National Council on Disability

Performance and Accountability Report

Fiscal Year 2015

National Council on Disability (202) 272-2004 Voice

1331 F Street, NW, Suite 850 (202) 272-2074 TTY

Washington, DC 20004 (202) 272-2022 Fax

www.ncd.gov
Table of Contents

Introduction

Report Purpose .............................................................................................................3

Report Organization ......................................................................................................3

Message from the Chair................................................................................................4

Management’s Discussion and Analysis

History ...........................................................................................................................7

Organization..................................................................................................................8

Mission, Vision, Goals and Objectives ..........................................................................9

Agency Mission Challenges ..........................................................................................9

Performance Measurement Methodology .....................................................................10

Performance Highlights .................................................................................................12

Financial Section

Independent Auditor’s Report........................................................................................16

Principal Financial Statements ......................................................................................19

Notes to the Financial Statements ................................................................................24

Implementation of Federal Manager’s Financial Integrity Act (FMFIA) at NCD.............34

Legal Compliance .........................................................................................................36

Chair’s FMFIA Statement of Assurance ........................................................................38

Performance Section

Performance Framework...............................................................................................39

Performance Measurement Challenge..........................................................................43

Program Activities & Performance Results by Strategic Objectives ..............................44

Message from the Executive Director............................................................................59

Appendix – Listing of Abbreviations and Acronyms
3

Report Purpose

The National Council on Disability’s (NCD) Fiscal Year (FY) 2015 Performance 

and Accountability Report (PAR) provides the results of the agency’s program and 

financial performance and demonstrates to the Congress, the President, and the 

public NCD’s commitment to its mission and accountability over the resources 

entrusted to it.

This report includes information that satisfies the reporting requirements contained 

in the following legislation:

 Federal Managers’ Financial Integrity Act of 1982

 Government Performance and Results Act of 1993

 Government Management Reform Act of 1994

 Reports Consolidation Act of 2000

 Accountability of Tax Dollars Act of 2002

 Improper Payments Information Act of 2002

 GPRA Modernization Act of 2010

Report Organization

1. Management’s Discussion and Analysis – Provides an overview 

of NCD’s mission and organization, mission challenges, performance 

measurement methodology, key performance measures and efficiency 

measures, performance highlights, alignment of NCD costs and goals, 

financial highlights, and management assurances on internal control and 

financial systems.

2. Financial Section – Provides financial details, including the 

independent auditor’s report and audited financial statements with 

accompanying notes

3. Performance Section – Explains NCD’s performance relative to its 

strategic goals and objectives, and includes an overview on how 

performance data are verified and validated.
4

Message from the Chairperson

On behalf of the members of the National Council on Disability (NCD or the 

Council), I am pleased to submit the Fiscal Year (FY) 2015 Performance and 

Accountability Report (PAR). The Council received an unqualified opinion from its 

independent auditors on its FY 2015 annual financial statements. 

The Council is working intensively with technical and contractual support from the 

General Services Administration to improve and further strengthen our internal 

agency operations and fiscal management. Additionally, NCD is also implementing 

best practice procedures in accordance with guidance from the Government 

Accountability Office (GAO) and the AICPA Audit Committee Effectiveness Center. 

During the course of FY 2015, the Council continued implementing the policies 

and procedures listed in the financial procedural manual facilitated under the 

leadership of the Executive and Finance Committee and reviewed by external 

government partners for additional input. Likewise, the NCD management team 

began a comprehensive review and rewrite of its Administrative Policies Manual in 

FY 2015, which is work that has continued and will be completed in FY 2016, 

ensuring that document and accompanying staff training is also up to the 

standards required by federal rules. 

The Council’s role as an independent advisor on disability matters to the President 

and Congress is essential to assuring the Federal Government is well informed 

and qualified to perform its duties and effectively serve the public, including 

individuals with disabilities. NCD carries out its mission to promote equality of 

opportunity, full participation, independent living and economic self-sufficiency for 

people with disabilities of all ages and backgrounds by: (1) continually reviewing 

federal disability programs and policies, (2) meeting with people with disabilities 

and other stakeholders around the country to learn about on-the-ground realities, 

and (3) providing advice, analysis and recommendations on disability policy to the 

President, Congress, and other federal agencies. NCD’s analysis and 

recommendations have led to enactment of important laws and other 

improvements to the programs and services provided by the many federal 

agencies that serve the disability community. NCD’s most historic achievement is 

drafting and recommending the Americans with Disabilities Act.

