New Jersey Statutes Title 40. Municipalities and Counties 40 § 66A-39

It shall be the duty of every “solid waste management authority,” created pursuant to this act, to cause an annual audit of the accounts of the authority to be made and filed with the authority, and for this purpose the authority shall employ a registered municipal accountant of New Jersey or a certified public accountant of New Jersey. The audit shall be completed and filed with the authority within 4 months after the close of the fiscal year of the authority and a certified duplicate copy thereof shall be filed with the Director of the Division of Local Government in the Department of the Treasury  1 within 10 days after the original report is filed with the authority.