New Jersey Administrative Code
Title 5 - COMMUNITY AFFAIRS
Chapter 30 - LOCAL FINANCE BOARD
Subchapter 4 - CAPITAL BUDGETS AND CAPITAL IMPROVEMENT PROGRAMS
Section 5:30-4.2 - Definitions
Current through Register Vol. 56, No. 18, September 16, 2024
The following words and terms, when used in this subchapter, shall have the following meanings unless the context clearly indicates otherwise.
"Annual budget" means the Official Budget required to be adopted by the Local Budget Law, and which for purposes of this subchapter includes a separate section known as the Capital Budget and Capital Improvement Program.
"Capital budget" means the first year of a capital program.
"Capital program" means a moving, multi-year plan and schedule for capital projects, including prospective financing sources and, when pertinent, first year operating costs and savings.
"Capital project" means any of the following, with an expected useful life of five years or more and a prospective individual or (when added to the cost of other such items as are listed below) cumulative cost in any year of $ 25,000 or more, regardless of the financing sources:
1. Acquisition and/or development of land;
2. Acquisition of major equipment, furniture, or other personal property;
3. Acquisition, construction, improvement and/or renovation of buildings, roads, utilities, structures, improvements or public works;
4. Any other matter described in 40A:2-22;
"Director" means the Director of the Division of Local Government Services or his designated representative.
"Financing sources" means any of the following, in any combination, from which moneys are provided to finance capital projects:
"Local unit" means any county or municipality.