N.J. Admin. Code § 5:31-1.1
This chapter shall constitute the rules governing the preparation, introduction, approval, adoption, and execution after adoption of any budget by a local authority, the accounting principles and policies for such authorities, the administration of financial affairs of such authorities, the annual audit of the financial statements of such authorities, claims payment and financial reporting practices of such authorities under statutes such as, but not limited to, the Local Authorities Fiscal Control Law, P.L. 1983, c. 313, the User-Friendly Budget Law, N.J.S.A. 40A:5-48, and, for fire districts, the property tax levy cap law, N.J.S.A. 40A:4-45.45et seq. Additionally, this chapter implements requirements for fire district elections, referenda, and capital expenditures contained in P.L. 2017, c. 206, and implements the appropriation and revenue caps established at N.J.S.A. 40:14A-4.2for regional sewerage authorities established under the Sewerage Authorities Law. This chapter also contains rules for implementing length of service award programs that are sponsored by fire districts for the purpose of maintaining and attracting volunteer firefighter and emergency medical personnel.
N.J. Admin. Code § 5:31-1.1