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:
"Additional administrative position salary increment" means $ 5,000 for an additional administrative position held by a superintendent, as set forth in N.J.A.C. 6A:23A-3.1(e)2.
"Additional school district salary increment" means $ 15,000 for each additional school district served by a single superintendent pursuant to N.J.S.A. 18A:17-24.1.
"Adjusted for inflation" means indexed by the greater of the CPI or 2.5 percent.
"Adjusted tax levy" means the property tax levy for current purposes, excluding any debt pursuant to 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 18A:12-23.
"Annual audit" means the audit conducted pursuant to the provisions of 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 Comprehensive Annual Financial Report.
"Annual audit program" means the uniform program published and distributed by the Commissioner for preparation of the Comprehensive Annual Financial Report 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 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.
"Base budget" means the district board of education's school budget that contains an adjusted tax levy calculated pursuant to the provisions of 18A:7F-38 and 39, State aid, other than preschool education aid, received pursuant to the provisions of 18A:7F-43 et seq., miscellaneous revenue estimated pursuant to GAAP, and designated general fund balance; but exclusive of additional spending proposals submitted to the voters or board of school estimate.
"Bilingual education pupil" means a resident pupil enrolled in a program of bilingual education or in an English as a second language program approved by the State Board of Education.
"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 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 local public school district or any other public entity.
"Capital maintenance" means as defined in N.J.A.C. 6A:26-1.2.
"Capital outlay" means capital outlay as defined in GAAP.
"Capital project" means as defined in 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 18A:7G-15, and other sources as defined in 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 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 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.
"Combination pupil" means a resident pupil who is both an at-risk pupil and a bilingual education pupil as defined in 18A:7F-45.
"Commissioner" means the Commissioner of Education or his or her designee.
"Comparative Spending Guide" means the annual report of comparative financial statistics of districts compiled and published for general distribution by the Commissioner pursuant to 18A:4-30 and available on the Department's website at http://www.state.nj.us/njded/guide.
"Comprehensive Annual Financial Report" or "CAFR" 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.
"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, 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 18A:46-29 et seq.
"County superintendent roundtable" means the regularly scheduled meetings in each county with the chief school administrators in that county and the executive county superintendent.
"County vocational school district" or "CVSD" means any entity established pursuant to 18A:54-1 et seq.
"CPI" means as defined at 18A:7F-45 and 18A:7F-5.
"Debt service" means as defined at 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 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 according to 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 thoroughness standards.
"Emergent condition" means as defined at N.J.A.C. 6A:26-1.2.
"Energy costs" mean the cost of electricity, natural gas, and fuel oil.
"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 in 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.
"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, and are promulgated and published by the Governmental Accounting Standards Board as prescribed by the State Board pursuant to 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.
"High school" means a public school that is not a charter school and that may grant a State-endorsed diploma to students, pursuant to N.J.S.A. 18A:7C-4.
"High school salary increment" means $ 5,000 for a school district served that includes a high school.
"Household income" means income as defined in 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 in 37:1-33, domestic partner as defined in 26:8A-3, or dependent child, residing in the same household.
"Individualized education program" or "IEP" means as defined in 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:
1. Effectiveness and efficiency of operations;
2. Reliability of financial reporting; and
3. Compliance with applicable laws and regulations.
"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.
"Lease purchase payment" means as defined at N.J.A.C. 6A:26-1.2.
"Line item account" means the lowest (most specific) level of detail in the appropriations/expenditure classification.
"Local public school district" or "school district" means any local or regional school district established pursuant to N.J.S.A. 18A:8 or 18A:13, or a school district under full State intervention pursuant to 18A:7A-34, but not including a charter school established pursuant to 18A:36A-1 et seq. unless specified otherwise.
"Local share" means as calculated pursuant to 18A:7F-52 for purposes of 18A:7F-43 et seq. and for purposes of a school facilities project as defined at 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 18A:7G-4 and N.J.A.C. 6A:26-2.
"Maximum salary amount" for superintendents means $ 147,794 for any school district(s) with a total enrollment of 749 or less based on the enrollment figures in the Application for State School Aid (ASSA) filed by the district(s) on the prior October 15; $ 169,689 for any district(s) with a total enrollment of 750 to 2,999 based on the enrollment figures in the ASSA filed by the district(s) on the prior October 15; $ 191,584 for any school district(s) with a total enrollment greater than 3,000 based on the enrollment figures in the ASSA filed by the district(s) on the prior October 15. Upon the expiration of a contract in effect on July 1, 2016, a superintendent reappointed for a subsequent term with the same school district may receive an annual salary that exceeds the maximum salary amount by up to two percent in the first year of the renewal contract, followed by annual increases of up to two percent in each of the remaining years of the renewal contract and any contract thereafter. If the contract in effect on July 1, 2016, is not the superintendent's initial contract with that school district, the superintendent can renegotiate at any time after May 1, 2017 and may receive an annual salary moving forward that exceeds the maximum salary amount by up to two percent in the first year of the renewal contract, followed by annual increases of up to two percent in each of the remaining years of the renewal contract and any contract thereafter. However, the superintendent shall not receive any retroactive or back pay as part of that renegotiation. For any school district(s) with a total enrollment of 10,000 or more based on the enrollment figures in the ASSA filed by the school district(s) on the prior October 15, the Commissioner, upon written application by the district board(s) of education and on a case-by-case basis, may approve a waiver of the maximum salary amount. The eligible district board(s) of education may only submit one waiver request during the term of a contract; requests for a renegotiated waiver during the term of a contract are prohibited.
