The Bureau of Authority Regulation is charged with ensuring that the annual budgetary and audit processes of authorities and fire districts are in compliance with pertinent statutes, regulations, auditing standards and accounting principles. The Bureau also performs analytical reviews of project financing applications for the Local Finance Board.
Budget Forms and statutes are available from this link.
The Division is responsible for the review and approval of deferred compensation programs for municipalities, counties and local government created authorities to ensure compliance with state regulations. Deferred compensation allows employees to defer receiving a portion of their salary until the future, thus reducing their current federal taxable income. A list of companies providing deferred compensation services to local government is available from this link.
Administration of the Local Government Ethics Law is the responsibility of the Local Finance Board. Annual Financial Disclosure Statements for local officials, minimum ethical standards for local government employees, investigation of complaints and the issuance of advisory opinions all fall within the purview of the Board.
The NJ Local Government Ethics Law and the annual Financial Disclosure Statement are available from this link.
The Local Finance Board in the Division of Local Governmental Services is a statutorily responsibility for promulgating rules and regulations on the fiscal operations, fiscal reporting and overseeing the fiscal condition of all New Jersey municipalities, counties, local authorities and special districts.
A directory of members and a schedule of meeting dates is available from this web link.
The Division provides assistance to local units of government and public schools in the planning, development and implementation of cooperative purchasing systems, pursuant to N.J.S.A. 40A:11-11(5). All such systems must be registered with and approved by the Director of the Division.
Link to a wide range of public procurement information at the New Jersey Local Agency Procurement Laws website, available here.
The Length of Services Award Program (LOSAP) is a system established to provide tax-deferred income benefits to active volunteer members of all forms of volunteer fire and first aid organizations. This definition includes those volunteer first aid organizations that charge for their services.
Rules, explanations and forms are available from this web link.
This Bureau is statutorily responsible for assuring that each of the state’s 566 municipalities and 21 county governments comply with laws and regulations related to the finances of local governments. Through its programs, the bureau provides technical assistance and serves in a regulatory capacity.
The LGS Certification Unit provides testing and certifies licensees for County and Municipal Finance Officer, Municipal Clerk, Public Works Manager, Registered Municipal Accountant and Tax Collector positions.
Approved Continuing Education Unit (CEU) courses and schedules, certification requirements, applications, record keeping forms, CEU sponsor agreements and forms, as well as links to sponsor web sites are available on the certification unit’s web pages.
The Division provides assistance to public and charter schools by providing guidance and assistance in the procurement process required under the Public School Contracts Law. This also includes the planning, development and implementation of cooperative purchasing systems, as these systems must be registered with and approved by the Director of the Division.
Link to a wide range of public procurement information at the New Jersey Local Agency Procurement Laws website.
To encourage and assist voluntary inter local programs and shared services among municipalities, school districts, counties, and other local property taxing units through technical assistance and the administration of the Regional Efficiency Development Incentive (REDI) program. REDI offers grants and loans to assist the study, development, and implementation of new joint programs and shared services.
Various materials concerning the program are available from this web link
The Division provides information for inquiries about the administration and enforcement of municipal property taxes. Property tax levies and tax rates for all municipalities can be found here. Information on the Division’s database of information concerning property tax billing services and municipal tax collection practices are also here.
The Division provides assistance to tax collectors, rent leveling clerks, landlords and tenants concerning the rebate or crediting of property tax reductions to tenants when a landlord’s property taxes are reduced through State aid.
A program guidebook, administrative rules, frequently asked questions and other items are available from this web link.
The Vocational Tuition Credit program provides tuition credits of up to $600/yr at county collages and vo-tech schools to members and immediate family of volunteer fire and rescue squads. Specific condition relate to membership, courses, and limits on use.
As part its broader mission, the Division is renewing its partnership with municipalities to cultivate best practices in government and to support local best efforts with the State’s comprehensive network of available resources.
The Local Assistance Bureau (LAB) provides high-level technical assistance through comprehensive management consulting services to local government agencies utilizing experienced local government professionals and data-driven analytics. Our services are offered at no cost to local agencies