FAC Explorer

Audit 7289

FY End
2021-09-30
Total Expended
$1.95M
Findings
2
Programs
6
Organization: Able-Disabled Advocacy, INC (CA)
Year: 2021 Accepted: 2023-12-18
Auditor: Leaf & Cole LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
5527 2021-001 Significant Deficiency - BL
581969 2021-001 Significant Deficiency - BL

Programs

ALN Program Spent Major Findings
17.268 H-1b Job Training Grants $516,366 Yes 1
17.259 Wia Youth Activities $320,273 - 0
17.274 Youthbuild $282,449 - 0
17.805 Homeless Veterans Reintegration Project $91,000 - 0
17.258 Wia Adult Program $61,602 - 0
96.009 Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries $7,633 - 0

Contacts

Name Title Type
KJHRQB6AMET3 Sherry Lam Auditee
6192315990 Michael Zizzi Auditor
No contacts on file

Notes to SEFA

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 types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under Uniform Guidance.

Finding Details

Finding 2021-001
Condition: The Organization over expensed fringe benefits related to the Schedule of Expenditures of Federal Awards (SEFA). Criteria: Due to the error on the billing side, an additional $7,918 was requested from the various programs when it should not have been. Cause: Internal control systems were not in place to ensure that the review of the SEFA was completed. Effect: The Organization over requested funds. Recommendation: We recommend that the Organization review the required elements of the schedule and document its internal controls to ensure compliance with Uniform Guidance. Additionally, we recommend a secondary review of billings prior to them being sent out. Views of Responsible Officials and Planned Corrective Actions: The Able-Disabled Advocacy agrees with the finding. This is a timing difference. Able-Disabled Advocacy will under-bill a future request in order to make whole the funding agency and bill the proper amount in aggregate under the contract.
Finding 2021-001
Condition: The Organization over expensed fringe benefits related to the Schedule of Expenditures of Federal Awards (SEFA). Criteria: Due to the error on the billing side, an additional $7,918 was requested from the various programs when it should not have been. Cause: Internal control systems were not in place to ensure that the review of the SEFA was completed. Effect: The Organization over requested funds. Recommendation: We recommend that the Organization review the required elements of the schedule and document its internal controls to ensure compliance with Uniform Guidance. Additionally, we recommend a secondary review of billings prior to them being sent out. Views of Responsible Officials and Planned Corrective Actions: The Able-Disabled Advocacy agrees with the finding. This is a timing difference. Able-Disabled Advocacy will under-bill a future request in order to make whole the funding agency and bill the proper amount in aggregate under the contract.