FAC Explorer

Audit 353714

FY End
2024-09-30
Total Expended
$957,170
Findings
2
Programs
3
Organization: National Association of Councils on Developmental Disabilities (DC)
Year: 2024 Accepted: 2025-04-15
Auditor: Marshall Jones

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555118 2024-001 Material Weakness - A
1131560 2024-001 Material Weakness - A

Programs

ALN Program Spent Major Findings
93.000 Technical Assistance $646,112 - 0
93.631 Developmental Disabilities Projects of National Significance $253,234 Yes 1
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $43,333 - 0

Contacts

Name Title Type
H4HFTJL8H7N8 Jill Jacobs Auditee
2025065813 Greg Logan Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - General Accounting Policies: The accompanying SEFA is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Expenditures include a portion of costs associated with general activities of the Association, which are allocated to awards under negotiated formulas commonly referred to as indirect cost rates. The Association has negotiated an indirect cost rate of 49.30% for its federal awards. The accompanying Schedule of Expenditures of Federal Awards (the “SEFA”) presents the activity of all federal financial awards programs received by the National Association of Councils on Developmental Disabilities (“the Association”). All federal awards received directly from federal agencies, and federal awards passed through other government agencies, are included on the schedule.
Title: Note 2 - Basis of Accounting Accounting Policies: The accompanying SEFA is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Expenditures include a portion of costs associated with general activities of the Association, which are allocated to awards under negotiated formulas commonly referred to as indirect cost rates. The Association has negotiated an indirect cost rate of 49.30% for its federal awards. The accompanying SEFA is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
Title: Note 3 - Indirect Cost Rate Accounting Policies: The accompanying SEFA is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: Expenditures include a portion of costs associated with general activities of the Association, which are allocated to awards under negotiated formulas commonly referred to as indirect cost rates. The Association has negotiated an indirect cost rate of 49.30% for its federal awards. Expenditures include a portion of costs associated with general activities of the Association, which are allocated to awards under negotiated formulas commonly referred to as indirect cost rates. The Association has negotiated an indirect cost rate of 49.30% for its federal awards.

Finding Details

Finding 2024-001
Identification of Federal Program: Name of Program: Developmental Disabilities Projects of National Significance Assistance Listing Number: 93.631 Award Year: 2024 Pass-Through Entity: Direct Name of Federal Agency: U.S. Department of Health and Human Services Criteria: 2 CFR Part 910 Subpart F requires auditors to perform procedures to obtain an understanding of internal control over Federal programs sufficient to plan the audit to support a low assessed level of control risk of noncompliance for major programs. Internal control should be implemented to the degree possible to assign to different individuals the responsibility for approving, executing and recording transactions. The basic premise is that no one individual should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition: The Association failed to properly design and implement internal control procedures for the review and approval of payroll costs charged to the Federal grant program. Cause: The failure was due to a lack of proper policies and procedures and management turnover. Effect: Because of the lack of properly designed and implemented internal controls over payroll costs charged to the Federal grant program, we were unable to test internal controls to support a low control risk assessment. Recommendation: The Association should design and implement procedures to track and verify employees’ time worked on Federal grant programs along with documented reviews and approvals. Views of Responsible Officials: Management of the Association concurs with the audit finding. See the attached Corrective Action Plan.
Finding 2024-001
Identification of Federal Program: Name of Program: Developmental Disabilities Projects of National Significance Assistance Listing Number: 93.631 Award Year: 2024 Pass-Through Entity: Direct Name of Federal Agency: U.S. Department of Health and Human Services Criteria: 2 CFR Part 910 Subpart F requires auditors to perform procedures to obtain an understanding of internal control over Federal programs sufficient to plan the audit to support a low assessed level of control risk of noncompliance for major programs. Internal control should be implemented to the degree possible to assign to different individuals the responsibility for approving, executing and recording transactions. The basic premise is that no one individual should have access to both physical assets and the related accounting records or to all phases of a transaction. Condition: The Association failed to properly design and implement internal control procedures for the review and approval of payroll costs charged to the Federal grant program. Cause: The failure was due to a lack of proper policies and procedures and management turnover. Effect: Because of the lack of properly designed and implemented internal controls over payroll costs charged to the Federal grant program, we were unable to test internal controls to support a low control risk assessment. Recommendation: The Association should design and implement procedures to track and verify employees’ time worked on Federal grant programs along with documented reviews and approvals. Views of Responsible Officials: Management of the Association concurs with the audit finding. See the attached Corrective Action Plan.