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Defeated Budget
    Process

NJ Department of Education
        April
        A il 2008


                             1
Defeated Budget Process
             2008-
             2008-2009
     Defeated Budget Packet
1.
1

     Election Day
2.

     Consultation Phase
3.

     District & Municipal Role
4.

     Tax Certification Options
                        p
5.

     Post Certification and Next Steps
6.


                                         2
Defeated Budget Packet
Memo outlining p
             g process – posted at:
                         p
http://www.nj.gov/education/finance/fp/dwb/defeated/

Memo includes two attachments:
  Attachment 1 - List of required budget
  items every district with defeated budgets
  it          di t i t ith d f t d b d t
  MUST send to municipal governing body(ies)
  Attachment 2 - S
  Att h    t     Sample M
                     l Memo for Districts
                            f Di i
  to use when sending out Attachment 1
  required items
                                                 3
Key Dates & Responsibilities
          Date                       County Office                      School District                Municipal ity
                            Distribute memo to all districts
Wednesday, April 9
                            that Defeated Budget Pkg is
                            posted on the Web
Tues, April 15                                             ELECTION                          DAY
Wed, April 16
                                                               Report Election Results to
            By 9:00 am
                                                               County Office
                 By Noon Create/Mail Letters (municipal
                         letters) to Governing Body(ies)
                         of Districts with Defeated
                         Budgets (with municipal letter
                         attachment)
                                                               Mail Budget & Defeated Budget
By April 23
(2 days following                                              Info with Salary info (attachment
Certification of election                                      1 and appendix C) using Sample Send Receipt of Budget &
results)                                                       Cover (attachment 2) to           Defeated Budget Info
                                                               Municipal Clerk
                            Contact District/Muni Officials    Schedule Mtg with Municipal    Mtg(s) to discuss/set general
Apr 23 – May 19
                            CONSULTATION PHASE                 Officials & Notify County      fund tax levy
 By May 19                                                                                        CERTIFY TAX LEVY
                                                                                              Resolution with required line-
                                                                                              item reductions &
                                                                                              justifications/statements.




                                                                                                                               4
ELECTION DAY

Tuesday April 15, 2008


District Reports Election Results to
County Office by 9 a.m. April 16th



                                       5
Districts with Defeated
Budgets d/ S
B d t and/or Separate  t
        Proposals
           p

WHAT
 HAPPENS
   NEXT????

                           6
Consultation Phase

April 16 - May 19
 By April 16, County Office prepares
 B A il 16 C       t Offi
 Letter to Municipal Clerk which
 outlines defeated budget process
 Consultation period begins between
 BOE and municipal governing
 body(ies) with Executive County
 Superintendent g
   p             guidance

                                       7
RESPONSIBILITIES
      DISTRICT BOE

MUNICIPAL GOVERNING BODY




                           8
District Responsibilities
By April 23rd
 yp
Two days after certification of election results

   4BOE   prepares Defeated Budget Info
                                   Info.
      per N.J.A.C. 6A:23-8.10(a)1
                   6A:23-
      (
      (attachment 1 of defeated budget p
                                   g packet),
                                           )
      Salary info. per P.L. 2007, c.53
      (Appendix C of budget guidelines),
      and Letter of Transmittal           (attachment 2
      of defeated budget packet)

  Required f
  R   i d for all d f t d b d t
               ll defeated budgets
                                                      9
District Responsibilities

 Defeated Budget Information
 (attachment 1):

     Proposed Budget for 08-09
                          08-
1.

     Separate proposals passed by voters
2.
2

     Salary schedules for all employees
3.
     (07-
     (07-08 & 08-09)
               08-
     Pupil enrollment by grade as of
4.
     6/30/07, 10/15/07 & projected
     10/15/08.
                                           10
District Responsibilities

 Defeated Budget Information
 (attachment 1): cont.

     # of schools & classrooms in each, incl
5.
     pup capacity
     pupil capac ty in eac classroom
                       each c ass oo
     Detailed tuition analysis (sent &/or
6.
     received))
     Analysis of professional &
7.
     nonprofessional staff, 07-08 &
                            07-
     projected for 08-09 (incl list of
                    08-
     retirees)                             11
District Responsibilities

 Defeated Budget Information
 (attachment 1): cont.

