N.J. Stat. tit. 18A, ch. 19

in effect

N.J. Stat. § 18A:19-1 Expenditures of funds on warrant only; requisites; exceptions.

18A:19-1. Except as provided in subsection b. of N.J.S.18A:19-4, the money or funds of the board of education in the custody of the secretary or treasurer of school moneys shall be expended by the secretary or treasurer of school moneys by, and only by, warrants, each made payable to the order of the person entitled to receive the amount thereof and specifying the object for which the warrant is issued, signed by the president and secretary of the board of education and the chief school administrator or by the treasurer of school moneys, as appropriate to the district, (a) After audit of the account or demand to be paid, by the secretary, and after approval by the board of education, or (b) In accordance with payrolls duly certified as provided by this title, or (c) For debt service, or (d) When provided by resolution of the board of education, after audit of the account or demand to be paid, and approval by a person designated by the board of education. amended 1979, c.98, s.1; 1981, c.174, s.10; 1982, c.196, s.1; 2010, c.39, s.14; 2015, c.177, s.1.

N.J. Stat. § 18A:19-2 Requirements for payment of claims; audit of; claims in general.

18A:19-2. Except as provided in subsection b. of N.J.S.18A:19-4, a claim or demand against a school district shall not be paid by the secretary or treasurer of school moneys, as appropriate, unless the claim or demand is authorized by law and the rules of the board of education of the district, is fully itemized and verified, has been duly audited as required by law, has been presented to, and approved by, the board of education at a meeting thereof, or presented to, and approved by, a person designated by the board of education for that purpose, and the amount required to pay the claim or demand is available for that purpose. amended 1981, c.174, s.11; 1982, c.196, s.2; 2010, c.39, s.15; 2015, c.177, s.2.

N.J. Stat. § 18A:19-3 Verification of claims, demands.

18A:19-3. Except as provided in subsection b. of N.J.S.18A:19-4, all claims and demands, that equal or exceed 15 percent of the bid threshold amount established pursuant to N.J.S.18A:18A-3, except for payrolls and debt service, shall be verified by affidavit, or by a signed declaration in writing, contained therein or annexed thereto, to the effect that the claims and demands are correct in all particulars, that the articles have been furnished or the services rendered as stated therein, and that no bonus has been given or received on account thereof. amended 1991, c.37; 2007, c.42, s.3; 2015, c.177, s.3.

N.J. Stat. § 18A:19-4 Audit of claims; warrants for payments; exemptions.

18A:19-4. a. All claims and demands against the board of education, except those which are to be paid from funds derived from athletic events or other activities of pupil organizations, shall, unless otherwise provided by resolution of the board of education, be examined, audited, and certified in writing by the secretary and presented by the secretary to the board of education for its approval at a regularly called meeting, and if found to be correct, shall be ordered paid by the board of education, whereupon the secretary and the president of the board of education and the chief school administrator shall issue and sign a warrant in payment therefor. In a district which has a treasurer of school moneys, the secretary thereupon shall forward the warrant to the treasurer of school moneys. b. The provisions of subsection a. of this section shall not apply to payments made by a board of education for the provision of: (1) telecommunications or basic cable service provided by a telecommunications or cable television company under the jurisdiction of the Board of Public Utilities; (2) electric, gas, water, or sewer utility service provided by a public utility, as that term is defined pursuant to R.S.48:2-13, that is regulated by the Board of Public Utilities pursuant to Title 48 of the Revised Statutes; or (3) a service that is provided under a contract between a public utility, as that term is defined pursuant to R.S.48:2-13, and a board of education that is approved by the Board of Public Utilities under which rates for service are controlled by the terms of the contract. amended 1979, c.98, s.2; 1981, c.174, s.12; 1982, c.196, s.3; 2010, c.39, s.16; 2015, c.177, s.4.

N.J. Stat. § 18A:19-4.1 Account or demand; audit; approval.

4. A board of education may, by resolution, designate a person in addition to the secretary to audit any account and demand to be paid pursuant to subsection a. of N.J.S.18A:19-4, and provide for approval of the account or demand by that person or the secretary prior to presentation to the board of education. Any account or demand approval shall be presented to the board of education at their next meeting for ratification. The board of education may establish a maximum dollar amount for which payment may be authorized without prior board of education approval. L.1982, c.196, s.4; amended 2015, c.177, s.5.

N.J. Stat. § 18A:19-9 Compensation of teachers, etc., payrolls.

18A:19-9. Payment of the compensation of teachers and other employees may be made on the basis of payrolls certified by the president and secretary of the board and the chief school administrator, stating the names and amounts to be paid to each. In a district which has a treasurer of school moneys, the payrolls shall be delivered to the treasurer of school moneys with a warrant made to his order for the full amount of each payroll. amended 1981, c.174, s.13; 2010, c.39, s.17.

N.J. Stat. § 18A:19-10 Payroll bank accounts; checks for compensation.

18A:19-10. In a district which does not have a treasurer of school moneys, the secretary shall pursuant to N.J.S.18A:19-1 draw and deposit the warrants in separate bank accounts as a net payroll account and agency account for payroll deductions and associated board contributions. Payment shall be made to the teachers and others entitled thereto by individual checks drawn to their respective orders upon such account and signed by the secretary and a board designee. In a district which has a treasurer of school moneys, the treasurer shall deposit the warrants in a separate bank account as a payroll account and payment shall be made to the teachers and others entitled thereto by individual checks drawn to their respective orders upon such account. amended 1981, c.174, s.14; 2010, c.39, s.18.

N.J. Stat. § 18A:19-11 Signature of payroll checks by deputy

If the treasurer of the school moneys of the district is the custodian of the municipality composing it, such payroll checks may be signed by a deputy or a municipal officer who serves as such municipal custodian, if the deputy is bonded for the faithful performance of such duties in the same manner as is the treasurer. L.1967, c.271; amended by L.1981, c. 174, s. 15, eff. June 19, 1981.

N.J. Stat. § 18A:19-12 Interest payable on certain warrants not immediately paid.

18A:19-12. When a warrant for the payment of current expenses of a public school is drawn and issued and there are no funds for payment of the same, the warrant shall bear legal interest until such time as the secretary or treasurer, as appropriate, gives public notice of the fact that funds are provided for the payment thereof. amended 1981, c.174, s.16; 2010, c.39, s.19.

N.J. Stat. § 18A:19-13 Petty cash funds

The provisions of this chapter shall not prevent the establishment and operation by a board of education of petty cash funds, pursuant to rules of the state board. L.1967, c.271.

N.J. Stat. § 18A:19-14 Funds derived from pupil activities

All funds derived from athletic events or other activities of pupil organizations shall be administered, expended and accounted for pursuant to the rules of the state board. L.1967, c.271.

N.J. Stat. § 18A:19-15 Listing of payments

Each board of education shall maintain a current and updated listing of payments made for: a. legal fees; b. consulting fees, including negotiating fees; and c. contracts for maintenance. Each list shall specify payees and amounts received during the previous and current school years. Each of these lists shall be available for public inspection during normal business hours. Copies of the lists shall be made available to the public at a reasonable cost. L. 1989, c. 46, s. 2.

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