2013 Best Practices

7/27/2019 2013 Best Practices

1/15

Bes Pacices Wsee C 201Y2014

addiion o aing eouce uc a labo, faciie and equipen w a couny o wi

neigboing counie, aed ervice include iia ageeen wi cool boad,

independen auoiie and fie dc. Saed evice do no include coopeaive

pucang, coopeave pcng o coodiy eae ageeen. d you uncipalityIcvv negoiae (e. ee w epeenave fo a neigbong own, you couny o ocal un) and/o ene ino a lea one new aed evice ageeen heyou unicipaiy evewed poice and afng eueen fo povidng aficI aound uilty and conucion wok, and ipeened polcie o aue a e

eficen and co-eecive appoac i aken Taffic afey polcie fo uliy andcnc(n wo oud baance e nee of publc afety wi oe of conolingCDTS. Fo exaple, unifoed police ofce conoling a cude-ac ay be excevepaking a poicean in a paol ca on a ao igway o ac in lieu of a ca ay be inuficen and could endange e office. An appopae aic afey

plan ould include paaee govening wen polce ofice, flag en and afey

peonal ue u

and povidng a eployee auozed o ue uc veicle fo coung

O o/fo wok ave a finge benef value added o e go incoe epored on e

eployee' W- (unle e vecle ee e qualified nonpeonal veice ceia

a e appopiae adiniaive official eviewed e Sae Copole'June 25 3=wi epec o local govenen lega fee and doe you unicipaiy folow epacice ouined n e ceck annexed a an Appendx o e epo?


2/15

Bes Pacices Wshee Y 201!Y2014

Municipaie and ei agencie ae allwed pib e awad f public cnac

buine eniie ha have ade ceain capagn cnibuin exceeding $ and

i e cnibun ha he hlde f a cnac can ake duing he e f a cnac $3. A de dinance cncenng pay--pay can be fund a

i f! a yu unicipaiy adped a pay-play dnance puuan N. .S A A:-5 a i e eicive an ae auy equieen?

e yu unicipaiy ainain an updae uncpal webie cnaning a iniu

e flwing: pa ee yea adped budge e cuen yea' pped budge

ncudng he ful adped budge f cuen yea wen appved by gvenng bdy

ecen annual financia aeen and audi nificain() f ican f bi

; eaily acceble cnac infan f eleed and appined fficial,uncipa adinia anage, unicipa cek, pice cief, unicipa cu

and al depaen ead and eeing dae, inue and agenda f hevening bdy, planning bad, bad f aduen and al cin?De yu unicpaly equie i eleced ffical aend n an annual bai a ea

nucinal cue, appved f cnnung educain cedi by LGS, cveng he

epnibie and bigain f eeced ffcia f exaple ehc, unicipa nance,

lab elain, ik anageen, aed evice, pucaing, land ue adiniain,

penne, ecnlgy eceea Ti e ay al be aified hug inhue

educain pvded by a pfena, vend aff ebe pvided ey haveignifican expeie in hei pfein and unely pepae pubic peenain

dinance cdifed n an annual bai, wh bh e cde and any

ade avaiable nli,)


3/15

Bes Pacices Wshee C 201!Y2014

re r ae ae an o imi he rik o o or miaemen. Doe your CF O evaluae aU>hi ri aemen annally wih you goveing boy or an appropriae

bcommiee o he governig boy ( uch a he Au or ance Commiee) wh a

on evelopng accouning conro procee, pocere an auhozaion

procee,pocere an ahoriaion i o gea vae or af o uera hee aegar.

iernal acconng conol procee, proceue a auhorizaion ocmee


4/15

12

Bes Pacices Wshee Y 201!Y2014

Wh epe o noe ae, poper ore an ommnaon wih poenia bier

an ye opmal re o a mnipaiy. Knowng wen o ell on a negoae or

ompeive bai, aggregang noe ale a m a poibe, along wi aing a wene" o aa e maximm nmber o bie or a ompeve noe ale, ial o

ahevng he lowe poible inee ae. I yo mniipaiy oing al o he oing

) omparing any negoiae propoal wih aal make aa o ae wee a

mjtl ale i moe opima; ) markeing noe ale beyon pbng e noiei,p" by N.J..A. A-3 an beyon ipaying a noie on yo mnipal webie;

