Defeated Budget Process. NJ Department of Education April 2013. Defeated Budget Process 2013-2014. Defeated Budget Packet Election Day Consultation Phase District & Municipal Role Tax Certification Options Post Certification and Next Steps. Defeated Budget Packet.
NJ Department of Education
Tuesday April 16, 2013
April 17 - May 20
By April 24th
Two days after certification of election results (but encouraged to send 2 days after election – April 18th)
BOE prepares Defeated Budget Info.
per N.J.A.C. 6A:23A-9.7(a)1(attachment 1 of defeated budget packet),
and Letter of Transmittal(attachment 2 of defeated budget packet)
Required for all defeated budgets
1. Proposed Budget for 13-14
2. Separate proposals passed by voters
3. Salary (PCR) schedules for all employees (12-13 & 13-14)
4. Pupil enrollment by grade as of 6/30/12, 10/15/12 & projected 10/15/13.
5. # of schools & classrooms in each, incl pupil capacity in each classroom
6. Detailed tuition analysis (sent &/or received)
7. Analysis of professional & nonprofessional staff, 12-13 & projected for 13-14 (incl list of retirees)
8. Proposed capital projects and/or deposits into capital reserve
9. Copies of BOE’s most recent annual report, annual audit, comparative spending guide, and report card
10. Any other information deemed appropriate by Executive County Superintendent for a specific BOE
Pursuant to N.J.S.A. 18A:7F-5.3, districts must prepare supporting documents for salary and benefit information for certain employees:
By Monday, May 20th
Municipality must certify General Fund Tax Levy(not the entire general
fund budget) to the County Board of
CANNOT certify a tax levy below minimum levy required by N.J.S.A. 18A:7F-5
And remember for certifications below the adequacy budget…
The Burden of Proof is on the municipality that the reduced levy is sustainable for T&E .
→Restoration by municipality is not allowed. Decision of the voters is final.
A municipality cannot increase budgeted fund balance (surplus) to reduce tax levy if the increase results in the BOE’s remaining surplus balance to be < $250,000 or the minimum amount necessary based on district circumstances and needs, whichever is higher
If the proposed budget is at the minimum levy, the municipality must certify the minimum levy. There are no options to reduce below the minimum.
BOE has the legal authority to
appropriate capital reserve to
offset current expense funded by tax levy
but appropriation must fund projects that do not require voter approval (projects without excess costs)
→Reducing a Capital Reserve withdrawal does NOT impact general fund levy and therefore, it is NOT a viable option
→Reducing a Capital Reserve deposit DOES impact general fund levy and therefore, it IS a viable option, even if included in LRFP
→Increasing a Maintenance Reserve withdrawal may impact general fund levy and therefore, it IS a viable option
→Reducing an Emergency Reserve deposit DOES impact general fund levy and therefore, it IS a viable option.
There is no requirement under law or regulation that Commissioner decisions on Applications for Restoration will be finalized before tax bills are mailed.
Generally, decisions are completed by the end of August
Levy was to be certified by April 8th
District has 10 working days after Board of School Estimate certification to apply for restoration of cuts
The board of education must approve the proposed budget no later than 18 days before the date of the April election – whether the election is held in April or November
Boards of Education must have approved budgets by March 28
In a district holding school elections in November, the Secretary of the Board must certify the levy to the county board of taxation by May 20th (without separate proposals)