EIN: 260006463
UEI: GSA_MIGRATION
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 9, 2023. 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 9, 2023 (1018 days ago).
What is a management decision? →Finding No. 2020 002 U.S. Department of Health and Human Services: Pass through the State of New Jersey, Department of Human Services, Division of Family Development: Child Care and Development Fund Cluster: Child Care and Development Block Grant Federal grant number and year: 2018G996005 (10/1/2018 ? 9/30/2019) Statistically valid sample: No and it was not intended to be. Compliance Requirement ? Cash Management, Reporting and Subrecipient Monitoring ? Material Weakness and Material Noncompliance Prior Year Finding: Yes, a similar finding was included in the 2019 single audit report as item 2019 002. Criteria Cash Management When awards provide for advance payments, recipients must follow procedures to minimize the time elapsing between the transfer of funds from the U.S. Treasury and disbursement and establish similar procedures for subrecipients. Pass through entities must establish reasonable procedures to ensure receipt of reports on subrecipients? cash balances and cash disbursements in sufficient time to enable the pass through entities to submit complete and accurate cash transactions reports to the Federal awarding agency or pass through entity. Pass through entities must monitor cash drawdowns by their subrecipients to ensure that subrecipients conform substantially to the same standards of timing and amount as apply to the pass through entity. Reporting Under the terms and conditions of certain grants, the entity may be required to submit financial reports. The non-Federal entity must establish and maintain an effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award (2 CFR 200.303), which includes the proper approval of financial reports. Subrecipient Monitoring Per guidance included in 2 CFR part 200.331, a pass through entity is responsible for: ? Award Identification ? At the time of the subaward, identifying to the subrecipient the Federal award information (i.e., CFDA title and number; award name and number; federal award date; subaward period of performance; subaward amount; and name of Federal awarding agency) and applicable compliance requirements. The entity should also include all requirements imposed on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations and the terms and conditions of the Federal award and any additional requirements that the pass through entity imposes on the subrecipient in order for the pass through entity to meet its own responsibility to the Federal awarding agency. ? Evaluate Risk ? Evaluate each subrecipient?s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward. ? Monitor ? Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, compiles with the terms and conditions of the subaward, and achieves performance goals Internal Control Further, the non-Federal entity must establish and maintain an effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award (2 CFR 200.303). Condition and Context RCTAC receives funding from the State of New Jersey, Department of Human Services (the State), under the Child Care and Development Block Grant, which it then passes through to Rutgers University (the University) in full to carry out the objectives of the grant. Prior to passing the funds through to the University, RCTAC did not conduct the required subrecipient risk assessment procedures. RCTAC does not ensure that the University is expending the funds for allowable purposes and does not require the University to provide documentation to support their requests of funding. Further, the University submits the required reports on behalf of RCTAC, however RCTAC does not properly monitor the University to ensure that the reports are properly submitted or review the content of the reports prior to submission. In addition, RCTAC does not have policies and procedures in place to ensure proper cash management, in order to minimize the time elapsing between the transfer of funds from the State and subsequent disbursement to the University. Cause RCTAC relinquished all control and responsibility of the grant to subrecipient. Effect Cash may be held for excessive period of time, reports may not be submitted accurately or timely, and the University may not be aware of all the requirements of the grant or may be expending the funding on unallowable goods and services. Questioned Costs Questioned costs are undeterminable. Recommendation RCTAC should adopt policies and procedures surrounding all compliance requirements applicable to federal funding received in order to ensure proper controls exist to ensure that they are in compliance with such requirements.
