N.J. Admin. Code § 6A:23A-1.2
The words and terms used in this chapter shall have the following meanings, unless the context clearly indicates otherwise:
"Adjusted tax levy" means the property tax levy for current purposes, excluding any debt pursuant to N.J.S.A. 18A:7F-37.
"Administrative cost" means total administrative costs as reflected in the Taxpayers' Guide to Education Spending and defined in the Uniform Minimum Chart of Accounts for New Jersey Public Schools and by the National Center for Education Statistics (NCES), as referred to at N.J.A.C. 6A:23A-16.2(f)1, and other reporting directives published and distributed by the Commissioner pursuant to N.J.S.A. 18A:4-14 and N.J.A.C. 6A:23A-16.2.
"Administrator" means as set forth in N.J.S.A. 18A:12-23.
"All-purpose school district" means as defined at N.J.S.A. 18A:13-2.a.
"Annual audit" means the audit conducted pursuant to N.J.S.A. 18A:23-1 et seq., and the Federal Single Audit Act of 1984, Public Law 98-502, amended by Public Law 104-156, of the district board of education's Annual Comprehensive Financial Report (ACFR).
"Annual audit program" means the uniform program published and distributed by the Commissioner for preparation of the ACFR by a district board of education pursuant to N.J.S.A. 18A:4-14 and N.J.A.C. 6A:23A-16.2(i).
"Annual Comprehensive Financial Report" or "ACFR" means the official annual report of a governmental unit containing the basic financial statements, management discussion and analysis (MD&A), and other required supplementary information and statistical data prepared in accordance with standards established by the Governmental Accounting Standards Board.
"Annual salary" shall include, but not be limited to, base pay, increments, stipends, or payments for additional positions, annuities, and/or longevity, and the total of per diem payments.
"Authorized membership of the district board of education" means the full membership of the district board of education as established pursuant to Title 18A of the New Jersey Statutes.
"Average daily enrollment" or "ADE" means the sum of the days present and absent for all students enrolled during the year in the register(s) of program for which the rate in being determined, divided by the number of days school was actually in session, but in no event shall the divisor be less than 180 days.
"Base budget" means the district board of education's school budget that contains an adjusted tax levy calculated in accordance with N.J.S.A. 18A:7F-38 and 39, State aid, other than preschool education aid, received pursuant to N.J.S.A. 18A:7F-43 et seq., miscellaneous revenue estimated pursuant to generally accepted accounting principles (GAAP), and designated general fund balance; but exclusive of additional spending proposals submitted to the voters or board of school estimate.
"Board of trustees" means the public agents authorized by the State Board of Education to supervise and control a charter school pursuant to the provisions of N.J.S.A. 18A:36A-1 et seq.
"Business" means any corporation, partnership, firm, enterprise, franchise, trust, association, sole proprietorship, union, political organization, or other legal entity, but shall not include a school district or any other public entity.
"Capital maintenance" means as defined at N.J.A.C. 6A:26-1.2.
"Capital outlay" means capital outlay as defined in GAAP.
"Capital project" means as defined at N.J.A.C. 6A:26-1.2.
"Capital projects fund" means the governmental fund that accounts for financial resources used to acquire or construct capital facilities (other than those of proprietary funds and fiduciary funds). The source of revenue in this fund includes the sale of bonds, grants received pursuant to N.J.S.A. 18A:7G-15, and other sources as defined at N.J.A.C. 6A:26-4.1. In the case of a charter school, the source of revenue may be a mortgage. Separate accounting is required for each capital project.
"Capital projects fund deficit" means the amount of the sum of expenditures and encumbrances for a capital project that exceeds the total amount of funds authorized for the capital project by the State, district's voters by referendum, the board of school estimate, or the capital projects control board, as applicable.
"Capital reserve account" means the account established by a district board of education pursuant to N.J.S.A. 18A:7G-31 and 18A:7F-41 into which monies are deposited to help finance a school district's local share of its long-range facilities plan.
"Chart of accounts" means the Department's prescribed classification structure for the accounting system that permits the standardization of reported financial data whereby analyses may be performed within and between district boards of education and on a nationwide basis using common terminology and classifications established by the NCES.
"Charter school" means a public school that is established in accordance with N.J.S.A. 18A:36A-1 et seq.
