Audit 402364

Condition Found The reporting package and data collection form for the September 2023 audit was not filed by the June 30, 2024 deadline. This is a repeat of Finding 2022-001 from the September 2022 audit. Effect RJI was in violation of 2 CFR Section 200.512(a). Cause The Single Audit was not completed timely for several reasons, including limited financial resources, and multiple transitions in external audit providers between 2023 and 2025 including prior 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 and compliance infrastructure through the addition of dedicated finance and grants management personnel, refinement of internal controls and fiscal sponsor coordination processes, and engagement of an independent audit firm to complete the outstanding Single Audit. In addition, RJI has implemented enhanced financial monitoring procedures, standardized documentation and reconciliation practices, formalized grant closeout timelines, and established recurring internal review checkpoints to improve reporting accuracy and compliance. To support long-term sustainability and audit readiness, RJI is institutionalizing policies and continuity plans designed to ensure timely completion of all required federal and state filings, strengthen financial transparency, and reduce reliance on ad hoc processes.