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 entered into by municipalities. It mandates audits based on annual spending: annually for agreements over $10 million, every two years for $2-10 million, and every 30 months for under $2 million. The Division must employ a licensed CPA for these audits, submit results to the Local Finance Board, and publish findings online. This directly affects municipalities using shared services under the Uniform Shared Services Act (2007), Municipal Energy Authority Act (2015), and Regional Rehabilitation Authority Act (2023).