{"data":{"id":"us-nj/n.j.-stat.-18a-72b-19","jurisdiction":"us-nj","citation":"N.J. Stat. § 18A:72B-19","heading":"Maintenance of funds; audit of records","body":"5.     Funds received by an institution pursuant to this act shall be maintained in a separate ledger account.  Each institution shall cause an audit of such account and of enrollment figures to be made annually by a certified public accountant and forwarded to the treasurer. The treasurer shall have the right to audit institutional records pertaining to this act. Each institution also shall furnish to the treasurer a copy of its audited annual financial statement.\nL.1979,c.132,s.5; amended 1994,c.48,s.244; 1999,c.46,s.51.","path":["TITLE 18A EDUCATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"f9b7cde6a67d5e6d43bcaae9eb32a3584ca79fa5ec00eab1c84699a21bbc0cd9","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-18a-72b-18","next":"us-nj/n.j.-stat.-18a-72b-20"},"notice":"GroundRules: Original legal text. Not legal advice."}