FAC Explorer

Finding 1214486 (2025-003)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2025
Accepted
2026-05-12
Audit: 401191
Organization: Jersey City Public Schools (NJ)
Auditor: LERCH VINCI & BLISS LLP

AI Summary

  • Issue: Salaries for employees charged to federal grants were not properly approved as federally funded in meeting minutes.
  • Trend: There is a pattern of unsupported salary accruals being charged to federal grant programs during year-end adjustments.
  • Follow-up: Ensure all federally funded employee salaries are documented in meeting minutes and maintain detailed records for salary accruals.

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

Ensure that an Action Form is completed and approved for all employees charged to the District's federal grant programs.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1214483 2025-003
    Material Weakness Repeat
  • 1214484 2025-003
    Material Weakness Repeat
  • 1214485 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