Title 40A, Title 40A: MUNICIPALITIES AND COUNTIES

40A:5-30.2 Approval of application for enrollment in program. 2. a. An application for the enrollment of a county or municipal law enforcement agency in any program established by the United States Department of Defense pursuant to 10 U.S.C. s.2576a shall be approved by a resolut…

40A:5-31. Award programs for local units Any local unit may establish and maintain plans for award programs for employees, designed to promote efficiency and economy in government functions, to reward individual employees for meritorious performances and suggestions. Award progra…

40A:5-32. Reimbursement Whenever any work shall be done or money expended by any local unit, whether by agreement or by the terms of any insurance policy, for which an individual or corporation is liable, the local unit shall be authorized to collect from such individual or corpo…

40A:5-33. Oath taken before assuming office In addition to any oath that may be specially prescribed, every person elected or appointed to any office in any local unit shall, before assuming such office, take and subscribe to the oaths required by chapter 1 of the Title "Oaths an…

40A:5-34. Bonds of officials and employees Every officer or employee, by virtue of his office or position, or of any law, entrusted or charged with the receipt, custody or expenditure of money or funds of the local unit, and any other officer or employee required so to do by the …

40A:5-34.1 Blanket bond coverage provided for certain local officers, employees; evidence. 1. The board of chosen freeholders of any county or the governing body of any municipality, as the case may be, may provide by blanket bond for the bonding of certain county or municipal of…

40A:5-35. Recording of bonds The local unit may require such bonds, or any of them, to be recorded in the office of the clerk of the county and a copy of any bond so recorded, certified by the county clerk, shall be received in evidence in all the courts of this State and be as g…

40A:5-36 Protection to be afforded by bond. 40A:5-36. Every bond given by a municipal court judge or administrator of a municipal court as hereinafter provided shall be for the protection of the State, the county and the municipality or, in the case of an intermunicipal court, th…

40A:5-37. Condition of bond broken 40A:5-37. Upon application to the Superior Court by a citizen and taxpayer thereof, alleging that the condition of the bond of any officer, member of committee or employee of the local unit has been broken, the court shall make such investigatio…

40A:5-38 Rules and regulations. 40A:5-38. The Local Finance Board may prescribe rules and regulations pertaining to the bonds of municipal court judges and municipal court administrators consistent with the rules of administration applicable to the municipal courts. Notwithstandi…

40A:5-39 Fixing of bond in excess of minimum amount. 40A:5-39. The governing body of any municipality authorized by law to fix the amount of any bond given by a municipal court judge or administrator of a municipal court may fix such amount in excess of the minimum prescribed by …

40A:5-4. Annual audit required; extensions 40A:5-4. The governing body of every local unit shall cause an annual audit of its books, accounts, and financial transactions to be made and completed no later than the last day of the eighth month after the close of the fiscal year of …

40A:5-41. Classification system for purpose of determining amount of bond; minimum amount In establishing the said classification system, the board shall utilize audits made by it or under its supervision and also the reports of the municipal magistrates, on file in the administr…

40A:5-42. Purchase and retirement of outstanding bonds; procedure; duties of Local Finance Board Any local unit, by resolution adopted by vote of at least two-thirds of the full membership of the governing body, may at any time appropriate and apply any unappropriated funds to th…

40A:5-43. Short title 1. This act shall be known and may be cited as the "Government Electronic Payment Acceptance Act." L.1995,c.325,s.1.

40A:5-44 Definitions relative to card or other electronic based payments. 2. As used in this act: "Association" means an organization whose members are issuers. "Cardholder" means the person or organization named on the face of a credit card or debit card to whom or for whose ben…

40A:5-45. Electronic payment systems established by resolution of governing body. 3. Subject to the provisions of sections 5 and 6 of P.L.1995, c.325 (C.40A:5-47 and C.2B:1-5), a local unit shall establish a card payment system and electronic funds transfer system for payments re…

40A:5-46. Service charges; collection, assessment 4. Notwithstanding the provisions of any other law to the contrary and if not legally prohibited by an association or by an issuer, local units are authorized to assess and collect service charges related to obligations owed to or…

40A:5-47. Rules, regulations 5. The director, in accordance with the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall promulgate such rules and regulations as are necessary to effectuate the purposes of sections 2 through 4 of P.L.1995…

40A:5-48 "User-friendly," plain language budget summary forms. 39. a. The Local Finance Board shall promulgate "user-friendly," plain language budget summary forms for the use of counties, municipalities, local authorities, and fire districts. The board shall also promulgate a pr…

40A:5-49 Public meeting when resolution proposed to establish, modify employee compensation. 40. Whenever the governing body of a local unit proposes a resolution, or other action that will establish or modify the salaries, benefits, or other compensation of any individual employ…

40A:5-5. Scope of audit Each audit shall embrace the books, accounts and transactions of the local unit and every board, body, officer or commission supported and maintained wholly or in part by funds appropriated by the local unit, unless otherwise provided by statute or regulat…

40A:5-50 Rules, regulations. 41. Not later than the first day of the sixth month next following the enactment of sections 38 through 41 of P.L.2007, c.63 (C.40A:5-48 et al.), the Local Finance Board shall promulgate rules and regulations pursuant to the "Administrative Procedure …

