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Finance News

03/07/2024   LFN 2024-06 CY 2024 / FY 2025 Transitional Aid to Localities
03/06/2024   CY 2024/SFY 2025 State Aid Certification
02/28/2024   New One-Time Appropriations Cap Exceptions for CY2024/SFY2025
01/26/2024   LFN 2024-02 Levy and Appropriations Cap Referendum Procedures
01/26/2024   FAST System Updates
12/21/2023   Reminder - UCC Annual Report Filing
11/29/2023   2023 County Constitutional Officer Salary Reimbursement
11/01/2023   Last Reminder - Best Practices Inventory Due this Friday
12/11/2023   Local Finance Notices Website
12/01/2023   2024 FAST System Update
11/22/2023   DCA Winter Termination Program Update
12/21/2023   CY2024 Increase in Constitutional Officer Salaries
10/02/2023   2023 Best Practices Inventory Is Live
08/29/2023   Marriage License Reimbursement Program ((MLR)) - Period January 1, 20
09/22/2023   Property Tax Grace Period Extension During Prolonged Fede
08/24/2023   Boardwalk Preservation Fund (BPF) Grant Program
08/22/2023   N.J.A.C. 5:34-6.1 Amendment - Emergency Adoption & Concurrent Proposal
08/15/2023   CY 2023/FY 2024 Municipal State Aid Payment Details
08/02/2023   LGAP Grant Awards -2023
07/25/2023   CY 2023/FY 2024 State Aid Recapitulation & Payment Schedules

LFN 2024-06 CY 2024 / FY 2025 Transitional Aid to Localities - 03/07/2024

The Division has posted Local Finance Notice 2024-06

Municipal Clerks, please forward this notice to Elected Officials:

https://www.nj.gov/dca/dlgs/lfns/2024/2024-06.pdf concerns the CY 2024 / SFY 2025 Transitional Aid Application Process for CALENDAR YEAR and FISCAL YEAR municipalities.

Transitional Aid is only available to communities experiencing extreme fiscal distress that would otherwise result in the municipality's inability to maintain essential services or pay debt service. If Transitional Aid is awarded, Transitional Aid program participants must comply with significant strictures and conditions including, but not limited to: the elimination of health care for all officers and employees other than those with full-time status; a ban on certain travel and other discretionary costs; requirements to obtain State approvals for hires as well as for certain contracts and initiatives; and the assignment of a Municipal Technical Advisor to assist the municipality in restoring fiscal health and maintaining program compliance.

Municipalities intending to apply for Transitional Aid should carefully review LFN 2024-06 and the CY 2023 CY 2024 / SFY 2025 Transitional Aid Application (available on the DLGS website) as soon as possible.

Deadlines are rapidly approaching.

Please note that this application is applicable for CALENDAR YEAR municipalities or FISCAL YEAR municipalities.

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CY 2024/SFY 2025 State Aid Certification - 03/06/2024

On February 27, 2024, Governor Phil Murphy presented his proposed FY 2025 budget to the State Legislature. Under this budget, no municipality will receive less total State formula aid in support of its CY 2024 or SFY 2025 budget than it received in support of its prior year budget; except for the Municipal Relief Fund Aid issued in CY 2023/SFY 2024 that was a one-time appropriation.

The proposed FY 2025 State budget features a $7.2 million increase in Energy Tax Receipts Aid (ETR). For every municipality, this equates to a 0.5 percent increase over the ETR for CY 2023/SFY 2024. Under the proposed FY2025 State budget, Garden State Trust Aid and Watershed Moratorium Offset Aid would be level.

For further details and to access the CY 2024/SFY 2025 State Aid certifications, please review Local Finance Notice 2024-05 at https://www.nj.gov/dca/dlgs/lfns/2024/2024-05.pdf.

