Title 18A, Title 18A: EDUCATION

18A:22-22. Additional appropriations; fixing and certifying The board of school estimate shall meet within a reasonable time after the delivery of the statement and fix and determine the amount necessary for such purpose or purposes and shall certify the same separately to the bo…

18A:22-23 Additional appropriations; raising. 18A:22-23. Upon receipt of the certificate, the governing body of the municipality shall immediately appropriate the sum or sums for the purpose or purposes and shall raise such sum or sums in the manner provided by law for the raisin…

18A:22-24. Charter limitations on tax rate, etc., inapplicable No limitation imposed by charter in any municipality, as to the amount or rate of taxes or as to any other matter, shall apply to the raising of money under this chapter. L.1967, c.271.

18A:22-25. Borrowing against appropriation on notes The board of education may, after July 1 and before January 1, borrow a sum not exceeding one half of the amount appropriated for the current expenses of the schools and for the repair of schoolhouses under its control, and exec…

18A:22-26 Board of school estimate, board of education of type II district to determine appropriation amount. 18A:22-26. a. At or after the public hearing but not later than April 8, the board of education of a Type II district having a board of school estimate in which the annua…

18A:22-27 Type II districts with boards of school estimate; estimate by board of education; certification of estimate. 18A:22-27. Whenever the board of education in a type II school district having a board of school estimate shall, by resolution adopted by recorded roll call affi…

18A:22-28 Public hearing by board of school estimate; notice. 18A:22-28. The board of education of such district shall also, upon delivery of such certificate to the members of the board of school estimate, fix a date, place and time for the holding of a public hearing by the boa…

18A:22-29 Public hearing, public participation. 18A:22-29. On the date and at the time and place so fixed for such public hearing, the board of school estimate shall grant the taxpayers and other interested persons an opportunity to present objections and to be heard with respect…

18A:22-3. Application of subarticle The provisions of this subarticle shall apply to every type II local district having within its territorial limits more than one municipality, and having a population of more than 10,000, in which there is now a board of school estimate. L.1967…

18A:22-30 Determination of amount to be raised locally. 18A:22-30. At or after such hearing the board of school estimate shall fix and determine the amount of money necessary to be raised locally for said project or projects, and the secretary of said board shall certify said amo…

18A:22-31. Determination of amounts by board of school estimate In any district in which the amounts to be raised, levied and collected by taxes for school purposes are fixed and determined by a board of school estimate, the secretary of the board of education shall certify the a…

18A:22-32 Appropriation determination for certain type II districts. 18A:22-32. a. Except as otherwise provided in subsection b. of this section, at or after the public hearing on the budget but not later than 18 days prior to the April school election, the board of education of …

18A:22-33 Submission of budget and authorization of tax. 18A:22-33. a. (Deleted by amendment, P.L.2023, c.289) b. In the case of a Type II district not having a board of school estimate, by May 19 the secretary of the board of education shall certify the amount fixed and determin…

18A:22-34. Appropriations; how assessed, levied and raised 2. The amount so certified shall be assessed, levied and raised in the municipality or municipalities composing the district, as follows: a. In districts in which such appropriations are not made upon a calendar year basi…

18A:22-35. Resumption of school year appropriations Nothing in this article shall prevent the resumption by the governing body of each municipality comprising any such school district of the method of making appropriations for the use of the public schools in the district on the …

18A:22-39 Type II districts without board of school estimate; submission of capital projects. 18A:22-39. Whenever the undertaking of any capital project or projects to be paid for from the proceeds of an issue or issue of bonds is submitted to the voters of a type II district at …

18A:22-4. Membership; terms; vacancies The board of school estimate shall consist of the chief executive officer of the governing body of each municipality and the president of the board of education of the district ex officio, and two members of the governing body of each munici…

18A:22-40. Raising additional sums by taxes 18A:22-40. Whenever a board of education shall determine that it is necessary to raise additional sums of money, over and above the amount fixed and determined in the last annual school budget, by special district tax, for general fund …

18A:22-41 Submission of question to voters. 18A:22-41. In any Type II district not having a board of school estimate, the board of education shall cause the question, whether or not the amount so estimated shall be so raised, to be submitted to the legal voters of the district at…

18A:22-42. Borrowing upon notes in anticipation of taxes The board of education of any such district may borrow in anticipation of taxes to be raised, levied and collected to provide for said expenditures, or any part thereof, the sum or sums so authorized, upon its promissory no…

18A:22-43. Year in which amount certified is to be raised If any such certificate shall be delivered to the county board of taxation in any year, the amount so certified shall be raised, levied and collected by taxes in the next year. L.1967, c.271; amended by L.1978, c. 136, s. …

18A:22-44 Payment of amounts raised to custodian; use. 18A:22-44. The amounts so raised, levied and collected shall be paid to the board secretary or treasurer of school moneys, as appropriate, for the district as other school moneys are paid and shall be used to pay the principa…

18A:22-44.1. Borrowing by Type II district for current expenses and repairs; payment The board of education of any Type II district may, after July 1 and before January 1, borrow a sum not exceeding 1/2 of the amount appropriated for the current expenses of the schools and for th…