"Chief school administrator" means the superintendent, pursuant to N.J.S.A. 18A:17-15; the administrative principal, pursuant to N.J.S.A. 18A:17-20.5; the State district superintendent, pursuant to N.J.S.A. 18A:7A-35 or 18A:7A-49 in the case of a school district under full or partial intervention; or the lead person of a charter school, as defined at N.J.A.C. 6A:11-1.2.
"Concentration of at-risk pupils" shall be based on prebudget year pupil data and means, for a school district or a county vocational school district, the number of at-risk pupils counted in resident enrollment and divided by resident enrollment, pursuant to N.J.S.A. 18A:7F-45.
"County special services school district" or "CSSSD" means any entity established pursuant to N.J.S.A. 18A:46-29 et seq.
"County vocational school district" or "CVSD" means any entity established pursuant to N.J.S.A. 18A:54-1 et seq.
"CPI" means as defined at N.J.S.A. 18A:7F-5 and 45.
"Debt service" means as defined at N.J.S.A. 18A:7G-3 and N.J.A.C. 6A:26-1.2.
"Debt service fund" means a governmental fund used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest.
"Department" means the New Jersey Department of Education.
"Educational services commission" or "ESC" means an educational services commission established pursuant to N.J.S.A. 18A:6-52.
"Efficiency standards" means the efficiency standards established, pursuant to N.J.S.A. 18A:7F-46, for the 2008-2009 school year in Appendix E of the publication, A Formula for Success: All Children, All Communities, dated December 18, 2007, and available on the Department's website at: http://www.state.nj.us/education/sff/reports/AllChildrenAllCommunities.pdf. The standards shall be updated periodically through the Educational Adequacy Report in accordance with N.J.S.A. 18A:7F-46.
"Emergent circumstance" means a circumstance that must be addressed expeditiously to avoid peril to the health and safety of students and/or staff and/or to avert an operating deficit from the required implementation of the New Jersey Student Learning Standards (NJSLS).
"Emergent condition" means as defined at N.J.A.C. 6A:26-1.2.
"Enterprise fund" means a proprietary fund used to report activities for which a fee is charged to external users for goods and services. Activities are required to be reported if the pricing policies of the activity establish fees and charges designed to recover its costs, or if the activity meets other criteria established by Governmental Accounting Standards Board Statement No. 34, paragraph 67.
"Excess costs" means as set forth at N.J.S.A. 18A:7G-3.
"Executive county superintendent" means the executive county superintendent or acting executive county superintendent, pursuant to N.J.S.A. 18A:7-1 et seq.
"Executive county superintendent roundtable" means the regularly scheduled meetings in each county with the chief school administrators in that county and the executive county superintendent.
"Fiduciary funds" means the funds used to account for assets held by a district board of education in a trustee capacity or agency capacity for others and, therefore, cannot be used to support the district board of education's own programs.
"Fund" means a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.
"GASB" means the Governmental Accounting Standards Board (401 Merritt 7, PO Box 5116, Norwalk, CT).
"Generally accepted accounting principles" or "GAAP" means the generally accepted accounting principles that are uniform minimum standards of and guidelines to financial accounting and reporting that are generally recognized as essential to effective management control and financial reporting, which are promulgated and published by the Governmental Accounting Standards Board in the Governmental Accounting and Financial Reporting Standards Original Pronouncements and prescribed by the State Board for use by district boards of education and charter schools and renaissance school projects boards of trustees in accordance with N.J.S.A. 18A:4-14.
"General fund" means a governmental fund that accounts for all financial resources of the district board of education or charter school board of trustees, except those required to be accounted for in another fund.
"Health care costs" mean the costs of medical and prescription drug insurance consistent with benefits provided by the School Employees' Health Benefits Program.
"Household income" means income as defined at 7 CFR 245.2 and 245.6 or any subsequent superseding Federal law or regulation, pursuant to N.J.S.A. 18A:7F-45.
"Immediate family member" means the person's spouse, partner in a civil union as defined at N.J.S.A. 37:1-28 et seq., domestic partner as defined at N.J.S.A. 26:8A-3, or dependent child, residing in the same household.
"Individualized education program" or "IEP" means as defined at N.J.A.C. 6A:14-1.3.
"Insurance" means coverage for general liability, automobile liability, school board liability, errors and omissions, property loss or damage, and workers compensation.
"Internal control" means a process, effected by an entity's management, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:
"Job description" means a written specification of the function of a position, duties and responsibilities, the extent and limits of authority, and work relationships within and outside the school and school district.
