FAC Explorer

Audit 308868

FY End
2021-12-31
Total Expended
$47.32M
Findings
6
Programs
7
Organization: Camden County Board of Social Services (NJ)
Year: 2021 Accepted: 2024-06-14
Auditor: Bowman & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400851 2021-003 Material Weakness Yes L
400852 2021-005 Material Weakness Yes C
400853 2021-004 Material Weakness Yes L
977293 2021-003 Material Weakness Yes L
977294 2021-005 Material Weakness Yes C
977295 2021-004 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $18.51M - 0
93.558 Temporary Assistance for Needy Families $15.52M Yes 1
93.778 Medical Assistance Program $8.32M Yes 1
93.563 Child Support Enforcement $2.93M - 0
93.667 Social Services Block Grant $1.87M Yes 1
96.006 Supplemental Security Income $166,441 - 0
93.767 Children's Health Insurance Program $6,576 - 0

Contacts

Name Title Type
C42GRZCM35J1 Paulette Konopka Auditee
8562258879 Michael Cesaro Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedules are reported on the cash basis of accounting as promulgated by the Division of Family Development, Department of Human Services, State of New Jersey. This basis of accounting is described in note 1 to the financial statements. Expenditures are reported for the year ended December 31, 2021 except for Temporary Assistance for Needy Families (TANF) Public Assistance (Assistance Listing No. 93.558) which are reported on a December 1 fiscal year end basis consistent with the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The CCBSS has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedules of expenditures of federal awards and state financial assistance (the “schedules”) include federal and state award activity of the Camden County Board of Social Services (hereafter referred to as the “CCBSS”) under programs of the federal government and state government for the year ended December 31, 2021. The CCBSS is defined in note 1 to the financial statements. The information in these schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid. All federal and state awards received directly from federal and state agencies, as well as federal awards and state financial assistance passed through other government agencies, are included on the schedules. Because these schedules present only a selected portion of the operations of the CCBSS, it is not intended to and does not present the financial position and changes in operations of the CCBSS.
Title: CLASSIFICATION OF FEDERAL AND STATE AWARD SPLIT Accounting Policies: Expenditures reported on the schedules are reported on the cash basis of accounting as promulgated by the Division of Family Development, Department of Human Services, State of New Jersey. This basis of accounting is described in note 1 to the financial statements. Expenditures are reported for the year ended December 31, 2021 except for Temporary Assistance for Needy Families (TANF) Public Assistance (Assistance Listing No. 93.558) which are reported on a December 1 fiscal year end basis consistent with the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The CCBSS has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Certain grant agreements and other communications from grantor indicates that the source of the funds include both federal and state awards. However, the awarding agency has not provided CCBSS with the amount of federal funds included. Because the state portion of the expenditures is not known, the full amount is included in the accompanying schedule of expenditures of federal awards.
Title: RELATIONSHIP TO FEDERAL AND STATE FINANCIAL REPORTS Accounting Policies: Expenditures reported on the schedules are reported on the cash basis of accounting as promulgated by the Division of Family Development, Department of Human Services, State of New Jersey. This basis of accounting is described in note 1 to the financial statements. Expenditures are reported for the year ended December 31, 2021 except for Temporary Assistance for Needy Families (TANF) Public Assistance (Assistance Listing No. 93.558) which are reported on a December 1 fiscal year end basis consistent with the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The CCBSS has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Amounts reported in the accompanying schedules agree with the amounts reported in the related federal and state financial reports.
Title: MAJOR PROGRAMS Accounting Policies: Expenditures reported on the schedules are reported on the cash basis of accounting as promulgated by the Division of Family Development, Department of Human Services, State of New Jersey. This basis of accounting is described in note 1 to the financial statements. Expenditures are reported for the year ended December 31, 2021 except for Temporary Assistance for Needy Families (TANF) Public Assistance (Assistance Listing No. 93.558) which are reported on a December 1 fiscal year end basis consistent with the basic financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and State of New Jersey Circular 15-08-OMB, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The CCBSS has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Major programs are identified in the Summary of Auditor's Results section of the Schedule of Findings and Questioned Costs.

