FAC Explorer

Audit 397546

FY End
2022-09-30
Total Expended
$1.02M
Findings
2
Programs
1
Organization: Reimagining Justice, Inc. (NJ)
Year: 2022 Accepted: 2026-04-02
Auditor: BRUNHOFER & BALISE LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205801 2022-001 Material Weakness Yes L
1205802 2022-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
16.575 CRIME VICTIM ASSISTANCE $105,472 Yes 1

Contacts

Name Title Type
KJC7PALAPKU4 Liza Chowdhury Auditee
9735639610 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 Reimagining Justice Inc. under programs of the federal government for the year ended September 30, 2022. 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 Reimagining Justice Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Reimagining Justice 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.
Reimagining Justice Inc. has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Indirect costs, if charged, are based on rates approved by the respective awarding agencies or are not charged at all.

Finding Details

Finding 2022-001
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the June 30, 2023 deadline. Effect RJI was in violation of 2 CFR Section 200.512(a). Cause The Single Audit was apparently not completed timely due to limited financial resources, and multiple transitions in external audit providers between 2023 and 2025, including auditor-initiated terminations and capacity constraints. Criteria Uniform Guidance and 2022 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. Recommendation RJI 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.View of Responsible Officials RJI has strengthened its fiscal oversight structure by hiring dedicated financial and grants management staff, refining internal and fiscal sponsor workflows, and engaging the current audit firm to complete the outstanding Single Audit. RJI is implementing procedures to ensure audit continuity and timely completion of all required future federal and state filings.