dollar value items such as personal
				electronics.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES › Section 6A:23A-18.23 - Child nutrition

Current through Register Vol. 56, No. 14, July 15, 2024
(a) APSSDs
				may provide meals to students that align to the Dietary Guidelines for
				Americans, using United States Department of Agriculture's meal patterns
				reviewed and/or approved by the New Jersey Department of Agriculture. The costs
				associated with providing meals may be included in the certified actual cost
				per student if the following requirements are met:
1. Nonprofit APSSDs shall:
i. Ensure the menu is approved by the New
				Jersey Department of Agriculture;
ii. Apply for and receive funding from the
				Child Nutrition Program administered by the New Jersey Department of
				Agriculture;
iii. Charge students
				for a reduced and/or paid meal; and
iv. Not have total food service costs, net of
				the reimbursement and/or sales pursuant to (a)1iii above, that exceed the
				maximum daily price schedule for a high school published annually by the New
				Jersey Department of Agriculture. Excess expenditures are non-allowable costs,
				except for where they are solely attributable to substitutions to meals when
				the disability restricts the child's diet.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 19 - EMERGENCY STATE AID AND RESIDENCY DETERMINATION › Section 6A:23A-19.1 - Emergency aid

Current through Register Vol. 56, No. 14, July 15, 2024
(a) For the purposes of this subchapter, a
				district board of education does not include an educational services commission
				or jointure commission.
(b) A
				district board of education may request emergency aid pursuant to
				N.J.S.A.
				18A:58-11 as follows:
1. The district board of education shall
				submit to the executive county superintendent as follows:
i. A resolution that indicates the specific
				requested amount of emergency aid and identifies the emergency condition that
				exists within the school district;
ii. A detailed statement about the emergency
				condition, which indicates the reason why the condition was unforeseeable
				and/or why the costs associated with the condition were
				unforeseeable;
iii. The board
				secretary's latest monthly financial report, accompanied by a statement showing
				the projected end-of-the-year general fund free balance and a detailed
				accounting of how the emergency aid will be expended; and
iv. A statement included in the board's
				minutes that no other funds can be reallocated within the existing budget for
				the emergency condition without adversely impacting the district board of
				education's ability to meet the New Jersey Student Learning
				Standards.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 19 - EMERGENCY STATE AID AND RESIDENCY DETERMINATION › Section 6A:23A-19.2 - Method of determining the district of residence

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The
				district of residence for school funding purposes shall be determined according
				to the following criteria:
1. The "present
				district of residence" of a child in a residential State facility, defined in
				N.J.S.A.
				18A:7F-45 and referred to in the first
				paragraph of
				N.J.S.A.
				18A:7B-12.b, means the New Jersey district of
				residence of the child's parent(s) or guardian(s) as of the last school day
				prior to October 16.
2. The
				"present district of residence" of a child placed by a State agency in a group
				home, skill development home, approved private school for students with
				disabilities or out-of-State facility, also referred to in
				N.J.S.A.
				18A:7B-12.b means the New Jersey district of
				residence of the child's parent(s) or guardian(s) as of the date of the child's
				most recent placement by the State agency. In subsequent school years spent in
				the educational placement made by a State agency, the child's "present district
				of residence" shall be determined in the same manner as for a child in a
				residential State facility as set forth in (a)1 above.
3. If the State becomes the child's legal
				guardian after the date of the child's initial placement by a State agency, the
				State will assume financial responsibility for the child's educational costs in
				subsequent school years.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 19 - EMERGENCY STATE AID AND RESIDENCY DETERMINATION › Section 6A:23A-19.3 - Address submission for determining the district of residence

