FAC Explorer

Audit 3304

FY End
2021-12-31
Total Expended
$1.44M
Findings
8
Programs
3
Organization: Recidiviz Inc. (UT)
Year: 2021 Accepted: 2023-11-15
Auditor: Galleros Robinson Certified Public Accountants LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1903 2021-001 Significant Deficiency - N
1904 2021-001 Significant Deficiency - N
1905 2021-001 Significant Deficiency - N
1906 2021-001 Significant Deficiency - N
578345 2021-001 Significant Deficiency - N
578346 2021-001 Significant Deficiency - N
578347 2021-001 Significant Deficiency - N
578348 2021-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
21.019 Coronavirus Relief Fund $300,000 Yes 1
16.827 Justice Reinvestment Initiative $226,713 Yes 1
16.738 Edward Byrne Memorial Justice Assistance Grant Program $51,111 - 0

Contacts

Name Title Type
JV1ZH96GG8N1 Jenn Shaw Auditee
4154164144 Leonora Galleros Auditor
No contacts on file

Notes to SEFA

Title: 1 Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of all federal awards of Recidiviz Inc. (the “Organization”) under programs of the federal government for the year ended December 31, 2021. 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 Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. 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. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of all federal awards of Recidiviz Inc. (the “Organization”) under programs of the federal government for the year ended December 31, 2021. 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 Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: 2 Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of all federal awards of Recidiviz Inc. (the “Organization”) under programs of the federal government for the year ended December 31, 2021. 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 Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. 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. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowed under the 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.
Title: 3 Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of all federal awards of Recidiviz Inc. (the “Organization”) under programs of the federal government for the year ended December 31, 2021. 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 Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. 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. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Organization has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2021-001
Criteria: Pursuant to the Uniform Guidance, organizations expending federal financial assistance in excess of $750,000 in a fiscal year are required to submit the data collection form and reporting package by the earlier of either 30 days after receipt of the auditor’s report, or nine months after the end of fiscal year end date. Condition: The completion of the Organization’s Single Audit was delayed, and the Single Audit reporting deadline was not met. Context: The Single Audit reporting package was not timely submitted. Cause: The Organization’s management did not properly monitor the reporting requirements of the grants received, including the passed-through government grants. Effect: The Organization failed to submit the Single Audit reporting package for the year ended December 31, 2021 on time. Recommendation: As the Organization receives several grants from different sources, we recommend that the Organization implement effective controls and procedures to properly monitor the reporting requirements of each grant received.
Finding 2021-001
Criteria: Pursuant to the Uniform Guidance, organizations expending federal financial assistance in excess of $750,000 in a fiscal year are required to submit the data collection form and reporting package by the earlier of either 30 days after receipt of the auditor’s report, or nine months after the end of fiscal year end date. Condition: The completion of the Organization’s Single Audit was delayed, and the Single Audit reporting deadline was not met. Context: The Single Audit reporting package was not timely submitted. Cause: The Organization’s management did not properly monitor the reporting requirements of the grants received, including the passed-through government grants. Effect: The Organization failed to submit the Single Audit reporting package for the year ended December 31, 2021 on time. Recommendation: As the Organization receives several grants from different sources, we recommend that the Organization implement effective controls and procedures to properly monitor the reporting requirements of each grant received.
Finding 2021-001
Criteria: Pursuant to the Uniform Guidance, organizations expending federal financial assistance in excess of $750,000 in a fiscal year are required to submit the data collection form and reporting package by the earlier of either 30 days after receipt of the auditor’s report, or nine months after the end of fiscal year end date. Condition: The completion of the Organization’s Single Audit was delayed, and the Single Audit reporting deadline was not met. Context: The Single Audit reporting package was not timely submitted. Cause: The Organization’s management did not properly monitor the reporting requirements of the grants received, including the passed-through government grants. Effect: The Organization failed to submit the Single Audit reporting package for the year ended December 31, 2021 on time. Recommendation: As the Organization receives several grants from different sources, we recommend that the Organization implement effective controls and procedures to properly monitor the reporting requirements of each grant received.
