FAC Explorer

Audit 386680

FY End
2025-06-30
Total Expended
$5.98M
Findings
2
Programs
14
Organization: Hudson County Schools of Technology (NJ)
Year: 2025 Accepted: 2026-02-11
Auditor: DONOHUE GIRONDA DORIA & TOMKINS LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1173197 2025-005 Material Weakness Yes L
1173198 2025-005 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
17.259 WIOA YOUTH ACTIVITIES $1.56M Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1.49M Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $553,307 Yes 0
17.258 WIOA ADULT PROGRAM $377,047 Yes 1
10.553 SCHOOL BREAKFAST PROGRAM $181,903 Yes 0
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $133,318 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $106,986 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $104,929 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $87,363 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $33,427 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $19,241 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $14,856 Yes 0
10.646 SUMMER ELECTRONIC BENEFIT TRANSFER PROGRAM FOR CHILDREN $322 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $28 Yes 0

Contacts

Name Title Type
LY5NP75JK629 Dominick Pandolfo Auditee
2016316345 Mauricio Canto Auditor
No contacts on file

Notes to SEFA

The District has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
The District did not pass through any expenditures of federal awards to subrecipients
The basic financial statements present the General Fund and Special Revenue Fund on a GAAP basis. Budgetary comparison statements or schedules (RSI) are presented for the General Fund and Special Revenue Fund to demonstrate finance-related legal compliance in which certain revenue is permitted by law or grant agreement to be recognized in the audit year, whereas for GAAP reporting, revenue is not recognized until the subsequent year or when expenditures have been made. The General Fund is presented in the accompanying schedules on the modified accrual basis with the exception of the revenue recognition of the last state aid payment in the current budget year, which is mandated pursuant to N.J.S.A. 18A:22-44.2. For GAAP purposes the payment is not recognized until the subsequent budget year due to the state deferral and recording of the last state aid payment in the subsequent year. The Special Revenue Fund is presented in the accompanying schedules on the grant accounting budgetary basis which recognizes encumbrances as expenditures and also recognizes the related revenues, whereas the GAAP basis does not. The Special Revenue Fund also recognizes the last State aid payment in the current budget year, consistent with N.J.S.A. 18A:22-44.2. The net adjustment to reconcile from the budgetary basis to the GAAP basis is $56,994 for the General Fund and $36,049 for the Special Revenue Fund. See Exhibit C-3 for a reconciliation of the budgetary basis to the modified accrual basis of accounting for the General and Special Revenue Funds. Awards and financial assistance revenues are reported in the District’s basic financial statements on a GAAP basis as follows:
Amounts reported in the accompanying schedules agree with the amounts reported in the related federal and state financial reports.

Finding Details

Finding 2025-005
Condition: Management is not accounting for the Workforce Investment and Opportunity Act (WIOA) and Work First New Jersey grant activity in the District’s financial reporting system. This finding is repeated from prior year. Criteria: A central financial reporting system is an essential foundation of an internal control system over financial reporting and all financial activity should be accounted in such financial reporting system. As a compensatory control, regular and timely closing procedures can be utilized to adequately integrate any activity not initially accounted for, into the financial reporting system. Context: WIOA grant activity totaling $1,938,440 in expenditures was recorded in the District’s financial reporting system at year end with manual journal entries. Cause: WIOA and Work First New Jersey grant activity is being accounted for in external worksheets that are being integrated in the District financial reporting system in summary with manual journal entries at year end. As expenditures initially incurred and subsequently reimbursed by the WIOA and Work First New Jersey grant are accounted in the District financial reporting system, there is a lack of sufficient audit trail for actual expenditures incurred by WIOA and Work First New Jersey grant and rights and application of related reimbursements. Effect: Material misstatements of expenditures and rights to reimbursements may exist that management or employees, in the normal course of performing their assigned functions did not prevent, or detect and correct, on a timely basis. Recommendation: Management account for the Workforce Investment and Opportunity Act (WIOA) and Work First New Jersey grant activity in the District’s financial reporting system or perform regular and timely closing procedures to adequately integrate detail of grant reporting with the financial reporting system. View of Responsible Official and Planned Corrective Action: Management will account for the WIOA and Work First New Jersey grant activity in the District’s financial reporting system. The District has contracted an outside consultant to assist with corrective actions.