N.J. Stat. tit. 52, ch. 27B

in effect

N.J. Stat. § 52:27B-1 Terms defined

As used in this act, unless the context clearly indicates otherwise: "Department" means the State Department of Taxation and Finance herein established. "Commissioner" means the commissioner and head of the State Department of Taxation and Finance. "Director" means the director of an indicated division, herein established, in the State Department of Taxation and Finance. "Request Officer" means the principal officer of a department or board in the Executive Branch of the State Government. L.1944, c. 112, art. 1, p. 287, s. 1.

N.J. Stat. § 52:27B-2 State Department of Taxation and Finance established

There is hereby established, in the Executive Branch of the State Government, the State Department of Taxation and Finance. L.1944, c. 112, art. 2, p. 288, s. 1.

N.J. Stat. § 52:27B-3 Divisions established

The following are hereby established as divisions in the department: The Division of Budget and Accounting. The Division of Purchase and Property. The Division of Taxation. L.1944, c. 112, art. 2, p. 288, s. 2. Amended by L.1983, c. 36, s. 9, eff. Jan. 26, 1983.

N.J. Stat. § 52:27B-4 State Commissioner of Taxation and Finance; appointment and removal

The administrator and head of the department shall be the State Commissioner of Taxation and Finance. The commissioner shall be appointed by the Governor by and with the advice and consent of the Senate and shall hold his office until the next Governor shall be elected and qualified and until the commissioner's successor shall be appointed and qualified. The Governor, however, shall have power to remove the commissioner for cause. L.1944, c. 112, art. 2, p. 288, s. 3.

N.J. Stat. § 52:27B-5 Compensation of commissioner

The commissioner shall receive an annual compensation of twelve thousand dollars ($12,000.00). L.1944, c. 112, art. 2, p. 288, s. 4.

N.J. Stat. § 52:27B-6 General powers and duties of commissioner

The commissioner, in addition to powers and duties specifically conferred and imposed upon him, shall have the following general powers and duties, to: a. Maintain suitable headquarters for the department and such other quarters within the State as he may deem necessary to the department's proper functioning; b. Have general responsibility for all of the department's operations under this act; c. Supervise the organization of the department and changes in the organization thereof except that the divisions and bureaus of the department herein specifically provided shall be maintained; formulate and adopt rules and regulations for the efficient conduct of the work and general administration of the department, its officers and employees; d. Make an annual report to the Governor and to the Legislature of the department's operations, and render such other reports as the Governor shall from time to time request. L.1944, c. 112, art. 2, p. 288, s. 5.

N.J. Stat. § 52:27B-7 Transfer of personnel

The commissioner may, in consultation with the heads of other departments or branches of the State Government, and subject to section six, article eight, of this act, arrange for the interdepartmental and intradepartmental transfer of personnel with a view to the greatest possible efficiency of departmental operations. L.1944, c. 112, art. 2, p. 289, s. 6.

N.J. Stat. § 52:27B-8 Administrative Division authorized

The commissioner shall have authority to organize and maintain in his offices an Administrative Division and to employ therein such secretarial, clerical and other assistants as his office and the internal operations of the department shall require. L.1944, c. 112, art. 2, p. 289, s. 7.

N.J. Stat. § 52:27B-9 Deputy commissioner

The commissioner shall designate as deputy commissioner one of the directors who shall exercise the powers and perform the duties of the commissioner during his disability or absence, which designation, in writing, shall be filed with the Secretary of State. L.1944, c. 112, art. 2, p. 289, s. 8.

N.J. Stat. § 52:27B-9.1 Cancellation of uncollectible claims of state for grant or rental of riparian lands

Where any institution, department, commission, officer or other agency charged with the receipt and collection of any moneys due the State, for the grant, lease or rental of riparian lands or interests therein, shall determine by resolution that moneys due the State as aforesaid are uncollectible, notification to this effect shall be given to the Commissioner of Taxation and Finance, and the said commissioner is hereby authorized and empowered, after investigation and upon review, in his discretion, to cancel any such sum or sums due as aforesaid, and further to order such claims removed from the State financial records and from the records of any such institution, department, commission, officer or agency as aforesaid. L.1945, c. 120, p. 475, s. 1.

N.J. Stat. § 52:27B-10 Director of division

The Division of Budget and Accounting shall be headed by a director who shall be the Commissioner of Taxation and Finance. L.1944, c. 112, art. 3, p. 290, s. 1.

N.J. Stat. § 52:27B-11 Organization of division

The commissioner shall have authority to organize the division for the effective performance of its functions and purposes herein set forth. L.1944, c. 112, art. 3, p. 290, s. 2.

N.J. Stat. § 52:27B-12 Bureau of the Budget

There is hereby established in the Division of Budget and Accounting the Bureau of the Budget. The commissioner, through the Bureau of the Budget, shall carry into effect and execute the formulation of the annual budget submitted by the Governor to the Legislature and shall control the execution of the budget through a system of allotments by work programs. L.1944, c. 112, art. 3, p. 290, s. 3.

N.J. Stat. § 52:27B-13 Procedures prescribed

The commissioner, through the Bureau of the Budget, shall follow the provisions and procedures set forth in sections five through twenty-three, inclusive, of this article. L.1944, c. 112, art. 3, p. 290, s. 4.

N.J. Stat. § 52:27B-14 Expenditures for ensuing year to be requested

On or before October first in each year each department of the State Government, board, commission, officer or other State agency, hereinafter in this article called "spending agency," shall file with the commissioner a request for appropriation or permission to spend, as the case may be, which shall specify all expenditures proposed to be made by such spending agency during the next ensuing fiscal year. L.1944, c. 112, art. 3, p. 290, s. 5.

N.J. Stat. § 52:27B-15 Request officers

A request provided in section five shall be made by the request officer. In the case of the Supreme and Superior Courts, the request officer shall be the administrative director of the courts under the direction of the Chief Justice of the Supreme Court and, in the case of the Legislature, the request officer shall be the secretary of the Senate and the clerk of the General Assembly, respectively. L.1944, c. 112, art. 3, p. 290, s. 6. Amended by L.1953, c. 49, p. 887, s. 51.

N.J. Stat. § 52:27B-16 Form of request

Said request shall be made on forms to be furnished by the commissioner and subject to such rules and regulations as he shall prescribe from time to time and shall show in detail: a. A statement exhibiting for the next ensuing fiscal year all estimated revenues; the estimate of revenues for the current fiscal year and the actual revenues for the past completed fiscal year; b. The several purposes and itemized amounts for which appropriations or permissions to spend are requested, without deductions for estimated revenues allocated to such spending agency; c. A statement exhibiting for the last preceding fiscal year the amounts of the annual and supplemental appropriations, transfers of appropriations, allotments from the emergency fund, dedicated receipts, if any, and of all expenditures made thereunder and the unexpended balance, if any, and the extent to which the same is obligated or encumbered; d. A statement indicating how much of the requested appropriation will be spent in each quarter of the fiscal year. In case an appropriation is requested for a project which cannot be completed within the next ensuing fiscal year, the request shall set forth in detail a complete description of the whole project and the estimated and detailed cost thereof, and shall show separately the part of the project which has been completed, if any, and the actual cost thereof; the part remaining to be completed and the estimated cost thereof, and the part proposed to be completed within the ensuing fiscal year and the estimated cost thereof. L.1944, c. 112, art. 3, p. 290, s. 7.

N.J. Stat. § 52:27B-17 State highway program

On or before the first of October in each year, the State Highway Commissioner shall submit to the commissioner the schedule and program for which he proposes to expend or use the amounts appropriated to said department for the ensuing fiscal year, according to purposes, routes and sections of routes. Such program may include alternate projects which may be substituted for other projects included in the program, should it be found impossible or impracticable to construct or carry on any one or more of said projects in the program. This schedule shall become a part of the request for appropriation made by the State Highway Commissioner. On or before December tenth of each year the State Highway Commissioner shall notify the clerk of the board of chosen freeholders of each county as to the amount of county and township and borough aid appropriated and available for the county and each municipality within the county applicable to the ensuing calendar year, and it shall be lawful for the several counties and municipalities to include such amount in their respective budgets, and said amounts shall be available to the State Highway Commissioner for allotment to the said counties and municipalities at the beginning of said ensuing calendar year, and commitments may be made against said amounts by said counties and municipalities, subject to the approval of the State Highway Commissioner, immediately after the beginning of said ensuing calendar year. L.1944, c. 112, art. 3, p. 291, s. 8.

