This report presents results of an audit of Office of Justice Programs Grants Awarded to the Center for Family Services, Inc., Camden, New Jersey.
This audit of Office of Justice Programs Grants Awarded to the Center for Family Services (CFS), Camden, New Jersey, did not identify significant issues regarding CFS’s management of the grant budgets and grant expenditures, and CFS was able to demonstrate progress towards achieving its grant-related goals and objectives. However, CFS did not effectively track its reported accomplishments and auditors could not verify the number of participants it served. Further, the audit found that CFS’s progress reports were not accurate or adequately supported, and CFS did not have written policies and procedures to ensure accurate reporting. CFS also lacked written policies and procedures for ensuring accurate and appropriate drawdown activity and financial reporting. The purpose of the two Enhancing Community Responses to the Opioid Crisis grants reviewed was to serve children and teens who have been impacted by the opioid crisis or other substance abuse challenges. The purpose of the STOP School Violence grant was to prevent violence in schools. While CFS was able to demonstrate progress towards achieving its grant-related goals and objectives, that progress was negatively impacted by the COVID-19 pandemic. Additionally, CFS did not effectively track its reported accomplishments and auditors could not verify the number of participants it served. CFS did not have written policies and procedures to ensure accurate reporting of program progress. The auditors found grant expenditures to be allowable, adequately supported, and allocable to the grants audited. Auditors did not identify significant deficiencies related to CFS’s process for developing drawdown requests. Quarterly and cumulative expenditures for the financial reports reviewed matched its accounting records. However, CFS did not have any written policies and procedures in place to ensure compliance with federal requirements related to drawdowns and financial reporting.