In Mathesius v. Mercer County Improvement Authority, 177 N.J. Super. 626, 427 A.2d 608 (App.Div.1981), the Appellate Division reviewed an attempt by the Mercer County Freeholder Board, through the Administrative Code, to appoint two of its members to the County Improvement Authority. Id. at 636, 427 A.2d 608. Relying on N.J.S.A. 40A:9-23, the Court held that the offices were incompatible due to the Board's legislative control over the policy and monetary decisions affecting the Authority. Ibid.