ABLE-DISABLED ADVOCACY, INC.Non-Profit

Condition: The Organization did not submit required program reports within the timeframes stipulated in the Community-Based Violence Intervention and Prevention Initiative grant agreement. Criteria: Per the grant agreement and financial reporting compliance requirements, recipients must submit performance and financial reports timely. Cause of condition: The delay was due to internal administrative challenges and competing priorities during the reporting period. Potential effect of condition: Late reporting may hinder the grantor’s ability to monitor program performance and compliance, potentially affecting future funding decisions. Recommendation: Implement stronger internal controls and calendar-based tracking to ensure timely submission of all required reports. Management response: The Organization is working to catch up on the outstanding invoices and have implemented adjustments to their process to help ensure timely submission going forward.

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.