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New Jersey State Auditor

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The New Jersey State Auditor is a constitutional officer appointed by the New Jersey Legislature and administratively placed within the Office of Legislative Services. The Auditor conducts financial and performance audits of State agencies, certain school districts, and vicinages of the Judiciary. The State Auditor also conducts studies on the operation, economy and efficiency of State-run or State-supported programs.

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83-620: The Office of the State Auditor, which is in the legislative branch of government, was originally established in 1934 pursuant to P.L. 1933, c.295. A number of statutory amendments dealing with the powers and duties of the State Auditor have been enacted in the ensuing years. The Office of the State Auditor is within the Office of Legislative Services under the provisions of the Legislative Services Act. The State Auditor

166-454: A school board ) may be elected, appointed by a political office holder, serve ex officio , or a combination of any of these. An independent school district is a legally separate body corporate and political . Most school districts operate as independent local governmental units with exclusive authority over K–12 public educational operations and policies. The extent of their control is set by state-level law. Litigation against school districts

249-481: A "board of trustees," "board of education," "school committee," etc.. This body usually appoints or hires an experienced public school administrator to function as the district's superintendent of schools – a district's chief executive . The superintendent oversees daily operations, decisions and implements the policies of the board. The school board may also exercise a quasi-judicial function in serious employee or student discipline matters. School districts in

332-454: A Supreme Court, a Superior Court, County Courts and inferior courts of limited jurisdiction.'" The Supreme Court is New Jersey's appellate court of last resort. "By constitutional mandate, the Court consists of a Chief Justice and six associate justices, with five members constituting a quorum." Article VI, Section II, Paragraph 3 provides that, "The Supreme Court makes its own rules governing

415-626: A certain degree comparable to a school district. Other arrangements are possible: certain types of special schools in North Rhine-Westphalia are run by the Landschaftsverbände . There also exist private schools , mostly funded by the States, but run by private entities like churches or foundations. In Italy , school districts were established in 1974 by the " Provvedimenti Delegati sulla scuola " ("Assigned Laws [to

498-568: A decline in property tax revenues during and after the Great Recession . By 2016 there were about 13,000 school districts, and the average student population was about 5,000. Although these terms can vary slightly between various states and regions, these are typical definitions for school district constitution: These terms may not appear in a district's name, even though the condition may apply. In England and Wales , school boards were established in 1870, and abolished in 1902, with

581-411: A decrease of 38,127 or 35%. Many states had passed laws facilitating school district consolidation. In 1951 the majority of the school districts in existence were rural school districts only providing elementary education, and some school districts did not operate schools but instead provided transportation to other schools. The Midwest had a large number of rural school districts. Previously areas of

664-512: A homestead statue is discussed. General laws enacted by legislature which permit municipalities to grant tax exemptions on buildings in blighted urban areas are legalized, with exceptions relating to the deduction's permanence. Income taxes are banned unless the revenue is placed into a specific perpetual fund, or if the taxer is receiving payments from the Federal Railroad Retirement Act, or similar. The credit of

747-641: A minority of secondary schools , a few primary schools, and much further education . (Most schools are neither organized geographically nor publicly managed, although the Department of Education inspects and funds them and pays teachers' salaries.) Each ETB area comprises one or more local authority areas , with city or county councilors forming the bulk of the ETB board. The ETBs was formed in 2005 by amalgamating Vocational Education Committees established in 1930, also based on local government areas. In Hong Kong ,

830-549: A reminder that they are exercising more judicial functions. ⅔ of the votes, or 27 votes, are needed to convict, but the President of the Senate is excluded from the trial, so the required percentage is slightly higher than ⅔ of 40. The maximum penalty is removal from office with disqualification to hold further state office. However, the impeachment does not count towards the restriction on double jeopardy ; after being convicted by

913-455: A school system that is separate but similar to a town's or a county's powers. These include the power to enter contacts, use eminent domain , and to issue binding rules and regulations affecting school policies and operations. The power of school districts to tax and spend is generally more limited. For example, many school districts in New York state require a majority of voters living in

