EIN: 221487364
UEI: C549G7KJCBF8
Audited by: Wilkin & Guttenplan, PC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 10, 2026. 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 August 10, 2026 (22 days ago).
What is a management decision? →It is JFS’s responsibility to submit quarterly reports by the 15th day following the quarter end. Management did not submit the 1st, and 3rd quarterly reports timely for the Department of Housing and Urban Development, Department of Community Affairs – Integrated Homelessness Prevention and Services Grant (14.231). In addition, management did not submit the 1st quarterly report timely for the Department of Health and Human Services, Special Programs for the Aging, Title IV And Title II Discretionary (93.048). Cause: In 2024, the CFO and the Controller were new to their roles and oversight of financial reporting and grant-management. This resulted in delays in fulfilling the grants compliance requirement. As a result, reporting packages were not submitted timely. Effect: Reimbursement of monies must be approved and accepted by the agency before reimbursements are issued, having a direct impact on JFS’s cash flow for the Integrated Homelessness Prevention and Services Grant (14.231). For the Special Programs for the Aging (93.048) non-compliance of grant requirements could result in loss of the grant. Recommendations: We recommend establishing a detailed review process to help ensure compliance with grant requirements. Management should keep reminders of due dates required for all grants and contracts to ensure timely submissions of reports.
Show full finding ▾Hide full finding ▴criteria and Condition: It is JFS’s responsibility to submit quarterly reports by the 15th day following the quarter end. Management did not submit the 1st, and 3rd quarterly reports timely for the Department of Housing and Urban Development, Department of Community Affairs – Integrated Homelessness Prevention and Services Grant (14.231). In addition, management did not submit the 1st quarterly report timely for the Department of Health and Human Services, Special Programs for the Aging, Title IV And Title II Discretionary (93.048). Cause: In 2024, the CFO and the Controller were new to their roles and oversight of financial reporting and grant-management. This resulted in delays in fulfilling the grants compliance requirement. As a result, reporting packages were not submitted timely. Effect: Reimbursement of monies must be approved and accepted by the agency before reimbursements are issued, having a direct impact on JFS’s cash flow for the Integrated Homelessness Prevention and Services Grant (14.231). For the Special Programs for the Aging (93.048) non-compliance of grant requirements could result in loss of the grant. Recommendations: We recommend establishing a detailed review process to help ensure compliance with grant requirements. Management should keep reminders of due dates required for all grants and contracts to ensure timely submissions of reports.
JFS is in the process of hiring a new Chief Financial Officer (CFO) with pertinent experience for non-profits, governments, and billing. That person will lead the finance team to ensure best accounting and internal control practices are implemented and followed. During 2025, JFS strengthened its governance and internal control environment by implementing a centralized system for tracking all grant-related data in a single, secure location. All grant documentation is now maintained electronically within the organization’s OneDrive system, improving record retention, transparency, and audit readiness. The Finance Department established regular internal finance meetings, in addition to standing leadership meetings, to promote consistent communication, segregation of duties, and oversight across the finance function. Management continues to provide the Finance Committee of the Board with monthly financial reports; supporting ongoing fiscal monitoring and informed decision-making.
Management is required to file the Federal Audit Clearing House Filing (“FAC”) by the earlier of 9 months after the fiscal year end or 30 days after the audit report release date. The FAC was filed after the deadline. Cause: The completion of the audit was beyond the deadline. Effect: Late filing fees or penalties may be assessed. Recommendations: We recommend establishing a detailed year-end closing process and review to help ensure the year-end accounting is complete, reviewed and approved by the Executive Director before the audit is started.
Show full finding ▾Hide full finding ▴Criteria and Condition: Management is required to file the Federal Audit Clearing House Filing (“FAC”) by the earlier of 9 months after the fiscal year end or 30 days after the audit report release date. The FAC was filed after the deadline. Cause: The completion of the audit was beyond the deadline. Effect: Late filing fees or penalties may be assessed. Recommendations: We recommend establishing a detailed year-end closing process and review to help ensure the year-end accounting is complete, reviewed and approved by the Executive Director before the audit is started.
JFS is in the process of hiring a new Chief Financial Officer (CFO) with pertinent experience for non-profits, governments, and billing. That person will lead the finance team to ensure best accounting and internal control practices are implemented and followed. During 2025, JFS strengthened its governance and internal control environment by implementing a centralized system for tracking all grant-related data in a single, secure location. All grant documentation is now maintained electronically within the organization’s OneDrive system, improving record retention, transparency, and audit readiness. The Finance Department established regular internal finance meetings, in addition to standing leadership meetings, to promote consistent communication, segregation of duties, and oversight across the finance function. Management continues to provide the Finance Committee of the Board with monthly financial reports; supporting ongoing fiscal monitoring and informed decision-making.
FAC accepted this audit on November 26, 2024 — management decision was due May 26, 2025.
FAC accepted this audit on September 17, 2023 — management decision was due March 17, 2024.
During our testing, 4 out of 5 clients selected for testing did not have income documentation within their client file. In addition, on July 26, 2022, Union County?s Division on Aging completed independent monitoring of the grant program. They identified 7 of the 10 clients selected did not have income supporting forms. Cause: Management was not aware of the grant requirement requiring annual income verification. Effect: JFS could have requested reimbursement from Union County for clients that were not eligible to receive services under the grant agreement. Questioned Costs: Contract Award: $65,000.
Show full finding ▾Hide full finding ▴Federal Program: United States Department of Health and Human Services, Passed through the County of Union, Department of Human Services, Division on Aging - Home Health Services Criteria: Union County required clients to be residents of Union County who are 60 years of age or older and/or are receiving social security disability. These persons must fit the above criteria and fall within the Federal Poverty guidelines up to and including 185% as published in the Federal Registry, to receive home health services under the contract agreement. Condition: During our testing, 4 out of 5 clients selected for testing did not have income documentation within their client file. In addition, on July 26, 2022, Union County?s Division on Aging completed independent monitoring of the grant program. They identified 7 of the 10 clients selected did not have income supporting forms. Cause: Management was not aware of the grant requirement requiring annual income verification. Effect: JFS could have requested reimbursement from Union County for clients that were not eligible to receive services under the grant agreement. Questioned Costs: Contract Award: $65,000.
Management should implement procedures that client income is verified annually and documentation maintained within the client file. Grant requirements should be reviewed and documented annually with department leads and intake coordinators.
FAC accepted this audit on September 27, 2022 — management decision was due March 27, 2023.
FAC accepted this audit on February 8, 2022 — management decision was due August 8, 2022.
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