Historia de la traducción y la interpretación

6A:23A -11.1 Adjusted tax levy growth limitation

(a) A school district shall not adopt a budget with an increase that exceeds the adjusted tax levy growth limitation. The adjusted tax levy growth limitation shall be calculated as the sum of the:

1. Prebudget year adjusted tax levy and adjustments for increases in enrollment multiplied by four percent calculated pursuant to N.J.S.A. 18A:7F-38; and 2. Adjustments for a reduction in total unrestricted State aid in the prebudget year

calculated pursuant to N.J.S.A. 18A:7F-38, an increase in health care costs calculated pursuant to N.J.A.C. 6A:23A-11.4, and Commissioner approved waivers granted pursuant to N.J.S.A. 18A:7F-39.

(b) The tax levy growth limitation calculated in (a) shall be reduced by the amount of the State aid increase, if any, that exceeds two percent or the CPI, whichever is greater, for a school district which is spending above adequacy as determined pursuant to N.J.S.A. 18A:7F-47d and has a prebudget year general fund tax levy greater than its local share as calculated pursuant to N.J.S.A. 18A:7F-52.

i. The CPI shall not exceed four percent;

ii. If the reduction would bring the school district’s spending below adequacy, the amount of the reduction made to the school district’s tax levy growth limitation shall not be greater than the amount that brings the school district’s spending to adequacy; and

iii. Any reduction pursuant to this provision shall be a one-time adjustment and shall be restored in the prebudget year adjusted tax levy used to calculate the adjusted tax levy growth limitation for the subsequent budget year.

(c) The school district must prove by clear and convincing evidence that the anticipated dollar amount of the expenditure for each tax levy adjustment sought is reasonable. (d) The adjusted tax levy shall be adjusted, accordingly, when the responsibility and

associated cost of an activity is transferred to another school district or governmental entity.

6A:23A-11.2 Adjustment for increases in enrollments

(a) For purposes of this calculation, the school district shall use the enrollment projection calculated by the Commissioner for the purpose of State aid calculations for the budget year.

(b) The allowable adjustment for increases in enrollment shall equal the per pupil prebudget year adjusted tax levy multiplied by EP, where EP equals the sum of:

1. 0.50 for each unit of weighted resident enrollment that constitutes an increase from the prebudget year over one percent, but not more than 2.5 percent; 2. 0.75 for each unit of weighted resident enrollment that constitutes an increase

from the prebudget year over 2.5 percent, but not more than four percent; and 3. 1.0 for each unit of weighted resident enrollment that constitutes an increase from

the prebudget year over four percent.

(c) A school district may request approval for each unit of weighted resident enrollment to equal one if it can demonstrate that:

1. The calculation in N.J.S.A. 18A:7F-38 would result in an average class size that exceeds the facilities efficiency standards established pursuant to N.J.S.A.

18A:7G-1 et al., by 10 percent; and

2. New resources were added to the budget to achieve actual average class size reduction. For this purpose, adding another teacher to an existing classroom shall not constitute class size reduction.

6A:23A-11.3 Adjustment for a reduction in total unrestricted State aid

(a) The amount of the adjustment for a reduction in total unrestricted State aid, if any, shall be the decrease in unrestricted State aid between the budget year and prebudget year. The adjustment shall be calculated by the Department and provided to the school districts.

(b) The adjustment shall be for a reduction in total unrestricted State aid, and shall not be by individual State aid category amounts.

6A:23A-11.4 Adjustment for an increase in health care costs

(a) For the purposes of calculating the adjustment for health care costs, health care costs shall include medical insurance and prescription drug insurance consistent with the coverage provided under the SEHBP.

(b) The adjustment for an increase in health care costs shall be the amount of the increase between the prebudget and budget years in excess of four percent, except that the sum of four percent and any amount in excess of four percent expressed as a percentage shall not exceed the average percentage increase of the SEHBP for purposes of determining the amount of the adjustment.

1. For the purpose of this calculation, the health care cost for the budget year shall equal the projected cost or actual cost, when available, of medical and

prescription drug insurance as of February 1 of the prebudget year.

2. The average percentage increase of the SEHBP shall be the amount determined annually by the State of New Jersey Division of Pensions and Benefits. (c) Supporting documentation for this adjustment shall be submitted to the Department as

follows:

1. A written verification or estimate, as applicable, of the rate increases for medical and prescription drug insurance from the insurance broker or insurer;

2. A summary schedule of invoices for the 12 months or four quarters, as applicable, prior to the waiver request for medical and prescription drug insurance;

3. The actual cost, if available, or estimated cost of medical and prescription drug insurance for the budget year;

4. A summary schedule of medical and prescription drug insurance for the prebudget year and budget year including:

i. Plan type (for example, traditional, HMO or PPO);

ii. Cost by coverage category (single, parent and child(ren) or family); and iii. The number of employees in each plan by category;

5. Reimbursement required by employees, if any;

6. A written assurance that health benefit invoices are reviewed at least quarterly or that personnel and payroll systems contain controls to ensure that coverage and payments are made only for current eligible employees; and

7. For school districts that do not participate in the SEHBP:

i. A detailed analysis documenting the cost savings achieved from the current provider(s) as compared to participation in the SEHBP; and ii. Documentation that the cost of health care insurance and alternative

insurers, including group plans and consortiums, were examined at least once in the last three years and the school district participates in the most

cost effective plan available pursuant to N.J.S.A. 18A:55-3a given the requirements of the existing collective bargaining agreement(s).

SUBCHAPTER 12. COMMISSIONER WAIVERS OF TAX LEVY GROWTH