FAC Explorer

Audit 349037

FY End
2024-06-30
Total Expended
$4.40M
Findings
10
Programs
12
Organization: Mercer Street Friends Center (NJ)
Year: 2024 Accepted: 2025-03-27
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
538020 2024-002 Material Weakness - I
538021 2024-002 Material Weakness - I
538022 2024-002 Material Weakness - I
538023 2024-002 Material Weakness - I
538024 2024-002 Material Weakness - I
1114462 2024-002 Material Weakness - I
1114463 2024-002 Material Weakness - I
1114464 2024-002 Material Weakness - I
1114465 2024-002 Material Weakness - I
1114466 2024-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
10.565 Commodity Supplemental Food Program $250,186 Yes 0
93.558 Temporary Assistance for Needy Families $189,352 Yes 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $98,839 - 0
10.558 Child and Adult Care Food Program $72,482 - 0
10.559 Summer Food Service Program for Children $68,061 - 0
93.926 Healthy Start Initiative $52,868 - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $33,244 - 0
10.569 Emergency Food Assistance Program (food Commodities) $27,927 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $21,500 - 0
10.568 Emergency Food Assistance Program (administrative Costs) $21,439 Yes 1
94.006 Americorps State and National 94.006 $18,749 - 0
10.187 Local Meat Capacity Grants $5,250 - 0

Contacts

Name Title Type
VMJNMK8RTXE8 Xiumei Chen Auditee
9732988500 Tara Del Gavio Auditor
No contacts on file

Notes to SEFA

Title: SUBRECIPIENTS Accounting Policies: BASIS OF PRESENTATION The accompanying schedules of expenditures of federal and state awards include the federal and state activity of Mercer Street Friends Center (the Center) and are presented on the accrual basis of accounting. The information in the schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and New Jersey Office of Management and Budget Circular Letter 15-08. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The Center did not elect to use the de minimis cost rate when allocating indirect costs to federal and state programs. During the year ended June 30, 2024, the Center did not provide any funds relating to their federal and state programs to subrecipients.
Title: LOAN AND LOAN GUARANTEE PROGRAMS Accounting Policies: BASIS OF PRESENTATION The accompanying schedules of expenditures of federal and state awards include the federal and state activity of Mercer Street Friends Center (the Center) and are presented on the accrual basis of accounting. The information in the schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and New Jersey Office of Management and Budget Circular Letter 15-08. Therefore, some amounts presented in these schedules may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The Center did not elect to use the de minimis cost rate when allocating indirect costs to federal and state programs. As of June 30, 2024, the Center did not have any federal or state loan or loan guarantee programs.

