Division of Local Government Services – Financial Regulation – Trenton, NJ

Division of Local Government Services – Financial Regulation

The Division of Local Government Services (DLGS), operating within the New Jersey Department of Community Affairs, serves as the primary regulatory authority for municipal and county finance throughout the state. Located in the William Ashby Community Affairs Building, the Division’s Financial Regulation and Assistance units are tasked with enforcing the Local Budget Law and ensuring the fiscal integrity of New Jersey’s local government units, including towns, counties, fire districts, and municipal authorities. This agency acts as both a regulator and a resource, providing technical assistance to local finance officers while maintaining strict oversight to prevent fiscal insolvency.

Budget and Fiscal Oversight

The core function of this Division is the review and certification of annual budgets for every local unit in the state. Staff ensure that budgets comply with statutory caps on spending and tax levies. Key responsibilities include:

• Budget Approval: Examining municipal budgets to verify revenue estimates and appropriations comply with state law before adoption.
• State Supervision: providing intensive oversight and management for municipalities experiencing severe financial distress, including the administration of the Transitional Aid program.
• Local Finance Board: Serving as the staff for the Local Finance Board, a statutory body that promulgates rules on local finance and approves the issuance of debt and other complex financial transactions.

Location and Access

The offices are situated at 101 South Broad Street in the government district of Trenton. As a state facility, the William Ashby Building requires all visitors to pass through security screening, including metal detectors and bag checks. Visitors must present valid government-issued photo identification at the security desk. While the Division interacts primarily with municipal officials and finance professionals, the building is open to the public during standard business hours.