During FY 2015, the Council extended its engagement in several substantive 

areas that contributed to the nation’s progress toward achieving the goals of 

equality of opportunity, independent living, full participation, and economic selfsufficiency for all people with disabilities. 

These efforts have been undertaken while remaining effective stewards of limited 

fiscal resources and included addressing the needs of students in the school to 

prison pipeline, individuals impacted by the roll out of managed care, and 

individuals with disabilities who would benefit from emerging technologies and 

innovations in transportation. Additionally we are proud to continue our efforts in 
5

promoting effective communication fully accessible to all people with disabilities 

throughout all phases of emergency management.

During the course of the fiscal year, NCD released a series of reports, papers, and 

letters including:

Publications: 

 Breaking the School to Prison Pipeline for Students with Disabilities

 Home and Community-Based Service: Creating Systems for Success at 

Home, at Work, and in the Community

 Securing the Social Contract: Reforming Social Security Disability

 Transportation Update: Where We’ve Gone and What We’ve Learned

 Briefing Paper: Reauthorization of the Higher Education Act (HEA): The 

Implications for Increasing the Employment of People with Disabilities

 National Disability Policy: A Progress Report (2014)

 National Disability Policy: A Progress Report (2015)

Statements:

 Statement on the Annual Day of Mourning for People With Disabilities killed by 

Family Members and Caregivers

 Statement in response to Peter Singer Interview Advocating the Killing of 

Disabled Infants

 Statement on the 40th Anniversary of the Willowbrook Consent Decree

 Statement on the 50th Anniversary of Medicare and Medicaid

 Commemoration of Veterans Day

 Statement of Support for Department of Justice’s Voting Guidance

 Statement on the International Day of Persons with Disabilities 

Letters:

 Letter to Senate HELP committee on the Every Child Achieves Act of 2015

 Letter to EEOC on Employer Wellness Regulations

 NCD Letter to House Energy and Commerce Committee on Mental Health 

Reform



Amicus Briefs:

 Brief Amicus Curiae of the National Council on Disability in Support of 

Respondents - City and County of San Francisco, California, Et Al. v. Teresa 

Sheehan

The Council released its 2014 annual Progress Report in the fall of 2014, in 

accordance with NCD’s authorizing statute: National Disability Policy: A Progress 
6

Report; and its 2015 annual report in July of 2015 in conjunction with the 25th

anniversary of the Americans with Disabilities Act.

NCD is proud of its successful efforts in promoting equality of opportunity, full 

participation, independent living, and economic sufficiency for all individuals with 

disabilities, of all ages, throughout the country. I want to express my profound 

appreciation for the hard work and dedication of NCD’s Council Members and staff, who 

continued to make important policy contributions while simultaneously addressing 

concerns raised in last year’s audit. We remain steadfast in our commitment to carrying 

out our responsibilities in working with the President, the Congress, and federal 

agencies to accomplish our nation’s vision of valuing and respecting each member of 

our society. 

Sincerely,

Clyde Terry, Chairperson
7

History

National Council on Disability (NCD) (www.ncd.gov) is an independent federal 

agency that advances full inclusion, independence, and equal opportunity for 

people with disabilities. NCD was initially established in 1978 as an advisory board 

within the U.S. Department of Education (Public Law 95-602). The Rehabilitation 

Act Amendments of 1984 (Public Law 98-221) transformed NCD into an 

independent agency and required NCD to provide expert advice to Congress and 

the Administration. Changes were also made to NCD’s statutory mandate by the 

Rehabilitation Act Amendments of 1992 and 1998 and the Education of the Deaf 

Act Technical Amendments of 1993. 

NCD’s governing body is the Council, which is currently comprised of 10 

appointees – 7 presidential (including the chairperson) and 3 congressional. 

