N.J. Admin. Code Tit. 6A, ch. 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES

  1. Subchapter 1 - PURPOSE, SCOPE, AND DEFINITIONS (§ 6A:23A-1.1 to 6A:23A-1.2)
  2. Subchapter 2 - EXECUTIVE COUNTY SUPERINTENDENT OF SCHOOLS (§ 6A:23A-2.1 to 6A:23A-2.7)
  3. Subchapter 3 - ADMINISTRATOR AND DISTRICT BOARD OF EDUCATION MEMBER ACCOUNTABILITY (§ 6A:23A-3.1 to 6A:23A-3.4)
  4. Subchapter 4 - SCHOOL DISTRICT FISCAL ACCOUNTABILITY (§ 6A:23A-4.1 to 6A:23A-4.4)
  5. Subchapter 5 - ADDITIONAL MEASURES TO ENSURE EFFECTIVE AND EFFICIENT EXPENDITURES OF DISTRICT FUNDS (§ 6A:23A-5.1 to 6A:23A-5.9)
  6. Subchapter 6 - CONDITIONS FOR THE RECEIPT OF STATE AID (§ 6A:23A-6.1 to 6A:23A-6.13)
  7. Subchapter 7 - SCHOOL DISTRICT TRAVEL POLICIES AND PROCEDURES (§ 6A:23A-7.1 to 6A:23A-7.13)
  8. Subchapter 8 - ANNUAL BUDGET DEVELOPMENT AND SUBMISSION (§ 6A:23A-8.1 to 6A:23A-8.7)
  9. Subchapter 9 - EXECUTIVE COUNTY SUPERINTENDENT BUDGET REVIEW PROCEDURES (§ 6A:23A-9.1 to 6A:23A-9.11)
  10. Subchapter 10 - UNUSED TAX AUTHORITY (BANKED CAP) (§ 6A:23A-10.1 to 6A:23A-10.3)
  11. Subchapter 11 - TAX LEVY GROWTH LIMITATION (§ 6A:23A-11.1 to 6A:23A-11.4)
  12. Subchapter 12 - TAX LEVY GROWTH LIMITATION; SEPARATE VOTER APPROVAL (§ 6A:23A-12.1 to 6A:23A-12.13)
  13. Subchapter 13 - BUDGET TRANSFERS AND DEFICITS (§ 6A:23A-13.1 to 6A:23A-13.3)
  14. Subchapter 14 - RESERVE ACCOUNTS (§ 6A:23A-14.1 to 6A:23A-14.5)
  15. Subchapter 15 - STATE AID CALCULATIONS AND AID ADJUSTMENTS FOR CHARTER SCHOOLS (§ 6A:23A-15.1 to 6A:23A-15.4)
  16. Subchapter 16 - DOUBLE-ENTRY BOOKKEEPING AND GAAP ACCOUNTING (§ 6A:23A-16.1 to 6A:23A-16.15)
  17. Subchapter 17 - TUITION PUBLIC SCHOOLS (§ 6A:23A-17.1 to 6A:23A-17.7)
  18. Subchapter 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES (§ 6A:23A-18.1 to 6A:23A-18.23)
  19. Subchapter 19 - EMERGENCY STATE AID AND RESIDENCY DETERMINATION (§ 6A:23A-19.1 to 6A:23A-19.3)
  20. Subchapter 20 - PURCHASE AND LOAN OF TEXTBOOKS (§ 6A:23A-20.1 to 6A:23A-20.6)
  21. Subchapter 21 - MANAGEMENT OF PUBLIC SCHOOL CONTRACTS (§ 6A:23A-21.1 to 6A:23A-21.6)
  22. Subchapter 22 - FINANCIAL OPERATIONS OF CHARTER SCHOOLS (§ 6A:23A-22.1 to 6A:23A-22.15)