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New One-Time Appropriations Cap Exceptions for CY2024/SFY2025 - 02/28/2024

At its February 14, 2024 meeting, the Local Finance Board approved the following appropriation increases in excess of 3.5% for the following CY2024/SFY2025 municipal budget appropriations:

- Garbage and Trash Removal and Disposal*

- Recycling*

- Liability Insurance (including Property, Casualty, and Cybersecurity)

- Worker's Compensation Insurance

*Municipalities that utilized the Garbage and Trash Collection and Disposal exception and/or Recycling exception in their CY2023/SFY2024 municipal budget cannot utilize the same exception(s) in their CY2024/SFY2025 budget.

Please review Local Finance Notice 2024-03 at https://www.nj.gov/dca/dlgs/lfns/2024/2024-03.pdf for further important details.

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LFN 2024-02 Levy and Appropriations Cap Referendum Procedures - 01/26/2024

Local Finance Notice 2024-02, accessible at https://www.nj.gov/dca/dlgs/lfns/2024/2024-02.pdf, provides guidance to municipalities regarding 2024 Levy and Appropriation Cap Referendum procedures.

The first deadline municipalities considering a levy cap referendum must meet is for publication of a display advertisement announcing that a referendum may be held and that mail-in ballots are available. For a referendum held on April 16, that deadline is Tuesday, February 20. For a referendum held on May 14, that deadline is Tuesday, March 19.

Please review the Notice for further details.

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FAST System Updates - 01/26/2024

Municipalities and counties submitting introduced and adopted budgets through the FAST system no longer need to click the submit button in FAST to transmit their budgets to the Division once the DocuSign signature process has been completed. After the Chief Financial Officer initiates the signature process and the Chief Financial Officer, Municipal Clerk, and Auditor of Record complete their certifications, the budget folder will automatically reflect the submitted status. Chief Financial Officers are reminded that the budget must be completed in its entirety, including votes, public hearing date, and email addresses of municipal officials entered as a placeholder in lieu of physical signatures, and uploaded to FAST in its original excel format. PDF copies of the budget will not be accepted. All other documents related to budget submission should be uploaded prior to completion of the signature process.

Municipalities are reminded that the Levy Cap Report and Appropriation Cap Report files for use in 2024 are available in the 2024 introduced budget folder in FAST, not on the Fiscal Reports section of the Division's website.

Chief Financial Officers are reminded that their appointing resolution is used as the Division's confirmation for providing FAST access. The Chief Financial Officer or Municipal Clerk must email a copy of the resolution appointing the Chief Financial Officer at the time the request for access is submitted in FAST. Resolutions for Chief Financial Officer appointments can be emailed to Matt Gallello at the email address below.

FAST webpage: https://www.nj.gov/dca/dlgs/Fast.shtml

Municipal and County Budgets webpage: https://www.nj.gov/dca/dlgs/programs/mc_budgets.shtml

Fiscal Reports webpage: https://www.nj.gov/dca/divisions/dlgs/resources/fiscal_rpts.shtml

For technical assistance regarding FAST, contact Matt Gallello at Matthew.Gallello@dca.nj.gov.

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Reminder - UCC Annual Report Filing - 12/21/2023

Municipal Chief Financial Officers and Construction Officials:

This is a courtesy reminder notice to all municipalities on calendar year budget cycles.

The NJ Uniform Construction Code Regulations - NJAC 5:23-4.17 (b) require that municipalities file a report that accurately portrays the receipts and expenses of the local enforcing agency for code enforcement purposes.  The UCC Annual Report fulfills this requirement and serves as a basis of changes (if any) in the UCC fee ordinance and staffing needs for the next year.

Please log into the form site at https://fs2.formsite.com/njdca/uccrpt/form_login.html to complete the UCC Annual report and submit to the Department of Community Affairs no later than February 10, 2024.

Please note that login IDs are not always maintained from year to year.  If you used this site to submit last year's UCC Annual report, you may sign in as a returning user and use the same login ID and password.  Just overwrite the existing data with the most current data.

If you have questions or require assistance, please e-mail the Office of Regulatory Affairs at ora@dca.nj.gov.

