This document outlines the process that school districts in New Jersey must follow after their budgets are defeated in an election. Key dates and responsibilities are provided for county offices, school districts, and municipal governing bodies. If a budget is defeated, the district enters a consultation phase with local municipalities to determine a reduced tax levy. Options for certifying a reduced levy and potential line item reductions are described. Dispute resolution processes are also explained if agreement cannot be reached on a reduced budget.
Budget Preparation and Monitoring Information Systemicgfmconference
The delegation from the Republic of Serbia will provide an overview of the changes that are being introduced in the budgeting process in the Republic of Serbia, specifically the major shift from a line budget to program budgeting. Presenters include:
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Mr. Milorad Ivšan, Senior Advisor, Division Head, Republic of Serbia
Ms. Danka Božić, Junior Advisor in the Public Debt Management Department, Republic of Serbia
Budget Preparation and Monitoring Information Systemicgfmconference
The delegation from the Republic of Serbia will provide an overview of the changes that are being introduced in the budgeting process in the Republic of Serbia, specifically the major shift from a line budget to program budgeting. Presenters include:
Mr. Ivan Maričić, Treasurer, Republic of Serbia
Mr. Milorad Ivšan, Senior Advisor, Division Head, Republic of Serbia
Ms. Danka Božić, Junior Advisor in the Public Debt Management Department, Republic of Serbia
City staff provided the city council with a broad overview of the proposed budget for the next fiscal year. More-detailed discussions will occur in a a series of upcoming workshops.
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Presentation by Superintendent Nikolai Vitti on the 2013-2014 Duval County Public Schools budget. Presented to ONE by ONE delegates and community members at the Jacksonville Public Education Fund forum on July 18, 2013. Learn more at www.jaxpef.org.
This is a presentation made to the ACE Working Groups who will be looking at a slate of proposed boundary and program changes to Duval County Public Schools
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Susanne Greschner, chief of the Rhode Island Department of Revenue Division of Municipal Finance, describes her state’s Fiscal Stability Act and innovative fiscal transparency portal.
Presentation by Superintendent Nikolai Vitti on the 2013-2014 Duval County Public Schools budget. Presented to ONE by ONE delegates and community members at the Jacksonville Public Education Fund forum on July 18, 2013. Learn more at www.jaxpef.org.
This is a presentation made to the ACE Working Groups who will be looking at a slate of proposed boundary and program changes to Duval County Public Schools
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The annual Public Education Perceptions Poll was released on December 1, 2015. It looks at perceptions of residents in Duval County around issues in public education and is issued by the Jacksonville Public Education Fund. This presentation was given at a press conference announcing the results on December 1, 2015. To learn more, go to jaxpef.org.
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Budgets planning india - find articles for budget planning, personal budget planner, family budget planner, business budget planner, investment budget planner, budget planning forums and free budget tools downloads.
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During the preparation phase, the Executive prepares the proposed National Budget. This is followed by the legislation phase where the Congress authorize the General Appropriations Act. In the execution phase, agencies utilize their approved budgets and during the accountability phase the executive phase, agencies utilize their approved, the executive monitor and evaluate the use of the budget
03062024_First India Newspaper Jaipur.pdfFIRST INDIA
Find Latest India News and Breaking News these days from India on Politics, Business, Entertainment, Technology, Sports, Lifestyle and Coronavirus News in India and the world over that you can't miss. For real time update Visit our social media handle. Read First India NewsPaper in your morning replace. Visit First India.
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In a May 9, 2024 paper, Juri Opitz from the University of Zurich, along with Shira Wein and Nathan Schneider form Georgetown University, discussed the importance of linguistic expertise in natural language processing (NLP) in an era dominated by large language models (LLMs).
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An astonishing, first-of-its-kind, report by the NYT assessing damage in Ukraine. Even if the war ends tomorrow, in many places there will be nothing to go back to.
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Find Latest India News and Breaking News these days from India on Politics, Business, Entertainment, Technology, Sports, Lifestyle and Coronavirus News in India and the world over that you can't miss. For real time update Visit our social media handle. Read First India NewsPaper in your morning replace. Visit First India.
