N.J. Admin. Code § 16:78-4.3
The Corporation will cause an annual audit to be made of the program and will, if not conducted by the Corporation, employ a recognized accounting firm for that purpose. The expenses of conducting the audit will be considered as part of the cost of the general administration of the program if no other funds are available. In addition to the Corporation's program audit, each local recipient will cause an audit to be made of the local program on an annual basis. The local recipient's audit may be paid for out of local funds received through the program. If the audit is not conducted by the county or the designated recipient, a recognized accounting firm shall be employed by the county or designated recipient. The audit information requested in the contract between the Corporation and the local recipient may be submitted as supplemental schedules to an organization-wide single audit or they may be prepared and submitted separately.
N.J. Admin. Code § 16:78-4.3