FAC Explorer

Finding 1158131 (2024-001)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 370058
Organization: County of Essex (NJ)
Auditor: Samuel Klein and Company LLP Cpa's

AI Summary

  • Core Issue: Internal controls are weak, leading to potential noncompliance with HUD cash management requirements.
  • Impacted Requirements: Drawdowns must be for actual, eligible expenditures and requested only after costs are incurred.
  • Recommended Follow-Up: Implement procedures to ensure timely drawdowns and return any funds drawn in error to avoid compliance issues.

Finding Text

We recommend that management strengthen internal controls to ensure compliance with HUD cash management requirements. Drawdowns should be requeste4d only for actuaql, eligible expenditures submitted in a timely manner after costs are incurred, and not made in advance of need. Procedures should be implemented to ensure all eligible expenditures are promptly drawn from the IDIS system. Any funds drawn in error or prematurely should be returned promptly to HUD or the grantee to avoid noncompliance.

Corrective Action Plan

Finding SA-2024-01:

Categories

Cash Management HUD Housing Programs

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $20.21M
14.218 Community Development Block Grants/entitlement Grants $10.09M
14.239 Home Investment Partnerships Program $4.16M
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $2.87M
14.231 Emergency Solutions Grant Program $1.84M
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $1.51M
93.569 Community Services Block Grant $1.18M
14.267 Continuum of Care Program $1.08M
97.067 Homeland Security Grant Program $946,046
16.575 Crime Victim Assistance $944,317
17.278 Wioa Dislocated Worker Formula Grants $677,239
17.259 Wioa Youth Activities $667,971
21.019 Coronavirus Relief Fund $544,956
16.710 Public Safety Partnership and Community Policing Grants $527,066
14.241 Housing Opportunities for Persons with Aids $438,695
93.788 Opioid Str $392,120
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $379,191
93.568 Low-Income Home Energy Assistance $375,669
16.606 State Criminal Alien Assistance Program $297,331
93.052 National Family Caregiver Support, Title Iii, Part E $291,118
20.521 New Freedom Program $198,589
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $189,345
20.931 Transportation Planning, Research and Education $144,551
16.738 Edward Byrne Memorial Justice Assistance Grant Program $140,435
20.205 Highway Planning and Construction $114,472
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $99,349
16.588 Violence Against Women Formula Grants $90,635
16.752 Economic, High-Tech, and Cyber Crime Prevention $64,623
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $64,016
17.258 Wioa Adult Program $58,927
93.053 Nutrition Services Incentive Program $42,227
93.778 Medical Assistance Program $26,598
10.576 Senior Farmers Market Nutrition Program $4,076