Audit 300616

Finding 2023-001 Untimely Submission of Reports Identification of the Federal and State Program: Assistance Listing Number: 21.023 Program Name: Eviction Diversion Initiative (EDI), Comprehensive Eviction Defense & Diversion (CEDD) Federal Agency: U.S. Department of the Treasury, passed through NJ State Department of Community Affairs Assistance Listing Number: 93.086 Program Name: Healthy Marriage Promotion and Responsible Fatherhood Grants (Fatherhood) Federal Agency: U.S. Department of Health and Human Services State Agency: State of New Jersey, Department of Children and Families Program Name: Passaic and Camden County Women’s Center Federal/State Award Year: 2023 Finding Type: Significant Deficiency Compliance Requirement: Reporting Questioned Costs: $0 Criteria Per the EDI and CEDD contracts, the grantee is required to submit quarterly programmatic reports by the 15th calendar day of the month following the end of the quarter to the State of New Jersey. Per the Fatherhood contract, the grantee is required to submit quarterly programmatic reports by the 30th calendar day of the month following the end of the quarter to the State of New Jersey. Per the State of New Jersey 23GNLW and 23FFLW contracts, the quarterly expenditure report was due 30 days after the end of the quarter. Condition and Context For a sample of 16 reports tested, we noted that 10 of the reports were submitted past the required deadline as noted in the table below. The sample was not intended to be, and was not, a statistically valid sample.Cause The Organization had turnover in staff and required additional time to complete the filings completely and accurately. Effect or Potential Effect The Organization is not in compliance with the timeliness of reporting requirements of the funding agencies. Funds may be held or not disbursed timely from the funding source due to the late filing of reports, which could result in cash flow problems for the Organization. Recommendation The Organization should evaluate its finance department and increase resources as necessary to aid in compliance and implement internal controls to facilitate timely filings of reports. Views of Responsible Officials The Organization plans to reorganize job duties and increase staff in the finance department to assist in the preparation of quarterly fiscal and programmatic reports to file on a timely basis. This was a result of staff turnover which created delays in filing complete and accurate reports.

Finding 2023-001 Untimely Submission of Reports Identification of the Federal and State Program: Assistance Listing Number: 21.023 Program Name: Eviction Diversion Initiative (EDI), Comprehensive Eviction Defense & Diversion (CEDD) Federal Agency: U.S. Department of the Treasury, passed through NJ State Department of Community Affairs Assistance Listing Number: 93.086 Program Name: Healthy Marriage Promotion and Responsible Fatherhood Grants (Fatherhood) Federal Agency: U.S. Department of Health and Human Services State Agency: State of New Jersey, Department of Children and Families Program Name: Passaic and Camden County Women’s Center Federal/State Award Year: 2023 Finding Type: Significant Deficiency Compliance Requirement: Reporting Questioned Costs: $0 Criteria Per the EDI and CEDD contracts, the grantee is required to submit quarterly programmatic reports by the 15th calendar day of the month following the end of the quarter to the State of New Jersey. Per the Fatherhood contract, the grantee is required to submit quarterly programmatic reports by the 30th calendar day of the month following the end of the quarter to the State of New Jersey. Per the State of New Jersey 23GNLW and 23FFLW contracts, the quarterly expenditure report was due 30 days after the end of the quarter. Condition and Context For a sample of 16 reports tested, we noted that 10 of the reports were submitted past the required deadline as noted in the table below. The sample was not intended to be, and was not, a statistically valid sample.Cause The Organization had turnover in staff and required additional time to complete the filings completely and accurately. Effect or Potential Effect The Organization is not in compliance with the timeliness of reporting requirements of the funding agencies. Funds may be held or not disbursed timely from the funding source due to the late filing of reports, which could result in cash flow problems for the Organization. Recommendation The Organization should evaluate its finance department and increase resources as necessary to aid in compliance and implement internal controls to facilitate timely filings of reports. Views of Responsible Officials The Organization plans to reorganize job duties and increase staff in the finance department to assist in the preparation of quarterly fiscal and programmatic reports to file on a timely basis. This was a result of staff turnover which created delays in filing complete and accurate reports.

