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

Universal Citation: NJ Admin Code 6A:23A-22.9

Current through Register Vol. 56, No. 18, September 16, 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.

(b) Allowable expenditures for non-employee charter school board of trustees activities shall include:

1. All reasonable costs, including light meals and refreshments, directly related to activities that benefit students and are part of the instructional program, including expenditures for field trips and extracurricular programs that are not solely for entertainment. Nothing in this subsection shall preclude boards of trustees from using student activity funds or accepting donations to support student activities that are solely for student entertainment;

2. All reasonable costs directly related to activities of dignitaries and other "non-charter school" employees (for example, parents), including light meals, refreshments, and any other directly related expense. It is expected that expenditures for this purpose will be minimal and infrequent;

3. All reasonable costs of commencement and convocation activities for students; and

4. Expenditures related to charter school employees to the extent such employees are essential to the conduct of the activity.

(c) A charter school board shall, at a minimum, take actions regarding student activities as follows:

1. Pre-approve field trip destinations;

2. Establish dollar thresholds for awards to recognize special accomplishments; and

3. Establish a budget supported by general fund revenues for each category of activity in a non-discriminatory manner (for example, football, boys soccer, girls soccer, photography club). Student activity funds are excluded.

(d) Pursuant to N.J.S.A. 18A:11-12 and New Jersey Department of the Treasury, Office of Management and Budget Circular 16-11-OMB, Travel Regulations, and 11-09-OMB, Entertainment, Meals, and Refreshments, the following costs shall not be permitted using public funding:

1. Receptions, dinners, or other social functions held for or honoring any employee or group of employees of the charter school (for example, breakfast, luncheon, dinner, or reception for retirees or award recipients). This does not prohibit charter schools from honoring employees without a social function or using public funds to support reasonable costs of employee recognition awards (for example, teacher of the year awards, years of service awards). Use of public funds for reasonable costs of employee awards is a local discretionary expenditure;

2. Meals or refreshments served to guests at any athletic event or other games or contests; and

3. Expenses for alcoholic beverages.

(e) Documentation required to support activities, meals, and refreshments at charter school events shall be:

1. A description of the activity;

2. The purpose/justification of the activity, expressed in terms of the goal(s) or objective(s) of the charter school;

3. The make-up of the group participating in the activity; and

4. The names and titles of board members or employees included in the group.

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