New Jersey Department of Education

School & Board Operations

  

Board of Education Meeting Format

School boards will likely need to hold public meetings to conduct business on various matters, such as developing a budget for the upcoming school year. In accordance with the Open Public Meetings Act (OPMA), public meetings may be held in person or by means of communications equipment, including streaming services and other online meeting platforms.

If a board of education that is meeting remotely requires an executive or closed session, the board must use a mechanism that ensures the confidentiality of closed session. To this end, after announcing the executive or closed session at the public portion of the meeting consistent with the OPMA, a board of education may consider using a separate, non-public, dial-in mechanism for the executive or closed portion of the meeting.

Public Notice and Public Comment for Board Meetings

All meetings, including those held using communications equipment, must be noticed in a manner consistent with the requirement of the OPMA, unless the meeting is for emergent circumstances and held in a manner consistent with the requirements set forth at N.J.S.A. 10:4-9(b).

Boards of education should still have an advertised meeting place, which, is connected to the meeting through New Jersey Department of Education 18 Updated March 23, 2020 communications equipment, unless otherwise directed by state or local emergency management or health officials, consistent with Executive Order 103.

Boards of education are reminded that they are required to provide a means of public comment even if a meeting is held remotely. Boards of education should also provide guidance to the public for remotely accessing and providing comment at the meeting. Further, if a board of education currently records the audio or video of its meetings, we recommend that it continue to record a remote meeting.

General Guidance for Board of Education Meetings

In preparation for upcoming meetings, boards of education are encouraged to coordinate with legal counsel and local offices of emergency management to ensure continued compliance with N.J.S.A. 10:4-6 and other statutory obligations.

Continuity of Business Operations

There are several business office functions that would need to continue during a school closure, such as developing the FY 2021 budget, processing payroll, and procurement. In planning for an emergency closure, a school district should identify functions that may be completed remotely and perform any required steps to implement such remote access. If certain tasks can only be completed in a school district facility, then the district should make plans to ensure the necessary personnel have access to the building.

School District Budget Timelines for the 2020-2021 School Year

The COVID-19 Fiscal Mitigation Act (S-2338), which extended the state fiscal year, did not alter school districts’ 2019-2020 school/fiscal year, which will still close on June 30, 2020. The Executive Orders issued by the Governor have only altered budget dates for April election districts to align them with the change in the election date. In order to continue operations beyond June 30, school districts will need to continue to follow the existing statutory timelines to finalize their budgets in time for the start of the 2020-2021 school year on July 1.

FY21 Projected State Aid and District FY21 Budgets

As in every year, all district budgets rely in part on the projected state aid figures released following the Governor’s Budget Message until the fiscal year is finalized, and districts should continue to plan for possible scenarios that may occur at the time of the final appropriations act. As soon as the Department has information on possible changes school districts may experience through the end of the State fiscal year, which ends September 30, 2020, and on the implementation of the new State fiscal year that begins in October, it will share that information with districts. The Department understands that districts are faced with uncertainty at this time, and similar to when implementing the changes to state aid over the past few years, the Department will prioritize providing school districts with packages of guidance to react to the evolving state and local fiscal situations.

Planning for Summer School

Provision of extended school year for students required by Individualized Education Programs (IEPs) must be in accordance with Special Education guidance.

Guidance Regarding P.L. 2020, c. 27 (A-3904)

Guidance Regarding Aid In Lieu of Transportation Payments

N.J.S.A. 18A:39-1 requires that, under certain conditions, school districts must provide transportation services to students who reside in the school district and attend a nonpublic school located in the State. In the event that a school district is unable to transport a nonpublic school student between home and school within a maximum expenditure per pupil amount ($1,000 per pupil in the 2019-2020 school year), then the district is required to provide the student’s parent or guardian with an aid in lieu of transportation (AIL) payment equal to that maximum. State Board of Education regulations provide for a similar payment to certain students enrolled in charter schools or in the interdistrict public school choice program.

As a result of the declared public health emergency resulting from the COVID-19 pandemic, schools were ordered to close beginning March 18, 2020, and will remain closed through the remainder of the academic year. School districts have not provided transportation services for that portion of the school year and are therefore authorized to provide a reduced AIL payment for eligible students in the current school year. Since approximately two-thirds of the school year elapsed prior to the mandated closure, districts must make AIL payments totaling at least $667 per pupil for the year. A district, at its discretion, may make AIL payments that exceed this amount. However, any such payments may not exceed $1,000 per pupil and will not be eligible for any reimbursement by the State. Additionally, these payments must be provided equally to the parents and guardians of all eligible students, with the exception of those students for whom a lower AIL payment would be made due to the student not being enrolled for the full school year or due to the receipt of a late application for transportation services.

Questions regarding this guidance should be addressed to student.trans@doe.nj.gov.

Accounting Guidance

  1. The federal Coronavirus Aid, Relief, and Economic Security (CARES) Act includes specific funding sources for Local Education Agencies (LEAs). Specifically, section 18003 of the Act establishes the Elementary Secondary School Emergency Relief (ESSER) Fund. The core purpose of the ESSER Fund is to provide direct money to LEAs to address the areas most impacted by the disruption and closure of schools caused by COVID-19. Districts were notified of the funding allocations and application process by a broadcast memo dated May 11, 2020. Additional information and guidance on ESSER can be found on the CARES Act Educational Stabilization Fund webpage.  New accounts in the special revenue fund are included in the revenue and expenses for recording this funding. Under GAAP, there are no fund balances related to grant revenues in excess of expenditures in the special revenue fund since the revenue is not recognized until expenditures have been incurred. Any payments received but not expended or encumbered must be reported as deferred revenue. This also applies to the CARES Act Education Stabilization Fund being accounted for in the special revenue fund.

