Hi all,

Some of you (or your auditor or municipality) are sending the annual certified "Report of Audit" done by your auditor to the NJSL. For those of you that submit the NJ Public Library Survey, there is no need to do this. Please let your auditor know that if the library is completing the annual NJ Public Library Survey, the law (N.J.S.A. 40A:5-4. Annual audit required) requires only that a copy of the audit be sent to: Director of the Division of Local Government Services Department of Community Affairs PO Box 803 Trenton, New Jersey 08625-0803

If your library does NOT submit the annual NJ Public Library Survey, then you are required to send NJSL a copy of the certified audit.

FYI: N.J.A.C. 15:21-12.7 Annual municipal and joint free public library reports and audit (a) Pursuant to N.J.S.A. 18A:74-11, each library receiving state aid shall annually make and transmit a report to the State Librarian on or before a date designated by the State Librarian and based on a fiscal year, the statute not withstanding. Each library and municipality applying for per capita state aid WILL MEET THIS REQUIREMENT through the annual submission of the survey, application and certification. ... (b) Pursuant to N.J.S.A. 40:54-15, the board of trustees shall make an annual report to the State Librarian. Each library and municipality applying for per capita state aid WILL MEET THIS REQUIREMENT through the annual submission of the survey, application and certification. All libraries not applying for per capita state aid shall report those elements as required in (a) 1-5, and shall annually submit to the State Librarian a certified audit of the prior year. (c) Pursuant to N.J.S.A. 40:54-15, the board of trustees shall make an annual report to the chief financial officer of the municipality which shall include a statement setting forth in detail all public revenues received by the library, all State aid received by the library, all expenditures made by the library and the balance of funds available. The annual report shall also include an analysis of the state and condition of the library and shall be sent to the municipal governing body. (d) A certified audit of the library board of trustees shall be performed annually as required by N.J.S.A. 40A:5-4 et seq. and described in N.J.A.C. 5:30-6.1. In some cases all budget appropriations, fines, fees and all other income of the library are retained in the custody of the municipal treasurer in an account reserved for the library and disbursed by the municipal treasurer after approval by the board of trustees of the free public library. If the municipal audit includes a thorough audit of the library\x92s finances, including demonstration that the library board of trustees duly authorized all expenditures, then the municipal audit will meet this requirement.

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