N.J. Admin. Code § 16:20A-7.1

Current through Register Vol. 57, No. 1, January 6, 2025

Section 16:20A-7.1 - General Provisions

(a)The county shall comply with the State of New Jersey Single Audit Policy defined by the Department of Treasury, Office of Management and Budget (OMB Circular 04-04 or as superseded) and the Single Audit Act of 1984 as amended (Federal OMB Circular A-133). These circulars are available in electronic format on the New Jersey Department of Treasury, Office of Management and Budget website at www.state.nj.us/infobank/circular/circindex.htm and at the Federal government website at www.whitehouse.gov/OMB.

(b)A Single Audit of the county shall be performed annually by an independent auditor or public accountant who meets the independence standards specified in generally accepted government auditing standards in conformity with the State Audit Policy.

(c)Audit costs incurred by the county to comply with the subchapter shall not be reimbursable.

N.J. Admin. Code § 16:20A-7.1

Amended by 46 N.J.R. 863(a), effective 5/19/2014.