DISABILITY RIGHTS MARYLAND, INC.

Condition: Form SF-SAC Data Collection Form for Reporting on Audits of States, Local Governments, Indian Tribes, Institutions of Higher Education and Nonprofit report was filed late for fiscal year ending September 30, 2019. Criteria: The SF-SAC form is due the earlier of nine (9) months after the organization's year end or thirty (30) days after delivery of the financial statements. Cause: Delays in obtaining sufficient information caused the form to be filed late. Effect: The late filing of the SF-SAC caused the subsequent audit to be a non low-risk audit. Recommendation: The SF-SAC form should be filed the earlier of nine (9) months after the organization's year end or thirty (30) days after delivery of the financial statements. Views of Responsible Officials and Planned Corrective Actions: Upon receipt of SF-SAC Data Collection Form, Executive Director will timely review and return the necessary signed document(s) to auditor so filing can occur the earlier of thirty (30) days after receipt of the auditors' reports or nine (9) months after our fiscal year end.

Federal Award Finding CFDA # 93.630 Developmental Disabilities Basic Support and Advocacy Grants Finding # 2019-001 Condition: The Organization withdrew funds in excess of expenses needed, by $252,543, when requesting June 2019's reimbursement. Criteria: Request for reimbursement should agree with expenses for the period requested. Cause: Reimbursement draw request was not properly completed. Effect: The Organization is not in compliance with Uniform Guidance. Recommendation: Reimbursement draw request should agree with expenses for the period requested. Request form should be reviewed and approved by someone in authority before being submitted. Views of Responsible Officials and Planned Corrective Actions: Reimbursement draw request will be prepared by the Accountant for expenses covering the period requested and reviewed and approved by the Director of Finance prior to being submitted.