EIN: 226001779
UEI: KSNJH1KTZC77
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 12, 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 December 12, 2025, which was (252 days ago).
What is a management decision? →Criteria: The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The City of Elizabeth (the City) must submit quarterly Project and Expenditure Reports that contain costs incurred during the covered period. Critical information includes, in part: Obligations and Expenditures: • Cumulative obligation • Current period expenditure Condition:Current obligation and expenditure information was not reported in accordance with governing requirements. Cause:The City did not have adequate internal controls to ensure Project and Expenditure Reports were prepared in accordance with governing requirements. Effect:Inaccurate information was reported to the federal awarding agency. Questioned Cost: None Context/Sampling: A nonstatistical sample of one out of a population of four Project and Expenditure Reports submitted during the year was selected for testing. The City reported current obligations for the amount the City budgeted, rather than the obligations (i.e., contracts/purchase orders) that were entered into during the reported period. The City reported current expenditure for one project as the budgeted amount, did not record current expenditures on another project and recorded expenditures on a project that did not have expenditures. The City reported three subrecipients and subawards. The City did not enter into an subrecipient or subaward agreements. The impact is as follows: Period ended June 30, 2024 Originally Reported Actual Water 1 Cumulative Obligations $17,000,000 $19,646,341 Current Pd Obligations ⸺ $1,494,959 GS-B (Fire Dept Repairs) Total Cumulative Exp $877,164 $840,970 Current Obligations $27,207 ⸺ Sewer 1 (Atlantic) Total Cumulative Exp $1,380,982 ⸺ Prior Year: Repeated Recommendation:We recommend the City enhance internal controls to ensure Project and Expenditure Reports are prepared in accordance with governing requirements. Client Reponse: The City recognizes the importance of internal controls and plans to enhance its procedures to ensure Project and Expenditure quarterly reports are prepared in accordance with governing requirements. An ARP consultant was engaged to ensure ARP reporting compliance. All subsequent reports to 2024 fiscal year are in compliance with ARP requirements.
The city recognizes the importance of internal controls and plans to enhance its procedires to ensure Project and Expenditure quarterly reports are prepared in accordance with governing requirements. An ARP consultant was engaged to ensure ARP reporting complinace. All subsequent reports to 2024 fiscal year are in compliance with ARP compliance.
2023-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 16, 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 October 16, 2024, which was (674 days ago).
What is a management decision? →Criteria:The OMB Compliance Supplement requires that reports submitted to the federal awarding agency include all activity of the reporting period, are supported by applicable accounting or performance records, and are fairly presented in accordance with governing requirements. The City of Elizabeth (the City) must submit quarterly Project and Expenditure Reports that contain costs incurred during the covered period. Critical information includes, in part: Obligations and Expenditures: Cumulative obligation Current period expenditure Condition: Current obligation and expenditure information was not reported in accordance with governing requirements. Cause:The City did not have adequate internal controls to ensure Project and Expenditure Reports were prepared in accordance with governing requirements. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None Context/Sampling: A nonstatistical sample of two out of a population of four Project and Expenditure Reports submitted during the year was selected for testing. The City reported current obligations for the amount the City budgeted, rather than the obligations (i.e., contracts/purchase orders) that were entered into during the reported period. The City reported current expenditure for one project as the budgeted amount, did not record current expenditures on another project and recorded expenditures on a project that did not have expenditures. The City reported three subrecipients and subawards. The City did not enter into an subrecipient or subaward agreements. Prior Year:None Recommendation: We recommend the City enhance internal controls to ensure Project and Expenditure Reports are prepared in accordance with governing requirements. Client Response:The City recognizes the importance of internal controls and plans to enhance its procedures to ensure Project and Expenditure quarterly reports are prepared in accordance with governing requirements and will update those issues in the first quarter report for 2024. Covid interruptions with related illnesses, early retirements and hiring difficulties all contributed to a negative impact on productivity.
The City recognizes the importance of internal controls and plans to enhance its procedures to ensure Project and Expenditure quarterly reports are prepared in accordance with governing requirements and will update those issues in the first quarter report for 2024. Covid interruptions with related illnesses, early retirements, and hiring difficulties all contributed to a negative impact on productivity.
