N.J. Stat. § 40:41A-134
The budget document shall be prepared by the budget officer in such form as will comply with the Local Budget Law, together with such additional schedules and analyses as he deems desirable, or as may be required or approved by the board of chosen freeholders. The budget message shall explain the budget both in fiscal terms and in terms of work to be done. It shall outline the proposed financial policies of the county for the ensuing fiscal year, describe the important features of the budget plan, and indicate its major objectives. It shall indicate any major changes in financial policies and in expenditures, appropriations and revenues as compared with the preceding fiscal year, and shall set forth reasons for the changes.
N.J.S. § 40:41A-134