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The
				address submitted to the Department for determining the district of residence
				for school funding purposes for a child described below shall be the address
				defined below:
1. If the State has custody of
				the child or if a court or the State has appointed a third party as the
				custodian of the child, the present address of the parent(s) or guardian(s)
				with whom the child resided immediately prior to his or her most recent
				admission to a State facility or placement by a State agency shall be
				submitted. If the child resides in a resource family home, the present address
				of the resource family parent(s) shall be submitted pursuant to
				18A:7B-12.
2. If the child's parents are divorced with
				joint guardianship, the present address of the individual parent with whom the
				child resided as of the date required by
				6A:23A-19.2(a)1 
				or 2 shall be submitted.
3. If the
				child's parents are divorced with joint guardianship and the child resides with
				each parent equally, the present address of both the child's father and mother
				as of the date required by
				6A:23A-19.2(a)1 
				or 2 shall be submitted.
4. If the
				child's sole parent or legal guardian resides in a State facility, the State
				will assume financial responsibility for the child's educational costs until
				such time as the parent or guardian no longer resides in the State
				facility.
5. If the child resides
				in a non-resource family home with a relative for less than one year
				immediately prior to the child's most recent admission to a State facility or
				most recent placement by a State agency, the present address of the child's
				parent(s) or guardian(s) at the time this placement is submitted.
6. If the child resides in a non-resource
				family home with a relative pursuant to
				N.J.S.A.
				18A:38-1.d for one or more years immediately
				prior to the child's most recent admission to a State facility or most recent
				placement by a State agency, the present address of the child's relative(s) at
				the time of this placement is submitted.
7. If the child is age 18 or older or has
				been legally emancipated; and has lived on his or her own before the initial
				placement, the present address of the child as of the date required by
				N.J.A.C.
				6A:23A-19.2(a)1  or 2 is
				submitted.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 20 - PURCHASE AND LOAN OF TEXTBOOKS › Section 6A:23A-20.1 - Eligibility

Current through Register Vol. 56, No. 14, July 15, 2024
(a) For the
				purposes of this subchapter, a district board of education does not include an
				educational services commission or jointure commission.
(b)
									18A:58-37.1 et seq. requires each
				district board of education in which a nonpublic school is located, to purchase
				and to loan, without charge, upon individual requests, textbooks to students in
				the nonpublic school or schools located within the school district when such
				students are residents of the State.
(c) Children who are enrolled in a nonpublic
				school whose parents or legal guardians do not maintain a residence in this
				State are not eligible to receive such textbooks. Children who are enrolled in
				a nonpublic school whose tuition is paid by a district board of education are
				not eligible to receive such textbooks.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 20 - PURCHASE AND LOAN OF TEXTBOOKS › Section 6A:23A-20.2 - Responsibility of the district board of education

Current through Register Vol. 56, No. 14, July 15, 2024
A district board of education shall distribute to all
				  students on an equitable basis existing book stocks and newly purchased
				  textbooks purchased pursuant to
				  18A:58-37.1 et seq. A district
				  board of education shall not discriminate against students in either public or
				  nonpublic schools.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 20 - PURCHASE AND LOAN OF TEXTBOOKS › Section 6A:23A-20.3 - Individual requests

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Individual
				written requests signed by the parent(s) or legal guardian(s) of nonpublic
				school students for the loan of textbooks are addressed to the district board
				of education in which the nonpublic school is located.
(b) Individual requests are submitted
				directly to the district board of education in which the nonpublic school is
				located or to the nonpublic school. In the latter case, the nonpublic school
				official shall forward such requests collectively to the district board of
				education.
(c) Individual requests
				are due on or before March 1 preceding the school year.
(d) A district board of education shall
				purchase textbooks in accordance with district board of education policy and
				purchasing practices.
(e) Students
				attending public schools are not required to submit such requests.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 20 - PURCHASE AND LOAN OF TEXTBOOKS › Section 6A:23A-20.4 - Ownership and storage of textbooks

Current through Register Vol. 56, No. 14, July 15, 2024
(a) All
				textbooks purchased under the provisions of
				18A:58-37.1 et seq. remain the
				property of the district board of education, which shall indicate such
				ownership in each book by a label.
(b) The district board of education shall be
				responsible for the receipt of the textbooks from the vendor and inventory of
				such textbooks.
(c) The district
				board of education may require that the textbooks be returned to the district
				board of education at the end of the school year, or may enter into agreements
				with the nonpublic schools to store such books. In the event of such an
				agreement, the district board of education shall not pay storage charges of any
				kind to a nonpublic school for this service.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 20 - PURCHASE AND LOAN OF TEXTBOOKS › Section 6A:23A-20.5 - Accounting entries

Current through Register Vol. 56, No. 14, July 15, 2024
(a)
				Expenditures for the purchase of textbooks may include the cost of freight or
				postage for transporting such books from the vendor to the district board of
				education.
(b) The district board
				of education shall enter the cost of textbooks for students enrolled in the
				public schools in the general current expense fund in the account designated in
				the minimum chart of accounts.
(c)
				The district board of education shall enter the cost of textbooks for nonpublic
				school students in the special revenue fund in the account designated in the
				minimum chart of accounts. The district board of education shall record State
				aid received pursuant to
				18A:58-37.1 et seq. separately in
				the special revenue fund as State aid.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 20 - PURCHASE AND LOAN OF TEXTBOOKS › Section 6A:23A-20.6 - Charge for textbook loss or damage

