The Bowman Blog

Internal controls are the foundation every government needs to ensure fraud can be detected and prevented, internally and externally. Previously in this series, we wrote that the war on government fraud starts with the five components of internal control known as the Committee of Sponsoring Organizations (COSO) framework. This article continues the discussion of highlighting critical areas in which every government should apply this framework. Read the first edition of the government contract fraud series here.

Internal controls are the foundation every government needs to ensure fraud can be detected and prevented, internally and externally. Previously in this series, we wrote that the war on government fraud starts with the five components of internal control known as the Committee of Sponsoring Organizations (COSO) framework. This article continues the discussion by highlighting another critical area in which every government should apply this framework.

If you are a member of the governing body or management of a New Jersey municipal or county government (local government), chances are you are overwhelmed by the amount of information issued by the State of New Jersey and the Federal Government for the Coronavirus Local Fiscal Recovery Fund (LFRF) provided by the American Rescue Plan Act of 2021 (ARP). In this article, we present an overview of the resources available to recipients of the LFRF. At Bowman & Company LLP, we review the material as it is issued and can be a resource to you as you navigate compliance with the funding.

There are a number of reasons that your organization could be asked to provide a tax-exempt number or other proof that you are actually a charitable entity. These reasons include:

In June, 2019, New Jersey Governor Murphy declared a state of emergency in the southern part of the state after Burlington, Camden and Gloucester Counties experienced severe weather conditions, including heavy rains and extreme flooding. Bodies of water such as the Rancocas Creek, Big Timber Creek, Pennsauken Creek, Cooper River and Crosswicks Creek were at or above flood stage.  Several roads in the tri-county area had to be closed and there was flooding at the PATCO stations in Camden County. 

In Part 1 of this series, the provisions of New Jersey Chapter Laws P.L. 2018, c. 127, a new law requiring prompt payment for goods and services under Local Public & Public School Contract Laws was discussed. I mentioned that this new law doesn’t change the existing law that governs the prompt payment requirements for improvements to real property and structures. With the new law effective in 2019, now is a good time to revisit the existing law which had been effective on September 1, 2006, Prompt Payment of Construction Contracts P.L. 2006, c. 96. The DLGS issued LFN 2006-21 to communicate the general provisions of the law.

When the Division of Local Government Services (DLGS), in the State of New Jersey Department of Community Affairs issued Local Finance Notice (LFN 2019-02), it probably sounded familiar to local government contracting units. This LFN, New Prompt Payment Requirement for Goods and Services: Local Public & Public School Contract Laws was issued in response to New Jersey Chapter Laws P.L. 2018, c. 127 and does not change the prompt payment requirements for improvements to real property and structures signed into law in 2006 and described in LFN 2006-21. Those requirements will be described in a separate article, Are You in Compliance with Prompt Payment Laws? (Part 2).

If you employ people in the state of New Jersey, one of your responsibilities is to contribute toward your employees’ unemployment compensation and state disability benefits funds under N.J.S.A. 43:21‐7. If you employ people as independent contractors, and report their earnings via Form 1099, you may think they are not employees and therefore, you do not have to contribute toward their unemployment and disability. You may very well be wrong.

The morning started sunny and 80 degrees; however, the temperature would rise to nearly 90 degrees before the day was over. This potentially humid day did not prevent ten volunteers from the management and staff of Bowman & Company LLP from gathering in Burlington, New Jersey, the location of a current housing project for Habitat for Humanity. These volunteers were Jennifer Buccieri, Sarah Donahue, Lauren Granate, Janice Grassia, Maryann Holloway, Stephen Morano, Mitchell Peiffer, Kelly Roche, John Ryan and Kaleigh Sawers.

In January 2012 when Governor Christie signed the law that permitted New Jersey School Districts to move elections from April to November to coincide with the general election, we knew it would not be long before a similar change would be available to New Jersey Fire Districts. On August 7, 2017, Governor Christie signed into law State of New Jersey Assembly Bill No. 1690 (A1690). This law, which takes effect on January 1, 2019 allows fire district elections to be moved to November and eliminates certain  budget and capital purchase referendums. Will New Jersey’s 186 Fire Districts choose to move the election to November?