Establishes timelines for review and approval by Commissioner of Education of annual certified audits submitted by approved private schools for students with disabilities.

This bill establishes strict timelines for the New Jersey Commissioner of Education to review and act on annual audits submitted by approved private schools serving students with disabilities (APSSDs). Specifically, the Commissioner must issue any review findings, adjustments, or penalties within seven years of an audit's submission date for audits submitted after the bill's effective date, or within seven years of submission or two years after the bill's effective date (whichever is later) for older audits. If the Commissioner misses these deadlines, the audit is automatically approved for all purposes. This addresses current delays - sometimes exceeding 20 years - that disrupt budgeting for APSSDs and sending school districts, ensuring timely accountability and fairness.