1. ARRA Grant Audit Requirements
    ARRA Grant Audit Requirements 
    top of page
  2. Authority Accounting / Budgeting
     Generally at NJAC 5:31 See "Existing Rules" On NJAC Page 
    Appropriation of Authority Assets to a Municipality or County (LFN 2005-3)
    top of page
  3. Defined Contribution Retirement Program
    DCRP Page - Division of Pensions & Benefits
    DCRP Substantially Similar Requirement (LFN 2008-10 rev. 1/5/09)
    Model DCRP Substantially Similar Employee Ordinance 
    DCRP Substantially Similar Pensions Transmittal Form 
    DCRP Powerpoint Presentation (DLGS & Div. of Pensions) – Summer 2008
    Introduction to Chapter 92 - DCRP Guidance and policies (LFN 2007-28)
    top of page
  4. Electronic Bond Sales
    i-Deal, LLC. 
    Grant Street Group/MuniAuction 
    Sure-Bid
    top of page
  5. Electronic Transactions
    Electronic Receipt Acceptance (acceptance of credit and debit transactions) 
    Disbursements without Certification - See Procurement Cards Below


    Local Finance Notice AU-1997-2 

    top of page
  6. Encumbrance Systems
    Rules at NJAC 5:30-5.2 through 5.5
    top of page
  7. Flexible Chart of Accounts
    Flexible Chart Of Accounts - Budget Document Codes
    top of page
  8. Fixed Asset Accounting
    Rules at NJAC 5:30-5.6
    top of page
  9. General Ledger System
    Local Finance Notice CFO-2003-14: General Ledger Accounting Systems TAD 86-3 Update 
     
    Rules at NJAC 5:30-5.7
    top of page
  10. Grant Reimbursement Rates
    Grant Accounting Employee Reimbursement Rate Guidelines

    US Government OMB Circular A-87 
     
    N.J. Office of Management and Budget Circular 07-07 OMB
    top of page
  11. 2011 Health Benefits Reform
    Health Benefits Reform Seminar/Webinar Presentation - August 2011 (pdf)
    School Health Benefits Reform/Webinar Presentation - August 2011 (pdf)
    Local Finance Notice 2011-20r – Implementing the 2011 Pension and Health Benefits Reform (P.L. 2011, c.78) 
    Local Finance Notice 2011-34 - Supplemental c.78 Guidance) 
    Division of Pensions and Benefits Pension/SHBP Reform Website
    Summary of Chapter 78
    Full text of c.78
    Local health benefits sections of Chapter 78 
    Model Premium Option Plan Opt-Out Form
    top of page
  12. Local Public Contracts Law
    Local Procurement web page
    top of page
  13. Municipal and County Budget
    Accumulated Absence Rules – NJAC 5:30-15    
    Local Examination of Budgets - NJAC 5:30-7
    Posting Municipal Budgets Online
    top of page
  14. New Jersey First Residency Law
     Local Finance Notice 2011-30 (includes law and 10/21/11 FAQ)
     Text of New Jersey First, P.L. 2011, c.70 
     NJ First Frequently Asked Questions – 10/21/2011
    top of page
  15. Other Post-Employment Benefits/Accumulated Absence Accounting
    • Local Finance Notice 2009-25 - Local Authority/Fire District OPEB Budgeting
    • Local Finance Notice 2007-15 - Implementing GASB 45 - Disclosure of Liabilities for OPEB for Municipalities and Counties
    • Local Finance Notice 2002-1 - Accumulated Absence Management and Financing

     

    top of page
  16. Procurement Cards
    Procurement Cards-New Regulations 
    Rules at NJAC 5:30-9A 
    top of page
  17. "Red Flag Identify Theft Rules
    Local Finance Notice 2009-9
    State of Washington Red Flag Web Page
    Links for Utility focused information
    top of page
  18. Special Municipal Aid Program Audits
    Description of 2009 SMA Audit Program
    Audit Scope of Work

    "Round 1" Audit Report

    Asbury Park (10megabytes)
    Bridgeton (7.3megabytes) 
    Harrison (1.3megabytes) 
    Jersey City (15megabytes)
    Paterson (.2megabytes)

    "Round 2" Audit Report
    Camden (10megabytes) 
    Newark (1.8 megabytes) 
    Union City (.5 megabytes)
    top of page
  19. Technical Accounting Directives
    Technical Accounting Directives - Municipal and County (now N.J.A.C.)


    Generally, see:  Local Finance Notice CFO 2003-13

    top of page
  20. Third Party Payroll Disbursement
     Guide to Electronic Disbursement Controls for Payroll Purposes 
     CFO-2003-15 -- Third Party Payroll Disbursement Summary
     Risks of Third Party Service Organizations
    top of page