FAC Explorer

Audit 301576

FY End
2023-06-30
Total Expended
$4.70M
Findings
12
Programs
7
Organization: Community Resources for Justice, INC (MA)
Year: 2023 Accepted: 2024-04-01
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
390870 2023-001 Significant Deficiency - I
390871 2023-001 Significant Deficiency - I
390872 2023-001 Significant Deficiency - I
390873 2023-001 Significant Deficiency - I
390874 2023-001 Significant Deficiency - I
390875 2023-001 Significant Deficiency - I
967312 2023-001 Significant Deficiency - I
967313 2023-001 Significant Deficiency - I
967314 2023-001 Significant Deficiency - I
967315 2023-001 Significant Deficiency - I
967316 2023-001 Significant Deficiency - I
967317 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
16.738 Edward Byrne Memorial Justice Assistance Grant Program $491,986 Yes 1
93.558 Temporary Assistance for Needy Families $430,755 - 0
16.827 Justice Reinvestment Initiative $155,457 Yes 1
16.812 Second Chance Act Reentry Initiative $103,791 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $100,000 - 0
16.601 Corrections_training and Staff Development $41,958 - 0
16.603 Corrections_technical Assistance/clearinghouse $2,265 - 0

Contacts

Name Title Type
E1VBAQSQBTE1 Cheryl Voutour Auditee
6177802073 Michele Divito Auditor
No contacts on file

Notes to SEFA

Title: Basis of presentation Accounting Policies: Summary of significant accounting policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Community Resources for Justice, Inc. has not elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Community Resources for Justice, Inc. (the Agency) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations part 200, Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Agency, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Resources for Justice, Inc.
Title: Summary of significant accounting policies Accounting Policies: Summary of significant accounting policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Community Resources for Justice, Inc. has not elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
Title: Indirect cost rate Accounting Policies: Summary of significant accounting policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Community Resources for Justice, Inc. has not elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. The Agency has not elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.

