Finding 1175176 (2025-003)

Material Weakness Repeat Finding
Requirement
C
Questioned Costs
-
Year
2025
Accepted
2026-02-24
Audit: 388782
Organization: The College of New Jersey (NJ)

AI Summary

  • Core Issue: Reimbursement requests were submitted late and lacked required documentation, despite being for eligible expenditures.
  • Impacted Requirements: Compliance with 2 CFR 200.305 and grant agreement terms regarding submission timelines and documentation.
  • Recommended Follow-up: Management should enhance review processes and ensure staff are trained on grant requirements to prevent future issues.

Finding Text

Finding 2025-003: Cash Management Assistance Listing Number 84.126A Rehabilitation Services - Vocational Rehabilitation Grants to States Award Period: July 1, 2024 – June 30, 2025 Criteria: In accordance with 2 CFR 200.305 (b)(3) and per the terms of the underlying grant agreements, the College is funded under the reimbursement method and therefore, cash drawdowns/reimbursement requests made during the period from the federal agency or pass-through entity should be for expenditures incurred prior to the date of the reimbursement request. Condition: While reimbursement requests submitted by the College were for expenditures incurred prior to the date of the reimbursement requests, certain reimbursement requests were not submitted within the specific time frames and with the requisite documentation required per the grant agreements. Cause: Staff turnover within the Finance and Office of Grants and Sponsored Research (OGSR) prevented adequate levels of detailed review and understanding of the specific due dates and information requirements for reimbursement requests per the grant agreements. Effect: While reimbursement requests submitted by the College were for expenditures incurred prior to the date of the reimbursement requests, certain reimbursement requests were not submitted within the specific time frames and with the requisite documentation required per the grant agreements. Questioned Costs: None. Context: Final reimbursement request for the “I Can Connect (ICC)” grant was not submitted within 12 days of the grant end date as indicated in the initial grant agreement. Final reimbursement request for the “I Can Connect (ICC)” grant was due by July 19, 2025 but it was not submitted until November 17, 2025. The reimbursement requests were missing certain required documentation elements outlined in the underlying grant agreements. Repeat Finding: No. Recommendation: It is recommended that management conduct a more thorough review of the grant agreements to ensure that all timing and supporting documentation requirements are met as they relate to reimbursement requests submitted to granting agencies. Views of Responsible Individuals: In response, the College strengthened control processes as it relates to reimbursement processing, including enhanced month-end procedures, hiring a staff member for additional oversight, strengthening communication, and establishing a grant-specific reimbursement tracker. In addition, a mandatory annual training will be implemented beginning in fiscal year 2026. Refer to the Corrective Action Plan for Current Year Findings.

Corrective Action Plan

Finding 2025-003: Cash Management Assistance Listing Number 84.126A Rehabilitation Services - Vocational Rehabilitation Grants to States Award Period: July 1, 2024 – June 30, 2025 Responsible Person: Karen Miller, Controller, 609-771-2203, Jeanette Vega, Director of Grant Financial Administration, 609-771-2847 Amy Cuhel-Shuckers, Director, Grants and Sponsored Research, 609-771-3120 Corrective Action Plan: For the fiscal year ending June 30, 2025, the College had certain reimbursement requests under ALN 84.126A that were not submitted within the required timeframes and were missing certain documentation elements specified within the underlying grant agreements. While all reimbursement requests were made for allowable expenditures incurred prior to the date of request, the timing and documentation issues resulted from staff turnover and gaps in detailed review procedures within both Finance & Business Services and the Office of Grants and Sponsored Research (OGSR). The College recognizes the importance of ensuring that reimbursement requests are fully compliant with the timing and supporting documentation requirements outlined in 2 CFR 200.305 and the corresponding award documents. During FY25 and FY26, the College strengthened internal controls over reimbursement processing by implementing enhanced month-end monitoring procedures, hiring a Research Business Assistant responsible for additional oversight, improving documentation standards, strengthening cross-functional communication and coordination, and establishing a grant-specific reimbursement deadline tracker. These improvements were incorporated into updated training for principal investigators and grant support staff, with mandatory annual training implemented beginning FY26.The College implemented portions of the corrective actions during the fiscal year, with remaining items implemented at the start of FY26. These actions collectively support full and ongoing compliance with reimbursement requirements for federal and pass-through grant programs. Anticipated Completion Date: June 30, 2026