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996-710: A single school district." Noting that most modern school districts were formed by consolidating one-room school districts in the first seven decades of the 20th century, Fischel argues that "outside the South, these consolidations were consented to by local voters" who "preferred districts whose boundaries conformed to their everyday interactions rather than formal units of government" and that "[t]he South ended up with county-based school districts because segregation imposed diseconomies of scale on district operations and required larger land-area districts." In New York , most school districts are separate governmental units with

1079-449: A state), most American school districts operate as independent local governmental units under a grant of authority and within geographic limits created by state law. The executive and legislative power over locally-controlled policies and operations of an independent school district are, in most cases, held by a school district's board of education. Depending on state law, members of a local board of education (often referred to informally as

1162-618: Is a special-purpose district that operates local public primary or secondary schools or both in various countries. It is not to be confused with an attendance zone, which is within a school district and is used to assign students to schools in a district and not to determine government authority. In the U.S., most K–12 public schools function as units of local school districts. A school district usually operate several elementary , middle , and high schools . The largest urban and suburban districts operate hundreds of schools. While practice varies significantly by state (and in some cases, within

1245-505: Is a constitutional officer appointed by the Legislature for a term of five years and until a successor shall be appointed and qualified. On February 23, 2021, Mr. David J. Kaschak, CPA, CGFM, was confirmed by a joint session of the Legislature as the State Auditor. The organization of the office within the legislative branch permits the State Auditor to be independent of the executive and judicial branches of government. This independence

1328-470: Is banned. A free public school system is created, as well as a busing system. The appropriation of moneys into the public school system fund is legalized. The lands that are tidal or were within forty years ago are protected from riparian claims. Article IX involves amendments to the New Jersey state constitution. A potential amendment is submitted through the Senate or General Assembly. The amendment

1411-427: Is common and some law firms specialize in education law. Districts typically maintain professional liability insurance in order to pay its settlements and legal liabilities. As of 2023 in most U.S. states, public school districts may lay taxes to fund their operations. In others, such as Maine , some school districts are able to lay taxes and others are not. Independent school districts often exercise authority over

1494-413: Is created, as well as the distribution of moneys into and from it. The "clearance, replanning, development or redevelopment of blighted areas" is made a public and state duty. The redevelopment of any of these properties is permitted to be completed by municipal, public, or private corporations. The continuing of appropriation of moneys to the corporation that completes the redevelopment after its completion

1577-527: Is critical in terms of meeting professional standards and in providing fair and objective reviews and audits of governmental operations. Under the provisions of Article VII, Section I, Paragraph 6 of the State Constitution and N.J.S.A 52:14-1 et seq., the Office of the State Auditor is required to conduct post-audits of all transactions and accounts kept by or for all departments, offices, and agencies of state government. Reports are submitted to

1660-416: Is discussed, who are to represent the "geographic, ethnic and racial diversity" of the state. The method of appointment of New Jersey Redistricting Commission members ensures the minority party which lost the general election prior to the census will have the upper hand in redistricting the state. Along with the other 12 appointed members, there is one "independent" member, who is to not have held office within

1743-716: Is provided by law. The "militia" is created, or what is now the National Guard . Regulation regarding nominations and appointments of generals and flag offices is described. The executive and administrative offices, departments, and instrumentalities of the State government are placed under the supervision of the Governor. The Governor has the ability to appoint the Secretary of State and the Attorney General with

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1826-649: Is similar to that of the Federal level: an absolute majority in the lower house (the General Assembly) against the employee causes a trial to take place in the upper house (the State Senate) with the Chief Justice presiding. Unlike the Federal process, the oath necessary to participate in the impeachment sessions is specified and requires the senators to "truly and impartially" address the charge as

1909-512: Is voted upon by both of the houses. If it gathers at least three-fifths of both the Senate and the General Assembly, the amendment is to be submitted to be voted upon by the people of New Jersey. If a majority votes for the amendment, the amendment is voted on in the next legislative year. If the amendment is passed by a majority yet again, the amendment is to be submitted to be voted upon by the people of New Jersey. It also explains how

