Audit 338948

Identification of the Federal and State Program: Assistance Listing Number: 21.023 Program Name: Comprehensive Eviction Defense & Diversion (CEDD) Federal Agency: U.S. Department of the Treasury, passed through NJ State Department of Community Affairs Criteria Per the CEDD contract, 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. Condition and Context For a sample of 4 reports tested, we noted that 3 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. Comprehensive Eviction Defense & Diversion 2 of 2 quarterly reports not timely submitted Comprehensive Eviction Defense & Diversion 1 of 2 quarterly reports not timely submitted 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

Identification of the Federal and State Program: Assistance Listing Number: 21.023 Program Name: Comprehensive Eviction Defense & Diversion (CEDD) Federal Agency: U.S. Department of the Treasury, passed through NJ State Department of Community Affairs Criteria Per the CEDD contract, 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. Condition and Context For a sample of 4 reports tested, we noted that 3 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. Comprehensive Eviction Defense & Diversion 2 of 2 quarterly reports not timely submitted Comprehensive Eviction Defense & Diversion 1 of 2 quarterly reports not timely submitted 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

Identification of the Federal and State Program: Assistance Listing Number: 21.023 Program Name: Comprehensive Eviction Defense & Diversion (CEDD) Federal Agency: U.S. Department of the Treasury, passed through NJ State Department of Community Affairs Criteria Per the CEDD contract, 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. Condition and Context For a sample of 4 reports tested, we noted that 3 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. Comprehensive Eviction Defense & Diversion 2 of 2 quarterly reports not timely submitted Comprehensive Eviction Defense & Diversion 1 of 2 quarterly reports not timely submitted 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

Identification of the Federal and State Program: Assistance Listing Number: 21.023 Program Name: Comprehensive Eviction Defense & Diversion (CEDD) Federal Agency: U.S. Department of the Treasury, passed through NJ State Department of Community Affairs Criteria Per the CEDD contract, 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. Condition and Context For a sample of 4 reports tested, we noted that 3 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. Comprehensive Eviction Defense & Diversion 2 of 2 quarterly reports not timely submitted Comprehensive Eviction Defense & Diversion 1 of 2 quarterly reports not timely submitted 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