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3210 Local Funds



Municipal Government Funds

A. Purpose

It is the policy of the Northfield Board of Education that the board, school officials, and municipal officials maintain a close and harmonious association within their respective areas of authority. Such liaison is requisite for dealing with school/community matters and problems in the most satisfactory manner and assuring the most prudent expenditure of tax dollars.

B. Authority

The board recognizes that its authority arises directly from the state, but it also is aware that the municipality has the authority to review defeated budgets to determine whether a thorough and efficient educational system can be operated within a lesser amount than that proposed by the board.

C. Responsibility

To maintain fiscal cooperation with the municipality, the Superintendent of Schools and business administrator will discuss the annual school budget with the municipal governing body before presenting it to the public. The board will meet with the municipal governing board to review the budget before the public hearing.

Tax Revenues

A. Purpose

The board of education believes that the interests of district taxpayers as well as the interests of the educational program are best served by the orderly, planned transfer of tax revenues to the school district as such funds are required to pay debts of the district.

The business administrator shall request the municipal treasurer to transfer tax revenues in anticipation of district expenditures in accordance with law and as approved by this board of education.

B. Authority

The board reserves to itself the final authority of obtaining local tax revenues.

C. Delegation of Responsibility

  1. The request for payment of the local tax revenue from the municipal government shall be within the sole discretion of the business administrator, consistent with applicable laws;
  2. The frequency of payment shall be coordinated between the business administrator and the municipal officials. To this end, the business administrator shall establish a system of planning expenditures to coincide with municipal and other budgeted revenues to avoid borrowing by the municipality;
  3. The business administrator may utilize state form A-4F or other suitable instruments for requesting payment, which provides for a fair and equitable system for both parties.

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

Key Words

State Funds, Federal Funds, Disposal of Equipment, State/Federal Funds

Legal References: N.J.S.A. 18A:7F-1 et seq. N.J.S.A. 18A:7G-1 Comprehensive Improvement and Financing Act of 1996
through –44 et al. N.J.S.A. 18A:11-1 N.J.S.A. 18A:34-1 N.J.S.A. 18A:38-7.7 Educational Facilities Construction and Financing Act General mandatory powers and duties Textbooks; selection; furnished free with supplies; appropriations
through -7.14 N.J.S.A. 18A:54-20 N.J.S.A. 18A:58-7.1 N.J.S.A. 18A:58-7.2 N.J.S.A. 18A:58-11 N.J.S.A. 18A:58-11.1 Legislative findings and declarations (impact aid) Powers of board (county vocational schools) School lunch program School lunch program; additional state aid Emergency aid Loss of tuition to district due to establishment of
N.J.S.A. 18A:58-33.6 regional district; state aid for one year
through -33.21 N.J.S.A. 18A:58-37.1 Additional State School Building Aid Act of 1970
through -37.7 N.J.S.A. 18A:59-1 Textbook Aid to Public and Nonpublic Schools
through -3 N.J.A.C. 6A:14-1.1 et seq. N.J.A.C. 6A:23-5.1 et seq. N.J.A.C. 6A:23A-5.3 N.J.A.C. 6A:23-8.1 et seq. N.J.A.C. 6A:30-1.1et seq. N.J.A.C. 6A:26-1.1et seq. N.J.A.C. 6A:27-8.1et seq. N.J.A.C. 6A:32-14.1 Federal aid Special Education State Aid Accountability Regulations Annual Budget Development, Review and Approval Evaluation of the Performance of School Districts Educational Facilities State Aid Review of mandated programs and services

Abbott v. Burke, 149 N.J. 145 (1997) Hawkins-Stafford Elementary and Secondary School Improvement Act of 1988, (Pub.

L. No. 100-297) amending Elementary and Secondary Education Act of 1965 20 U.S.C.A. 1401 et seq. – Individuals with Disabilities Education Act 29 U.S.C.A. 794 et seq. – Section 504 of the Rehabilitation Act of 1973 Drug-Free Workplace Act of 1988 34 CFR 80 (7-1-05) monitoring districts’ use of federal grant funds Education Department General Administrative Regulations (EDGAR) 34 CFR Part 85, Governmentwide Debarment and Suspension (nonprocurement)

and Governmentwide Requirements for Drug-Free Workplace (Grants) 34 CFR 200.1 et seq. 34 CFR 80 (7-1-05) monitoring districts’ use of federal grant funds No Child Left Behind Act of 2001, Pub. L. 107-110, 20 U.S.C.A. 6301 et seq.


Cross References: *3100 *3160 3500.1 *3541.1 *3542.31 *3570 *4119.23 *4219.23 *6142.2 *6142.6 Budget planning, preparation and adoption Transfer of funds between line items/amendments/purchases not budgeted Energy Transportation routes and services Free or reduced-price lunches/milk District records and reports Employee substance abuse Employee substance abuse English as a second language; bilingual/bicultural Basic skills
*6142.12 Career education
*6171.3 At-risk and Title 1
*6171.4 *9326 Special education Minutes

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

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