FAC Explorer

Audit 18164

FY End
2022-12-31
Total Expended
$922,084
Findings
2
Programs
11
Organization: Jewish Family Service Agency of Central New Jersey (NJ)
Year: 2022 Accepted: 2023-09-17
Auditor: Wilkin and Guttenplan PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12559 2022-001 Material Weakness - E
589001 2022-001 Material Weakness - E

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $223,031 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $201,190 - 0
97.024 Emergency Food and Shelter National Board Program $112,474 Yes 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $88,048 - 0
93.667 Social Services Block Grant $65,000 Yes 1
93.569 Community Services Block Grant $61,869 Yes 0
97.008 Non-Profit Security Program $46,926 - 0
94.017 Senior Demonstration Program $36,445 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $31,580 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $25,767 - 0
14.218 Community Development Block Grants/entitlement Grants $20,370 - 0

Contacts

Name Title Type
C549G7KJCBF8 Susy Berk Auditee
9083528375 Bryan Saftlas Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: Expenditures reported on the schedules are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principlescontained in the Uniform Guidance and Cost Principles for Non-profit Organizationsand NJ compliance 15-08, wherein certain types of expenditures are not allowableor are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. JFS provided no federal or state awards to subrecipients during the year.
Title: Relationship to Federal and State Financial Reports Accounting Policies: Expenditures reported on the schedules are reported on the accrual basis ofaccounting. Such expenditures are recognized following the cost principlescontained in the Uniform Guidance and Cost Principles for Non-profit Organizationsand NJ compliance 15-08, wherein certain types of expenditures are not allowableor are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The regulations and guidelines governing the preparation of federal and statefinancial reports vary by agency and among programs administered by the sameagency. Accordingly, the amounts reported in the federal and state financialreports do not necessarily agree with the amounts in the accompanying schedulesof expenditures of federal and state awards, which is prepared on the accrual basisof accounting explained in Note 2.

Finding Details

Finding 2022-001
Federal Program: United States Department of Health and Human Services, Passed through the County of Union, Department of Human Services, Division on Aging - Home Health Services Criteria: Union County required clients to be residents of Union County who are 60 years of age or older and/or are receiving social security disability. These persons must fit the above criteria and fall within the Federal Poverty guidelines up to and including 185% as published in the Federal Registry, to receive home health services under the contract agreement. Condition: During our testing, 4 out of 5 clients selected for testing did not have income documentation within their client file. In addition, on July 26, 2022, Union County?s Division on Aging completed independent monitoring of the grant program. They identified 7 of the 10 clients selected did not have income supporting forms. Cause: Management was not aware of the grant requirement requiring annual income verification. Effect: JFS could have requested reimbursement from Union County for clients that were not eligible to receive services under the grant agreement. Questioned Costs: Contract Award: $65,000.
Finding 2022-001
Federal Program: United States Department of Health and Human Services, Passed through the County of Union, Department of Human Services, Division on Aging - Home Health Services Criteria: Union County required clients to be residents of Union County who are 60 years of age or older and/or are receiving social security disability. These persons must fit the above criteria and fall within the Federal Poverty guidelines up to and including 185% as published in the Federal Registry, to receive home health services under the contract agreement. Condition: During our testing, 4 out of 5 clients selected for testing did not have income documentation within their client file. In addition, on July 26, 2022, Union County?s Division on Aging completed independent monitoring of the grant program. They identified 7 of the 10 clients selected did not have income supporting forms. Cause: Management was not aware of the grant requirement requiring annual income verification. Effect: JFS could have requested reimbursement from Union County for clients that were not eligible to receive services under the grant agreement. Questioned Costs: Contract Award: $65,000.