Finding Details

Finding 2021-003
Information on the Federal Program U.S. Department of Health and Human Services (USDHHS) Passed through NJ Department of Human Services (NJDHS) Temporary Assistance to Needy Families (TANF) – Assistance Listing Number # 93.558 Criteria or Specific Requirement Compliance Requirement L – Reporting New Jersey Department of Human Services County Welfare Agency Accounting Manual (Ruling 12), Chapter 1, Section 1330 requires all unidentified differences on the bank reconciliations should be resolved and the required monthly reports should be corrected. Condition The Assistance and Clearing Fund bank reconciliations prepared through December 31, 2021 contained significant unidentified adjustments on the reconciliation that should be identified and the necessary adjustments should be made on the corresponding Division of Family Development reports. Questioned Costs None. Context As required by New Jersey Department of Human Services County Welfare Agency Accounting Manual (Ruling 12), Chapter 1, Section 1330, all unidentified differences on the bank reconciliations should be resolved. Effect or Potential Effect Errors or irregularities could develop and go undetected. In addition, the required monthly reporting may be incorrect. Cause Internal control weakness. Identification as a Repeat Finding Yes. Recommendation The Board of Social Services should research all unidentified adjustments on the bank reconciliations and make the necessary adjustments on the corresponding reports submitted to the Division of Family Development. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding 2021-005
Information on the Federal Program U.S. Department of Health and Human Services (USDHHS) Passed through NJ Department of Human Services (NJDHS) Title XX, Social Services Block Grant – Assistance Listing Number # 93.667 Criteria or Specific Requirement Compliance Requirement C – Cash Management New Jersey Department of Human Services County Welfare Agency Accounting Manual (Ruling 12), Chapter 1, Section 1330 requires all unidentified differences on the bank reconciliations should be resolved. Condition The Assistance and Clearing Fund bank reconciliations prepared through December 31, 2021 contained significant unidentified adjustments on the reconciliation that should be identified and the necessary adjustments should be made on the corresponding Division of Family Development reports. Questioned Costs None. Context As required by New Jersey Department of Human Services County Welfare Agency Accounting Manual (Ruling 12), Chapter 1, Section 1330, all unidentified differences on the bank reconciliations should be resolved. Effect or Potential Effect Errors or irregularities could develop and go undetected. In addition, the required monthly reporting may be incorrect. Cause Internal control weakness. Identification as a Repeat Finding Yes. Recommendation The Board of Social Services should research all unidentified adjustments on the bank reconciliations and make the necessary adjustments on the corresponding reports submitted to the Division of Family Development. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding 2021-004
Information on the Federal Program U.S. Department of Health and Human Services (USDHHS) Passed through NJ Department of Human Services (NJDHS) Title XIX, Medical Assistance Program - Medicaid Cluster Assistance Listing Number # 93.778 Criteria or Specific Requirement Compliance Requirement L – Reporting New Jersey Department of Human Services County Welfare Agency Accounting Manual (Ruling 12), Chapter 1, Section 1330 requires all unidentified differences on the bank reconciliations should be resolved and the required monthly reports should be corrected. Condition The Assistance and Clearing Fund bank reconciliations prepared through December 31, 2021 contained significant unidentified adjustments on the reconciliation that should be identified and the necessary adjustments should be made on the corresponding Division of Family Development reports. Questioned Costs None. Context As required by New Jersey Department of Human Services County Welfare Agency Accounting Manual (Ruling 12), Chapter 1, Section 1330, all unidentified differences on the bank reconciliations should be resolved. Effect or Potential Effect Errors or irregularities could develop and go undetected. In addition, the required monthly reporting may be incorrect. Cause Internal control weakness. Identification as a Repeat Finding Yes. Recommendation The Board of Social Services should research all unidentified adjustments on the bank reconciliations and make the necessary adjustments on the corresponding reports submitted to the Division of Family Development. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding 2021-003