Finding Details

Finding 2024-002
Federal Agency: U.S Department of Agriculture Federal Program Name: The Emergency and Food Assistance Program Federal Assistance Listing Number: Food distribution Cluster (ALN 10.569 and 10.568) Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment, specifically a cost or price analysis is required for each procurement action in excess of the simplified Acquisition Method. Procurement records and files for the small threshold method ($10,000-$250,000) must include the following at the minimum – basis for contractor selection, justification for lack of competition when competitive bids are not obtained and basis for award cost or price. Condition: During our testing, we noted the Organization did not adhere to established internal controls to ensure that documentation surrounding the cost or price analysis was maintained. Questioned costs: None Context: During our testing, it was noted that the Organization did not keep evidence of the cost or price analysis or reasoning for vendor selection. Cause: The Organization was not adhering to their procurement policy with respect to maintaining vendor files. Effect: There is no evidence of price analysis or vendor selection for any of the vendors selected for testing. Repeat Finding: No Recommendation: We recommend the Organization adheres to its written procurement policy to ensure that all required procedures are performed. View of responsible officials: Management has put a review policy in place to monitor all procurements and has remediated this finding in the subsequent period. See corrective action plan.
Finding 2024-002
Federal Agency: U.S Department of Agriculture Federal Program Name: The Emergency and Food Assistance Program Federal Assistance Listing Number: Food distribution Cluster (ALN 10.569 and 10.568) Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment, specifically a cost or price analysis is required for each procurement action in excess of the simplified Acquisition Method. Procurement records and files for the small threshold method ($10,000-$250,000) must include the following at the minimum – basis for contractor selection, justification for lack of competition when competitive bids are not obtained and basis for award cost or price. Condition: During our testing, we noted the Organization did not adhere to established internal controls to ensure that documentation surrounding the cost or price analysis was maintained. Questioned costs: None Context: During our testing, it was noted that the Organization did not keep evidence of the cost or price analysis or reasoning for vendor selection. Cause: The Organization was not adhering to their procurement policy with respect to maintaining vendor files. Effect: There is no evidence of price analysis or vendor selection for any of the vendors selected for testing. Repeat Finding: No Recommendation: We recommend the Organization adheres to its written procurement policy to ensure that all required procedures are performed. View of responsible officials: Management has put a review policy in place to monitor all procurements and has remediated this finding in the subsequent period. See corrective action plan.
Finding 2024-002
Federal Agency: U.S Department of Agriculture Federal Program Name: The Emergency and Food Assistance Program Federal Assistance Listing Number: Food distribution Cluster (ALN 10.569 and 10.568) Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment, specifically a cost or price analysis is required for each procurement action in excess of the simplified Acquisition Method. Procurement records and files for the small threshold method ($10,000-$250,000) must include the following at the minimum – basis for contractor selection, justification for lack of competition when competitive bids are not obtained and basis for award cost or price. Condition: During our testing, we noted the Organization did not adhere to established internal controls to ensure that documentation surrounding the cost or price analysis was maintained. Questioned costs: None Context: During our testing, it was noted that the Organization did not keep evidence of the cost or price analysis or reasoning for vendor selection. Cause: The Organization was not adhering to their procurement policy with respect to maintaining vendor files. Effect: There is no evidence of price analysis or vendor selection for any of the vendors selected for testing. Repeat Finding: No Recommendation: We recommend the Organization adheres to its written procurement policy to ensure that all required procedures are performed. View of responsible officials: Management has put a review policy in place to monitor all procurements and has remediated this finding in the subsequent period. See corrective action plan.
Finding 2024-002
Federal Agency: U.S Department of Agriculture Federal Program Name: The Emergency and Food Assistance Program Federal Assistance Listing Number: Food distribution Cluster (ALN 10.569 and 10.568) Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment, specifically a cost or price analysis is required for each procurement action in excess of the simplified Acquisition Method. Procurement records and files for the small threshold method ($10,000-$250,000) must include the following at the minimum – basis for contractor selection, justification for lack of competition when competitive bids are not obtained and basis for award cost or price. Condition: During our testing, we noted the Organization did not adhere to established internal controls to ensure that documentation surrounding the cost or price analysis was maintained. Questioned costs: None Context: During our testing, it was noted that the Organization did not keep evidence of the cost or price analysis or reasoning for vendor selection. Cause: The Organization was not adhering to their procurement policy with respect to maintaining vendor files. Effect: There is no evidence of price analysis or vendor selection for any of the vendors selected for testing. Repeat Finding: No Recommendation: We recommend the Organization adheres to its written procurement policy to ensure that all required procedures are performed. View of responsible officials: Management has put a review policy in place to monitor all procurements and has remediated this finding in the subsequent period. See corrective action plan.
Finding 2024-002
Federal Agency: U.S Department of Agriculture Federal Program Name: The Emergency and Food Assistance Program Federal Assistance Listing Number: Food distribution Cluster (ALN 10.569 and 10.568) Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment, specifically a cost or price analysis is required for each procurement action in excess of the simplified Acquisition Method. Procurement records and files for the small threshold method ($10,000-$250,000) must include the following at the minimum – basis for contractor selection, justification for lack of competition when competitive bids are not obtained and basis for award cost or price. Condition: During our testing, we noted the Organization did not adhere to established internal controls to ensure that documentation surrounding the cost or price analysis was maintained. Questioned costs: None Context: During our testing, it was noted that the Organization did not keep evidence of the cost or price analysis or reasoning for vendor selection. Cause: The Organization was not adhering to their procurement policy with respect to maintaining vendor files. Effect: There is no evidence of price analysis or vendor selection for any of the vendors selected for testing. Repeat Finding: No Recommendation: We recommend the Organization adheres to its written procurement policy to ensure that all required procedures are performed. View of responsible officials: Management has put a review policy in place to monitor all procurements and has remediated this finding in the subsequent period. See corrective action plan.
Finding 2024-002