Following the appointment of one additional Congressional appointee, the 

Council’s total number will reduce to 9, with 5 presidential and 4 congressional 

appointees, including one member appointed by each of the following: the Speaker 

of the House, the House Minority Leader, the Senate Majority Leader and the 

Senate Minority Leader. 

Council Members live across the country and each brings a unique perspective 

informed by personal and professional experiences. Council Members are people 

with disabilities, disability service providers, parents or family members of people 

with disabilities, and/or other people who have substantial knowledge of or 

experience with disability policies and programs. Council Members are appointed 

to represent people with disabilities, national organizations concerned with 

disabilities, providers and administrators of services to people with disabilities, 

people engaged in conducting medical or scientific research related to disabilities, 

business concerns and labor organizations. The majority of the current Council 

Members are people with disabilities.

As the governing body, Council Members establish NCD’s priorities and budget, 

and monitor and provide oversight of NCD’s programs, operations and finances.

The Council’s oversight responsibilities are organized and led by a six-member 

Executive and Finance Committee, consisting of the Chairperson of the Council; 

the two Co-Vice Chairs of the Council; and three Council Member principals for 

finance, governance and policy. The Chairperson of the Council also serves as the 

Chairperson of the Executive and Finance Committee. NCD also has a Policy 

Committee that proposes NCD policy priorities for discussion.

The Chairperson appoints an Executive Director and evaluates the Executive 

Director’s performance.
8

Organization

NCD’s Executive Director serves as the chief executive of the agency and has full 

responsibility for managing the agency to accomplish the mission, and the goals 

and objectives established by legislation or Council members. When fully staffed, 

NCD has 13 full-time employees, organized into three teams:

 Policy & Legal Team - The Policy & Legal Team analyzes federal laws, 

regulations, programs, policies and case law precedent; and proposes and 

develops NCD policy positions that have a national, state and international 

impact on the lives of people with disabilities.

 Legislative Affairs & Outreach Team - The Legislative Affairs & Outreach 

Team analyzes proposed legislation and monitors congressional activity on 

issues critical to the disability community; cultivates and maintains 

relationships with NCD’s diverse stakeholders at the federal, state and local 

levels; and promotes NCD’s policy positions through a variety of mediums.

 Administrative Operations Team - The Administrative Operations Team 

provides staff support and monitors the agency's finance and accounting, 

information technology, and human resources management.
9

Mission, Vision, Goals & Objectives

NCD has a unique mission among federal agencies because it is charged with 

reviewing all programs and policies that affect people with disabilities across the 

Federal Government, not merely one aspect of policy affecting people with 

disabilities. 

Mission

Promote equality of opportunity, full participation, independent 

living and economic self-sufficiency of people with disabilities of 

all ages and backgrounds by providing advice, analysis and 

recommendations on disability policy to the President, Congress 

and other federal agencies.

Vision

NCD leads by facilitating, articulating and promoting inclusion 

and empowerment of individuals with disabilities to live, learn 

and earn based on informed choices.

Strategic 

Goal

Advance the goals of the Americans with Disabilities Act by 

promoting policies, programs, practices, and procedures that 

guarantee equal opportunity and provide for economic selfsufficiency, independent living, and inclusion and 

integration into all aspects of society for individuals with 

disabilities.

Strategic 

Objectives

1. Engagement - Engage stakeholders in order to assess 

concerns and priorities and build a network of NCD 

partners.

2. Policy Development & Collaboration – Address 

stakeholder concerns and priorities by advancing specific, 

practical, policy solutions and encouraging collaboration.

Agency Mission Challenges

NCD is a micro-agency with a macro mission, a small staff, and a modest budget 

of $3.2 million. Because the breadth of possible policy topics on which to focus in 

a given year is so expansive, the Council has adopted the practice of voting on 

policy priorities and allocating resources of staff time and policy research dollars 

accordingly. In addition to these set priorities, the staff are charged with making 

recommendations to the Council of instances in which the Council should take 

more nimble action to respond to pressing matters that arise congressionally or in 

the Administration on which NCD’s guidance is requested or would contribute an 

important disability voice. Additionally, NCD has adopted a strategy of working in 

conjunction with a wide range of stakeholders – including people with disabilities, 

federal, state and local agencies, elected officials and their staff, universities, and 
10

a diverse group of non-profit organizations and individual disability policy experts 

and advocates – to leverage and steward resources to advance our mission, goals 

and objectives. 