Finding 2023-001 Untimely Submission of Reports Identification of the Federal and State Program: Assistance Listing Number: 21.023 Program Name: Eviction Diversion Initiative (EDI), Comprehensive Eviction Defense & Diversion (CEDD) Federal Agency: U.S. Department of the Treasury, passed through NJ State Department of Community Affairs Assistance Listing Number: 93.086 Program Name: Healthy Marriage Promotion and Responsible Fatherhood Grants (Fatherhood) Federal Agency: U.S. Department of Health and Human Services State Agency: State of New Jersey, Department of Children and Families Program Name: Passaic and Camden County Women’s Center Federal/State Award Year: 2023 Finding Type: Significant Deficiency Compliance Requirement: Reporting Questioned Costs: $0 Criteria Per the EDI and CEDD contracts, the grantee is required to submit quarterly programmatic reports by the 15th calendar day of the month following the end of the quarter to the State of New Jersey. Per the Fatherhood contract, the grantee is required to submit quarterly programmatic reports by the 30th calendar day of the month following the end of the quarter to the State of New Jersey. Per the State of New Jersey 23GNLW and 23FFLW contracts, the quarterly expenditure report was due 30 days after the end of the quarter. Condition and Context For a sample of 16 reports tested, we noted that 10 of the reports were submitted past the required deadline as noted in the table below. The sample was not intended to be, and was not, a statistically valid sample.Cause The Organization had turnover in staff and required additional time to complete the filings completely and accurately. Effect or Potential Effect The Organization is not in compliance with the timeliness of reporting requirements of the funding agencies. Funds may be held or not disbursed timely from the funding source due to the late filing of reports, which could result in cash flow problems for the Organization. Recommendation The Organization should evaluate its finance department and increase resources as necessary to aid in compliance and implement internal controls to facilitate timely filings of reports. Views of Responsible Officials The Organization plans to reorganize job duties and increase staff in the finance department to assist in the preparation of quarterly fiscal and programmatic reports to file on a timely basis. This was a result of staff turnover which created delays in filing complete and accurate reports.

Finding 2023-001 Untimely Submission of Reports Identification of the Federal and State Program: Assistance Listing Number: 21.023 Program Name: Eviction Diversion Initiative (EDI), Comprehensive Eviction Defense & Diversion (CEDD) Federal Agency: U.S. Department of the Treasury, passed through NJ State Department of Community Affairs Assistance Listing Number: 93.086 Program Name: Healthy Marriage Promotion and Responsible Fatherhood Grants (Fatherhood) Federal Agency: U.S. Department of Health and Human Services State Agency: State of New Jersey, Department of Children and Families Program Name: Passaic and Camden County Women’s Center Federal/State Award Year: 2023 Finding Type: Significant Deficiency Compliance Requirement: Reporting Questioned Costs: $0 Criteria Per the EDI and CEDD contracts, the grantee is required to submit quarterly programmatic reports by the 15th calendar day of the month following the end of the quarter to the State of New Jersey. Per the Fatherhood contract, the grantee is required to submit quarterly programmatic reports by the 30th calendar day of the month following the end of the quarter to the State of New Jersey. Per the State of New Jersey 23GNLW and 23FFLW contracts, the quarterly expenditure report was due 30 days after the end of the quarter. Condition and Context For a sample of 16 reports tested, we noted that 10 of the reports were submitted past the required deadline as noted in the table below. The sample was not intended to be, and was not, a statistically valid sample.Cause The Organization had turnover in staff and required additional time to complete the filings completely and accurately. Effect or Potential Effect The Organization is not in compliance with the timeliness of reporting requirements of the funding agencies. Funds may be held or not disbursed timely from the funding source due to the late filing of reports, which could result in cash flow problems for the Organization. Recommendation The Organization should evaluate its finance department and increase resources as necessary to aid in compliance and implement internal controls to facilitate timely filings of reports. Views of Responsible Officials The Organization plans to reorganize job duties and increase staff in the finance department to assist in the preparation of quarterly fiscal and programmatic reports to file on a timely basis. This was a result of staff turnover which created delays in filing complete and accurate reports.

