Resident questions timing of audit documents; auditors explain fieldwork schedule

Bob Andorn, a Worcester Township resident, asked the board during public comment on June 18 for clarification about the audit’s preparation, timing, and availability of documents, noting discrepancies between dates on the township website and documents in the meeting packet. The board had opened public comment and recorded that there were no other speakers before the question.

Anastacia Devlin, CPA with B. Bergdahl and Company, responded that substantive audit work typically begins after the books are closed and that some fieldwork and testing often start in December; she also noted the use of external confirmations with entities such as Berkheimer and state grantors to verify revenues. When asked to explain the limits of audit assurance, Devlin said audits provide "reasonable assurance," using sampling, data analytics, and risk-based testing rather than reviewing every transaction. Chair Rick DeLello advised that residents with additional questions could route them through the Township office for follow-up.