N.J. Stat. § 18A:17-9.2: Board secretary to keep records in certain districts.

2. In a school district which does not have a treasurer of school moneys, the board secretary shall keep a record of the sums received and paid out by him in accordance with the uniform system of bookkeeping prescribed by the State board. Upon ceasing to hold the office the board secretary shall pay over the balance of school funds remaining in his hands to his successor in office.

L.2010, c.39, s.2.