Finding 2021-001
Criteria: Pursuant to the Uniform Guidance, organizations expending federal financial assistance in excess of $750,000 in a fiscal year are required to submit the data collection form and reporting package by the earlier of either 30 days after receipt of the auditor’s report, or nine months after the end of fiscal year end date. Condition: The completion of the Organization’s Single Audit was delayed, and the Single Audit reporting deadline was not met. Context: The Single Audit reporting package was not timely submitted. Cause: The Organization’s management did not properly monitor the reporting requirements of the grants received, including the passed-through government grants. Effect: The Organization failed to submit the Single Audit reporting package for the year ended December 31, 2021 on time. Recommendation: As the Organization receives several grants from different sources, we recommend that the Organization implement effective controls and procedures to properly monitor the reporting requirements of each grant received.
Finding 2021-001
Criteria: Pursuant to the Uniform Guidance, organizations expending federal financial assistance in excess of $750,000 in a fiscal year are required to submit the data collection form and reporting package by the earlier of either 30 days after receipt of the auditor’s report, or nine months after the end of fiscal year end date. Condition: The completion of the Organization’s Single Audit was delayed, and the Single Audit reporting deadline was not met. Context: The Single Audit reporting package was not timely submitted. Cause: The Organization’s management did not properly monitor the reporting requirements of the grants received, including the passed-through government grants. Effect: The Organization failed to submit the Single Audit reporting package for the year ended December 31, 2021 on time. Recommendation: As the Organization receives several grants from different sources, we recommend that the Organization implement effective controls and procedures to properly monitor the reporting requirements of each grant received.
Finding 2021-001
Criteria: Pursuant to the Uniform Guidance, organizations expending federal financial assistance in excess of $750,000 in a fiscal year are required to submit the data collection form and reporting package by the earlier of either 30 days after receipt of the auditor’s report, or nine months after the end of fiscal year end date. Condition: The completion of the Organization’s Single Audit was delayed, and the Single Audit reporting deadline was not met. Context: The Single Audit reporting package was not timely submitted. Cause: The Organization’s management did not properly monitor the reporting requirements of the grants received, including the passed-through government grants. Effect: The Organization failed to submit the Single Audit reporting package for the year ended December 31, 2021 on time. Recommendation: As the Organization receives several grants from different sources, we recommend that the Organization implement effective controls and procedures to properly monitor the reporting requirements of each grant received.
Finding 2021-001
Criteria: Pursuant to the Uniform Guidance, organizations expending federal financial assistance in excess of $750,000 in a fiscal year are required to submit the data collection form and reporting package by the earlier of either 30 days after receipt of the auditor’s report, or nine months after the end of fiscal year end date. Condition: The completion of the Organization’s Single Audit was delayed, and the Single Audit reporting deadline was not met. Context: The Single Audit reporting package was not timely submitted. Cause: The Organization’s management did not properly monitor the reporting requirements of the grants received, including the passed-through government grants. Effect: The Organization failed to submit the Single Audit reporting package for the year ended December 31, 2021 on time. Recommendation: As the Organization receives several grants from different sources, we recommend that the Organization implement effective controls and procedures to properly monitor the reporting requirements of each grant received.
Finding 2021-001
Criteria: Pursuant to the Uniform Guidance, organizations expending federal financial assistance in excess of $750,000 in a fiscal year are required to submit the data collection form and reporting package by the earlier of either 30 days after receipt of the auditor’s report, or nine months after the end of fiscal year end date. Condition: The completion of the Organization’s Single Audit was delayed, and the Single Audit reporting deadline was not met. Context: The Single Audit reporting package was not timely submitted. Cause: The Organization’s management did not properly monitor the reporting requirements of the grants received, including the passed-through government grants. Effect: The Organization failed to submit the Single Audit reporting package for the year ended December 31, 2021 on time. Recommendation: As the Organization receives several grants from different sources, we recommend that the Organization implement effective controls and procedures to properly monitor the reporting requirements of each grant received.