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3000 Concepts and Roles in Business and Noninstructional Operations

NORTHFIELD BOARD OF EDUCATION FILE CODE: 3000/3010 Northfield, New Jersey X Monitored

X Mandated Policy X Other Reasons


Fiscal Management

The Northfield Board of Education recognizes that money and money management are a necessary support of the whole school program. To make that support as effective as possible, the board intends:

A. To encourage financial planning through the best possible budget procedures;

B. To explore all practical sources of dollar income;

C. To guide the expenditure of funds so as to extract the greatest educational returns;

D. To expect top-quality accounting and reporting procedures; to adopt and implement sound fiscal procedures. The business administrator shall prepare a manual of standard operating procedures and internal controls to ensure that all business operations of the district are carried out uniformly, efficiently and in accordance with law and board policy;

E. To maintain a level of per student expenditure sufficient to provide high quality education.

Internal Controls/Standard Operating Procedures

The board of education is committed to financial integrity and directs the Superintendent of Schools to establish specific regulations and standard operating procedures for business functions which are designed to provide district administrators with reasonable assurance that the district’s goals and objectives will be met and that meet the requirements of N.J.A.C. 6A:23A-6.5 through 6.13. Internal controls shall promote operational efficiency and effectiveness, provide reliable financial information, safeguard assets and records, encourage adherence to prescribed policies and comply with law and regulation.

The district may submit a written request to the Commissioner to approve an alternative system, approach or process for implementing the internal controls required in this subchapter. The application must include documented evidence that includes but is not limited to, an independent, third-party written assessment that the alternative system, approach or process will achieve the same safeguards, efficiency and other purposes as the specified internal control requirement(s).

Personnel Tracking and Accounting

The Northfield School District shall maintain an accurate, complete, and up-to-date automated position control roster to track the actual number and category of employees and the detailed information for each in accordance with N.J.A.C. 6A:23A-6.8.

Support Services

The board of education expects operation and maintenance of the school plant and equipment to set high standards of safety, to maintain the health of students and staff, to reflect the aspirations of the community, to support environmentally the efforts of the staff to provide a good education and to preserve the community’s major investment.


In order to provide services that sufficiently support the educational program, the board establishes as broad goals:

A. To provide a physical environment for teaching and learning that is safe and comfortable for students, staff, and public;

B. To provide safe transportation for eligible students;

C. To make nutritious meals available to students;

D. To provide resources, facilities and assistance to meet the needs of the educational program as they develop.

Long-range Plans

In compliance with law, the Superintendent of Schools will develop a five-year comprehensive maintenance plan. The board will review this plan, and the district’s long-range facilities plan annually, and will revise them as necessary with the advice of the Superintendent of Schools or designee.

Adopted: February 24, 1997 NJSBA Review/Update: October 2009; December 2010 Readopted: October 24, 2011

Key Words

Concepts and Roles in Business, Noninstructional Operations, Goals and Objectives in Business and Noninstructional Operations, Planning, Business

Legal References: N.J.S.A. 2C:30-4 Disbursement of public moneys, incurrence of obligations in excess of appropriation

  1. 18A:4-14 Uniform system of bookkeeping for school districts
  2. 18A:17-14.1 Appointment of school business administrator; through -14.3 duties; subcontracting; tenure acquisition
  3. 18A:17-24.1 Sharing of superintendent, school business administrator; procedure
  4. 18A:18A-1 et seq. Public School Contracts Law
  5. 18A:20-1 et seq. Title in board of education
  6. 18A:33-1 et seq. Facilities in general
  7. 18A:39-1 et seq. Transportation to and from schools
  8. 40A:65-1 et seq. Uniformed Shared Service and Consolidation Act
  9. 2:36-1.1 et seq. Child Nutrition Programs
  10. 6A:9-12.1 et. seq. Requirements for administrative certification See particularly:
  11. 6A:9-12.1, -12.2,-12.3(d), -12.7
  12. 6A:23A-1.1et seq. Fiscal accountability, efficiency and budgeting procedures
  13. 6A:26-1.1et seq. Educational Facilities
  14. 6A:27-1.1et seq. Student Transportation

Possible Cross References: *3100 Budget planning, preparation and adoption


3200 Income

3300 Expenditures/expending authority

3400 Accounts

3500 Noninstructional operations

*3510 Operation and maintenance of plant

3530 Insurance management

3541 Transportation

3542 Food service

3452.1 Local Wellness

3543 Office services

3570 District records and reports

3600 Evaluation of business and noninstructional operations

*7110 Long-range facilities planning

9123/9124 Appointment of board secretary; appointment of business official

*Indicates policy is included in the Critical Policy Reference Manual.

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