"Member of immediate family" means the spouse, civil union partner pursuant to N.J.S.A. 37:1-33, domestic partner pursuant to 26:8A-1 et seq. or dependent child of the individual residing in the same household.
"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 by 18A:4-14 for use in the chart of accounts prescribed by the Commissioner with the approval of the State Board of Education.
"Net budget" means the sum of the school district's general fund tax levy, State aid payable pursuant to the provisions of 18A:7F-43 et seq. other than preschool education aid, miscellaneous revenue estimated pursuant to GAAP, and designated general fund balance.
"New Jersey Quality Single Accountability Continuum" or "NJQSAC" means the New Jersey Quality Single Accountability Continuum for evaluating local public school district performance established pursuant to 18A:7A-3 et seq.
"New Jersey Student Learning Standards" or "NJSLS" means as defined in N.J.A.C. 6A:8-1.3.
"New school facility" means any new school facility, or new addition to an existing school facility characterized by an increase in the gross square footage of the facility, used wholly or in part for educational purposes by a district board of education, but excludes stadiums, grandstands, garages, facilities used for non-instructional and non-educational purposes, and any facility used solely for administration. It also excludes renovations to existing space that do not increase the gross square footage of the facility.
"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.
"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.
"Permanent fund" means a fund used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the reporting district board of education's programs.
"Prebudget year," as defined by 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 established pursuant to N.J.S.A. 18A:7F-46 and used in the calculation of the adequacy budget pursuant to the provisions of N.J.S.A. 18A:7F-51, whichever is more appropriate and comparable for the particular spending category under 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 public school district established on a regional basis pursuant to N.J.S.A. 18A:13-1 et seq.
"Relative" means an individual's spouse, civil union partner pursuant to N.J.S.A. 37:1-33, domestic partner as defined in 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.
"Required maintenance" means as defined in 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-11.3(d).
"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 not including a charter school established pursuant to 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 52:14-17.4 6.1 et seq., which shall be the successor plan to the SHBP for school employees.
"School facilities project" means as defined in N.J.A.C. 6A:26-1.2 and pursuant to N.J.S.A. 18A:7G-3.
"School report card" means the school report card prepared and disseminated to parents and other interested taxpayers within each local school district pursuant to 18A:7E-2.
" 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 such 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 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.
"Spending growth limitation" means the annual rate of growth permitted in the net budget of a school district, county vocational school district or county special services school district as measured between the net budget of the prebudget year and the net budget of the budget year as calculated pursuant to 18A:7F-5(d) (authorization for spending growth limitation adjustments) and 18A:7F-5a (authorization for cap banking).
"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 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.
"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 established pursuant to 18A:7F-46.
"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.
"Thoroughness standards" means the New Jersey Student Learning Standards as approved by the State Board pursuant to N.J.S.A. 18A:7F-46.a.
"Travel expenditures" means those 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:
1. "Training and seminars" means all regularly scheduled, formal residential or non-residential training functions, conducted at a hotel, motel, convention center, residential facility, or at any educational institution or facility;
2. "Conventions and conferences" means general programs, sponsored by professional associations on a regular basis, which address subjects of particular interest to a school district or are convened to conduct association business. The primary purpose of employee attendance at conferences and conventions is the development of new skills and knowledge or the reinforcement of those skills and knowledge in a particular field related to school district operations. These are distinct from formal staff training and seminars, although some training may take place at such events;
3. "School district sponsored events" means conferences, conventions, receptions, or special meetings, where the school district plans, develops, implements, and coordinates the event and is the event's primary financial backer. School district employees are actively involved in working the event and other employees may attend as participants;
4. "Regular school district business travel" means all regular official business travel, including attendance at meetings, conferences, and any other gatherings that are not covered by the definitions included in paragraphs 1, 2, and 3 above. Regular school district business travel also includes attendance at regularly scheduled in-State county meetings and Department-sponsored or association-sponsored events provided free of charge and regularly scheduled in-State professional development activities with a registration fee that does not exceed $ 150.00 per employee or district board of education member. Beginning in 2009-2010, the $ 150.00 limit per employee or district board of education member may be adjusted by inflation; and
5. "Retreats" means meetings with school district employees and district board of education members, at which organizational goals and objectives are discussed.
"Underbudgeted revenue" means any general fund revenue realized that exceeds the amount included in the original school district budget certified for taxes.
"Unrestricted State aid" means State aid as defined in 18A:7F-37.
"Unused spending authority" means the amount pursuant to N.J.S.A. 18A:7F-5a of the difference between the net budget of a school district, county vocational school district or county special services school district, and the permitted net budget as authorized pursuant to 18A:7F-5(d).
"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.
"Weighted resident enrollment" means the differentials in costs based on the efficiency standards established pursuant to N.J.S.A. 18A:7F-46.a of providing education at the kindergarten, elementary (grades one through five), middle school (grades six through eight), and high school levels (grades nine through 12), 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