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‘वोटर्स विल मस्ट प्रीवेल’ (मतदाताओं को जीतना होगा) अभियान द्वारा जारी हेल्पलाइन नंबर, 4 जून को सुबह 7 बजे से दोपहर 12 बजे तक मतगणना प्रक्रिया में कहीं भी किसी भी तरह के उल्लंघन की रिपोर्ट करने के लिए खुला रहेगा।
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Find Latest India News and Breaking News these days from India on Politics, Business, Entertainment, Technology, Sports, Lifestyle and Coronavirus News in India and the world over that you can't miss. For real time update Visit our social media handle. Read First India NewsPaper in your morning replace. Visit First India.
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हम आग्रह करते हैं कि जो भी सत्ता में आए, वह संविधान का पालन करे, उसकी रक्षा करे और उसे बनाए रखे।" प्रस्ताव में कुल तीन प्रमुख हस्तक्षेप और उनके तंत्र भी प्रस्तुत किए गए। पहला हस्तक्षेप स्वतंत्र मीडिया को प्रोत्साहित करके, वास्तविकता पर आधारित काउंटर नैरेटिव का निर्माण करके और सत्तारूढ़ सरकार द्वारा नियोजित मनोवैज्ञानिक हेरफेर की रणनीति का मुकाबला करके लोगों द्वारा निर्धारित कथा को बनाए रखना और उस पर कार्यकरना था।
State NJ Education Defeated Budget Presentation 2008
1. Defeated Budget
Process
NJ Department of Education
April
A il 2008
1
2. Defeated Budget Process
2008-
2008-2009
Defeated Budget Packet
1.
1
Election Day
2.
Consultation Phase
3.
District & Municipal Role
4.
Tax Certification Options
p
5.
Post Certification and Next Steps
6.
2
3. Defeated Budget Packet
Memo outlining p
g process – posted at:
p
http://www.nj.gov/education/finance/fp/dwb/defeated/
Memo includes two attachments:
Attachment 1 - List of required budget
items every district with defeated budgets
it di t i t ith d f t d b d t
MUST send to municipal governing body(ies)
Attachment 2 - S
Att h t Sample M
l Memo for Districts
f Di i
to use when sending out Attachment 1
required items
3
4. Key Dates & Responsibilities
Date County Office School District Municipal ity
Distribute memo to all districts
Wednesday, April 9
that Defeated Budget Pkg is
posted on the Web
Tues, April 15 ELECTION DAY
Wed, April 16
Report Election Results to
By 9:00 am
County Office
By Noon Create/Mail Letters (municipal
letters) to Governing Body(ies)
of Districts with Defeated
Budgets (with municipal letter
attachment)
Mail Budget & Defeated Budget
By April 23
(2 days following Info with Salary info (attachment
Certification of election 1 and appendix C) using Sample Send Receipt of Budget &
results) Cover (attachment 2) to Defeated Budget Info
Municipal Clerk
Contact District/Muni Officials Schedule Mtg with Municipal Mtg(s) to discuss/set general
Apr 23 – May 19
CONSULTATION PHASE Officials & Notify County fund tax levy
By May 19 CERTIFY TAX LEVY
Resolution with required line-
item reductions &
justifications/statements.
4
5. ELECTION DAY
Tuesday April 15, 2008
District Reports Election Results to
County Office by 9 a.m. April 16th
5
7. Consultation Phase
April 16 - May 19
By April 16, County Office prepares
B A il 16 C t Offi
Letter to Municipal Clerk which
outlines defeated budget process
Consultation period begins between
BOE and municipal governing
body(ies) with Executive County
Superintendent g
p guidance
7
9. District Responsibilities
By April 23rd
yp
Two days after certification of election results
4BOE prepares Defeated Budget Info
Info.
per N.J.A.C. 6A:23-8.10(a)1
6A:23-
(
(attachment 1 of defeated budget p
g packet),
)
Salary info. per P.L. 2007, c.53
(Appendix C of budget guidelines),
and Letter of Transmittal (attachment 2
of defeated budget packet)
Required f
R i d for all d f t d b d t
ll defeated budgets
9
10. District Responsibilities
Defeated Budget Information
(attachment 1):
Proposed Budget for 08-09
08-
1.
