Expands duties of State Auditor to include performance audits at request of legislator; establishes Performance Audit Committee, consisting of eight public members, to help conduct performance audits.

S 561 requires New Jersey's State Auditor to conduct performance audits of state agency programs at the request of any legislator. These audits examine a program's economy, efficiency, and effectiveness without advance notice to the agency, expanding the Auditor's duties beyond existing financial audits. The bill creates an eight-member "Performance Audit Committee" composed of public members (appointed by legislative leaders based on accounting/business expertise) to assist the Auditor. If the Auditor deems a request unfeasible, they must provide a written explanation within 30 days, with unresolved disputes referred to the Legislative Services Commission for final decision. This bill directly affects state agencies subject to audits and legislators who may request them.