New Jersey Acts Saved from Repeal ACTS SAVED 40 § 103-5(96)

26. The city comptroller, unless the city council shall designate another city officer by ordinance, shall supervise and direct a system of internal controls over the fiscal affairs of the city, and unless otherwise expressly provided by law each of its constituent boards, commissions or bodies. The ordinance shall provide for an encumbrance system of budget operation, for expenditures only upon written requisition, for the preaudit of all claims and demands against the city prior to payment and for the control of all payments out of any public funds by individual checks for each payment to the official having custody thereof.

The city comptroller, or other officer so designated, shall have the duty to maintain records of all fiscal transactions of the city including all vouchers or checks audited by him and shall make such examinations and render reports as required by law or as directed by resolution. He shall have the right, duty and power to examine all books, records of accounts, and vouchers of any board, commission, body or officer and may compel by subpoena where necessary any city officer or employee of the city to submit to examination under oath on any matter pertaining to the fiscal affairs of the city.