New Jersey § 40a:5-8

§ 40a:5-8.

If any local unit does not carry out the provisions of this chapter by reason of the

failure of the governing body thereof to institute and complete such audit within

the time provided herein, the director may, by his employees and agents or by auditors

employed for that purpose, conduct an audit of the books of such local unit and such

audit shall be taken to be the statutory audit of the local unit and shall be paid

for by the local unit on bill rendered therefor. For the services of the said director, or his employees or agents, or the pay of the

auditors employed by him, whether permanent employees of the division or not, there

shall be paid to him by the local unit for deposit in the State treasury, a per diem

allowance not to exceed $75.00 for each person for work done in connection with the

audit or examination of the accounts. Said amount, if not paid when billed, shall be recoverable in an action at law.