FAC Explorer

Audit 372614

FY End
2024-12-31
Total Expended
$1.33M
Findings
1
Programs
1
Organization: Community Based Public Safety Collective, Inc. (NJ)
Year: 2024 Accepted: 2025-11-26
Auditor: BRUNHOFER & BALISE LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1163018 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
16.045 COMMUNITY-BASED VIOLENCE INTERVENTION AND PREVENTION INITIATIVE $1.33M Yes 1

Contacts

Name Title Type
SZP2AK7H1HN8 Kyra Dunson Auditee
8778295500 David Balise Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (“the Schedule”) includes the grant activity of Community Based Public Safety Collective Inc. under programs of the federal government for the year ended December 31, 2024. The information in the 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 Community Based Public Safety Collective Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Community Based Public Safety Collective Inc.
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.
Community Based Public Safety Collective Inc. has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
The reporting package and data collection form for the 2023 audit was not filed by the September 30, 2024 deadline. CBPSC was in violation of 2 CFR Section 200.512(a). The delays in preparing for the 2023 single audit appeared to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Uniform Guidance and 2023 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. CBPSC should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. Management acknowledges that the reporting package and Data Collection Form for the 2023 audit were not filed by the required September 30, 2024 deadline. This delay resulted from setbacks regarding the system transition while separating from a fiscal sponsor. To help guarantee future submissions are on time, the organization has put new steps in place: stricter internal deadlines, improved monitoring processes, and closer staff supervision. Management believes these actions will prevent recurrence of this issue.