Categories

Cash Management

Other Findings in this Audit

  • 1175160 2025-001
    Material Weakness Repeat
  • 1175161 2025-001
    Material Weakness Repeat
  • 1175162 2025-001
    Material Weakness Repeat
  • 1175163 2025-001
    Material Weakness Repeat
  • 1175164 2025-001
    Material Weakness Repeat
  • 1175165 2025-001
    Material Weakness Repeat
  • 1175166 2025-001
    Material Weakness Repeat
  • 1175167 2025-002
    Material Weakness Repeat
  • 1175168 2025-002
    Material Weakness Repeat
  • 1175169 2025-002
    Material Weakness Repeat
  • 1175170 2025-002
    Material Weakness Repeat
  • 1175171 2025-002
    Material Weakness Repeat
  • 1175172 2025-002
    Material Weakness Repeat
  • 1175173 2025-002
    Material Weakness Repeat
  • 1175174 2025-003
    Material Weakness Repeat
  • 1175175 2025-003
    Material Weakness Repeat
  • 1175177 2025-004
    Material Weakness Repeat
  • 1175178 2025-004
    Material Weakness Repeat
  • 1175179 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.268 FEDERAL DIRECT STUDENT LOANS $37.21M
84.063 FEDERAL PELL GRANT PROGRAM $11.17M
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $662,067
47.083 INTEGRATIVE ACTIVITIES $602,648
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $405,768
84.038 FEDERAL PERKINS LOAN PROGRAM_FEDERAL CAPITAL CONTRIBUTIONS $321,456
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $296,958
84.027 SPECIAL EDUCATION GRANTS TO STATES $293,125
59.037 SMALL BUSINESS DEVELOPMENT CENTERS $256,638
84.007 FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANTS $246,532
84.326 SPECIAL EDUCATION TECHNICAL ASSISTANCE AND DISSEMINATION TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES $227,868
16.575 CRIME VICTIM ASSISTANCE $187,382
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $166,876
93.364 NURSING STUDENT LOANS $166,461
84.033 FEDERAL WORK-STUDY PROGRAM $150,000
27.011 INTERGOVERNMENTAL PERSONNEL ACT (IPA) MOBILITY PROGRAM $147,605
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $144,232
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $132,453
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $115,916
47.084 NSF TECHNOLOGY, INNOVATION, AND PARTNERSHIPS $81,735
15.929 SAVE AMERICA'S TREASURES $67,250
20.205 HIGHWAY PLANNING AND CONSTRUCTION $67,106
47.074 BIOLOGICAL SCIENCES $63,598
43.003 EXPLORATION $63,506
84.379 TEACHER EDUCATION ASSISTANCE FOR COLLEGE AND HIGHER EDUCATION GRANTS (TEACH GRANTS) $55,169
11.473 OFFICE FOR COASTAL MANAGEMENT $48,387
43.001 SCIENCE $48,179
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $47,817
47.041 ENGINEERING $47,206
66.718 NATIONAL COMMUNITY-BASED LEAD OUTREACH AND TRAINING GRANT PROGRAM $44,818
93.788 OPIOID STR $42,845
84.407 TRANSITION PROGRAMS FOR STUDENTS WITH INTELLECTUAL DISABILITIES INTO HIGHER EDUCATION $40,205
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $38,400
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $33,684
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $26,906
97.041 NATIONAL DAM SAFETY PROGRAM $25,000
42.010 TEACHING WITH PRIMARY SOURCES $22,556
11.U00 SEA GRANT SUPPORT $21,453
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $19,160
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $17,949
93.173 RESEARCH RELATED TO DEAFNESS AND COMMUNICATION DISORDERS $16,986
66.046 CLIMATE POLLUTION REDUCTION GRANTS $14,413
93.470 ALZHEIMER’S DISEASE PROGRAM INITIATIVE (ADPI) $8,427
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $8,319
47.050 GEOSCIENCES $2,070
94.006 AMERICORPS STATE AND NATIONAL 94.006 $937
11.417 SEA GRANT SUPPORT $713
19.009 ACADEMIC EXCHANGE PROGRAMS - UNDERGRADUATE PROGRAMS $299