N.J. Stat. § 48:2-16.1: Examination and audit of accounts

The Board may provide for the examination and audit of all accounts and may determine, after notice and hearing, the propriety of the allocation and entry of parts of items to 2 or more accounts, and the propriety of the entry of any items, and of the account or accounts in which they are entered, upon the books of a public utility.

L.1962, c. 198, s. 29.