FAC Explorer

Audit 415244

FY End
2025-06-30
Total Expended
$1.10M
Findings
2
Programs
2
Organization: New Jersey Coalition for Inclusive Education (NJ)
Year: 2025 Accepted: 2026-10-23
Auditor: GELTRUDE & COMPANY LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1241165 2025-001 Material Weakness Yes P
1241166 2025-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
84.027 SPECIAL EDUCATION GRANTS TO STATES $1.00M Yes 1
93.630 DEVELOPMENTAL DISABILITIES BASIC SUPPORT AND ADVOCACY GRANTS $104,178 Yes 1

Contacts

Name Title Type
WR3MVN8VH6V7 Michele Gardner Auditee
7326130400 Michael Carlon Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards and financial assistance present the activity of all federal awards and state financial assistance programs of NJCIE received directly from federal agencies as well as passed through other government agencies for the year ended June 30, 2025. The information in this schedule is presented in accordance with the requirements of 2 CFR 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 NJCIE, it is not intended to and does not present the financial position, changes in net assets, or cash flows of NJCIE.
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 and Cost Principles for Non-profit Organizations, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
NJCIE has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
NJCIE provided no federal or state awards to subrecipients during the year.
The regulations and guidelines governing the preparation of federal and state financial reports vary by agency and among programs administered by the same agency. Accordingly, the amounts reported in the federal and state financial reports do not necessarily agree with the amounts in the accompanying schedule of expenditures of federal and state awards, which is prepared on the accrual basis of accounting explained in Note B.
In May 2020, NJCIE received federal funding from the U.S. Small Business Administration through the Economic Injury Disaster Loan (“EIDL”) program in the amount of $150,000. In October 2021, the EIDL agreement was modified, increasing the loan to $500,000. The balance of loan programs outstanding as of June 30, 2025 was $485,476, with no accrued interest.

Finding Details

Finding 2025-001
Reference Number: 2025-001 Criteria: In accordance with 2 CFR Part 200, Subpart F (2 CFR 200.512), single audits are due to the Federal Audit Clearinghouse thirty (30) days after receipt of the auditors' reports, but are considered on time if submitted within nine months after their fiscal period end date. Condition: The Organization has not submitted its audit package to the Federal Audit Clearinghouse in a timely manner for the current year, or for the previous three (3) fiscal years. Cause: Controls are not in place to ensure the Organization has submitted their audit package to the Federal Audit Clearinghouse in a timely manner. Effect: The Organization is noncompliant with specific requirements of 2 CFR Part 200, Subpart F (2 CFR 200.512). Repeat Finding from Prior Year: Yes Recommendation: We recommend that the Organization put controls in place to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Organization's Response: The Organization agrees with the auditors' recommendation. During the prior audit periods, delays in completing the audit and submitting the required audit package resulted from organizational and operational challenges, which have recently resulted in changes in leadership and financial operations. The Organization has taken steps to strengthen its financial and compliance processes and will develop a formal audit compliance calendar that identifies all required milestones, responsible parties, and submission deadlines, in coordination with the organization's accountant, bookkeeper, and auditor. The CEO and the Board will monitor progress to ensure that future audit packages are submitted to the Federal Clearinghouse within the required timeframe.