FAC Explorer

Audit 338297

FY End
2022-06-30
Total Expended
$2.63M
Findings
2
Programs
3
Organization: Serv Centers of New Jersey, Inc. (NJ)
Year: 2022 Accepted: 2025-01-16
Auditor: Mercadien PC Certified Public Accountants

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
519386 2022-003 Significant Deficiency Yes L
1095828 2022-003 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services - Partners in Wellness $1.47M - 0
93.498 Provider Relief Fund and American Rescue Plan (arp) Rural Distribution $1.14M Yes 1
21.019 Coronavirus Relief Fund $20,253 - 0

Contacts

Name Title Type
PWZYZD2VBTN9 Bob Rosvold Auditee
6094060100 Lovepreet Buttar, CPA Auditor
No contacts on file

Notes to SEFA

Title: Reconciliation of Statement of Activities to Schedules Accounting Policies: The accompanying schedules of expenditures of federal awards and state financial assistance (the "Schedules") include the federal awards and state financial assistance activity of the Organization under programs of the federal and state government for the year ended June 30, 2022. The information in these Schedules is presented in accordance with the requirements of the Uniform Guidance and the Circular. Because the Schedules present only a selected portion of the operations of the Organization, they are not intended to and do not present the financial position, change in net assets or cash flows of the Organization. Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State of New Jersey, Department of Human Services Cost Reimbursement Manual, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Pass-through entity identifying numbers are presented when available. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate allowed. Grants revenue per audit Government grants Government grants - Provider Relief Funds Medicaid and MCO reimbursements Less: Middlesex County grant Less: other local and private grants Less: Provider Relief Funds FY 2022* Add: Provider Relief Funds FY 2021* Adjusted revenue per audit Expenses per Schedules Variance $ $ 2,743,610 190,574 8,154,509 (259,414) (13,701) (190,574) 1,136,270 11,761,274 11,761,274 - * PRF revenue and reporting on the SEFA are recorded based on guidance by HHS. See Note B

Finding Details

Finding 2022-003
Program: All federal programs.  Criteria or specific requirement: Management is responsible for the timely filing of the data collection form with the federal audit clearinghouse.  Condition: The Organization did not have a fully reconciled final trial balance supported by reconciled schedules until November 2023, which caused significant delays in the audit process. This, in turn, led to the untimely filing of the data collection form.  Effect: Noncompliance with single audit standards.  Cause: The timely close process of monthly financial statements was delayed due to change in personnel and lack of reliable system data.  Recommendation: We recommend that management of the Organization closely follow a monthly reporting checklist which lists all reports due and reconciliations required in support thereof. This should assist in ensuring timely completion of the audit and filing of the data collection form with the federal audit clearinghouse.  Views of responsible officials and planned corrective actions: Management is in agreement with the finding. See Corrective Action Plan.
Finding 2022-003
Program: All federal programs.  Criteria or specific requirement: Management is responsible for the timely filing of the data collection form with the federal audit clearinghouse.  Condition: The Organization did not have a fully reconciled final trial balance supported by reconciled schedules until November 2023, which caused significant delays in the audit process. This, in turn, led to the untimely filing of the data collection form.  Effect: Noncompliance with single audit standards.  Cause: The timely close process of monthly financial statements was delayed due to change in personnel and lack of reliable system data.  Recommendation: We recommend that management of the Organization closely follow a monthly reporting checklist which lists all reports due and reconciliations required in support thereof. This should assist in ensuring timely completion of the audit and filing of the data collection form with the federal audit clearinghouse.  Views of responsible officials and planned corrective actions: Management is in agreement with the finding. See Corrective Action Plan.