Why Does the State of NJ Have Our Audit Report Before The Presentation to Our Community & BOE ?

The disregard BHPSNJ Administration has for our Community Continues….

On January 18th, Shauna informed the community that the District was late on its Audit. She also cited N.J.A.C. 18A:23-5 which states:

Within 30 days following the receipt of the report of the annual Audit the board of education of the district shall, at a regularly scheduled public meeting, cause the recommendations of the auditor to be read and to be discussed and the discussion duly noted on the minutes of said board.

Shauna’s article also points out:

The State DOE also requires the Audit to be filed with the Commissioner within five days of presentation to the BOE. 

Yesterday, BHCW sent an email to the BOE, County Superintendent and DOE:

We received the following reply from Ms. Akiri:

Thanks for sharing this info. We received the audit report on 1.26.2024 from the business adminstrator however there was NO separate presentation that I was invited to involving the auditor or the administrator. (We received it after the deadline to submit to the state)

I believe we are late in audit submission to NJ DOE Commissioner based on statute below:

On January 16, 2024, Governor Murphy signed Assembly Bill Number 4033 into law (P.L.2023, c.305) which extends the deadline for completion of a school district’s annual audit.

The new law now states that every school district must complete the annual audit of the school district’s accounts and financial transactions no later than January 10th for the 2022-23 and 2023-24 school years. This means that the 2022-23 audit must be completed by January 10, 2024 and the 2023-24 audit must be completed by January 10, 2025.Additionally, the due date for the audit summary or AudSum is changed to January 1st for both the 2022-23 and 2023-24 school years. Due dates for submission to the NJDOE for the Audsum are now on or before January 1, 2024 for the 2022-23 school year and on or before January 1, 2025 for the 2023-24 school year. All school districts must submit the completed audit to the NJDOE on or before January 15th for the 2022-23 and 2023-24 school year.

Unsure of the impact of this late audit report submission on QSAC score for this year. The concern was raised but yet to hear a response.

I recently learned that there would be a public presentation to the board at a special board meeting on Feb 13, 2024 from the BHPS social media (see below). I did not receive a formal communication as a Board Member concerning the agenda for February 13, 2024. https://www.facebook.com/share/p/NSyuUQtjUVeV6S1a/?mibextid=WC7FNe

Some relevant state statutes and Governors message which points out why it is important for Boards to have this information during Budget development time.

2022 New Jersey Revised Statutes
Title 18A – Education
Section 18A:23-5 – Meeting of board; discussion of report

Universal Citation: NJ Rev Stat § 18A:23-5 (2022)

18A:23-5. Meeting of board; discussion of report

Within 30 days following the receipt of the report of the annual audit the board of education of the district shall, at a regularly scheduled public meeting, cause the recommendations of the auditor to be read and to be discussed and the discussion duly noted on the minutes of said board.

L.1967, c.271.

2022 New Jersey Revised Statutes
Title 18A – Education
Section 18A:23-3 – Filing; summary of recommendations; publication

Universal Citation: NJ Rev Stat § 18A:23-3 (2022)

18A:23-3. Filing; summary of recommendations; publication

The report of each annual audit shall be filed, by the public school accountant making the same, with his recommendations with the board of education of the district, and such accountant shall within 5 days thereafter file two duplicate copies thereof certified under his signature in the office of the commissioner. The commissioner annually shall publish a summary of such recommendations as made for each school district and the steps which have been taken in each district for their implementation.

L.1967, c.271; amended by L.1975, c. 212, s. 32, eff. July 1, 1976.

Governor Murphy’s veto message

Related Articles:

Minutia Matters- Especially Audits

BHPSNJ 2024 Budget Prep Part 1