New Jersey Statutes Title 52. State Government, Departments and Officers 52 § 15C-7

a. establish a full-time program of audit and performance review, in accordance with section 8 of this act,  1 designed to provide increased accountability, integrity, and oversight of the Executive branch of State government, including all entities exercising executive branch authority, public institutions of higher education, independent State authorities, units of local government and boards of education; and

b. audit and monitor the process of soliciting proposals for, and the process of awarding, contracts made by the Executive branch of State government, including all entities exercising executive branch authority, public institutions of higher education, independent State authorities, units of local government and boards of education that involve a significant consideration or expenditure of funds or are comprised of complex or unique components, or both, as determined by the State Comptroller; provided however, for the purposes of the duties of the Office of the State Comptroller, “contract” or “contracts” shall not include public employer-employee labor collective bargaining agreements.