Finding 1175179 (2025-004)

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

AI Summary

  • Core Issue: The College failed to submit required performance reports on time for the Vocational Rehabilitation Grants due to staff turnover.
  • Impacted Requirements: Timely performance reporting is mandated by grant agreements, which were not met, risking funding compliance.
  • Recommended Follow-Up: Management should enhance oversight and implement a centralized tracking system to ensure timely reporting and compliance with grant requirements.

Finding Text

Finding 2025-004: Reporting Assistance Listing Number 84.126A Rehabilitation Services - Vocational Rehabilitation Grants to States Award Period: July 1, 2024 – June 30, 2025 Criteria: Award recipients, as dictated by the grant agreements, may be required to provide performance reporting to the awarding agency in order to maintain funding. For performance reporting, non-federal entities may be required to submit performance reports at least annually but not more frequently than quarterly using a form or format authorized by the awarding agency (2 CFR 200.329). Condition: In accordance with the grant agreements, the College was required to provide certain quarterly and annual performance reports which were not submitted timely. 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 periodic performance reporting per the grant agreements. Effect: Certain performance reports were not submitted timely in accordance with the requirements of the respective grant agreements. Questioned Costs: None. Context: For the “Transition TA & Administration” and “Summer Transition Programs” grants, the College was unable to produce evidence that performance reporting occurred timely and with the requisite approvals. Repeat Finding: No. Recommendation: It is recommended that management perform a more thorough review of specific reporting requirements related to the ALN 84.126A grant agreements to ensure that the College’s requirements as they relate to performance reporting requirements are met. Views of Responsible Individuals: In response, the College is looking to implement a centralized reporting and tracking system with reminders for deadlines as well as incorporating reviews over performance reporting into month-end procedures. Oversight over reporting has been added as part of the monthly Research Administration meetings, and the College is looking to expand support staff to assist with performance monitoring. Lastly, the College is planning to expand annual training requirements for all principal investigators and support staff. Refer to the Corrective Action Plan for Current Year Findings.

Corrective Action Plan

Finding 2025-004: Reporting Assistance Listing Number 84.126A Rehabilitation Services - Vocational Rehabilitation Grants to States Award Period: July 1, 2024 – June 30, 2025 Responsible Persons: 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 was unable to provide evidence that certain quarterly and annual performance reports required under the ALN 84.126A grant agreements were submitted timely and with the required approvals. These delays resulted from staffing vacancies, turnover, and insufficient tracking mechanisms for reporting deadlines across the supporting units. The College acknowledges the importance of ensuring accurate and timely performance reporting as required under 2 CFR 200.329 and the underlying award documents. To strengthen compliance, the College will look to implement a centralized reporting and tracking system with automated deadline reminders, incorporate performance reporting reviews into enhanced month-end monitoring procedures, strengthen cross-functional communication and coordination, and expand annual training requirements for all principal investigators and administrative support staff. Additionally, the College added performance-reporting oversight to its monthly Research Administration meetings. The College is also expanding support staff to assist with fiscal and performance monitoring. The College implemented portions of the corrective action beginning in FY25, with remaining actions implemented through December 31, 2026. These improvements are designed to ensure full compliance with sponsor-required reporting timelines going forward. Anticipated Completion Date: December 31, 2026

Categories

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

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
  • 1175176 2025-003
    Material Weakness Repeat
  • 1175177 2025-004
    Material Weakness Repeat
  • 1175178 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