      Proposed capital projects and/or
8.
      deposits into cap ta reserve
      depos ts to capital ese e
      Copies of BOE’s most recent annual
9.
      report, annual audit, comparative
        p,                ,     p
      spending guide, and report card
      Any other information deemed
10.
      appropriate by Executive County
      Superintendent for a specific BOE    12
District Responsibilities
 Defeated Budget Information –
Salary Information (Appendix C)
     y             ( pp       )
    Pursuant to P.L. 2007 c.53, districts
  4
  must prepare supporting documents
        pp         pp      g
  for salary and benefit information for
  certain employees:
        Superintendent
        Assistant Superintendent
        Business Administrator
        Any employee not a member of a
      collective bargaining unit with a salary
                            unit,
      that exceeds $75,000
                                                 13
District Responsibilities

As soon as possible, district
administration should establish meeting
date with municipal officials to review
       t    u c pa o c a s        ee
defeated budget information
    Executive County Superintendent should be
                     y   p
    notified of the date
    Open Public Meetings act applies if either
    BOE or municipal governing body, or both,
    have majority present


                                             14
Municipal Governing Body
     Responsibilities
By Monday, May 19th

     Municipality must certify General
 4
     Fund Tax Levy (not the entire general
     fund budget) to the County Board of
     Taxation
 CANNOT certify a tax levy below
 minimum levy required by N.J.S.A.
  ii      l         i db NJSA
 18A:7F-
 18A:7F-5                                    15
Municipal Governing Body
         Responsibilities
         R        ibiliti

Certify Levy by resolution for the
sum of the base budget amount and
any passed separate proposal(s)

No authority to change debt service
levy



                                      16
Municipal Governing Body
          Responsibilities
          R        ibiliti
If certifying a decrease from the proposed
base budget levy, governing body must
also provide the BOE a:

  statement of the specific line-item reductions
                            line-
  and revenue increases to offset the levy
     d         i              ff    hl
  reduction; and a

  certification attesting the revised budget is
  sufficient for provision of a thorough and
                 p                    g
  efficient (T&E) system of education.
                                                   17
Municipal Governing Body
         Responsibilities
         R        ibiliti
If certifying a decrease from proposed levy
below the adequacy Budget, the municipality
MUST also provide a specific written
explanation and document by clear and
convincing evidence for each line-item
                                line-
reduced that it either will not adversely
affect T&E or the BOE’s overall operations
  ff t         th BOE’          ll     ti
given the need for long term planning and
budgeting.
bd      i
                                       18
Municipal Governing Body
        Responsibilities
        R        ibiliti
And remember for
certifications below the
adequacy budget
           budget…

    The Burden of Proof is on
    the municipality that the
    reduced levy is
    sustainable for T&E .

                               19
Municipal Governing Body
         Responsibilities
         R        ibiliti

For defeated separate proposal(s):

→Restoration b municipality is no l
             by          l         longer
 allowed. Decision of the voters is final.




                                         20
Governing Body Options for
 Certifying a Reduced Levy

 Acceptable Line-Item Recommendations
            Line-




                                        21
Proposed Budget > Minimum
               Levy
     Reduce general fund appropriations for
1.
     amount equal to or less than the
     difference between proposed tax levy
     and minimum tax levy;
     Increase other general fund revenues
     I          th         lf d
2.
     (budgeted fund balance or misc
     revenues) for amount equal to or less
     than the difference between proposed
     tax levy and minimum tax levy
            y                     y

                                              22
Proposed Budget > Minimum Levy
 Appropriation of Surplus less than 2%
remember…

 A municipality cannot increase
 budgeted fund balance (surplus) to
 reduce tax levy if the increase results
 in th BOE’
 i the BOE’s remaining surplus balance
                    ii        l   bl
 to be < $250,000 or the minimum
 amount necessary based on district
 circumstances and needs, whichever is
 higher
                                         23
Proposed Budget = Minimum
          Levy

If the proposed budget is at the
minimum levy, the municipality
           levy,
must certify the minimum levy.
 There are no options to reduce
      below the minimum.



