New Jersey § 40a:4-39

§ 40a:4-39.

a. In the budget of any local unit, dedicated revenues anticipated during the fiscal

year from any dog tax, dog license, revenues collected pursuant to N.J.S.18A:39-1.2 , solid fuel license, sinking fund for term bonds, bequest, escheat, federal grant,

motor vehicle fine dedicated to road repairs, relocation costs deposited into a revolving

relocation assistance fund established pursuant to section 2 of P.L.1987, c. 98 ( C.20:4-4.1a ), fee revenues collected in connection with recreation programs operated pursuant

to section 2 of P.L.1999, c. 292 ( C.40:48-2.56 ), receipts from franchise assessments levied pursuant to section 4 of P.L.1995, c. 173 ( C.40A:12A-53 ) to be retained by the municipality, refund payments from a joint insurance fund

deposited into a joint insurance revolving fund established pursuant to section 12

of P.L.1996, c. 113 ( C.40A:10-36.2 ) , fee revenues collected in connection with the “Attorney Identification Card Program”

pursuant to section 1 of P.L.2009, c. 11 ( C.40A:4-22.2 ), fee revenues imposed on delinquent amounts owed to the county or municipality and

collected pursuant to section 37 of P.L.2000, c. 126 ( C.40:23-6.53 ) (as amended by section 2 of P.L.2009, c. 233 ) or section 1 of P.L.1983, c. 208 ( C.40:48-5a ) (as amended by section 3 of P.L.2009, c. 233 ), and, subject to the prior written consent of the director, other items of like character

when the revenue is not subject to reasonably accurate estimate in advance, may be

included in said budget by annexing to said budget a statement in substantially the

following form: “The dedicated revenues anticipated during the year ․․․․․․․ from ․․․․․․․․ (here insert one or more of the sources above, as the case may be) are hereby anticipated

as revenue and are hereby appropriated for the purposes to which said revenue is dedicated

by statute or other legal requirement.” b. Dedicated revenues included in accordance with this section shall be available

for expenditure by the local unit as and when received in cash during the fiscal year. The inclusion of such dedicated revenues shall be subject to the approval of the

director, who may require such explanatory statements or data in connection therewith

as the director deems advisable for the information and protection of the public.