N.J. Admin. Code § 5:30-6.5

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

Section 5:30-6.5 - Certification of governing body

(a) The annual audit of accounting records and transactions required of every local unit pursuant to N.J.S.A. 40A:5-4 shall be filed by the local unit's registered municipal accountant with the clerk of the board of county commissioners, the municipal clerk, or the secretary of the regional service agency, as applicable, pursuant to N.J.S.A. 40A:5-6, and a copy shall be delivered to each member of the governing body.

(b) The governing body of each local unit shall, by resolution, certify to the Local Finance Board that all members of the governing body have personally reviewed, at a minimum, all audit findings, comments, and recommendations.

1. Such certification shall also be evidenced by the execution of a group affidavit form, promulgated by the Board, that shall be originally signed by each member of the governing body.

2. Such resolution of certification and group affidavit shall be adopted and executed by the governing body not later than 45 days after the receipt of the annual audit.

(c) Failure to comply with the requirements of this section may subject the members of the local governing body to the penalty provisions at N.J.S.A. 52:27B-52.

N.J. Admin. Code § 5:30-6.5

Amended by R.1998 d.307, effective 6/15/1998.
See: 30 New Jersey Register 1123(a), 30 New Jersey Register 2204(b).
Rewrote the section.

Amended by 55 N.J.R. 1690(a), effective 8/7/2023