Finding 2023-001 Untimely Submission of Reports Identification of the Federal and State Program: Assistance Listing Number: 21.023 Program Name: Eviction Diversion Initiative (EDI), Comprehensive Eviction Defense & Diversion (CEDD) Federal Agency: U.S. Department of the Treasury, passed through NJ State Department of Community Affairs Assistance Listing Number: 93.086 Program Name: Healthy Marriage Promotion and Responsible Fatherhood Grants (Fatherhood) Federal Agency: U.S. Department of Health and Human Services State Agency: State of New Jersey, Department of Children and Families Program Name: Passaic and Camden County Women’s Center Federal/State Award Year: 2023 Finding Type: Significant Deficiency Compliance Requirement: Reporting Questioned Costs: $0 Criteria Per the EDI and CEDD contracts, the grantee is required to submit quarterly programmatic reports by the 15th calendar day of the month following the end of the quarter to the State of New Jersey. Per the Fatherhood contract, the grantee is required to submit quarterly programmatic reports by the 30th calendar day of the month following the end of the quarter to the State of New Jersey. Per the State of New Jersey 23GNLW and 23FFLW contracts, the quarterly expenditure report was due 30 days after the end of the quarter. Condition and Context For a sample of 16 reports tested, we noted that 10 of the reports were submitted past the required deadline as noted in the table below. The sample was not intended to be, and was not, a statistically valid sample.Cause The Organization had turnover in staff and required additional time to complete the filings completely and accurately. Effect or Potential Effect The Organization is not in compliance with the timeliness of reporting requirements of the funding agencies. Funds may be held or not disbursed timely from the funding source due to the late filing of reports, which could result in cash flow problems for the Organization. Recommendation The Organization should evaluate its finance department and increase resources as necessary to aid in compliance and implement internal controls to facilitate timely filings of reports. Views of Responsible Officials The Organization plans to reorganize job duties and increase staff in the finance department to assist in the preparation of quarterly fiscal and programmatic reports to file on a timely basis. This was a result of staff turnover which created delays in filing complete and accurate reports.

Finding 2023-001 Untimely Submission of Reports Identification of the Federal and State Program: Assistance Listing Number: 21.023 Program Name: Eviction Diversion Initiative (EDI), Comprehensive Eviction Defense & Diversion (CEDD) Federal Agency: U.S. Department of the Treasury, passed through NJ State Department of Community Affairs Assistance Listing Number: 93.086 Program Name: Healthy Marriage Promotion and Responsible Fatherhood Grants (Fatherhood) Federal Agency: U.S. Department of Health and Human Services State Agency: State of New Jersey, Department of Children and Families Program Name: Passaic and Camden County Women’s Center Federal/State Award Year: 2023 Finding Type: Significant Deficiency Compliance Requirement: Reporting Questioned Costs: $0 Criteria Per the EDI and CEDD contracts, the grantee is required to submit quarterly programmatic reports by the 15th calendar day of the month following the end of the quarter to the State of New Jersey. Per the Fatherhood contract, the grantee is required to submit quarterly programmatic reports by the 30th calendar day of the month following the end of the quarter to the State of New Jersey. Per the State of New Jersey 23GNLW and 23FFLW contracts, the quarterly expenditure report was due 30 days after the end of the quarter. Condition and Context For a sample of 16 reports tested, we noted that 10 of the reports were submitted past the required deadline as noted in the table below. The sample was not intended to be, and was not, a statistically valid sample.Cause The Organization had turnover in staff and required additional time to complete the filings completely and accurately. Effect or Potential Effect The Organization is not in compliance with the timeliness of reporting requirements of the funding agencies. Funds may be held or not disbursed timely from the funding source due to the late filing of reports, which could result in cash flow problems for the Organization. Recommendation The Organization should evaluate its finance department and increase resources as necessary to aid in compliance and implement internal controls to facilitate timely filings of reports. Views of Responsible Officials The Organization plans to reorganize job duties and increase staff in the finance department to assist in the preparation of quarterly fiscal and programmatic reports to file on a timely basis. This was a result of staff turnover which created delays in filing complete and accurate reports.

