EIN: 216000418
UEI: L5MTYJ62P314
Audited by: Bowman & Company LLP
Oversight agency: 21 [Department of the Treasury]
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Showing data from August 28, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 15, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by February 15, 2026 (197 days ago).
What is a management decision? →FAC accepted this audit on October 22, 2024 — management decision was due April 22, 2025.
FAC accepted this audit on September 5, 2023 — management decision was due March 5, 2024.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
The annual report filed for the year ended December 31, 2021 was not filed timely. Questioned Costs: None. Context: No sample over the compliance requirement of reporting is applicable as only one annual report Is required to be filed. Effect or Potential Effect: Noncompliance with the reporting requirements. Cause: Client oversight. Recommendation: That the City verify that policies and procedures are in place to ensure that the Project and Expenditure Report is filed timely for the Coronavirus State and Local Fiscal Recovery Funds program.
Show full finding ▾Hide full finding ▴Finding No. 2021-010. Information on the Federal Program: Coronavirus State and Local Fiscal Recovery Funds (assistance listing number 21.027), U.S. Department of Treasury. Criteria or Specific Requirement: In accordance with reporting requirements, financial reports (Project and Expenditure Report) must be submitted by January 31st after year-end. Condition: The annual report filed for the year ended December 31, 2021 was not filed timely. Questioned Costs: None. Context: No sample over the compliance requirement of reporting is applicable as only one annual report Is required to be filed. Effect or Potential Effect: Noncompliance with the reporting requirements. Cause: Client oversight. Recommendation: That the City verify that policies and procedures are in place to ensure that the Project and Expenditure Report is filed timely for the Coronavirus State and Local Fiscal Recovery Funds program.
The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
FAC accepted this audit on December 29, 2022 — management decision was due June 29, 2023.
Finding No. 2020-011 Information on the Federal Program Housing Opportunities for Persons with AIDS (HOPWA) (assistance listing number 14.241), U.S. Department of Housing and Urban Development Criteria or Specific Requirement In accordance with reporting requirements, financial reports (Consolidated Annual Performance and Evaluation Report) must be accurate and complete. Condition The annual report filed during the period did not accurately report the expenditures recorded in the City?s financial accounting software system. Questioned Costs None. Context The expenditures for the period did not agree to the City?s financial accounting software system by $35,282.28. No sample over the compliance requirement of reporting is applicable as only one annual report is required to be filed. Effect or Potential Effect Noncompliance with the reporting requirements. Cause A reconciliation between the City?s financial accounting software system and the Consolidated Annual Performance and Evaluation Report was not performed. Identification as a Repeat Finding Prior Year Finding No. 2020-014. Recommendation That the City perform a reconciliation between its financial accounting software system and the Consolidated Annual Performance and Evaluation Report, and when variances are identified, that the City make the necessary adjustments as applicable.
Show full finding ▾Hide full finding ▴Finding No. 2020-011 Information on the Federal Program Housing Opportunities for Persons with AIDS (HOPWA) (assistance listing number 14.241), U.S. Department of Housing and Urban Development Criteria or Specific Requirement In accordance with reporting requirements, financial reports (Consolidated Annual Performance and Evaluation Report) must be accurate and complete. Condition The annual report filed during the period did not accurately report the expenditures recorded in the City?s financial accounting software system. Questioned Costs None. Context The expenditures for the period did not agree to the City?s financial accounting software system by $35,282.28. No sample over the compliance requirement of reporting is applicable as only one annual report is required to be filed. Effect or Potential Effect Noncompliance with the reporting requirements. Cause A reconciliation between the City?s financial accounting software system and the Consolidated Annual Performance and Evaluation Report was not performed. Identification as a Repeat Finding Prior Year Finding No. 2020-014. Recommendation That the City perform a reconciliation between its financial accounting software system and the Consolidated Annual Performance and Evaluation Report, and when variances are identified, that the City make the necessary adjustments as applicable.
The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
2020-014
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
Finding No. 2020-013 (Prior Fiscal Year Finding No. 2019-010) Information on the Federal Program Child Nutrition Cluster - Summer Food Service Program for Children (CFDA No. 10.559), U.S. Department of Agriculture (pass through entity: New Jersey Department of Agriculture) Criteria or Specific Requirement In accordance with the grant agreement and cash management requirements, meal count forms must be completed based on the number of meals served, expenditures incurred, and reported on the monthly reimbursement vouchers. Reimbursement vouchers must be reviewed for accuracy and be submitted by the 10th day following the claiming month. Condition The supporting documentation of meals served for the month and sites sampled did not agree to meals reported on reimbursement vouchers, and in addition, reimbursement vouchers were not timely filed. Also, the expenditures reported on the reimburse voucher did not agree to the expenditures recorded in the City?s accounting software system. Questioned Costs None. Context For two of the months tested, a total of 107,811 meals were reported as being served for all sites, however, supporting documentation maintained on file supported a total of 112,694 meals as being served for all sites, thus yielding a variance of 4,883 meals. For the five sites tested, a total of 15,200 meals were reported as being served, however, supporting documentation maintained on file supported 15,381 meals served, thus yielding a variance of 181 meals. The sample was not intended to be, and was not, a statistically valid sample. For the two months tested, the expenditures reported were $288,101.00, however, supporting documentation maintained on file reflected expenditures of $234,774.47.
