FAC Explorer

Audit 361127

FY End
2024-09-30
Total Expended
$1.53M
Findings
2
Programs
14
Organization: Disability Rights Vermont, INC (VT)
Year: 2024 Accepted: 2025-06-30
Auditor: Osterman Sancibrian & Burke PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
569860 2024-001 Significant Deficiency - B
1146302 2024-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.138 Protection and Advocacy for Individuals with Mental Illness $562,869 Yes 1
93.630 Developmental Disabilities Basic Support and Advocacy Grants $337,972 - 0
84.240 Program of Protection and Advocacy for Individual Rights $145,448 - 0
96.009 Protection and Advocacy for Beneficiaries of Social Security $130,154 - 0
16.575 Victims of Crime Act $89,136 - 0
93.618 Voting Access for Individuals with Disabilities $75,843 - 0
93.630 Public Health Workforce $57,000 - 0
93.843 Assistive Technology - State Grants for P&a $40,183 - 0
93.873 Traumatic Brain Injury State Demonstration Program $37,165 - 0
93.778 Centers for Medicare and Medicaid Services $18,660 - 0
16.588 Stop Chittenden & Washington $18,408 - 0
16.590 Firearms Technical Assistance Project $5,857 - 0
93.497 Family Violense Prevention and Services $5,177 - 0
93.671 Covid - Fvspa M Covid -19 Supplemental $1,235 - 0

Contacts

Name Title Type
WUFJM41SJ4T7 Lindsey Owen Auditee
8022291355 Debra Burke Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Basis of presentation - The information in the accompanying schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). 1. Federal award - Pursuant to the Uniform Guidance, federal award means federal financial assistance or cost reimbursement contracts that a non-federal entity receives directly from federal awarding agencies or indirectly from pass-through entities. DRVT primarily receives federal awards directly from the U.S. Department of Health and Human Services, the U.S. Department of Education, U.S. Department of Justice, and the U.S. Social Security Administration. 2. Federal financial assistance - In the Uniform Guidance, Federal financial assistance is defined as assistance provided by a federal agency that non-Federal entities receive or administer, either directly or indirectly, in the form of grants, cooperative agreements, non-cash contributions or donations of property (including donated surplus property), direct appropriations, food commodities and other financial assistance. For the requirement to provide public notice of Federal financial assistance programs, Federal financial assistance also includes assistance that non-Federal entities receive or administer in the form of loans, loan guarantees, interest subsidies, and insurance. Federal financial assistance does not include amounts received as reimbursements for services rendered to individuals. 3. Major and nonmajor programs - The Uniform Guidance establishes risk-based criteria for determining major programs and selecting those federal programs to be tested for compliance with program requirements. A program may also be identified as a major program by a Federal awarding agency or pass-through entity. C. Basis of accounting - The accompanying schedule was prepared on the basis of accounting used on reports submitted to grantor agencies. It includes accrued expenditures. De Minimis Rate Used: N Rate Explanation: Auditee applies costs directly to grants and allocates G&A according to the grant's percentage of direct costs.

Finding Details

Finding 2024-001
Criteria: Uniform Guidance requires that general and administrative costs be allocated to unrestricted program expenses in the same manner and proportion as they are allocated to Federal and State grant programs. Condition: DRVT had a small amount of unrestricted program expenses that were not included in the general and administrative cost allocation. Cause: DRVT’s Chief Financial Officer resigned at the end of FY23, and the new Financial Director did not fully understand the Uniform Guidance rules on allocation of general and administrative costs. Effect: An insignificant amount of general and administrative costs (less than $500) were not allocated to unrestricted program expenses. Recommendation: DRVT’s Financial Director should allocate general and administrative costs to unrestricted program expenses and take advantage of grant compliance workshops offered through National Disability Rights Network. Management’s Response: Management agrees with the finding and will take steps to review and comply with all grant reporting requirements. See Corrective Action Plan for further details.
Finding 2024-001
Criteria: Uniform Guidance requires that general and administrative costs be allocated to unrestricted program expenses in the same manner and proportion as they are allocated to Federal and State grant programs. Condition: DRVT had a small amount of unrestricted program expenses that were not included in the general and administrative cost allocation. Cause: DRVT’s Chief Financial Officer resigned at the end of FY23, and the new Financial Director did not fully understand the Uniform Guidance rules on allocation of general and administrative costs. Effect: An insignificant amount of general and administrative costs (less than $500) were not allocated to unrestricted program expenses. Recommendation: DRVT’s Financial Director should allocate general and administrative costs to unrestricted program expenses and take advantage of grant compliance workshops offered through National Disability Rights Network. Management’s Response: Management agrees with the finding and will take steps to review and comply with all grant reporting requirements. See Corrective Action Plan for further details.