FAC Explorer

Audit 402036

FY End
2024-12-31
Total Expended
$1.07M
Findings
2
Programs
3
Organization: Fasd United Inc. (DC)
Year: 2024 Accepted: 2026-05-22
Auditor: BERT SMITH & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1215423 2024-002 Material Weakness Yes A
1215424 2024-003 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
12.750 UNIFORMED SERVICES UNIVERSITY MEDICAL RESEARCH PROJECTS $663,131 Yes 2
93.073 BIRTH DEFECTS AND DEVELOPMENTAL DISABILITIES - PREVENTION AND SURVEILLANCE $382,984 Yes 0
93.273 ALCOHOL RESEARCH PROGRAMS $25,205 Yes 0

Contacts

Name Title Type
MM1NJKU92Q99 Tom Donaldson Auditee
2027854485 Stephanie Lane Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of FASD United, Inc. (Organization) under programs of the federal government for the year December 31, 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 Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flow of the Organization
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 types of expenditures are not allowable or are limited as to reimbursement
The Organization has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance for those grants that allowed indirect costs

Finding Details

Finding 2024-002
Condition: In our testing of personnel costs charged to the grant, we identified the following control deficiency related to employment agreements. Signed employment agreements were not provided for two (2) employees. We were provided emails that documented the paid rate. The pay rate for one (1) did not agree to the employment agreement. Criteria: Under 200.403 costs charged to federal awards must be adequately supported with documentation. Cause: The Organization is not consistently following its processes for establishing employee agreements for all its employees. Effect: The use of employment agreements lessens the risk of miscommunications about roles and responsibilities. Context: We reviewed the payroll costs for eight employees whose payroll costs were charged to the grant during the year. Questioned Costs: $0. Recommendation: We recommend the Organization establish signed employment agreements with each employee.
Finding 2024-003
Condition: The Organization charged indirect costs to the grant that exceeded the maximum allowed amount under the grant. The excess indirect cost charged to the grant was $24,838. Criteria: Recipients and subrecipients that do not have a current Federal negotiated indirect cost rate (including provisional rate) may elect to charge a de minimis rate of up to 10 percent of modified total direct costs (MTDC). Cause: The Organization charged indirect costs based on the rate in the grant award agreement. Effect: The costs are unallowable under the grant. Context: The total amount of indirect costs charged to the grant was $88,155. Questioned Costs: $24,838. Recommendation: We also recommend the Organization charge the 10 percent de minimis indirect cost rate to the grant until a provisional indirect cost rate is received from the federal government