Show full finding ▾Hide full finding ▴Finding No. 2020-013 (Prior Fiscal Year Finding No. 2019-010) Information on the Federal Program Child Nutrition Cluster - Summer Food Service Program for Children (CFDA No. 10.559), U.S. Department of Agriculture (pass through entity: New Jersey Department of Agriculture) Criteria or Specific Requirement In accordance with the grant agreement and cash management requirements, meal count forms must be completed based on the number of meals served, expenditures incurred, and reported on the monthly reimbursement vouchers. Reimbursement vouchers must be reviewed for accuracy and be submitted by the 10th day following the claiming month. Condition The supporting documentation of meals served for the month and sites sampled did not agree to meals reported on reimbursement vouchers, and in addition, reimbursement vouchers were not timely filed. Also, the expenditures reported on the reimburse voucher did not agree to the expenditures recorded in the City?s accounting software system. Questioned Costs None. Context For two of the months tested, a total of 107,811 meals were reported as being served for all sites, however, supporting documentation maintained on file supported a total of 112,694 meals as being served for all sites, thus yielding a variance of 4,883 meals. For the five sites tested, a total of 15,200 meals were reported as being served, however, supporting documentation maintained on file supported 15,381 meals served, thus yielding a variance of 181 meals. The sample was not intended to be, and was not, a statistically valid sample. For the two months tested, the expenditures reported were $288,101.00, however, supporting documentation maintained on file reflected expenditures of $234,774.47.
The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
2019-010
Finding No. 2020-014 (Prior Fiscal Year Finding No. 2019-011) Information on the Federal Program Housing Opportunities for Persons with AIDS (HOPWA) (CFDA #14.241), U.S. Department of Housing and Urban Development Criteria or Specific Requirement In accordance with reporting requirements, financial reports (Consolidated Annual Performance and Evaluation Report) must be accurate and complete. Condition The report filed for the fiscal year did not accurately report the expenditures recorded in the City?s financial accounting software system. Questioned Costs None. Context The expenditures for the fiscal year 2020 did not agree to the City?s financial accounting software system by $415,815.79. No sample over the compliance requirement of reporting is applicable as only one annual report is required to be filed.
Show full finding ▾Hide full finding ▴Finding No. 2020-014 (Prior Fiscal Year Finding No. 2019-011) Information on the Federal Program Housing Opportunities for Persons with AIDS (HOPWA) (CFDA #14.241), U.S. Department of Housing and Urban Development Criteria or Specific Requirement In accordance with reporting requirements, financial reports (Consolidated Annual Performance and Evaluation Report) must be accurate and complete. Condition The report filed for the fiscal year did not accurately report the expenditures recorded in the City?s financial accounting software system. Questioned Costs None. Context The expenditures for the fiscal year 2020 did not agree to the City?s financial accounting software system by $415,815.79. No sample over the compliance requirement of reporting is applicable as only one annual report is required to be filed.
The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
2019-011
FAC accepted this audit on May 13, 2020 — management decision was due November 13, 2020.
