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Sharon Del Valle

FOR BOARD OF EDUCATION

Who Holds the School Board Accountable for Its Budget?

Every year, the Neptune Township Board of Education approves a budget involving millions of dollars in public funds. But unlike years ago, Neptune voters do not ordinarily vote on the annual school budget.

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That raises a simple question:

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If taxpayers don't vote on the budget, how do we make sure the Board is accountable for how their money is spent?

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What Changed?

Historically, New Jersey school districts held their school elections in April, and voters had the opportunity to vote on the annual school budget.

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In 2012, a change in New Jersey law allowed school districts to move their elections from April to November. Districts that made the move could adopt a budget without voter approval, provided the tax levy remained within limits established by state law.

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Neptune moved its school election to November.

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Today, the Board adopts the annual budget, subject to state law, state and county review, public budget-hearing requirements and other financial controls.

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What If Neptune Moved Its School Election Back to April?

At first glance, moving the school election back to April might seem like a way to restore the public's annual vote on the school budget.

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But would it?

Under current New Jersey law, simply moving the school election back to April would not, by itself, restore a public vote on the District's ordinary annual budget.

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The current law provides that the general-fund tax levy does not require voter approval, except when the District seeks certain additional funds beyond the amount otherwise permitted by law.

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That means moving the election back to April would not automatically return Neptune to the old system in which voters routinely voted on the annual school budget.

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And that raises an even more important question:

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If moving the election back to April doesn't restore the annual budget vote, what meaningful mechanisms do taxpayers have to hold the Board accountable for its financial decisions?

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So Where Does the Public Fit In?

The public still has important rights and opportunities to participate in the budget process. Taxpayers can attend public meetings and budget hearings, examine financial information, question Board members and ultimately elect—or replace—members of the Board.

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State law also imposes budget limitations and provides for state and county oversight.

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But those mechanisms are different from allowing taxpayers to cast a direct vote on the annual budget.

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That makes transparency particularly important.

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We should be asking:

  1. Is the proposed budget presented to the public in a way that is understandable—not simply legally compliant?

  2. Does the Board clearly explain significant increases in spending and taxes?

  3. Are declining enrollment and school-building utilization considered when preparing the budget?

  4. Are alternatives discussed publicly before major financial decisions are made?

  5. Does the public receive enough information early enough to meaningfully influence the budget—or only after the important decisions have effectively been made?

 

Accountability Should Mean More Than Compliance

A Board of Education has a responsibility to comply with New Jersey's budget laws.

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But legal compliance should be the floor, not the ceiling, of financial accountability.

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The public should be able to understand where its money is going, why spending is increasing or decreasing, what alternatives were considered, and how financial decisions affect students.

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If voters no longer approve the annual budget—and returning the election to April would not automatically restore that vote—the Board has an even greater responsibility to make the budget process transparent, understandable and accountable to the community.

 

Sources

New Jersey school-election law, N.J.S.A. 19:60, current through 2026. This governs April and November school elections and when voter approval of the general-fund tax levy is required. https://www.nj.gov/state/dos-statutes-elections-19-60-63.shtml?utm_source=chatgpt.com

 

New Jersey Department of Education — Annual School District Budget, 2026–27. Current state guidance governing the school-district budget process. https://www.nj.gov/education/budget/budget2627.shtml?utm_source=chatgpt.com

 

*P.L. 2011, c.202 (effective January 2012). New Jersey legislation permitting school districts to move annual school elections from April to November and changing the requirement for voter approval of budgets within the statutory levy limitation. https://www.nj.gov/state/dos-statutes-elections-19-60-63.shtml

 

*The critical language appears at lines 127–128: when the election is moved back to April, the statute says a vote is not required on the district's general-fund tax levy, except for the tax levy supporting a proposal for additional funds.

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