Publications

To place an order for materials, download one of the files below.

Standard Order Form (PDF)

 

 

New Jersey Legislative District Data Book is now ONLINE!!

Visit njdatabook.rutgers.edu

 

 

For other CGS publications and reports, listed alphabetically:

    RESEARCH PAPERS

    (click here for order form)

Municipal Charter Revision in New Jersey: An Inventory of Change, 1950-2015 - click here for paper

The purpose of this publication is to provide an inventory of all of the actions taken locally under the provisions of the Optional Municipal Charter Law of 1950 (OMCL) to change the organization of New Jersey municipal governments. While over 350 actions have been identified and catalogued, the Inventory is not complete. Users are invited to forward additional information on actions under the OMCL to the author, so that the Inventory can be made more comprehensive. Information on recent actions is particularly desirable.

Cooperative Purchasing in New Jersey: A Case Study on Regionalization (2000)--$3.00

Cooperative purchasing was initiated in New Jersey with the passage of legislation in 1979. The types of cooperative purchasing agreements include Cooperative Pricing, Commodity Resale and Joint Purchasing. These agreements result in lower prices for products purchased and less resources required to conduct bidding processes. In New Jersey, 71% of municipalities, 75% of school districts, and 81% of counties participate in cooperative purchasing agreements. This study analyzes cooperative purchasing systems and offers several recommendations.

Cost Impact of School District Creation and Consolidation in New Jersey (1995)--$3.00

This paper evaluates the expenditure experience of 43 groups of school districts which, between 1955 and 1982, joined to created new limited purpose regional high school districts and six groups of school districts which consolidated into all-purpose K-12 regional districts during the same period. The paper suggests the cost savings which might be achieved through the consolidation of limited purpose regional districts into all-purpose districts. (The paper's author is Dr. Ernest C. Reock, Jr., Professor Emeritus at Rutgers.)

Inventory of Municipal Forms of Government in New Jersey---$7.00

The inventory shows for each New Jersey municipality the type, county, 2000 estimated population, area, density, form of government, number of elected officials, elections from wards or at-large, governing body terms of office, whether the elections are partisan or nonpartisan, and whether the voters have the power of initiative or referendum. Municipal data are presented in two ways: alphabetically by county and by population size within each form of government.

Property Tax Determinants:  New Research

In his paper, “Determinants of Property Tax Burden in New Jersey – 2013,” Dr. Ernest Reock Jr. offers a methodology for identifying the causes of the relative tax burden in cities and towns – causes that often reach beyond municipal and school expenditures to county and state levels of taxation and funding. He specifically looks at 2013 comparison to 2008 to identify statewide changes, such as declining property values, which had a profound impact on property tax burdens across New Jersey. Download the research in PDF format here or request a hard copy.

Redistricting New Jersey after the Census of 2010 (2008)--$5.00

This occasional paper describes the procedures to be used and forecasts in general terms the probable changes which will be made after the Census of 2010 in Congressional districts, state Legislative districts, county freeholder districts, municipal wards, regional school board membership, and local election districts.

State Aid for Schools in New Jersey: 1976-1996 (1996)--$20.00

This publication describes the formulas which have been used over the past two decades for distributing state aid; traces the implementation of the various formulas which have been used; shows the trends of state aid expenditures over the period and, when possible, provides some explanation for the patterns observed; and places state aid for schools in a broader fiscal context.

 

    AVAILABLE CGS PUBLICATIONS BY PROGRAM AREA

 

FINANCIAL MANAGEMENT - click here for order form

 

County Fiscal Operations (2010) ---$56.00

The manual reviews the general structure of government in New Jersey; state statutes governing the county budget process, content and format; trust funds and grant accounting; annual debt statements and supplemental debt statements; and local public contracting laws.    

