Finding 1141617 (2022-011)

Material Weakness
Requirement
L
Questioned Costs
$1
Year
2022
Accepted
2025-06-17
Audit: 359090
Organization: City of Paterson (NJ)

AI Summary

  • Core Issue: Quarterly financial reports did not match supporting documentation and lacked necessary signatures.
  • Impacted Requirements: The City must submit accurate reports and maintain proper documentation for reimbursement approval.
  • Recommended Follow-Up: Ensure compliance with reporting requirements and implement procedures for proper handling and approval of reports.

Finding Text

Finding 2022-011 Information on the federal program: Maternal & Child Health Services Block Grant- Childhood Lead Poisoning Control Program, Assistance Listing #93.994 Criteria or specific requirement: The City must submit quarterly financial reports and maintain sufficient supporting documentation required for approval of reimbursement. Condition: Quarterly reports provided did not agree to supporting documentation. Questioned costs: Unable to be determined. Context: Quarterly reports provided did not contain approving signatures. Supporting documentation did not agree to the quarterly reports provided. Effect: Without authorizing signatures, unallowable costs can be reported on the SAGE Reports submitted to the State. Cause: Lack of supporting documentation and supervising duties can lead to improper maintenance of records. Recommendation: The City must adhere to all reporting requirements, including providing sufficient expenditure support and proper approval of reports. Management's response: Procedures are to be implemented to ensure reports are properly handled and approved.

Categories

Questioned Costs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 565174 2022-010
    Material Weakness
  • 565175 2022-011
    Material Weakness
  • 565176 2022-008
    Material Weakness
  • 565177 2022-009
    Material Weakness
  • 565178 2022-007
    Material Weakness
  • 565179 2022-012
    Material Weakness
  • 1141616 2022-010
    Material Weakness
  • 1141618 2022-008
    Material Weakness
  • 1141619 2022-009
    Material Weakness
  • 1141620 2022-007
    Material Weakness
  • 1141621 2022-012
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $4.62M
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.40M
93.914 Hiv Emergency Relief Project Grants $3.91M
14.231 Emergency Solutions Grant Program $1.77M
14.239 Home Investment Partnerships Program $1.64M
16.710 Public Safety Partnership and Community Policing Grants $928,527
93.137 Community Programs to Improve Minority Health $891,839
14.905 Lead Hazard Reduction Demonstration Grant Program $711,306
93.917 Hiv Care Formula Grants $620,462
93.994 Maternal and Child Health Services Block Grant to the States $533,310
15.954 National Park Service Conservation, Protection, Outreach, and Education $416,915
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $397,584
14.241 Housing Opportunities for Persons with Aids $341,908
93.558 Temporary Assistance for Needy Families $261,039
16.582 Crime Victim Assistance/discretionary Grants $218,956
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $121,202
93.069 Public Health Emergency Preparedness $119,885
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $113,001
16.034 Coronavirus Emergency Supplemental Funding Program $93,498
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants and Cooperative Agreements $42,951
17.258 Wioa Adult Program $28,748
10.935 Urban Agriculture and Innovative Production $19,000
97.025 National Urban Search and Rescue (us&r) Response System $11,712
16.738 Edward Byrne Memorial Justice Assistance Grant Program $10,420
14.703 Sustainable Communities Regional Planning Grant Program $5,409
20.606 National Driver Register $4,565
93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance $2,277