N.J. Stat. § 52:27B-18 Investigation of requests

Upon the receipt of requests for appropriations, the commissioner, or a member of the department designated by him, shall examine such requests and determine the necessity or advisability thereof, and for that purpose may hold hearings thereon which shall be open to the public, and may summon and examine the request officers and any witnesses and order the production of any State records for his examination, and make any investigation which he deems necessary or advisable for the purpose of making such determination. L.1944, c. 112, art. 3, p. 292, s. 9.

N.J. Stat. § 52:27B-19 Transmission to Governor of requests and findings

On or before December thirty-first of each year, or at such other time or times as the Governor may request, the commissioner shall certify and transmit to the Governor and Governor-elect the requests of the spending agencies, together with his findings, comments and recommendations thereon. L.1944, c. 112, art. 3, p. 292, s. 10.

N.J. Stat. § 52:27B-20 Governor's budget message; presentment; form.

11. The Governor shall examine and consider all requests for appropriations, together with the findings and recommendations of the Director of the Division of Budget and Accounting, and shall formulate the Governor's budget recommendations, which shall be presented as a budget message by the Governor during an appearance before a joint session of the Legislature which shall be convened at 12 noon on a date on or before the fourth Tuesday in February in each year. The budget message shall include the proposed complete financial program of the State Government for the next ensuing fiscal year, and shall set forth in columnar form detailed as to each source of anticipated revenue and the purposes to which the recommended appropriations and permissions to spend shall apply for each spending agency in substantially the following form: A. Revenues for the General Fund, other budgeted State revenues, all other dedicated funds, Federal aid funds, and trust funds: (1) An estimate of all balances to be on hand on the first of July next ensuing which are to be available for appropriations, supported by the calculations used in arriving at the estimated figures; (2) An estimate of the anticipated revenues from all sources applicable to the budget period, together with the actual amount earned from each source during the last completed fiscal year, and the estimate of revenues expected to be earned from each source for the current fiscal year. B. (Deleted by amendment, P.L.2003, c.275). C. Appropriations. The total of the appropriations recommended for the ensuing fiscal year in substantially the following form: Detailed Budget: (1) An itemized statement of all appropriation requests and requests for permission to spend from the General State Fund, other budgeted State revenues, other dedicated funds and Federal aid and trust funds; (2) An itemized statement of the amounts recommended by the Governor with respect to item "1" above; (3) An itemized statement of all amounts appropriated and permissions granted for the current fiscal year with respect to item "1" above; (4) An itemized statement of all amounts appropriated and permissions granted for the last preceding fiscal year with respect to item "1" above detailed as to annual and supplemental appropriations, transfers of appropriations, State Emergency Fund allotments, and permission to spend, as the case may be, and showing also total expenditures, reserves, lapses and unencumbered balances; (5) In addition, such other statistical information as may more fully show comparisons and costs of the several departments. L.1944,c.112,s.11; amended 1946, c.1; 1946, c.199; 2003, c. 275, s.1.

N.J. Stat. § 52:27B-20a State tax expenditure report included in Governor's budget message.

1. a. In addition to the requirements of section 11 of article 3 of P.L.1944, c.112 (C.52:27B-20), and any other provisions of law, the Governor's budget message transmitted annually to the Legislature shall include a State tax expenditure report setting forth estimates of the tax expenditures under existing State law for the last completed fiscal year, the current fiscal year and the fiscal year to which the budget message applies. The tax expenditures report shall take into account projected economic factors, and any changes in State tax expenditures as may be enacted or reasonably expected to be enacted for any fiscal year. b. The State tax expenditures report shall: (1) list each State tax expenditure, (2) identify the statutory authority for each State tax expenditure, and the year in which it was enacted or the tax year or tax period in which it became effective, (3) describe the objective of each State tax expenditure, (4) detail in columnar enumeration for each State tax expenditure an estimate of the amount of State revenue loss for the last completed fiscal year, the current fiscal year and the fiscal year to which the budget message applies, (5) determine whether each State tax expenditure has been effective in achieving the purpose for which the tax expenditure was enacted and currently serves, including an analysis of the persons, including corporations, individuals or other entities, benefited by the expenditure, (6) the effect of each State tax expenditure on the fairness and equity of the distribution of the tax burden, and (7) the public and private costs of administering the State tax expenditures. c. As used in this section: "State tax expenditure" means those revenue losses attributable to provisions of State tax law which establish special tax treatment, including but not limited to tax law definition, deduction, exclusion, exemption, deferral, credit, preferential tax rate or other special tax provision resulting in a reduced tax liability for certain persons, individuals, types of income, transactions or property from the liability which would be presumed to exist without the State tax expenditure. d. The Division of Taxation in the Department of the Treasury shall advise and assist the Governor in the preparation of the State tax expenditure report. L.2009, c.189, s.1.

N.J. Stat. § 52:27B-20.1 Short title

1. This act shall be known and may be cited as the "Environmental Fee Accountability Act of 1991." L.1991,c.426,s.1.

N.J. Stat. § 52:27B-20.2 Findings, determinations

2. The Legislature finds and determines that: The Department of Environmental Protection is one of the largest executive agencies in the State, and exerts considerable influence on the economy and quality of life in the State; In recent years, revenues from fees generated by departmental enforcement and other activities have accounted for a steadily increasing percentage of total departmental revenues; A significant percentage of fee revenues is anticipated by the department each state fiscal year as "off-budget" or "below the line" revenue, for which inadequate program data or no program data are provided to the Legislature; This deleterious trend is clearly illustrated by the Governor's proposed budget for the 1992 State fiscal year, in which the department anticipates receiving over $161 million in fees and fines, only $59.7 million, or a mere 37% of which is anticipated "on budget;" It is the Constitutional responsibility of the Legislature to adopt a budget for each State fiscal year, and, as a fundamental principle of sound fiscal policy, the Legislature must be able to perform a detailed evaluation of major State spending programs; It is, therefore, entirely proper and in the interest of the people of this State, that the Legislature require the Department of Environmental Protection to include, as part of its annual budget proposal, all fee revenues and anticipated fee revenues as "on budget" or "above the line" items, to provide the same date for the programs funded by those revenues as is provided for other spending programs, and to make such information available to the budget committees and the key environmental policy committees in the Legislature; and It is also entirely proper, and in the interest of the people of this State, that the Legislature require the State Treasurer, in preparing the Governor's proposed budget for each State fiscal year, to include all anticipated fee revenues for the department "on budget," or "above the line," and to include these fees and the appropriate program information in the public document containing that proposed budget. L.1991,c.426,s.2.

N.J. Stat. § 52:27B-20.3 Definitions

3. As used in this act: "Department" means the Department of Environmental Protection. "Fee" means any fee, assessment or other charge imposed by the department pursuant to any law, rule or regulation for licenses, permits or other approvals, or for regulatory actions or services performed or provided by the department pursuant to federal or State law. "Program" means any regulatory or other activity, or systematically designed group of activities, undertaken by the department pursuant to law, for which the department imposes a fee. L.1991,c.426,s.3.

N.J. Stat. § 52:27B-20.4 DEP fees as anticipated revenues; statistical information required

4. a. In preparing the Governor's proposed budget, for each State fiscal year, the State Treasurer shall include the total estimated amount of fees anticipated by the department for that fiscal year as Schedule I Anticipated Revenues. b. In addition to such other information as the State Treasurer deems necessary to include in the objectives, program classifications and evaluation data of all programs administered by the department and funded entirely or in part by fees, the Treasurer shall include, in the Governor's proposed budget for each State fiscal year, the information which is required of the department pursuant to section 5 of this act. In the case of two or more fees which fund the same program, the information required pursuant to this subsection may be aggregated to reflect such overlap. L.1991,c.426,s.4.

