New Jersey Statutes Title 40A. Municipalities and Counties 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.