onoliaing noe ae o a inge ale per year, ne nexpee rmane lea

an navoabe nee o a eon ae; ) ing a pope ofial aemen o

omen o poena lene ilong al maeal inania an bgeinrmn an 5) eaning rom onng ompeiive noe ae aron he me omaor holay ( a, b no lime o he perio beween Crima an New ear'Day) exep ony in hoe imane where noe are oming e an nee o be

enegy g

oa Finane oe - pove impoan gane on hemeieporemen o enegy. a yor CFO, ea pang ofiial oroherpropriae mnipal ofia evaae an e wi yor govening boy (o an

appropriae bommiee ereo) wheher e ooperave o ompeive proemen

aving a Finane Commiee an provie an efien mean o epeen e govening

boy by perorming n ep reeah, plan an revew n ial area a ai,

bge an aoning wokow le a we a evalaing veno proeonal an

abor ona. Doe yo mnipaiy have a nane Commiee mae p o a lea

one governng boy member he e amnave ofier CFO ea phang agen

an oher appropriae peronne, a may be neee ha mee a ea monly an

ie al igniian inana ie


5/15

Bes Pacices Wshee Y 201Y2014

DumontRnnluh

escrow to ensue

he ocedues comly wh NJ saues.

encmbance sysem be enhaned o ensre that maerias beAdit findings addss aas ndng impvmnt gnring ts ndngs dvas t oy afer a ucase ode as bee exectedpocess; teefoe, muncipaites shoud correctnoted decencies. Have al audt findings I-P"ocedur,be mplemented to ensure that all general caia contras

ordes awarded by he govenng body ae ecoded n afrm th adt bn dntd in th crrctiv actin plan and ) addrssd sch Pcase oders be peodcay revewed fo vadit adtat ty ar nt rpatd n t adit? f t answ s n plas ist th rpat aodgy

ndings n t cmmnts scn and pn appa by t mncipality t irctr sal Te Boough eview baances of aropiated gan esees and atonbe taken to eend o cear them o ecoddtrn basd n t cmmnt(s) wthr th finding(s) is/ar scntly matria t -A mo'es coeced by he Boogh be deosited i a timely ma"e

CF sld b capab f prparing th annal financa statmnt annal dbt

mnt and bdgt schdls Excssv adtr assstanc n ts dcmnts cdI a pcptin tat t adit s nt trly indpndnt f t clint in adting thnts nancial statmnts At a minmm ach CF shd ppar balancd and

cncild financal rcds inclding bks f rigina nty gnral ldgrs sbsdiay

dgrs and thr cmpt prs that accratly analyz and flct th mnicpalty's

ncal pstin s crds shd hav sficint dtai r an accntant with

knwdg Nw Jrsy's mncpal accntng systm t xtrac infrmatin

ncssay t prpar financa and dbt statmnts hs rqrs that within accptab

tanc al financia transactns (cas and nn-cash) b pstd in th gna ldg

and that al gnral dgr accnts b spptd by sbsidia dgs prs,

cnciiatns a thrws analyzd

las nt that itm # cannt cnt as a ys answr if t

Rnr'f Adit cntains cmmnts and rcmmndatns rgarding th Gna LdgCas Accnt baancs nt cncild

,Fed asset accontng ecords be integaed wth the BoogsI fi :;,so ' t w:re.I - baances be reviewed and adjstmentsI


6/15

Bes Pracices C 201Y201

ca Financ Bard rcnty adpd nw rs, ind in

xpanding mnicpaltis abilty prchas gds and srvics wth prcrmnt

rds Th ms significan chang is h iminatin f th prr pr-ransactinmntary imiatin n P-Cards (5% f lcal nis bid thrshd) whr a Qaifid

Prchasing Agnt manags a lcal ni's P-Card prgram as yr CFO, had prchasing

r thr apprpriat mncpal ffcia vaatd and dscssd wih yr

gvrning bdy (r an apprpria sbcmmit hrf hw and whhr a

prcrmnt card prgram cd bnfit h mncipaliy r, f a prcrmn card

prgram alrady xists, whhr h prgram cmplis wih th nw rgatins?

