• Best Practices
• Deferred Compensation Programs
• Ethics Law and Complaints
• Local Finance Board
• Local Public Contracts Law
• Municipal and County Budgets
• Planning and Zoning Board Member Education
• Professional Certification
• Public School Contracts Law
• Shared Services
• Tax Collector Information
• Tenant Rebate Program
• Volunteer Tuition Credit Program
Authority BudgetsThe 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.
Deferred Compensation ProgramsThe 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.
Ethics Law and ComplaintsAdministration 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 web link
Local Finance BoardThe 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.
Local Public Contracts LawThe 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.
LOSAPThe 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.
Municipal and County BudgetsThis 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.
Planning and Zoning Board Member EducationOn July 7, 2005 an act providing for the mandatory, one-time training of planning and zoning board (and consolidated land use board) members was signed into law. (N.J.S.A. 40:55D-23.3 and 23.4) The training consists of five contact hours within the same calendar day. Areas of study include: the roles and responsibilities of planning and zoning board members under the MLUL, understanding the master plan and sub-elements and its relationship to other local, regional and state planning documents and the local development application review process. Each participant will complete a simple standardized test at the end of the course. All board members are required to satisfactorily complete this course.
Professional CertificationThe 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.
Public School Contracts Law
Shared ServicesTo 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 published materials concerning the program are available from this web link
Tax Collector InformationThe 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.
Tenant Rebate ProgramThe 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.