Information on the Federal Program U.S. Department of Health and Human Services (USDHHS) Passed through NJ Department of Human Services (NJDHS) Temporary Assistance to Needy Families (TANF) – Assistance Listing Number # 93.558 Criteria or Specific Requirement Compliance Requirement L – Reporting New Jersey Department of Human Services County Welfare Agency Accounting Manual (Ruling 12), Chapter 1, Section 1330 requires all unidentified differences on the bank reconciliations should be resolved and the required monthly reports should be corrected. Condition The Assistance and Clearing Fund bank reconciliations prepared through December 31, 2021 contained significant unidentified adjustments on the reconciliation that should be identified and the necessary adjustments should be made on the corresponding Division of Family Development reports. Questioned Costs None. Context As required by New Jersey Department of Human Services County Welfare Agency Accounting Manual (Ruling 12), Chapter 1, Section 1330, all unidentified differences on the bank reconciliations should be resolved. Effect or Potential Effect Errors or irregularities could develop and go undetected. In addition, the required monthly reporting may be incorrect. Cause Internal control weakness. Identification as a Repeat Finding Yes. Recommendation The Board of Social Services should research all unidentified adjustments on the bank reconciliations and make the necessary adjustments on the corresponding reports submitted to the Division of Family Development. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding 2021-005
Information on the Federal Program U.S. Department of Health and Human Services (USDHHS) Passed through NJ Department of Human Services (NJDHS) Title XX, Social Services Block Grant – Assistance Listing Number # 93.667 Criteria or Specific Requirement Compliance Requirement C – Cash Management New Jersey Department of Human Services County Welfare Agency Accounting Manual (Ruling 12), Chapter 1, Section 1330 requires all unidentified differences on the bank reconciliations should be resolved. Condition The Assistance and Clearing Fund bank reconciliations prepared through December 31, 2021 contained significant unidentified adjustments on the reconciliation that should be identified and the necessary adjustments should be made on the corresponding Division of Family Development reports. Questioned Costs None. Context As required by New Jersey Department of Human Services County Welfare Agency Accounting Manual (Ruling 12), Chapter 1, Section 1330, all unidentified differences on the bank reconciliations should be resolved. Effect or Potential Effect Errors or irregularities could develop and go undetected. In addition, the required monthly reporting may be incorrect. Cause Internal control weakness. Identification as a Repeat Finding Yes. Recommendation The Board of Social Services should research all unidentified adjustments on the bank reconciliations and make the necessary adjustments on the corresponding reports submitted to the Division of Family Development. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Finding 2021-004
Information on the Federal Program U.S. Department of Health and Human Services (USDHHS) Passed through NJ Department of Human Services (NJDHS) Title XIX, Medical Assistance Program - Medicaid Cluster Assistance Listing Number # 93.778 Criteria or Specific Requirement Compliance Requirement L – Reporting New Jersey Department of Human Services County Welfare Agency Accounting Manual (Ruling 12), Chapter 1, Section 1330 requires all unidentified differences on the bank reconciliations should be resolved and the required monthly reports should be corrected. Condition The Assistance and Clearing Fund bank reconciliations prepared through December 31, 2021 contained significant unidentified adjustments on the reconciliation that should be identified and the necessary adjustments should be made on the corresponding Division of Family Development reports. Questioned Costs None. Context As required by New Jersey Department of Human Services County Welfare Agency Accounting Manual (Ruling 12), Chapter 1, Section 1330, all unidentified differences on the bank reconciliations should be resolved. Effect or Potential Effect Errors or irregularities could develop and go undetected. In addition, the required monthly reporting may be incorrect. Cause Internal control weakness. Identification as a Repeat Finding Yes. Recommendation The Board of Social Services should research all unidentified adjustments on the bank reconciliations and make the necessary adjustments on the corresponding reports submitted to the Division of Family Development. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.