Establishes additional public inspection requirements for school district budgets.

A1664

ASSEMBLY, No. 1664

STATE OF NEW JERSEY

222nd LEGISLATURE

�

PRE-FILED FOR INTRODUCTION IN THE 2026 SESSION

Sponsored by:

Assemblywoman MITCHELLE DRULIS

District 16 (Hunterdon, Mercer, Middlesex and Somerset)

Assemblyman ROY FREIMAN

District 16 (Hunterdon, Mercer, Middlesex and Somerset)

Assemblywoman ALIXON COLLAZOS-GILL

District 27 (Essex and Passaic)

Co-Sponsored by:

Assemblywoman Katz

SYNOPSIS

���� Establishes additional public inspection requirements
for school district budgets.

CURRENT VERSION OF TEXT

���� Introduced Pending Technical Review by Legislative
Counsel.

��

An Act
concerning school district budgets and amending
N.J.S.18A:22-8.

����
Be It
Enacted
by the Senate and General Assembly of
the State of New Jersey:

���� 1.� N.J.S.18A:22-8 is amended
to read as follows:

���� 18A:22-8.� The budget shall be
prepared in such detail and upon such forms as shall be prescribed by the
commissioner and to it shall be annexed a statement so itemized as to make the
same readily understandable, in which shall be shown:

���� a.���� In tabular form there
shall be set forth the following:

���� (1)�� The total expenditure
for each item for the preceding school year, the amount appropriated for the
current school year adjusted for transfers as of February 1 of the current
school year, and the amount estimated to be necessary to be appropriated for
the ensuing school year, indicated separately for each item as determined by
the commissioner;

���� (2)�� The amount of the
surplus account available at the beginning of the preceding school year, at the
beginning of the current school year, and the amount anticipated to be
available for the ensuing school year;

���� (3)�� The amount of revenue
available for budget purposes for the preceding school year, the amount
available for the current school year as of February 1 of the current school
year, and the amount anticipated to be available for the ensuing school year in
the following categories:

���� (a)�� Total to be raised by
local property taxes

���� (b)�� Total State aid

���� (i)��� Equalization aid

���� (ii)�� Special education
categorical aid

���� (iii)� Transportation aid

���� (iv)� Preschool education aid

���� (v)�� Security aid

���� (vi) Adjustment aid

���� (vii) Other (detailed at the
discretion of the commissioner)

���� (c)�� Total federal aid

���� (i)��� Elementary and
Secondary Education Act of 1965 (20 U.S.C.s.2701 et seq.)

���� (ii)�� Students with
disabilities

���� (iii)� Impact Aid

���� (iv)� Vocational

���� (v)�� Other (detailed at the
discretion of the commissioner)

���� (d)�� Other sources (detailed
at the discretion of the commissioner).

���� b.��� (Deleted by amendment,
P.L.1993, c.117).

���� c.���� In the event that the
total expenditure for any item of appropriation is equal to $0.00 for:� (1) the
preceding school year, (2) the current school year, and (3) the amount
estimated to be necessary to be appropriated for the ensuing school year, that
item shall not be required to be published pursuant to N.J.S.18A:22-11.

���� d.��� The instruction function
of the budget shall be divided at a minimum into elementary (K-5), middle
school (6-8), and high school (9-12) cost centers, each of which shall be
further divided by the core curriculum content areas.� The commissioner shall
phase in these requirements as soon as practicable.

���� e.����
(1)� The proposed
budget, including the supporting documentation for the proposed budget,
submitted to the commissioner for approval pursuant to subsection c. of section
5 of P.L.1996, c.138 (C.18A:7F-5) shall be posted on the school district�s
website, if one exists, and made available in print in a �user-friendly� format
using plain language.� The proposed budget shall additionally be provided upon
request for public inspection.� No later than 48 hours prior to the public
hearing conducted pursuant to N.J.S.18A:22-10 and in addition to the
requirements concerning public examination of the budget pursuant to
N.J.S.18A:22-12, the version of the budget as approved by the commissioner
shall be posted, made available, and provided for public inspection in the same
manner as the proposed budget pursuant to this paragraph.
�

����
(2)
� The budget as
adopted for the school year pursuant to section 5 of P.L.1996, c.138
(C.18A:7F-5) shall be provided for public inspection on the school district's
Internet site, if one exists, and made available in print in a
"user-friendly" format using plain language.�
The adopted budget
shall additionally be provided upon request for public inspection.
The
Commissioner of Education shall promulgate a "user-friendly," plain
language budget summary format for the use of school districts for this purpose.

(cf: P.L.2017, c.131, s.22)

���� 2. This act shall take effect
immediately and shall first apply to school budgets prepared for the second
full school year following the date of enactment.

STATEMENT

���� This bill provides additional
public inspection requirements for school district budgets.

���� Pursuant to current law, a
school district is required to provide for public inspection on its website and
make available in print in a �user-friendly� format the school budget as
adopted for the school year.� This bill extends these requirements to the version
of the budget that is: 1) initially submitted by a school district to the
Commissioner of Education for approval; and 2) approved by the commissioner.�
Pursuant to the bill, the version of the budget that is approved by the
commissioner is to be made available no later than 48 hours prior to the public
hearing on the budget.� In addition, the bill requires all forms of the budget
to be provided upon request for public inspection.