N.J. Admin. Code § 6A:23A-18.14

Current through Register Vol. 56, No. 24, December 18, 2024

Section 6A:23A-18.14 - Inspection of records

(a) All financial and accounting records maintained by the APSSD, as required by this subchapter, shall be open during normal business hours for review and audit by the Commissioner, or his or her designee, for the period indicated in N.J.A.C. 6A:23A-18.5(a)20.

(b) All financial and accounting records maintained by a related party, as defined by N.J.A.C. 6A:23A-18.6(a)45, that pertain to a transaction(s) or the relationship between the related party and the APSSD shall be open during normal business hours for review and audit by the Commissioner, or his or her designee, for the period indicated in N.J.A.C. 6A:23A-18.5(a)20.

(c) All auditor's workpapers used in the preparation of the year-end audited financial statements shall be open during normal business hours for review by the Commissioner, or his or her designee, for the period indicated in N.J.A.C. 6A:23A-18.5(a)20.

N.J. Admin. Code § 6A:23A-18.14

Amended by 49 N.J.R. 1855(a), effective 7/3/2017