N.J. Stat. § 52:27B-20.5 Program statements, data required

5. a. In preparing its budget proposal for each State fiscal year, the department, no later than February 15 of the current State fiscal year, shall compile and submit to the State Treasurer, to the General Assembly Appropriations Committee and the Senate Revenue, Finance and Appropriations Committee, or their respective successors, and to the General Assembly Energy and Environment Committee and the Senate Environmental Quality Committee, or their respective successors, a statement for each program funded entirely or in part by fees, identifying: (1) The objectives of the program; (2) The program classification, which shall include a summary description of all activities undertaken by each program; (3) For the current State fiscal year, each of the two immediately preceding State fiscal years, and the State fiscal year for which the budget is proposed, program activity data, including, but not limited to, a listing of: activities performed; applications submitted and reviewed for permits, licenses or other approvals; permits, licenses or other approvals issued; planning documents reviewed; inspections performed; enforcement actions taken; remediations overseen; acreage managed; fish and game propagated and released; and studies conducted or contracted for; and (4) For the current State fiscal year, each of the two immediately preceding fiscal years, and the State fiscal year for which the budget is proposed, personnel data, including but not limited to: the total number of positions; the total number of budgeted positions; the number of positions budgeted for in lump sum appropriations; the number of positions supported by the appropriate fees; the number of positions supported by federal funds; all other authorized positions; and the number of vacant positions. b. In the case of a program which is funded in part by fees and in part by other sources of revenue, the department shall supply a breakdown of the percentages and relative amounts of all respective sources of revenue used to fund the program, and, if not provided pursuant to paragraph (4) of subsection a. of this section, the number and percentage of personnel involved in the program who are supported by each source of revenue. c. The data required pursuant to paragraphs (3) and (4) of subsection a. of this section, and pursuant to subsection b. of this section, shall be actual data, revised estimated data or estimated data, in accordance with directives of the State Treasurer concerning budget program data in general. L.1991,c.426,s.5.

N.J. Stat. § 52:27B-21 Recommendations

The Governor may recommend in connection with his budget message and under separate head new or additional sources of revenue, and set forth in connection therewith his recommendations as to the purpose or purposes to which such proposed new or additional revenue may be appropriated. The total of the recommendations in the budget shall not be in excess of the estimate of all funds available for disbursement during the fiscal year to which such recommendations are applicable. L.1944, c. 112, art. 3, p. 296, s. 12.

N.J. Stat. § 52:27B-22 Applications for supplemental appropriations

All applications for supplemental appropriations not included in the budget message shall be made, in the first instance, to the commissioner in substantially the same form as is required for regular requests, setting forth how much of the amount requested will be expended in each quarter of the fiscal year. The commissioner shall certify and transmit forthwith such application to the Governor, together with his findings, comments and recommendations thereon. The Governor shall transmit to the chairman of the joint appropriations committee such applications as he shall approve in whole or in part with his recommendations thereon, but the Governor shall not approve and recommend any appropriation in excess of the total anticipated funds available for disbursement during the fiscal year to which such recommendations are applicable. L.1944, c. 112, art. 3, p. 296, s. 13.

N.J. Stat. § 52:27B-23 Copies of budget message to be distributed

The commissioner shall cause copies of the budget message to be printed forthwith and a copy thereof shall be presented to each member of the Legislature, public libraries in the State and each newspaper in the State, and shall be available for distribution to any citizen on request. L.1944, c. 112, art. 3, p. 296, s. 14.

N.J. Stat. § 52:27B-24 Revision and amendment of requests

The commissioner shall have authority, after consultation with the various spending agencies concerned, to revise and amend quarterly allotment requests to the end that each such request, as revised and amended by the commissioner, shall not exceed the amount appropriated for the spending agency. L.1944, c. 112, art. 3, p. 296, s. 15.

N.J. Stat. § 52:27B-25 Submission of allotments to spending agencies by quarters

Not later than the first day of June following the passage of an annual appropriation act, the commissioner shall submit to each spending agency his allotment by quarters of such appropriation. In the case of a supplemental appropriation, the commissioner shall submit his allotment by quarters within two weeks after passage of such appropriation. L.1944, c. 112, art. 3, p. 297, s. 16.

N.J. Stat. § 52:27B-26 Reserves; revision of quarterly allotments

In order to protect against and meet emergencies that may arise during each fiscal year, the commissioner shall have the power to set aside a reserve out of each appropriation, the exact amount of which shall be determined by him. Any time during the fiscal year that occasion may require this reserve or any portion of it may be returned to the appropriation to which it belongs, providing the commissioner finds such action necessary. Whenever it appears to the satisfaction of the Governor that revenues have fallen seriously below those anticipated, the commissioner, on order of the Governor, shall have the power to revise the quarterly allotments. L.1944, c. 112, art. 3, p. 297, s. 17.

N.J. Stat. § 52:27B-27 Requests for revision

A request officer, whenever he deems it necessary by reason of changed conditions or for some other cogent reason, may request the commissioner to revise the work program of quarterly allotments. The commissioner shall examine such request for revision, shall promptly make a determination thereon, and shall advise such request officer as to his determination with respect thereto; and, if the request is granted, the necessary amendment to the quarterly allotments shall be made by the commissioner. L.1944, c. 112, art. 3, p. 297, s. 18.

N.J. Stat. § 52:27B-28 Transfer of appropriations

In order to afford reasonable flexibility, any spending agency receiving an appropriation may make written application to the commissioner for leave to transfer a part of any item granted or allowed to such spending agency to any other item in such appropriation, and such application shall indicate the quarter or quarters affected as to both items. Such application shall be made only during the current year for which the appropriation was granted. No transfer shall be authorized or made after the close of any fiscal year. The commissioner shall have authority to make such transfers of appropriation. L.1944, c. 112, art. 3, p. 297, s. 19.

N.J. Stat. § 52:27B-29 Allotments from State Emergency Fund

All allotments from the State Emergency Fund to an appropriation shall be authorized and allowed by the commissioner, with the approval of the Governor, but no such allotment shall be authorized until the commissioner shall have been served with a copy of the application therefor, and shall have had two days after his receipt of said application within which to submit his written recommendation thereon, together with his reasons therefor, to the Governor. All allotments thus made to an appropriation from the emergency fund shall indicate which quarterly allotment or allotments shall be increased. The warrant checks for payment of all expenditures to be made from appropriations shall be drawn on the basis of the quarterly allotments. L.1944, c. 112, art. 3, p. 298, s. 20.

N.J. Stat. § 52:27B-30 Study of departmental requirements and personnel

In order effectually to discharge and execute his duties in relation to the quarterly allotment system, the commissioner, or a member of the department designated by him, shall make continuous studies of all departmental requirements including personnel. All requests for additional personnel made by request officers to the civil service agency in the State Government shall first be approved by the commissioner. L.1944, c. 112, art. 3, p. 298, s. 21.

N.J. Stat. § 52:27B-31 Governor may prohibit or control expenditures

Whenever, in the case of extravagance, waste or mismanagement, it appears to the satisfaction of the Governor that any appropriation by a spending agency is not in the best interest of the State, he may prohibit and enjoin such expenditure or any future expenditure under the appropriation and prescribe the terms upon which the same may be made, if at all, by making and signing an order to that effect and serving it on the request officer of such spending agency, and also serving a certified copy of the order upon the commissioner and upon the director of purchase and property, whereupon the order shall immediately become operative. Upon such service future expenditures under the appropriation shall be limited according to the terms of the executive order. The Governor, in such cases, may make other and further orders as may be necessary or advisable in his discretion which orders shall become operative upon such service. L.1944, c. 112, art. 3, p. 298, s. 22.

N.J. Stat. § 52:27B-32 Provisions not applicable to Legislature

Nothing in this act concerning the work program of quarterly allotments shall apply to the Legislature. L.1944, c. 112, art. 3, p. 299, s. 23.

N.J. Stat. § 52:27B-33 Bureau of Accounting established; functions

There is hereby established in the Division of Budget and Accounting the Bureau of Accounting. The commissioner, through the Bureau of Accounting, shall prescribe the procedures for the collection of revenues; institute and direct prosecution against delinquent officers of the revenue and for just claims and accounts against the State; provide and maintain a uniform system of accounting for the State, its departments, institutions, courts and other State agencies. The commissioner, through the Bureau of Accounting, shall follow the provisions and procedure set forth in sections twenty-five through thirty-eight, inclusive, of this article. L.1944, c. 112, art. 3, p. 299, s. 24.

N.J. Stat. § 52:27B-34 Deposit of revenues; reports

All State revenue collected by any department, institution, commission, board, committee or official of this State shall, except as otherwise provided by law, be deposited, in the method prescribed by the commissioner, to the credit of the State of New Jersey in such depositories as the State Treasurer shall designate. A report of such moneys collected shall be submitted to the commissioner and the State Treasurer in such form as the commissioner shall prescribe. Such report shall be submitted not later than the tenth day of the month following that during which such moneys were received. The commissioner, upon receiving such report, shall audit and register all amounts contained therein and make proper accounting thereof. L.1944, c. 112, art. 3, p. 299, s. 25.

