EIN: 222699121
UEI: XMPXKAFX7U93
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 2, 2024. 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 July 2, 2024, which was (780 days ago).
What is a management decision? →2022 – 002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Housing for Opportunities for People with AIDS Assistance Listing Number: 14.241 Pass-Through Agency: New Jersey Department of Health and Human Services, City of Newark Pass-Through Number(s): HOPWA1314IH and HOPWA COVID CARES Award Period: January 1, 2022 through December 31, 2022 and July 31, 2020 through July 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure reports are filed timely based on grant requirements. Questioned costs: None Context: During our testing, it was noted that the Organization was not submitting expenditure reports within 15 days of month end. Cause: The Organization noted there were delays in reporting due to staffing shortages. Effect: The auditor noted the reports were approved by management and filed during the year; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: N/A Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to ensure expenditures reports are submitted within 15 days of month end. Views of responsible officials: There is no disagreement with the audit finding.
The Executive Director and Deputy Director will review and approve all reporting submissions to ensure they are being reported timely in accordance with grant requirements.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 8, 2021. 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 May 8, 2022, which was (1566 days ago).
What is a management decision? →Finding 2020-02: Material Weakness ? Recording of Grant Expenditures Criteria: It is the responsibility of the Organization?s management to design, implement, and maintain internal controls to ensure financial statements are fairly presented in accordance with generally accepted accounting principles and provide reasonable assurance regarding the reliability of those statements. Our audit identified a material weakness in internal controls and compliance over financial reporting that could affect the Organization?s ability to produce reliable financial statements. Condition: During the performance of internal control and compliance testing of major programs, it was noted that three expenditures were not recorded in the proper period. We proposed an adjustment of approximately $18,000 to decrease grant revenue and expenses. Cause: The Organization had inadequate financial management supervision to ensure that transactions and journal entries are properly recorded and reviewed, financial reports are prepared and reviewed, and that adequate documentation is maintained on file to support and identify all transactions.Effect or Potential Effect: Without adequate financial management supervision to ensure that transactions and journal entries are properly recorded and reviewed, financial reports are prepared and reviewed, and that adequate documentation is maintained on file to support and identify all transactions, there is an increased risk that errors and fraud related to financial transactions and reporting, including misappropriation of assets, could occur and not be detected in a timely fashion Recommendation: It is recommended that the Organization maintain appropriate and adequate financial supervision to ensure that the financial transactions and entries are accurately posted to the financial records and reviewed, and adequate documentation is maintained on file to support and identify all transactions.
Auditee Response and Corrective Action Plan: Isaiah House, Inc. is committed to integrity, as well as transparency, and we appreciate all opportunities to improve upon our operational procedures. With the governance oversight of our new Board of Trustees, we have made many strides to improve our overall agency structure and processes. To that end, we have a newly appointed Finance Chair on our Board that is responsible for: ? Safeguarding the Organization?s assets ? Reviewing the Organization?s financial statements on a quarterly basis and presenting statements to the full Board ? Working with the Executive Director to create projections and an annual budget ? Approving annual budget (with full Board support) ? Overseeing activities, including audit and investment performance ? Ensuring compliance with federal, state and other reporting requirements Specifically, the material weakness with respect to the recording of grant expenditures: Isaiah House, Inc. is modifying its current procedure with respect to the recording of grants to eliminate errors in the recording of grant expenditures.
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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