N.J. Admin. Code § 5:30-3.3

Current through Register Vol. 56, No. 24, December 18, 2024

Section 5:30-3.3 - Examination of budget

(a) The Director shall examine the budget filed in the Division of Local Government Services with reference to all estimates of revenue and to the following appropriations:

1. Payment of interest and debt redemption charges;

2. Deferred charges and statutory expenditures;

3. Cash deficit of preceding year;

4. Reserve for uncollected taxes;

5. Other reserves and nondisbursement items.

(b) The Director shall also examine the budget for detail and accuracy of itemization and for compliance as to form, arrangement and content with the provisions of this chapter and the regulations of the Local Finance Board.

(c) A local unit may, by resolution, include any of the following dedications by rider in the budget of the local unit, without further approval of the Board or Director of the Division of Local Government Services. A copy of the adopted resolution shall be submitted to the Director. All such receipts shall be for the sole purpose for which the funds are intended.

1. Animal control;

2. State or Federal aid for maintenance of libraries;

3. Bequest, escheat;

4. Construction code fees due to the Hackensack Meadowlands Development Commission;

5. Outside employment of off-duty municipal police officers;

6. Unemployment compensation insurance;

7. Reimbursement of sale of gasoline to State automobiles;

8. State training fees--Uniform Construction Code Act;

9. Older Americans Act--program income;

10. Municipal Alliance on Alcoholism and Drug Abuse--program income;

11. Tax appeal filing fees collected by the county boards of taxation;

12. Sanitary landfill closure trust fund;

13. Surcharges and convenience fees as permitted for electronic receipt transactions pursuant to N.J.A.C. 5:30-9.9, the dedicated trust fund account for which shall be entitled "Electronic Receipt Fees"; and

14. For Urban Enterprise Zone municipalities, any funds received from the enterprise zone assistance fund pursuant to N.J.S.A. 52:27H-88.

(d) A county budget request cap workbook for each county entity shall accompany every county budget submitted to the Director for review, in such a manner as determined by the Director. No county shall be authorized to adopt its annual budget unless the budget request cap workbook for each county entity is completed and demonstrates compliance with the county budget request cap law. The county entity budget request cap workbook must display both the percentage and dollar amounts by which the property tax-funded budget request has increased as a result of the base year adjustment.

N.J. Admin. Code § 5:30-3.3

As amended, R.1978 d.240, eff. 7/21/1978.
See: 10 New Jersey Register 223(b), 10 New Jersey Register 319(a).
As amended, R.1982 d.186, eff. 6/21/1982.
See: 14 New Jersey Register 301(a), 14 New Jersey Register 654(a).
(c)6 and 7 added.
Amended by R.1998 d.307, effective 6/15/1998.
See: 30 New Jersey Register 1123(a), 30 New Jersey Register 2204(b).
Rewrote (c).

Amended by 55 N.J.R. 1690(a), effective 8/7/2023