FAC Explorer

Audit 384607

FY End
2024-12-31
Total Expended
$2.94M
Findings
1
Programs
13
Organization: City of Bayonne (NJ)
Year: 2024 Accepted: 2026-01-30
Auditor: DONOHUE GIRONDA DORIA & TOMKINS LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1171331 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $1.64M Yes 1
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $487,804 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $378,263 Yes 0
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $128,777 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $96,694 Yes 0
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $87,778 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $49,278 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $17,505 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $17,212 Yes 0
21.029 CORONAVIRUS CAPITAL PROJECTS FUND $13,500 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $10,500 Yes 0
21.016 EQUITABLE SHARING $4,320 Yes 0
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $2,306 Yes 0

Contacts

Name Title Type
D63DSMWBKM37 Donna Mauer Auditee
2018586043 Mark Bednarz Auditor
No contacts on file

Notes to SEFA

The accompanying Schedules of Expenditures of Federal Awards and State Financial Assistance (the “Schedules”) includes the grant award activity of the City under programs of the federal and state government for the year ended December 31, 2023. The information in these 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 (“Uniform Guidance”) and the provisions of the New Jersey OMB Circular Letter 15-08, Single Audit Policy for Recipients of Federal Grants, State Grants and State Aid. All federal awards received directly from federal agencies or passed through other government agencies are included on the Schedule of Expenditures of Federal Awards. All state awards received directly from state agencies or passed through other government agencies are included on the Schedule of expenditures of State Financial Assistance. Because the Schedules present only a selected portion of the operations of the City, it is not intended to and does not present the financial position or changes in fund balance of the City.
The City receives certain federal awards from pass-through awards of the state. The amounts received are commingled by the state with other funds and cannot be separately identified.
Entitlement to the funds is generally conditional upon compliance with terms and conditions of the grant agreements and applicable laws and regulations. Federal and state grants, entitlements and cost reimbursements are subject to financial and compliance audits by grantors.
Under the requirements of the Single Audit Act and State regulations, if the City, as a primary recipient, receives federal and state financial assistance and provides $750,000 or more of such assistance to a subrecipient in a fiscal year, the City is responsible for determining that the expenditures of federal and state monies passed-through to subrecipients are utilized in accordance with applicable laws and regulations.
The City’s total expenditures for Federal Awards and State Financial Assistance each exceeded $750,000, and therefore a Single Audit of both Federal and State Programs was required pursuant to the Uniform Guidance and NJ New Jersey OMB Circular Letter 15-08.

Finding Details

Finding 2024-002
Criteria or Specific Requirement: United States Code of Federal Regulation 2 CFR 200.328 requires the City to submit financial reports in a timely manner. Timeliness defined under 2 CFR 300.28 as the submission of a SF-425 Federal Financial Report no later than 30 days after a quarterly report and no later than 90 days after an annual report. Condition: The City is not in compliance with Federal requirements regarding the submission of Federal Financial Reports. Context: Audit procedures included a request for proof of SF-425 Federal Financial Report Submission. Cause: The cause for failure to submit the required Federal Financial Reports was not definitively determined, but may relate to the absence and departure of personnel previously responsible for such filings. Effect or Potential Effect: Noncompliance with this reporting requirement can lead to a reduction in future awards, if determined appropriate subsequent to a review by HUD. Questioned Costs: None. Recommendation: The City should assign responsibility for the filing of Federal Financial Reports and that submissions be verified by a second party. Federal Financial Reports not filed should be submitted. Views of Responsible Officials of the Auditee: The City will assign responsibility for the filing of the Federal Financial Reports and will verify that the reports have been submitted.