FAC Explorer

Audit 310821

FY End
2023-09-30
Total Expended
$2.79M
Findings
8
Programs
8
Organization: Disability Rights Washington (WA)
Year: 2023 Accepted: 2024-06-28
Auditor: Clark Nuber P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403964 2023-002 Significant Deficiency - B
403965 2023-003 Significant Deficiency - L
403966 2023-002 Significant Deficiency - B
403967 2023-003 Significant Deficiency - L
980406 2023-002 Significant Deficiency - B
980407 2023-003 Significant Deficiency - L
980408 2023-002 Significant Deficiency - B
980409 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
96.009 Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries $533,586 - 0
93.138 Protection and Advocacy for Individuals with Mental Illness $523,143 - 0
84.240 Program of Protection and Advocacy of Individual Rights $411,928 - 0
93.618 Voting Access for Individuals with Disabilities-Grants for Protection and Advocacy Systems $144,749 - 0
93.843 Acl Assistive Technology State Grants for Protection and Advocacy $75,960 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $71,302 - 0
93.873 State Grants for Protection and Advocacy Services $66,294 - 0
93.630 Developmental Disabilities Basic Support and Advocacy Grants $65,224 Yes 2

Contacts

Name Title Type
ZECRPMBTTD45 Tom Hazeltine Auditee
2063241521 Kelly Rancourt Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: 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 expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: DRW has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Disability Rights Washington (DRW) under programs of the federal government for the year ended September 30, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of DRW, it is not intended to and does not present the financial position, changes in net assets or cash flows of DRW.
Title: Note 2 - Summary of Significant Accounting Policies Accounting Policies: 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 expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: DRW has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. 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 expenditures are not allowable or are limited as to reimbursement.
Title: Note 3 - Indirect Cost Rate Accounting Policies: 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 expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: DRW has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. DRW has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Finding 2023-002 Significant deficiency in internal controls over compliance and instances of noncompliance related to allowable costs/cost principle compliance requirements. Federal Agency: U.S. Department of Health and Human Services Program Title: Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing Number: 93.630 Awards Number: 2201WAPADD-00 & 03; 2001WAPAPH-00 & 01 Award Period: 10/01/2021 - 9/30/2024 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart E section 2 CFR 200.430 (as codified by the Department of Health and Human Services [DHHS] in 45 CFR 75) requires direct costs to be allocated based on the proportional benefit received by each award. Condition/Context For the year ended September 30, 2023, in a sample of 25 transactions, there were three instances of payroll costs being charged to the award that were not supported by proper documentation of the allocation applied. Effect/Potential Effect DRW was unable to substantiate allocations of payroll costs based on documentation retained. Questioned Costs $125.03 Cause DRW’s internal controls related to payroll costs allocation was not sufficient to prevent or detect errors in compliance with the standards and to ensure consistent treatment with policies and procedures. Repeat Finding Not applicable Recommendation We recommend that DRW implement internal controls to ensure that all payroll costs charged to the federal awards are supported by proper documentation. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.
Finding 2023-003
Finding 2023-003 Significant deficiency in internal controls over compliance related to reporting. Federal Agency: U.S. Department of Health and Human Services Program Title: Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing Number: 93.630 Awards Number: 2201WAPADD-00 & 03; 2001WAPAPH-00 & 01 Award Period: 10/01/2021 - 9/30/2024 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart D section 2 CFR 200.328 (as codified by the Department of Health and Human Services [DHHS] in 45 CFR 75) requires accurate financial reporting to be submitted under the terms of the Federal award. Condition/Context For the year ended September 30, 2023, DRW submitted their required semi-annual SF-425 reporting for the reporting period ending September 30, 2023. Though the reporting was submitted timely, it contained inaccurate information related to the balance of their unused Program Income, excluding their unused balance of approximately $142,000. Effect/Potential Effect DRW did not comply with the accuracy reporting requirement as specific in 2 CFR 200.328 Questioned Costs Not applicable Cause DRW’s internal controls were not designed to ensure accurate reporting Repeat Finding Not applicable Recommendation We recommend that DRW implement internal controls to ensure required reporting includes accurate information. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.
Finding 2023-002
Finding 2023-002 Significant deficiency in internal controls over compliance and instances of noncompliance related to allowable costs/cost principle compliance requirements. Federal Agency: U.S. Department of Health and Human Services Program Title: Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing Number: 93.630 Awards Number: 2201WAPADD-00 & 03; 2001WAPAPH-00 & 01 Award Period: 10/01/2021 - 9/30/2024 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart E section 2 CFR 200.430 (as codified by the Department of Health and Human Services [DHHS] in 45 CFR 75) requires direct costs to be allocated based on the proportional benefit received by each award. Condition/Context For the year ended September 30, 2023, in a sample of 25 transactions, there were three instances of payroll costs being charged to the award that were not supported by proper documentation of the allocation applied. Effect/Potential Effect DRW was unable to substantiate allocations of payroll costs based on documentation retained. Questioned Costs $125.03 Cause DRW’s internal controls related to payroll costs allocation was not sufficient to prevent or detect errors in compliance with the standards and to ensure consistent treatment with policies and procedures. Repeat Finding Not applicable Recommendation We recommend that DRW implement internal controls to ensure that all payroll costs charged to the federal awards are supported by proper documentation. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.
Finding 2023-003