N.J. Stat. § 52:27B-35 Commissioner may prescribe forms

The commissioner shall have authority to prescribe uniform forms to be used by all departments or other agencies of the State Government in encumbering any funds appropriated. The commissioner shall prepare the forms upon which shall be rendered all statements of indebtedness against any department, institution, commission, committee, official, board, or body of State Government. The forms, in this section provided, shall, when so prepared, be the only forms used for the evidence and record of such encumbrances and indebtedness. L.1944, c. 112, art. 3, p. 300, s. 26.

N.J. Stat. § 52:27B-36 Certain powers and duties of State Comptroller transferred to Division of Budget and Accounting

The powers and duties heretofore vested by P.L.1940, c. 35, in the State Comptroller are hereby transferred to the Division of Budget and Accounting and to the commissioner, as the head thereof, to be exercised through the Bureau of Accounting. L.1944, c. 112, art. 3, p. 300, s. 27.

N.J. Stat. § 52:27B-37 Designation of officer to approve encumbrance requests and statements of indebtedness; investigations by commissioner; warrants

Each department, commission, committee, official, board or body of any institution or organization of the State shall designate the proper officer who shall approve and sign all encumbrance requests and statements of indebtedness. The designation shall be filed in the office of the commissioner; and the requests and statements of indebtedness shall be presented to the commissioner. The commissioner shall examine, audit and adjust all encumbrances and statements of indebtedness so presented. He may administer an oath to the persons presenting the encumbrance or statement of indebtedness and to any witness presented on behalf of such person and may examine such person or witness as to the truth, fairness and correctness of such encumbrance or statement of indebtedness. The commissioner shall execute and register warrant checks in settlement of statements of indebtedness, approved by him, and shall transmit them forthwith to the State Treasurer who shall thereupon sign and deliver the same to the payees. L.1944, c. 112, art. 3, p. 300, s. 28.

N.J. Stat. § 52:27B-38 Checks and drafts for transfer of funds between depositories need not be signed by commissioner

Checks or drafts used only for the transfer of State funds from one depository to another, drawn to the order of the State of New Jersey and restrictively endorsed by the treasurer in the following manner: "Transfer of State Funds--For Deposit Only," need not be signed by the commissioner. L.1944, c. 112, art. 3, p. 301, s. 29.

N.J. Stat. § 52:27B-39 Certain laws applying to comptroller to apply to commissioner instead

Wherever a provision of law relating to the presentation of claims or bills for approval, the drawing of warrants, the countersigning of receipts and checks, and the administration of petty cash funds, the apportionment of taxes on railroad and canal property, applies to the Comptroller, such provision of law shall when this act takes effect apply instead to the commissioner. L.1944, c. 112, art. 3, p. 301, s. 30.

N.J. Stat. § 52:27B-40 Centralized payroll system; notice of payroll changes

The commissioner shall have authority to prescribe and enforce, to every extent practicable, a centralized payroll system. For the purposes of the preaudit of all payrolls, the commissioner shall have authority to require of the civil service agency in the State Government notice of payroll changes in the form prescribed by the commissioner, which form the commissioner is hereby authorized to prescribe. L.1944, c. 112, art. 3, p. 301, s. 31.

N.J. Stat. § 52:27B-41 Secretary of State to notify banks of termination of power of State Treasurer and commissioner

The Secretary of State shall, when the offices of State Treasurer and commissioner or either of them shall become vacant or the officers or either of them shall no longer be authorized to act as such, respectively, give written notice forthwith to all national banks located in this State and institutions authorized by the State to carry on a banking business of such vacancy or termination of power. No bank shall thereafter pay any check or draft of the State Treasurer, signed or countersigned by any person after his office shall become vacant or after he shall no longer be authorized to act. L.1944, c. 112, art. 3, p. 301, s. 32.

N.J. Stat. § 52:27B-42 Suits in name of State for recovery of money

The commissioner shall, except as otherwise provided by law, cause suit to be instituted in any competent court of this or any other State for the recovery of any money due the State or any of its institutions, departments, commissions or officers. The suit shall be in the name of the "State of New Jersey" as plaintiff. L.1944, c. 112, art. 3, p. 301, s. 33.

N.J. Stat. § 52:27B-43 Commissioner to keep accounts

The commissioner shall keep and maintain, at all times, within the division all such books of accounts and other accounting records leading to and including the general ledger as may be necessary for the centralized control of all accounts. L.1944, c. 112, art. 3, p. 302, s. 34.

N.J. Stat. § 52:27B-44 Double-entry accounts; requirements

The commissioner shall install, keep and maintain in the division a complete set of double-entry accounts, which shall reflect directly or through proper controlling accounts, on an accrual basis, all assets, liabilities, revenues, and expenditures of the State, and all of its accounting agencies. Such accounts shall reflect all accounts receivable and payable, all balances of all funds, and such other information as is required for a proper statement of the financial conditions and operations of the State. L.1944, c. 112, art. 3, p. 302, s. 35.

N.J. Stat. § 52:27B-45 Form of accounts; reports

The commissioner shall prescribe and enforce the form, manner and content of accounts to be kept by each accounting agency, and the form, manner and content of accounting reports and statements to be rendered to him with respect thereto. The commissioner, if he deems such action necessary, may install a system of accounts in an accounting agency of the State Government. He shall provide for reports and statements to be submitted to him at least once each month which shall show the complete operation of each accounting agency and such other information as may be necessary in his judgment. This requirement shall not be in limitation of such other reports and statements, at longer or shorter intervals, containing the same or other information, as may be necessary in the judgment of the commissioner. L.1944, c. 112, art. 3, p. 302, s. 36.

N.J. Stat. § 52:27B-46 Annual reports; contents; distribution; monthly report of general state fund

The Director of the Division of Budget and Accounting shall prepare, within 60 days following December 31 and 90 days following the last day in which annual appropriations are available for expenditure during each fiscal year, a complete report showing: a. Balance sheet of all assets and liabilities for all State funds. b. Statement of General State Fund accrued revenues as compared with anticipated revenues. c. Summary report of the General State Fund showing the condition of the appropriations, which shall reflect the original appropriation, supplemental appropriations, appropriated revenue, reappropriations, transfers to and from, allotments from the emergency fund and expenditures made against such appropriations. d. Such other information as he may deem necessary and proper. Such statement, certified by the director, shall be transmitted forthwith to the Governor, and shall be and remain a public document on file in the office of the director, subject to inspection by any citizen of the State, who shall have the right to make or obtain copies thereof under such reasonable regulations as the director may prescribe. Copies of said statement shall be transmitted at the same time to the President of the Senate, the Speaker of the General Assembly, the chairman of the respective appropriation committees, the State Treasurer and the State Auditor. In addition the director shall prepare a summarized monthly report of the General State Fund no later than 30 days following the end of each month which shall reflect the accrued revenues as compared with anticipated revenues, itemized by revenue source for major taxes, by department for miscellaneous revenues, by department for major sources of Federal aid budgeted and with information on income to the General State Fund from the major dedicated and trust funds. The report shall reflect the condition of the appropriations and other such data which the director shall determine. L.1944, c. 112, art. 3, p. 302, s. 37. Amended by L.1977, c. 158, s. 1, eff. July 14, 1977.

N.J. Stat. § 52:27B-46.1 State Auditor, report, publish, summarizes, analyzes, New Jersey Annual Comprehensive Financial Report, user-friendly, plain language.

