EIN: 910956784
UEI: ZECRPMBTTD45
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 12, 2026. 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 November 12, 2026 (80 days from today).
What is a management decision? →Significant deficiency in internal controls over compliance related to allowable costs/cost principles compliance requirements. Federal Agency: U.S. Department of Health and Human Services Program Title: Protection and Advocacy for Individuals with Mental Illness Assistance Listing Number: 93.138 Awards Number: 1X98SM089592-01, 1X98SM090426-01 Award Period: 10/01/2023 - 9/30/2025, 10/01/2024 - 9/30/2026 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 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, 2025, in a sample of 40 non-payroll transactions, there were five instances of nonpayroll costs being charged to the award that were not supported by proper documentation of the allocation applied. Effect/Potential Effect DRW did not fully comply with the allowable cost principles as specified in Uniform Guidance. As a result, there may be charges to the award that are not adequately supported with documentation and may be unallowable. Questioned Costs $1,249 - Known questioned costs were computed based on the accumulation of the portion of transactions tested that lacked adequate documentation of allocation. Cause DRW’s internal controls related to nonpayroll costs 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 Yes Recommendation We recommend that DRW implement internal controls to ensure that all costs charged to the federal awards are supported by proper documentation. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.
Show full finding ▾Hide full finding ▴Significant deficiency in internal controls over compliance related to allowable costs/cost principles compliance requirements. Federal Agency: U.S. Department of Health and Human Services Program Title: Protection and Advocacy for Individuals with Mental Illness Assistance Listing Number: 93.138 Awards Number: 1X98SM089592-01, 1X98SM090426-01 Award Period: 10/01/2023 - 9/30/2025, 10/01/2024 - 9/30/2026 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 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, 2025, in a sample of 40 non-payroll transactions, there were five instances of nonpayroll costs being charged to the award that were not supported by proper documentation of the allocation applied. Effect/Potential Effect DRW did not fully comply with the allowable cost principles as specified in Uniform Guidance. As a result, there may be charges to the award that are not adequately supported with documentation and may be unallowable. Questioned Costs $1,249 - Known questioned costs were computed based on the accumulation of the portion of transactions tested that lacked adequate documentation of allocation. Cause DRW’s internal controls related to nonpayroll costs 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 Yes Recommendation We recommend that DRW implement internal controls to ensure that all costs charged to the federal awards are supported by proper documentation. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.
In Response to Single Audit Findings for September 30, 2025 Primary Contact Persons: Wally Tablit, Executive Director, wallyt@dr-wa.org and Justin Gifford, Fiscal Specialist, justing@dr-wa.org Findings: Finding 2025-001: Significant deficiency in internal controls over compliance related to allowable costs/cost principles compliance requirements. Corrective Action: DRW revised its allocation methods and approval processes during Fiscal Year 2025. This method will continue to be consistently applied to all transactions and will periodically be reviewed for accuracy and supporting documentation. Steps: 1. Continue to implement the revised allocation method which consistently uses staff hours recorded to each grant to determine allocation percentages for both payroll and non-payroll expenditures. 2. Ongoing review of current policies, procedures, and internal control documentation. 3. Ongoing review of agency cost allocation method and implementation as well as supporting records, level of effort and timekeeping systems to ensure proper level of documentation. 4. Review of Federal draw downs on at least a quarterly basis to ensure that sufficient documentation is available to justify expenditures and that approval flows are appropriately documented. 5. The process will be implemented by the Fiscal Manager, Fiscal Specialist, a third-party professional services consultant and overseen by the Executive Director. Anticipated Completion: May 2026
2024-002
FAC accepted this audit on May 8, 2025 — management decision was due November 8, 2025.
Finding 2024-002 Significant deficiency in internal controls over compliance related to allowable costs/cost principles compliance requirements. Federal Agency: Social Security Administration Program Title: Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries Assistance Listing Number: 96.009 Awards Number: PABSS: 4 PAB19020367-01-08; PABRP: 1 SPS23000102-01-00 & 5 SPS23000102-02-00 Award Period: PABSS: 10/01/2018 - 9/30/2024; PABRP: Both Awards - 08/01/2023 - 07/31/2028 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, 2024, in a sample of 25 payroll transactions, there were 6 instances of payroll costs being charged to the award that were not supported by proper documentation of the allocation applied. For the year ended September 30, 2024, in a sample of 40 non-payroll transactions, there were 7 instances of non-payroll 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 7 instances were erroneously charged to the award due to a coding error. 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 adequately supported with documentation and may be unallowable. Questioned Costs $536 - payroll $51 – non-payroll Cause DRW’s internal controls related to payroll and non-payroll costs 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 Yes Recommendation We recommend that DRW implement internal controls to ensure that all costs charged to the federal awards are supported by proper documentation. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.
