New Jersey Administrative Code
Title 6A - EDUCATION
Chapter 26 - EDUCATIONAL FACILITIES
Subchapter 20 - COMPREHENSIVE MAINTENANCE PLANS
Section 6A:26-20.4 - Required maintenance expenditures

Universal Citation: NJ Admin Code 6A:26-20.4

Current through Register Vol. 56, No. 6, March 18, 2024

(a) Expenditures for required maintenance activities set forth in 6A:26-20.3 shall qualify as investments in maintenance for purposes of calculating the required maintenance expenditure in (d) and (e) below, the annual required maintenance budget amount pursuant to 6A:26-20.8, and the maintenance factor (M) in 18A:7G-9.

(b) Expenditures that qualify as required maintenance include supplies and materials, contracted labor, and salaries of school district employees who are exclusively dedicated to the performance of required maintenance activities or for the payment of contracts for required maintenance.

1. When school district personnel who are not exclusively dedicated to the performance of required maintenance activities perform required maintenance activities, school districts may credit that portion of the salaries of such personnel to required maintenance expenditures where task-specific documentation of such activities is available and subject to audit.

(c) School districts shall maintain their accounting records for required maintenance at the school-facility level and report the final expenditures by school facility in the school district's comprehensive annual financial report. School districts shall have available the expenditure records, detailed by school facility, for verification by the school district auditor.

(d) Beginning in the fourth year after occupancy of a school facility that was funded as a school facilities project under EFCFA, the required maintenance expenditure shall be equal to or exceed 0.2 percent of the related school facility's replacement cost per year.

(e) For existing school facilities for which a school district seeks State facilities aid pursuant to EFCFA for rehabilitation or alteration, the required maintenance expenditure shall be equal to or exceed two percent of its replacement cost over the previous 10 years.

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