1. a. Within 30 days following the publication of the New Jersey Annual Comprehensive Financial Report pursuant to section 37 of P.L.1944, c.112 (C.52:27B-46), the Office of the State Auditor shall annually publish a user-friendly, plain-language report that summarizes and analyzes the contents of the New Jersey Annual Comprehensive Financial Report. At a minimum, the report shall include: (1) a summary of the State's financial condition compared to other states in the Mid-Atlantic and Northeastern regions of the United States, which summary shall include statistical comparisons based on the population and gross domestic product of each state; (2) a summary of the State's total long-term financial liabilities, including, but not limited to, net pension obligations, post-employment benefits other than pensions including, but not limited to, health, dental, and vision care, and payments for principal and interest due on general obligation bonds and appropriations-backed contract bonds issued by independent authorities of the State, including all items comprising long-term liability as recorded in a schedule of long-term debt changes, bonded and non-bonded, in the State's annual comprehensive financial report prepared pursuant to section 37 of P.L.1944, c.112 (C.52:27B-46), which analysis shall compare the State's long-term liabilities to those of other states in the Mid-Atlantic and Northeastern regions of the United States; (3) a summary of the State's revenue collections for the General Fund, Property Tax Relief Fund, Casino Revenue Fund, and all other budgeted State revenues, which summary shall compare the State's actual revenue collections during the five preceding fiscal years to the anticipated revenue collections for each year; (4) a summary of the State's anticipated revenue collections for the General Fund, Property Tax Relief Fund, Casino Revenue Fund, and all other budgeted State revenues and the State's appropriations to fund State aid for education, State municipal aid, State pension liabilities, employer contributions for State healthcare benefits, the State Medicaid program, State support for hospitals, the Annual Transportation Capital Program, and programs of direct taxpayer property tax relief, which summary shall compare the State's anticipated revenue collections during the five preceding fiscal years to the State's appropriations for each of those fiscal years; and (5) a summary of the State's unrestricted fund balance, whether designated, undesignated, or reserved, including the amounts deposited pursuant to the "Surplus Revenue Fund," established pursuant to P.L.1990, c.44 (C.52:9H-14 et seq.), which summary shall compare the State's unrestricted cash reserves to those of other states in the Mid-Atlantic and Northeastern regions of the United States. b. The report required pursuant to this section may be prepared by an independent auditor selected by the Office of the State Auditor in accordance with applicable laws regarding selection of auditing services. c. The report prepared pursuant to this section shall be transmitted to the Governor and the Legislature pursuant to section 2 of P.L.1991, c.164 (C.52:14-19.1). The Legislature, Department of the Treasury, and Office of the State Auditor shall make the report publicly accessible on their Internet websites within five days of transmittal. The first report required by this section shall be published within 30 days following the publication of the New Jersey Annual Comprehensive Financial Report that occurs at least 12 months after the effective date of P.L.2023, c.159 (C.52:27B-46.1). d. After submission of the Governor's budget message to the Legislature pursuant to section 11 of P.L.1944, c.112 (C.52:27B-20) the State Auditor shall, on or before May 31 annually, appear before the Legislature's budget committees to present the information contained within the most recent report required pursuant to this section. L.2023, c.159.

N.J. Stat. § 52:27B-47 Failure or refusal of officers or heads of departments to keep accounts or make reports; hearing on charges; removal

If the commissioner should find that any officer or head of a department of the State Government willfully or negligently fails or refuses to keep or have kept such accounts, render such reports or perform such other duties as may be prescribed by the commissioner under this article, or refuses to conform to any of the provisions of this article, he shall notify such officer or head of a department in writing of such failure or refusal, and the particulars thereof, and shall allow him reasonable opportunity to be heard thereon. If such failure is not explained to the satisfaction of the commissioner, he shall prepare written charges against such officer or head of a department, and submit the same to the Governor forthwith, and serve a copy thereof upon such officer or head of a department charged with such failure or refusal. Thereupon the Governor shall fix a time and place for hearing such charges by giving not less than five days' notice thereof in writing to such officer or head of a department so charged and to the commissioner. After due hearing, the Governor may take such action as may be necessary, in his judgment, including the removal of such officer or head of a department found guilty of such charges, but if the right of removal in any case is vested exclusively in the Legislature, the Governor shall transmit to the Legislature a written report of his findings with his recommendations thereon for consideration and action by the Legislature. L.1944, c. 112, art. 3, p. 303, s. 38.

N.J. Stat. § 52:27B-48 Transfer of powers and duties of State Tax Department and State Tax Commissioner

The powers and duties heretofore vested by law in the State Tax Department and in the State Tax Commissioner are hereby transferred to the Division of Taxation, and the director thereof, respectively, in the State Department of Taxation and Finance. L.1944, c. 112, art. 4, p. 304, s. 1.

N.J. Stat. § 52:27B-49 Director to head division; appointment; term

The Division of Taxation shall be headed by a director who shall be appointed by the Governor by and with the advice and consent of the Senate, to serve until the next Governor shall be elected and qualified and until the director's successor shall be appointed and qualified. The Governor, however, shall have power to remove the director for cause. L.1944, c. 112, art. 4, p. 304, s. 2.

N.J. Stat. § 52:27B-50 Compensation of director

The director shall receive an annual compensation, fixed by the commissioner, of not exceeding ten thousand dollars ($10,000.00). L.1944, c. 112, art. 4, p. 304, s. 3.

N.J. Stat. § 52:27B-51 Powers and duties of director

Unless otherwise provided by law, the director of the Division of Taxation shall perform all the acts formerly required by law to be performed by the State Tax Commissioner. The director shall have authority, subject to the approval of the commissioner, to continue, within the division, the various bureaus of the State Tax Department as they exist on the date this act takes effect; or, subject to the commissioner's approval, to reorganize those bureaus as he may deem desirable. L.1944, c. 112, art. 4, p. 304, s. 4.

N.J. Stat. § 52:27B-53 Division to be headed by director; appointment; removal

The Division of Purchase and Property shall be headed by a director who shall be appointed by the Governor by and with the advice and consent of the Senate, to serve until the next Governor shall be elected and qualified and until the director's successor shall be appointed and qualified. The Governor, however, shall have power to remove the director for cause. L.1944, c. 112, art. 6, p. 305, s. 1.

N.J. Stat. § 52:27B-54 Compensation of director

The director shall receive an annual compensation, fixed by the commissioner, of not exceeding ten thousand dollars ($10,000.00). L.1944, c. 112, art. 6, p. 305, s. 2.

N.J. Stat. § 52:27B-55 Transfer of powers and duties of State Purchasing Department and State Purchase Commissioner

The powers and duties heretofore vested by law in the State Purchasing Department, and the State Purchase Commissioner, are hereby transferred to the Division of Purchase and Property and to the director, respectively, as the head of that division of the State Department of Taxation and Finance. L.1944, c. 112, art. 6, p. 305, s. 3.

N.J. Stat. § 52:27B-56 Powers, duties of director.

4. The director is hereby vested with the powers, duties, and responsibilities involved in the efficient operation of a centralized State purchasing service, and with the custody, operation and maintenance of all State property not chargeable to a particular department. The director shall have authority, subject to the State Treasurer's approval, to organize the division for the effective performance of its functions and purposes herein set forth, and to establish and assess fees to cover administrative costs. The director or the director's designee shall have the authority to conduct investigations and informal hearings regarding any bid protest or vendor performance issues. The director shall also have the authority to issue final agency decisions regarding any bid protest or vendor performance issues. Except as otherwise provided by statute and subject to the State Treasurer's approval, the director shall have final approval of all State contracts including, but not limited to, those entered into pursuant to P.L.1964, c.290 (C.30:6-17 et seq.). L.1944,c.112,s.4; amended 1999, c.440, s.94.

N.J. Stat. § 52:27B-56a Keys for use in locks in or on real property leased or owned by state; rules and regulations

The Department of the Treasury shall establish rules and regulations governing the use, distribution, manufacture, duplication, and possession of keys designed to be used in locks in or on real property leased or owned by the State and under its jurisdiction. L.1981, c. 248, s. 2.

N.J. Stat. § 52:27B-56b Keys not to be duplicated; identification

Any key which according to rules and regulations established under section 2 of this act is not to be duplicated, shall be clearly identified by the words "Property of the State of New Jersey: Do Not Duplicate." L.1981, c. 248, s. 3.

N.J. Stat. § 52:27B-56.1 Joint purchases.

1. The Director of the Division of Purchase and Property may, by joint action, purchase any articles used or needed by the State and the Palisades Interstate Park Commission, the New Jersey Highway Authority, the New Jersey Turnpike Authority, the Delaware River Joint Toll Bridge Commission, the Port Authority of New York and New Jersey, the South Jersey Port Corporation, the Passaic Valley Sewerage Commission, the Delaware River Port Authority, Rutgers, The State University, Rowan University, Montclair State University, Kean University, the New Jersey Sports and Exposition Authority, the New Jersey Housing Finance Agency, the New Jersey Mortgage Finance Authority, the New Jersey Health Care Facilities Financing Authority, the New Jersey Education Facilities Authority, the New Jersey Economic Development Authority, the South Jersey Transportation Authority, the Hackensack Meadowlands Development Commission, the New Jersey Water Supply Authority, the Higher Education Student Assistance Authority or any other agency, commission, board, authority or other such governmental entity which is established and is allocated to a State department or any bi-state governmental entity of which the State of New Jersey is a member. L.1959, c.40, s.1; amended 1980, c.36; 1981, c.325, s.18; 1999, c.440, s.89; 2012, c.45, s.134; 2017, c.178, s.67; 2021, c.282, s.69.

