Finding 1168815 (2024-002)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2026-01-12

Audit: 380998

Organization: New Jersey Emergency Medical Services Task Force Support Group (NJ)

Auditor: HOLMAN FRENIA ALLISON PC

AI Summary

Answer: The Organization missed the deadline for submitting the federal single audit.
Trend: Delays were caused by turnover in the finance department.
List: Follow up on staffing stability and implement measures to ensure timely audit submissions in the future.

Finding Text

Criteria: Federal single audits are required to be submitted to the Federal Audit Clearinghouse within nine months after fiscal period end date. Condition: The Organization did not submit the federal single audit for the year ended December 31, 2024 within the established deadline of September 30, 2025. Cause: There were significant delays in completing the audit due to turnover within the finance department of the Organization Effect: The Organization was unable to submit the audit into the Federal Audit Clearinghouse by the due date of September 30, 2025.

Corrective Action Plan

The 2024 audit was delayed for multiple reasons including a transition in responsibility for our accounting services which have greatly improved our overall financial management system, a mis-understanding of the audit period as there was an authorization to change our fiscal year which did not fully process, resulting in the need to move forward with the audit presented here, and delays in information sharing between staff and the audit team. The Board expects to have all records and information necessary to conduct a timely audit for 2025.

Other Findings in this Audit

1168814 2024-001

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
93.889	NATIONAL BIOTERRORISM HOSPITAL PREPAREDNESS PROGRAM	$877,027
93.354	PUBLIC HEALTH EMERGENCY RESPONSE: COOPERATIVE AGREEMENT FOR EMERGENCY RESPONSE: PUBLIC HEALTH CRISIS RESPONSE	$330,469