FAC Explorer

Audit 360666

FY End
2024-12-31
Total Expended
$3.21M
Findings
2
Programs
5
Organization: Integrated Justice Information Systems Institute, Inc. (VA)
Year: 2024 Accepted: 2025-06-30
Auditor: Rogers & Company CPAS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
569025 2024-001 - - P
1145467 2024-001 - - P

Programs

ALN Program Spent Major Findings
16.754 Harold Rogers Prescription Drug Monitoring Program $2.41M Yes 1
16.048 Law Enforcement Transition to Nibrs to Improve Hate Crime Reporting Program $408,635 - 0
16.745 Special Data Collections and Statistical Studies $20,526 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $8,795 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $2,520 - 0

Contacts

Name Title Type
NFYGLJNEL5G5 Maria Cardiellos Auditee
7037263697 Marina Polyakova Auditor
No contacts on file

Notes to SEFA

Title: 1. Basis of Presentation Accounting Policies: Expenditures reported on the SEFA 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: N Rate Explanation: The Institute records its expenditures of federal awards using the indirect cost and fringe benefit rate per the nonprofit rate agreement with the federal government, which was approved in accordance with the authority of the Uniform Guidance. In this manner, the Institute has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of the Institute under the programs of the federal government for the year ended December 31, 2023. The information in the SEFA 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 SEFA presents only a selected portion of the operations of the Institute, it is not intended to, and does not, present the financial position, changes in net assets, or cash flows of the Institute.
Title: 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the SEFA 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: N Rate Explanation: The Institute records its expenditures of federal awards using the indirect cost and fringe benefit rate per the nonprofit rate agreement with the federal government, which was approved in accordance with the authority of the Uniform Guidance. In this manner, the Institute has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the SEFA 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. Indirect Cost Rate Accounting Policies: Expenditures reported on the SEFA 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: N Rate Explanation: The Institute records its expenditures of federal awards using the indirect cost and fringe benefit rate per the nonprofit rate agreement with the federal government, which was approved in accordance with the authority of the Uniform Guidance. In this manner, the Institute has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The Institute records its expenditures of federal awards using the indirect cost and fringe benefit rate per the nonprofit rate agreement with the federal government, which was approved in accordance with the authority of the Uniform Guidance. In this manner, the Institute has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Finding No. 2024-001 – Late Submission of 2023 Data Collection Form to the FAC Criteria: Under 2 CFR §200.512, auditees are required to submit the reporting package, including the Single Audit report, to the Federal Audit Clearinghouse (FAC) within 30 calendar days of receiving the auditor’s report and no later than nine months after the end of the fiscal year. Condition and context: The Organization did not submit its 2023 Single Audit reporting package to the FAC within the required timeframe. The submission occurred after the nine-month deadline. Cause: Management oversight and misunderstanding of the final submission process requirements contributed to the delay in submitting the Single Audit package to the FAC. Effect: The Organization was not in compliance with the federal reporting requirements and could potentially jeopardize its low-risk auditee status for future periods. Questioned Costs: None. Identification as a Repeat Finding: N/A. Recommendation: We recommend that management implement procedures to ensure that all required audit reporting packages are reviewed, completed, and submitted to the FAC timely in accordance with Uniform Guidance requirements. Views of Responsible Official: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-001
Finding No. 2024-001 – Late Submission of 2023 Data Collection Form to the FAC Criteria: Under 2 CFR §200.512, auditees are required to submit the reporting package, including the Single Audit report, to the Federal Audit Clearinghouse (FAC) within 30 calendar days of receiving the auditor’s report and no later than nine months after the end of the fiscal year. Condition and context: The Organization did not submit its 2023 Single Audit reporting package to the FAC within the required timeframe. The submission occurred after the nine-month deadline. Cause: Management oversight and misunderstanding of the final submission process requirements contributed to the delay in submitting the Single Audit package to the FAC. Effect: The Organization was not in compliance with the federal reporting requirements and could potentially jeopardize its low-risk auditee status for future periods. Questioned Costs: None. Identification as a Repeat Finding: N/A. Recommendation: We recommend that management implement procedures to ensure that all required audit reporting packages are reviewed, completed, and submitted to the FAC timely in accordance with Uniform Guidance requirements. Views of Responsible Official: Management agrees with the finding. See Corrective Action Plan.