Notice sent to: Municipal CFOs and Municipal Clerks. (Clerks - please be sure to share this information with the Municipal Construction Official)

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2023 County Constitutional Officer Salary Reimbursement - 11/29/2023

Local Finance Notice 2023-20, available at https://www.nj.gov/dca/dlgs/lfns/2023-20.pdf, provides guidance to counties on the reimbursement of CY2023 constitutional officer salaries.  County Finance Officers must complete and return the reimbursement form no later than COB Friday December 8, 2023 to ensure reimbursement in 2023.  The Excel-based reimbursement form can be accessed at https://www.nj.gov/dca/divisions/dlgs/resources/fiscal_docs/bud_forms/2023_salary_reimbursement_request_form.xlsm.

Please direct any questions to Jorge Carmona at Jorge.Carmona@dca.nj.gov.

Notice sent to: County CFOs; County Administrators/Managers; Clerks-County Boards of Commissioners

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Last Reminder - Best Practices Inventory Due this Friday - 11/01/2023

The 2023 Best Practices Inventory is due this Friday, November 3rd. A final list of non-filers must be submitted to State Department of Treasury shortly after the submission deadline to facilitate the final State Aid payment.

The BPI platform can be accessed at https://njdca.dynamics365portals.us/. Attached is a Frequently Asked Questions guide regarding FAST and Best Practices access, and important distinctions between the two platforms.

Local Finance Notice 2023-17 at https://www.nj.gov/dca/dlgs/lfns/2023-17.pdf provides important details. The Best Practices webpage at https://www.nj.gov/dca/dlgs/programs/Best_practices.shtml contains step-by-step instructions, an FAQ document, and an Excel-based Question List. These items are available under the 2023 Program heading. The Excel-based Question List is available at https://www.nj.gov/dca/dlgs/programs/best_practices_docs/2023%20DLGS%20Best%20Practices%20Inventory%20Questions.xlsx.

Please email Matthew.Gallello@dca.nj.gov if you require technical assistance. CFOs should review the BPI Platform Roster of Officials to ensure the individuals listed as Chief Administrative Officer and Municipal Clerk are current. If, upon logging in, the CFO does not see a BPI Link on the Home Page or a list of municipalities for which they serve as CFO, the CFO must seek technical assistance. For assistance regarding the Inventory questions, please contact bestpractices@dca.nj.gov.

Notice sent to:  Municipal Managers/Administrators; Municipal CFOs; Municipal Clerks

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Local Finance Notices Website - 12/11/2023

The Division of Local Government Services has recently updated its website, resulting in changes to most links to DLGS webpages. Links to each of the new webpages for DLGS resources and programs are available on the updated DLGS home page, which can be accessed at https://www.nj.gov/dca/dlgs/. DLGS webpages in the prior format will be phased out, and bookmarks and external links to those webpages will no longer work.

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2024 FAST System Update - 12/01/2023

FAST modules for the 2024 Budget, 2023 Annual Financial Statement, and 2023 Annual Debt Statement are now available in the FAST portal for Calendar Year Municipalities and Counties. 

Municipalities are required to use the most up-to-date budget workbook, version 2024.0. The 2024 budget workbook contains a "data rollover" feature that will allow for the import of 2023 budget data, reducing the amount of data entry. Macros in the excel workbook must be enabled in order for this functionality to execute properly. Instructions for the data rollover process are included on the first tab of the workbook. Counties must use any budget workbook version 2022.0 or newer. Municipalities and counties must use any annual financial statement workbook version 2021.4 or newer. The version number for each document is listed on the "Key Inputs" tab. The most up-to-date templates are available on the Division's FAST webpage:

https://www.nj.gov/dca/dlgs/Fast.shtml. An up-to-date list of Flexible Chart of Accounts codes is also available on the FAST webpage.

Municipalities and counties are reminded that data entry for Annual Debt Statements is completed in FAST itself. A PDF report of the Annual Debt Statement is generated upon filing to be used as the official copy. While currently available for data entry, Annual Debt Statements cannot be submitted until January 1, 2024.