Finding 2023-003 Significant deficiency in internal controls over compliance related to reporting. Federal Agency: U.S. Department of Health and Human Services Program Title: Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing Number: 93.630 Awards Number: 2201WAPADD-00 & 03; 2001WAPAPH-00 & 01 Award Period: 10/01/2021 - 9/30/2024 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart D section 2 CFR 200.328 (as codified by the Department of Health and Human Services [DHHS] in 45 CFR 75) requires accurate financial reporting to be submitted under the terms of the Federal award. Condition/Context For the year ended September 30, 2023, DRW submitted their required semi-annual SF-425 reporting for the reporting period ending September 30, 2023. Though the reporting was submitted timely, it contained inaccurate information related to the balance of their unused Program Income, excluding their unused balance of approximately $142,000. Effect/Potential Effect DRW did not comply with the accuracy reporting requirement as specific in 2 CFR 200.328 Questioned Costs Not applicable Cause DRW’s internal controls were not designed to ensure accurate reporting Repeat Finding Not applicable Recommendation We recommend that DRW implement internal controls to ensure required reporting includes accurate information. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.
Finding 2023-002
Finding 2023-002 Significant deficiency in internal controls over compliance and instances of noncompliance related to allowable costs/cost principle compliance requirements. Federal Agency: U.S. Department of Health and Human Services Program Title: Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing Number: 93.630 Awards Number: 2201WAPADD-00 & 03; 2001WAPAPH-00 & 01 Award Period: 10/01/2021 - 9/30/2024 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart E section 2 CFR 200.430 (as codified by the Department of Health and Human Services [DHHS] in 45 CFR 75) requires direct costs to be allocated based on the proportional benefit received by each award. Condition/Context For the year ended September 30, 2023, in a sample of 25 transactions, there were three instances of payroll costs being charged to the award that were not supported by proper documentation of the allocation applied. Effect/Potential Effect DRW was unable to substantiate allocations of payroll costs based on documentation retained. Questioned Costs $125.03 Cause DRW’s internal controls related to payroll costs allocation was not sufficient to prevent or detect errors in compliance with the standards and to ensure consistent treatment with policies and procedures. Repeat Finding Not applicable Recommendation We recommend that DRW implement internal controls to ensure that all payroll costs charged to the federal awards are supported by proper documentation. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.
Finding 2023-003
Finding 2023-003 Significant deficiency in internal controls over compliance related to reporting. Federal Agency: U.S. Department of Health and Human Services Program Title: Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing Number: 93.630 Awards Number: 2201WAPADD-00 & 03; 2001WAPAPH-00 & 01 Award Period: 10/01/2021 - 9/30/2024 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart D section 2 CFR 200.328 (as codified by the Department of Health and Human Services [DHHS] in 45 CFR 75) requires accurate financial reporting to be submitted under the terms of the Federal award. Condition/Context For the year ended September 30, 2023, DRW submitted their required semi-annual SF-425 reporting for the reporting period ending September 30, 2023. Though the reporting was submitted timely, it contained inaccurate information related to the balance of their unused Program Income, excluding their unused balance of approximately $142,000. Effect/Potential Effect DRW did not comply with the accuracy reporting requirement as specific in 2 CFR 200.328 Questioned Costs Not applicable Cause DRW’s internal controls were not designed to ensure accurate reporting Repeat Finding Not applicable Recommendation We recommend that DRW implement internal controls to ensure required reporting includes accurate information. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.
Finding 2023-002
Finding 2023-002 Significant deficiency in internal controls over compliance and instances of noncompliance related to allowable costs/cost principle compliance requirements. Federal Agency: U.S. Department of Health and Human Services Program Title: Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing Number: 93.630 Awards Number: 2201WAPADD-00 & 03; 2001WAPAPH-00 & 01 Award Period: 10/01/2021 - 9/30/2024 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart E section 2 CFR 200.430 (as codified by the Department of Health and Human Services [DHHS] in 45 CFR 75) requires direct costs to be allocated based on the proportional benefit received by each award. Condition/Context For the year ended September 30, 2023, in a sample of 25 transactions, there were three instances of payroll costs being charged to the award that were not supported by proper documentation of the allocation applied. Effect/Potential Effect DRW was unable to substantiate allocations of payroll costs based on documentation retained. Questioned Costs $125.03 Cause DRW’s internal controls related to payroll costs allocation was not sufficient to prevent or detect errors in compliance with the standards and to ensure consistent treatment with policies and procedures. Repeat Finding Not applicable Recommendation We recommend that DRW implement internal controls to ensure that all payroll costs charged to the federal awards are supported by proper documentation. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.
Finding 2023-003
Finding 2023-003 Significant deficiency in internal controls over compliance related to reporting. Federal Agency: U.S. Department of Health and Human Services Program Title: Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing Number: 93.630 Awards Number: 2201WAPADD-00 & 03; 2001WAPAPH-00 & 01 Award Period: 10/01/2021 - 9/30/2024 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart D section 2 CFR 200.328 (as codified by the Department of Health and Human Services [DHHS] in 45 CFR 75) requires accurate financial reporting to be submitted under the terms of the Federal award. Condition/Context For the year ended September 30, 2023, DRW submitted their required semi-annual SF-425 reporting for the reporting period ending September 30, 2023. Though the reporting was submitted timely, it contained inaccurate information related to the balance of their unused Program Income, excluding their unused balance of approximately $142,000. Effect/Potential Effect DRW did not comply with the accuracy reporting requirement as specific in 2 CFR 200.328 Questioned Costs Not applicable Cause DRW’s internal controls were not designed to ensure accurate reporting Repeat Finding Not applicable Recommendation We recommend that DRW implement internal controls to ensure required reporting includes accurate information. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.