EIN: 271567450
UEI: C5Z7CE4F82J3
Audited by: GALLEROS ROBINSON CERTIFIED PUBLIC ACCOUNTANTS, LLP
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 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 (31 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
Criteria In accordance with the Uniform Guidance 2 CFR 200.302(a), “Each state must expend and account for the Federal award in accordance with state laws and procedures for expending and accounting for the state's own funds. In addition, the state's and the other non-Federal entity's financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. See also § 200.450.” Condition Some supporting schedules for expenses claimed for ESF and 21st Century Grant for the year ended June 30, 2023, were not readily available. Context Supporting schedule cannot be located. Cause Procedures to monitor proper filing of supporting documents were not adhered to consistently. Effect Complete records of claims were not maintained. Questioned Cost None identified. Recommendation The Charter School needs to ensure that supporting schedules and documents for claims are readily available and ensure proper safekeeping of pertinent documents. In addition, the Charter School is responsible for maintaining supporting documentation for seven (7) years and for making it available to the NJDOE, the U.S. Department of Education, and/or their authorized representatives upon request.
Show full finding ▾Hide full finding ▴Criteria In accordance with the Uniform Guidance 2 CFR 200.302(a), “Each state must expend and account for the Federal award in accordance with state laws and procedures for expending and accounting for the state's own funds. In addition, the state's and the other non-Federal entity's financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. See also § 200.450.” Condition Some supporting schedules for expenses claimed for ESF and 21st Century Grant for the year ended June 30, 2023, were not readily available. Context Supporting schedule cannot be located. Cause Procedures to monitor proper filing of supporting documents were not adhered to consistently. Effect Complete records of claims were not maintained. Questioned Cost None identified. Recommendation The Charter School needs to ensure that supporting schedules and documents for claims are readily available and ensure proper safekeeping of pertinent documents. In addition, the Charter School is responsible for maintaining supporting documentation for seven (7) years and for making it available to the NJDOE, the U.S. Department of Education, and/or their authorized representatives upon request.
Corrective Action With the organization of the Business Office under the new Business Administrator, the Charter School has implemented a system that utilizing docuware support to ensure that supporting schedules and documents for claims are readily available and ensure proper safekeeping of pertinent documents. In addition, this supports that the Charter School maintains supporting documentation for seven (7) years and making it available to the NJDOE, the U.S. Department of Education, and/or their authorized representatives upon request. Person(s) Responsible Bernadette Pinto, Interim School Business Administrator Planned Completion Date June 30, 2024
FAC accepted this audit on March 15, 2023 — management decision was due September 15, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
Finding 2021-001 Time and Activity Reports CFDA #84.010 ? Title I Grants to Local Educational Agencies Criteria An employee who works, in whole or in part, on a Federal program or cost objective must document time and effort. An employee who works solely on a single cost objective (e.g., a single Federal program) must furnish a semi-annual certification that he/she has been engaged solely in activities that support the single cost objective. The certification must be signed by the employee and a supervisory official having first-hand knowledge of the work performed by the employee in accordance with Uniform Guidance 2 C.F.R. 200.302. The payroll expense recorded in the books should represent the approved time and activity report. Condition Time and activity report for Title I during the fiscal year ended June 30, 2021 were only signed off by Supervisors in November 2021. Context Title I employees have time and activity report but the documents were both signed by the employees and supervisor after June 30, 2021. Cause Proper review of Title I salaries time and effort documentation were not adhered to consistently. Effect Allocation of salary charges among programs may not be equitable. Questioned cost None.
Show full finding ▾Hide full finding ▴Finding 2021-001 Time and Activity Reports CFDA #84.010 ? Title I Grants to Local Educational Agencies Criteria An employee who works, in whole or in part, on a Federal program or cost objective must document time and effort. An employee who works solely on a single cost objective (e.g., a single Federal program) must furnish a semi-annual certification that he/she has been engaged solely in activities that support the single cost objective. The certification must be signed by the employee and a supervisory official having first-hand knowledge of the work performed by the employee in accordance with Uniform Guidance 2 C.F.R. 200.302. The payroll expense recorded in the books should represent the approved time and activity report. Condition Time and activity report for Title I during the fiscal year ended June 30, 2021 were only signed off by Supervisors in November 2021. Context Title I employees have time and activity report but the documents were both signed by the employees and supervisor after June 30, 2021. Cause Proper review of Title I salaries time and effort documentation were not adhered to consistently. Effect Allocation of salary charges among programs may not be equitable. Questioned cost None.