Grant prgrams can cra a sgnificant brdn n a mnicpaity's cash flw f prgram

xpnss ar ihr n timly rmbrsd r ar chargd hr prang accns

nstad f h gran Ar al grant rvns, alng wth hir crrspndingrviwd a ast qartrly drmn tha all prgram xpnss hav

n prparing yr anna bdgt i is mprtan fr bh th gvrning bdy and pblic t

ndrsand h cncp f srps and hw t accmats (r dclns) vr h yars Afrm plcy rgarding srpls srvs as a basis fr dcsins cncrnng ftr financalIvnv and th lac f a plcy cd ad bnd raing agncis dwngrad yr mnicipaiy's crdt rating In dvping sad srpls plcy yr CFO shd anay and

xplan a ast a fiv-yar rnd f srpls llsraing h factrs casing ach annal

ncras r dcras A srps picy wih ralistic and sstainabl gas can thn b

drmnd. s yr mnicpal ty hav a wrin plicy ga fr h amn f srpls

avalab n sppr f mnicipa prains, and is his ga vaad annaly?


7/15

Bes Pcices Wrkshee Y 201Y201

n pepaing you uen yea i is mporan mpa

eisions may ave on fuue yeas buges be pesene, evauae annsee befoe fina aon is aken. ong em pans onenng evenue,aoiaions ax levy, ax levy ap an supus ae al owa susanng (oevng) a so fisal onion. Ae pojeions alulae an isusse in suffien

so a e govening boy unesans e impa a e uen yea's buge

may ave on e fuue ax evy (as esie by e levy ap) an fuue supus balanes

pp with respet to debt issued by countes, indepedent authoties o deveopes. BodRating Agences (eg Moody's Fitch Standad & Poos) have dowgaded certai municipaities'

od atngs to beow nvestet gade fo lack of pepaaton n the evet a ede as in a debt

If you municipaity guaantees ay det, ae diect sevce eveues that may e

pedged aganst debt repayet moitoed by the ucipal CFO; and to the extet that cash fow

pedged evenue wi ot satisfy the debt epayment, ae suffcient fuds hed i eseve to

satsfy the guaantee o is an existig authoizatio i pace to issue det eg. a bond odnace in

o

Given e poenia fsa mpa of popey ax appeas on munipaes, e TaxAsess an CO soul eview e saus of fe appeas on a egula basis o eemineeffe on fuue buges an pan aongly. Wi inpu an appoval fom e"nn" boy, is plan soul nue an evauaon of uen assessmen values an

oul onse seing asie an aequae esmae eseve o fun poenialy suessfu

Inlnng is ueson, a yes answe naes a e munpaly eie ) eemneafe eviewing assesse vaues a a eassessmen/evauaon is unneessay ue o

assesse vaues auaely efleng make values (esulng in a smal numbe ofsussfulappeals); o ) f e impa of appeals s gnifian, a evaluaion pan as beenw you Couny Boa of Taxaon


8/15

Bes Pracices rkshee Y 201Y201

Fiae Ntes .. .

lyees t tbe wad eatare based n a eetage f tta remium st,

"YJ' a fr-yea asein. Has yu mnialiy imlemeted e emlyeeIMiiais equenly tra wi r designae srae bkes t seue

ealare veage m insrane arriers. Brkers are tyialy aid by idarty

iisratrs PAs red t lle, eview ad ay ealare bls Te muiaty

ays te TA, w n r ays e brke. Bker fees ae e detly reated e

f insrane emims r ees ad by te muialty (ie e iger e

30 remium, e arger te bkers mmss. us, e mnialitybker-TPA

gemen is vlnerabe abse beause brkes ld ae litig enives

Il(s as t migae e risk f bkes remmendingme isuane verage earn iger ees)?


9/15

31 A

Bes Pracices Wrkshee Y 201Y201

opto fo mo th 85, ticpnt, icldig mpoy, dnt n

rt. Al p h bttl ntwo o hthcr rodr, n poi c

ntionwid 6% o micipit, nd 33% of conti, wth Nw ry rtcit in mont h o mloy with Non-SHB P

SHBP . I yo mnciity h on-SHB P cog, yo colct brgng rg

grmnt com p fo ngotito, o yor mnclty gotton ropol

cotrct proo lowng it mloy to b wtch to SHBP or nothr o-SHB P

Ifyo mnciity do ot pticpt i th Stt Hlth Bt Progm (SHBP), h

A comtit prool for hlth inrnc bn octd i th t thr y ncling mont o ticipt SHBP

m th Diiio o Pnio d Bt for SH BP hlth ic cog)?


