EIN: 222648820
UEI: KWXFLCM3FD16
Audited by: SAX LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 September 30, 2026 (27 days from today).
What is a management decision? →FAC accepted this audit on March 12, 2025 — management decision was due September 12, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
Auditor noted while testing reporting of indirect costs 10 of the 12 periods were not correctly being reporting based on the approved indirect cost rate. The reporting was identified and corrected in subsequent periods, however the initial discrepancies were not identified. Questioned costs: None Context: Auditor noted while testing reporting of indirect costs 10 of the 12 periods were not correctly being reporting on based on the indirect cost rate. The reporting was identified and corrected in subsequent periods, however the initial discrepancies were not identified. Cause: During FY 2023 there was turnover in key positions in the CFO and senior accountant positions. The turnover of these positions lead to incorrect reporting of that required correction in subsequent quarters in FY 2023. Effect: The impact of this led to management not having complete and accurate financial information during FY 2023. Repeat Finding: No Recommendation: Auditor recommends that management establish an internal control policy where an individual outside the accounting department that reviews the quarterly reporting to ensure that information is accurate and complete before being submitted. Views of responsible officials: See corrective action plan
Show full finding ▾Hide full finding ▴Federal and State Agency: Department of Health and Human Services Center for Disease Control and Prevention; United States Department of Health and Human Services; and NJ State Dept. of Health & Senior Services Federal and State Program Name: HIV Prevention Activities Health Department Based (93.940); State Targeted Response to the Opioid Crisis (93.788); State HIV Services (DHST23HIV006) Assistance Listing Number: 93.940 and 93.788 Federal and State Award Identification Number and Year: (93.940: NU62PS924524; NU62PS924524H; NU62PS92452; NU62PS92452H; NU62PS924614; NU62PS924614) (93.788: H79TI085743)( STATE: DHST23HIV006) Pass-Through Agency: NJ State Dept. of Health & Senior Services Pass-Through Number(s): (93.940: DHST22FPR012; DHST22FPR004; DHST22HRC003; DHST23HRC004; DHST22EHE003; DHST23EHE001) (93.788: DHST23BUP004) Award Period: See SEFA and SESA Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Indirect costs were not being consistently applied based on quarterly expenditure reports. The reporting was corrected in subsequent quarters in FY 2023. Condition: Auditor noted while testing reporting of indirect costs 10 of the 12 periods were not correctly being reporting based on the approved indirect cost rate. The reporting was identified and corrected in subsequent periods, however the initial discrepancies were not identified. Questioned costs: None Context: Auditor noted while testing reporting of indirect costs 10 of the 12 periods were not correctly being reporting on based on the indirect cost rate. The reporting was identified and corrected in subsequent periods, however the initial discrepancies were not identified. Cause: During FY 2023 there was turnover in key positions in the CFO and senior accountant positions. The turnover of these positions lead to incorrect reporting of that required correction in subsequent quarters in FY 2023. Effect: The impact of this led to management not having complete and accurate financial information during FY 2023. Repeat Finding: No Recommendation: Auditor recommends that management establish an internal control policy where an individual outside the accounting department that reviews the quarterly reporting to ensure that information is accurate and complete before being submitted. Views of responsible officials: See corrective action plan
Material Weakness: Significant deficiency in internal control over compliance. Corrective Action Plan: Due to difficulty in hiring and engaging a fulltime Chief Financial Officer, Management has made the decision to outsource our finance department and has engaged the services of Withum, a premier accounting services firm. Management has implemented new accounting software with more robust cost allocation tools and internal controls. Management has also implemented cost allocation methodologies and grant management rules into the workflow and new process definitions associated with implementing new software. Grant reporting rules and cost allocations will be built into the accounting software. A quarterly review of grant expenditures and cash flow management will be conducted by the Board of Trustees Finance committee quarterly. Anticipated Completion Date: The engagement with Withum was entered into in May 2023. The financial systems update went live on February 1, 2024. Quarterly review of grant expenditures and cash flow management will be ongoing April – June 2024.
FAC accepted this audit on April 4, 2023 — management decision was due October 4, 2023.
FAC accepted this audit on December 28, 2021 — management decision was due June 28, 2022.
FAC accepted this audit on January 6, 2021 — management decision was due July 6, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 6, 2018 — management decision was due June 6, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 19, 2017 — management decision was due April 19, 2018.
FAC accepted this audit on February 15, 2017 — management decision was due August 15, 2017.
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