EIN: 226001751
UEI: VWYBKU42VMR5
Audited by: Nisivoccia LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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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 October 17, 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 April 17, 2025 (505 days ago).
What is a management decision? →FAC accepted this audit on January 3, 2024 — management decision was due July 3, 2024.
FAC accepted this audit on July 24, 2021 — management decision was due January 24, 2022.
Repayments of housing rehabilitation revolving loans that originated from Small Cities CDBG federal grant funds were initially reported as unrestricted current fund revenue. As a result of audit, the revenue was reclassified to program income in a grant reserve for housing rehabilitation that is restricted to Small Cities CDBG federal program. Criteria: Pursuant to 24 CFR section 570.489(e)(1)(vi)) program income includes payments of principal and interest on loans made using CDBG funds. Pursuant to 24 CFR section 570.489(e)(3) the State may permit the Town to retain program income, subject to the requirements of paragraph section 570.489(e)(3)(ii), or may require the Town to repay the program income to the State. The State, however, must permit the Town retain the program income if it will be used to continue the activity from which it was derived. The State will determine when an activity is being continued. Context: $177,750 in repayments of housing rehabilitation revolving loans that originated from Small Cities CDBG federal grant funds were initially reported as unrestricted current fund revenue and reclassified to program income in a grant reserve for housing rehabilitation that is restricted to Small Cities CDBG federal program. Cause: The Small Cities CDBG grant program was being administered by the chief financial officer who retired during 2019 without transitioning responsibilities. Effect: The Small Cities CDBG grant program was not being administered at year-end and reporting was performed by a contracted accountant without adequate knowledge of grant compliance requirements. Recommendation: The Small Cities CDBG grant program be administered with knowledge of grant compliance requirements and adequate internal controls over such compliance be implemented. Views of Responsible Officials of the City (unaudited): The Town plans to hire and train a chief financial officer to administer the Small Cities CDBG grant program with adequate knowledge of grant compliance.
Show full finding ▾Hide full finding ▴Condition: Repayments of housing rehabilitation revolving loans that originated from Small Cities CDBG federal grant funds were initially reported as unrestricted current fund revenue. As a result of audit, the revenue was reclassified to program income in a grant reserve for housing rehabilitation that is restricted to Small Cities CDBG federal program. Criteria: Pursuant to 24 CFR section 570.489(e)(1)(vi)) program income includes payments of principal and interest on loans made using CDBG funds. Pursuant to 24 CFR section 570.489(e)(3) the State may permit the Town to retain program income, subject to the requirements of paragraph section 570.489(e)(3)(ii), or may require the Town to repay the program income to the State. The State, however, must permit the Town retain the program income if it will be used to continue the activity from which it was derived. The State will determine when an activity is being continued. Context: $177,750 in repayments of housing rehabilitation revolving loans that originated from Small Cities CDBG federal grant funds were initially reported as unrestricted current fund revenue and reclassified to program income in a grant reserve for housing rehabilitation that is restricted to Small Cities CDBG federal program. Cause: The Small Cities CDBG grant program was being administered by the chief financial officer who retired during 2019 without transitioning responsibilities. Effect: The Small Cities CDBG grant program was not being administered at year-end and reporting was performed by a contracted accountant without adequate knowledge of grant compliance requirements. Recommendation: The Small Cities CDBG grant program be administered with knowledge of grant compliance requirements and adequate internal controls over such compliance be implemented. Views of Responsible Officials of the City (unaudited): The Town plans to hire and train a chief financial officer to administer the Small Cities CDBG grant program with adequate knowledge of grant compliance.
The Town of Dover will initiate new internal controls to monitor the proper recording of receipts.
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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