Show full finding ▾Hide full finding ▴Finding No. 2020 002 U.S. Department of Health and Human Services: Pass through the State of New Jersey, Department of Human Services, Division of Family Development: Child Care and Development Fund Cluster: Child Care and Development Block Grant Federal grant number and year: 2018G996005 (10/1/2018 ? 9/30/2019) Statistically valid sample: No and it was not intended to be. Compliance Requirement ? Cash Management, Reporting and Subrecipient Monitoring ? Material Weakness and Material Noncompliance Prior Year Finding: Yes, a similar finding was included in the 2019 single audit report as item 2019 002. Criteria Cash Management When awards provide for advance payments, recipients must follow procedures to minimize the time elapsing between the transfer of funds from the U.S. Treasury and disbursement and establish similar procedures for subrecipients. Pass through entities must establish reasonable procedures to ensure receipt of reports on subrecipients? cash balances and cash disbursements in sufficient time to enable the pass through entities to submit complete and accurate cash transactions reports to the Federal awarding agency or pass through entity. Pass through entities must monitor cash drawdowns by their subrecipients to ensure that subrecipients conform substantially to the same standards of timing and amount as apply to the pass through entity. Reporting Under the terms and conditions of certain grants, the entity may be required to submit financial reports. The non-Federal entity must establish and maintain an effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award (2 CFR 200.303), which includes the proper approval of financial reports. Subrecipient Monitoring Per guidance included in 2 CFR part 200.331, a pass through entity is responsible for: ? Award Identification ? At the time of the subaward, identifying to the subrecipient the Federal award information (i.e., CFDA title and number; award name and number; federal award date; subaward period of performance; subaward amount; and name of Federal awarding agency) and applicable compliance requirements. The entity should also include all requirements imposed on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations and the terms and conditions of the Federal award and any additional requirements that the pass through entity imposes on the subrecipient in order for the pass through entity to meet its own responsibility to the Federal awarding agency. ? Evaluate Risk ? Evaluate each subrecipient?s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward. ? Monitor ? Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, compiles with the terms and conditions of the subaward, and achieves performance goals Internal Control Further, the non-Federal entity must establish and maintain an effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award (2 CFR 200.303). Condition and Context RCTAC receives funding from the State of New Jersey, Department of Human Services (the State), under the Child Care and Development Block Grant, which it then passes through to Rutgers University (the University) in full to carry out the objectives of the grant. Prior to passing the funds through to the University, RCTAC did not conduct the required subrecipient risk assessment procedures. RCTAC does not ensure that the University is expending the funds for allowable purposes and does not require the University to provide documentation to support their requests of funding. Further, the University submits the required reports on behalf of RCTAC, however RCTAC does not properly monitor the University to ensure that the reports are properly submitted or review the content of the reports prior to submission. In addition, RCTAC does not have policies and procedures in place to ensure proper cash management, in order to minimize the time elapsing between the transfer of funds from the State and subsequent disbursement to the University. Cause RCTAC relinquished all control and responsibility of the grant to subrecipient. Effect Cash may be held for excessive period of time, reports may not be submitted accurately or timely, and the University may not be aware of all the requirements of the grant or may be expending the funding on unallowable goods and services. Questioned Costs Questioned costs are undeterminable. Recommendation RCTAC should adopt policies and procedures surrounding all compliance requirements applicable to federal funding received in order to ensure proper controls exist to ensure that they are in compliance with such requirements.
RCTAC management has implemented a policy with the subrecipient that will require all reports submitted to the State of New Jersey be reviewed and approved by RCTAC management prior to submission. These reports will be discussed with the RCTAC Board and documented in the meeting minutes. RCTAC and the subrecipient will implement policies and procedures that will require monthly reporting of all subrecipient activity as it relates to the grant. The report must be reviewed and approved prior to any additional funding being sent to the subrecipient. RCTAC management believes this will ensure the subrecipient is adhering to regulations that require awardees and subrecipients to utilize grant funding for allowable purposes. RCTAC management has created and implemented cash management policies and procedures that require RCTAC to disburse funding received from the State of New Jersey to the subrecipient within 15 business days of receipt of an invoice and supporting documentation from the subrecipient.
2019-002
FAC accepted this audit on September 2, 2021 — management decision was due March 2, 2022.