Performance Management Methodology

NCD utilizes the following performance management methodology to set priorities, 

allocate resources, and evaluate results.

Strategic Goal

Statements of long-term aims outlined in NCD’s 

Strategic Plan, which define how NCD carries out its 

mission.

Objectives Statements of how NCD plans to achieve its strategic 

goals.

Performance 

Measures

Indicators used to gauge success in reaching strategic 

objectives.

Key Measures

Measures that best indicate whether NCD’s activities 

are achieving the desired outcome associated with the 

related objective.

Targets

Expressions of desired performance levels or specific 

desired results targeted for a given fiscal year. Targets 

are expressed in quantifiable terms.

Outcomes Meaningful measures to show effectiveness, efficiency 

and results in mission achievement.

Measuring NCD’s impact on its strategic goal of guaranteeing equal opportunity 

and providing for economic self-sufficiency, independent living, and inclusion and 

integration into all aspects of society for individuals with disabilities is challenging 

since these are large-scale, long-term endeavors. 

Accordingly, as we evaluate performance measurements, key measures, targets 

and outcomes, we ask:

 Has NCD identified critical needs where our engagement with stakeholders 

and policy development and collaboration can advance existing initiatives?

 Can NCD be a thought leader, performing important research and analysis on 

critical and/or emerging topics?
11

 Can NCD provide practical, timely policy recommendations and 

consultations to Members of Congress and the Executive Branch? 
12

Outreach Metrics

As a testament to the efficacy of our outreach efforts, with a month to go before 

the end of the 2015 fiscal year, we had already surpassed the total from last year 

at the same point in time by over 175,000 unique visitors (for a total of 463,000), 

which represented a 49% increase in visitors over FY14; and an 87% increase 

over FY13. The three most commonly viewed reports in FY 2015 were evidence to 

the diversity of NCD’s stakeholders’ interests, the breadth of our mission, and the 

relevance of our reports, years after their release – The Current State of Health 

Care for People with Disabilities (2009); Effective Emergency Management: 

Making Improvements for Communities and People with Disabilities (2009); and 

Rocking the Cradle: Ensuring the Rights of Parents with Disabilities and Their 

Children (2012).

The total number of individuals who “like” NCD’s Facebook page has more than 

doubled from 9,000 in 2014 to over 22,015 as of September 1, 2015. Similarly, 

NCD’s Twitter account from which we regularly host “live” tweets of disabilityfocused legislative hearings and briefings, and coordinate discussions among 

stakeholders and constituents, rose steadily in FY 2015 by nearly 2,000 from the 

previous fiscal year, to total 6,840 in September 2015. 

NCD remains recognized by the disability community as a leader in utilizing social 

media to engage with stakeholders with our active Facebook and Twitter accounts. 

NCD staff continued to “live tweet” many disability policy events and hearings on 

Capitol Hill and the White House to bring information from these Washington, DC 

based events, which were neither webcast nor available for teleconference 

participation, to far wider audiences beyond the Beltway.

Performance Highlights: Goals, Measures & Activities

Goals, Measures & Program Outcomes

Strategic Goal 

Components

Key Measures Program Activity Outcomes

for FY 2015

Potential and 

Planned 

Activities for FY 

2016 and 2017

Economic SelfSufficiencyEnhance 

participation in 

and knowledge of 

programs 

available to assist 

people with 

disabilities in 

enhancing their 

self-sufficiency 

through 

employment, 

Provided extensive technical 

assistance to Senators Wyden, 

Casey, and Grassley in the 

development of bipartisan 

legislation called the “Transition 

to Independence Act” (S. 1604) 

that would incentivize states to 

move towards supported 

employment

Report on 

implementation of 

Section 503 of 

WIOA

Work with 

Members of 

Congress on a 

House companion 

bill to S. 1604
13

education and job 

training. 

Following extensive 

communications and a 2014 

forum on accessible currency,

NCD hosted with the 

Government Accountability 

Office, the Bureau of Engraving 

and Printing and the 

Department of Treasury 

announced that upcoming 

twenty dollar bills will be brailed. 

