FAC Explorer

Finding 1181976 (2025-003)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2025
Accepted
2026-03-23
Audit: 393328
Organization: Jersey City Public Schools (NJ)
Auditor: LERCH VINCI & BLISS LLP

AI Summary

  • Issue: Some employee salaries charged to federal grants were not officially approved as federally funded.
  • Trend: Year-end adjustments for salary accruals lacked detailed support for individual employees.
  • Follow-up: Ensure all federally funded employee salaries are documented in meeting minutes and maintain detailed records for year-end adjustments.

Finding Text

o Our audit of employee salaries charged to the District’s federal grant programs indicated the following: o Employees whose salaries were charged to the ESEA Title I and Title II and IDEA Part B grant programs were not approved in the minutes as federally funded employees. o Expenditures for certain employee salary accruals were charged to ESEA Title I and IDEA Part B grant programs via a year-end adjustment which could not be supported with a detail by individual employee.

Corrective Action Plan

Employee salaries charged to federal grant programs will be approved as such in the minutes. Year-end salary accruals will be supported by a detail by individual employee and amount.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1181973 2025-003
    Material Weakness Repeat
  • 1181974 2025-003
    Material Weakness Repeat
  • 1181975 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $22.45M
84.027 SPECIAL EDUCATION GRANTS TO STATES $9.11M
10.555 NATIONAL SCHOOL LUNCH PROGRAM $9.00M
10.553 SCHOOL BREAKFAST PROGRAM $5.01M
84.425 EDUCATION STABILIZATION FUND $3.01M
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES-SCHOOL IMPROVEMENT ACT-PART A $2.70M
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $1.72M
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $1.18M
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $806,902
93.778 MEDICAL ASSISTANCE PROGRAM $655,176
84.002 ADULT EDUCATION - BASIC GRANTS TO STATES $419,250
84.287 TWENTY-FIRST CENTURY COMMUNITY LEARNING CENTERS $341,988
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $323,893
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $236,332
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $226,906
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $208,418
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $100,000
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $74,420
10.649 PANDEMIC EBT ADMINISTRATIVE COSTS $5,904