Audit 359579

FY End

2024-06-30

Total Expended

$862,959

Findings

4

Programs

2

Organization: Partners for Women and Justice, Inc. (NJ)

Year: 2024 Accepted: 2025-06-23

Auditor: Cullari Carrico LLC

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
565944	2024-001	Significant Deficiency	-	L
565945	2024-002	Significant Deficiency	-	L
1142386	2024-001	Significant Deficiency	-	L
1142387	2024-002	Significant Deficiency	-	L

ALN	Program	Spent	Major	Findings
16.575	Crime Victim Assistance	$627,376	Yes	2
93.671	Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services	$235,583	-	0

Contacts

Name	Title	Type
G4F7FJK6DYX4	Leslie Brown	Auditee
9732330111	Robert Valas	Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards and state financial assistance are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and New Jersey 15-08-OMB (Office of Management and Budget), Single Audit Policy for Recipients of Federal Grants, State Grants, and State Aid, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. The information in the schedules are presented in accordance with the audit 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”) and New Jersey 15-08-OMB (Office of Management and Budget), Single Audit Policy for Recipients of Federal Grants, State Grants, and State Aid. Because the schedules present only a selected portion of the operations of Partners for Women and Justice, Inc., they are not intended to and do not present the financial position, changes in net assets or cash flows of Partners for Women and Justice, Inc. Therefore, some amounts presented in the schedules may differ from amounts presented in, or used in the preparation of, the basic financial statements. Federal award program titles are reported as presented in the Catalog of Federal Domestic Assistance (CFDA).

Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards and state financial assistance are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and New Jersey 15-08-OMB (Office of Management and Budget), Single Audit Policy for Recipients of Federal Grants, State Grants, and State Aid, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the schedule of expenditures of federal awards and state financial assistance are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and New Jersey 15-08-OMB (Office of Management and Budget), Single Audit Policy for Recipients of Federal Grants, State Grants, and State Aid, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance.

Title: NEW JERSEY STATE SINGLE AUDIT POLICY Accounting Policies: Expenditures reported on the schedule of expenditures of federal awards and state financial assistance are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and New Jersey 15-08-OMB (Office of Management and Budget), Single Audit Policy for Recipients of Federal Grants, State Grants, and State Aid, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10-percent de minimus indirect cost rate allowed under the Uniform Guidance. The State of New Jersey requires all organizations that disburse federal grant, state grant or state aid funds to recipients that expend $750,000 or more in federal or state financial assistance within their fiscal year to have annual single audits or program-specific audits performed in accordance with the Uniform Guidance. All organizations that disburse federal grant, state grant or state aid funds to recipients that expend less than $750,000 in federal or state financial assistance within their fiscal year, but expend $100,000 or more in state and/or federal financial assistance within their fiscal year must have either a financial statement audit performed in accordance with Government Auditing Standards (Yellow Book) or a program-specific audit performed in accordance the Uniform Guidance.

Finding Details

Finding 2024-001

Finding --- Inadequate controls over the financial reporting process, such as performing reconciliations, posting yearly adjustments and posting of closing adjustments for annual financial reporting. Criteria --- Management should have in place a system by which to capture all adjusting journal entries necessary to analyze year end account balances and close the books. A review should be performed by someone other than the preparer to ensure all adjustments are posted. Condition --- Although the Organization prepared certain schedules for annual financial reporting, adjusting journal entries were not made that agreed the financial statements to the support schedules. Context --- During the financial audit, a review of the prior year comparison indicated that yearly adjustments had not been posted and historical amounts existed in certain accounts that did not contain a balance in the current year, but for which management had prepared a schedule. Effect --- Without a process and formal reviews for the annual financial close, certain adjustments could be missed and material misstatements could occur. Cause --- There were several changes in the financial department from the prior year. Recommendation --- The Organization should continue to seek out qualified personnel, board members or an external certified public accountant to perform reviews of accounting functions. The Organization should also develop written procedures for the annual financial closing process. A review should be performed by someone other than the preparer to ensure all adjustments are posted for a complete and accurate set of books. Management response --- Management will develop and implement written procedures for the annual financial closing process. A review will be performed by someone other than the preparer to ensure completeness and accuracy of the annual financial information.

Finding 2024-002

Finding --- The reporting package was not made available to users timely. Criteria --- The Federal Audit Clearinghouse requires a reporting package to be submitted within the earlier of 30 days after receipt of the audit report(s), or nine months after the end of the audit period. Condition --- The Organization submitted the reporting package on May 30th, 2025. Context --- In its financial state, a limited number of resources were available to perform a timely close and audit submission. Effect --- The Organization cannot be considered low risk in the future year. Cause --- A late Federal Audit Clearinghouse Submission precludes the Organization from being considered low risk per the Uniform Guidance. Recommendation --- The Organization should develop procedures to ensure that future annual financial statement closing procedures are performed timely and that reporting packages are submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditors’ reports or 9 months after the end of the audit period. Management response --- The Organization will seek to achieve a timelier closing process and audit submission.

Finding 2024-001

Finding --- Inadequate controls over the financial reporting process, such as performing reconciliations, posting yearly adjustments and posting of closing adjustments for annual financial reporting. Criteria --- Management should have in place a system by which to capture all adjusting journal entries necessary to analyze year end account balances and close the books. A review should be performed by someone other than the preparer to ensure all adjustments are posted. Condition --- Although the Organization prepared certain schedules for annual financial reporting, adjusting journal entries were not made that agreed the financial statements to the support schedules. Context --- During the financial audit, a review of the prior year comparison indicated that yearly adjustments had not been posted and historical amounts existed in certain accounts that did not contain a balance in the current year, but for which management had prepared a schedule. Effect --- Without a process and formal reviews for the annual financial close, certain adjustments could be missed and material misstatements could occur. Cause --- There were several changes in the financial department from the prior year. Recommendation --- The Organization should continue to seek out qualified personnel, board members or an external certified public accountant to perform reviews of accounting functions. The Organization should also develop written procedures for the annual financial closing process. A review should be performed by someone other than the preparer to ensure all adjustments are posted for a complete and accurate set of books. Management response --- Management will develop and implement written procedures for the annual financial closing process. A review will be performed by someone other than the preparer to ensure completeness and accuracy of the annual financial information.

Finding 2024-002

Finding --- The reporting package was not made available to users timely. Criteria --- The Federal Audit Clearinghouse requires a reporting package to be submitted within the earlier of 30 days after receipt of the audit report(s), or nine months after the end of the audit period. Condition --- The Organization submitted the reporting package on May 30th, 2025. Context --- In its financial state, a limited number of resources were available to perform a timely close and audit submission. Effect --- The Organization cannot be considered low risk in the future year. Cause --- A late Federal Audit Clearinghouse Submission precludes the Organization from being considered low risk per the Uniform Guidance. Recommendation --- The Organization should develop procedures to ensure that future annual financial statement closing procedures are performed timely and that reporting packages are submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditors’ reports or 9 months after the end of the audit period. Management response --- The Organization will seek to achieve a timelier closing process and audit submission.