FAC Explorer

Audit 386431

FY End
2024-12-31
Total Expended
$1.33M
Findings
3
Programs
12
Organization: Jewish Family Service Agency of Central New Jersey (NJ)
Year: 2024 Accepted: 2026-02-10
Auditor: WILKIN & GUTTENPLAN PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1172979 2024-001 Material Weakness Yes L
1172980 2024-001 Material Weakness Yes L
1172981 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $258,328 Yes 0
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $247,906 Yes 1
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $194,209 Yes 1
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $124,981 Yes 0
93.048 SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS $110,352 Yes 1
94.017 AMERICORPS SENIORS SENIOR DEMONSTRATION PROGRAM (FGP) 94.017 $99,802 Yes 0
97.008 NON-PROFIT SECURITY PROGRAM $83,392 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $70,500 Yes 0
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $58,458 Yes 0
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $31,150 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $17,879 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $9,041 Yes 0

Contacts

Name Title Type
C549G7KJCBF8 Jewish Family Service Age Auditee
9083528375 Donna Peskin Auditor
No contacts on file

Notes to SEFA

The accompanying schedules of expenditures of federal awards and state financial assistance present the activity of all federal awards and state and county financial assistance programs of JFS received directly from federal, state and county agencies as well as passed through other government agencies for the year ended December 31, 2024. The information in these schedules is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), and the State of New Jersey, Department of the Treasury, Circular Letter 15-08-OMB. Because the schedules present only a selected portion of the operations of JFS, it is not intended to and does not present the financial position, changes in net assets or cash flows of JFS.
JFS provided no federal or state awards to subrecipients during the year.
The regulations and guidelines governing the preparation of federal and state financial reports vary by agency and among programs administered by the same agency. Accordingly, the amounts reported in the federal and state financial reports do not necessarily agree with the amounts in the accompanying schedules of expenditures of federal and state awards, which is prepared on the accrual basis of accounting explained in Note 2.

Finding Details

Finding 2024-001
criteria and Condition: It is JFS’s responsibility to submit quarterly reports by the 15th day following the quarter end. Management did not submit the 1st, and 3rd quarterly reports timely for the Department of Housing and Urban Development, Department of Community Affairs – Integrated Homelessness Prevention and Services Grant (14.231). In addition, management did not submit the 1st quarterly report timely for the Department of Health and Human Services, Special Programs for the Aging, Title IV And Title II Discretionary (93.048). Cause: In 2024, the CFO and the Controller were new to their roles and oversight of financial reporting and grant-management. This resulted in delays in fulfilling the grants compliance requirement. As a result, reporting packages were not submitted timely. Effect: Reimbursement of monies must be approved and accepted by the agency before reimbursements are issued, having a direct impact on JFS’s cash flow for the Integrated Homelessness Prevention and Services Grant (14.231). For the Special Programs for the Aging (93.048) non-compliance of grant requirements could result in loss of the grant. Recommendations: We recommend establishing a detailed review process to help ensure compliance with grant requirements. Management should keep reminders of due dates required for all grants and contracts to ensure timely submissions of reports.
Finding 2024-002
Criteria and Condition: Management is required to file the Federal Audit Clearing House Filing (“FAC”) by the earlier of 9 months after the fiscal year end or 30 days after the audit report release date. The FAC was filed after the deadline. Cause: The completion of the audit was beyond the deadline. Effect: Late filing fees or penalties may be assessed. Recommendations: We recommend establishing a detailed year-end closing process and review to help ensure the year-end accounting is complete, reviewed and approved by the Executive Director before the audit is started.