Maintaining Municipal General Ledgers (2013)--$30.00

This publication is designed to function as a “do-it-yourself” manual for maintaining a municipal general ledger and focuses on the non-cash closing entries required at or around year end.  It covers the Current Fund, Grant Fund, Trust Fund and General Capital Fund.  The manual features journal entry checklists for each fund, explanations for each journal entry and sample source documents Illustrating where to obtain the information necessary to make each journal entry.  Sample reports provided.

Municipal Budget Process (2012) ---$33.00

This manual provides a broad background of local government budgeting as it is practiced in New Jersey and deals with a document that is a plan of action, expressed in financial terms. Legal requirements concerning the adoption and executing of the official budget are examined, as well as the roles of various municipal officials through the budget circle.                                   

Municipal Capital and Trust Fund Accounting (1997) ---$43.00

The supplemental course manual provides accounting processes and problems that are worked on during class under the instructor's supervision. Principles of assessment, trust fund accounting, general capital fund accounting, and theory of capital budgeting are also covered.        

Municipal Current Fund Accounting (2013) ---$38.00

This manual focuses on fund accounting in New Jersey. It is designed as a course supplement for those who have responsibility for local government finance. The manual introduces basic fund accounting terminology and work sheet preparation and proceeds to the application of the principles and theories for the complete municipal accounting cycle.     

Municipal Finance Administration in New Jersey (2016) ---$35.00

This manual introduces the field of municipal finance and is designed to provide a foundation for a better understanding of New Jersey local government fiscal affairs.  Major topics covered include  the institutional framework of local government in New Jersey, the state’s role in supervision and  assistance, property tax administration and assessment administration, municipal caps, municipal budgeting, budget execution, municipal purchasing, treasury management, and the flexible chart of accounts.                    

Municipal Utility Fund Accounting (1999) ---$30.00

The supplemental course manual provides the materials for class-work on utility fund accounting processes and problems under the instructor's supervision. The topics include purpose and scope of utility funds, the utility operating fund, theory of capital budgeting, the utility capital fund, and the utility assessment fund.                                                                                                                                    

Principles of Financial Management (2010) ---$37.00

The supplemental course manual provides the basis for emphases on sound financial management practices for finance directors, treasurers, and registered municipal accountants. Elements of financial organization, reporting, planning, debt, pension, investment, insurance administration, and collective bargaining are reviewed through the contained case studies.                             

Preparation of Annual Financial Statements (2011) ---$43.00

This supplemental course manual is designed to provide a working document to further the skills necessary to complete an annual financial statement. The material is built around the actual preparation of an annual financial statement. 

 

MUNICIPAL CLERKS - click here for order form

 

New Jersey Municipal Clerks Study Guide (Third Edition, 2010)

Municipal Clerks Study Guide, includes Supplements 1, 2, 3, 4, 5 & 6 – Text & Binder---$127.00

Municipal Clerks Study Guide, includes Supplements 1, 2, 3, 4, 5 & 6 – Text Only---$117.00

Municipal Clerks Supplement No. 3 Only (2014) ---$37.00

Municipal Clerks Supplement No. 4 Only (2015) ---$47.00

Municipal Clerks Supplement No. 5 Only (2016) ---$35.00

Municipal Clerks Supplement No. 6 (2017) ---$33.00 

 

PLANNING AND ZONING - click here for order form

 

Land Use Administration for New Jersey Municipalities (2007) ---$25.00

This 138 page manual, developed by the Center for Government Services and the New Jersey Association of Planning and Zoning Administrators, covers the development applications, review process, and financial practices for land use offices, public meeting protocol, and administrative actions following board decisions, among other topics.  Supplementing its seven chapters are extensive appendices containing selected state laws, state guidance documents, and model forms and checklists that municipalities can adapt.

Planning and Zoning in New Jersey (2013) ---$33.00

This manual offers an overview of New Jersey’s planning system, checklists for subdivision and site plan reviews, tips on site visits and managing public meetings, and analyses of variance criteria. It also gives guidance on master plan updates and board governance, summaries of state ethics and open public meetings laws, and an introduction to smart growth principles and redevelopment.

