New Jersey Code § 18A:23-6

Annual audit by commissioner on failure of board to make
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18A:23-6. Annual audit by commissioner on failure of board to make
If the board of education of any district fails to cause an annual audit to be made and completed, within the time limited therefor by this chapter, the commissioner may cause an audit to be made, by a public school accountant designated by him, which shall be taken to be the annual audit of the district, and shall be paid for from funds of the district as a liability of the district on bills rendered therefor.
L.1967, c.271.

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