Requires State Auditor to conduct performance audits of certain school districts.

This bill requires New Jersey's State Auditor to conduct performance audits of school districts to examine how public funds were used during the COVID-19 pandemic (March 2020-June 2021). It mandates audits of randomly selected districts across all regions of the state and representing different instruction models (fully remote, hybrid, in-person), focusing on fiscal operations, adherence to best practices, and cost-saving measures. The audits will assess whether districts properly safeguarded pandemic-related funds and implemented meaningful savings. The State Auditor must report findings to the Governor, Legislature, education officials, school boards, and post the reports online.