Title 52, Title 52: STATE GOVERNMENT, DEPARTMENTS AND OFFICERS

52:27BB-12. Legal assistance The Attorney-General of the State shall render, without additional compensation, such legal services as the director or the board may request for the discharge of their duties. L.1947, c. 151, p. 650, s. 12.

52:27BB-13. Meetings; proceedings The board shall hold regular meetings each year, as follows: On the third Monday in January, April, July and October. Special meetings may be convened at the call of the director or a majority of the members. The director and a majority of the me…

52:27BB-14 Hearings; rules of procedure. 14. The board shall adopt rules of procedure to govern hearings and other proceedings before the board. The board may hold hearings at the office of the director, or any other place convenient to the parties. The rules of procedure adopted…

52:27BB-15. Appeals from determinations of the director A person, including a taxpayer or citizen, aggrieved by a determination made or an order issued by the director may apply to the board for a review and redetermination. Application for review and redetermination shall be fil…

52:27BB-16. Compulsory process The director or the board, as the case may be, may issue subpoenas to compel the attendance and testimony of witnesses and the production of books, papers, accounts or other documents, in any hearing, investigation or other proceeding. A subpoena ma…

52:27BB-17. Enforcement of process If a person subpoenaed or ordered under the provisions of section sixteen fails to obey the subpoena, submit to examination, answer legal and pertinent questions, or produce books, papers, accounts or other documents when ordered, the director m…

52:27BB-18. Issuance of orders; compliance The director may issue instructions and orders to a sinking fund commission of a political subdivision or governing body, as the case may be, requiring compliance with the requirements of law and the regulations of the board. Each order …

52:27BB-19. Enforcement of orders Orders of the director may be enforced by a proceeding in lieu of prerogative writ or by an action for injunctive relief in appropriate cases, or by an action to compel the specific performance by the officers or governing bodies of political sub…

52:27BB-2. Definitions As used in this act, unless the context indicates otherwise: "Department" means the State Department of Community Affairs. "Commissioner" means the Commissioner and head of the State Department of Community Affairs. "Division" means the Division of Local Fi…

52:27BB-20. Judicial review The provisions of this act shall not be construed to prevent the judicial review of an order of the director after exhaustion of the remedy provided by section fifteen. L.1947, c. 151, p. 653, s. 20. Amended by L.1953, c. 49, p. 888, s. 54.

52:27BB-21. Certifications as evidence The official documents, orders and proceedings when certified to by the director shall be evidence in the courts of the State. The director may make a reasonable charge for copies of such records. L.1947, c. 151, p. 653, s. 20.

52:27BB-22. Certified and attested copies of records relating to bond issues The director shall receive and preserve as public records the certified copies of the procedures and other papers filed with the division in connection with bond issues. Upon request, the director shall …

52:27BB-23. Duty of local officers It shall be the duty of the governing body and officers of a political subdivision of the State to co-operate with the director and the board toward giving effect to the purposes of this act, and the powers and duties of the division. L.1947, c.…

52:27BB-24. Authority of director as to budget; reduction in rate of interest; powers of county board of taxation The director may inquire into any item of budget or certification of requirements and may order any item required by law to be raised by taxation for municipal, count…

52:27BB-25. Director not to issue order with respect to budget in certain cases Whenever the board shall be functioning as the municipal finance commission in any municipality pursuant to the provisions of law, the director may issue no order with respect to the budget or the tax…

52:27BB-26. Purpose of article The purpose of this article is to make provision for modernized practices of fiscal administration in local government. L.1947, c. 151, p. 655, s. 26.

52:27BB-27. Uniform accounting systems The board shall, after careful study and investigation of accounting requirements, prescribe uniform accounting systems for municipalities and counties, and may, from time to time, revise or amend such systems. The board may classify municip…

52:27BB-28. Rules and regulations as to accounting methods The board may promulgate rules and regulations for the proper use of uniform accounting systems and for proper accounting methods. L.1947, c. 151, p. 655, s. 28.

52:27BB-29. Account books and forms The board may have prepared account books, blank forms and other accounting materials for use in uniform accounting systems and may furnish them at cost to municipalities and counties. L.1947, c. 151, p. 656, s. 29.

52:27BB-3. Arrangement and headnotes The arrangement of the sections of this act have been made for the purpose of convenience, reference and order, and except where the context indicates otherwise, no implication or presumption of a legislative construction is to be drawn theref…

52:27BB-30. Installations of accounting systems The director may make installations of uniform accounting systems prescribed by the board at the request of the governing body of a municipality or county, and may make installations on his own motion with or without the consent of …

52:27BB-31. Instruction and consultation Where the director installs accounting systems he shall supply without additional charge reasonable instruction and consultation in the use of the system and in proper accounting methods. So far as possible, instruction and consultation sh…

52:27BB-32. Systems of financial administration The board may prescribe systems of financial administration for municipalities and counties. Systems may be prescribed for a group or class of municipalities or counties having similar requirements, and separate systems may be presc…