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Each district
				board of education shall make reasonable rules and regulations governing the
				loan of textbooks, which may contain requirements for reimbursement by students
				to the district board of education for damage, loss, or destruction of the
				loaned textbooks.
(b) Such rules
				and regulations are applicable to both public and nonpublic school
				students.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 21 - MANAGEMENT OF PUBLIC SCHOOL CONTRACTS › Section 6A:23A-21.1 - Change orders and open-end contracts

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Changes in
				quantities, work performed, services rendered, materials, supplies, or
				equipment delivered or provided shall not be authorized, permitted, or
				accepted, except by the procedures established in this section. All change
				orders are subject to N.J.A.C. 5:30-11 as applicable, and the following:
1. Each change order shall be in writing and
				shall be numbered consecutively (beginning with the number one) for each
				project or contract;
2. Change
				orders that result in payment reduction below the originally contracted price
				may be made by locally established procedure, provided that any change orders
				increasing costs on the same contract shall include reference to such
				reductions;
3. Quantities of items
				or work shall not be changed in such a manner as to nullify the effect of the
				competitive determination of lowest responsible price that was made at the time
				of contract award, provided that at said time the changes could have been
				reasonably foreseen; and
4.
				Responsibility required by this section to be exercised specifically by the
				district board of education or charter board of trustees may not be delegated.
				In those instances in which authority is to be exercised by a school official,
				the authority, responsibility, and required procedures should be clearly
				spelled out in advance, by resolution.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 21 - MANAGEMENT OF PUBLIC SCHOOL CONTRACTS › Section 6A:23A-21.2 - Acceptance of bonds under the Public School Contracts Law

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A district
				board of education or charter school board of trustees may require the
				following bonds, as authorized by
				18A:18A-23 to 25:
1. A performance bond;
2. A bid bond; and/or
3. A labor and material bond.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 21 - MANAGEMENT OF PUBLIC SCHOOL CONTRACTS › Section 6A:23A-21.3 - Public sale of bonds

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A district
				board of education may accept a financial surety bond in lieu of a certified,
				cashier's, or treasurer's check as a bid deposit pursuant to
				N.J.S.A.
				18A:24-41.a, and in accordance with the rule
				adopted by the Local Finance Board at
				N.J.A.C.
				5:30-2.10.
(b) A district board of education may choose
				to conduct the public sale of bonds through the submission of electronic bids
				or proposals, as authorized at
				N.J.S.A.
				18A:24-36.a, and in accordance with the rules
				adopted by the Department of Community Affairs at
				N.J.A.C.
				5:30-2.9 and 2.10.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 21 - MANAGEMENT OF PUBLIC SCHOOL CONTRACTS › Section 6A:23A-21.4 - Contracts for behind-the-wheel driver education

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A
				district board of education or charter school board of trustees shall negotiate
				or award by resolution at a public meeting contracts with private driver
				education schools providing behind-the-wheel driver education for any term not
				exceeding in the aggregate three years, pursuant to
				N.J.S.A.
				18A:18A-42.i, without public advertising for
				bids. The district board of education or charter school board of trustees shall
				indicate in such resolution the private driver education school is required to
				provide behind-the-wheel driver education that is substantially equivalent to
				that provided by the district board of education or charter school board of
				trustees at less cost than current or other proposed programs.
(b) A district board of education or charter
				school board of trustees shall negotiate or award such contracts with approved
				private driver education schools. A driver education school holding a current
				license or certificate of approval issued by the Chief Administrator of the
				Motor Vehicle Commission is considered approved by the Commissioner of
				Education for the purpose of providing behind-the-wheel driver education. The
				district board of education or charter school board of trustees shall obtain
				from the private driver education school a copy of such current license or
				certificate of approval and maintain the copy on file with the
				contract.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 21 - MANAGEMENT OF PUBLIC SCHOOL CONTRACTS › Section 6A:23A-21.5 - Joint purchasing systems

Current through Register Vol. 56, No. 14, July 15, 2024
A district board of education or charter school board of
				  trustees may by resolution establish joint purchasing systems pursuant to
				  40A:11-11. Such joint purchasing
				  system is effective only upon approval of the Director of the Division of Local
				  Government Services in the Department of Community Affairs.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 21 - MANAGEMENT OF PUBLIC SCHOOL CONTRACTS › Section 6A:23A-21.6 - Multi-year leasing

