Finding 1205802 (2022-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2026-04-02
Audit: 397546
Organization: Reimagining Justice, Inc. (NJ)

AI Summary

  • Core Issue: The reporting package and data collection form for the 2022 audit were not submitted by the June 30, 2023 deadline, violating 2 CFR Section 200.512(a).
  • Impacted Requirements: Compliance with Uniform Guidance mandates timely submission of audit reports to the Federal Audit Clearinghouse.
  • Recommended Follow-Up: RJI should enhance record-keeping and audit processes to ensure timely completion and submission of future audits and reports.

Finding Text

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.

Corrective Action Plan

Reimagining Justice Inc. Corrective Action Plan Federal Single Audit Finding Auditors’ Recommendation Reimagining Justice Inc. should ensure that financial records, reconciliations, and reporting documentation are completed in a timely manner so that the Single Audit can be performed and finalized on schedule and required reporting can be submitted before applicable deadlines. Corrective Action Plan Management acknowledges that the Single Audit reporting package and Data Collection Forms for the 2022 audit were not submitted by the required deadlines. To correct this issue and prevent recurrence, the organization has implemented the following actions:• Enhanced monitoring and tracking• Hired an internal accountant to strengthen financial oversight and reconciliation processes.• Assignment of oversight responsibility.• Staff Training.• Formalized workflows and fiscal coordination protocols with St. Joseph’s University Medical Center (fiscal sponsor) including submission timelines, approval processes, and reporting requirements.• Established external filing deadlines. Anticipated Completion Date These corrective actions were initiated in autumn 2025, and will be fully in place for the audit of the fiscal year ended September 30, 2025, ensuring timely submission by June 30, 2026. Management Statement Management believes the corrective actions implemented will ensure full compliance with federal and state reporting requirements and prevent recurrence of late audit submissions. Responsible Individual Dr. Liza Chowdhury Executive Director Date: March 17, 2026

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1205801 2022-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
16.575 CRIME VICTIM ASSISTANCE $105,472