N.J. Stat. § 52:27B-57 Reports

The director shall make an annual detailed report to the commissioner of his operations under this act and render such other reports as the commissioner shall, from time to time, request. L.1944, c. 112, art. 6, p. 306, s. 5.

N.J. Stat. § 52:27B-58 Standard specifications for commodities; laboratory tests; fees

The director shall, in consultation with heads of departments, develop standard specifications for all commodities commonly purchased, and shall establish and maintain a system of inventories of properties, supplies and equipment of all State departments and agencies. The director shall: a. Determine and establish and from time to time change standards and specifications according to the needs of all using agencies so far as their needs are in common, and for groups of using agencies or for single using agencies so far as their needs differ; b. Fix physical or chemical formulae and otherwise determine the service, quality, fitness and suitability of all articles tendered or furnished; c. Make use for such purposes of the existing laboratories maintained by the State; d. Establish a list of other public or private laboratories whose tests and analysis will be accepted; and e. Fix the fees required to be paid for tests or analysis made in any State laboratory. The fees required by any State or other laboratory for any analysis or test made for any prospective vendor, prior to the award of a contract, shall be paid by such prospective vendor. Inspection analysis or tests shall be at the expense of the State. L.1944, c. 112, art. 6, p. 306, s. 6.

N.J. Stat. § 52:27B-59 Purchases to comply with standards

In the purchase of all articles, the standards and specifications determined and established pursuant to section six shall be adhered to and complied with, and no deviation shall be permitted without the written consent of the commissioner first obtained. L.1944, c. 112, art. 6, p. 306, s. 7.

N.J. Stat. § 52:27B-60 Rejection of articles failing to comply with standards

Any using agency may reject any article delivered or tendered which fails to comply with the standards and specifications applicable to such article. L.1944, c. 112, art. 6, p. 307, s. 8.

N.J. Stat. § 52:27B-61 Schedules and contracts; bids; payment

Each using agency shall, at all times, in the form and for the periods prescribed by the director, present to him detailed applications and schedules for all articles to be purchased. The director shall then arrange such schedules or parts thereof for purchase and contract, in the manner best calculated to attract competition and advantageous prices. He shall award contracts or orders for purchase to the lowest responsible bidder meeting all specifications and conditions. He shall have authority to reject any or all bids or to award in whole or in part if deemed to the best interest of the State to do so. In case of tie bids, he shall have authority to award orders or contracts to the vendor or vendors best meeting all specifications and conditions. Public bids shall not be waived except with the written approval of the commissioner and except after notice in writing to the State Auditor. The director shall prescribe the terms and conditions for delivery, inspection, payment and all other detail whatsoever. In purchases of fresh milk and as a condition thereof, the director shall require each vendor to certify in writing that he purchased during the immediately preceding year fresh milk produced within the State at least equal in amount to the amount he seeks to furnish to the using agency, and, in addition, to agree to purchase during the year in which he proposes to furnish such milk to the using agency an amount of fresh milk produced within the State at least equal to the amount he proposes to furnish to the using agency plus an amount equal to the amount, if any, he shall be required to furnish to any other using agency. Upon the award of contracts or orders for purchase, the director shall thereupon make an encumbrance request to the commissioner for the amount necessary to defray the cost thereof, indicating the appropriations or authorizations to spend funds against which the contract or purchase order will be charged. The bills for such purchases shall be apportioned by the director among the using agencies in proportion to the purchases made therefor, and certified as apportioned to the commissioner, to be charged against the respective appropriations or authorizations to spend as indicated by the certificate of the director. The bills therefor shall be paid by warrant check of the commissioner and State Treasurer. Nothing in this article shall be construed to repeal or otherwise affect any law of this State relating to the purchase or use of the products of the labor of the inmates of a charitable, reformatory or penal institution of this State. L.1944, c. 112, art. 6, p. 307, s. 9. Amended by L.1964, c. 194, s. 2.

N.J. Stat. § 52:27B-62 Insurance

The director shall, subject to the approval of the commissioner, effect and maintain insurance against loss or damage by fire upon the State House and the contents thereof in such sum as may be deemed necessary. The director is hereby authorized, and it shall be his duty, after consultation with the heads of State departments and agencies, to purchase and secure all necessary casualty insurance, marine insurance, fire insurance, fidelity bonds, and any other insurance necessary for the safeguarding of the interest of the State. He is hereby authorized, subject to the commissioner's supervision and approval, to establish, in the Division of Purchase and Property, a bureau to administer a centralized system of insurance for all departments and agencies of the State Government. L.1944, c. 112, art. 6, p. 308, s. 10.

N.J. Stat. § 52:27B-63 Existing contracts to be completed

All contracts and purchase orders heretofore awarded by the State Purchase Commissioner and all operative State insurance contracts, which are outstanding and uncompleted when this act takes effect, shall continue and be completed under the terms thereof by the director of the Division of Purchase and Property. L.1944, c. 112, art. 6, p. 308, s. 11.

N.J. Stat. § 52:27B-64 Powers and duties vested in State house commission transferred

12. The powers and duties vested in the State House Commission by sections 52:20-7, 52:20-13, 52:20-14, 52:20-20 and 52:20-25 of the Revised Statutes are hereby transferred to the General Services Administration and the administrator thereof. The administrator, with the commissioner's approval, shall to every practicable extent arrange, and from time to time rearrange, the office space assigned to the various departments and other agencies of the State Government in a manner to provide for the most efficient conduct of the business of such departments and agencies. The leasing of office space shall be done in accordance with the provisions of P.L.1992, c.130 (C.52:18A-191.1 et al.). L.1944,c.112,s.12; amended 1992,c.130,s.11.

N.J. Stat. § 52:27B-65 Right-of-way over lands acquired by State

Whenever land is acquired by the State pursuant to any law and the owner of any portion of the land adjacent thereto has not a prescribed right-of-way from his lands and over the land so acquired by the State to any public highway, the owner of the lands and the State Treasurer and the commissioner, representing the State, may agree upon a right-of-way, which agreement shall be reduced to writing and signed by the parties thereto and filed and recorded in the office of the county clerk as deeds and mortgages are filed and recorded. L.1944, c. 112, art. 6, p. 309, s. 13.

N.J. Stat. § 52:27B-66 Sales of personal property; claims

The director may, with the approval of the commissioner, sell any personal property in the possession of the State which is perishable in character and from which no revenue is derived, at public sale, after the same shall have been advertised at least ten days in a newspaper published in the city of Trenton and all persons claiming any lien or interest in such property shall take notice of the same at their peril. If any person shall thereafter establish a claim to any interest in the goods so sold according to law, the fund received from such sale shall be liable for the space of one year from the date of the sale for such interest or claim. All claims and interest in such property, other than that provided in this section, shall be forever barred. The sum realized from the sale shall, after the expiration of the period of one year, be covered into the State treasury. L.1944, c. 112, art. 6, p. 309, s. 14.

N.J. Stat. § 52:27B-67 Transfer of personal property to departments, etc.

Whenever, in the opinion of the director, any personal property in the custody and control of any State department, institution, commission, board, body, or other agency of the State is deemed surplus, obsolete or not longer suitable for the purpose for which it was intended, he may make a transfer of the custody and control of such personal property to any other State department, institution, commission, board, body, or other agency of the State by which the property so reported may be advantageously used. Whenever such property so reported cannot be used by any State department, institution, commission, board, body or other agency of the State, the director may, with the commissioner's approval and after notification in writing to the State Auditor, dispose thereof, and thereupon the director shall pay the proceeds arising from such disposition into the general fund of the State. L.1944, c. 112, art. 6, p. 309, s. 15.

N.J. Stat. § 52:27B-67.1 Distribution of surplus computer equipment.

