N.J. Admin. Code § 5:30-10.3
For a municipality under State Supervision, the Director may order the governing body or an officer to authorize disbursements, or an officer to make disbursements, in accordance with the adopted budget, or any temporary or emergency appropriations adopted by the Board or by the governing body pursuant to N.J.S.A. 40A:4-19, 40A:4-19.1, or N.J.S.A. 40A:4-20, as applicable. The orders may be enforced as authorized by law. Whenever such an order of the Director has not been fully performed or carried out by the officials or employees of the municipality, the Board may perform directly, or cause to be performed by its agents, including the director, in the name of the municipality, the authorization and execution of disbursements.
N.J. Admin. Code § 5:30-10.3