N.J. Admin. Code § 6A:23A-16.6
Current through Register Vol. 57, No. 1, January 6, 2025
A district board of education or charter school or renaissance school project board of trustees or charter school board of trustees that contracts for electronic data processing bookkeeping services shall annually have an audit prepared, or obtain a copy of an audit of the internal controls of the service company or agency and maintain a copy of such audit on file. The audit shall be performed as prescribed by Statement of Standards for Attestation Engagements (SSAE) No. 16, Reporting on Controls at a Service Organization, as produced by the American Institute of Certified Public Accountants.
N.J. Admin. Code § 6A:23A-16.6