Separate proposals passed by voters
2.
2
Salary schedules for all employees
3.
(07-
(07-08 & 08-09)
08-
Pupil enrollment by grade as of
4.
6/30/07, 10/15/07 & projected
10/15/08.
10
11. District Responsibilities
Defeated Budget Information
(attachment 1): cont.
# of schools & classrooms in each, incl
5.
pup capacity
pupil capac ty in eac classroom
each c ass oo
Detailed tuition analysis (sent &/or
6.
received))
Analysis of professional &
7.
nonprofessional staff, 07-08 &
07-
projected for 08-09 (incl list of
08-
retirees) 11
12. District Responsibilities
Defeated Budget Information
(attachment 1): cont.
Proposed capital projects and/or
8.
deposits into cap ta reserve
depos ts to capital ese e
Copies of BOE’s most recent annual
9.
report, annual audit, comparative
p, , p
spending guide, and report card
Any other information deemed
10.
appropriate by Executive County
Superintendent for a specific BOE 12
13. District Responsibilities
Defeated Budget Information –
Salary Information (Appendix C)
y ( pp )
Pursuant to P.L. 2007 c.53, districts
4
must prepare supporting documents
pp pp g
for salary and benefit information for
certain employees:
Superintendent
Assistant Superintendent
Business Administrator
Any employee not a member of a
collective bargaining unit with a salary
unit,
that exceeds $75,000
13
14. District Responsibilities
As soon as possible, district
administration should establish meeting
date with municipal officials to review
t u c pa o c a s ee
defeated budget information
Executive County Superintendent should be
y p
notified of the date
Open Public Meetings act applies if either
BOE or municipal governing body, or both,
have majority present
14
15. Municipal Governing Body
Responsibilities
By Monday, May 19th
Municipality must certify General
4
Fund Tax Levy (not the entire general
fund budget) to the County Board of
Taxation
CANNOT certify a tax levy below
minimum levy required by N.J.S.A.
ii l i db NJSA
18A:7F-
18A:7F-5 15
16. Municipal Governing Body
Responsibilities
R ibiliti
Certify Levy by resolution for the
sum of the base budget amount and
any passed separate proposal(s)
No authority to change debt service
levy
16
17. Municipal Governing Body
Responsibilities
R ibiliti
If certifying a decrease from the proposed
base budget levy, governing body must
also provide the BOE a:
statement of the specific line-item reductions
line-
and revenue increases to offset the levy
d i ff hl
reduction; and a
certification attesting the revised budget is
sufficient for provision of a thorough and
p g
efficient (T&E) system of education.
17
18. Municipal Governing Body
Responsibilities
R ibiliti
If certifying a decrease from proposed levy
below the adequacy Budget, the municipality
MUST also provide a specific written
explanation and document by clear and
convincing evidence for each line-item
line-
reduced that it either will not adversely
affect T&E or the BOE’s overall operations
ff t th BOE’ ll ti
given the need for long term planning and
budgeting.
bd i
18
19. Municipal Governing Body
Responsibilities
R ibiliti
And remember for
certifications below the
adequacy budget
budget…
The Burden of Proof is on
the municipality that the
reduced levy is
sustainable for T&E .
19
20. Municipal Governing Body
Responsibilities
R ibiliti
For defeated separate proposal(s):
→Restoration b municipality is no l
by l longer
allowed. Decision of the voters is final.
20
21. Governing Body Options for
Certifying a Reduced Levy
Acceptable Line-Item Recommendations
Line-
21
22. Proposed Budget > Minimum
Levy
Reduce general fund appropriations for
1.
amount equal to or less than the
difference between proposed tax levy
and minimum tax levy;
Increase other general fund revenues
I th lf d
2.
(budgeted fund balance or misc
revenues) for amount equal to or less
than the difference between proposed
tax levy and minimum tax levy
y y
22
23. Proposed Budget > Minimum Levy
Appropriation of Surplus less than 2%
remember…
A municipality cannot increase
budgeted fund balance (surplus) to
reduce tax levy if the increase results
in th BOE’
i the BOE’s remaining surplus balance
ii l bl
to be < $250,000 or the minimum
amount necessary based on district
circumstances and needs, whichever is
higher
23
24. Proposed Budget = Minimum
Levy
If the proposed budget is at the
minimum levy, the municipality
levy,
must certify the minimum levy.
