Social services agencies that provide and coordinate public assistance and social services that serve the residents:

What distinguishes them from other county and municipal programs is the fact that some involve the payment of money on behalf of an individual client who, in many instances, controls how the money is spent and/or to whom it is paid.

The following programs are collectively referred to as housing programs:

  • Housing Programs - assistance granted for either emergency assistance payments (includes back rent, first month’s rent and security deposits) or temporary rental assistance payments (TRAP).
  • Social Services for the Homeless
  • Social Services for the Homeless (Temporary Assistance to Needy Families – TANF)
  • Housing Opportunities Program
  • Housing Subsidy Program
  • Post TANF Housing Subsidy Program
  • Emergency Food and Shelter Program
  • HOME Rental Assistance Program
  • Relocation Assistance Program
  • Safe Housing and Transportation Program

In each instance, it is the client who finds the housing and enters into a lease arrangement. The payments made to the landlords by an agnecy are funds that are a client benefit by virtue of their eligibility for a particular program. The agency serves as an intermediary in the payment of the funds to ensure that they are used for their intended purpose.

Therefore, the Divisions of Taxation, Revenue, and Local Government Services take the position, based on the above set of facts, that no BRC is required by the social service agency.

The following programs are collectively referred to as Caregiver Programs:

  • Statewide Respite Caregiver Directed Pilot Program
  • An agency makes direct reimbursement by voucher to the caregivers. A caregiver pays for certain out-of pocket expenses to a third-party individual to perform a service (i.e. cutting the grass) of a care recipient. By hiring the individual to cut the grass, the caregiver receives the benefit of relief and respite from one of their care giving responsibilities. The agency neither selects nor pays the individual performing the service for the care recipient. The caregiver receives reimbursement only.
  • Caregiver Respite Grant Programs
  • Payments are made via voucher to JACC and CAP approved providers.

The following programs are collectively referred to as Assistance Programs:

  • Work First New Jersey
  • Provides lump sum payments for case management clients to assist with car repairs, insurance, and other work related expenses. These payments are made via voucher to automobile repair facilities, insurance companies, Wal-Mart, K-Mart, etc.
  • Personal Assistance Services Programs (PASP)
  • Payments are made via voucher on a monthly basis to agencies for Home Health Aid employees providing care to clients.
  • Account 70.105
  • Payments are made via voucher to doctors and court appointed attorneys for evaluations and/or work done on behalf of APS clients.
  • RSVP and Friendship Corner Programs
  • Payments are made via vouchers for entertainment, i.e., DJ’s, musicians, clowns, etc. for RSVP Luncheons and Boarding Home Festivals.

Based on the above set of facts, the Divisions of Taxation, Revenue and Local Government Services take the position that no BRC is required by the agency to contract for these services.

A general conclusion can be reached that when a government agency serves as an intermediary, makes payments for or on behalf of aid recipients, does not select the vendors, and is not the recipient of the services, a BRC is not required.

03-11-2006