                               24
Use of Capital / Maintenance /
       Emergency R
       E            Reserves
Neither the municipality nor
BOE h th legal authority to
     has the l   l   th it t
appropriate capital reserve to
offset current expense funded by tax levy
Only legal appropriation would be to offset capital outlay
funded by tax levy
      but appropriation must fund projects that do not require
      voter approval (projects without excess costs)
                    l(   j      ih                 )
Withdrawal from maintenance reserve is permissible if for
required maintenance projects in the comprehensive
maintenance plan that were included in the original budget

Withdrawal from Emergency Reserve requires approval of
the Commissioner, therefore not an option for reducing levy


                                                                 25
Capital / Maintenance / Emergency
            Reserves
            Reserves cont’d
Lastly…
→Reducing a Capital Reserve withdrawal does NOT
 impact general fund levy and therefore, it is NOT
 a viable option
→Reducing a Capital Reserve deposit DOES impact
 general fund levy and therefore, it IS a viable
 option, even if included in LRFP
→Increasing a Maintenance Reserve withdrawal
 may impact general fund levy and therefore, it IS
 a viable option
→Reducing an Emergency Reserve deposit DOES impact
 g
 general fund levy and therefore, it IS a viable option.
                 y              ,                 p

                                                       26
Other Opportunities to Reduce
           Costs
           Costs
Shared services agreements
with local municipality
    →County Offices can facilitate
Coordinate transportation services with other
districts or utilize a CTSA
Joint purchase copy paper, school supplies, fuel,
etc
Privatization options (e.g. food services,
                        (e.g.
maintenance)
Energy efficient practices (e.g. energy efficient light
bulbs, 4-day weeks in summer)
       4-
Courtesy busing taken over by muni (will affect
cap calculation)
                                                          27
Shared Services
under the Uniform Shared Services and
          Consolidation Act
 Uniform Shared Services and
 Consolidation Act (N.J.S.A. 40:65-1)
                             40:65-
 enables districts to enter into
 contracts with local units of gov’t to
 share services
  Limited to services which each entity could
  otherwise legally perform for itself




                                                28
Shared Services Agreements
DCA promulgated guidance, however, no
                    guidance however
oversight authority of agreements at the
state level; established locally
                         locally.
  DCA states generally, a shared service should
  involve the utilization of one unit’s existing
                                 unit s
  employees/services
  If desire to enter into agreement to jointly
                           g             j    y
  purchase a service or good, that would
  generally fall under the joint purchasing law
  (N J S A 18A:18A-11) & regulation (N.J.A.C. 5:34-
                          eg lation (N J A C 5:34-
  (N.J.S.A. 18A:18A-
            18A 18A                           5 34
  7), not the shared services legislation.
                                                      29
Post Certification

BOE and Municipality Next Steps




                                  30
BOE Revises Budget
    BOE is NOT bound by municipal officials
    specific line-item reductions; BOE is ONLY
             line-
    bound by the total amount of the
    reduction in tax levy
    District MUST submit revised budget
    including all supporting documentation
    items and SFRA calcs updated as
    appropriate
    Districts should not change p j
                             g projected 08-
                                         08-
•
    09 enrollment in the revised budget
                                               31
Revised Budget
If BOE does not dispute reductions
                           reductions,
the Executive County Superintendent
will ascertain whether revised budget
is sufficient for T&E and maintain
stability for final budget approval
                           approval.




                                     32
Dispute Resolution
If BOE disputes reductions, the
                  reductions
Executive County Superintendent will
schedule a combined meeting with
BOE and governing body(ies) to
reach agreement. If revised tax levy
       agreement
is agreed upon, county board of
taxation is notified
            notified.