Finding Details

Finding 2023-001
Finding No. 2023-001 – Suspension and Debarment Federal Agency: U.S. Department of Justice Programs: Justice Reinvestment Initiative – ALN 16.827, Edward Byrne Memorial Justice Assistance Grant Program – ALN 16.738 Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Agency did not maintain formal documentation over its review of vendors for suspension and debarment. Cause: Due to turnover within the Agency and becoming more digital the documentation of review was not maintained. Effect: Risk of noncompliance over the suspension and debarment compliance requirement. Questioned Costs: None Prevalence: There was no formal documentation over review for suspension and debarment. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Agency update its policies to include formal documentation be maintained annually to evidence its review its vendors by verifying they are not suspended or debarred using the System for Award Management (SAM). Reporting Views of Management and Corrective Actions: Management agrees with the finding and corrective actions will be made.
Finding 2023-001
Finding No. 2023-001 – Suspension and Debarment Federal Agency: U.S. Department of Justice Programs: Justice Reinvestment Initiative – ALN 16.827, Edward Byrne Memorial Justice Assistance Grant Program – ALN 16.738 Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Agency did not maintain formal documentation over its review of vendors for suspension and debarment. Cause: Due to turnover within the Agency and becoming more digital the documentation of review was not maintained. Effect: Risk of noncompliance over the suspension and debarment compliance requirement. Questioned Costs: None Prevalence: There was no formal documentation over review for suspension and debarment. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Agency update its policies to include formal documentation be maintained annually to evidence its review its vendors by verifying they are not suspended or debarred using the System for Award Management (SAM). Reporting Views of Management and Corrective Actions: Management agrees with the finding and corrective actions will be made.
Finding 2023-001
Finding No. 2023-001 – Suspension and Debarment Federal Agency: U.S. Department of Justice Programs: Justice Reinvestment Initiative – ALN 16.827, Edward Byrne Memorial Justice Assistance Grant Program – ALN 16.738 Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Agency did not maintain formal documentation over its review of vendors for suspension and debarment. Cause: Due to turnover within the Agency and becoming more digital the documentation of review was not maintained. Effect: Risk of noncompliance over the suspension and debarment compliance requirement. Questioned Costs: None Prevalence: There was no formal documentation over review for suspension and debarment. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Agency update its policies to include formal documentation be maintained annually to evidence its review its vendors by verifying they are not suspended or debarred using the System for Award Management (SAM). Reporting Views of Management and Corrective Actions: Management agrees with the finding and corrective actions will be made.
Finding 2023-001
Finding No. 2023-001 – Suspension and Debarment Federal Agency: U.S. Department of Justice Programs: Justice Reinvestment Initiative – ALN 16.827, Edward Byrne Memorial Justice Assistance Grant Program – ALN 16.738 Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Agency did not maintain formal documentation over its review of vendors for suspension and debarment. Cause: Due to turnover within the Agency and becoming more digital the documentation of review was not maintained. Effect: Risk of noncompliance over the suspension and debarment compliance requirement. Questioned Costs: None Prevalence: There was no formal documentation over review for suspension and debarment. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Agency update its policies to include formal documentation be maintained annually to evidence its review its vendors by verifying they are not suspended or debarred using the System for Award Management (SAM). Reporting Views of Management and Corrective Actions: Management agrees with the finding and corrective actions will be made.
Finding 2023-001
Finding No. 2023-001 – Suspension and Debarment Federal Agency: U.S. Department of Justice Programs: Justice Reinvestment Initiative – ALN 16.827, Edward Byrne Memorial Justice Assistance Grant Program – ALN 16.738 Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Agency did not maintain formal documentation over its review of vendors for suspension and debarment. Cause: Due to turnover within the Agency and becoming more digital the documentation of review was not maintained. Effect: Risk of noncompliance over the suspension and debarment compliance requirement. Questioned Costs: None Prevalence: There was no formal documentation over review for suspension and debarment. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Agency update its policies to include formal documentation be maintained annually to evidence its review its vendors by verifying they are not suspended or debarred using the System for Award Management (SAM). Reporting Views of Management and Corrective Actions: Management agrees with the finding and corrective actions will be made.
Finding 2023-001
Finding No. 2023-001 – Suspension and Debarment Federal Agency: U.S. Department of Justice Programs: Justice Reinvestment Initiative – ALN 16.827, Edward Byrne Memorial Justice Assistance Grant Program – ALN 16.738 Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Agency did not maintain formal documentation over its review of vendors for suspension and debarment. Cause: Due to turnover within the Agency and becoming more digital the documentation of review was not maintained. Effect: Risk of noncompliance over the suspension and debarment compliance requirement. Questioned Costs: None Prevalence: There was no formal documentation over review for suspension and debarment. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Agency update its policies to include formal documentation be maintained annually to evidence its review its vendors by verifying they are not suspended or debarred using the System for Award Management (SAM). Reporting Views of Management and Corrective Actions: Management agrees with the finding and corrective actions will be made.
