EIN: 710536689
UEI: EMW2RM1BCMR7
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 27, 2021. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by July 27, 2021 (1852 days ago).
What is a management decision? →The Schedule of Expenditures of Federal Awards (Schedule) prepared by management was not complete and accurate. Material Adjustments were proposed and recorded during the financial statement audit that impacted the Schedule. These adjustments were approved by Disability Rights Arkansas, Inc.'s management for presentation in this report. Questioned Costs: None. Context: The federal expenditures of Disability Rights Arkansas, Inc. were approximately $1,890,000. Effect: Material adjustments were made to Disability Rights Arkansas, Inc.'s financial statements and the Schedule of Expenditures of Federal Awards. Cause: Turnover in the Finance Director position during the year resulted in inconsistent accounting records and a misstated Schedule. Recommendation: Disability Rights Arkansas, Inc. filled the Director of Finance and Administration position in March 2020 with a qualified individual. The consistency in the Director of Finance and Administration role will enhance the Organization's accounting records. Views of responsible officials and planned correction actions: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴FINDING NO. 2020-001 ? Schedule of Expenditures of Federal Awards See Schedule of Findings and Questioned Costs for chart/table. Material Weakness ? Internal Control Over Compliance Criteria: As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), the auditee is responsible for the preparation of a complete and accurate schedule of Federal awards for the period covered by the auditee's financial statements, which must include total federal awards expended. Total federal awards expended should include both expense transactions associated with awards including grants and the receipt or use of program income. Condition: The Schedule of Expenditures of Federal Awards (Schedule) prepared by management was not complete and accurate. Material Adjustments were proposed and recorded during the financial statement audit that impacted the Schedule. These adjustments were approved by Disability Rights Arkansas, Inc.'s management for presentation in this report. Questioned Costs: None. Context: The federal expenditures of Disability Rights Arkansas, Inc. were approximately $1,890,000. Effect: Material adjustments were made to Disability Rights Arkansas, Inc.'s financial statements and the Schedule of Expenditures of Federal Awards. Cause: Turnover in the Finance Director position during the year resulted in inconsistent accounting records and a misstated Schedule. Recommendation: Disability Rights Arkansas, Inc. filled the Director of Finance and Administration position in March 2020 with a qualified individual. The consistency in the Director of Finance and Administration role will enhance the Organization's accounting records. Views of responsible officials and planned correction actions: See Corrective Action Plan.
Disability Rights Arkansas, Inc. CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2020 Finding Number: 2020-001 Finding: DRA was unable to provide a complete and accurate Schedule of Expenditures of Federal Awards for the audit due to turnover in the Finance Director position during half of the fiscal year. Corrective Actions Taken or Planned: Due to the turnover of the Finance Director position, DRA was working with an external accounting firm to maintain the organization?s finance function. The position remained unfilled for 6 months. The new Director of Finance and Administration was hired in March 2020. While this individual is well qualified for the position, there was difficulty preparing the Schedule of Expenditures of Federal Awards due to inconsistent records during the interim period. The Director of Finance and Administration worked closely with the audit team to understand the complete and accurate preparation of the Schedule of Expenditures of Federal Awards, and we do not anticipate encountering this problem in the future. There is no corrective action plan in place because the finding was corrected through the hire and training of a qualified individual, and due to the nature of the interim period and transition.
2019-001
FAC accepted this audit on June 18, 2020 — management decision was due December 18, 2020.
The Schedule of Expenditures of Federal Awards (Schedule) prepared by management was not complete and accurate. Adjustments were proposed and recorded and approved by Disability Rights Arkansas, Inc.''s management for presentation in this report. Questioned Costs: None. Context: The federal expenditures of Disability Rights Arkansas, Inc. were approximately $1,836,000. Effect: Disability Rights Arkansas, Inc. did not accurately report its federal expenditures. Cause: Turnover in the Finance Director position subsequent to year-end resulted in the absence of the necessary skills and expertise to accurately prepare the Schedule. Identification as a repeat finding: Not applicable. Recommendation: Disability Rights Arkansas, Inc. should fill the Finance Director vacancy with an individual who has the necessary skills and expertise to accurately prepare the Schedule of Expenditures of Federal Awards. A qualified backup should be identified that is able to prepare the Schedule in the event of the Finance Director's absence.
Show full finding ▾Hide full finding ▴Finding No. 2019-001 - Schedule of Expenditures of Federal Awards Material Weakness - Internal Control Over Compliance Criteria: As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), the auditee is responsible for the preparation of a complete and accurate schedule of Federal awards for the period covered by the auditee's financial statements, which must include total federal awards expended. Total federal awards expended should include both expense transactions associated with awards including grants and the receipt or use of program income. Condition: The Schedule of Expenditures of Federal Awards (Schedule) prepared by management was not complete and accurate. Adjustments were proposed and recorded and approved by Disability Rights Arkansas, Inc.''s management for presentation in this report. Questioned Costs: None. Context: The federal expenditures of Disability Rights Arkansas, Inc. were approximately $1,836,000. Effect: Disability Rights Arkansas, Inc. did not accurately report its federal expenditures. Cause: Turnover in the Finance Director position subsequent to year-end resulted in the absence of the necessary skills and expertise to accurately prepare the Schedule. Identification as a repeat finding: Not applicable. Recommendation: Disability Rights Arkansas, Inc. should fill the Finance Director vacancy with an individual who has the necessary skills and expertise to accurately prepare the Schedule of Expenditures of Federal Awards. A qualified backup should be identified that is able to prepare the Schedule in the event of the Finance Director's absence.
Disability Rights Arkansas, Inc. CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2019 Finding Number: 2019-001 Finding: DRA was unable to provide a complete and accurate Schedule of Expenditures of Federal Awards for the audit due to turnover in the Finance Director position near year-end. Corrective Actions Taken or Planned: Due to the turnover of the Finance Director position, DRA was working with an Accounting Firm to help prepare the audit. In the process of gathering information, there was difficulty gather the Schedule of Expenditures of Federal Awards and balancing the draw downs. There is no correction action plan is place because the finding was corrected, and it occurred during a transition. Further, the position Director of Finance and Administration was filled in March 2020.
FAC accepted this audit on February 8, 2018 — management decision was due August 8, 2018.
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