FAC Explorer

Audit 412673

FY End
2025-12-31
Total Expended
$1.43M
Findings
1
Programs
3
Organization: Fasd United Inc. (DC)
Year: 2025 Accepted: 2026-09-29
Auditor: BERT SMITH & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1237762 2025-001 Material Weakness Yes C

Programs

ALN Program Spent Major Findings
12.750 UNIFORMED SERVICES UNIVERSITY MEDICAL RESEARCH PROJECTS $959,021 Yes 1
93.073 BIRTH DEFECTS AND DEVELOPMENTAL DISABILITIES - PREVENTION AND SURVEILLANCE $421,643 Yes 0
93.273 ALCOHOL RESEARCH PROGRAMS $45,113 Yes 0

Contacts

Name Title Type
MM1NJKU92Q99 Tom Donaldson Auditee
2027854585 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, 2025. 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 and 15 percent de minimis indirect cost rates allowed under the Uniform Guidance for those grants that allowed indirect costs. The 15 percent indirect cost rate was effective for grant awards issued after October 1, 2024.

Finding Details

Finding 2025-001
Condition: The Organization made drawdown requests that included estimates for supplies for five drawdown requests. Criteria: For grants and cooperative agreements to non-Federal entities that are paid on a reimbursement basis, supporting documentation must show that the costs for which reimbursement was requested were incurred prior to the date of the reimbursement request. Cause: The Organization was not aware of the cash management requirement. Although the drawdown requests included estimates for supplies, the Organization incurred supplies costs that were subsequently more than the estimates. Effect: The Organization did not initially comply with the cash management compliance requirement, but corrected the process and complied immediately once the requirement. was noted in a previous audit. Context: The Organization made 18 drawdown requests in 2025. Questioned Costs: $0. Recommendation: We recommend the Organization incorporate in its cash management process and procedures the requirement to include only costs incurred in its drawdown requests.