Requires State Auditor to conduct performance audits of certain school districts.

This bill requires New Jersey's State Auditor to conduct performance audits of a random sample of school districts to examine how public funds were used during the COVID-19 pandemic. The audits will focus on fiscal operations from March 2020 through the end of the 2020-2021 school year, checking for cost savings, best practices, and any misuse of funds across districts in northern, central, and southern regions that used different teaching methods like remote, hybrid, or in-person instruction. Results will be reported to state officials and posted online, with copies sent to each school district's board of education.