Finding 2023-001
Finding No. 2023-001 – Suspension and Debarment Federal Agency: U.S. Department of Justice Programs: Justice Reinvestment Initiative – ALN 16.827, Edward Byrne Memorial Justice Assistance Grant Program – ALN 16.738 Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Agency did not maintain formal documentation over its review of vendors for suspension and debarment. Cause: Due to turnover within the Agency and becoming more digital the documentation of review was not maintained. Effect: Risk of noncompliance over the suspension and debarment compliance requirement. Questioned Costs: None Prevalence: There was no formal documentation over review for suspension and debarment. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Agency update its policies to include formal documentation be maintained annually to evidence its review its vendors by verifying they are not suspended or debarred using the System for Award Management (SAM). Reporting Views of Management and Corrective Actions: Management agrees with the finding and corrective actions will be made.
Finding 2023-001
Finding No. 2023-001 – Suspension and Debarment Federal Agency: U.S. Department of Justice Programs: Justice Reinvestment Initiative – ALN 16.827, Edward Byrne Memorial Justice Assistance Grant Program – ALN 16.738 Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Agency did not maintain formal documentation over its review of vendors for suspension and debarment. Cause: Due to turnover within the Agency and becoming more digital the documentation of review was not maintained. Effect: Risk of noncompliance over the suspension and debarment compliance requirement. Questioned Costs: None Prevalence: There was no formal documentation over review for suspension and debarment. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Agency update its policies to include formal documentation be maintained annually to evidence its review its vendors by verifying they are not suspended or debarred using the System for Award Management (SAM). Reporting Views of Management and Corrective Actions: Management agrees with the finding and corrective actions will be made.
Finding 2023-001
Finding No. 2023-001 – Suspension and Debarment Federal Agency: U.S. Department of Justice Programs: Justice Reinvestment Initiative – ALN 16.827, Edward Byrne Memorial Justice Assistance Grant Program – ALN 16.738 Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Agency did not maintain formal documentation over its review of vendors for suspension and debarment. Cause: Due to turnover within the Agency and becoming more digital the documentation of review was not maintained. Effect: Risk of noncompliance over the suspension and debarment compliance requirement. Questioned Costs: None Prevalence: There was no formal documentation over review for suspension and debarment. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Agency update its policies to include formal documentation be maintained annually to evidence its review its vendors by verifying they are not suspended or debarred using the System for Award Management (SAM). Reporting Views of Management and Corrective Actions: Management agrees with the finding and corrective actions will be made.
Finding 2023-001
Finding No. 2023-001 – Suspension and Debarment Federal Agency: U.S. Department of Justice Programs: Justice Reinvestment Initiative – ALN 16.827, Edward Byrne Memorial Justice Assistance Grant Program – ALN 16.738 Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Agency did not maintain formal documentation over its review of vendors for suspension and debarment. Cause: Due to turnover within the Agency and becoming more digital the documentation of review was not maintained. Effect: Risk of noncompliance over the suspension and debarment compliance requirement. Questioned Costs: None Prevalence: There was no formal documentation over review for suspension and debarment. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Agency update its policies to include formal documentation be maintained annually to evidence its review its vendors by verifying they are not suspended or debarred using the System for Award Management (SAM). Reporting Views of Management and Corrective Actions: Management agrees with the finding and corrective actions will be made.
Finding 2023-001
Finding No. 2023-001 – Suspension and Debarment Federal Agency: U.S. Department of Justice Programs: Justice Reinvestment Initiative – ALN 16.827, Edward Byrne Memorial Justice Assistance Grant Program – ALN 16.738 Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Agency did not maintain formal documentation over its review of vendors for suspension and debarment. Cause: Due to turnover within the Agency and becoming more digital the documentation of review was not maintained. Effect: Risk of noncompliance over the suspension and debarment compliance requirement. Questioned Costs: None Prevalence: There was no formal documentation over review for suspension and debarment. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Agency update its policies to include formal documentation be maintained annually to evidence its review its vendors by verifying they are not suspended or debarred using the System for Award Management (SAM). Reporting Views of Management and Corrective Actions: Management agrees with the finding and corrective actions will be made.
Finding 2023-001
Finding No. 2023-001 – Suspension and Debarment Federal Agency: U.S. Department of Justice Programs: Justice Reinvestment Initiative – ALN 16.827, Edward Byrne Memorial Justice Assistance Grant Program – ALN 16.738 Criteria: When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition: The Agency did not maintain formal documentation over its review of vendors for suspension and debarment. Cause: Due to turnover within the Agency and becoming more digital the documentation of review was not maintained. Effect: Risk of noncompliance over the suspension and debarment compliance requirement. Questioned Costs: None Prevalence: There was no formal documentation over review for suspension and debarment. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Agency update its policies to include formal documentation be maintained annually to evidence its review its vendors by verifying they are not suspended or debarred using the System for Award Management (SAM). Reporting Views of Management and Corrective Actions: Management agrees with the finding and corrective actions will be made.