New Jersey Code § 58:14-32

Audit of accounts of commissioners; financial report; liability of commissioners
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58:14-32. Audit of accounts of commissioners; financial report; liability of commissioners
The state comptroller shall cause the accounts of the commissioners to be annually audited at the expense of the commissioners, and the result of such audit shall be printed with the financial report of the commissioners. The commissioners shall at all times keep full and accurate account of their receipts and expenditures and liabilities, and shall annually cause a detailed statement thereof to be published and a copy thereof mailed to the clerk of each of the contracting municipalities. The commissioners shall be liable for any unlawful act the same as members or officers of any public body.

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