N.J. Admin. Code § 5:30-15.10

Current through Register Vol. 56, No. 23, December 2, 2024

Section 5:30-15.10 - Compensated absence compliance testing in annual audit

(a) As part of the annual audit, the auditor shall undertake sample testing of the local unit's compensated absence liability, if any, using the following procedures:

1. Inspect employee personnel records to:

i. Confirm whether those records support the number of hours or days of accumulated absence recorded for the employee being tested; and

ii. Identify whether the employee is subject to the provisions at P.L. 2007, c. 92 or P.L. 2010, c. 3, pertaining to accumulated or compensated absence;

2. Confirm that the dollar value of compensated absence recorded for the employee being tested is authorized by a labor contract, individual employment agreement, or an ordinance or resolution, as appropriate to the local unit. If the employee is subject to the provisions at P.L. 2007, c. 92 or P.L. 2010, c. 3, pertaining to accumulated or compensated absence, the auditor shall confirm that the recorded dollar value does not exceed that authorized pursuant to law; and

3. Confirm that a payout to an employee for accumulated absence is authorized by a labor contract, individual employment agreement, or an ordinance or resolution, as appropriate to the local unit. If the employee is subject to the provisions at P.L. 2007, c. 92 or P.L. 2010, c. 3, pertaining to compensation for accumulated absence, the auditor shall confirm that the payout is authorized pursuant to law.

N.J. Admin. Code § 5:30-15.10

Adopted by 55 N.J.R. 1690(a), effective 8/7/2023