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New Jersey Division of Local Government Services - NJDLGS - DLGS - LGS - NJ Attorney General Opinions

Financial Administration
 
  ARRA Grant Audit Requirements  2011 Health Benefits Reform
 

Authority Accounting / Budgeting

 Local Public Contracts Law
  Defined Contribution Retirement Program Municipal and County Budget
  Electronic Bond Sales New Jersey First Residency Law
  Electronic Transactions Policy Updates
  Encumbrance Systems Procurement Cards
  Flexible Chart of Accounts "Red Flag” Identify Theft Rules
  Fixed Asset Accounting Special Municipal Aid Program Audits
  General Ledger System Technical Accounting Directives
  Grant Reimbursement Rates Third Party Payroll Disbursement
       

     Authority Accounting and Budgeting Procedures          (Back to Top)
     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          (Back to Top)

          Introduction to Chapter 92 - DCRP Guidance and policies
          Model DCRP Substantially Similar Employee Ordinance (Word)
          DCRP Substantially Similar Pensions Transmittal Form (pdf)

     Electronic Bond Sales          (Back to Top)

          i-Deal, LLC. (pdf)
          Grant Street Group/MuniAuction (pdf)
          Sure-Bid (FSA) (pdf)
     Electronic Transactions          (Back to Top)
          Electronic Receipt Acceptance (acceptance of credit and debit transactions)
          Disbursements without Certification - See Procurement Cards Below
          Local Finance Notice AU-1997-2
     Flexible Chart of Accounts          (Back to Top)
          Flexible Chart Of Accounts - Budget Document Codes  (pdf)
     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          (Back to Top)
          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          (Back to Top)
          Local Procurement Web Page
     Municipal and County Budget          (Back to Top)
          Accumulated Absence Rules – NJAC 5:30-15
          Local Examination of Budgets - NJAC 5:30-7
          Posting Municipal Budgets Online

     New Jersey First Residency Law          (Back to Top)

          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
          NJ First Hardship Exemption Application Form

     Procurement Cards           (Back to Top)
          AU-2003-1  --  Use of Procurement Cards by Local Units
          Rules at NJAC 5:30-9A
     "Red Flag” Identify Theft Rules          (Back to Top)

          Local Finance Notice 2009-9
          State of Washington Red Flag Web Page
          Links for Utility focused information
     Technical Accounting Directives - Municipal and County (now N.J.A.C.) (Back to Top)
          Generally, see:  Local Finance Notice CFO 2003-13 
          General Ledger System          (Back to Top)
               Local Finance Notice CFO-2003-14: General Ledger Accounting Systems TAD 86-3 Update
               Rules at NJAC 5:30-5.7
          Fixed Asset Accounting          (Back to Top)
               Rules at NJAC 5:30-5.6
          Encumbrance Systems          (Back to Top)
               Rules at NJAC 5:30-5.2 through 5.5
     Third Party Payroll Disbursement          (Back to Top)
          Guide to Electronic Disbursement Controls for Payroll Purposes (pdf)
          CFO-2003-15 -- Third Party Payroll Disbursement Summary
          Risks of Third Party Service Organizations
 

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February 21, 2012     John R. Parke
 
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