The Plan Administrator may engage a public accountant to audit or review the financial statements and/or internal control procedures with respect to the Program, and any fees paid or incurred for such audit or review and related accounting and auditing services shall be an expense that may be charged to the DSP according to their contract. To the extent the audit is not paid by the DSP, the expense can be charged to all participants' accounts in an equitable manner determined by the Plan Administrator.
N.J. Admin. Code § 17:6-16.3