Finding 1170267 (2024-003)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2024

Accepted

2026-01-22

Audit: 383336

Organization: Township of Maplewood (NJ)

Auditor: SAMUEL KLEIN AND COMPANY LLP CPA'S

AI Summary

Answer: The Township's financial system fails to separate SLFRF-funded payroll costs from local funding.
Trend: This lack of segregation may lead to difficulties in tracking federal funding usage and compliance.
List: Update the budget report to create distinct accounts for federally funded and locally funded salaries.

Finding Text

The Township's financial system does not segregate SLFRF-funded payroll costs. The budget report does not maintain distinct accounts for federally funded salaries versus locally funded salaries.

Corrective Action Plan

The Township will improve its financial reporting and break out all grants, specifically the SLFRF payroll costs in the budget report to show them separately.

Other Findings in this Audit

1170265 2024-001

Material Weakness Repeat
1170266 2024-002

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$1.98M
97.036	DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS)	$625,498
93.323	EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC)	$218,563
14.218	COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS	$90,000