As NCD has consistently 

recommended, Senator Brown 

proposed legislation to raise the 

asset limit under SSI. 

Continue to 

discuss and hold

congressional 

briefings on 

NCD’s 

recommendations 

for Social Security 

reform.

Collaborate with 

the Small 

Business 

Administration in 

changing the 

definition of 

presumed groups 

for 8(a) eligibility to 

include people 

with disabilities. 

NCD will create 

and disseminate a 

brochure to U.S. 

pharmacies 

outlining best 

practices for 

making 

information on 

prescription drug 

container labels 

accessible to 

people who are 

blind or visually 

impaired.

NCD will finalize a 

public service 

announcement 

intended for radio 

on the same topic, 

and pursue 

dissemination 

channels. 
14

Independent 

Living

Improving access 

to long term 

services and 

support, health 

care, housing and 

transportation

Provided technical assistance to 

Senators Wyden, Casey, and 

Grassley in the development of 

bipartisan legislation called the 

“Transition to Independence 

Act” (S. 1604) that would 

incentivize states to move 

towards supported employment

Convened congressional 

briefing on a 21st Century Social 

Security System

Hosted three community phone 

briefings on the Affordable Care 

Act’s impact on people with 

disabilities, its implementation, 

and its enforcement

Convened stakeholder 

meetings on Medicaid Managed 

Care Roll Out

Released comprehensive report 

on transportation and held 

meetings with stakeholders on 

implementation

Produced Report on 

Autonomous Vehicles & 

convened meetings with 

Stakeholders and Policymakers 

on community concerns

Affordable Care 

Act reports on 

implementation 

and enforcement

Discussions with 

National Highway 

Transportation 

Safety 

Administration 

(NHTSA) and 

manufacturers on 

autonomous 

vehicles 

Report on 

concerns and 

issues with

guardianship and 

supported 

decision making

Jointly publish an 

online toolkit on 

the rights of 

parents with 

disabilities

Offer testimony to 

the Senate 

Commerce 

Committee on 

autonomous 

vehicles

Integration & 

Inclusion

Improving policies 

and practices to 

ensure that all 

children, youth, 

and adults with 

disabilities are 

valued by, and 

contribute to, their 

communities of 

choice and civil 

Engaged with policymakers and 

stakeholders on school to 

prison pipeline and the 

propensity of individuals with 

disabilities to fall into this 

category.

Recommended retaining the 1% 

cap on students taking 

alternative assessments remain 

White House 

Forum on Parents 

with Disabilities

Work with Senate 

offices to request 

a GAO field study 

of polling place 

accessibility in the 
15

rights are 

protected

in Every Student Succeeds Act 

reauthorization.

Briefed HHS & Education on 

access issued tied to parents 

with disabilities in their guidance 

on early childhood education 

centers

Provided technical assistance to 

a Massachusetts legislator on 

parenting rights of people with 

disabilities

2016 national 

election

Report on mental 

health in postsecondary 

education 

Engagement on

issues tied to 

disproportionality 

in identification, 

placement, and 

discipline in 

special education

Engagement in 

policy discussions 

tied to the role, 

responsibility, and 

authority of 

School Resource 

Officers
16

NATIONAL COUNCIL ON DISABILITY

FINANCIAL HIGHLIGHTS

INDEPENDENT AUDITOR’S REPORT

and

FINANCIAL STATEMENTS

As Of And For The Years Ended September 30, 2015 and 2014
17

Rocha &Company, PC

..... Certified Public Accountants

... and Management Consultants

Independent Auditor's Report

Board Members and Executive Director 

National Council on Disability

Report on the FinancialStatements

We have audited the accompanying balance sheet of the National Council on Disability (the Council) as of 

September 30, 2015 and 2014, and the related statements of net cost, changes in net position, and budgetary 

resources for the years then ended. In our audit of the Council for the fiscal year ended September 30, 2015, 

we found:

• The financial statements are presented fairly in all material respects, in conformity with U.S. 

generally accepted accounting principles.

• No material weaknesses in internal control over financial reporting.

