NJ S990

Expands the State Auditor's duties to include conducting unannounced performance audits of State or State-supported agency programs upon request from any legislator, examining economy, efficiency, and effectiveness consistent with Government Auditing Standards.

Creates an eight-member Performance Audit Committee of public members appointed by legislative leadership (two each by the Senate President, Senate Minority Leader, Assembly Speaker, and Assembly Minority Leader) to assist with audits.

Committee members must have education and experience in accounting, economics, or business administration, serve two-year terms without compensation but with expense reimbursement, and may not hold other public office.

Requires the State Auditor to provide written explanation within 30 days if a requested audit is deemed unfeasible, with disputes referred to the Legislative Services Commission for final determination.

Permits the State Auditor to initiate performance audits independently with approval from the Legislative Services Commission.