MERCER COUNTY BOARD OF SOCIAL SERVICES: Single Audit Reports and Findings
MERCER COUNTY BOARD OF SOCIAL SERVICES's most recent single audit in the Federal Audit Clearinghouse covers fiscal year 2025, accepted September 30, 2026; the auditor observed on that filing is Mercadien, P.C. Certified Public Accountants. It reported no findings. 10 filings from 2016 to 2025 are on record. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; MERCER COUNTY BOARD OF SOCIAL SERVICES is recorded in TRENTON, New Jersey under EIN 216000859, and the Clearinghouse records it as a local government. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Opinion | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|---|
| 2025 | 2025-12-31 | $50,847,362 | $1,000,000 | Mercadien, P.C. Certified Public Accountants | Not on a GAAP basis | 0 | — | 2025-12-GSAFAC-0000430069 |
| 2024 | 2024-12-31 | $48,720,282 | $750,000 | Mercadien, P.C. Certified Public Accountants | Not on a GAAP basis | 0 | — | 2024-12-GSAFAC-0000382410 |
| 2023 | 2023-12-31 | $47,425,768 | $750,000 | Mercadien, P.C. Certified Public Accountants | Not on a GAAP basis | 0 | — | 2023-12-GSAFAC-0000056644 |
| 2022 | 2022-12-31 | $50,735,813 | $750,000 | Mercadien, P.C. Certified Public Accountants | Not on a GAAP basis | 0 | — | 2022-12-CENSUS-0000203151 |
| 2021 | 2021-12-31 | $44,598,329 | $750,000 | Mercadien, P.C. Certified Public Accountants | Not on a GAAP basis | 0 | — | 2021-12-CENSUS-0000203151 |
| 2020 | 2020-12-31 | $38,469,546 | $750,000 | Mercadien, P.C. Certified Public Accountants | Not on a GAAP basis | 0 | — | 2020-12-CENSUS-0000203151 |
| 2019 | 2019-12-31 | $38,743,780 | $750,000 | Mercadien, P.C. Certified Public Accountants | Not on a GAAP basis | 0 | — | 2019-12-CENSUS-0000203151 |
| 2018 | 2018-12-31 | $38,489,013 | $750,000 | Mercadien, P.C. Certified Public Accountants | Not on a GAAP basis | 0 | — | 2018-12-CENSUS-0000203151 |
| 2017 | 2017-12-31 | $39,572,089 | $750,000 | Mercadien, P.C. Certified Public Accountants | Not on a GAAP basis | 0 | — | 2017-12-CENSUS-0000203151 |
| 2016 | 2016-12-31 | $41,166,545 | $750,000 | Mercadien, P.C. Certified Public Accountants | Not on a GAAP basis | 0 | — | 2016-12-CENSUS-0000203151 |
When is the next single audit due?
If MERCER COUNTY BOARD OF SOCIAL SERVICES is again required to have a single audit for the fiscal year ending Dec 31, 2026, the reporting package is due to the Federal Audit Clearinghouse by Sep 30, 2027 at the latest.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 10.561 | STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM | $15,786,795 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $14,091,622 | Yes |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $9,862,779 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $5,662,133 | No |
| 93.563 | CHILD SUPPORT ENFORCEMENT | $2,255,039 | No |
| 96.006 | SUPPLEMENTAL SECURITY INCOME | $429,786 | Yes |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $428,634 | Yes |
| 93.767 | CHILDREN'S HEALTH INSURANCE PROGRAM | $417,514 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $382,427 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $315,461 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $251,361 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $171,490 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $104,135 | No |
| 93.778 | MEDICAL ASSISTANCE PROGRAM | $96,726 | Yes |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $90,000 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $83,265 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $80,054 | No |
| 93.044 | NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E | $69,830 | No |
| 99.U01 | REENTRY SERVICES FOR RETURNING CITIZENS | $65,000 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $57,164 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $45,298 | No |
| 93.044 | SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART B_GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS | $40,441 | No |
| 93.558 | TEMPORARY ASSISTANCE FOR NEEDY FAMILIES | $26,620 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $18,800 | No |
| 93.667 | SOCIAL SERVICES BLOCK GRANT | $14,988 | No |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
The most recent report lists no finding.
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits MERCER COUNTY BOARD OF SOCIAL SERVICES now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Mercer County Board of Social Services Single Audit FY2025 (NJ).” https://getauditradar.com/single-audits/nj/mercer-county-board-of-social-services-216000859/. Data as of 2026-11-06.