1992-790: The Midwest and West tend to cross municipal boundaries, while school districts in New England and the Mid-Atlantic regions tend to adhere to city, township, and/or county boundaries. As of 1951 school districts were independent governmental units in 26 states, while in 17 states there were mixes of independent school districts and school districts subordinate to other local governments. In nine states there were only school districts subordinate to local governments. In most Southern states, school systems operate either as an arm of county government or at least share coextensive boundaries with

2075-478: The New Jersey Legislature . It establishes the qualifications necessary for voting and states the right of suffrage may be removed from certain convicted criminals. The process of absentee balloting is instituted, as well as the structure of voting by people currently in military service. The New Jersey Redistricting Commission is established, and the distribution of selection of its 13 members

2158-710: The Unorganized Borough of Alaska were not served by school districts but instead served by schools directly operated by the Alaska Department of Education and by Bureau of Indian Affairs (BIA) schools. The state schools were transferred to the Alaska State-Operated School System (SOS) after the Alaska Legislature created it in 1971; that agency was terminated in 1975, with its schools transferred to

2241-442: The county council and county borough councils becoming the local education authorities . In France, the system of the carte scolaire was dismantled by the beginning of the 2007 school year. More school choice has been given to French students; however, priority is given to those who meet the following criteria: In Germany , schools and teachers are predominately funded by the states of Germany , which also are in control of

2324-492: The effective date of the Constitution is January 1, 1948, "except as herein otherwise provided." Article XI, the schedule, is the list of amendments to the Constitution in order of their addition. Sections I through IV, were adopted with the rest of the constitution. They lay out the process of supersession. The others were adopted as individual amendments. The Article orders the Legislature to pass all laws necessary for

2407-462: The honorably discharged and exemptions for senior citizens who live in apartments and may/may not be disabled are discussed. Pensions, disability, and retirement programs for federal railroad workers , or any state employees are described. Surviving spouses of deceased citizens, besides exceptions, are entitled to tax deductions. This article also restricts any citizen from receiving more than one tax deduction. The Legislature's right to instantiating

2490-557: The Government] about the school"). Each district must contain a minimum of 10,000 inhabitants. The national government attempted to link the local schools with local society and culture and local governments. The school districts were dissolved in 2003 by the "legge finanziaria" (law about the government budget) in an attempt to trim the national budget. In the Republic of Ireland, 16 Education and Training Boards (ETBs) administer

2573-489: The Governor. It also contains provisions for apportioning ten districts of the lower house. If it is deadlocked, the Chief Justice of the New Jersey Supreme Court will appoint an 11th and then the vote is by absolute majority. It was passed on election day, 1966, but was first applied on January 17, 2006. This was superseded in 1995 by Article II, Section II. It took effect on December 7, 1978. Section VII,

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2656-586: The Legislature, the Governor , and the Executive Director of the Office of Legislative Services. The Public Laws of 2006, Chapter 82 authorized the State Auditor to conduct a performance review of any program of any accounting agency, any independent authority, or any public entity or grantee that receives state funds. The law also requires the State Auditor to conduct a follow-up review to determine compliance with audit recommendations. In addition, at

2739-540: The Legislature. Regulations regarding members of the Legislature, including singularity of employment. This is the law that no senator or member of the General Assembly can hold any other Federal or State position, and also cannot be a judge. Further topics are discussed, including bills, agencies, subdivisions, and emergencies. A negative enumeration of legislative powers is included within the article. Among this list of powers denied are granting divorces, gambling (with obvious exceptions), and passing omnibus acts. Although

2822-741: The Quakers, the colony was split into West and East Jersey . Each had its own constitution: the West Jersey Constitution (1681) and the East Jersey Constitution (1683). The two were reunited in 1702 by Queen Anne . New Jersey's first state constitution was adopted on July 2, 1776. The American Revolutionary War was underway and George Washington had recently been defeated in New York , putting New Jersey in imminent danger of invasion. With Patriot and Tory factions plotting and battling each other, New Jersey

2905-476: The Senate, is established. He may also nominate and appoint, with the consent of the Senate, judges of the inferior courts whose jurisdiction is only within one municipality. The term of office of Justices and Judges, including their retirement ages and pensions, is stated. Impeachment of Justices and Judges is also legalized, and their inabiling of powers until acquitted. During their term, the judges are restricted to one public office and may not practice law outside