    Revenue:
    Federal funding received under the CARES Act Education Stabilization Fund will be recorded in new line 816, account number 20-4530.

    Expenses:
    Line numbers 88661 through 88678, account numbers in the program code 20-477-XXX-XXX, have been added to record expenses under the CARES Act Education Stabilization Fund.  Districts will need to report information at a school level for these lines in the ESSA report in the annual Audsum submission.  For budget purposes, only line 88678 will be used, similar to other federal programs in fund 20.

    Line # Description Account #
    88661 Salaries of Teachers 20-477-100-101
    88662 Salaries - Other 20-477-100-110
    88663 Purchased Services- Instruction 20-477-100-300
    88664 Other Purchased Services- Instruction (400-500 series) 20-477-100-500
    88665 Instructional Supplies- Instruction 20-477-100-600
    88666 Other Objects-Instruction 20-477-100-800
    88670 Salaries-Support 20-477-200-100
    88671 Benefits 20-477-200-200
    88672 Professional Tech Services-Support 20-477-200-300
    88673 Purchased Property-Support 20-477-200-400
    88674 Other Purchased Services _Support 20-477-200-500
    88675 Supplies and Materials-Support 20-477-200-600
    88676 Other Objects-Support 20-477-200-800
    88677 Other Federal Expenditures 20-477-XXX-XXX
    88678 CARES Act Education Stabilization Fund 20-477-XXX-XXX
  2. Funds received from FEMA through the NJ Office of Emergency Management for reimbursement of cleaning supplies should be recorded in Revenue code 4500 “Other Restricted Grants in Aid from the Federal Government through the State.”

  3. Funds received through the Paycheck Protection Program (PPP) loan process are a balance sheet transaction, with loan proceeds recorded in loan payable account 451 (if short term) or 521 (if long term).  If the loan is ultimately forgiven, then the loan payable would be reversed, and recorded to revenue code 6300 – Special Items, per the chart of accounts.

  4. District expenses for personal protective equipment (PPE) for students and staff should be recorded in health services supplies, line 30580, account 11-000-213-600.

  5. The sanitization of school buildings during a health-related emergency that is required to make them usable and safe for students and staff related to the COVID-19 health emergency should be recorded in the Required Maintenance function (line numbers 48500 through 48580, function code 261).  Required maintenance does not include janitorial or custodial services related to routine cleanings, these costs are recorded in function 262, Custodial Services.  Only enhanced costs for COVID-19 sanitization should be recorded in Required Maintenance.

    Since the costs for COVID-19 related sanitization are considered required maintenance and recorded in function 261, these enhanced sanitization costs are eligible to be funded by Maintenance Reserve.  Pursuant to N.J.A.C. 6A:23A-14.2, districts may withdraw by board resolution funds from the maintenance reserve account and appropriate the funds into the required maintenance account lines at budget time or any time during the year for use on required maintenance activities for a school facility.

    As required under the regulations at N.J.A.C. 6A:26-20.4, districts must maintain the accounting records for required maintenance at the school facility level.

  6. Accounting for Digital Divide Grant Funding

    New accounts in the special revenue fund are included in the revenue and expenses for recording this grant. Funds received under the NJDOE 2020 Bridging the Digital Divide grant should be recorded as follows:

    Revenues:

    • Federal funding received under the CARES-Digital Divide Grant will be recorded in new account number 20-4531, new line number 821.
    • Philanthropic donations from local sources toward the Digital Divide program will be recorded in new account number 20-1921, Donations to Address Digital Divide, new line number 739.

    Expenses:

    • Expenses for the Digital Divide program should be recorded in fund 20, program code 478 “Bridging the Digital Divide Program”, in functions and objects as in the approved grant application (20-478-xxx-xxx). New line 88705 will collect the summary total of these program expenses.

    Please be advised that this allocation is being made using federal funds and must be encumbered or expended no later than October 31, 2020. Any funds not encumbered or expended by that time must be returned.

  7. Accounting for Nonpublic Technology Funds Received Under the Coronavirus Relief Fund (CRF)

    Federal funds from the Coronavirus Relief Fund provided to Nonpublic schools to address technology issues will be recorded as follows:

    Revenues:

    • Federal funding under the CRF for Nonpublic Technology should be recorded in fund 20 in the 4500 series, account 20-45xx, Restricted Grants from the Federal Government through the State – CRF Technology. This will be collected on line 825 Other Revenue from Federal Sources.

    Expenses:

    • Expenses for the nonpublic technology funds under the CRF will be recorded in fund 20 in new program code 512 in functions and objects as applicable (20-512-xxx-xxx). New line 88095 has been created to collect the total of this program.

    Please be advised that this nonpublic allocation is being made using federal funds and must be encumbered or expended no later than October 31, 2020. Any funds not encumbered or expended by that time must be returned.

Page Last Updated: 09/09/2020 11:35:49

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