Federal Agency: U.S Department of Agriculture Federal Program Name: The Emergency and Food Assistance Program Federal Assistance Listing Number: Food distribution Cluster (ALN 10.569 and 10.568) Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment, specifically a cost or price analysis is required for each procurement action in excess of the simplified Acquisition Method. Procurement records and files for the small threshold method ($10,000-$250,000) must include the following at the minimum – basis for contractor selection, justification for lack of competition when competitive bids are not obtained and basis for award cost or price. Condition: During our testing, we noted the Organization did not adhere to established internal controls to ensure that documentation surrounding the cost or price analysis was maintained. Questioned costs: None Context: During our testing, it was noted that the Organization did not keep evidence of the cost or price analysis or reasoning for vendor selection. Cause: The Organization was not adhering to their procurement policy with respect to maintaining vendor files. Effect: There is no evidence of price analysis or vendor selection for any of the vendors selected for testing. Repeat Finding: No Recommendation: We recommend the Organization adheres to its written procurement policy to ensure that all required procedures are performed. View of responsible officials: Management has put a review policy in place to monitor all procurements and has remediated this finding in the subsequent period. See corrective action plan.
Finding 2024-002
Federal Agency: U.S Department of Agriculture Federal Program Name: The Emergency and Food Assistance Program Federal Assistance Listing Number: Food distribution Cluster (ALN 10.569 and 10.568) Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment, specifically a cost or price analysis is required for each procurement action in excess of the simplified Acquisition Method. Procurement records and files for the small threshold method ($10,000-$250,000) must include the following at the minimum – basis for contractor selection, justification for lack of competition when competitive bids are not obtained and basis for award cost or price. Condition: During our testing, we noted the Organization did not adhere to established internal controls to ensure that documentation surrounding the cost or price analysis was maintained. Questioned costs: None Context: During our testing, it was noted that the Organization did not keep evidence of the cost or price analysis or reasoning for vendor selection. Cause: The Organization was not adhering to their procurement policy with respect to maintaining vendor files. Effect: There is no evidence of price analysis or vendor selection for any of the vendors selected for testing. Repeat Finding: No Recommendation: We recommend the Organization adheres to its written procurement policy to ensure that all required procedures are performed. View of responsible officials: Management has put a review policy in place to monitor all procurements and has remediated this finding in the subsequent period. See corrective action plan.
Finding 2024-002
Federal Agency: U.S Department of Agriculture Federal Program Name: The Emergency and Food Assistance Program Federal Assistance Listing Number: Food distribution Cluster (ALN 10.569 and 10.568) Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment, specifically a cost or price analysis is required for each procurement action in excess of the simplified Acquisition Method. Procurement records and files for the small threshold method ($10,000-$250,000) must include the following at the minimum – basis for contractor selection, justification for lack of competition when competitive bids are not obtained and basis for award cost or price. Condition: During our testing, we noted the Organization did not adhere to established internal controls to ensure that documentation surrounding the cost or price analysis was maintained. Questioned costs: None Context: During our testing, it was noted that the Organization did not keep evidence of the cost or price analysis or reasoning for vendor selection. Cause: The Organization was not adhering to their procurement policy with respect to maintaining vendor files. Effect: There is no evidence of price analysis or vendor selection for any of the vendors selected for testing. Repeat Finding: No Recommendation: We recommend the Organization adheres to its written procurement policy to ensure that all required procedures are performed. View of responsible officials: Management has put a review policy in place to monitor all procurements and has remediated this finding in the subsequent period. See corrective action plan.
Finding 2024-002
Federal Agency: U.S Department of Agriculture Federal Program Name: The Emergency and Food Assistance Program Federal Assistance Listing Number: Food distribution Cluster (ALN 10.569 and 10.568) Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment, specifically a cost or price analysis is required for each procurement action in excess of the simplified Acquisition Method. Procurement records and files for the small threshold method ($10,000-$250,000) must include the following at the minimum – basis for contractor selection, justification for lack of competition when competitive bids are not obtained and basis for award cost or price. Condition: During our testing, we noted the Organization did not adhere to established internal controls to ensure that documentation surrounding the cost or price analysis was maintained. Questioned costs: None Context: During our testing, it was noted that the Organization did not keep evidence of the cost or price analysis or reasoning for vendor selection. Cause: The Organization was not adhering to their procurement policy with respect to maintaining vendor files. Effect: There is no evidence of price analysis or vendor selection for any of the vendors selected for testing. Repeat Finding: No Recommendation: We recommend the Organization adheres to its written procurement policy to ensure that all required procedures are performed. View of responsible officials: Management has put a review policy in place to monitor all procurements and has remediated this finding in the subsequent period. See corrective action plan.
Finding 2024-002
Federal Agency: U.S Department of Agriculture Federal Program Name: The Emergency and Food Assistance Program Federal Assistance Listing Number: Food distribution Cluster (ALN 10.569 and 10.568) Award Period: July 1, 2023 through June 30, 2024 Type of Finding: • Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment, specifically a cost or price analysis is required for each procurement action in excess of the simplified Acquisition Method. Procurement records and files for the small threshold method ($10,000-$250,000) must include the following at the minimum – basis for contractor selection, justification for lack of competition when competitive bids are not obtained and basis for award cost or price. Condition: During our testing, we noted the Organization did not adhere to established internal controls to ensure that documentation surrounding the cost or price analysis was maintained. Questioned costs: None Context: During our testing, it was noted that the Organization did not keep evidence of the cost or price analysis or reasoning for vendor selection. Cause: The Organization was not adhering to their procurement policy with respect to maintaining vendor files. Effect: There is no evidence of price analysis or vendor selection for any of the vendors selected for testing. Repeat Finding: No Recommendation: We recommend the Organization adheres to its written procurement policy to ensure that all required procedures are performed. View of responsible officials: Management has put a review policy in place to monitor all procurements and has remediated this finding in the subsequent period. See corrective action plan.