N.J. Admin. Code § 6A:23A-4.4

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

Section 6A:23A-4.4 - Repeat annual audit recommendations; action required

(a) School districts that had repeat audit findings in the Auditor's Management Report, issued pursuant to N.J.A.C. 6A:23A-4.1, that is submitted with the ACFR in any year shall submit, within 30 days of the ACFR submission, to the executive county superintendent or State monitor, as applicable, a specific corrective action plan for addressing the repeat audit findings noted in the Auditor's Management Report. The corrective action plan shall include the following:

1. Conditions that caused the repeat recommendation(s);

2. Corrective actions taken, or to be taken, and the dates, or projected dates, of the actions;

3. Internal controls put in place, or to be put in place, to prevent another repeat of the recommendation and the dates, or projected dates, of their implementation; and

4. The administrator directly responsible for implementing the actions and controls at (a)2 and 3 above.

N.J. Admin. Code § 6A:23A-4.4

Amended by 49 N.J.R. 1038(a), effective 5/1/2017

Amended by 56 N.J.R. 2141(a), effective 11/4/2024