Finding 1179060 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-12

AI Summary

  • Core Issue: The organization failed to submit 23 out of 30 required reports on time, violating the reporting deadlines set by the VOCA contract.
  • Impacted Requirements: Timeliness of reporting is crucial for compliance with federal and state funding requirements, which could affect future fund disbursements.
  • Recommended Follow-up: Assess and strengthen the finance department's resources and internal controls to ensure timely report submissions moving forward.

Finding Text

Identification of the Federal and State Program Assistance Listing Number: 16.575 Program Name: Crime Victims Assistance Program Federal Agency: U.S. Department of the Justice, passed through NJ State Department of Law and Public Safety Compliance Requirement: Reporting Type of Finding: Significant Deficiency Finding 2025-001: Reporting Finding Type: Significant Deficiency Criteria: Per the VOCA contract, the grantee is required to submit quarterly fiscal and programmatic reports by the 15th calendar day of the month following the end of the quarter to the State of New Jersey. Condition and Context: For a sample of 30 reports tested, we noted that 23 of the reports were submitted past the required deadline as noted in the table below. The sample was not intended to be, and was not, a statistically valid sample. Contract Number Period Date Required to be Submitted Date Submitted VAG-32-21 7/1/2024 - 8/31/2024 9/15/2024 9/30/2024 VAG-143-21 7/1/2024 - 8/31/2024 9/15/2024 9/30/2024 VAG-143-21 9/1/2024 - 9/30/2024 10/15/2024 10/23/2024 VAG-143-21 10/1/2024 - 12/31/2024 1/15/2025 1/23/2025 VAG-143-21 1/1/2025 - 3/31/2025 4/15/2025 4/22/2025 VCA-16-23 4/1/2025 - 6/30/2025 7/15/2025 7/23/2025 VCA-16-23 7/1/2024 - 9/30/2024 10/15/2024 10/24/2024 VCA-16-23 10/1/2024 - 12/31/2024 1/15/2025 1/16/2025 VCA-16-23 1/1/2025 - 3/31/2025 4/15/2025 4/23/2025 VAG-144-21 4/1/2025 - 6/30/2025 7/15/2025 8/1/2025 VAG-144-21 9/1/2024 - 9/30/2024 10/15/2024 10/24/2024 VAG-144-21 10/1/2024 - 12/31/2024 1/15/2025 1/23/2025 VAG-146-21 4/1/2025 - 6/30/2025 7/15/2025 7/16/2025 VAG-146-21 9/1/2024 - 9/30/2024 10/15/2024 10/23/2024 VAG-146-21 1/1/2025 - 3/31/2025 4/15/2025 4/29/2025 VAG-142-21 9/1/2024 - 9/30/2024 10/15/2024 10/23/2024 VAG-142-21 10/1/2024 - 12/31/2024 1/15/2025 1/23/2025 VAG-142-21 1/1/2025 - 3/31/2025 4/15/2025 4/22/2025 VAG-142-21 4/1/2025 - 6/30/2025 7/15/2025 7/21/2025 VAG-145-21 9/1/2024 - 9/30/2024 10/15/2024 10/25/2024 VAG-145-21 10/1/2024 - 12/31/2024 1/15/2025 1/16/2025 VAG-145-21 1/1/2025 - 3/31/2025 4/15/2025 4/24/2025 VAG-145-21 4/1/2025 - 6/30/2025 7/15/2025 7/24/2025 Cause: The Organization had turnover in staff and required additional time to complete the filings completely and accurately. Effect or Potential Effect: The Organization is not in compliance with the timeliness of reporting requirements of the funding agency. Funds may be held or not disbursed timely from the funding source due to the late filing of reports, which could result in cash flow problems for the Organization. Questioned Costs: None Recommendation: The Organization should evaluate its finance department and increase resources as necessary to aid in compliance and implement internal controls to facilitate timely filings of reports. View of Responsible Officials: The Organization is currently in a transition phase and plans to reorganize job duties and adjust staffing within the Finance Department to support the preparation and timely submission of quarterly fiscal and programmatic reports. These delays resulted from postponed contract approvals by the contracting entity, as well as staff turnover, which affected the timely filing of complete and accurate reports. Planned Implementation Expected Date: June 2026

Corrective Action Plan

Finding Description: Per the VOCA contract, the grantee is required to submit quarterly fiscal and programmatic reports by the 15th calendar day of the month following the end of the quarter to the State of NJ. Testing of the compliance requirement indicated that several reports were not submitted timely. Corrective Action and Method of Implementation: The Organization is currently in a transition phase and plans to reorganize job duties and adjust staffing within the Finance Department to support the preparation and timely submission of quarterly fiscal and programmatic reports. These delays resulted from postponed contract approvals by the contracting entity, as well as staff turnover, which affected the timely filing of complete and accurate reports. Name of Responsible Person: Diane Hobbs, Chief Financial Officer Anticipated Completion Date: June 2026

Categories

HUD Housing Programs Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1179048 2025-001
    Material Weakness Repeat
  • 1179049 2025-001
    Material Weakness Repeat
  • 1179050 2025-001
    Material Weakness Repeat
  • 1179051 2025-001
    Material Weakness Repeat
  • 1179052 2025-001
    Material Weakness Repeat
  • 1179053 2025-001
    Material Weakness Repeat
  • 1179054 2025-001
    Material Weakness Repeat
  • 1179055 2025-001
    Material Weakness Repeat
  • 1179056 2025-001
    Material Weakness Repeat
  • 1179057 2025-001
    Material Weakness Repeat
  • 1179058 2025-001
    Material Weakness Repeat
  • 1179059 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.086 HEALTHY MARRIAGE PROMOTION AND RESPONSIBLE FATHERHOOD GRANTS $349,215
93.569 COMMUNITY SERVICES BLOCK GRANT $140,932
16.575 CRIME VICTIM ASSISTANCE $83,960
93.917 HIV CARE FORMULA GRANTS $23,029
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $2,506