NJ A4772

State Auditor must conduct performance audits on a random sample of school districts to identify cost savings and fraudulent uses of public funds related to the COVID-19 public health emergency

Audits must cover fiscal operations from March 2020 through the end of the 2020-2021 school year

Sample must include districts from northern, central, and southern regions of New Jersey, representing all instruction modes used during the pandemic (fully remote, hybrid, and fully in-person)

Audits must evaluate whether districts followed best practices for COVID-related public fund use and implemented meaningful cost-saving measures

State Auditor must submit a summary report to the Governor, Legislature, Commissioner of Education, education committees, all school boards, and post it publicly on the State Auditor's website