There are no options to reduce
below the minimum.
24
25. Use of Capital / Maintenance /
Emergency R
E Reserves
Neither the municipality nor
BOE h th legal authority to
has the l l th it t
appropriate capital reserve to
offset current expense funded by tax levy
Only legal appropriation would be to offset capital outlay
funded by tax levy
but appropriation must fund projects that do not require
voter approval (projects without excess costs)
l( j ih )
Withdrawal from maintenance reserve is permissible if for
required maintenance projects in the comprehensive
maintenance plan that were included in the original budget
Withdrawal from Emergency Reserve requires approval of
the Commissioner, therefore not an option for reducing levy
25
26. Capital / Maintenance / Emergency
Reserves
Reserves cont’d
Lastly…
→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
g
general fund levy and therefore, it IS a viable option.
y , p
26
27. Other Opportunities to Reduce
Costs
Costs
Shared services agreements
with local municipality
→County Offices can facilitate
Coordinate transportation services with other
districts or utilize a CTSA
Joint purchase copy paper, school supplies, fuel,
etc
Privatization options (e.g. food services,
(e.g.
maintenance)
Energy efficient practices (e.g. energy efficient light
bulbs, 4-day weeks in summer)
4-
Courtesy busing taken over by muni (will affect
cap calculation)
27
28. Shared Services
under the Uniform Shared Services and
Consolidation Act
Uniform Shared Services and
Consolidation Act (N.J.S.A. 40:65-1)
40:65-
enables districts to enter into
contracts with local units of gov’t to
share services
Limited to services which each entity could
otherwise legally perform for itself
28
29. Shared Services Agreements
DCA promulgated guidance, however, no
guidance however
oversight authority of agreements at the
state level; established locally
locally.
DCA states generally, a shared service should
involve the utilization of one unit’s existing
unit s
employees/services
If desire to enter into agreement to jointly
g j y
purchase a service or good, that would
generally fall under the joint purchasing law
(N J S A 18A:18A-11) & regulation (N.J.A.C. 5:34-
eg lation (N J A C 5:34-
(N.J.S.A. 18A:18A-
18A 18A 5 34
7), not the shared services legislation.
29
31. BOE Revises Budget
BOE is NOT bound by municipal officials
specific line-item reductions; BOE is ONLY
line-
bound by the total amount of the
reduction in tax levy
District MUST submit revised budget
including all supporting documentation
items and SFRA calcs updated as
appropriate
Districts should not change p j
g projected 08-
08-
•
09 enrollment in the revised budget
31
32. Revised Budget
If BOE does not dispute reductions
reductions,
the Executive County Superintendent
will ascertain whether revised budget
is sufficient for T&E and maintain
stability for final budget approval
approval.
32
33. Dispute Resolution
If BOE disputes reductions, the
reductions
Executive County Superintendent will
schedule a combined meeting with
BOE and governing body(ies) to
reach agreement. If revised tax levy
agreement
is agreed upon, county board of
taxation is notified
notified.
33
34. Failure to Certify
Failure to Agree
F il A
If no tax levy is certified by
May 19 (“failure to certify”)
y ( y)
or regional constituents
certify different amts
y
(“failure to agree”) then
Commissioner must certify y
the amount under the law
even if dispute resolution
p
continues.
34
35. Application for Restoration
If a tax levy is certified but no
agreement is reached, BOE can file
an Application for Restoration for
some or all reductions, within 10
working d
ki days of th tax levy
f the t l
certification.
certification.
Governing body then has 10 working
days afte eceipt
da s after receipt of application to
submit comments. 35
36. Application for Restoration
If an application for restoration has
been filed, negotiations can still
continue toward agreement
As long as the muni certified a rate
by May 19 then they can recertify
19,
with a lesser cut after May 19
(cannot certify a greater cut)
36
37. Application for Restoration
And remember…
There is no requirement under law
or regulation that Commissioner
g
decisions on Applications for
Restoration will be finalized before
tax bills are mailed.
Generally, all decisions are completed by
the end of August 37