FAC Explorer

Audit 53879

FY End
2022-09-30
Total Expended
$2.71M
Findings
2
Programs
8
Organization: Disability Rights Washington (WA)
Year: 2022 Accepted: 2023-04-20
Auditor: Clark Nuber P S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
58687 2022-002 Significant Deficiency - B
635129 2022-002 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
93.138 Protection and Advocacy for Individuals with Mental Illness $562,904 - 0
84.240 Program of Protection and Advocacy of Individual Rights $348,219 Yes 1
93.843 Acl Assistive Technology State Grants for Protection and Advocacy $90,479 - 0
93.630 Developmental Disabilities Basic Support and Advocacy Grants $80,574 Yes 0
93.873 State Grants for Protection and Advocacy Services $76,427 - 0
96.009 Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries $73,636 - 0
93.618 Voting Access for Individuals with Disabilities-Grants for Protection and Advocacy Systems $49,782 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $14,038 - 0

Contacts

Name Title Type
ZECRPMBTTD45 Mark Stroh Auditee
2063241521 Kelly Rancourt Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1 Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity ofDisability Rights Washington (DRW) under programs of the federal government for the year ended September 30, 2022. Theinformation in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal RegulationsPart 200, Uniform Administration Requirements, Cost Principles, and Audit Requirements for Federal Awards (UniformGuidance). Because the Schedule presents only a selected portion of the operations of DRW, it is not intended to and doesnot present the financial position, changes in net assets or cash flows of DRW.Note 2 Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognizedfollowing the cost principles contained in the Uniform Guidance, wherein certain expenditures are not allowable or arelimited as to reimbursement.Note 3 Indirect Cost RateDRW has elected not to use the 10 percent de minim us indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Finding 2022-002 Significant deficiency in internal controls over compliance and instances of noncompliance related to allowable costs/cost principle compliance requirements. Federal Agency: U.S. Department of Education Program Title: Program of Protection and Advocacy of Individuals Rights Assistance Listing Number: 84.240A Awards Number: H240A220048-22A & 22B Award Period: 10/01/2021 - 9/30/2022 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, 2022, in a sample of 40 transactions, there were three instances of 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 three charges were erroneously charged to the award due to a coding error. This was not a statistical sample. 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 allowable. Questioned Costs Award H240A220048-22A & 22B: $318.70 Cause DRW?s internal controls related to allowable cost 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 Not applicable Recommendation We recommend that DRW implement internal controls to ensure that all costs charged to the federal awards are allowable under Federal Regulations and follows DRW?s policies and procedures for consistent treatment. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.
Finding 2022-002
Finding 2022-002 Significant deficiency in internal controls over compliance and instances of noncompliance related to allowable costs/cost principle compliance requirements. Federal Agency: U.S. Department of Education Program Title: Program of Protection and Advocacy of Individuals Rights Assistance Listing Number: 84.240A Awards Number: H240A220048-22A & 22B Award Period: 10/01/2021 - 9/30/2022 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, 2022, in a sample of 40 transactions, there were three instances of 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 three charges were erroneously charged to the award due to a coding error. This was not a statistical sample. 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 allowable. Questioned Costs Award H240A220048-22A & 22B: $318.70 Cause DRW?s internal controls related to allowable cost 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 Not applicable Recommendation We recommend that DRW implement internal controls to ensure that all costs charged to the federal awards are allowable under Federal Regulations and follows DRW?s policies and procedures for consistent treatment. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.