1. a. (1) Whenever any computer, computer equipment, or portable communication device in the custody and control of any State department, institution, commission, board, body, or other agency of the State is deemed by that State entity to be surplus, obsolete or no longer suitable for the purpose for which it was intended pursuant to subsection c. of section 1 of P.L.2011, c.225 (C.52:27B-67.2), and the item is not claimed by another State entity pursuant to subsection d. of that section, the Director of the Division of Purchase and Property in the Department of the Treasury may declare the item available for distribution and make a transfer of the custody and control of the item to local units, boards of education, nonpublic schools or nonprofit charitable corporations organized pursuant to N.J.S.15A:1-1 et seq. in accordance with this section. (2) To assist in the coordination of any distribution, the director of the division, in consultation with the Division of Property Management and Construction in the Department of the Treasury, shall designate a storage facility to be utilized for holding and processing any item designated for distribution. (a) The storage facility shall utilize reasonable protocols in order to secure any item being stored, including but not limited to, employee and visitor sign-in procedures, required escorts for each visitor, and multilayered supervision of loading and unloading operations. (b) The director of the division shall only accept an item at the storage facility from a sending State department, institution, commission, board, body, or other agency for holding and subsequent transfer to local units, boards of education, nonpublic schools or nonprofit charitable corporations that upon arrival at the facility is accompanied by a certification of the removal of all data storage devices pursuant to paragraph (3) of subsection c. of section 1 of P.L.2011, c.225 (C.52:27B-67.2). b. Whenever such computer, computer equipment, or portable communication device deemed surplus, obsolete or no longer suitable for the purpose for which it was intended cannot be used by local units, boards of education, nonpublic schools or nonprofit charitable corporations, the director may, with the State Treasurer's approval , dispose thereof, and thereupon the director shall pay the proceeds arising from such disposition into the general fund of the State. c. The director shall develop a plan for the notification and distribution to local units, boards of education, nonpublic schools or nonprofit charitable corporations of computers, computer equipment, or portable communication devices designated as surplus, obsolete or no longer suitable for the purpose for which it was intended by any State department, institution, commission, board, body or other agency of the State. The distribution of any designated item to local units, boards of education, nonpublic schools or nonprofit charitable corporations shall only be permitted through the distribution plan established pursuant to this section. d. The State shall not be liable for any damages that may result from the use or operation of any transferred computer, computer equipment, or portable communication device. L.1999, c.194, s.1; amended 2011, c.225, s.2.

N.J. Stat. § 52:27B-67.2 Definitions relative to the disposition of certain State computers, other electronic devices.

1. a. As used in this section: "Computer" means an electronic, magnetic, optical, electrochemical or other high speed data processing device or another similar device capable of executing a computer program, including arithmetic, logic, memory, data storage or input-output operations and includes all computer equipment connected to the device, but shall not include an automated typewriter or typesetter or a portable, hand-held calculator. "Computer equipment" means any equipment or device, including all input, output, processing, storage, or communications facilities, intended to interface with the computer. "Computer system" means a set of interconnected computer equipment intended to operate as a cohesive system. "Data" means information, facts, concepts, or instructions contained in a computer, computer equipment, or computer system. It shall also include, but not be limited to, any alphanumeric, hexadecimal, octal or binary code. "Data base" means a collection of data. "Division" means the Division of Purchase and Property in the Department of the Treasury. "Portable communication device" means a computer that is designed to be personally portable and capable of sending, receiving, storing, reproducing, or displaying communications or information. "State entity" means any department, institution, commission, board, body, or other agency of the State. b. The director of the division, in consultation with the Chief Technology Officer of the Office of Information Technology, in but not of the Department of the Treasury, shall develop a program regarding the disposition of any computer, computer equipment, or portable communication device in the custody and control of any State entity that the entity determines to be surplus, obsolete or no longer suitable for the purpose for which it was intended. The program may include procedures concerning the redistribution of items among State entities, the distribution of items to local governmental entities, boards of education, nonpublic schools and nonprofit charitable corporations pursuant to section 1 of P.L.1999, c.194 (C.52:27B-67.1), the public purchase of items, and the final disposal of items not distributed or purchased. c. In accordance with regulations promulgated by the director of the division, whenever a State entity possesses any unused computer, computer equipment, or portable communication device that includes a hard drive or other data storage device and is unable to redistribute the item for further use within the entity, that entity shall: (1) declare the item to be surplus, obsolete or no longer suitable for the purpose for which it was intended, subject to further disposition by the division; (2) in the case of any computer, computer equipment, or portable communication device, remove all data storage devices and destroy such devices by any means approved by the Office of Information Technology concerning data security as authorized pursuant to "The Office of Information Technology Reorganization Act," sections 6 through 16 of P.L.2007, c.56 (C.52:18A-224 through C.52:18A-234); (3) notify the division with respect to the entity's declaration of the item as surplus, obsolete or no longer suitable for the purpose for which it was intended, and include in that notice: (a) a certification of the removal of all data storage devices pursuant to paragraph (2) of this subsection, if applicable; and (b) the name and contact information, including a telephone number, of the director of information technology for that entity, the person named in the certification accompanying the notice pursuant to subparagraph (a) of this paragraph, or another person with knowledge regarding the entity's declaration of the item as surplus, obsolete or no longer suitable for the purpose for which it was intended. d. (1) The director of the division shall coordinate the redistribution or disposition of any item declared by a State entity to be surplus, obsolete or no longer suitable for the purpose for which it was intended to another State entity, by developing and maintaining a comprehensive list for all State entities consisting of their directors of information technology and relevant contact information. (2) Upon receipt of a notice from a State entity declaring an item to be surplus, obsolete or no longer suitable for the purpose for which it was intended pursuant to paragraph (3) of subsection c. of this section, the director shall determine whether such item is suitable for redistribution to another State entity. Items deemed suitable for redistribution shall be offered with appropriate written notice to all other State entities through their directors of information technology. The director may establish appropriate deadlines for responses from interested State entities, which shall respond to the director in writing with a request for such item. In determining how to fairly and equitably prioritize requests and allocate items that are requested by more than one entity, the director shall have the discretion to direct surplus items to the highest possible use, acting in the best interest of the State. e. If an item that has been declared by a State entity to be surplus, obsolete or no longer suitable for the purpose for which it was intended and has been deemed suitable for redistribution is not claimed by another State entity pursuant to subsection d. of this section, then the director of the division may declare the item eligible for distribution to local governmental entities, boards of education, nonpublic schools and nonprofit charitable corporations pursuant to section 1 of P.L.1999, c.194 (C.52:27B-67.1). f. The director of the division may, with the State Treasurer's approval , take any item that is not otherwise distributed pursuant to the provisions of this section or section 1 of P.L.1999, c.194 (C.52:27B-67.1) and dispose thereof, and thereupon the director shall pay the proceeds arising from the item's disposition into the General Fund of the State. g. The State shall not be liable for any damages that may result from the use or operation of any computer, computer equipment, or portable communication device distributed or purchased pursuant to this section. h. Within 18 months of the effective date of this act, P.L.2011, c.225, the director of the division shall issue a report to the Governor, and to the Legislature pursuant to section 2 of P.L.1991, c.164 (C.52:14-19.1), regarding the disposition programs and data security measures established pursuant to this act. L.2011, c.225, s.1.

N.J. Stat. § 52:27B-68 Director to provide rules and regulations.

16. The director shall provide by rule and regulation, subject to the commissioner's approval, for the use and disposal of property which, pursuant to any law of this State, has been seized and forfeited and which has been turned over to the director. Whenever such seized and forfeited property has been turned over to the director, he may, by order, retain the property for the benefit of State institutions and other boards, commissions, agencies and instrumentalities of the State Government; but if, in the opinion of the commissioner, the property can to the greater advantage of the State be sold, the director may cause the same to be sold at public auction at a time and place to be designated by the director, notice of which sale shall be given at least three days before the sale, by publication at least once in a newspaper published in the city of Trenton. The proceeds of any such sale shall be turned over to the treasurer of the State for the use of the State. L.1944, c.112, s.16.

N.J. Stat. § 52:27B-68.1 Purchasing Federal surplus property

The Director of the Division of Purchase and Property of the Department of Taxation and Finance is hereby empowered to use the facilities of the State Purchase Revolving Fund in the acquisition of Federal surplus property for State purposes. L.1946, c. 144, p. 681, s. 1.

N.J. Stat. § 52:27B-68.2 Appropriation

There is hereby appropriated out of the earnings derived from the Federal surplus transactions to the Director of the Division of Purchase and Property such sums as may be necessary to defray the administrative cost and expenses incident to the acquisition of such Federal surplus property. L.1946, c. 144, p. 681, s. 2.

