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

Financial Administration
 
  ARRA Grant Audit Requirements  Grant Reimbursement Rates
 

Authority Accounting / Budgeting

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

     Authority Accounting and Budgeting Procedures          (Back to Top)
     Generally at NJAC 5:31
          See "Existing Rules" On NJAC Page

     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
     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
     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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September 9, 2009     John R. Parke
 

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