40A:5-6. Report of audit Every such registered municipal accountant shall file the original report of his audit and recommendations with the clerk and shall, within 5 days thereafter, file a certified duplicate copy thereof, over his signature, in the office of the director. L.19…

40A:5-7. Publication of report and recommendations A synopsis of all audits, together with the recommendations made by the registered municipal accountant, shall be prepared and published by the clerk of the local unit at least once in the official newspaper of the local unit, if…

40A:5-8. Audit by director If any local unit does not carry out the provisions of this chapter by reason of the failure of the governing body thereof to institute and complete such audit within the time provided herein, the director may, by his employees and agents or by auditors…

40A:5-9. Audit by registered municipal accountant Every audit required under this chapter shall be completed by an accountant or auditor who holds an uncanceled license as a registered municipal accountant of New Jersey. Such license shall be issued annually by the New Jersey Sta…

40A:5A-1. Short title This act shall be known and may be cited as the "Local Authorities Fiscal Control Law." L.1983, c. 313, s. 1.

40A:5A-10 Submission of budget. 10. a. Each authority shall submit a budget for each fiscal year to the director prior to its adoption thereof. The budget shall comply with the terms and provisions of any bond resolutions, and shall be in such form and detail as to items of reven…

40A:5A-10.1 Periodic study of adequacy, reasonableness for certain charges. 11. a. A municipal utilities authority with a water supply operation shall be required to conduct a periodic study of the adequacy and reasonableness of the rates, fees, rents, or charges for the operatio…

40A:5A-11 Approval of budget. 11. No authority budget subject to the provisions of subsection a. of section 10 of P.L.1983, c.313 (C.40A:5A-10) shall be finally adopted until the director shall have approved same. In granting the approval, the director shall consider whether or n…

40A:5A-11.1 "Local authority." 44. As used in this section, "local authority" means an "authority" as defined under the "Local Authorities Fiscal Control Law," P.L.1983, c.313 (C.40A:5A-1 et seq.). Notwithstanding the provisions of any other law to the contrary, public employees …

40A:5A-12. Funding of deficit The Local Finance Board shall have the power, in the case of a service contract between an authority and a local unit or units, to enforce, by appropriate order, the terms and provisions thereof with respect to the funding of a deficit, whether in ex…

40A:5A-12.1 Local authorities, certain, appropriation, transfer of surplus funds to local units. 1. To the extent there is available an undesignated fund balance or unreserved retained earnings held by an authority that is subject to the provisions of the "Local Authorities Fisca…

40A:5A-13. Authority temporary funding notes To the extent not otherwise provided for by law, an authority is authorized and shall have the power to issue obligations to be designated "Authority Temporary Funding Notes" in an amount not exceeding the realized deficit in revenues …

40A:5A-14. Deficit funding notes If the issuance of "Authority Temporary Funding Notes" is not permitted by the terms of a bond resolution, then the local unit or units, if obligated to make payments on account of a deficiency in revenues under the terms of a service contract, ma…

40A:5A-15. Annual audit. Notwithstanding the provisions of N.J.S.40A:5-1 et seq., each authority shall cause an annual audit of its accounts to be made, and for this purpose it shall contract with the Division of Local Government Services or employ a registered municipal accounta…

40A:5A-16. Synopsis of audit; publication A synopsis of the annual audit shall be prepared by the chairman of the authority and published at least once in a newspaper circulating in the district of the authority. A copy of the synopsis shall be filed with the director within 10 d…

40A:5A-17 Certification of review of audit. 17. The members of the governing body of each authority shall, within 45 days of receipt of the annual audit, certify by resolution to the Local Finance Board that each member thereof has personally reviewed the annual audit report, and…

40A:5A-17.1 Authority, certain, maintenance of Internet website, webpage; contents. 7. Any authority subject to the provisions of chapter 5A of Title 40A of the New Jersey Statutes shall maintain either an Internet website or a webpage on the municipality's or county's Internet w…

40A:5A-18. Financial difficulty of authority; hearing; audit or investigation If at any time, as a result of exercising his responsibilities under this act, the director has reason to believe that an authority is faced with financial difficulty, the director shall summon appropri…

40A:5A-19. Order implementing financial plan to alleviate financial difficulties If the Local Finance Board determines that financial difficulties exist which (1) jeopardize the payment of operating expenses and debt service on obligations of the authority or either of the afores…

40A:5A-2. Legislative findings and declarations The Legislature declares it to be in the public interest of the citizens of this State to maintain, support, foster, and promote the financial integrity and stability of local authorities in the State and of counties and municipalit…

40A:5A-20 Dissolution of authority by local unit 20. Notwithstanding the provisions of any other law to the contrary, the governing body of a local unit which has established an authority shall have the power and is authorized by ordinance in the case of a municipality, and ordin…

40A:5A-20.1 Appropriation of certain funds. 13. a. Whenever there is available an undesignated fund balance or unreserved retained earnings held by a municipal utilities authority with a water supply operation that is being dissolved by a municipality, no more than five percent o…

40A:5A-21. Ordering of dissolution The Local Finance Board may order the dissolution of a local authority if, after holding a hearing consistent with section 18 of this act, it determines that, due to financial difficulties or mismanagement, the dissolution of an authority will b…