2988-602: The State Auditor to conduct special projects of the fiscal practices and procedures of the state and state-supported agencies, and to report findings to the Commission. David J. Kaschak (2021–present) Constitution of New Jersey The Constitution of the State of New Jersey is the basic governing document of the State of New Jersey . In addition to three British Royal Charters issued for East Jersey , West Jersey and united New Jersey while they were still colonies,

3071-734: The Superior Court are the principal trial courts of New Jersey. They are located within the State's various judicial geographic units, called 'vicinages,' R. 1:33-2(a), and are organized into two basic divisions: the Chancery Division and the Law Division" of the New Jersey Superior Court . The Governor's power to appoint and nominate the judges of the Supreme and Superior Courts, with the consent of

3154-466: The United States tend to be different from the demographics of the students. This difference is "most pronounced in majority nonwhite jurisdictions and school districts with the largest racial achievement gaps ." There were 130,000 school districts in the country in 1930, with an average student population of 150. From 1942 to 1951 the number of school districts declined from 108,579 to 70,452,

3237-488: The accounting systems. This type of audit may also focus on specific performance issues. Where appropriate, these engagements may also provide economy and efficiency comments. Audits are selected using a risk-based approach. Larger departments are audited on a divisional, agency, or program basis rather than on a department-wide basis because of their size and complexity. Information Technology Audits The objectives of an information technology audit are to determine whether

3320-660: The activation of the new constitution. Existing instruments of government, contracts, officers, and judgments are continued unless they are expired, superseded, altered, or repealed. This is to prevent application as an ex post facto law or violation of the Contract Clause , both prohibited by the United States Constitution . The new legislature members are elected, and the process of election, term, and rotation are created. The members may be appointed to offices of government, likely new ones created at

3403-512: The administration of all State courts 'and, subject to law, the practice and procedure of all such courts.'" The State Constitution renders the New Jersey Superior Court, Appellate Division the intermediate appellate court, and "[a]ppeals may be taken to the Appellate Division of the Superior Court from the law and chancery divisions of the Superior Court and in such other causes as may be provided by law." "The trial divisions of

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3486-461: The amendments are submitted to the people, i.e., all amendments are to be voted upon separately. Article X contains involves miscellaneous final addenda. Paragraph 1 states that "the seal of the State shall be kept by the Governor, or person administering the office of Governor, and used by him officially, and shall be called the Great Seal of the State of New Jersey ." The seal's design and

3569-521: The behest of Article XI, Section I, Paragraph 2. The remaining sections are the amendments. For reasons unknown, this constitution has never been directly updated since its adoption. The amendments are enumerated in this Article. Essentially, this section of the article records the development of the constitution through amendments. Such amendments include the abolishment of the New Jersey Court of Errors and Appeals and Chancery , transferring

3652-417: The best interest of the people of this State." The sole content of Article III is the statement regarding separation of powers . The three branches ( executive , judicial , and legislative ) are created and defined. No individual can be affiliated with more than one unless the Constitution explicitly allows it. Before the constitution was amended, a vacancy in the Governor of New Jersey would be filled by

3735-461: The cases before them and offices under the other courts, such as the New Jersey Supreme Court . The requirement of the Supreme Court of the United States that the apportionment of all state legislatures be by population is stated. It mainly consists of an interim list of districts and the number of Senators they can elect until the next United States Census comes around and is received by

3818-405: The charter document for the state's government for the next 68 years. Among other provisions, it granted unmarried women and blacks who met property requirements the right to vote . It did not specify an amendment procedure and had to be replaced entirely in a constitutional convention . The succeeding constitution , adopted on June 29, 1844, restricted suffrage to white males. It separated

3901-422: The citizens of New Jersey that can be used to improve the operations and accountability of public entities. During calendar year 2022 the Office of the State Auditor identified $ 44.1 million in new cost savings and revenue enhancements. The schedule of cost savings and revenue enhancements is presented on page 2 of their 2022 Annual Report. Their compliance review on findings related to audit reports issued during

