N.J. Stat. § App.A:3-15
So long as any public works bonds shall be outstanding and unpaid and any municipality shall be required by section one hereof to provide a separate and specific appropriation for the payment of such public works bonds and interest thereon, no budget or tax ordinance shall be finally adopted by the governing body of such municipality unless and until a copy of such proposed budget or proposed tax ordinance shall have been submitted to the state auditor and the state auditor shall have made a certificate upon such copy that such proposed budget or proposed tax ordinance complies with all the requirements of this act. The state auditor is hereby authorized and directed to make such investigation as he may deem advisable before making any such certificate and, in the event such appropriation shall not have been included, to insert such appropriation in such proposed budget or proposed tax ordinance and thereupon make such certificate and the tax to meet such separate and specific appropriation shall thereafter be levied and collected according to law and shall be applied to the payment of such public works bonds and interest thereon, and to no other purpose. The state auditor's department shall be entitled to reimbursement by such municipality for reasonable expenses incurred by reason of this act and adequate provisions shall be made in such budget or tax ordinance therefor.
N.J.S. § App.A:3-15