Governor Chris Christie • Lt.Governor Kim Guadagno
New Jersey Home Page Citizen Business New Jersey Government New Jersey Services A to Z New Jersey State Departments and Agencies

Fire Districts

10/18/2016   Fire District Elections
09/23/2016   2017 Fire District Budget Submission
06/09/2016   Proposed New Rule - N.J.A.C. 5:31-8.1 Authority Bond Refunding's
04/11/2016   Authorities and Fire Districts Audit Submission Extended Filing Date
02/05/2016   LFN 2016-03: Guidance on LOSAPs
01/04/2016   LOSAP CY 2015 Annual CPI Adjustment

Fire District Elections - 10/18/2016

The Division of Local Government Services has received guidance from the New Jersey Attorney General's Office regarding the Fire District Elections. Pursuant to N.J.S.A. 40A:14-76, the poll hours for elections are 2pm to 9pm, but the Board of Fire Commissioners "may designate a later closing hour on the same day" of the election.  The Fire District Elections would consist of any Special Meeting, Special Election and/or the Annual Election. If you have any questions, please email

Return to Top

2017 Fire District Budget Submission - 09/23/2016

Local Finance Notice 2016-14 provides guidance for fire district budget submissions. Documents for calendar year 2017 are now available on the Division of Local Government Services website.  The Fire Budget Package is comprised of a Word Document and Excel Workbook and includes all related forms and numbered pages that make up the complete budget document. Each fire district is required to submit its budget on the forms provided by the Division. Any fire district that submits a budget for calendar year 2017 on an outdated form will not be approved by the Division and will be required to re-submit the budget on the correct form.

Return to Top

Proposed New Rule - N.J.A.C. 5:31-8.1 Authority Bond Refunding's - 06/09/2016

The Local Finance Board has proposed a new rule that would permit a local authority or fire district to issue refunding bonds without prior Local Finance Board approval, so long as the issuance realizes debt service savings on outstanding obligations and certain other conditions are met.  Published in the June 6, 2016 New Jersey Register, the rule proposal is located on DLGS’s “Rules and Regulations” webpage under “Proposed Rules.”  Please submit written comments on the notice of proposal by August 5, 2016.  Comments may be submitted via e-mail to or by regular mail to: Patricia Parkin McNamara, Executive Secretary - Local Finance Board - Department of Community Affairs - PO Box 803 - Trenton, NJ 08625-0803 For comments submitted via e-mail, please name the subject heading “NJAC 5:31-8.1: Refunding of Bonds Meeting Certain Conditions.”

Return to Top

Authorities and Fire Districts Audit Submission Extended Filing Date - 04/11/2016

Under GASB Statement No. 68, individual government employers must report a proportionate share of the Net Pension Liability, deferred inflows and outflows, and pension expense in their financial statements. Previously, employers only reported the annual contributions they made to the Pension System as an expense. The information required for compliance with Government Accounting Standards Board (“GASB”) Statement No.68 has not been released by the New Jersey Division of Pensions for New Jersey government entities proportional allocation of pension expenses for fiscal period ending June 30, 2015. This information is needed to complete Authorities and Fire District financial statements and required notes to the financial statement in accordance with the GASB Statement. The Division of Local Government Services will allow a filing extension for audits of Authorities and Fire Districts that are due to be filed prior to the release of the compliance information for GASB 68. When the compliance information is released, the Division will communicate a filing deadline for audit reports affected by the information delay. For questions, please email: 

Return to Top

LFN 2016-03: Guidance on LOSAPs - 02/05/2016

The "Emergency Services Volunteer Length of Service Award Program" (P.L. 1997, c.388) ("LOSAP") was signed into law in 1998 to support the recruitment and retention of fire and first aid volunteers by rewarding their service. The Division of Local Government Services adopted LOSAP Rules on January 16, 2001 and amended on November 26, 2003. In response to concerns with the oversight of certain LOSAPs, the State of New Jersey Office of the State Comptroller ("OSC") conducted a review of several LOSAPs across the State. On June 30, 2015, then Acting State Comptroller Marc Larkins, issued an "Investigative Report: Emergency Services Volunteer Length of Service Award Program" (the "OSC Report"). Local Finance Notice 2016-03 provides Guidance on Administration of Length of Service Award Programs (LOSAPs).

Return to Top

LOSAP CY 2015 Annual CPI Adjustment - 01/04/2016

Local Finance Notice 2015-26 provides local units administering a Length of Service Awards Program (LOSAP) with general information regarding LOSAP award increases together with the annual cost of living adjustment to the maximum award amounts.

Return to Top

statewide: njhome | citizen | business | government | departments | search

Updated: 10/18/2016