FAC Explorer

Audit 355886

FY End
2024-09-30
Total Expended
$3.41M
Findings
4
Programs
7
Organization: Disability Rights Washington (WA)
Year: 2024 Accepted: 2025-05-08
Auditor: Clark Nuber P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
559950 2024-002 Significant Deficiency Yes B
559951 2024-002 Significant Deficiency Yes B
1136392 2024-002 Significant Deficiency Yes B
1136393 2024-002 Significant Deficiency Yes B

Programs

ALN Program Spent Major Findings
93.138 Protection and Advocacy for Individuals with Mental Illness $677,868 - 0
96.009 Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries $672,352 Yes 1
84.240A Program of Protection and Advocacy of Individual Rights $221,917 - 0
93.618 Voting Access for Individuals with Disabilities-Grants for Protection and Advocacy Systems $151,720 - 0
93.843 Acl Assistive Technology State Grants for Protection and Advocacy $116,710 - 0
93.630 Developmental Disabilities Basic Support and Advocacy Grants $114,791 - 0
93.873 State Grants for Protection and Advocacy Services $69,245 - 0

Contacts

Name Title Type
ZECRPMBTTD45 Justin Gifford 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, 2024. 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 2024-002
Finding 2024-002 Significant deficiency in internal controls over compliance related to allowable costs/cost principles compliance requirements. Federal Agency: Social Security Administration Program Title: Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries Assistance Listing Number: 96.009 Awards Number: PABSS: 4 PAB19020367-01-08; PABRP: 1 SPS23000102-01-00 & 5 SPS23000102-02-00 Award Period: PABSS: 10/01/2018 - 9/30/2024; PABRP: Both Awards - 08/01/2023 - 07/31/2028 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Subpart E require expenditures allocated to federal awards be supported by a system of internal controls which provides reasonable assurance that charges are accurate, allowable, properly allocated, and supported by adequate documentation. Condition/Context For the year ended September 30, 2024, in a sample of 25 payroll transactions, there were 6 instances of payroll costs being charged to the award that were not supported by proper documentation of the allocation applied. For the year ended September 30, 2024, in a sample of 40 non-payroll transactions, there were 7 instances of non-payroll costs being charged to the award that were not consistent with DRW’s policies and procedures, or consistent with other federal and non-federal awards. The 7 instances were erroneously charged to the award due to a coding error. Effect/Potential Effect DRW did not fully comply with the allowable cost principles as specified in Federal Regulations. As a result, there may be charges to the award that are not adequately supported with documentation and may be unallowable. Questioned Costs $536 - payroll $51 – non-payroll Cause DRW’s internal controls related to payroll and non-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 Yes Recommendation We recommend that DRW implement internal controls to ensure that all 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 2024-002
Finding 2024-002 Significant deficiency in internal controls over compliance related to allowable costs/cost principles compliance requirements. Federal Agency: Social Security Administration Program Title: Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries Assistance Listing Number: 96.009 Awards Number: PABSS: 4 PAB19020367-01-08; PABRP: 1 SPS23000102-01-00 & 5 SPS23000102-02-00 Award Period: PABSS: 10/01/2018 - 9/30/2024; PABRP: Both Awards - 08/01/2023 - 07/31/2028 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Subpart E require expenditures allocated to federal awards be supported by a system of internal controls which provides reasonable assurance that charges are accurate, allowable, properly allocated, and supported by adequate documentation. Condition/Context For the year ended September 30, 2024, in a sample of 25 payroll transactions, there were 6 instances of payroll costs being charged to the award that were not supported by proper documentation of the allocation applied. For the year ended September 30, 2024, in a sample of 40 non-payroll transactions, there were 7 instances of non-payroll costs being charged to the award that were not consistent with DRW’s policies and procedures, or consistent with other federal and non-federal awards. The 7 instances were erroneously charged to the award due to a coding error. Effect/Potential Effect DRW did not fully comply with the allowable cost principles as specified in Federal Regulations. As a result, there may be charges to the award that are not adequately supported with documentation and may be unallowable. Questioned Costs $536 - payroll $51 – non-payroll Cause DRW’s internal controls related to payroll and non-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 Yes Recommendation We recommend that DRW implement internal controls to ensure that all 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 2024-002
Finding 2024-002 Significant deficiency in internal controls over compliance related to allowable costs/cost principles compliance requirements. Federal Agency: Social Security Administration Program Title: Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries Assistance Listing Number: 96.009 Awards Number: PABSS: 4 PAB19020367-01-08; PABRP: 1 SPS23000102-01-00 & 5 SPS23000102-02-00 Award Period: PABSS: 10/01/2018 - 9/30/2024; PABRP: Both Awards - 08/01/2023 - 07/31/2028 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Subpart E require expenditures allocated to federal awards be supported by a system of internal controls which provides reasonable assurance that charges are accurate, allowable, properly allocated, and supported by adequate documentation. Condition/Context For the year ended September 30, 2024, in a sample of 25 payroll transactions, there were 6 instances of payroll costs being charged to the award that were not supported by proper documentation of the allocation applied. For the year ended September 30, 2024, in a sample of 40 non-payroll transactions, there were 7 instances of non-payroll costs being charged to the award that were not consistent with DRW’s policies and procedures, or consistent with other federal and non-federal awards. The 7 instances were erroneously charged to the award due to a coding error. Effect/Potential Effect DRW did not fully comply with the allowable cost principles as specified in Federal Regulations. As a result, there may be charges to the award that are not adequately supported with documentation and may be unallowable. Questioned Costs $536 - payroll $51 – non-payroll Cause DRW’s internal controls related to payroll and non-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 Yes Recommendation We recommend that DRW implement internal controls to ensure that all 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 2024-002
Finding 2024-002 Significant deficiency in internal controls over compliance related to allowable costs/cost principles compliance requirements. Federal Agency: Social Security Administration Program Title: Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries Assistance Listing Number: 96.009 Awards Number: PABSS: 4 PAB19020367-01-08; PABRP: 1 SPS23000102-01-00 & 5 SPS23000102-02-00 Award Period: PABSS: 10/01/2018 - 9/30/2024; PABRP: Both Awards - 08/01/2023 - 07/31/2028 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Subpart E require expenditures allocated to federal awards be supported by a system of internal controls which provides reasonable assurance that charges are accurate, allowable, properly allocated, and supported by adequate documentation. Condition/Context For the year ended September 30, 2024, in a sample of 25 payroll transactions, there were 6 instances of payroll costs being charged to the award that were not supported by proper documentation of the allocation applied. For the year ended September 30, 2024, in a sample of 40 non-payroll transactions, there were 7 instances of non-payroll costs being charged to the award that were not consistent with DRW’s policies and procedures, or consistent with other federal and non-federal awards. The 7 instances were erroneously charged to the award due to a coding error. Effect/Potential Effect DRW did not fully comply with the allowable cost principles as specified in Federal Regulations. As a result, there may be charges to the award that are not adequately supported with documentation and may be unallowable. Questioned Costs $536 - payroll $51 – non-payroll Cause DRW’s internal controls related to payroll and non-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 Yes Recommendation We recommend that DRW implement internal controls to ensure that all 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.