Criteria: Recipients are responsible for ensuring that any procurement using State and Local Fiscal Recovery Funds, or payments under procurement contracts using such funds, are consistent with the procurement standards set forth in the Uniform Guidance at 2 CFR 200.317 through 2 CFR 200.327. All contracts made by the non-Federal entity under the Federal award must contain the applicable provisions covering Davis Bacon Act. Condition: The City utilized a vendor from a state contract for public work in excess of $2,000 and did not execute a contract enumerating all required provisions. Cause: The City did not acquire the necessary certified payrolls. Effect: The City is not in compliance with the requirements of the awarding agency. Questioned Costs: None Context/Sampling: All contracts for public works were tested to ensure the necessary required provisions were included and that contractors and subcontractors submitted certified payrolls. The City did not acquire a contract for one project. Prior Year: None Recommendation: We recommend the City enhance internal controls to ensure that all purchases for goods and services under the federal award requiring a formal contract executes one. Client Response: The City recognizes the importance of internal controls and plans to enhance procedures to ensure that all purchases for goods and services under a federal award requiring a formal contract executes one. The City believes it is prudent such awards have a contract to support purchase orders. Covid interruptions with related illnesses, early retirements and hiring difficulties all contributed to the negative impact.
The City recognizes the importance of internal controls and plans to enhance procedures to ensure that all purchases of goods and services under the federal award requiring a formal contract executes ones. The City believes it is prudent such awards have a contract to support purchase orders. Covid interruptions with related illnesses, early retirements, and hiring difficulties all contribute to a negative impact on productivity.
Criteria:The accounting practices of the non-Federal entity must provide for adequate documentation to support costs charged to the Federal award. Standards for documentation of personnel expenses in Uniform Guidance 2 CFR part 200.430 Compensation – personal services state that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Among various other requirements, these records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Support the distribution of the employee’s salary or wages among specific activities or cost objectives if the employee works on more than one Federal award, a Federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different bases; or an unallowable activity and a direct cost activity. Budget estimates (i.e. estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that: The system for establishing the estimates produces reasonable approximations of the activity actually performed; Significant changes in the corresponding work activity are identified and entered into the records in a timely manner. Condition: Salaries charged to the federal award were not supported by distribution schedule identifying the percentage of time each employee was working on the Federal award objective. Cause: The City charged salary expenditures to the grant baased upon percentages used in the grant application. Effect: The City was unable to provide supporting documentation that the costs charged to the grant were allowable. Questioned Costs: $697,935 Context/Sampling: The internal control and compliance testing performed included all salaries charged to the grant. Out of the items tested none of the salaries charged were supported by documentation supporting the allocation charged to the federal award. Prior Year: None Recommendation: We recommend the City review its policies and procedures related to the internal controls over payroll expenditures related to grants and implement a time system to capture appropriate salaries to be charged to the grant. Client Response: The City recognizes the importance of internal controls and plans to enhance procedures to ensure payroll expenditures related to grants are properly captured, documented and charged to the grant. Covid interruptions with related illnesses, early retirements and hiring difficulties all contributed to a negative impact on productivity.
The City recognizes the importance of internal controls and plans to enhance procedures to ensure payroll expenditures related to grants are properly captured, documented, and charged to that grant. Covid interruptions with related illnesses, early retirements, and hiring difficulties all contribute to a negative impact on productivity.
Criteria: The grantee is required to submit financial reports on a monthly/quarterly basis to the pass-through entities for reimbursement. Reports are to include only amounts that have been incurred and paid. In addition, per the Uniform Guidance 2 CFR 200.303, non federal entities receiving federal awards are required to establish and maintain internal controls designed to provide reasonable assurance of compliance with federal laws, regulations and program compliance requirements. Condition:Amounts reported on the financial reports do not agree to the amounts recorded in the general ledger. Cause:There is a lack of internal control over compliance related to reporting expenditures. Effect:The City is not in compliance with reporting requirements and establishing good internal controls Questioned Costs: None Context/Sampling: During our testing, we looked at all required reports and compared amounts recorded in the general ledger to amounts recorded on the reports. In all instances the amounts did not agree and there was no reconciliation of reports to the general ledger. Prior Year: None Recommendation: We recommend that the City enhance internal controls to ensure reports are reconciled to the general ledger and the City is in compliance with the requirements of the Uniform Guidance. Client Response: The City recognizes the importance of internal controls and plans to enhance procedures to ensure that financial reports include amounts that have been incurred and paid and that they are reconciled to the general ledger in compliance with the requirements of Uniform Guidance. Covid interruptions with related illnesses, early retirements and hiring difficulties all contributed to a negative impact on productivity.