Finding No. 2019 002 U.S. Department of Health and Human Services: Pass through the State of New Jersey, Department of Human Services, Division of Family Development: Child Care and Development Fund Cluster: Child Care and Development Block Grant Federal grant number and year: 2017G996005 (10/1/2017 ? 9/30/2018) Statistically valid sample: No and it was not intended to be. Compliance Requirement ? Cash Management, Reporting and Subrecipient Monitoring ? Material Weakness and Material Noncompliance Prior Year Finding: Yes, a similar finding was included in the 2018 single audit report as item 2018 002. Criteria Cash Management When awards provide for advance payments, recipients must follow procedures to minimize the time elapsing between the transfer of funds from the U.S. Treasury and disbursement and establish similar procedures for subrecipients. Pass through entities must establish reasonable procedures to ensure receipt of reports on subrecipients? cash balances and cash disbursements in sufficient time to enable the pass through entities to submit complete and accurate cash transactions reports to the Federal awarding agency or pass through entity. Pass through entities must monitor cash drawdowns by their subrecipients to ensure that subrecipients conform substantially to the same standards of timing and amount as apply to the pass through entity. Reporting Under the terms and conditions of certain grants, the entity may be required to submit financial reports. The non-Federal entity must establish and maintain an effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award (2 CFR 200.303), which includes the proper approval of financial reports. Subrecipient Monitoring Per guidance included in 2 CFR part 200.331, a pass through entity is responsible for: ? Award Identification ? At the time of the subaward, identifying to the subrecipient the Federal award information (i.e., CFDA title and number; award name and number; federal award date; subaward period of performance; subaward amount; and name of Federal awarding agency) and applicable compliance requirements. The entity should also include all requirements imposed on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations and the terms and conditions of the Federal award and any additional requirements that the pass through entity imposes on the subrecipient in order for the pass through entity to meet its own responsibility to the Federal awarding agency. ? Evaluate Risk ? Evaluate each subrecipient?s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward. ? Monitor ? Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, compiles with the terms and conditions of the subaward, and achieves performance goals Internal Control Further, the non-Federal entity must establish and maintain an effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award (2 CFR 200.303). Condition and Context RCTAC receives funding from the State of New Jersey, Department of Human Services (the State), under the Child Care and Development Block Grant, which it then passes through to Rutgers University (the University) in full to carry out the objectives of the grant. Prior to passing the funds through to the University, RCTAC did not conduct the required subrecipient risk assessment procedures. RCTAC does not ensure that the University is expending the funds for allowable purposes and does not require the University to provide documentation to support their requests of funding. Further, the University submits the required reports on behalf of RCTAC, however RCTAC does not properly monitor the University to ensure that the reports are properly submitted or review the content of the reports prior to submission. In addition, RCTAC does not have policies and procedures in place to ensure proper cash management, in order to minimize the time elapsing between the transfer of funds from the State and subsequent disbursement to the University. Cause RCTAC relinquished all control and responsibility of the grant to subrecipient. Effect Cash may be held for excessive period of time, reports may not be submitted accurately or timely, and the University may not be aware of all the requirements of the grant or may be expending the funding on unallowable goods and services. Questioned Costs Questioned costs are undeterminable. Recommendation RCTAC should adopt policies and procedures surrounding all compliance requirements applicable to federal funding received in order to ensure proper controls exist to ensure that they are in compliance with such requirements.
