{"data":{"id":"us-nj/n.j.-stat.-52-24-4.3","jurisdiction":"us-nj","citation":"N.J. Stat. § 52:24-4.3","heading":"Annual audit and report on DEP fees, requirements","body":"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, 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:\na.   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;\nb.   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;\nc.   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;\nd.   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\ne.   Transfers of funds involving fee revenues during the appropriate fiscal year.\nL.1991,c.427,s.4.","path":["TITLE 52 STATE GOVERNMENT, DEPARTMENTS AND OFFICERS"],"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":"c2bfb48c686b981ed9fe150bfc0164487d9d3d88b30a3daa6d7b90784571ce4f","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-52-24-4.2","next":"us-nj/n.j.-stat.-52-24-4.4"},"notice":"GroundRules: Original legal text. Not legal advice."}