                                   33
Failure to Certify
        Failure to Agree
        F il       A

If no tax levy is certified by
May 19 (“failure to certify”)
    y    (                 y)
or regional constituents
certify different amts
      y
(“failure to agree”) then
Commissioner must certify   y
the amount under the law
even if dispute resolution
            p
continues.
                                 34
Application for Restoration

If a tax levy is certified but no
agreement is reached, BOE can file
an Application for Restoration for
some or all reductions, within 10
working d
    ki    days of th tax levy
                 f the t   l
certification.
certification.

Governing body then has 10 working
days afte eceipt
da s after receipt of application to
submit comments.                     35
Application for Restoration
If an application for restoration has
been filed, negotiations can still
continue toward agreement
As long as the muni certified a rate
by May 19 then they can recertify
        19,
with a lesser cut after May 19
(cannot certify a greater cut)


                                        36
Application for Restoration

And remember…

 There is no requirement under law
 or regulation that Commissioner
      g
 decisions on Applications for
 Restoration will be finalized before
 tax bills are mailed.

 Generally, all decisions are completed by
 the end of August                           37

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State NJ Education Defeated Budget Presentation 2008

  • 1. Defeated Budget Process NJ Department of Education April A il 2008 1
  • 2. Defeated Budget Process 2008- 2008-2009 Defeated Budget Packet 1. 1 Election Day 2. Consultation Phase 3. District & Municipal Role 4. Tax Certification Options p 5. Post Certification and Next Steps 6. 2
  • 3. Defeated Budget Packet Memo outlining p g process – posted at: p http://www.nj.gov/education/finance/fp/dwb/defeated/ Memo includes two attachments: Attachment 1 - List of required budget items every district with defeated budgets it di t i t ith d f t d b d t MUST send to municipal governing body(ies) Attachment 2 - S Att h t Sample M l Memo for Districts f Di i to use when sending out Attachment 1 required items 3
  • 4. Key Dates & Responsibilities Date County Office School District Municipal ity Distribute memo to all districts Wednesday, April 9 that Defeated Budget Pkg is posted on the Web Tues, April 15 ELECTION DAY Wed, April 16 Report Election Results to By 9:00 am County Office By Noon Create/Mail Letters (municipal letters) to Governing Body(ies) of Districts with Defeated Budgets (with municipal letter attachment) Mail Budget & Defeated Budget By April 23 (2 days following Info with Salary info (attachment Certification of election 1 and appendix C) using Sample Send Receipt of Budget & results) Cover (attachment 2) to Defeated Budget Info Municipal Clerk Contact District/Muni Officials Schedule Mtg with Municipal Mtg(s) to discuss/set general Apr 23 – May 19 CONSULTATION PHASE Officials & Notify County fund tax levy By May 19 CERTIFY TAX LEVY Resolution with required line- item reductions & justifications/statements. 4
  • 5. ELECTION DAY Tuesday April 15, 2008 District Reports Election Results to County Office by 9 a.m. April 16th 5
  • 6. Districts with Defeated Budgets d/ S B d t and/or Separate t Proposals p WHAT HAPPENS NEXT???? 6
  • 7. Consultation Phase April 16 - May 19 By April 16, County Office prepares B A il 16 C t Offi Letter to Municipal Clerk which outlines defeated budget process Consultation period begins between BOE and municipal governing body(ies) with Executive County Superintendent g p guidance 7
  • 8. RESPONSIBILITIES DISTRICT BOE MUNICIPAL GOVERNING BODY 8
  • 9. District Responsibilities By April 23rd yp Two days after certification of election results 4BOE prepares Defeated Budget Info Info. per N.J.A.C. 6A:23-8.10(a)1 6A:23- ( (attachment 1 of defeated budget p g packet), ) Salary info. per P.L. 2007, c.53 (Appendix C of budget guidelines), and Letter of Transmittal (attachment 2 of defeated budget packet) Required f R i d for all d f t d b d t ll defeated budgets 9
  • 10. District Responsibilities Defeated Budget Information (attachment 1): Proposed Budget for 08-09 08- 1. Separate proposals passed by voters 2. 2 Salary schedules for all employees 3. (07- (07-08 & 08-09) 08- Pupil enrollment by grade as of 4. 6/30/07, 10/15/07 & projected 10/15/08. 10
