Former Board Member Questions Audit Timing; Business Administrator Defends Process

Nicholas Mistretta

At the January 6 Montgomery Township Board of Education meeting, a former board member used the public comment period to question how and when the district’s annual financial audit was handled—prompting a detailed response from Business Administrator Andrew Italiano.

Skillman resident and former board member Joanna Filak congratulated the newly seated board before turning to concerns about the district’s 2024–25 audit timeline. Filak cited a November 25 New Jersey Department of Education (NJDOE) notice on audit filing deadlines, noting that the standard deadline for district audit submissions was December 5, 2025, with extensions only granted to districts requiring a special federal compliance supplement.

Filak stated that Montgomery’s audit report was signed and filed by that original December 5 deadline, which, in her view, indicated that the report was complete and did not require an extension. On that basis, she argued that the report should have been shared with the board and publicly presented by the auditor at the December board meeting.

Filak then referenced the December 9 Audit Committee meeting, where she said both the auditor and Italiano reportedly stated that the audit was not ready, required an extension, and therefore would not be presented in December.

“Based on the Department of Education filing confirmation, it appears that the board was provided false information regarding the status of the audit report and that the audit report was filed with the state prior to the board approval or review,” Filak told the board. She went on to pose several questions:

• Why was inaccurate information about the audit’s readiness shared with the Audit Committee?
• Why was the report filed without prior board approval?
• Why was the auditor’s presentation postponed if the report had been completed and submitted?

Filak’s remarks concluded when her allotted three minutes expired, in accordance with the board’s public comment time limit.

After public comment was closed, Italiano responded from the dais, first confirming that the earlier vote count on an agenda item—about which Filak had briefly asked at the beginning of her comments—was correct.

He then addressed the audit questions, stating that while documents were uploaded to the state’s electronic system by the December 5 statutory deadline, that submission did not represent a finalized audit.

“It was not a finalized audit report,” Italiano said, explaining that the district’s auditor had advised that federal single-audit components were not yet complete or available in time for the December agenda. He noted that the auditor had discussed this at the Audit Committee and that those points were reflected when the committee’s notes were presented at the December board meeting.

“It was done completely by the board’s auditor,” Italiano said, adding that he believed the process had followed required procedures.

Board President Patrick Todd then clarified that the audit report will be brought to the board for formal action later this month. According to Todd and Italiano, the report is scheduled to be voted on at the January 27 board meeting, with the auditor present to provide a public presentation and answer questions. Board members were told they would receive the report in advance of that meeting.

Dr. Ting Wang asked when last year’s audit had been provided to the board, noting that this was her first time receiving the report in January. Italiano replied that he did not recall the specific email timing from late 2024 but said that, as in prior years, the report would be distributed before the meeting at which it is approved.

To view entire BOE meeting click here.

Photo Credit: Nicholas Mistretta/headlinenewsmontgomery.com