3984-716: The consent of the New Jersey Senate , though he also can appoint the Lieutenant Governor to serve as Secretary of State without consent of the Senate. He can also start inquiries into the conduct of officers and employees. Article VI creates the Judicial branch, and permits the establishment, alteration, and abolishment of any court other than the Supreme Court of New Jersey . Under the State Constitution, "'judicial power shall be vested in

4067-535: The country, being the head of both executive and legislative branches. An amendment was later passed to prevent the possibility of executive and legislative conflation in the future. The constitution has also been denounced for its unorganized composition. Paragraphs traditionally in Article I, e.g. the banning of ex post facto laws, are in Article IV "Legislative". School district A school district

4150-479: The data maintained by a particular computer system is reliable, valid, safeguarded, and recorded properly; whether agency networks are properly managed to provide for business continuity and the prevention of system abuse; and whether system development and maintenance is performed in accordance with guidelines and best practices. The office has trained all audit staff on the basics of integrated auditing, where field auditors learn how to review IT controls applicable to

4233-469: The district or the local government to approval their annual budget, but school districts in Virginia have no taxing authority and must depend on another local government (county, city, or town) for funding. A district's governing body, usually called a school board , is typically elected by direct popular vote but may be appointed by other governmental officials. The governing body might also be known as

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4316-474: The executive branch. It also sets out the terms of office for the governor and lieutenant governor, the succession of future governors, and the process of gubernatorial elections. The Governor is given total authority over clemency except in cases of impeachment . This is to bar him from pardon in his own impeachment, or disturbing cases of treason. His clemency powers extend to the ability to suspend and remit fines and forfeitures. The system of granting parole

4399-509: The final section of this constitution, was passed in a referendum on November 8, 2005, and takes full effect at noon , January 19, 2010, following the transfer of power to the next executive. The New Jersey State Constitution has been criticized, mainly for its disorganized succession plan, as seen following Governor Jim McGreevey 's 2004 resignation . Senate President Richard Codey assumed command, and since he legally held both positions, he temporarily had more power than any other governor in

4482-684: The financial statements of an audited entity are fairly presented in conformity with generally accepted accounting principles. The primary annual financial audit conducted by the office is the opinion on the state's Comprehensive Annual Financial Report (CAFR) which is published by the Department of the Treasury. Two other financial audits were issued in calendar year 2014. Performance Audits The objectives of this type of audit are to determine whether financial transactions are related to an agency's programs, are reasonable, and are recorded properly in

4565-425: The fiscal year ended June 30, 2022 disclosed that 82 percent of the recommendations have been complied with or management has taken steps to achieve compliance in the first year. For audits in their second year of follow-up review, compliance was at 87.8 percent. The State Auditor continued to share training opportunities with other state government accountants through audio conferences in various topics at no charge to

4648-685: The funds the moneys are deposited in are discussed; the appropriation of moneys from the Sales and Use Tax Act are defined. A council of local mandates is created, and regulation regarding the appointment of the members for this body. Some moneys from the Corporate Business Tax Act are directed to the General Fund. The appropriation of moneys to the remediation of hazardous discharges and buildings that hold hazardous substances or public water supplies are discussed. A General Fund

4731-474: The government's powers into judicial, legislative, and executive branches and granted the people (as opposed to the legislature) the ability to elect a governor. It also formally limited state debt, a predecessor of many contemporary "debt ceiling" clauses. The constitution was amended in 1875, mainly to conform to the Fourteenth and Fifteenth Amendments. Additionally, the state's amendments required that

4814-407: The individual's employing agency. The office performs the annual financial audit of the state's Annual Comprehensive Financial Report (ACFR). The ACFR engagement includes the audit of 207 funds and component units which had a full accrual accounting total asset value of $ 283.1 billion at June 30, 2022. Financial Audits Financial audits are designed to provide reasonable assurance about whether

4897-430: The legislature provide for a free public school system. We, the people of the State of New Jersey, grateful to Almighty God for the civil and religious liberty which He hath so long permitted us to enjoy, and looking to Him for a blessing upon our endeavors to secure and transmit the same unimpaired to succeeding generations, do ordain and establish this Constitution. Article I, as is usual for constitutions, establishes

