Summary of 2025 audit report of the Township of South Brunswick

as required by N.J.S. 40A:5-7

Recommendations

December 31, 2025

We suggest the following:

The Township strengthen controls over the monitoring and reconciliation of payroll agency accounts, budgetary appropriations, reserves, grants and improvement authorizations to identify and address potential overexpenditures prior to the processing of a transaction that would result in spending above authorized amounts.

Procedures be implemented to reconcile the subsidiary ledgers with the general ledger on a monthly basis and review old grant receivable and reserves for collections, spending or cancelling balances.

All interfund balances be liquidated prior to year end.

Purchase orders be prepared and approved, and the related funds encumbered, prior to ordering goods or authorizing services.

The Township review departmental cash handling procedures and clarify responsibility for each assigned change fund. Department personnel should be informed of the fund’s existence and purpose, and change funds should be counted periodically and reconciled to their authorized amounts. Management should also review departmental “exact change only” practices for consistency with Township policy and the availability of assigned change funds.

The above summary was prepared from the report of audit of the Township of South Brunswick for the year ended December 31, 2025.  This report of audit, submitted by Scott A. Clelland., Registered Municipal Accountant, representing PKF O’Connor Davies, LLP, is on file at the Township Clerk’s Office and may be inspected by any interested person.

Barbara Nyitrai

Township Clerk