EIN: 471686351
UEI: JFQWJFHF2F44
Audited by: Prager Metis CPAs, LLC
Oversight agency: 16 [Department of Justice]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (16 days from today).
What is a management decision? →FAC accepted this audit on April 1, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
The Foundation requested and received reimbursement for payments made to an ineligible restaurant. Effect: Costs to ineligible restaurant are unallowable. Questioned Cost: Cost of $12,850 were paid to the ineligible restaurant. Context: A sample of 40 payments to restaurants totaling $464,776 was selected for audit from a population totaling $1,064,742. The finding relates to one ineligible restaurant noted in our population. Our sample was a statistically valid sample. Recommendation: The Foundation should implement procedures to verify that all restaurants requesting reimbursement be verified as "Eligible Restaurants". View of Responsible Officials and Planned Corrective Action: The Foundation acknowledges and agrees with the findings and in the process of addressing this finding.
Show full finding ▾Hide full finding ▴2022-003 Federal Program: U.S. Department of Treasury Passed through the New Jersey Economic Development Authority COVID-19 Sustain and Serve NJ CFDA #21.019 Criteria: The Sustain and Serve Agreement requires funds to be spent at ?Eligible Restaurants?. Eligible Restaurants are approved by the awarding agency. Condition: The Foundation requested and received reimbursement for payments made to an ineligible restaurant. Effect: Costs to ineligible restaurant are unallowable. Questioned Cost: Cost of $12,850 were paid to the ineligible restaurant. Context: A sample of 40 payments to restaurants totaling $464,776 was selected for audit from a population totaling $1,064,742. The finding relates to one ineligible restaurant noted in our population. Our sample was a statistically valid sample. Recommendation: The Foundation should implement procedures to verify that all restaurants requesting reimbursement be verified as "Eligible Restaurants". View of Responsible Officials and Planned Corrective Action: The Foundation acknowledges and agrees with the findings and in the process of addressing this finding.
2022-003 Finding: The Foundation requested and received reimbursement for payments made to an ineligible restaurant. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial record keeping. Questioned Costs: $12,850 Corrective Action: The Foundation has addressed this inadequacy by hiring a part time seasoned bookkeeper to be responsible for financial record keeping. Responsible Official: Jessica Backofen Completion Date: October 21, 2022
The Foundation requested and received reimbursement using duplicate invoices on three occasions. Cause: The duplicate invoices were not detected during the reimbursement request process. Effect: The Foundation was paid for costs that were not incurred. Questioned costs: Unallowable costs of $12,590 were reimbursed to the Foundation. Context: A sample of 40 payments to restaurants totaling $464,776 was selected for audit from a population of $1,064,742. Our sample was a statistically valid sample. Recommendation: The Foundation should establish processes and controls to ensure duplicate invoices are not processed for reimbursement. View of Responsible Officials and Planned Corrective Action: The Foundation acknowledges and agrees with the findings and in the process of addressing this finding.
Show full finding ▾Hide full finding ▴Federal Program: U.S. Department of Treasury Passed through the New Jersey Economic Development Authority COVID-19 Sustain and Serve NJ CFDA #21.019 Criteria: Grantees are required to establish internal controls over compliance that ensure reimbursement is requested for individual invoices and prevent duplicate invoices from entering the system. Condition: The Foundation requested and received reimbursement using duplicate invoices on three occasions. Cause: The duplicate invoices were not detected during the reimbursement request process. Effect: The Foundation was paid for costs that were not incurred. Questioned costs: Unallowable costs of $12,590 were reimbursed to the Foundation. Context: A sample of 40 payments to restaurants totaling $464,776 was selected for audit from a population of $1,064,742. Our sample was a statistically valid sample. Recommendation: The Foundation should establish processes and controls to ensure duplicate invoices are not processed for reimbursement. View of Responsible Officials and Planned Corrective Action: The Foundation acknowledges and agrees with the findings and in the process of addressing this finding.
2022-004 Finding: The Foundation requested and received reimbursement using duplicate invoices on three occasions. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial record keeping. Questioned Costs: $12,590 Corrective Action: The Foundation has addressed this inadequacy by hiring a part time seasoned bookkeeper to be responsible for financial record keeping. Responsible Official: Jessica Backofen Completion Date: October 21, 2022
The Foundation requested and received reimbursement for meals in excess of $10 per meal. Cause: The Foundation failed to recalculate the cost per meal before requesting reimbursement. Effect: Reimbursement in excess of $10 is an unallowed cost. Questioned costs: Unallowable costs of $16,540 were reimbursed to the Foundation. Context: A sample of 40 payments to restaurants totaling $464,776 was selected for audit from a population of $1,064,742. Our sample was a statistically valid sample. Recommendation: The Foundation should establish processes and controls to ensure cost per meals do not exceed the allowable rate of $10 per meal. View of Responsible Officials and Planned Corrective Action: The Foundation acknowledges and agrees with the findings and in the process of addressing this finding.
Show full finding ▾Hide full finding ▴Federal Program: U.S. Department of Treasury Passed through the New Jersey Economic Development Authority COVID-19 Sustain and Serve NJ CFDA #21.019 Criteria: The Sustain and Serve Agreement allows a maximum of $10 per meal. Condition: The Foundation requested and received reimbursement for meals in excess of $10 per meal. Cause: The Foundation failed to recalculate the cost per meal before requesting reimbursement. Effect: Reimbursement in excess of $10 is an unallowed cost. Questioned costs: Unallowable costs of $16,540 were reimbursed to the Foundation. Context: A sample of 40 payments to restaurants totaling $464,776 was selected for audit from a population of $1,064,742. Our sample was a statistically valid sample. Recommendation: The Foundation should establish processes and controls to ensure cost per meals do not exceed the allowable rate of $10 per meal. View of Responsible Officials and Planned Corrective Action: The Foundation acknowledges and agrees with the findings and in the process of addressing this finding.
2022-005 Finding: The Foundation requested and received reimbursement for meals in excess of $10 per meal. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial record keeping. Questioned Costs: $16,540 Corrective Action: The Foundation has addressed this inadequacy by hiring a part time seasoned bookkeeper to be responsible for financial record keeping. Responsible Official: Jessica Backofen Completion Date: October 21, 2022
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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