FAC Explorer

Audit 380998

FY End
2024-12-31
Total Expended
$1.21M
Findings
2
Programs
2
Organization: New Jersey Emergency Medical Services Task Force Support Group (NJ)
Year: 2024 Accepted: 2026-01-12
Auditor: HOLMAN FRENIA ALLISON PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168814 2024-001 Material Weakness Yes A
1168815 2024-002 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
93.889 NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM $877,027 Yes 1
93.354 PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE $330,469 Yes 1

Contacts

Name Title Type
C1M8B7G5E4J5 Michael Bascom Auditee
7327769191 Lauren Holman Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards presents the activity of all federal awards programs of the Organization. The Organization is defined in Note 1 of the basic financial statements. The information in this schedule 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). All federal awards received directly from federal agencies, as well as federal awards passed through other government agencies are included on the schedule of expenditures of federal awards.
Awards reported in the Organization’s basic financial statements include federal grants of $1,207,496.
Amounts reported in the accompanying schedule agree with the amounts reported in the Organization’s federal financial reports.
The Organization did not receive any non-cash federal assistance for the year ended December 31, 2024.
The Organization did not have any federal loan balances outstanding at December 31, 2024
Each of the grantor agencies reserves the right to conduct additional audits of the Organization’s grant program for economy, efficiency and program results. However, the Organization’s administration does not believe such audits would result in material amounts of disallowed costs.
Major programs are identified in the Summary of Auditors’ Results section of the Schedule of Findings and Questioned Costs.

Finding Details

Finding 2024-001
Criteria: Recording transactions on an accrual basis is in accordance with U.S. generally accepted accounting principles, and it provides more meaningful financial information. Accrual basis accounting is the method of accounting where revenues are recognized when earned, and expenses are recognized when incurred. Condition and Context: During our audit procedures, it was noted that accounting records were not maintained on an accrual basis. Additionally, a budget was not prepared for the year under audit. Cause: While reconciliations were prepared, it was noted that they were not maintained on an accrual basis, therefore, there were several errors resulting in material audit entries. Expenses were recorded for items not yet incurred. Additionally, management’s review of the grant reconciliation and related indirect cost calculation was not evident. Effect: As a result of the condition noted above, several adjusting entries were required to correct the differences between the general ledger and the audited balances.
Finding 2024-002
Criteria: Federal single audits are required to be submitted to the Federal Audit Clearinghouse within nine months after fiscal period end date. Condition: The Organization did not submit the federal single audit for the year ended December 31, 2024 within the established deadline of September 30, 2025. Cause: There were significant delays in completing the audit due to turnover within the finance department of the Organization Effect: The Organization was unable to submit the audit into the Federal Audit Clearinghouse by the due date of September 30, 2025.