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Fire Districts

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
09/02/2015   2016 Fire District Budget Submission
07/02/2015   Minimum Bid Thresholds Adjusted by State Treasurer

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 dlgs@dca.nj.gov 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.”

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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: DLGS@dca.nj.gov 

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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).

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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.

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2016 Fire District Budget Submission - 09/02/2015

Fire District budget documents for 2016 are now available on the Division of Local Government Services website.  Local Finance Notice 2015-16 describes the budget process fire districts must follow.  Each fire district is required to submit its budget on the forms provided by the Division, which are similar to last year's.  If you need assistance completing the forms, the Bureau of Authority Regulation is available to assist you and may be reached at (609) 633-6238 or by e-mail to dlgs@dca.nj.gov with the subject heading "Fire District Budget Submission".

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Minimum Bid Thresholds Adjusted by State Treasurer - 07/02/2015

Pursuant to N.J.S.A. 40A:11-3, the State Treasurer has increased the minimum bid threshold from $36,000 to $40,000 for entities subject to the Local Public Contracts Law whose purchasing agents possess a Qualified Purchasing Agent (QPA) certificate awarded by the Division of Local Government Services.  As such, the new quote threshold for local units with QPAs is $6,000 (15% of the $40,000 QPA bid threshold).  Local units that do not have a QPA-certified purchasing agent remain subject to the $17,500 minimum bid threshold set forth in N.J.S.A. 40A:11-3 and 40A:11-9a, with the corresponding quote threshold remaining $2,625 (15% of the $17,500 non-QPA bid threshold).  Pursuant to N.J.S.A. 18A:18A-3, the State Treasurer has also increased the minimum bid thresholds for school districts with QPA-certified purchasing agents from $36,000 to $40,000.  Like local units with QPAs, the new quote threshold for school districts with QPAs is $6,000.  The minimum bid threshold for those school districts without QPA-certified purchasing agents has also been increased from $26,000 to $29,000, with the corresponding quote threshold increased to $4,350 (15% of the $29,000 non-QPA school district bid threshold).  The bid threshold adjustments are effective as of July 1, 2015.  The Division will be issuing a Local Finance Notice further discussing the matter.

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Updated: 06/28/2016