N.J. Stat. § 4:24-21: Surety bonds for officers and employees; records; annual audit

The supervisors may provide for the execution of surety bonds for any employees and officers who shall be intrusted with funds or property; shall provide for the keeping of a full and accurate record of all proceedings and of all resolutions, regulations, and orders issued or adopted; and shall provide for an annual audit of the accounts of receipts and disbursements.