New Jersey 2022-2023 Regular Session

New Jersey Senate Bill S923

Introduced
1/31/22  

Caption

Expands duties of State Auditor to include performance audits at request of legislator; establishes Performance Audit Committee, consisting of eight public members, to help conduct performance audits.

Impact

This bill represents a significant shift in the auditing process for state programs. By mandating performance audits that will be conducted without prior notice to the agencies being audited, S923 aims to uncover the true efficacy of state-funded programs. The bill would not only enhance the oversight capabilities of the legislature but also align New Jersey's auditing practices with those of other states that employ similar performance audit frameworks. Advocates argue that engaging in these audits will ultimately lead to improved public services through better resource allocation.

Summary

Senate Bill S923, introduced in New Jersey's 220th Legislature, aims to expand the duties of the State Auditor to include performance audits at the request of legislators. This legislative move reflects an intent to enhance accountability within state-supported programs by allowing for independent evaluations of their economy, efficiency, and effectiveness. The bill proposes the establishment of a Performance Audit Committee, consisting of eight public members who will assist the State Auditor in conducting these audits. This change is designed to foster greater transparency and responsiveness in state spending and program execution.

Contention

However, the introduction of S923 has also raised concerns. Critics argue that the unannounced nature of performance audits could disrupt the operations of state agencies and lead to tensions between the executive and legislative branches. Additionally, there are discussions regarding the potential strain on the resources of the State Auditor's office and the new Performance Audit Committee, especially regarding their capacity to handle numerous audits efficiently. There are also discussions about how these audits might be perceived, whether as constructive oversight or politically motivated interventions.

Governance

Overall, S923 signifies a move towards tighter legislative control over state programs and an increased commitment to ensuring their effectiveness. By facilitating a system where legislators can prompt audits, the bill strengthens checks and balances within New Jersey's government, thereby enhancing the ability of elected officials to respond to constituents about how public funds are being utilized and the performance of various state programs.

Companion Bills

NJ A2112

Same As Expands duties of State Auditor to include performance audits at request of legislator; establishes Performance Audit Committee, consisting of eight public members, to help conduct performance audits.

Previously Filed As

NJ S561

Expands duties of State Auditor to include performance audits at request of legislator; establishes Performance Audit Committee, consisting of eight public members, to help conduct performance audits.

NJ A2112

Expands duties of State Auditor to include performance audits at request of legislator; establishes Performance Audit Committee, consisting of eight public members, to help conduct performance audits.

NJ A992

Expands duties of State Auditor to include performance audits at request of legislator; establishes Performance Audit Committee, consisting of eight public members, to help conduct performance audits.

NJ SB1323

Performance audits; auditor general

NJ A3574

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

NJ S0433

Requires the auditor general to conduct performance audits of all state agencies.

NJ H5880

Requires the auditor general to conduct performance audits of all state agencies.

NJ A3215

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

NJ SCR98

Request the legislative auditor to conduct performance audits on statutory dedications.

NJ S932

Expands audit powers of State Auditor; requires online publication of certain materials; requires performance review audits of certain business incentive programs.

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