4980-608: The newly created Alaska Unorganized Borough School District, which was broken apart into twenty-one school districts the following year. In the 2022 Census of Governments, the United States Census Bureau enumerated the following numbers of school systems in the United States: School districts in the US have reduced the number of their employees by 3.3%, or 270,000 between 2008 and 2012, owing to

5063-511: The officer enters the duties of office, the officer must subscribe an oath . Appointments for officers are based upon merit, fitness, and examinations . Fees are paid to the New Jersey State Treasury . The term of office for an officer commences on the day of the date of their commissions. The Auditor , who has a term of five years, is to be appointed by the New Jersey Senate and New Jersey General Assembly . The rest of

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5146-534: The operation of casinos. At 26,159 words, the document is slightly shorter than the average American state constitution (about 28,300 words). Three fundamental documents had governed the territory now known as New Jersey. The first was the Concession and Agreement , which was written in 1665 by the colony's proprietors Lord John Berkeley and Sir George Carteret , and included a provision granting religious freedom. After Berkeley and Carteret sold New Jersey to

5229-504: The overall education policies. On the other hand, school buildings are mostly run and funded by municipal governments on different levels of the municipal system (municipalities proper, districts), depending on the size and specialization of a certain school or the population size of a certain municipality. As with other fields of government, for more specialized schools, special government bodies ("Zweckverband") can be established, where municipalities, and not voters, are members; these are to

5312-523: The past five years. He is chosen by the other twelve members, yet is automatically the chairman of the Commission. On the occasion that the twelve members may not reach a decision, the Commission picks two (which assumes there are two dominant parties which have their favorites) and sends them to the New Jersey Supreme Court . A majority of the court (4 of 7) then picks the one that "by education and occupational experience, by prior public service in government or otherwise, and by demonstrated ability to represent

5395-500: The people. This Article is similar to the U.S. Constitution's enumeration of rights. Similar to the U.S. Bill of Rights , the document also still has "holdover" rights, or rights left over from fear of Britain during the Revolutionary War . These passages still do guarantee important rights to New Jerseyans, but violations are not necessarily common. Such rights include: 11. No person shall, after acquittal, be tried for

5478-431: The phrase omnibus acts is never formally used in this document, the actual wording skirts around the phrase: ...to avoid improper influences which may result from intermixing in one and the same act such things as have no proper relation to each other... Finally, an oath / affirmation is included that is required by members and officers of the Legislature before the person enters upon his/her duties. Article V enacts

5561-441: The power to levy taxes and incur debt, except for the five cities with a population of over 125,000 ( Buffalo , Rochester , Syracuse , Yonkers , and New York City ), where the schools are operated directly by the municipalities. The Hawaii State Department of Education functions as a single statewide school district, unique among states. According to a 2021 study, the demographics of voters who elect local school boards in

5644-439: The president of the New Jersey Senate , who would retain their Senate seat. Article IV establishes the bicameral New Jersey Legislature , composed of 40 in the Senate and 80 in the General Assembly, and their apportionment amongst the state. The Apportionment Commission is created within the Legislature to modify the proration of legislative districts on a rolling basis, following every United States Census . It also creates

5727-525: The re-use of agricultural land for different purposes. Tax exemption is legalized, including the continued tax exemptions carried over from the previous constitution. Alteration or repeal of tax exemption is allowed, provided that the real or personal property is not used for "religious, educational, charitable or cemetery purposes, as defined by law, and owned by any corporation or association organized and conducted exclusively for one or more of such purposes and not operating for profit." Tax exemptions regarding

5810-502: The request of the legislative leadership or the Legislative Services Commission, the State Auditor conducts studies on the operation of state and state-supported agencies with respect to their efficiency, internal management control, and compliance with applicable laws and regulations. The State Auditor provides independent, unbiased, timely, and relevant information to the Legislature, agency management, and

5893-407: The requirements for office, and the roles of the Senate and General Assembly. This includes the judging of elections, the selection of officers, a journal of proceedings, and the inability to adjourn for a period of greater than three days without the consent of the other house. This article also allows the Legislature to appoint commissions, committees, and other bodies to help perform the functions of

