FAC Explorer

Audit 323803

FY End
2022-09-30
Total Expended
$18.94M
Findings
2
Programs
10
Organization: Disability Rights California (CA)
Year: 2022 Accepted: 2024-10-03
Auditor: Propp Christensen Caniglia LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501723 2022-001 Significant Deficiency - P
1078165 2022-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.138 Protection and Advocacy for Individuals with Mental Illness $3.66M - 0
96.009 Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries $2.54M Yes 0
84.240 Program of Protection and Advocacy of Individual Rights $2.38M - 0
84.161 Rehabilitation Services_client Assistance Program $1.59M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.11M Yes 1
93.618 Voting Access for Individuals with Disabilities-Grants for Protection and Advocacy Systems $655,841 - 0
93.843 Acl Assistive Technology State Grants for Protection and Advocacy $535,962 - 0
93.873 State Grants for Protection and Advocacy Services $374,802 - 0
96.008 Social Security - Work Incentives Planning and Assistance Program $266,663 Yes 0
93.630 Developmental Disabilities Basic Support and Advocacy Grants $13,950 Yes 0

Contacts

Name Title Type
EUNQB6C9FBT4 Karen Keene Auditee
9165045800 Justin Gierth Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1: SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting The accompanying schedules of expenditures of federal and state awards include the grant activity of DRC and are presented on the accrual basis of accounting. The information in the Schedule of Expenditures of Federal Awards is presented in accordance with requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from accounts presented in or used in the preparation of the basic consolidated financial statements. De Minimis Rate Used: Y Rate Explanation: NOTE 2: INDIRECT COST REIMBURSEMENTS The Uniform Guidance requires that all indirect costs be charged through the use of an approved indirect cost rate. When no indirect cost rate has been approved, the Uniform Guidance allow for a one-time election to use a 10% de minimis reimbursement rate. DRC does not have an approved indirect cost rate and has yet to determine if it will elect the 10% de minimis reimbursement rate. In the meantime, DRC is using the 10% de minimis reimbursement rate as allowed under Uniform Guidance.

Finding Details

Finding 2022-001
Finding No. 2022-001 Type of Finding: Internal control over preparation of the schedule of expenditures of federal awards Criteria: Federal subaward expenditures must be included in the schedule of expenditures of federal awards. Condition: Subsequent to year end, DRC identified federal expenditures related to the program Coronavirus State and Local Fiscal Recovery Funds, CFDA No. 21.027, that were misclassified as state expenditures. Cause: The misclassification of expenditures was the result of a failure in DRC's internal control processes over preparation of the schedule of expenditures of federal awards. Effect: The schedule of expenditures of federal awards, previously reported on February 14, 2023, was understated by $1,114,429. The schedule of expenditures of state awards, previously reported on February 14, 2023, was overstated by $1,114,429. Recommendation: We recommend DRC to perform thorough evaluations of individual grants to ensure federal expenditures are accurately captured and reported on the schedule of expenditures of federal awards and perform an additional review process for the preparation of the schedule of expenditures of federal awards. Views of Responsible Officials: DRC agrees with the finding and has taken steps to rectify the finding.
Finding 2022-001
Finding No. 2022-001 Type of Finding: Internal control over preparation of the schedule of expenditures of federal awards Criteria: Federal subaward expenditures must be included in the schedule of expenditures of federal awards. Condition: Subsequent to year end, DRC identified federal expenditures related to the program Coronavirus State and Local Fiscal Recovery Funds, CFDA No. 21.027, that were misclassified as state expenditures. Cause: The misclassification of expenditures was the result of a failure in DRC's internal control processes over preparation of the schedule of expenditures of federal awards. Effect: The schedule of expenditures of federal awards, previously reported on February 14, 2023, was understated by $1,114,429. The schedule of expenditures of state awards, previously reported on February 14, 2023, was overstated by $1,114,429. Recommendation: We recommend DRC to perform thorough evaluations of individual grants to ensure federal expenditures are accurately captured and reported on the schedule of expenditures of federal awards and perform an additional review process for the preparation of the schedule of expenditures of federal awards. Views of Responsible Officials: DRC agrees with the finding and has taken steps to rectify the finding.