1. ARRA Grant Audit Requirements
    ARRA Grant Audit Requirements 
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  2. Authority Accounting / Budgeting
     Generally at NJAC 5:31 See "Existing Rules" On NJAC Page 
    Appropriation of Authority Assets to a Municipality or County (LFN 2005-3)
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  3. Defined Contribution Retirement Program
    DCRP Page - Division of Pensions & Benefits
    DCRP Substantially Similar Requirement (LFN 2008-10 rev. 1/5/09)
    Model DCRP Substantially Similar Employee Ordinance 
    DCRP Substantially Similar Pensions Transmittal Form 
    DCRP Powerpoint Presentation (DLGS & Div. of Pensions) – Summer 2008
    Introduction to Chapter 92 - DCRP Guidance and policies (LFN 2007-28)
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  4. Electronic Bond Sales
    i-Deal, LLC. 
    Grant Street Group/MuniAuction 
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  5. Electronic Transactions
    Electronic Receipt Acceptance (acceptance of credit and debit transactions) 
    Disbursements without Certification - See Procurement Cards Below

    Local Finance Notice AU-1997-2 

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  6. Encumbrance Systems
    Rules at NJAC 5:30-5.2 through 5.5
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  7. Flexible Chart of Accounts
    Flexible Chart Of Accounts - Budget Document Codes
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  8. Fixed Asset Accounting
    Rules at NJAC 5:30-5.6
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  9. General Ledger System
    Local Finance Notice CFO-2003-14: General Ledger Accounting Systems TAD 86-3 Update 
    Rules at NJAC 5:30-5.7
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  10. Grant Reimbursement Rates
    Grant Accounting Employee Reimbursement Rate Guidelines

    US Government OMB Circular A-87 
    N.J. Office of Management and Budget Circular 07-07 OMB
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  11. 2011 Health Benefits Reform
    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
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  12. Local Public Contracts Law
    Local Procurement web page
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  13. Municipal and County Budget
    Accumulated Absence Rules – NJAC 5:30-15    
    Local Examination of Budgets - NJAC 5:30-7
    Posting Municipal Budgets Online
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  14. New Jersey First Residency Law
     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
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  15. Other Post-Employment Benefits/Accumulated Absence Accounting
    • Local Finance Notice 2009-25 - Local Authority/Fire District OPEB Budgeting
    • Local Finance Notice 2007-15 - Implementing GASB 45 - Disclosure of Liabilities for OPEB for Municipalities and Counties
    • Local Finance Notice 2002-1 - Accumulated Absence Management and Financing


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  16. Procurement Cards
    Procurement Cards-New Regulations 
    Rules at NJAC 5:30-9A 
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  17. "Red Flag Identify Theft Rules
    Local Finance Notice 2009-9
    State of Washington Red Flag Web Page
    Links for Utility focused information
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  18. Special Municipal Aid Program Audits
    Description of 2009 SMA Audit Program
    Audit Scope of Work

    "Round 1" Audit Report

    Asbury Park (10megabytes)
    Bridgeton (7.3megabytes) 
    Harrison (1.3megabytes) 
    Jersey City (15megabytes)
    Paterson (.2megabytes)

    "Round 2" Audit Report

    Camden (10megabytes) 
    Newark (1.8 megabytes) 
    Union City (.5 megabytes)
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  19. Uniform Construction Code Audit Requirements
    Uniform Construction Code Enforcement Fee Report
    UCC Annual Report – Codes & Standards



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  20. Third Party Payroll Disbursement
     Guide to Electronic Disbursement Controls for Payroll Purposes 
     CFO-2003-15 -- Third Party Payroll Disbursement Summary
     Risks of Third Party Service Organizations
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