Show full finding ▾Hide full finding ▴Finding No. 2019 002 U.S. Department of Health and Human Services: Pass through the State of New Jersey, Department of Human Services, Division of Family Development: Child Care and Development Fund Cluster: Child Care and Development Block Grant Federal grant number and year: 2017G996005 (10/1/2017 ? 9/30/2018) Statistically valid sample: No and it was not intended to be. Compliance Requirement ? Cash Management, Reporting and Subrecipient Monitoring ? Material Weakness and Material Noncompliance Prior Year Finding: Yes, a similar finding was included in the 2018 single audit report as item 2018 002. Criteria Cash Management When awards provide for advance payments, recipients must follow procedures to minimize the time elapsing between the transfer of funds from the U.S. Treasury and disbursement and establish similar procedures for subrecipients. Pass through entities must establish reasonable procedures to ensure receipt of reports on subrecipients? cash balances and cash disbursements in sufficient time to enable the pass through entities to submit complete and accurate cash transactions reports to the Federal awarding agency or pass through entity. Pass through entities must monitor cash drawdowns by their subrecipients to ensure that subrecipients conform substantially to the same standards of timing and amount as apply to the pass through entity. Reporting Under the terms and conditions of certain grants, the entity may be required to submit financial reports. The non-Federal entity must establish and maintain an effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award (2 CFR 200.303), which includes the proper approval of financial reports. Subrecipient Monitoring Per guidance included in 2 CFR part 200.331, a pass through entity is responsible for: ? Award Identification ? At the time of the subaward, identifying to the subrecipient the Federal award information (i.e., CFDA title and number; award name and number; federal award date; subaward period of performance; subaward amount; and name of Federal awarding agency) and applicable compliance requirements. The entity should also include all requirements imposed on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations and the terms and conditions of the Federal award and any additional requirements that the pass through entity imposes on the subrecipient in order for the pass through entity to meet its own responsibility to the Federal awarding agency. ? Evaluate Risk ? Evaluate each subrecipient?s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward. ? Monitor ? Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, compiles with the terms and conditions of the subaward, and achieves performance goals Internal Control Further, the non-Federal entity must establish and maintain an effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award (2 CFR 200.303). Condition and Context RCTAC receives funding from the State of New Jersey, Department of Human Services (the State), under the Child Care and Development Block Grant, which it then passes through to Rutgers University (the University) in full to carry out the objectives of the grant. Prior to passing the funds through to the University, RCTAC did not conduct the required subrecipient risk assessment procedures. RCTAC does not ensure that the University is expending the funds for allowable purposes and does not require the University to provide documentation to support their requests of funding. Further, the University submits the required reports on behalf of RCTAC, however RCTAC does not properly monitor the University to ensure that the reports are properly submitted or review the content of the reports prior to submission. In addition, RCTAC does not have policies and procedures in place to ensure proper cash management, in order to minimize the time elapsing between the transfer of funds from the State and subsequent disbursement to the University. Cause RCTAC relinquished all control and responsibility of the grant to subrecipient. Effect Cash may be held for excessive period of time, reports may not be submitted accurately or timely, and the University may not be aware of all the requirements of the grant or may be expending the funding on unallowable goods and services. Questioned Costs Questioned costs are undeterminable. Recommendation RCTAC should adopt policies and procedures surrounding all compliance requirements applicable to federal funding received in order to ensure proper controls exist to ensure that they are in compliance with such requirements.
RCTAC management has implemented a policy with the subrecipient that will require all reports submitted to the State of New Jersey be reviewed and approved by RCTAC management prior to submission. These reports will be discussed with the RCTAC Board and documented in the meeting minutes. RCTAC and the subrecipient will implement policies and procedures that will require monthly reporting of all subrecipient activity as it relates to the grant. The report must be reviewed and approved prior to any additional funding being sent to the subrecipient. RCTAC management believes this will ensure the subrecipient is adhering to regulations that require awardees and subrecipients to utilize grant funding for allowable purposes. RCTAC management has created and implemented cash management policies and procedures that require RCTAC to disburse funding received from the State of New Jersey to the subrecipient within 15 business days of receipt of an invoice and supporting documentation from the subrecipient.
2018-002
FAC accepted this audit on December 10, 2020 — management decision was due June 10, 2021.
GSA_MIGRATION
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2017-002
FAC accepted this audit on March 10, 2020 — management decision was due September 10, 2020.
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2016-002
FAC accepted this audit on February 25, 2019 — management decision was due August 25, 2019.
GSA_MIGRATION
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