New Jersey § 18a:7a-60

§ 18a:7a-60.

a. In addition to the powers provided pursuant to P.L.2005, c. 235 , P.L.1996, c. 138 ( C.18A:7F-1 et al.) , and P.L.2007, c. 260 ( C.18A:7F-43 et al.) or any other law, the Commissioner of Education may appoint an external entity, in

accordance with State procurement laws, to perform a compliance audit of the spending

of the district's general fund budget upon identification that the district may be

spending State education funds for purposes that are not in compliance with State

education law and regulation. The scope of the compliance audit shall be determined by the commissioner based

upon the specific circumstances of the district. b. The final report of a compliance audit conducted pursuant to subsection a. of this

section shall include specific findings and recommendations, as applicable, and shall

be submitted to the commissioner. The commissioner may use the audit report as evidence for the appointment of a State

monitor pursuant to the provisions of subsection a. of section 2 of P.L.2006, c. 15 ( C.18A:7A-55 ). c. The school district shall reimburse the Department of Education for the total cost

of the compliance audit conducted pursuant to subsection a. of this section if the

final audit report includes findings that the district has spent State education funds

for purposes that are not in compliance with State education law and regulation.