FAC Explorer

Finding 1191749 (2025-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-03-28
Audit: 395545
Organization: New Jersey Coalition to End Domestic Violence, Inc. (NJ)
Auditor: MERCADIEN PC CPAS

AI Summary

  • Core Issue: The Coalition misclassified certain federal grants as state-funded, leading to inaccuracies in financial reporting.
  • Impacted Requirements: Internal controls over Schedules must ensure accurate reflection of all state and federal funding and expenditures.
  • Recommended Follow-Up: Conduct an annual review of all funding sources, especially new ones, to correctly identify federal versus state funding before finalizing Schedules.

Finding Text

Program: Multiple programs Criteria or specific requirement: The Coalition is required to have sufficient internal controls in place over the preparation of the Schedules, including accurately reflecting all state and federal funding received and ensuring that all necessary expenditures are reported. Condition: The Coalition erroneously identified certain federal grants as state funded grants on the Schedules. Cause: The Coalition receives many grants annually, including grants which are made up of both state and federal funding sources. The Coalition overlooked several grants and did not properly separate direct federal funding passed through the State of New Jersey. Effect: The Schedules did not accurately reflect the total state and federal funding for the year under audit, which led to adjustments being required to properly report the total state and federal funding for the year.Recommendation: We recommend that the Coalition perform a thorough review of all funding received each year with a focus on any new funds received, to determine whether it is federal or state funded. This should occur prior to the finalization of the Schedules for the year. Views of Responsible Officials and Planned Corrective Action: Management is in agreement with the Condition and the Recommendation. See Corrective Action Plan.

Corrective Action Plan

Identifying Number: 2025-001 Finding: The Coalition erroneously identified certain federal grants as state funded grants on the Schedules. Contact Person Responsible for Corrective Action: Nicole Morella, Co-Executive Director and Adreinne Gantz, Co-Executive Director Corrective Action Planned: The Coalition acknowledges past issues with properly separating federal and state grant funds. As of July 1, 2025, the Coalition began fully segregating overlapping grants in its accounting system to ensure accurate allocation and monitoring, including separating FY26 RPE federal and state funds. The Coalition will thoroughly review each award’s conditions and funding streams to ensure all funds are correctly classified in the general ledger and monitored throughout the grant by all staff involved in the implementation, monitoring and reporting on the grant. Before year-end, the Coalition will review all received funds to ensure they are accurately reported in the Schedules. Anticipated Completion Date: June 30, 2026.

Categories

Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
93.591 FAMILY VIOLENCE PREVENTION AND SERVICES/STATE DOMESTIC VIOLENCE COALITIONS $451,057
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $188,729
16.753 CONGRESSIONALLY RECOMMENDED AWARDS $117,555
16.556 STATE DOMESTIC VIOLENCE AND SEXUAL ASSAULT COALITIONS $85,156
93.493 CONGRESSIONAL DIRECTIVES $74,852
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $74,814
93.671 FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES $52,897
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $48,429