"Legal reserve" means the portion of the net position of a governmental fund that represents resources subject to externally enforceable constraints, including restrictions that are either: externally imposed by creditors, grantors, contributors, or laws or regulations of other governments; or imposed by law through constitutional provisions or enabling legislation.
"Limited-purpose regional district" means as defined at N.J.S.A. 18A:13-2.b.
"Line item account" means the lowest (most specific) level of detail in the appropriations/expenditure classification.
"Local share" means, for purposes of N.J.S.A. 18A:7F-43 et seq., as calculated pursuant to N.J.S.A. 18A:7F-52 and, for purposes of a school facilities project, means as defined at N.J.A.C. 6A:26-1.2 and pursuant to N.J.S.A. 18A:7G-3.
"Long-range facilities plan" or "LRFP" means the plan required to be submitted to the Commissioner by a district board of education pursuant to N.J.S.A. 18A:7G-4 and N.J.A.C. 6A:26-2.
"Mortgage" means, in the case of a charter school, a debt for a period greater than 12 months that is fully backed by the value of real property, so the total value of all such debt does not exceed the total assessed value of the property by which the debt is backed.
"National Center for Education Statistics" or "NCES" means the organization that publishes the Federal accounting manual, Financial Accounting for Local and State School Systems, that contains the financial accounting terminology and classifications required at N.J.S.A. 18A:4-14 for use in the chart of accounts prescribed by the Commissioner with the approval of the State Board of Education.
"New Jersey Quality Single Accountability Continuum" or "NJQSAC" means the New Jersey Quality Single Accountability Continuum for evaluating school district performance established pursuant to N.J.S.A. 18A:7A-3 et seq.
"New Jersey Student Learning Standards" or "NJSLS" means as defined at N.J.A.C. 6A:8-1.3.
"Non-discretionary fixed costs" means fixed costs incurred by a school district in its operation that are outside the control of the district board of education.
"Non-operating district" means as defined at N.J.S.A. 18A:8-43.
"OFAC" means the Office of Fiscal Accountability and Compliance within the New Jersey Department of Education.
"Other capital project" means as defined at N.J.A.C. 6A:26-1.2.
"Prebudget year," as defined at N.J.S.A. 18A:7F-45, means the school fiscal year preceding the year in which the school budget is implemented.
"Prebudget year adjusted tax levy" means the adjusted tax levy of the prebudget year less separate question(s) unless explicitly approved to be permanent.
"Presumptive efficient spending level" means the State median cost per pupil of the prebudget year as reflected in the Taxpayers' Guide to Education Spending by indicator for the applicable operating type and enrollment range adjusted by the increase in CPI, or the efficiency standards used in the calculation of the adequacy budget pursuant to N.J.S.A. 18A:7F-51, whichever is more appropriate and comparable for the particular spending category pursuant to review as determined by the Commissioner.
"Proposed budget" means the budget required pursuant to N.J.S.A. 18A:7F-5.c.
"Proprietary funds" means the funds used to account for district board of education activities where the reporting focus is on the determination of operating income, financial position, and cash flow. Proprietary funds include enterprise and internal service funds.
"Regional school district" means a limited- or all-purpose regional district established pursuant to N.J.S.A. 18A:13-1 et seq.
"Relative" means an individual's spouse, civil union partner as defined at N.J.S.A. 37:1-28 et seq., domestic partner as defined at N.J.S.A. 26:8A-3, or the parent, child, sibling, aunt, uncle, niece, nephew, grandparent, grandchild, son-in-law, daughter-in-law, stepparent, stepchild, stepbrother, stepsister, half-brother, or half-sister of the individual or of the individual's spouse, civil union partner, or domestic partner, whether the relative is related to the individual or the individual's spouse, civil union partner, or domestic partner by blood, marriage, or adoption.
"Renaissance school project" means as defined at N.J.S.A. 18A:36C-3.
"Required maintenance" means as defined at N.J.A.C. 6A:26-1.2.
"School business administrator" or "SBA" means the school business administrator appointed pursuant to N.J.S.A. 18A:17-14.1 or any other title used for the chief financial officer of the school district, such as assistant superintendent for business or assistant superintendent for finance, and requiring the school business administrator endorsement pursuant to N.J.A.C. 6A:9B-12.7.
