New Jersey Administrative Code
Title 6A - EDUCATION
Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES
Subchapter 13 - BUDGET TRANSFERS AND DEFICITS
Section 6A:23A-13.1 - Commissioner-adjusted tax levies; Commissioner budget reallocations and directives; and transfers

Transfers from line accounts that include expenditures and/or reallocations directed by the Commissioner shall be prohibited unless approved in writing by the executive county superintendent and in accordance with N.J.S.A. 18A:22-8.1 and N.J.A.C. 6A:23A-13.3. District boards of education shall submit to the executive county superintendent written requests for transfers, including the amount to be transferred, the account(s) to be reduced, the account(s) to be increased, and the purpose and justification. Transfers shall not be requested or made prior to December 1 of the applicable budget year and shall be approved only for an emergent circumstance(s).