• Instances of non-compliance that are detailed in the Compliance with Applicable Laws and 

Regulations section of this report, the following findings were identified:

The Council does not appear to comply with the Prompt Payment Act. During our audit we 

noted instances where payments to contractors and vendors were not made within the required 

30-day stipulation.

The following sections discuss in more detail our opinion, our consideration of internal control over financial 

reporting, our tests of compliance with certain provisions of applicable laws and regulations, and management's 

and our responsibilities.

Opinion on the Financial Statements
18

In our opinion, the financial statements, including the accompanying notes present fairly, in all material respects, 

in conformity with U.S. generally accepted accounting principles, the financial position of the National Council 

on Disability as of September 30, 2015 and 2014, and its net costs, changes in net position, and budgetary 

resources for the years then ended.

Consideration of Internal Control

In planning and performing our audit, we considered the Council's internal control over financial reporting 

as a basis for designing our auditing procedures and to comply with the Office of Management and Budget 

(OMB) audit guidance for the purpose of expressing our opinion on the financial statements, but not for the 

purpose of expressing an opinion on internal control and compliance or on management's assertion on internal 

control included in the Management's Discussion and Analysis (MD&A). Accordingly, we do not express 

an opinion on internal control over financial reporting and compliance or on management's assertion on the 

effectiveness of the entity's internal control over financial reporting, or on management's assertion on the 

internal control included in the MD&A.

Our consideration of internal control over financial reporting was for the limited purpose described in the 

preceding paragraph and was not designed to identify all deficiencies in internal control that might 

material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies 

may exist that were not identified.

A control deficiency exists when the design or operation of a control does not allow management or employees, 

in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. 

A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe 

than a material weakness, yet important enough to merit attention by those charged with governance. A material 

weakness is a significant deficiency, or combination of significant deficiencies, that results in a more than remote 

likelihood that the design or operation of one or more internal controls will not allow management or employees, 

in the normal course of performing their duties, to promptly detect or prevent errors, fraud, or noncompliance 

in amounts that would be material to the financial statements.

Our consideration of internal control over financial reporting was for the purpose described in the first paragraph 

of this section and would not necessarily identify all deficiencies in the Council’s internal control that might be 

material weaknesses or significant deficiencies. However, given these limitations, during our audit we did not 

identify any deficiencies in internal control that we consider to be a material weakness.
19

We noted other non-reportable matters involving internal control and its operation that we will

communicate in a separate management letter to the Council’s management.

Compliance with Applicable Laws and Regulations

As part of obtaining reasonable assurance about whether the Council’s financial statements are 

free from material misstatement, we also performed tests of its compliance with certain 

provisions of laws and regulations for fiscal year 2015. However, providing an opinion on

compliance with those provisions was not an objective of our audit, and accordingly, we do not 

express such an opinion. The results of our tests of compliance disclosed instances of 

noncompliance or other matters that are required to be reported under Government Auditing

Standards.

The details of non-compliance are presented in Exhibit A .

Consistency ofOther Information

The information in the Management's Discussion and Analysis is not a required part of the 

financial statements, but is supplementary information required by U.S. Generally accepted 

accounting principles. We have applied certain limited procedures, which consisted principally 

of inquiries of management regarding the methods of measurement and presentation of this 

information. However, we did not audit this information and, accordingly, we express no 

opinion on it.

The information in the Chairman's Message, Performance Section, and Other Accompanying 

Information is presented for purposes of additional analysis and is not required as part of 

the financial statements. This information has not been subjected to auditing procedures and, 

accordingly, we express no opinion on it.

Responsibilities

Management's Responsibilities. Management is responsible for the preparation of financial statements, 

establishing and maintaining effective internal control over financial reporting, and complying with laws, 

regulations, contracts, and grant agreements applicable to the Foundation.
20

Auditor's Responsibilities. Our responsibility is to express an opinion on the financial statements based on our 

audits. We conducted our audits in accordance with auditing standards generally accepted in the United States 

of America; the standards applicable to financial audits contained in the U.S. Government Auditing Standards, 

issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) 

Bulletin No. 15-02, Audit Requirements for Federal Financial Statements. Those standards and OMB Bulletin 

No. 15-02 require that we plan and perform the audit to obtain reasonable assurance about whether the financial 

statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the

financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the 

risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk 

assessments, the auditor considers internal control relevant to the agency's preparation and fair presentation 

of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not 

for the purpose of expressing an opinion on the effectiveness of the agency's internal control. Accordingly, we 

do not express on such opinion. An audit also includes evaluating the appropriateness of accounting policies used 

and the reasonableness of significant estimates made by management, as well as evaluating the overall 

presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and 

appropriate to provide a basis for our opinion.