Show full finding ▾Hide full finding ▴Finding 2024-002 Significant deficiency in internal controls over compliance related to allowable costs/cost principles compliance requirements. Federal Agency: Social Security Administration Program Title: Social Security State Grants for Work Incentives Assistance to Disabled Beneficiaries Assistance Listing Number: 96.009 Awards Number: PABSS: 4 PAB19020367-01-08; PABRP: 1 SPS23000102-01-00 & 5 SPS23000102-02-00 Award Period: PABSS: 10/01/2018 - 9/30/2024; PABRP: Both Awards - 08/01/2023 - 07/31/2028 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, 2024, in a sample of 25 payroll transactions, there were 6 instances of payroll costs being charged to the award that were not supported by proper documentation of the allocation applied. For the year ended September 30, 2024, in a sample of 40 non-payroll transactions, there were 7 instances of non-payroll 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 7 instances were erroneously charged to the award due to a coding error. 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 adequately supported with documentation and may be unallowable. Questioned Costs $536 - payroll $51 – non-payroll Cause DRW’s internal controls related to payroll and non-payroll costs 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 Yes Recommendation We recommend that DRW implement internal controls to ensure that all costs charged to the federal awards are supported by proper documentation. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.
Corrective Action Plan In Response to Single Audit Findings for September 30, 2024 Primary Contact Persons: Nachama Wilker, Interim Executive Director, nachamaw@drwa. org and Justin Gifford and Fiscal & Operations Monitor justing@dr-wa.orgFinding 2024-002: Significant deficiency in internal controls over compliance related to allowable costs/cost principles compliance requirements. Corrective Action: DRW will revise its internal controls across the agency and will review and revise its cost allocation documentation. Steps: 1. Review current policies, procedures, and internal control documentation. Review will include agency cost allocation method and implementation as well as program income documentation. 2. Review supporting records, level of effort and timekeeping systems to ensure proper level of documentation. 3. DRW supervisors will be trained on expectations of oversight and participate in quarterly review of financial status to ensure proper implementation. 4. DRW will implement new and timely financial reporting, including allocations to be reviewed monthly by the fiscal team, Executive Director and at least quarterly by the Board Treasurer. 5. The process will be implemented by the Fiscal Manager, Fiscal and Operations Monitor, a third-party professional services consultant and overseen by the Executive Director. Anticipated Completion: July 2025
2023-002
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
Finding 2023-002 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 Health and Human Services Program Title: Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing Number: 93.630 Awards Number: 2201WAPADD-00 & 03; 2001WAPAPH-00 & 01 Award Period: 10/01/2021 - 9/30/2024 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart E section 2 CFR 200.430 (as codified by the Department of Health and Human Services [DHHS] in 45 CFR 75) requires direct costs to be allocated based on the proportional benefit received by each award. Condition/Context For the year ended September 30, 2023, in a sample of 25 transactions, there were three instances of payroll costs being charged to the award that were not supported by proper documentation of the allocation applied. Effect/Potential Effect DRW was unable to substantiate allocations of payroll costs based on documentation retained. Questioned Costs $125.03 Cause DRW’s internal controls related to payroll costs 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 payroll costs charged to the federal awards are supported by proper documentation. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.
Show full finding ▾Hide full finding ▴Finding 2023-002 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 Health and Human Services Program Title: Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing Number: 93.630 Awards Number: 2201WAPADD-00 & 03; 2001WAPAPH-00 & 01 Award Period: 10/01/2021 - 9/30/2024 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart E section 2 CFR 200.430 (as codified by the Department of Health and Human Services [DHHS] in 45 CFR 75) requires direct costs to be allocated based on the proportional benefit received by each award. Condition/Context For the year ended September 30, 2023, in a sample of 25 transactions, there were three instances of payroll costs being charged to the award that were not supported by proper documentation of the allocation applied. Effect/Potential Effect DRW was unable to substantiate allocations of payroll costs based on documentation retained. Questioned Costs $125.03 Cause DRW’s internal controls related to payroll costs 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 payroll costs charged to the federal awards are supported by proper documentation. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.