5976-606: The rights and freedoms inherent people and relevant operation of the government. The rights discussed in this Article largely mirror the Constitution of the United States . Such rights include freedom of speech , a speedy and public trial , and religious freedom. Article I also contains a Victims' Bill of Rights . The article is a de facto enumeration of the rights of the common man; Article I, Section I, Paragraph 21 deliberately states: 21. This enumeration of rights shall not be construed to impair or deny others retained by

6059-500: The same offense. All persons shall, before conviction, be bailable by sufficient sureties, except for capital offenses when the proof is evident or presumption great... 16. No soldier shall, in time of peace, be quartered in any house, without the consent of the owner; nor in time of war, except in a manner prescribed by law. Article II lays out dates for elections of the Governor , the Lieutenant Governor , and members of

6142-481: The scope of their audit. If the system they are reviewing has more complex controls, an IT auditor can be consulted or the system itself can be assigned to the IT unit as a separate audit. This effort will allow for review of a greater number of IT controls. School District Audits N.J.S.A. 18A:7F-6d authorizes the Office of the State Auditor to audit the accounts and financial transactions of any school district in which

6225-502: The section details the duties of the State Auditor and the nomination/appointment of county prosecutors , county clerks, surrogates , and sheriffs . County prosecutors are nominated and appointed by the Governor. The term of office for county clerks and surrogates is five years, and for sheriffs three years. Impeachment and the process by which impeachment occurs are discussed: A state officer may be impeached while in office or for two years after leaving office. The impeachment process

6308-430: The senate, a person could then be tried by the judiciary and punished further. If this crime was listed according to Article II, Section I, Item 7, the offender can be disenfranchised . In Article VIII, taxation is created. It states the Legislature's duty to create laws "to provide the value of land" and the uniformity of these rules. Taxing of lands of agriculture is discussed, as well as taxation regulations regarding

6391-415: The state aid equals 80 percent or more of its net budget for the year. In addition, in accordance with N.J.S.A. 18A:7A-57, the State Auditor is authorized to perform a forensic audit of school districts with a general fund deficit and meeting additional specific criteria as stated in the statute. Legislative Requests From time to time the Legislative Services Commission and Legislative Leadership requests

6474-454: The state flag are not mentioned. Paragraph 2 provides for the salutation and protocol of giving grants and commissions . Paragraph 3 states that "All writs shall be in the name of the State. All indictments shall conclude: "against the peace of this State , the government and dignity of the same." Paragraph 4 provides for a rule of construction that words such as "person" and all pronouns include both sexes. Paragraph 5 provides that

6557-594: The state government. The powers of the Chief Justice of the Supreme Court are enumerated. Terms specifying costs of the facilities and materials used by the Justice Department are listed. Article VII involves the public officers and employees, including appointment/nomination, compensation, promotions, affirmations, and powers. The role of officers in the state government is discussed. Before

6640-541: The state has been governed by three constitutions. The first was adopted on July 2, 1776, shortly before New Jersey ratified the United States Declaration of Independence and the second came into effect in 1844. The current document was adopted in 1947 and has been amended several times. The state constitution reinforces the basic rights found in the United States Constitution , but also contains several unique provisions, such as regulations governing

6723-424: The state is barred from being publicly or privately loaned. Any fiscal year plan which creates more than one percent debt and/or liabilities is banned. The voting on such plans in public elections is banned, as well as the creation of debt or liabilities "for purposes of war, or to repel invasion, or to suppress insurrection or to meet an emergency caused by disaster or act of God." Taxation of motor vehicle fuel, and

6806-556: The state's counties. A 2010 study by economist William A. Fischel found that "two-thirds of medium-to-large American cities have boundaries that substantially overlap those of a single school district" with substantial regional and state variations in the degree of overlap, "ranging from nearly perfect congruence in New England , New Jersey, and Virginia, to hardly any in Illinois, Texas, and Florida." Older and more populous municipalities "tend to have boundaries that closely match those of

6889-493: Was a state at war and was nearly a state at civil war. Composed in a span of five days and ratified only two days later, during this state of emergency, on July 2, 1776, the New Jersey State Constitution reflects the turbulence and uncertainty of the moment. Its primary objective was to provide a basic governmental framework that would preempt New Jersey's fall into anarchy, yet the constitution served as

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