N.J. Admin. Code § 15:21-12.7

Current through Register Vol. 56, No. 24, December 18, 2024

Section 15:21-12.7 - Annual municipal and joint free public library reports and audit

(a) Pursuant to N.J.S.A. 18A:74-11, each library receiving State aid shall annually make and transmit a report to the State Librarian on or before a date designated by the State Librarian and based on a fiscal year, the statute not withstanding. Each library and municipality applying for per capita state aid will meet this requirement through the annual submission of the survey, application and certification. This report will contain such information, based upon the records and statistics of the preceding fiscal year, as the State Librarian shall require and will include the following elements:

1. A statement setting forth in detail all public revenues received by the library including the amount of the annual mandatory library appropriation expended by the municipality to the library; or if budget appropriations are customarily retained in the custody of the municipal treasurer and disbursed after approval by the board of trustees of the free public library, the annual amount appropriated and expended to the treasurer of the board of trustees or held in a reserve account for the exclusive use of the library trustees;

2. State aid received by the library;

3. Expenditures made by the library and the balance of funds available including balances from the annual mandatory library appropriation. The library trustees through resolution shall duly authorize all such expenditures;

4. An analysis of the state and condition of the library facility prepared by the Library Director, as the State Librarian shall require;

5. A statement that an annual audit has been conducted as required by N.J.S.A. 40A:5-4 et seq. and described in N.J.A.C. 5:30-6.1; and

6. A statistical report of general information, the number and categories of employees, the number and types of library material holdings, service statistics, salary information and trustee information as the State Librarian shall require.

(b) Pursuant to N.J.S.A. 40:54-15, the board of trustees shall make an annual report to the State Librarian. Each library and municipality applying for per capita State aid will meet this requirement through the annual submission of the survey, application and certification. All libraries not applying for per capita State aid shall report those elements as required in (a)1 through 5 above, and shall annually submit to the State Librarian a certified audit of the prior year.

(c) Pursuant to N.J.S.A. 40:54-15, the board of trustees shall make an annual report to the chief financial officer of the municipality which shall include a statement setting forth in detail all public revenues received by the library, all State aid received by the library, all expenditures made by the library and the balance of funds available. The annual report shall also include an analysis of the state and condition of the library and shall be sent to the municipal governing body.

(d) A certified audit of the library board of trustees shall be performed annually as required by N.J.S.A. 40A:5-4 et seq. and described in N.J.A.C. 5:30-6.1. In some cases, all budget appropriations, fines, fees and all other income of the library are retained in the custody of the municipal treasurer in an account reserved for the library and disbursed by the municipal treasurer after approval by the board of trustees of the free public library. If the municipal audit includes a thorough audit of the library's finances, including demonstration that the library board of trustees duly authorized all expenditures, then the municipal audit will meet this requirement.

N.J. Admin. Code § 15:21-12.7