MARC LARKINS, ETC. VS. GEORGE J. SOLTER, JR., ET AL. A-2573-15T2The legal issue on appeal is whether the State Comptroller is obligated to disclose his reasons for selecting the North Bergen Board of Education for a performance audit before commencing the audit. We held that N.J.S.A. 52:15C-1 to -24 (the Act) does not impose any such requirement. To hold otherwise would undermine the purpose of the Act; render meaningless an auditee's unambiguous statutory obligation to provide full assistance and cooperation with any audit; and unduly delay the conduct of audits.