  • 11. District Responsibilities Defeated Budget Information (attachment 1): cont. # of schools & classrooms in each, incl 5. pup capacity pupil capac ty in eac classroom each c ass oo Detailed tuition analysis (sent &/or 6. received)) Analysis of professional & 7. nonprofessional staff, 07-08 & 07- projected for 08-09 (incl list of 08- retirees) 11
  • 12. District Responsibilities Defeated Budget Information (attachment 1): cont. Proposed capital projects and/or 8. deposits into cap ta reserve depos ts to capital ese e Copies of BOE’s most recent annual 9. report, annual audit, comparative p, , p spending guide, and report card Any other information deemed 10. appropriate by Executive County Superintendent for a specific BOE 12
  • 13. District Responsibilities Defeated Budget Information – Salary Information (Appendix C) y ( pp ) Pursuant to P.L. 2007 c.53, districts 4 must prepare supporting documents pp pp g for salary and benefit information for certain employees: Superintendent Assistant Superintendent Business Administrator Any employee not a member of a collective bargaining unit with a salary unit, that exceeds $75,000 13
  • 14. District Responsibilities As soon as possible, district administration should establish meeting date with municipal officials to review t u c pa o c a s ee defeated budget information Executive County Superintendent should be y p notified of the date Open Public Meetings act applies if either BOE or municipal governing body, or both, have majority present 14
  • 15. Municipal Governing Body Responsibilities By Monday, May 19th Municipality must certify General 4 Fund Tax Levy (not the entire general fund budget) to the County Board of Taxation CANNOT certify a tax levy below minimum levy required by N.J.S.A. ii l i db NJSA 18A:7F- 18A:7F-5 15
  • 16. Municipal Governing Body Responsibilities R ibiliti Certify Levy by resolution for the sum of the base budget amount and any passed separate proposal(s) No authority to change debt service levy 16
  • 17. Municipal Governing Body Responsibilities R ibiliti If certifying a decrease from the proposed base budget levy, governing body must also provide the BOE a: statement of the specific line-item reductions line- and revenue increases to offset the levy d i ff hl reduction; and a certification attesting the revised budget is sufficient for provision of a thorough and p g efficient (T&E) system of education. 17
  • 18. Municipal Governing Body Responsibilities R ibiliti If certifying a decrease from proposed levy below the adequacy Budget, the municipality MUST also provide a specific written explanation and document by clear and convincing evidence for each line-item line- reduced that it either will not adversely affect T&E or the BOE’s overall operations ff t th BOE’ ll ti given the need for long term planning and budgeting. bd i 18
  • 19. Municipal Governing Body Responsibilities R ibiliti And remember for certifications below the adequacy budget budget… The Burden of Proof is on the municipality that the reduced levy is sustainable for T&E . 19
  • 20. Municipal Governing Body Responsibilities R ibiliti For defeated separate proposal(s): →Restoration b municipality is no l by l longer allowed. Decision of the voters is final. 20
  • 21. Governing Body Options for Certifying a Reduced Levy Acceptable Line-Item Recommendations Line- 21
  • 22. Proposed Budget > Minimum Levy Reduce general fund appropriations for 1. amount equal to or less than the difference between proposed tax levy and minimum tax levy; Increase other general fund revenues I th lf d 2. (budgeted fund balance or misc revenues) for amount equal to or less than the difference between proposed tax levy and minimum tax levy y y 22
  • 23. Proposed Budget > Minimum Levy Appropriation of Surplus less than 2% remember… A municipality cannot increase budgeted fund balance (surplus) to reduce tax levy if the increase results in th BOE’ i the BOE’s remaining surplus balance ii l bl to be < $250,000 or the minimum amount necessary based on district circumstances and needs, whichever is higher 23
  • 24. Proposed Budget = Minimum Levy If the proposed budget is at the minimum levy, the municipality levy, must certify the minimum levy. There are no options to reduce below the minimum. 24