52:27BB-33. Advisory committees The board may appoint special or standing advisory committees to render advice and consultation to the director and to the board in the preparation, operation and revision of uniform accounting systems and systems of financial administration. An ad…

52:27BB-34. Form of reports and financial statements The board shall prescribe the forms upon which financial statements and other reports pertaining to local financial affairs shall be made. The director shall supply forms to local officers at least thirty days prior to the date…

52:27BB-35. Audits; authority of board The board shall promulgate rules and regulations governing the method, scope and procedure of regular audits of the financial affairs of municipalities and counties. Regulations shall prescribe the form and content of the audit report and sh…

52:27BB-36. Audits by department Whenever the director finds that the financial affairs of a municipality or county require special supervision, he may require that the regular audits of such municipality or county be made only by the auditing staff of the division. In such cases…

52:27BB-37. Rejection of audit report If the director finds that an audit report as filed is incomplete or inaccurate; was not made in accordance with the regulations promulgated by the board; or does not reflect the true financial condition of the municipality or county, he may:…

52:27BB-38. Examination of sinking fund The director shall examine and audit the books, papers, securities and moneys in the custody of the sinking fund commission of a political subdivision. Examination and audit shall be made at least once every two years and oftener if the dir…

52:27BB-39. Duty of sinking fund commission A sinking fund commission of a political subdivision shall at the request of the director produce its books, papers, securities and moneys, and all other records pertaining to its business. The sinking fund commission shall cooperate wi…

52:27BB-4. Act is a revision This act is a revision of the statutory law repealed by sections ninety-seven and ninety-eight of this act. L.1947, c. 151, p. 649, s. 4.

52:27BB-40. Sinking fund; recommendation by the director The director shall examine the report of audit of a sinking fund commission and may make such recommendations pertaining to the management and administration of the affairs of the sinking fund commission as he finds desirab…

52:27BB-41. Sinking funds; enforcement of recommendations If after forty-five days following filing of notice and statement of recommendations with the secretary of a sinking fund commission, the commission has failed or refused to act in accordance with such recommendations, the…

52:27BB-42. Sinking funds; accounting The board shall prescribe and enforce a uniform system for the setting up and keeping of sinking fund accounts in political subdivisions. The director may at the request of a sinking fund commission install the system of accounts in a politic…

52:27BB-43. Sinking funds; examination of requirements The director shall, upon receipt, examine and audit the statement of annual sinking fund requirements of a political subdivision. The director shall determine the sufficiency of the amount certified, and shall make such corre…

52:27BB-44. Sinking funds; amortization requirements The director shall examine the calculations and tabulations of the conditions of sinking funds as submitted by a sinking fund commission of a political subdivision, and shall determine the sufficiency of the funds for the amort…

52:27BB-45. Compensation of department for services rendered The board shall fix reasonable charges, for the services rendered under sections twenty-nine, thirty, thirty-six, thirty-seven, thirty-eight and forty-two of this act, and by agreement for the making of a regular audit.…

52:27BB-46. Inspection of local administration The director may at any time during regular business hours make inspections and examinations of the financial administration of a county or municipality. Inspection and examination may extend to the use of the uniform accounting syst…

52:27BB-47. Inquiring into financial affairs The director may make a special investigation of a county or municipality, if, upon examination of the reports of audit and recommendations of an accountant, there appear to be errors, inaccuracies or omissions in the report of audit o…

52:27BB-48. Special investigation; enforcement of orders The director may issue such orders as he may find appropriate to correct errors, inaccuracies or omissions in the report of audit or recommendations, illegal financial practices, or irregularities in the conduct of financia…

52:27BB-49. Powers of inquiry In any inspection, audit, inquiry, examination or other investigation authorized by this act, the director may hold hearings and exercise the powers of investigation granted by law. L.1947, c. 151, p. 661, s. 49.

52:27BB-5. Powers, duties and functions continued The powers, duties and functions of the Division of Local Government in the State Department of Taxation and Finance of the Local Government Board in said division, and of the director of said division, as provided for by law, are…

52:27BB-50. Issuance of orders; compliance The director may issue instructions and orders requiring compliance with the requirements of this article and the regulations of the board. Instructions and orders may be based upon the audit report and recommendations of accountants or …

52:27BB-51. Duty of local officers An officer of a municipality or county who is charged with duties pertaining to fiscal administration shall keep accounts and in other respects perform his duties in accordance with the regulations promulgated by the board. An officer who wilful…

52:27BB-52. Enforcement of orders; penalties A local officer or member of a local governing body who, after the date fixed for compliance, fails or refuses to obey an order of the director, under the provisions of this article, shall be guilty of a misdemeanor and, upon convictio…

52:27BB-53. Construction of this article The provisions of this article shall be construed to be in addition to the provisions of sections 40:4-1 to 40:4-3, inclusive, and sections 40:4-13 to 40:4-16, inclusive, of the Revised Statutes. L.1947, c. 151, p. 662, s. 53.