APPENDIX B

This report was prepared for the Office of the State Auditor

Table of Contents

Acknowledgement

This report was prepared for the

Office of the State Auditor, Diana DiZoglio,

by Dr. George Chichirau, Supervising Policy Research Analyst

for the Division of Local Mandates

with support from

the Executive Team, the Editing Assistance Unit, the Communications Team, and the DLM Team

Date published: April 30, 2024

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