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Financial Administration
- ARRA Grant Audit Requirements
- Authority Accounting / Budgeting
- Defined Contribution Retirement Program
- Electronic Bond Sales
- Electronic Transactions
- Encumbrance Systems
- Flexible Chart of Accounts
- Fixed Asset Accounting
- General Ledger System
- Grant Reimbursement Rates
- 2011 Health Benefits Reform
- Local Public Contracts Law
- Municipal and County Budget
- New Jersey First Residency Law
- Other Post-Employment Benefits/Accumulated Absence Accounting
- Procurement Cards
- "Red Flag Identify Theft Rules
- Special Municipal Aid Program Audits
- Uniform Construction Code Audit Requirements
- Third Party Payroll Disbursement
- ARRA Grant Audit Requirements
ARRA Grant Audit Requirements - Authority Accounting / Budgeting
Generally at NJAC 5:31 See "Existing Rules" On NJAC Page
Appropriation of Authority Assets to a Municipality or County (LFN 2005-3) - Defined Contribution Retirement Program
DCRP Page - Division of Pensions & Benefits
DCRP Substantially Similar Requirement (LFN 2008-10 rev. 1/5/09)
Model DCRP Substantially Similar Employee Ordinance
DCRP Substantially Similar Pensions Transmittal Form
DCRP Powerpoint Presentation (DLGS & Div. of Pensions) – Summer 2008
Introduction to Chapter 92 - DCRP Guidance and policies (LFN 2007-28) - Electronic Bond Sales
i-Deal, LLC.
Grant Street Group/MuniAuction
Sure-Bid - Electronic Transactions
Electronic Receipt Acceptance (acceptance of credit and debit transactions)
Disbursements without Certification - See Procurement Cards Below - Encumbrance Systems
Rules at NJAC 5:30-5.2 through 5.5 - Flexible Chart of Accounts
Flexible Chart Of Accounts - Budget Document Codes - Fixed Asset Accounting
Rules at NJAC 5:30-5.6 - General Ledger System
Local Finance Notice CFO-2003-14: General Ledger Accounting Systems TAD 86-3 Update
Rules at NJAC 5:30-5.7 - Grant Reimbursement Rates
Grant Accounting Employee Reimbursement Rate Guidelines
US Government OMB Circular A-87
N.J. Office of Management and Budget Circular 07-07 OMB - 2011 Health Benefits Reform
Health Benefits Reform Seminar/Webinar Presentation - August 2011 (pdf)
School Health Benefits Reform/Webinar Presentation - August 2011 (pdf)
Local Finance Notice 2011-20r – Implementing the 2011 Pension and Health Benefits Reform (P.L. 2011, c.78)
Local Finance Notice 2011-34 - Supplemental c.78 Guidance)
Division of Pensions and Benefits Pension/SHBP Reform Website
Summary of Chapter 78
Full text of c.78
Local health benefits sections of Chapter 78
Model Premium Option Plan Opt-Out Form - Local Public Contracts Law
Local Procurement web page - Municipal and County Budget
Accumulated Absence Rules – NJAC 5:30-15
Local Examination of Budgets - NJAC 5:30-7
Posting Municipal Budgets Online - New Jersey First Residency Law
Local Finance Notice 2011-30 (includes law and 10/21/11 FAQ)
Text of New Jersey First, P.L. 2011, c.70
NJ First Frequently Asked Questions – 10/21/2011 - Other Post-Employment Benefits/Accumulated Absence Accounting
• Local Finance Notice 2009-25 - Local Authority/Fire District OPEB Budgeting
• Local Finance Notice 2007-15 - Implementing GASB 45 - Disclosure of Liabilities for OPEB for Municipalities and Counties
• Local Finance Notice 2002-1 - Accumulated Absence Management and Financing - Procurement Cards
Procurement Cards-New Regulations
Rules at NJAC 5:30-9A - "Red Flag Identify Theft Rules
Local Finance Notice 2009-9
State of Washington Red Flag Web Page
Links for Utility focused information - Special Municipal Aid Program Audits
Description of 2009 SMA Audit Program
Audit Scope of Work
"Round 1" Audit ReportAsbury Park (10megabytes)
Bridgeton (7.3megabytes)
Harrison (1.3megabytes)
Jersey City (15megabytes)
Paterson (.2megabytes)"Round 2" Audit Report
Camden (10megabytes)
Newark (1.8 megabytes)
Union City (.5 megabytes) - Uniform Construction Code Audit Requirements
Uniform Construction Code Enforcement Fee Report
UCC Annual Report – Codes & Standards - Third Party Payroll Disbursement
Guide to Electronic Disbursement Controls for Payroll Purposes
CFO-2003-15 -- Third Party Payroll Disbursement Summary
Risks of Third Party Service Organizations