EIN: 221900235
UEI: LY5NP75JK629
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 11, 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 11, 2026, which was (9 days ago).
What is a management decision? →Condition: Management is not accounting for the Workforce Investment and Opportunity Act (WIOA) and Work First New Jersey grant activity in the District’s financial reporting system. This finding is repeated from prior year. Criteria: A central financial reporting system is an essential foundation of an internal control system over financial reporting and all financial activity should be accounted in such financial reporting system. As a compensatory control, regular and timely closing procedures can be utilized to adequately integrate any activity not initially accounted for, into the financial reporting system. Context: WIOA grant activity totaling $1,938,440 in expenditures was recorded in the District’s financial reporting system at year end with manual journal entries. Cause: WIOA and Work First New Jersey grant activity is being accounted for in external worksheets that are being integrated in the District financial reporting system in summary with manual journal entries at year end. As expenditures initially incurred and subsequently reimbursed by the WIOA and Work First New Jersey grant are accounted in the District financial reporting system, there is a lack of sufficient audit trail for actual expenditures incurred by WIOA and Work First New Jersey grant and rights and application of related reimbursements. Effect: Material misstatements of expenditures and rights to reimbursements may exist that management or employees, in the normal course of performing their assigned functions did not prevent, or detect and correct, on a timely basis. Recommendation: Management account for the Workforce Investment and Opportunity Act (WIOA) and Work First New Jersey grant activity in the District’s financial reporting system or perform regular and timely closing procedures to adequately integrate detail of grant reporting with the financial reporting system. View of Responsible Official and Planned Corrective Action: Management will account for the WIOA and Work First New Jersey grant activity in the District’s financial reporting system. The District has contracted an outside consultant to assist with corrective actions.
New Management will work internally to report WIOA and Work First NJ grant into the District's financial reporting system. In the meantime, regular and timely closing procedures are already being performed in order to adequaely integrate detail of grant reporing with the financial reporting system.
2024-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 18, 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 September 18, 2025, which was (336 days ago).
What is a management decision? →Condition: Management is not budgeting or accounting for the Workforce Investment and Opportunity Act (WIOA) grant activity in the District’s financial reporting system nor performing closing procedures to adequately integrate or agree grant reporting to the financial reporting system. Criteria: A central financial reporting system is an essential foundation of an internal control system over financial reporting and all financial activity should be accounted in such financial reporting system. As a compensatory control, regular and timely closing procedures can be utilized to adequately integrate any activity not initially accounted for, into the financial reporting system. Context: As a result of the independent audit, $1,554,350 in revenues and expenditures of WIOA grant activity were recorded without an adequate audit trail. Cause: WIOA grant activity is being accounted for in external worksheets that are not integrated or agreed to the District financial reporting system. As expenditures initially incurred and subsequently reimbursed by the WIOA grant are accounted in the District financial reporting system, there is a lack of sufficient audit trail for actual expenditures incurred by WIOA grant and rights and application of related reimbursements. Effect: Material misstatements of expenditures and rights to reimbursements may exist that management or employees, in the normal course of performing their assigned functions did not prevent, or detect and correct, on a timely basis. Recommendation: Management budget and account for the Workforce Investment and Opportunity Act (WIOA) grant activity in the District’s financial reporting system or perform regular and timely closing procedures to adequately integrate or agree grant reporting with the financial reporting system. View of Responsible Official and Planned Corrective Action: Management will budget and account for the WIOA grant activity in the District’s financial reporting system.
Management will budget and account for WIOA grant activity in the District's financial reporting system.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 10, 2020. 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 December 10, 2020, which was (2079 days ago).
What is a management decision? →Condition: The District food service program did not maintain separate accounting of non-reimbursable/ nonprogram revenues or costs of goods sold and could not determine whether the revenue generated from the sale of non-program food complies with the resource management requirements established by the New Jersey Department of Agriculture pursuant to 7 CFR section 210.14(f). Criteria: The District food service program is required to ensure to the New Jersey Department of Agriculture that the revenue generated from the sale of non-program food complies with the resource management requirements of 7 CFR section 210.14(f). The resource management requirements are that the proportion of total revenue from the sale of nonprogram foods to total revenue of the school food service account must be equal to or greater than the proportion of total food costs associated with obtaining nonprogram foods or the total costs associated with obtaining program and nonprogram foods from the account. Context: The food service program had daily sales of $1,171,211 and cost of goods sold of $1,916,044 of which neither could not be segregated between non-reimbursable/nonprogram activity. This finding was reported in the prior fiscal year ending June 30, 2018. Effect: The District food service program non-reimbursable/nonprogram revenue could be less than non-reimbursable/nonprogram cost of goods sold, whereby federal program funds are subsidizing nonfederal programs and may be disallowed; or non-reimbursable/nonprogram revenue could be substantially more than non-reimbursable/nonprogram cost of goods sold, whereby compromising the nonprofit status and eligibility of the food service program. Cause: The food service program has other sources of revenue outside of the reimbursable federal child nutrition program. However, separate accounting was not maintained nor could be segregated for non-reimbursable/nonprogram revenues or costs of goods sold. Questioned Costs: None Recommendation: The District food service program maintain separate accounting of non-reimbursable/ nonprogram revenues and costs of goods sold to ensure that the revenue generated from the sale of non-program food complies with the resource management requirements established by the New Jersey Department of Agriculture pursuant to 7 CFR section 210.14(f). View of Responsible Official and Planned Corrective Actions: As a technical and vocational school district, the Hudson County Schools of Technology operates a unique food service program where students collaborate in meal planning and preparation as part of instruction. Nonprogram foods are provided to compliment the program foods in a unique and proficient manner, however nonprogram revenues and costs of goods sold cannot be segregated in any cost-efficient manner.
The district buys food and food related product for district wide use. This includes food production for 2700 students daily in addition to food purchases for its culinary classrooms and programs as well as special events. All food is cooked on premises and is procured in a way to maximize savings. The accounting for these purchases is difficult to parcel off to separate programs because the buying is done in bulk and utilized in all programs in order to reduce spending.
2018-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 2019. 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 September 28, 2019, which was (2518 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 16, 2018. 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 November 16, 2018, which was (2834 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-002
GSA_MIGRATION
GSA_MIGRATION
2016-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 18, 2017. 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 January 18, 2018, which was (3136 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
2014-001
GSA_MIGRATION
GSA_MIGRATION
2015-002
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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