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-9.10 - Executive county superintendent ongoing budget review

Universal Citation: NJ Admin Code 6A:23A-9.10

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

(a) Subsequent to voter or board of school estimate approval, as applicable, but prior to submission of the subsequent school district budget, the executive county superintendent shall:

1. Reexamine and monitor all school district budgets of the school districts within the county to identify any potential efficiencies in administrative operations or any excessive non-instructional expense(s) that was not identified during the initial budget review or is the result of subsequent events or new information. During the reexamination, the executive county superintendent shall consider the following:
i. The efficiency standards and efficient business practices established pursuant to 6A:23A-9.3;

ii. The school district's year-end board secretary's report;

iii. The school district's independent annual audits and CAFRs;

iv. Recent evaluations and progress reports of the five key components of school district effectiveness under NJQSAC;

v. The results of year-end financial procedures conducted pursuant to 6A:23A-9.1 1;

vi. Routine school district inspections made pursuant to N.J.S.A. 18A:7-8.a; and

vii. Other information or documentation obtained during the performance of the executive county superintendent's duties, pursuant to N.J.S.A. 18A:7-8; and

2. Notify in writing any school district with identified administrative inefficiencies and/or excessive non-instructional costs of the findings, and quantify the amounts by account that shall not be included in the school district's subsequent budget. The written notification shall state transfers shall not be made during the current budget year to the identified accounts.

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