New Jersey § 52:24-4

§ 52:24-4.

The State Auditor shall, as part of his responsibility under R.S.52:24-4 , conduct a post-audit of each account in the Department of Environmental Protection

for which fees accrue, and shall issue a special report each year on such fees and

fee accounts to the Governor and the Legislature. In conducting the post-audit, the State Auditor shall use the report required to

be prepared by the department pursuant to section 2 of this act 1 , and may require the department to supply such additional documents as are necessary

and pertinent to the post-audit. Notwithstanding the provisions of any law, rule or regulation to the contrary, the

reports shall be due on or before March 1 of 1992 and March 1 of each succeeding year. Each annual report shall include, but not be limited to, the following information

and analysis on fees or fee subaccounts, as appropriate, for the previous fiscal year: a. The extent to which the calculation of each fee conforms to the requirements, if

any, of the statute or rule or regulation authorizing or imposing the fee; b. The extent to which the method of calculating each fee reflects the cost of the

regulation, service or other activity for which it is imposed; c. The extent to which revenues accruing to the department from each fee are expended

for the regulation, service or other activity for which it is imposed; d. Surpluses in each fee account or subaccount, as the case may be, of revenue from

fees, expressed both as a dollar amount and as a percentage of the amount imposed

and collected during the appropriate fiscal year; and e. Transfers of funds involving fee revenues during the appropriate fiscal year. 1

N.J.S.A. § 13:1D-9.2.