Calendar Year Municipalities and Counties are also reminded that the deadline to submit Calendar Year 2023 Chapter 159 Budget Amendments to the Division of Local Government Services for review and approval is December 22, 2023. Chapter 159s for 2023 must be submitted on the Chapter 159 Certification Form for State and Federal Grants, available on the Division's Municipal and County Budgets webpage: https://www.nj.gov/dca/dlgs/programs/mc_budgets.shtml.

For technical assistance regarding FAST or the Budget and Annual Financial Statement workbooks, contact Matt Gallello at Matthew.Gallello@dca.nj.gov.

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DCA Winter Termination Program Update - 11/22/2023

Please review the Department of Community Affairs' November 17, 2023 Notice at https://www.nj.gov/dca/dhcr/offices/pdf/Winter_Termination_Notice.pdf

for updated information on the Winter Termination Program. The Winter Termination Program prevents service discontinuation for eligible residential customers receiving residential electric, sewer and water service from a municipal utility, local authority, or rural electric cooperative from November 15th through March 15th.  A residential customer qualifies for protection from shutoffs between November 15 and March 15 upon demonstrating they are:

 

- Recipients of LIHWAP;

- Recipients of LIHEAP, or certified as eligible therefor pursuant to standards set by the Department;

- Recipients of the Universal Service Fund (USF);

- Recipients of Temporary Assistance to Needy Families (TANF);

- Recipients of Federal Supplemental Security Income (SSI);

- Recipients of Pharmaceutical Assistance to the Aged and Disabled (PAAD);

- Recipients of Benefits under the Lifeline Credit Program;

- Recipients of General Assistance (GA) benefits;

- Residential customers unable to pay their utility bills due to circumstances beyond their control. Such circumstances include, but are not limited to, unemployment, illness, medical-related expenses, recent death of an immediate family member, or any other circumstances that might cause financial hardship;

- A residential customer participating in any other State or local program that provides assistance specifically to help eligible customers pay, electric, water, or sewer bills.

 

The Winter Termination Program webpage at https://www.nj.gov/dca/dhcr/offices/wintertermination.shtml contains updated documents such as a flyer, template letter to residential customers, and a customer self-certification.  The adopted Winter Termination Program regulations at N.J.A.C. 5:45 are available at https://www.nj.gov/dca/dhcr/offices/pdf/R.2023_d.093_(55_N.J.R._1705(a)).pdf.

 

Pages 4-7 of Local Finance Notice 2023-09 (https://www.nj.gov/dca/divisions/dlgs/lfns/23/2023-09.pdf) contains further critical details about the Winter Termination Program.

 

Notice sent to: Municipal Managers/Administrators; Municipal CFOs; Certified Public Works Managers; Municipal Clerks; Authority Officials; Tax Collectors

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CY2024 Increase in Constitutional Officer Salaries - 12/21/2023

As of January 1, 2024, the statutory minimum annual salary for County Prosecutors and Superior Court Judges shall increase by 2.0% to $204,166.50.  The official notice issued by the State Treasurer at https://www.nj.gov/dca/dlgs/resources/fiscal_docs/FY24%20DCA%20CPI%20Letter%20-%20signed.pdf contains further details.

Because P.L. 2001, c.370 sets the minimum salaries of County Sheriffs, Clerks, Surrogates, and Registers of Deeds and Mortgages at 65% of the statutory salary of a Superior Court Judge, the statutory minimum annual salary for the aforementioned officers in 2024 shall increase to $132,708.23.

Notice sent to:  County CFOs; Clerks - County Boards of Commissioners

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2023 Best Practices Inventory Is Live - 10/02/2023

The 2023 Best Practices Inventory is now live and can be accessed at https://njdca.dynamics365portals.us/. All municipalities, including those on a State Fiscal Year or Transition Year budget cycle, must submit their completed Inventory to the Division by close of business on Friday November 3, 2023. Any appeals must be submitted by Friday October 27 to bestpractices@dca.nj.gov with the heading "Best Practices Appeal". No post-submission answer changes will be permitted. The Division must issue a final list of non-filers to State Department of Treasury shortly after the submission deadline to facilitate the final State Aid payment.