Finding 2023-001 Untimely Submission of Reports Identification of the Federal and State Program: Assistance Listing Number: 21.023 Program Name: Eviction Diversion Initiative (EDI), Comprehensive Eviction Defense & Diversion (CEDD) Federal Agency: U.S. Department of the Treasury, passed through NJ State Department of Community Affairs Assistance Listing Number: 93.086 Program Name: Healthy Marriage Promotion and Responsible Fatherhood Grants (Fatherhood) Federal Agency: U.S. Department of Health and Human Services State Agency: State of New Jersey, Department of Children and Families Program Name: Passaic and Camden County Women’s Center Federal/State Award Year: 2023 Finding Type: Significant Deficiency Compliance Requirement: Reporting Questioned Costs: $0 Criteria Per the EDI and CEDD contracts, the grantee is required to submit quarterly programmatic reports by the 15th calendar day of the month following the end of the quarter to the State of New Jersey. Per the Fatherhood contract, the grantee is required to submit quarterly programmatic reports by the 30th calendar day of the month following the end of the quarter to the State of New Jersey. Per the State of New Jersey 23GNLW and 23FFLW contracts, the quarterly expenditure report was due 30 days after the end of the quarter. Condition and Context For a sample of 16 reports tested, we noted that 10 of the reports were submitted past the required deadline as noted in the table below. The sample was not intended to be, and was not, a statistically valid sample.Cause The Organization had turnover in staff and required additional time to complete the filings completely and accurately. Effect or Potential Effect The Organization is not in compliance with the timeliness of reporting requirements of the funding agencies. Funds may be held or not disbursed timely from the funding source due to the late filing of reports, which could result in cash flow problems for the Organization. Recommendation The Organization should evaluate its finance department and increase resources as necessary to aid in compliance and implement internal controls to facilitate timely filings of reports. Views of Responsible Officials The Organization plans to reorganize job duties and increase staff in the finance department to assist in the preparation of quarterly fiscal and programmatic reports to file on a timely basis. This was a result of staff turnover which created delays in filing complete and accurate reports.

Finding 2023-001 Untimely Submission of Reports Identification of the Federal and State Program: Assistance Listing Number: 21.023 Program Name: Eviction Diversion Initiative (EDI), Comprehensive Eviction Defense & Diversion (CEDD) Federal Agency: U.S. Department of the Treasury, passed through NJ State Department of Community Affairs Assistance Listing Number: 93.086 Program Name: Healthy Marriage Promotion and Responsible Fatherhood Grants (Fatherhood) Federal Agency: U.S. Department of Health and Human Services State Agency: State of New Jersey, Department of Children and Families Program Name: Passaic and Camden County Women’s Center Federal/State Award Year: 2023 Finding Type: Significant Deficiency Compliance Requirement: Reporting Questioned Costs: $0 Criteria Per the EDI and CEDD contracts, the grantee is required to submit quarterly programmatic reports by the 15th calendar day of the month following the end of the quarter to the State of New Jersey. Per the Fatherhood contract, the grantee is required to submit quarterly programmatic reports by the 30th calendar day of the month following the end of the quarter to the State of New Jersey. Per the State of New Jersey 23GNLW and 23FFLW contracts, the quarterly expenditure report was due 30 days after the end of the quarter. Condition and Context For a sample of 16 reports tested, we noted that 10 of the reports were submitted past the required deadline as noted in the table below. The sample was not intended to be, and was not, a statistically valid sample.Cause The Organization had turnover in staff and required additional time to complete the filings completely and accurately. Effect or Potential Effect The Organization is not in compliance with the timeliness of reporting requirements of the funding agencies. Funds may be held or not disbursed timely from the funding source due to the late filing of reports, which could result in cash flow problems for the Organization. Recommendation The Organization should evaluate its finance department and increase resources as necessary to aid in compliance and implement internal controls to facilitate timely filings of reports. Views of Responsible Officials The Organization plans to reorganize job duties and increase staff in the finance department to assist in the preparation of quarterly fiscal and programmatic reports to file on a timely basis. This was a result of staff turnover which created delays in filing complete and accurate reports.