Current through Register Vol. 56, No. 14, July 15, 2024
A district board of education or charter school board of
				  trustees shall execute multi-year leases only as authorized by the Public
				  School Contracts Law at
				  N.J.S.A.
				  18A:18A-42.f and 18A:20-4.2(f) and in
				  accordance with rules promulgated by the Department of Community Affairs at
				  N.J.A.C. 5:34-3.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 22 - FINANCIAL OPERATIONS OF CHARTER SCHOOLS › Section 6A:23A-22.1 - Definitions

Current through Register Vol. 56, No. 14, July 15, 2024
The words and terms as used in this subchapter are defined
				  in 6A:23A-15.1.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 22 - FINANCIAL OPERATIONS OF CHARTER SCHOOLS › Section 6A:23A-22.2 - Bookkeeping and accounting for charter schools

Current through Register Vol. 56, No. 14, July 15, 2024
A charter school board of trustees shall comply with GAAP
				  and other requirements and provisions as set forth in N.J.A.C.
				  6A:23A-16.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 22 - FINANCIAL OPERATIONS OF CHARTER SCHOOLS › Section 6A:23A-22.3 - Certification

Current through Register Vol. 56, No. 14, July 15, 2024
A charter school board of trustees shall employ or contract
				  with a person who holds a New Jersey standard or provisional school business
				  administrator certificate in accordance with
				  N.J.A.C.
				  6A:9B-12.7 to oversee fiscal operations of
				  the charter school.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 22 - FINANCIAL OPERATIONS OF CHARTER SCHOOLS › Section 6A:23A-22.4 - Financial requirements

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A charter
				school board of trustees may incur debt for a period no greater than 12 months
				except:
1. During the first year the charter
				school is approved when the debt is incurred by the charter school board of
				trustees for a period no longer than January 15 of the preceding school year to
				June 30 of the first school year of the charter; and
2. For all other years the charter school is
				approved when the debt incurred by the charter school board of trustees for a
				period of 12 months or greater is:
i. Fully
				secured by the value of the real property or other asset, so the total value of
				all such debt does not exceed the total appraised value of the property or
				asset by which the debt is secured; and
ii. Non-recourse to the charter
				school.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 22 - FINANCIAL OPERATIONS OF CHARTER SCHOOLS › Section 6A:23A-22.5 - Public school contract law

Current through Register Vol. 56, No. 14, July 15, 2024
(a) A charter
				school board of trustees shall be subject to the provisions of the public
				school contracts law,
				18A:18A-1 et seq.
(b) Any agency, corporation, person, or
				entity that enters into a contract or agreement on behalf of a charter school
				to provide administrative, educational, or other services shall be subject to
				the provisions of the public school contract law,
				N.J.S.A.
				18A:18A-1 et seq.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 22 - FINANCIAL OPERATIONS OF CHARTER SCHOOLS › Section 6A:23A-22.7 - Charter school response to Office of Fiscal Accountability and Compliance (OFAC) investigation report

Current through Register Vol. 56, No. 14, July 15, 2024
(a) Any charter
				school 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 charter
				school board of trustees no later than 30 days after receipt of the
				findings.
(b) Within 30 days of the
				public meeting required in (a) above, the charter school board of trustees
				shall adopt a resolution certifying that 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 board of trustees.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 22 - FINANCIAL OPERATIONS OF CHARTER SCHOOLS › Section 6A:23A-22.8 - 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,
				charter schools shall require each charter school employee to report to a
				central location(s) and produce picture identification and sign for release of
				his or her paycheck or direct deposit voucher. The charter school may exclude
				per diem substitutes from the required verification.
(b) Picture identification shall be in the
				form of a charter school 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/lead
				person shall designate an appropriately qualified staff member to match the
				picture identification to the employee 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 such time that the
				payee/charter school employee can produce 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/lead person shall submit a
				certification of compliance, in a form prescribed by the Department, to the
				executive county superintendent. Verification of the charter school's
				compliance with the provisions of this section will be required as part of the
				annual audit.
New Jersey Administrative Code › Title 6A - EDUCATION › Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES › Subchapter 22 - FINANCIAL OPERATIONS OF CHARTER SCHOOLS › Section 6A:23A-22.9 - Board of trustees expenditures for non-employee activities, meals, and refreshments

Current through Register Vol. 56, No. 14, July 15, 2024
(a) The following 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-charter school" employees (for example, parents) that are paid
				from public funds.
2. "Dignitary"
				means a notable or prominent public figure; a high-level official; or one who
				holds a position of honor. A dignitary, for purposes of this section, is not a
				charter school employee or board of trustees member.