New Jersey Statutes Title 52. State Government, Departments and Officers 52 § 27D-118.39

a. Require the director to return a budget if it is determined that the local tax burden is unreasonably high;

b. Require the inclusion of line items supporting budget detail; and

c. Permit the cancellation of appropriation reserves on the same schedule as transfers, with a revised annual financial statement forwarded to the director upon the cancellation.