"School district" means any local or regional school district established pursuant to Chapter 8 or Chapter 13 of Title 18A of the New Jersey Statutes or a school district under full State intervention pursuant to N.J.S.A. 18A:7A-34 but does not include a charter school established pursuant to N.J.S.A. 18A:36A-1 et seq., unless specified otherwise.
"School district vehicle" means a vehicle purchased, leased, lease-purchased, or acquired without cost by gift, donation, or other method by the school district regardless of funding source.
"School Employees' Health Benefit Program" or "SEHBP" means the School Employees' Health Benefit Program pursuant to N.J.S.A. 52:14-17.46.1 et seq.
"School facilities project" means as defined at N.J.A.C. 6A:26-1.2 and pursuant to N.J.S.A. 18A:7G-3.
"School performance report" means the report prepared pursuant to N.J.S.A. 18A:7E-2 and posted annually on the Department's website.
"Sending-receiving relationship" means an agreement between two district boards of education, one of which does not have the facilities to educate in-district an entire grade(s) or provide an entire program(s) and, as an alternative, sends students to a district board of education having such accommodations and pays tuition, pursuant to N.J.S.A. 18A:38-8 et seq.
"Shared service" means any educational or administrative service required to be performed by a district board of education in which the school district, with district board of education approval, is able and willing to share in the costs and benefits of that service with another district board of education, municipality, or other governmental unit, as authorized by the Uniform Shared Services and Consolidation Act at N.J.S.A. 40A:65-1 et seq., and in compliance with existing school laws at N.J.S.A. 18A, but does not include sending-receiving relationships.
"Special Education Medicaid Initiative" or "SEMI" means the school-based Federal Medicaid Title XIX reimbursement program that provides health-related services to Medicaid-eligible students in participating school districts' special education programs.
"Special revenue fund" means the governmental fund that accounts for the proceeds of specific revenue sources (other than trusts, or revenues for major capital projects) that are legally restricted to expenditures for specified purposes.
"Standard operating procedures" or "SOPs" mean procedures that cover all business functions and are detailed with specific steps and instructions; are realistic based on the employment structure and business system; tie with job descriptions; and are supported by management.
"State monitor" means an individual appointed by the Commissioner to oversee the operations of a school district in accordance with N.J.S.A. 18A:7A-55.
"State support" means as defined at N.J.A.C. 6A:26-1.2.
"Student activity fund" means a fund used to account for monies derived from athletic events or other activities of pupil organizations and to account for the accumulation of money to pay for student group activities.
"Subsistence" means lodging, meals, and incidental expenses associated with traveling.
"Superintendent" means the superintendent of schools appointed pursuant to N.J.S.A. 18A:17-15, the administrative principal appointed pursuant to N.J.S.A. 18A:17-20.5, or the State district superintendent appointed pursuant to N.J.S.A. 18A:7A-35 or 18A:7A-49 in a school district under full or partial State intervention.
"Surplus" means the amount of undesignated, unreserved fund balance as of July 1 of each year.
"Taxpayers' Guide to Education Spending" or "TGES" means the annual report of comparative financial statistics of school districts compiled and published for general distribution by the Commissioner, pursuant to N.J.S.A. 18A:4-30, and available on the Department's website.
"T&E" means the thorough and efficient system of free public schools for the instruction of all children in the State between the ages of five and 18 years as required by the State Constitution and defined by the New Jersey Student Learning Standards and efficiency standards.
"Travel expenditures" means costs paid by the school district using local, State, or Federal funds, whether directly by the school district or by employee reimbursement, for travel by school district employees and district board of education members to the following five types of travel events:
"Underbudgeted revenue" means any general fund revenue realized that exceeds the amount included in the original school district budget certified for taxes.
"Unused tax authority" means the amount of the difference between the maximum allowable amount to be raised by taxation for the current school budget year and the actual amount to be raised by taxation for the current school budget year, pursuant to N.J.S.A. 18A:7F-39.
"User-friendly budget" means a prescribed format for summarizing and reporting a school district's budget for purposes of informing the public in advance of elections, pursuant to N.J.S.A. 18A:22-8a.
"Weighted resident enrollment" means the differentials in costs based on the efficiency standards for providing education at the kindergarten, elementary (grades one through five), middle school (grades six through eight), and high school (grades nine through 12) levels, which are determined by dividing the elementary cost per pupil into each category. The weights are applied to resident enrollment in each category pursuant to N.J.S.A. 18A:7F-50.
N.J. Admin. Code § 6A:23A-1.2