  • 25. Use of Capital / Maintenance / Emergency R E Reserves Neither the municipality nor BOE h th legal authority to has the l l th it t appropriate capital reserve to offset current expense funded by tax levy Only legal appropriation would be to offset capital outlay funded by tax levy but appropriation must fund projects that do not require voter approval (projects without excess costs) l( j ih ) Withdrawal from maintenance reserve is permissible if for required maintenance projects in the comprehensive maintenance plan that were included in the original budget Withdrawal from Emergency Reserve requires approval of the Commissioner, therefore not an option for reducing levy 25
  • 26. Capital / Maintenance / Emergency Reserves Reserves cont’d Lastly… →Reducing a Capital Reserve withdrawal does NOT impact general fund levy and therefore, it is NOT a viable option →Reducing a Capital Reserve deposit DOES impact general fund levy and therefore, it IS a viable option, even if included in LRFP →Increasing a Maintenance Reserve withdrawal may impact general fund levy and therefore, it IS a viable option →Reducing an Emergency Reserve deposit DOES impact g general fund levy and therefore, it IS a viable option. y , p 26
  • 27. Other Opportunities to Reduce Costs Costs Shared services agreements with local municipality →County Offices can facilitate Coordinate transportation services with other districts or utilize a CTSA Joint purchase copy paper, school supplies, fuel, etc Privatization options (e.g. food services, (e.g. maintenance) Energy efficient practices (e.g. energy efficient light bulbs, 4-day weeks in summer) 4- Courtesy busing taken over by muni (will affect cap calculation) 27
  • 28. Shared Services under the Uniform Shared Services and Consolidation Act Uniform Shared Services and Consolidation Act (N.J.S.A. 40:65-1) 40:65- enables districts to enter into contracts with local units of gov’t to share services Limited to services which each entity could otherwise legally perform for itself 28
  • 29. Shared Services Agreements DCA promulgated guidance, however, no guidance however oversight authority of agreements at the state level; established locally locally. DCA states generally, a shared service should involve the utilization of one unit’s existing unit s employees/services If desire to enter into agreement to jointly g j y purchase a service or good, that would generally fall under the joint purchasing law (N J S A 18A:18A-11) & regulation (N.J.A.C. 5:34- eg lation (N J A C 5:34- (N.J.S.A. 18A:18A- 18A 18A 5 34 7), not the shared services legislation. 29
  • 30. Post Certification BOE and Municipality Next Steps 30
  • 31. BOE Revises Budget BOE is NOT bound by municipal officials specific line-item reductions; BOE is ONLY line- bound by the total amount of the reduction in tax levy District MUST submit revised budget including all supporting documentation items and SFRA calcs updated as appropriate Districts should not change p j g projected 08- 08- • 09 enrollment in the revised budget 31
  • 32. Revised Budget If BOE does not dispute reductions reductions, the Executive County Superintendent will ascertain whether revised budget is sufficient for T&E and maintain stability for final budget approval approval. 32
  • 33. Dispute Resolution If BOE disputes reductions, the reductions Executive County Superintendent will schedule a combined meeting with BOE and governing body(ies) to reach agreement. If revised tax levy agreement is agreed upon, county board of taxation is notified notified. 33
  • 34. Failure to Certify Failure to Agree F il A If no tax levy is certified by May 19 (“failure to certify”) y ( y) or regional constituents certify different amts y (“failure to agree”) then Commissioner must certify y the amount under the law even if dispute resolution p continues. 34
  • 35. Application for Restoration If a tax levy is certified but no agreement is reached, BOE can file an Application for Restoration for some or all reductions, within 10 working d ki days of th tax levy f the t l certification. certification. Governing body then has 10 working days afte eceipt da s after receipt of application to submit comments. 35
  • 36. Application for Restoration If an application for restoration has been filed, negotiations can still continue toward agreement As long as the muni certified a rate by May 19 then they can recertify 19, with a lesser cut after May 19 (cannot certify a greater cut) 36
  • 37. Application for Restoration And remember… There is no requirement under law or regulation that Commissioner g decisions on Applications for Restoration will be finalized before tax bills are mailed. Generally, all decisions are completed by the end of August 37