Notes

N.J. Admin. Code Tit. 6A, ch. 23A
CHAPTER SOURCE AND EFFECTIVE DATE:
R.2017 d.089, R.2017 d.088, effective April 6, 2017.
See: 48 N.J.R. 2665(a), 48 N.J.R. 2719(a), 49 N.J.R. 1038(a), 49 N.J.R. 1079(a).
CHAPTER HISTORICAL NOTE:
Chapter 23A, Administrative Cost Limits, Transfers, and Budget Development, was adopted as Special New Rules by R.2005 d.17, effective December 7, 2004. See: 37 N.J.R. 136(a).
Chapter 23A, Administrative Cost Limits, Transfers, and Budget Development, was readopted as R.2005 d.411, effective October 27, 2005. See: 37 N.J.R. 2278(a), 37 N.J.R. 4403(a).
Chapter 23A, Administrative Cost Limits, Transfers, and Budget Development, was repealed by R.2006 d.361, effective October 2, 2006. See: 38 N.J.R. 2333(a), 38 N.J.R. 4178(b).
Chapter 23A, Fiscal Accountability, Efficiency and Budgeting Procedures, was adopted as special new rules by R.2008 d.212, effective July 1, 2008. See: 40 N.J.R. 4610(a).
Subchapter 2, Executive County Superintendent of Schools, Subchapter 4, School District Fiscal Accountability, Subchapter 7, School District Travel Policies and Procedures, Subchapter 8, Annual Budget Development and Submission, Subchapter 10, Spending Growth Limitation, Subchapter 11, Tax Levy Growth Limitation, Subchapter 12, Commissioner Waivers of Tax Levy Growth Limitation; Separate Voter Approval, Subchapter 13, Budget Transfers, Underestimated Surplus and Deficits, Subchapter 14, Reserve Accounts and Subchapter 15, State Aid Calculations and Aid Adjustments for Charter Schools, were adopted as special new rules by R.2009 d.35, effective December 18, 2008. See: 41 N.J.R. 642(a).
Chapter 23A, Fiscal Accountability, Efficiency and Budgeting Procedures, was readopted as R.2009 d.394, effective November 25, 2009. See: 41 N.J.R. 2381(a), 41 N.J.R. 4721(a).
Subchapter 16, Double Entry Bookkeeping and GAAP Accounting, was recodified from N.J.A.C. 6A:23-2; Subchapter 17, Tuition Public Schools, was recodified from N.J.A.C. 6A:23-3; Subchapter 18, Tuition for Private Schools for Students with Disabilities, was recodified from N.J.A.C. 6A:23-4; Subchapter 19, State Aid, was recodified from N.J.A.C. 6A:23-5 and renamed Emergency State Aid and Residency Determination; Subchapter 20, Purchase and Loan of Textbooks, was recodified from N.J.A.C. 6A:23-6; Subchapter 21, Management of Public School Contracts, was recodified from N.J.A.C. 6A:23-7; and Subchapter 22, Financial Operations of Charter Schools, was recodified from N.J.A.C. 6A:23-9by R.2009 d.395, effective December 21, 2009. See: 41 N.J.R. 2850(a), 41 N.J.R. 4706(a).
In accordance with N.J.S.A. 52:14B-5.1b, Chapter 23A, Fiscal Accountability, Efficiency and Budgeting Procedures, was scheduled to expire on November 25, 2016. See: 43 N.J.R. 1203(a).
Chapter 23A, Fiscal Accountability, Efficiency and Budgeting Procedures, was renamed Fiscal Accountability, Efficiency, and Budgeting Procedures by R.2017 d.089, and readopted as R.2017 d.089 and R. 2017 d.088, effective April 6, 2017. As a part of R.2017 d.089, Subchapter 1, Purpose, Scope and Definitions, was renamed Purpose, Scope, and Definitions, Subchapter 3, Administrator and Board Member Accountability, was renamed Administrator and District Board of Education Member Accountability, Subchapter 10, Spending Growth Limitation, was renamed Unused Tax Authority (Banked Cap), Subchapter 12, Commissioner Waivers of Tax Levy Growth Limitation; Separate Voter Approval, was renamed Tax Levy Growth Limitation; Separate Voter Approval, Subchapter 13, Budget Transfers, Underestimated Surplus and Deficits, was renamed Budget Transfers and Deficits. As a part of R.2017 d.088, Subchapter 16, Double Entry Bookkeeping and GAAP Accounting, was renamed Double-Entry Bookkeeping and GAAP Accounting. See: Source and Effective Date. See, also, section annotations.

CHAPTER AUTHORITY:

N.J.S.A. 18A:4-15; P.L. 2006, c. 15; P.L. 2007, c. 53; P.L. 2007 c. 62; P.L. 2007, c. 63; P.L. 2007, c. 260; P.L. 2008, c. 36; P.L. 2008, c. 37; P.L. 2009, c. 19; P.L. 2010, c. 39; P.L. 2010, c. 44; P.L. 2010, c. 49; P.L. 2010, c. 121; P.L. 2011, c. 202; P.L. 2012, c. 78; P.L. 2013, c. 173; P.L. 2013, c. 280; P.L. 2015, c. 46; and P.L. 2015, c. 157.

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