NJ S3941

Extends municipal budget introduction deadlines from February 10 to March 31 and adoption deadlines from March 20 to April 30 for calendar fiscal year municipalities; county budget deadlines similarly extended from January 26 to March 31 for introduction and February 25 to April 30 for adoption

Increases temporary appropriations limit from 26.25% to 35% of the prior year's budget for counties and calendar fiscal year municipalities, allowing greater spending authority before budget adoption

Extends annual audit completion deadline from six months to eight months after the fiscal year closes for local units and authorities

Requires governing bodies to fill vacancies in key certified positions (chief financial officer, municipal clerk, tax collector, public works manager, purchasing agent) within 90 days or face potential daily penalties of $100 per day for non-compliance

Increases personal penalties for governing body members who fail to comply with director orders from $25 to $100 per day and authorizes the Division of Local Government Services director to initiate reviews of certified local officials' conduct