Zoning Administration & Enforcement in New Jersey (2014) ---$33.00

This manual provides insight on the technical knowledge and skills necessary for municipal zoning officials to effectively interpret and enforce zoning ordinances.  Emphasis is placed on the practical aspects of the job, including on-site inspections, compliance options, and administrative procedures.

 

PUBLIC PURCHASING - click here for order form

 

Green Product Purchasing (2015)--$15.00

This manual introduces the long-term benefits of Green Purchasing and addresses how it can reduce overall costs and improve the workplace environment; strengthen markets for recyclable materials; promote the use of less toxic products to protect the health and safety of workers while minimizing potentially harmful emissions to air and water; and minimize local unit energy costs by promoting the purchase of energy-conserving appliances, equipment, and fixtures.     

Principles of Public Purchasing 1 (2015) ---$41.00

As an introduction to public purchasing, this manual introduces sound practices and principles. It covers the application of appropriate guidelines, techniques and requirements for establishing a purchasing agency, the operational procedure within the agency, and the basis for a purchase order-encumbrance procedure.  Other topics include the basic legal principles of the public purchasing function, a discussion of intergovernmental cooperative purchasing, centralized purchasing, and specification writing.

Principles of Public Purchasing 2 (2014) ---$34.00

This manual emphasizes advanced information, ideas, and techniques for experienced public purchasing personnel.  Some of the topics covered include the Uniform Commercial Code, the marketplace, transportation and distribution.  It also reviews the Local Public Contracts Law and Statutory applications in judicial decisions, the antitrust law, and ethical issues.

Principles of Public Purchasing 3---$37.00

This manual reviews the competitive contracting process in public purchasing, with emphasis on Bid specifications and Request for Proposals as well as instructions to bidders and statutory requirements.  It also discusses current procurement subjects in the purchasing field.

 

TAX COLLECTION - click here for order form

 

Principles of Municipal Tax Collection I (2015) ---$40.00

This text provides an introduction to the primary and secondary duties of the municipal tax collector and an overview of general taxation law.  This publication has been written for the Center for Government Services of Rutgers University by Alice Anne Paretti, CTC/CFO/CTA.  It is used as the basic text in Principles of Municipal Tax Collection I, which is one of three courses required to sit for the State Certification Exam.

Principles of Municipal Tax Collection II (2013) ---$37.00

This text provides the reader with an understanding in narrative form, of New Jersey’s Tax Sale Laws and the tax sale process.  It is used as the basic text in Principles of Municipal Tax Collection II, which is one of three courses required to sit for the State Certification Exam.  This manual contains the text of New Jersey statutes pertaining to the tax sale process.

Principles of Municipal Tax Collection III (2015) ---$36.00

This text is the fourth edition and is intended to provide the reader with a comprehensive overview of Tax Office operations.  Some topics include: security of the tax office, off procedures, records management, interest on delinquencies, calculations, tax appeal refunds, reports, ethics and audit reports.

 

 

Property Tax Determinants: New Research

In his paper, "Determinants of Property Tax Burden in New Jersey - 2013," Dr. Ernest C. Reock, Jr. offers a methodology for identifying the causes of the relative tax burden in cities and towns - causes that often reach beyond municipal and school expenditures to county and state levels of taxation and funding. He specifically looks at 2013 in comparison to 2008 to identify statewide changes, such as declining property values, which had a profound impact on property tax burdens across New Jersey.

Download the research in PDF format here or request a hard copy.

Municipal Charter Studies

The Center for Government Services provides assistance to municipal charter study commissions, municipal officials, and citizen groups considering a change in their form of municipal government. Staff members of the Center will respond to telephone or e-mail inquiries and, within the limits of available time, will meet with local officials and organizations. For further information, call 732-932-3640, extensions 632 or 633. Documents available from the Center may be accessed below.