Finding No. 2019-010 (Prior Fiscal Year Finding No. 2018-010) Information on the Federal Program Child Nutrition Cluster - Summer Food Service Program for Children (CFDA No. 10.559), U.S. Department of Agriculture (pass through entity: New Jersey Department of Agriculture) Criteria or Specific Requirement In accordance with the grant agreement and cash management requirements, meal count forms must be completed based on the number of meals served and reported on the monthly reimbursement vouchers. Reimbursement vouchers must be reviewed for accuracy and be submitted by the 10th day following the claiming month. Condition The supporting documentation of meals served for the month and sites sampled did not agree to meals reported on reimbursement vouchers, and in addition, reimbursement vouchers were not timely filed. Questioned Costs None. Context For two of the months tested, a total of 130,550 meals were reported as being served for all sites, however, supporting documentation maintained on file supported a total of 130,554 meals as being served for all sites, thus yielding a variance of 4 meals. In addition, two of the reimbursement vouchers were not filed timely. For the six sites tested, a total of 10,528 meals were reported as being served, however, supporting documentation maintained on file supported 10,406 meals served, thus yielding a variance of 122 meals. The sample was not intended to be, and was not, a statistically valid sample. Effect As a result of the variances noted with the cash management requirements for the federal award, the potential exists that the City may be responsible for reimbursing the grantor agency. Cause The original source documentation for the accumulation of monthly totals submitted for reimbursement and daily meals served at several of the sites were not accurately maintained and reconciled to meals reported. Recommendation That supporting documentation of meals served for the months and sites agree to meals reported on reimbursement vouchers, and that reimbursement vouchers be filed timely. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Show full finding ▾Hide full finding ▴Finding No. 2019-010 (Prior Fiscal Year Finding No. 2018-010) Information on the Federal Program Child Nutrition Cluster - Summer Food Service Program for Children (CFDA No. 10.559), U.S. Department of Agriculture (pass through entity: New Jersey Department of Agriculture) Criteria or Specific Requirement In accordance with the grant agreement and cash management requirements, meal count forms must be completed based on the number of meals served and reported on the monthly reimbursement vouchers. Reimbursement vouchers must be reviewed for accuracy and be submitted by the 10th day following the claiming month. Condition The supporting documentation of meals served for the month and sites sampled did not agree to meals reported on reimbursement vouchers, and in addition, reimbursement vouchers were not timely filed. Questioned Costs None. Context For two of the months tested, a total of 130,550 meals were reported as being served for all sites, however, supporting documentation maintained on file supported a total of 130,554 meals as being served for all sites, thus yielding a variance of 4 meals. In addition, two of the reimbursement vouchers were not filed timely. For the six sites tested, a total of 10,528 meals were reported as being served, however, supporting documentation maintained on file supported 10,406 meals served, thus yielding a variance of 122 meals. The sample was not intended to be, and was not, a statistically valid sample. Effect As a result of the variances noted with the cash management requirements for the federal award, the potential exists that the City may be responsible for reimbursing the grantor agency. Cause The original source documentation for the accumulation of monthly totals submitted for reimbursement and daily meals served at several of the sites were not accurately maintained and reconciled to meals reported. Recommendation That supporting documentation of meals served for the months and sites agree to meals reported on reimbursement vouchers, and that reimbursement vouchers be filed timely. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
This is a continuing finding from prior years and the City has now transferred the responsibility to review and monitor the program. The Department of Human Services has also made changes in the personnel handling the program. The process for the program will include training to the individual to assure the counts, reimbursements and timely filing are completed.
2018-010
Finding No. 2019-011 Information on the Federal Program Housing Opportunities for Persons with AIDS (HOPWA) (CFDA #14.241), U.S. Department of Housing and Urban Development Criteria or Specific Requirement In accordance with reporting requirements, financial reports (Consolidated Annual Performance and Evaluation Report) must be accurate and complete. Condition The report filed for the fiscal year did not accurately report the expenditures recorded in the City?s financial accounting software system. Questioned Costs None. Context The expenditures for the fiscal year 2019 did not agree to the City?s financial accounting software system by $47,825.18. No sample over the compliance requirement of reporting is applicable as only one annual report is required to be filed. Effect Noncompliance with the reporting requirements. Cause A reconciliation between the City?s financial accounting software system and the Consolidated Annual Performance and Evaluation Report was not performed. Recommendation That the City perform a reconciliation between its financial accounting software system and the Consolidated Annual Performance and Evaluation Report, and when variances are identified, that the City make the necessary adjustments as applicable. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Show full finding ▾Hide full finding ▴Finding No. 2019-011 Information on the Federal Program Housing Opportunities for Persons with AIDS (HOPWA) (CFDA #14.241), U.S. Department of Housing and Urban Development Criteria or Specific Requirement In accordance with reporting requirements, financial reports (Consolidated Annual Performance and Evaluation Report) must be accurate and complete. Condition The report filed for the fiscal year did not accurately report the expenditures recorded in the City?s financial accounting software system. Questioned Costs None. Context The expenditures for the fiscal year 2019 did not agree to the City?s financial accounting software system by $47,825.18. No sample over the compliance requirement of reporting is applicable as only one annual report is required to be filed. Effect Noncompliance with the reporting requirements. Cause A reconciliation between the City?s financial accounting software system and the Consolidated Annual Performance and Evaluation Report was not performed. Recommendation That the City perform a reconciliation between its financial accounting software system and the Consolidated Annual Performance and Evaluation Report, and when variances are identified, that the City make the necessary adjustments as applicable. View of Responsible Officials and Planned Corrective Action The responsible officials agree with the finding and will address the matter as part of their corrective action plan.
Training will be conducted to provide guidance to employees as to the proper methods of assuring accurate data through reconciliations. This will be highlighted in a Standard Operating Procedure to memorialize the process and assign duties to produce timely and accurate reports.
FAC accepted this audit on May 20, 2019 — management decision was due November 20, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-007
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-008
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 26, 2017 — management decision was due August 26, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-009
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