FAC Explorer

Audit 9025

FY End
2022-12-31
Total Expended
$2.60M
Findings
4
Programs
9
Organization: Isaiah House (NJ)
Year: 2022 Accepted: 2024-01-02
Auditor: Clifton Larson Allen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7034 2022-002 Material Weakness - L
7035 2022-002 Material Weakness - L
583476 2022-002 Material Weakness - L
583477 2022-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $472,694 Yes 0
93.914 Hiv Emergency Relief Project Grants $276,727 - 0
14.267 Continuum of Care Program $115,412 - 0
14.231 Emergency Solutions Grant Program $85,723 - 0
97.024 Emergency Food and Shelter National Board Program $49,037 - 0
14.218 Community Development Block Grants/entitlement Grants $42,000 - 0
93.623 Basic Center Grant $30,590 - 0
93.575 Child Care and Development Block Grant $20,000 - 0
14.241 Housing Opportunities for Persons with Aids $5,700 Yes 1

Contacts

Name Title Type
XMPXKAFX7U93 Zammeah Bivins-Gibson Auditee
9736785882 Bridget Hartnett Auditor
No contacts on file

Notes to SEFA

Title: NOTE 2 - SUBRECIPIENTS: Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal andstate grant activity of Isaiah House, Inc. (Organization) under programs of federal and state governments for the year ended December 31, 2022. The information in the schedules of expendituresof federal and state awards are presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance) and New Jersey Office of Management and Budget Circular Letter 15-08. Therefore, some amounts presented in these schedules may differ fromamounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the year ended December 31, 2022, the Organization did not provide any funds relating to their federal or state programs to subrecipients.
Title: NOTE 4 - LOAN AND LOAN GUARANTEE PROGRAMS: Accounting Policies: The accompanying schedules of expenditures of federal and state awards includes the federal andstate grant activity of Isaiah House, Inc. (Organization) under programs of federal and state governments for the year ended December 31, 2022. The information in the schedules of expendituresof federal and state awards are presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance) and New Jersey Office of Management and Budget Circular Letter 15-08. Therefore, some amounts presented in these schedules may differ fromamounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. As of December 31, 2022, $159,024 was outstanding under a federal loan program. As of December 31, 2022, $100,000 was outstanding under a state loan program.

Finding Details

Finding 2022-002
2022 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing for Opportunities for People with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: New Jersey Department of Health and Human Services, City of Newark Pass-Through Number(s): HOPWA1314IH and HOPWA COVID CARES Award Period: January 1, 2022 through December 31, 2022 and July 31, 2020 through July 31, 2023 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 reporting. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure reports are filed timely based on grant requirements. Questioned costs: None Context: During our testing, it was noted that the Organization was not submitting expenditure reports within 15 days of month end. Cause: The Organization noted there were delays in reporting due to staffing shortages. Effect: The auditor noted the reports were approved by management and filed during the year; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: N/A Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to ensure expenditures reports are submitted within 15 days of month end. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing for Opportunities for People with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: New Jersey Department of Health and Human Services, City of Newark Pass-Through Number(s): HOPWA1314IH and HOPWA COVID CARES Award Period: January 1, 2022 through December 31, 2022 and July 31, 2020 through July 31, 2023 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 reporting. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure reports are filed timely based on grant requirements. Questioned costs: None Context: During our testing, it was noted that the Organization was not submitting expenditure reports within 15 days of month end. Cause: The Organization noted there were delays in reporting due to staffing shortages. Effect: The auditor noted the reports were approved by management and filed during the year; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: N/A Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to ensure expenditures reports are submitted within 15 days of month end. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing for Opportunities for People with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: New Jersey Department of Health and Human Services, City of Newark Pass-Through Number(s): HOPWA1314IH and HOPWA COVID CARES Award Period: January 1, 2022 through December 31, 2022 and July 31, 2020 through July 31, 2023 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 reporting. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure reports are filed timely based on grant requirements. Questioned costs: None Context: During our testing, it was noted that the Organization was not submitting expenditure reports within 15 days of month end. Cause: The Organization noted there were delays in reporting due to staffing shortages. Effect: The auditor noted the reports were approved by management and filed during the year; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: N/A Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to ensure expenditures reports are submitted within 15 days of month end. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-002
2022 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing for Opportunities for People with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: New Jersey Department of Health and Human Services, City of Newark Pass-Through Number(s): HOPWA1314IH and HOPWA COVID CARES Award Period: January 1, 2022 through December 31, 2022 and July 31, 2020 through July 31, 2023 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 reporting. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure reports are filed timely based on grant requirements. Questioned costs: None Context: During our testing, it was noted that the Organization was not submitting expenditure reports within 15 days of month end. Cause: The Organization noted there were delays in reporting due to staffing shortages. Effect: The auditor noted the reports were approved by management and filed during the year; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: N/A Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to ensure expenditures reports are submitted within 15 days of month end. Views of responsible officials: There is no disagreement with the audit finding.