Finding 1090530 (2023-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-12-12

AI Summary

  • Core Issue: The City failed to submit key financial and performance reports on time for multiple grant programs.
  • Impacted Requirements: Timeliness of report submissions as outlined in grant agreements was not met, leading to noncompliance.
  • Recommended Follow-Up: Implement cross-training for staff to ensure consistent oversight of grant reporting responsibilities.

Finding Text

Criteria: The City is required to provide the grantors with various quarterly, annual and final financial and performance reports that are due within time frames specified in grant agreements and contracts. Condition: We selected a sample of reports for the year ended December 31, 2023, to test the completeness and timeliness of report submissions. We noted the first two quarters of CDBG Cash on Hand reports were not submitted timely. We also noted the NJDCA Youth Anti-Violence Initiative quarterly performance reporting was not submitted timely during 2023. Cause: Turnover and leaves of absence in City program personnel caused lapses in oversight of reporting responsibilties. Effect: Noncompliance with reporting requirements. Perspective Information: This finding represents a systemic issue. Identification of Repeat Finding: N/A Recommendation: We recommend that the City implements cross-training of grant responsibilities to ensure proper program oversight is continuously achieved. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 514087 2023-001
    Material Weakness Repeat
  • 514088 2023-002
    Significant Deficiency
  • 514089 2023-003
    Material Weakness Repeat
  • 514090 2023-003
    Material Weakness Repeat
  • 514091 2023-003
    Material Weakness Repeat
  • 514092 2023-003
    Material Weakness Repeat
  • 514093 2023-003
    Material Weakness Repeat
  • 514094 2023-003
    Material Weakness Repeat
  • 514095 2023-003
    Material Weakness Repeat
  • 514096 2023-003
    Material Weakness Repeat
  • 514097 2023-003
    Material Weakness Repeat
  • 514098 2023-003
    Material Weakness Repeat
  • 514099 2023-003
    Material Weakness Repeat
  • 514100 2023-003
    Material Weakness Repeat
  • 514101 2023-003
    Material Weakness Repeat
  • 514102 2023-003
    Material Weakness Repeat
  • 514103 2023-003
    Material Weakness Repeat
  • 514104 2023-003
    Material Weakness Repeat
  • 514105 2023-003
    Material Weakness Repeat
  • 514106 2023-003
    Material Weakness Repeat
  • 514107 2023-003
    Material Weakness Repeat
  • 514108 2023-003
    Material Weakness Repeat
  • 514109 2023-003
    Material Weakness Repeat
  • 514110 2023-003
    Material Weakness Repeat
  • 1090529 2023-001
    Material Weakness Repeat
  • 1090531 2023-003
    Material Weakness Repeat
  • 1090532 2023-003
    Material Weakness Repeat
  • 1090533 2023-003
    Material Weakness Repeat
  • 1090534 2023-003
    Material Weakness Repeat
  • 1090535 2023-003
    Material Weakness Repeat
  • 1090536 2023-003
    Material Weakness Repeat
  • 1090537 2023-003
    Material Weakness Repeat
  • 1090538 2023-003
    Material Weakness Repeat
  • 1090539 2023-003
    Material Weakness Repeat
  • 1090540 2023-003
    Material Weakness Repeat
  • 1090541 2023-003
    Material Weakness Repeat
  • 1090542 2023-003
    Material Weakness Repeat
  • 1090543 2023-003
    Material Weakness Repeat
  • 1090544 2023-003
    Material Weakness Repeat
  • 1090545 2023-003
    Material Weakness Repeat
  • 1090546 2023-003
    Material Weakness Repeat
  • 1090547 2023-003
    Material Weakness Repeat
  • 1090548 2023-003
    Material Weakness Repeat
  • 1090549 2023-003
    Material Weakness Repeat
  • 1090550 2023-003
    Material Weakness Repeat
  • 1090551 2023-003
    Material Weakness Repeat
  • 1090552 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.267 Continuum of Care Program $3.95M
14.218 Community Development Block Grants/entitlement Grants $801,157
16.710 Public Safety Partnership and Community Policing Grants $420,818
10.559 Summer Food Service Program for Children $307,258
16.838 Comprehensive Opioid Abuse Site-Based Program $84,441
14.239 Home Investment Partnerships Program $80,000
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $71,563
93.069 Public Health Emergency Preparedness $63,330
16.012 Alcohol, Tobacco, and Firearms Training Assistance $46,393
14.231 Emergency Solutions Grant Program $41,506
16.607 Bulletproof Vest Partnership Program $39,331
16.540 Juvenile Justice and Delinquency Prevention $37,946
21.027 Coronavirus State and Local Fiscal Recovery Funds $33,000
16.738 Edward Byrne- Jag- Memorial Justice Assistance $15,900
20.205 Highway Planning and Construction $14,684
99.U03 US Marshals Service $12,130
99.U02 Safe Streets Task Force FBI $10,225
99.U04 FBI Equipment Reimburse $1,617
99.U01 Operation Ocean Surge $605
97.056 Port Security Grant Program $217