New Jersey § 40A:5-5 Scope of audit

New Jersey Statutes

§ 40A:5-5 — Scope of audit

New Jersey § 40A:5-5

Title 40AMUNICIPALITIES AND COUNTIES

This text of New Jersey § 40A:5-5 (Scope of audit) is published on Counsel Stack Legal Research, covering New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.J. Stat. Ann. § 40A:5-5 (2026).

Text

Each audit shall embrace the books, accounts and transactions of the local unit and every board, body, officer or commission supported and maintained wholly or in part by funds appropriated by the local unit, unless otherwise provided by statute or regulations of the board. Each audit shall cover a complete fiscal year and, in addition, shall include a verification of all cash and bank balances as of the date of the audit thereof and an audit of the accounts to such date. L.1960, c. 169, s. 1, eff. Jan. 1, 1962.

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Each audit shall embrace the books, accounts and transactions of the local unit and every board, body, officer or commission supported and maintained wholly or in part by funds appropriated by the local unit, unless otherwise provided by statute or regulations of the board. Each audit shall cover a complete fiscal year and, in addition, shall include a verification of all cash and bank balances as of the date of the audit thereof and an audit of the accounts to such date. L.1960, c. 169, s. 1, eff. Jan. 1, 1962.