Local Finance Notice 2023-17 at https://www.nj.gov/dca/dlgs/lfns/2023-17.pdf provides important details. The Best Practices webpage at https://www.nj.gov/dca/dlgs/programs/Best_practices.shtml contains step-by-step instructions, an FAQ document, and an Excel-based Question List. These items are available under the

2023 Program heading. Users are encouraged to thoroughly review the Local Finance Notice, Instructions, and FAQ before completing the Inventory. 

The Excel-based Question List is available at https://www.nj.gov/dca/dlgs/programs/best_practices_docs/2023%20DLGS%20Best%20Practices%20Inventory%20Questions.xlsx.

Please complete and file the Best Practices Inventory as soon as possible to ensure timely resolution of technical or substantive issues. Please email Matthew.Gallello@dca.nj.gov if you require technical assistance. CFOs should review the BPI Platform Roster of Officials to ensure the individuals listed as Chief Administrative Officer and Municipal Clerk are current.  If, upon logging in, the CFO does not see a BPI Link on the Home Page or a list of municipalities for which they serve as CFO, the CFO must seek technical assistance. For assistance regarding the Inventory questions, please contact bestpractices@dca.nj.gov.

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Marriage License Reimbursement Program ((MLR)) - Period January 1, 20 - 08/29/2023

On August 29, the New Department of Treasury processed reimbursements to municipalities that filed for reimbursement through the Marriage License Reimbursement Program (MLR). The MLR program reimburses municipalities $3.00 per marriage license application taken between January 1, 2023 - June 30, 2023. The reimbursement payments will reflect in the municipal banking accounts on or about August 30, 2023. Any questions regarding these payments are to be directed to your municipality's Registrar of Vital Statistics. Please do not call the New Jersey Department of Treasury. Any further questions that cannot be answered by your Registrar of Vital Statistics can be directed to MLR@dca.nj.gov.

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Property Tax Grace Period Extension During Prolonged Fede - 09/22/2023

In light of a possible federal government shutdown, the Division of Local Government Services (Division) reminds municipalities they have the discretion to offer an extended property tax grace period to eligible federal employees and federal contractors under certain circumstances.

During an extended federal government shutdown, P.L. 2019, c. 491 authorizes municipalities to adopt an extended property tax grace period applicable to a property taxpayer, or the taxpayer's spouse/civil union partner/domestic partner, who is either:

- An employee of a federal government agency who is furloughed because of a shutdown, and 1) receives unemployment benefits during the shutdown, or 2) who works during a shutdown but is not paid because of the shutdown; or

- A contractor whose pay is received through a contract with a federal government agency but whose payment is delayed or diminished because of a shutdown, provided that the contractor receives unemployment benefits during the shutdown.

A municipality may adopt a resolution extending the grace period for the above-referenced qualifying individuals to on or before the date upon which the next property tax installment payment is payable. For example, for the November 1 property tax installment, the grace period would extend to February 1. However, a municipality can only apply the extended grace period if the federal shutdown is greater than 21 days in duration and the shutdown either 1) remains in effect as of the property tax installment due date; or 2) concludes less than 14 days prior to the property tax installment due date. This provision only applies to property taxes and not to local assessments or other municipal charges.

Once the governing body adopts a resolution allowing qualifying taxpayers to receive an extended grace period due to a federal shutdown, the municipal clerk shall forward the resolution to the Division at dlgs@dca.nj.gov (with the subject heading "Property Tax Grace Period

- Federal Shutdown") no later than the third business day next following adoption. If the municipality is under State Supervision or is receiving Transitional Aid, the Division Director must approve the resolution before it can become effective.

Please review pp. 8-9 of Local Finance Notice 2020-25 for further details (https://www.nj.gov/dca/divisions/dlgs/lfns/20/2020-25.pdf).