Corrective Action: DRW will review and revise it cost allocation and program income documentation. Steps: Review current policies, procedures, and internal control documentation. Review will include agency cost allocation method and implementation as well as program income documentation. 1. DRW will update internal controls based on the suggestions for process, procedural and internal control improvement made by outside consultants. Suggestions will include the use of project codes in payroll documentation. 2. Review supporting records, level of effort and timekeeping systems to ensure proper level of documentation. 3. DRW supervisors will be trained on expectations of oversight and participate in quarterly review of financial status to ensure proper implementation. 4. The process will be implemented by the Fiscal Manager, the Comptroller and the Fiscal and Operations Specialist and overseen by the Executive Director. Anticipated Completion: September 30, 2024
Finding 2023-003 Significant deficiency in internal controls over compliance related to reporting. Federal Agency: U.S. Department of Health and Human Services Program Title: Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing Number: 93.630 Awards Number: 2201WAPADD-00 & 03; 2001WAPAPH-00 & 01 Award Period: 10/01/2021 - 9/30/2024 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart D section 2 CFR 200.328 (as codified by the Department of Health and Human Services [DHHS] in 45 CFR 75) requires accurate financial reporting to be submitted under the terms of the Federal award. Condition/Context For the year ended September 30, 2023, DRW submitted their required semi-annual SF-425 reporting for the reporting period ending September 30, 2023. Though the reporting was submitted timely, it contained inaccurate information related to the balance of their unused Program Income, excluding their unused balance of approximately $142,000. Effect/Potential Effect DRW did not comply with the accuracy reporting requirement as specific in 2 CFR 200.328 Questioned Costs Not applicable Cause DRW’s internal controls were not designed to ensure accurate reporting Repeat Finding Not applicable Recommendation We recommend that DRW implement internal controls to ensure required reporting includes accurate information. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.
Show full finding ▾Hide full finding ▴Finding 2023-003 Significant deficiency in internal controls over compliance related to reporting. Federal Agency: U.S. Department of Health and Human Services Program Title: Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing Number: 93.630 Awards Number: 2201WAPADD-00 & 03; 2001WAPAPH-00 & 01 Award Period: 10/01/2021 - 9/30/2024 Criteria 2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart D section 2 CFR 200.328 (as codified by the Department of Health and Human Services [DHHS] in 45 CFR 75) requires accurate financial reporting to be submitted under the terms of the Federal award. Condition/Context For the year ended September 30, 2023, DRW submitted their required semi-annual SF-425 reporting for the reporting period ending September 30, 2023. Though the reporting was submitted timely, it contained inaccurate information related to the balance of their unused Program Income, excluding their unused balance of approximately $142,000. Effect/Potential Effect DRW did not comply with the accuracy reporting requirement as specific in 2 CFR 200.328 Questioned Costs Not applicable Cause DRW’s internal controls were not designed to ensure accurate reporting Repeat Finding Not applicable Recommendation We recommend that DRW implement internal controls to ensure required reporting includes accurate information. Views of Responsible Officials Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.
Corrective Action: As part of DRW’s internal control revision, we will enhance policies and practices associated with reporting including the semi-annual SF-425. Steps: 1. DRW will review current systems and tools in use for reporting and complying with Federal award reporting requirements and modify or implement systems or tools that are more reliably accurate than current systems and tools. 2. DRW will implement internal controls that require the preparation and review of federal reporting requirements by two distinct people at DRW. 3. DRW will implement a reporting calendar and review regularly to ensure activities including preparation and review are being performed regularly and consistently. Anticipated completion September 30, 2024.
FAC accepted this audit on April 20, 2023 — management decision was due October 20, 2023.
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.
Show full finding ▾Hide full finding ▴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.
Response to finding 2022-02 ? Significant Deficiency in Internal Controls Over Compliance and Instances of Noncompliance Related to Unallowable Costs Contact Person(s): Mark Stroh (mstroh@dr-wa.org) and Justin Gifford (justing@dr-wa.org). Corrective action planned: o DRW will modify its internal controls to ensure that all costs charged to the federal awards are allowable under Federal Regulations and follow DRW?s policies and procedures for consistent treatment. Steps: 1. Consolidate what constitutes an unallowable expenditure under federal regulations in a one pager for use in training fiscal staff, program staff, development staff and staff who submit expense reimbursements. Include expenditures that are in a gray area and subject to interpretation, so they are charged to an unrestricted fund. 2. Revise instructions and provide training for coding and approving fund allocations in Concur to emphasize accuracy of coding before it reaches Controller. 3. Revise instructions and provide training for Controller to emphasize the catching of mistakes made during Concur entry and approval before they are entered into Abila. 4. Revise instruction and provide training for reviewing cost center expenditure reports by program directors to emphasize how to understand the information and how to catch coding errors made during the Concur/ Abila entry and approval processes, particularly those which involve using federal dollars for unallowable expenditures. 5. Have Fiscal Monitor routinely verify that all involved employees have received the training described above and are performing their duties consistent with that training. Attention should be paid to ensure that regular reports are made to the Executive Director and involved employees with the results from this monitoring. 6. Go back to charging all technology related expenses (such as computers, computer repairs and accessories) to Cost Center 23 which is allocated on an equitable basis across all funds. Anticipated completion date: April 30, 2023.
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