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The original item was published from 10/12/2023 4:14:25 PM to 10/13/2023 4:48:55 PM.

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Posted on: October 12, 2023

[ARCHIVED] DLGS Issues LFN 2023-18 in Fire District Budgets & Elections

The Division of Local Government Services (DLGS) has issued Local Finance Notice 2023-18 (LFN 2023-18) outlining the Calendar Year (CY) 2024 fire district budget process. Fire districts are mandated to submit their CY 2024 budgets though the Financial Automation Submission and Tracking System (FAST).  The Division of Local Government Services provides a standardized Excel template for submission. This official workbook must be exclusively used, as it ensures accurate and standardized data transmission. No user Excel documents will be accepted.

Only specific fire district officials are authorized to obtain FAST login credentials for budget submission including the following:

  • Board of Fire Commissioners
  • Treasurer of the Board of Fire Commissioners
  • Administrative officer who is responsible for day-to-day operations

When the Board of Fire Commissioners decides on annual pay for its members, it must obtain approval from the municipal governing body as mandated by N.J.S.A. 40A:14-88. This approval is necessary before presenting the annual budget to voters. If the Board's elections align with the November General election, this approval is required before the district finalizes its annual budget. The fire district needs to get this approval annually, even if the compensation amount remains unchanged, as per the Oughton v. Board of Fire Comrs. case. To officially grant this compensation, the Board must pass a resolution specifying the pay amount. The 2024 fire district budget will include a query to confirm adherence to these stipulations.

The League recommends reviewing LFN 2023-18 with your municipal professionals.

Contact: Andrew LaFevre, Legislative Analyst,, 609-695-3481, x116

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