Requires eligibility checklist and audit for enrollment in PERS of certain public employees who provide professional services; imposes fine on certifying officer or supervisor for ineligible enrollments.

This bill requires certifying officers to complete a detailed eligibility checklist for public employees enrolled in New Jersey's Public Employees' Retirement System (PERS) who provide professional services as attorneys, engineers, accountants, auditors, physicians, or architects. The checklist, based on the IRS employee test, verifies that these workers are employees (not independent contractors) and must include supporting documents like position resolutions and appointment records. The bill mandates a retirement system audit program to review all such enrollments within 60 days of enactment, with initial focus on existing enrollments. Certifying officers or supervisors who knowingly enroll ineligible employees face escalating fines: $1,000 for the first violation, $2,500 for a second within 10 years, and $5,000 for subsequent violations.