The City recognizes the importance of internal controls and plans to enhance procedures to ensure that the financial reports include amounts that have been incurred and paid and that they are reconciled to the general ledger in compliance with the requirements of the Uniform Guidance. Covid interruptions with related illnesses, early retirements, and hiring difficulties all contribute to a negative impact on productivity.
Criteria:According to 2 CFR 200.313(d)(1) property records must be maintained that include a description of the property, a serial number or other identification number the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: During the purchasing process accessory fit out equipment that was purchased under the grant was not identified and entered in the property records. Effect: The grantee is not in compliance with the requirements of 2 CFR 200.313(d)(1). Cause: The grantee did not identify accessory fit out equipment that was purchased under the grant in the property records. Questioned Costs: None Context/Sampling Property purchased was traced back to the property records maintained by the City and six of the eight items purchased were not identified as fixed assets and included in those records. Prior Year None Finding: Recommendation: The grantee needs to put a process in place to ensure that all capital equipment including accessory fit out equipment is captured at time of purchase and receipt and is entered in the property records. Client Response: The City recognizes the importance of internal controls and plans to enhance procedures to ensure that all capital equipment is captured at time of purchase and receipt and properly entered in the property records. The City has actively reviewed its procedures for purchasing and disposition of fixed assets and will make the necessary adjustment to ensure the fixed assets system remains up to date. Covid interruptions with related illnesses, early retirements and hiring difficulties all contributed to a negative impact on productivity
The City recognizes the importance of internal controls and plans to enhance procedures to ensure that all capital equipment is captured at time of purchase and receipt and properly entered in the property records. The City has actively reviewed its procedures of purchasing and disposition of fixed assets and will make the necessary adjustments to ensure the fixed assets system remains up the date. Covid interruptions with related illnesses, early retirements, and hiring difficulties all contribute to a negative impact on productivity.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 7, 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 July 7, 2020, which was (2236 days ago).
What is a management decision? →City of Elizabeth Schedule of Federal Award Findings and Questioned Costs June 30, 2019 2019-001 Equipment and Real Property Management Federal Program: Department of Justice Equitable Sharing Program (16.922) Criteria: According to 2 CFR 200.313(d)(1) property records must be maintained that include a description of the property, a serial number or other identification number the source of funding for the property, who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition: During the purchasing process equipment that was purchased under the grant was not identified and entered in the property records. Effect: The grantee is not in compliance with the requirements of 2 CFR 200.313(d)(1). Cause: The grantee did not identify equipment that was purchased under the grant in the property records. Questioned Costs: None Prior Year Finding: 2018-002 Recommendation: The grantee needs to put a process in place to ensure that all capital equipment is captured at time of purchase and receipt and is entered in the property records. Client Response: The grantee is in the process of implementing the fixed asset management system allowing the grantee to properly account for all capital equipment expenditures at the time of purchase and receipt to fully comply with Equipment and Real Property Management standards
Corrective Action Plan 2019 SFY Audit Municipality: City of Elizabeth County: Union Date Audit Received: December 31, 2019 Description: F-2019-001 Equipment and Real Property Management Federal Program: Department of Justice ? Equitable Sharing Program (16.922) During the purchasing process equipment that was purchased under the grant was not identified and entered in the property records. Questioned Costs: None Recommendation: The grantee needs to put a process in place to ensure that all capital equipment is captured at time of purchase and receipt and is entered in the property records. Corrective Action: The grantee is in the process of implementing the fixed asset management system allowing the grantee to properly account for all capital equipment expenditures at the time of purchase and re-ceipt to fully comply with Equipment and Real Property Management standards. The grantee strives for proper record-keeping and effective controls to achieve compliance at all levels. Responsible Party Contact: Anthony M. Zengaro, Chief Financial Officer Implementation Date: To be resolved in 2020 SFY. CAP F19-001 Equipment and Real Property Management
2018-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 17, 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 July 17, 2019, which was (2592 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 January 15, 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 July 15, 2018, which was (2959 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 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 July 18, 2017, which was (3321 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
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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