N.J. Stat. § 52:27B-69.1 Authority to hold office as member of local government board and municipal office

It shall be lawful for a member of the Local Government Board in the Division of Local Government in the State Department of the Treasury who has been or shall be selected by reason of his experience either as a member of a municipal governing body or as a municipal official, to hold simultaneously his office as a member of the said local government board and a municipal office. L.1964, c. 252, s. 1.

N.J. Stat. § 52:27B-69.2 Authority to hold office as member of local government board and county office

It shall be lawful for a member of the Local Government Board in the Division of Local Government in the State Department of the Treasury who has been or shall be selected by reason of his experience either as a member of a county governing body or as a county official, to hold simultaneously his office as a member of the said local government board and a county office. L.1964, c. 252, s. 2.

N.J. Stat. § 52:27B-69.3 Conflict of interest; abstention from voting; challenge of right to vote

Nothing contained in this act shall be deemed to prevent a member of the said local government board who is also a municipal or county officer, from abstaining from voting in any matter in which he believes he has a conflict of duty or interest, nor to prevent a challenge of a right to vote on that account under the principles of the common law or any statute. L.1964, c. 252, s. 3.

N.J. Stat. § 52:27B-69.4 Applicability of act

This act shall be applicable to persons now holding membership in the said local government board as well as to members of the said board heretofore or hereafter appointed and qualified into the said office of member of the said local government board. L.1964, c. 252, s. 4.

N.J. Stat. § 52:27B-70 Director; appointment; removal

The administrative head of the Division of Local Government shall be the director who shall be appointed by the Governor by and with the advice and consent of the Senate, to serve until the next Governor shall be elected and qualified and until the director's successor shall be appointed and qualified, but the Governor shall have the power to remove the director for cause. L.1944, c. 112, art. 7, p. 311, s. 2.

N.J. Stat. § 52:27B-71 Compensation of director

The director shall receive an annual compensation, fixed by the commissioner, of not exceeding ten thousand dollars ($10,000.00). L.1944, c. 112, art. 7, p. 311, s. 3.

N.J. Stat. § 52:27B-72 Compensation of members of Local Government Board

The members of the Local Government Board shall each receive such compensation as shall be provided by law. L.1944, c. 112, art. 7, p. 311, s. 4. Amended by L.1962, c. 65, s. 13, eff. July 1, 1962.

N.J. Stat. § 52:27B-73 Powers and duties

The powers and duties of the Local Government Board shall be the same as heretofore, and the powers and duties of the director shall be the same as those heretofore vested in the Commissioner of Local Government, except that the board and the director shall be under the general supervisory authority of the Commissioner of Taxation and Finance. L.1944, c. 112, art. 7, p. 311, s. 5.

N.J. Stat. § 52:27B-74 Reports

The director and the board shall make an annual report to the commissioner of the work of the division and the financial condition of counties and municipalities. The report shall include such recommended changes and legislation pertaining to local government as may seem proper and desirable. The director shall also publish annually a report of comparative financial statistics of local government tabulated to show the costs of government, the costs of principal services, the amount of debt and other pertinent data. The annual report and the report of local financial statistics shall be published for general distribution. The director may make a reasonable charge for copies of the annual reports to cover costs of printing. The director shall make such special reports as the commissioner may request. L.1944, c. 112, art. 7, p. 311, s. 6.

N.J. Stat. § 52:27B-75 Assistants

The director of each division in the Department of Taxation and Finance shall have authority to appoint such clerical and other assistants as he may deem necessary to the division's work and to fix their duties, all of whom shall be subject to the provisions of Title 11, Civil Service. L.1944, c. 112, art. 8, p. 312, s. 1.

N.J. Stat. § 52:27B-76 Commissioner may exercise powers of directors

Any power which may be vested in a director of any division in the Department of Taxation and Finance may be exercised by the commissioner. To the extent that the commissioner exercises such power the power of the director shall be superseded. L.1944, c. 112, art. 8, p. 312, s. 2.

N.J. Stat. § 52:27B-77 Oath of commissioner and directors; bond

Before entering upon his duties, the commissioner and each division director shall make and subscribe an oath, to be filed in the office of the Secretary of State, that he will faithfully, impartially and without fear, favor or prejudice discharge the duties of his office and carefully preserve all records, papers, writings, or property intrusted to him by virtue of his office, and make such disposition of them as may be required by law. The commissioner and each division director shall give bond conditioned upon the faithful performance of his duties. Each bond shall be approved by the Governor and shall be in an amount, fixed by the Governor, not exceeding fifty thousand dollars ($50,000.00). The Governor shall have authority to require any other employee of the department to give bond conditioned upon the faithful performance of his duties, which bond shall be approved by the Governor and the amount thereof fixed by him. The premiums on bonds provided for herein shall be paid by the State. L.1944, c. 112, art. 8, p. 312, s. 3.

N.J. Stat. § 52:27B-78 Reports and certifications

Unless specifically provided otherwise in this act or by any operative law, whenever, pursuant to existing law, reports and certifications are required to be made to a department, board or officer whose powers and duties are herein transferred, such reports and certifications shall hereafter be required to be filed with the director of the appropriate division, in the Department of Taxation and Finance, through whom such transferred powers and duties are to be exercised pursuant to this act. L.1944, c. 112, art. 8, p. 313, s. 4.

N.J. Stat. § 52:27B-79 Transfer of employees to Department of Taxation and Finance

All persons employed, when this act takes effect, in a department or other agency which is transferred, or whose powers, duties and functions are transferred, to the Department of Taxation and Finance by this act are hereby transferred to the Department of Taxation and Finance. Persons so transferred shall be assigned to such duties as the commissioner shall determine. L.1944, c. 112, art. 8, p. 313, s. 5.

N.J. Stat. § 52:27B-80 Rights under other acts

Nothing in this act shall be construed to deprive any persons of any rights or protection provided them by Title 11 of the Revised Statutes or by any pension law or retirement system or any other law. L.1944, c. 112, art. 8, p. 313, s. 6.

N.J. Stat. § 52:27B-81 Transfer of files, etc., to Department of Taxation and Finance

All files, books, papers, records, equipment and other property of departments or other agencies which are transferred to the Department of Taxation and Finance by this act shall, to the extent that the powers and duties of such departments or other agencies are herein transferred, be transferred to the Department of Taxation and Finance upon the effective date of this act. L.1944, c. 112, art. 8, p. 313, s. 7.

N.J. Stat. § 52:27B-82 Transfers of appropriations

To the extent necessary to carry out the intent and provisions of this act, the commissioner, with the approval of the Governor, may make transfers of appropriations, in whole or in part, made to any department, board, officer or other agency affected by the provisions of this act. L.1944, c. 112, art. 8, p. 313, s. 8.

N.J. Stat. § 52:27B-83 Reduction of salary where commissioner holds other office

In the event that a person appointed and serving as commissioner or as a director shall hold another State office or position, his salary as commissioner or director shall be reduced by the amount paid to him as the holder of such other office or position. L.1944, c. 112, art. 8, p. 314, s. 9.

N.J. Stat. § 52:27B-84 Repeals

The following sections of the Revised Statutes, as amended, are repealed: 52:18-22, 52:18-23; 52:19-16 to 52:19-36, inclusive; 52:20-3, 52:20-8, 52:20-9, 52:20-10, 52:20-11, 52:20-12, 52:20-16; 52:22-1 to 52:22-22, inclusive; 52:23-1 to 52:23-16, inclusive; 52:25-7, 52:25-8, 52:25-9, 52:25-10, 52:25-15, 52:25-17, 52:25-18, 52:25-19, 52:25-20, 52:25-21, 52:25-22, 52:25-24; 52:31-1, 52:31-7, 52:31-9, 52:31-10, 52:31-11; 54:1-3, 54:1-4, 54:1-5. Sections eight and twelve of an act entitled "An act creating a State department of local government, prescribing its powers and duties, and transferring to it certain powers and duties vested in the State Auditor," approved May ninth, one thousand nine hundred and thirty-eight (P.L.1938, c. 158), are repealed. L.1944, c. 112, art. 8, p. 314, s. 10.

N.J. Stat. § 52:27B-85 Effective date

This act shall take effect July first, one thousand nine hundred and forty-four. Any appointment and any confirmation of any appointment permitted by this act may be made after the enactment thereof. L.1944, c. 112, art. 8, p. 314, s. 11.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.njleg.state.nj.us/legislative-activity/statutesFetched: 10/17/2026