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Boardwalk Preservation Fund (BPF) Grant Program - 08/24/2023

The New Jersey Department of Community Affairs (DCA), Division of Disaster Recovery and Mitigation (DRM) is administering the Boardwalk Preservation Fund (BPF) grant program. Federal funding in the amount of $100,000,000 is made available through the American Recue Plan, State Fiscal Recovery Funds. If you are a coastal community or county, and have a boardwalk, you may be eligible for grant funding. DRM is hosting an online information and training session at 2 p.m. on Tuesday, August 29th about the program. If you would like to attend the session, please email Narkide.Andre@dca.nj.gov and include:

- Organization Name

- Contact Name

- Email

- Phone number

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N.J.A.C. 5:34-6.1 Amendment - Emergency Adoption & Concurrent Proposal - 08/22/2023

The Director of the Division of Local Government Services ((DLGS) has adopted on an emergency basis and concurrently proposed an amendment to N.J.A.C. 5:34-6.1 permitting municipalities that are under enhanced State oversight to award a multi-year emergency contract for solid waste collection and/or recycling collection, under certain circumstances, subject to Director approval. Pursuant to the amendment, a municipality is deemed subject to enhanced State oversight if the municipality is under the Transitional Aid to Localities Program or any successor discretionary aid programs for municipalities in fiscal distress (N.J.S.A. 52:27D-118.42a), State Supervision Act (N.J.S.A. 52:27BB-54 et seq.), Municipal Rehabilitation and Economic Recovery Act (N.J.S.A. 52:27BBB-1 et seq.), Municipal Stabilization and Recovery Act (N.J.S.A. 52:27BBBB-1 et seq.), or a financial review board instituted pursuant to N.J.S.A.52:27D-118.30a. The Notice of Emergency Adoption and Concurrent Proposal is available on the DLGS Rules and Regulations webpage at https://www.nj.gov/dca/dlgs/rules_reg.shtml under the Proposed Rules and Recently Adopted Rules headings.

Please submit written comments by September 20, 2023, via email to Jason.Martucci@dca.nj.gov or by regular mail to:

Jason R. Martucci, Esq.

Department of Community Affairs

PO Box 803

Trenton, New Jersey 08625

If no further action is taken by October 1, 2023, the amendment will expire and N.J.A.C. 5:34-6.1 will revert to its prior form.

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CY 2023/FY 2024 Municipal State Aid Payment Details - 08/15/2023

Please note that Municipal State Aid payments are processed by the Department of Treasury.

Municipal Relief Fund payments are referenced as MRF followed by their payment number out of the five payments issued each fiscal year (ex. MRF #1).

Energy Tax Receipts payments are referenced as ERT followed by their payment number out of the five payments issued each fiscal year (ex. ERT #1).

For more information, please review State Aid Recapitulation Schedules

(http://www.nj.gov/dca/divisions/dlgs/resources/muni_stateaid.html) and LFN #2023-13 (https://www.nj.gov/dca/divisions/dlgs/lfns/23/2023-13.pdf).

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LGAP Grant Awards -2023 - 08/02/2023

The Division of Local Government Services (DLGS) has distributed Lead Grant Assistance Program (LGAP) payment to municipalities on Monday July 31, 2023. Payment reference for CFOs is LGAP.  Please apply accordingly. Municipal CFOs who cannot identify the purpose of the payment are encouraged to contact their Administration or Municipal Clerk. Do not contact the Division regarding the payment.

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CY 2023/FY 2024 State Aid Recapitulation & Payment Schedules - 07/25/2023

Local Finance Notice 2023-13 (https://www.nj.gov/dca/divisions/dlgs/lfns/23/2023-13.pdf) summarizes the State Aid payment program for CY 2023 and SFY 2024 municipal budgets. The State Aid breakdown and amounts for each payment cycle on the dynamic Municipal Aid Recapitulation Schedule are posted on the Division of Local Government Services' website at: http://www.nj.gov/dca/divisions/dlgs/resources/muni_stateaid.html.

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Updated: 03/07/2024