Corrective Action: The Time and Activity Reports for staff charged to federal grants will be created, maintained and completed in the Business office. Administration will notify all teachers and staff in grant funded programs of state requirements for federal grants. The Report Specialist under the direction of the Business Administrator and Director of Special Programs will create the time and activity reports to be signed off monthly by the split funded staff. Teachers funded by Title I will complete time and activity sheets and submit them to their principal. The Business Administrator will create the semi-annual certification to be signed off for staff fully funded by the grants. Person Responsible: Peter Salek-Nejad, Director of Special Programs Gail Long, School Business Administrator Planned Completion Date: March 1, 2022
2020-002
FAC accepted this audit on March 8, 2021 — management decision was due September 8, 2021.
Finding 2020-002 Time and Activity Reports CFDA #84.010 ? Title I Grants to Local Educational Agencies CFDA #84.287 ? 21st Century Community Learning Centers Criteria An employee who works, in whole or in part, on a Federal program or cost objective must document time and effort. An employee who works solely on a single cost objective (e.g., a single Federal program) must furnish a semi-annual certification that he/she has been engaged solely in activities that support the single cost objective. The certification must be signed by the employee or a supervisory official having first-hand knowledge of the work performed by the employee in accordance with Uniform Guidance 2 C.F.R. 200.302. The payroll expense recorded in the books should represent the approved time and activity report. Condition During our audit, time and activity reports for all the Title I and 21st Century employees were not provided. Context Full time Title I and and 21st Century employees do not have semi-annual time and activity certifications. Split-funded employees do not have monthly time and activity certifications. Cause Procedures to monitor the submission of time and effort documentation were not adhered to consistently. Effect Allocation of salaries among programs may not be equitable. Questioned cost None Recommendation: The Charter School should ensure that federally funded employee salaries have a completed semi-annual or monthly time and activity certification in accordance with Uniform Guidance 2 C.F.R. 200.302.
Show full finding ▾Hide full finding ▴Finding 2020-002 Time and Activity Reports CFDA #84.010 ? Title I Grants to Local Educational Agencies CFDA #84.287 ? 21st Century Community Learning Centers Criteria An employee who works, in whole or in part, on a Federal program or cost objective must document time and effort. An employee who works solely on a single cost objective (e.g., a single Federal program) must furnish a semi-annual certification that he/she has been engaged solely in activities that support the single cost objective. The certification must be signed by the employee or a supervisory official having first-hand knowledge of the work performed by the employee in accordance with Uniform Guidance 2 C.F.R. 200.302. The payroll expense recorded in the books should represent the approved time and activity report. Condition During our audit, time and activity reports for all the Title I and 21st Century employees were not provided. Context Full time Title I and and 21st Century employees do not have semi-annual time and activity certifications. Split-funded employees do not have monthly time and activity certifications. Cause Procedures to monitor the submission of time and effort documentation were not adhered to consistently. Effect Allocation of salaries among programs may not be equitable. Questioned cost None Recommendation: The Charter School should ensure that federally funded employee salaries have a completed semi-annual or monthly time and activity certification in accordance with Uniform Guidance 2 C.F.R. 200.302.
Corrective Action The Time and Activity Reports for staff charged to federal grants will be created and maintained in the Business office. Person Responsible Administration will notify all teachers and staff in grant funded programs of state requirements for federal grants. The Report Specialist under the direction of the Business Administrator will create the time and activity reports to be signed off monthly by the split funded staff. Teachers funded by Title I will complete time and activity sheets and submit them to their principal. Administrative support staff funded by the 21st Century grant will complete time and activity sheets and submit them to the school Lead. The Business Administrator will create the semi-annual certification to be signed off for staff fully funded by the grants. Planned Completion Date: March 1, 2021
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.
Browse other Single Audit organizations in New Jersey →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