10/15

Bes Pracces Wrkshee Y 201!Y201

perormng proesson services or ny muncipity or gency (eg. municp ttorney,

plnner under proessionl servces contrct wrded pursunt to te oc

ublc Contrcts w rom membersp n te ublic mpoyees' Retirement System

ERS nd efined Contrbuton Retirement Progrm DCR. Ts is dscussed furter in

s your muncipity revewed te sttus of your

Fir Lbor Stndrds Act (SA s feder lw tt estbses minmum wge,

overtime py, recordeeping, nd cld bor stndrds ecng fultime nd prttme

worers in te privte sector nd n Federl, Stte, nd loc governments. Te w

requires tt overtime py must be pd for l ours over ours n wor wee except

for tose empoyees cssed s exempt nd tus not enttled to overtme Mngement

loyees suc s elected ofcis, muncipl mngers/dmnstrtors, muncipl cers,

pubc wors superntendents, polce cefs nd oter deprtment eds re

clssified s vng exempt sttus nd re not enttled to overtme py. Oter

uncpl empoyees my so be clssified s exempt under te SA you soud consut

your bor counse or more detled gudnce. oes our munciplit rern from1In answeringqueston, be wre tt exempt sttus would so precude overtme py or tmeIwr during emergences, ttendnce t ngt meetings, prticption n trningsssions, nd police of-duty ssignments // obs n Blue. Aso, plese note ttcmersed leve time in ieu o cs pyments is consdered to be form of overtme

N.J..A. 3:3A8 requres pubc empoyers, ncudng muncplties, to fie wt te

Pubc Employment Reltions Commsson (ERC copy of ll contrcts negotted wt

pubc empoyee representtves Ts includes, but is not limted to, colectve brgning

greements, memornd of understnding, contrct mendments, nd "side etter" or

side br greements. Copies o sme my be emled to r@rj. sur muncipty led l current contrcts wt ERC?


11/15

Bes Pacices Wkshee Y 201Y2014

Des yu U

intenet sting nste evew, cents tht shw the cuet sies f ll

esne n itl cets tht wul lw the ublic t view hw y

e I cc

efectve geet y wkfce Is yu uicity ensung tht ) elyeesc[ee file stze fs, ethe eectncly by e, t vey llyee te wke eg tie cs, electic tie keeing); ) yul


12/15

YES

YES

46

Bes Pracices Wrkshee C 201!Y2014

Dumont

ty t ecage

a emI ijry cig temay isabiity the emlyee s etitle t wageIat eqal t 7% f the emlyees weekly wages sbject t a maximmcmestas etermie by the Cmmissier f ab Des r micpait limtI The aswe t this

Irelate iry s calclate the basis f clamats aveage weekly wage ach clamat

is a /3 f ther aveage weekly wage t the maximm amt ayabe, which is

$58 f isabilties begiig r afte //3 Des r micipai refra fmir he aswer t ths qest ca bersective" f sch a rvis was mse by a arbtratr bg arbitrat bt

the mciaity is seekg t eimiate sch a ctactal blgati thrgh cectve

as y

elmae gevity awas bses aymets fr emlyees hire r afte aI;; ate, a refraie fm icreasig gevity awas bses r aymets flyees hre befre a secfe ate? he aswe t ths qest ca be

sective" f sch rviss were mse by a abitat bg arbtrat bt

miciaity is seekg t emiate sch a ctacta blgati thrgh clective


13/15

49

50

Bes Pracices Wrksee C 201Y2014

esure greter relecy i the fce of flooig storm mge wth l to

emet such chges mee your zog orices s ecessry to ow

meowers to rise coormig structures to the se Floo Eevtio (B FE set by the

e st yer s ecessry its

mergecy mgemet l, tkig to ccout essos ere from the imct of

ssig motors to recovery rebulgrete cotrcts $ miio or bove rthe resurer iscretio to ssig motors o cotrcts below $ mllo Pr


14/15

Bes Pracices Wrkshee C 201Y201


15/15

Bes acices Wkshee C 201!Y201

2013 Best Practices

Documents

Transcript of 2013 Best Practices