Review of Maryland Disability Law Center, Baltimore, Maryland

EXECUTIVE SUMMARY:

The objectives of our review were to evaluate the Maryland Disability Law Center (MDLC) financial management practices and examine fiscal records and expenditures. The MDLC's financial management practices were generally sufficient to ensure that expenditures charged to the ADD and CMHS grants were allowable, allocable, and reasonable. The MDLC, however, did not report program income correctly in its FY 1995 and 1996 financial status report, made unsupported cost transfers at the end of FY 1996, and had unallowable costs relating to local meals. In addition, the MDLC's policies and procedures need to be updated.