Requires Division of Local Government Services to perform audits of certain shared services agreements and authorities.

This bill requires New Jersey's Division of Local Government Services to audit certain shared services agreements and authorities used by local governments. It mandates audits based on annual spending: yearly for agreements over $10 million, every two years for $2-10 million, and every 30 months for under $2 million. The division must hire a certified public accountant, submit results to the Local Finance Board, and publish all findings online. The bill directly affects municipalities and regional authorities operating under three specific state laws governing shared services. It establishes a clear audit schedule and public transparency requirement without altering existing shared services programs.