18A:22-44.2 State school aid payments not made until following school budget year; borrowing. 1. a. Notwithstanding any provision of law, rule, or regulation to the contrary, in the event that a State school aid payment for the current school budget year is not made until the fol…

18A:22-45 Moneys transferred from municipality to district; application thereof 18A:22-45. Whenever a board of education of a district has received moneys transferred to it, by the governing body or bodies of the municipality or municipalities comprising the district, from unappr…

18A:22-46. Amounts to be used in reduction of taxes; when required When the governing body or bodies of the municipality or municipalities have imposed a condition upon such transfer that said funds shall be credited on account of the amount of the school tax due or to become due…

18A:22-47. Reduction of local taxes by sums received The secretary of the board of education of the district shall certify to the proper taxing officials the amount of the funds so transferred which are available, and are to be used, for meeting the interest on, and the principal…

18A:22-48. Balance credited to general fund 18A:22-48. Any balance remaining of such funds when received shall be credited upon the amount recommended by the board to be voted upon, or if voted upon, upon the amount to be levied and collected, to meet the general fund expenses of…

18A:22-5. Majority of all members When it is required by law that any action shall be taken by at least a majority of the full membership of the board of school estimate, such majority must include a majority of the members, representing the respective municipal governing bodies …

18A:22-6. Secretary The secretary of the board of education shall be the secretary of the board of school estimate, but shall receive no compensation as such. L.1967, c.271.

18A:22-7 Budgets; preparation. 18A:22-7. Except as otherwise provided in this section, the board of education of every school district having a board of school estimate shall prepare and deliver to each member of the board of school estimate, on or before March 22 in each year, a…

18A:22-8 Contents of budget; format. 18A:22-8. The budget shall be prepared in such detail and upon such forms as shall be prescribed by the commissioner and to it shall be annexed a statement so itemized as to make the same readily understandable, in which shall be shown: a. In …

18A:22-8.1 Transfer of funds, conditions. 2. Except as otherwise provided pursuant to this section, whenever a school district desires to transfer amounts among line items and program categories, the transfers shall be by resolution of the board of education approved by a two-thi…

18A:22-8.2. Certain transfers not allowed 3. No transfer may be made under this section from appropriations or surplus accounts for: a. Interest and debt redemption charges; b. Capital reserve account; c. Items classified as general fund expenses except to other items so classifi…

18A:22-8a "User-friendly" plain language budget summary forms for school districts; information; submission; availability. 2. a. The Commissioner of Education shall promulgate "user-friendly," plain language budget summary forms for the use of school districts. The commissioner s…

18A:22-8b Required promulgation of forms, procedures. 3. Not later than the first day of the sixth month next following the enactment of P.L.2007, c.53 (C.18A:55-3 et al.), the Commissioner of Education shall promulgate the "user friendly," plain language budget summary forms and…

18A:22-8c Rules, regulations to effectuate certain budgeting, fiscal procedures. 7. Notwithstanding any provision of P.L.1968, c.410 (C.52:14B-1 et seq.) to the contrary, the Commissioner of Education may adopt, immediately upon filing with the Office of Administrative Law, such …

18A:22-9. Categories of expenditures; fixing The commissioner shall, with the approval of the state board, prescribe the items of expenditure to be included in each category of appropriation mentioned in subsection a. of section 18A:22-8 in accordance with the terms thereof any m…

18A:23-1 Audit, when and how made. 18A:23-1. The board of education of every school district shall cause an annual audit of the district's accounts and financial transactions to be made by a public school accountant employed by it, which audit shall be completed not later than 5 …

18A:23-10. Cancellation of license; review Upon proof that any public school accountant shall have knowingly omitted to report any error, omission, irregularity, violation of law or discrepancy found in the books or accounts, or shall have issued false reports of his audit of any…

18A:23-11. Audit contrary to law; penalty Any person who shall make, or begin to make, any audit of accounts of any school district as required by this chapter contrary to the provisions hereof, or without a license therefor in full force and effect, shall be liable to a penalty …

18A:23-2. Scope of audit Each annual audit shall include an audit of the books, accounts and moneys, and a verification of all cash and bank balances, of the board and of any officer or employee thereof and of moneys derived from athletic events or the activities of any organizat…

18A:23-2.1 Annual audit to assure income tax compliance on reporting compensation. 9. The annual audit conducted pursuant to N.J.S.18A:23-1 shall include test measures to assure that documentation prepared for income tax related purposes complies fully with the requirements of fe…

18A:23-3. Filing; summary of recommendations; publication The report of each annual audit shall be filed, by the public school accountant making the same, with his recommendations with the board of education of the district, and such accountant shall within 5 days thereafter file…

18A:23-4. Preparation and distribution of synopsis or summary The secretary of the board shall prepare or have prepared a synopsis or summary of the annual audit and recommendations, prior to the holding of the meeting of the board of education to take action thereon; a copy of w…

18A:23-5. Meeting of board; discussion of report Within 30 days following the receipt of the report of the annual audit the board of education of the district shall, at a regularly scheduled public meeting, cause the recommendations of the auditor to be read and to be discussed a…