New Jersey Administrative Code
Title 6A - EDUCATION
Chapter 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES
Subchapter 9 - EXECUTIVE COUNTY SUPERINTENDENT BUDGET REVIEW PROCEDURES
Section 6A:23A-9.1 - Executive county superintendent budget review

Universal Citation: NJ Admin Code 6A:23A-9.1

Current through Register Vol. 56, No. 18, September 16, 2024

(a) A district board of education shall submit the budget application and all required supporting documentation as prescribed in this section to the executive county superintendent for review and approval.

(b) The executive county superintendent, as designated by the Commissioner, shall review and approve each district board of education's proposed budget prior to its advertisement, except when the Commissioner has granted authority to advertise prior to budget approval. The executive county superintendent shall approve budgets only when:

1. The base budget portion of the budget application and supporting documentation submitted by the district board of education includes measures to ensure curriculum and instruction are designed and delivered in a way that all students will have the opportunity to achieve the knowledge and skills defined by the New Jersey Student Learning Standards and that all proposed expenditures are suitable and appropriate for that purpose;

2. The base budget contains funds sufficient to meet all existing statutory and regulatory mandates; and

3. The base budget is within the applicable regional limit, pursuant to N.J.S.A. 18A:7F-5.

(c) In reaching a determination, the executive county superintendent's review shall include, but not be limited to, the following information and records:

1. The thoroughness and efficiency standards established pursuant to 18A:7F-46 and defined in 6A:23A-1.2;

2. Any progress report or other annual report required by the Commissioner regarding compliance with the quality performance indicators pursuant to 18A:7A-3 et seq., and N.J.A.C. 6A:30;

3. Pupil achievement or progress in meeting existing State assessment standards;

4. Annual independent audits and other external reviews by a State or Federal agency or reviews required by statute and regulation;

5. The Taxpayers' Guide to Education Spending;

6. The school performance report;

7. Contractual obligations;

8. The comprehensive maintenance plan pursuant to N.J.A.C. 6A:26-20; and

9. The section of long-range facilities plan (LRFP), submitted pursuant to N.J.S.A. 18A:7G-4, that includes the capital projects proposed in the budget.

(d) The executive county superintendent shall order any change(s) in proposed expenditures that is found unsuitable, inappropriate, or unreasonable, including administrative spending, pursuant to N.J.S.A. 18A:7F-5.

(e) The executive county superintendent shall not approve a base budget unless it includes the required annual maintenance amount, pursuant to N.J.A.C. 6A:26-20.4.

(f) The executive county superintendent shall annually review expenditures of each district board of education, pursuant to N.J.S.A. 18A:7F-5, and shall not predicate budget determinations on past practices. The executive county superintendent shall direct in the proposed budget, as appropriate, an increase, decrease, or elimination of expenditures contained in the prior year's approved budget.

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