The Council's written response to the deficiencies in internal control, instances of noncompliance or other matters 

identified in our audit is presented attached to our report, and was not subjected to the auditing procedures applied 

in the audit of the Council's financial statements and, accordingly, we express no opinion on it.

Independent Auditor’s Report

Introduction to Exhibit on Internal Control and Compliance and Other Matters

Our report on internal control over financial reporting and compliance and other matters is presented in 

accordance with Government Auditing Standards, issued by the Comptroller General of the United States. The 

internal control weaknesses and findings related to compliance with certain laws and regulations presented 

herein were identified during our audit of the National Council on Disability's (the Council) financial statements 

as of, and for the year ended, September 30, 2015. Our findings and the status of prior year findings are 

presented in the following exhibit:

Exhibit A: Instances of non-compliance identified during the audit of the Council.
21

Independent Auditor's Report

Exhibit A: Instances of Non-Compliance

A-1 Non-Compliance with the Prompt Payment Act

Conditions: The Council does not appear to comply with the Prompt Payment Act. During our audit, we noted six

instances where payments to vendors were not made within the required time period.

Criteria: The Prompt Payment Act and 5 CFR Part 1315 require that payments should be made to vendors within 30 

days from the time a proper invoice is received.

Cause/Effect: Due to limited resources the Council elects to contract certain accounting services to a third party provider, 

those services include remitting payments to vendors. Of the six (6) instances we identified as Prompt Payment Act 

violations, five (5) of the related invoices were submitted to the third party provider within the allowed 30-day time frame, 

however; by the time the third party remitted payment to the vendor, the 30-day time frame had been exceeded. 

Management was aware of the issue during the year and has been working with the third party provider to ensure compliance 

going forward.

Recommendations: We recommend that the Council continue to work with the third party provider to ensure invoices are 

remitted in sufficient time to allow the third party service provider to process vendor payments to ensure compliance. In 

addition, we recommend the Council establish internal control procedures to monitor the third party payment fortimeliness.

Management's Response:

The Council concurs with the cause/effect and recommendations. It is the Council’s responsibility to ensure vendors are 

paid timely in accordance with the Prompt Pay Act. The Council will enhance internal control procedures to monitor 

prompt payment compliance by our third party service provider.

The External Services Branch (ESB) that provides the Council with accounting services transferred from the U.S. General 

Services Administration (GSA) to the U.S. Department of Agriculture (USDA) on March 22, 2015. This transition has 

brought many challenges to our third party services provider. The Council will continue to monitor the performance of 

our service provider and will work with the Office of the Chief Financial Officer (OCFO) to improve deficiencies as 

they continue their transition to USDA.
22

THE NATIONAL COUNCIL ON DISABILITY

BALANCE SHEET

As Of September 30, 2015 and 2014

2015 2014

Assets:

Intragovernmental:

Fund Balance With Treasury (Note 1) $ 1,211,289.87 $ 1,317,988.67

Other:

Advances and Prepayments (Note 2) 87,253.76 89,000.00

Total Intragovernmental 1,298,543.63 1,406,988.67

Assets With The Public:

Accounts Receivable,net (Note 3) 18,966.02 17,558.83

Total Assets $ 1,317,509.65 $ 1,424,547.50

Liabilities: (Note 4)

Intragovernmental:

Accounts Payable 81,690.96 9,111.96

Other:

Employer Contributions and Payroll Taxes Payable (Note 5) 8,031.53 7,593.62

Total Intragovernmental 89,722.49 16,705.58

Liabilities With the Public:

Accounts Payable 78,456.88 177,544.25

Other:

Accrued Funded Payroll and Leave 35,562.41 32,646.38

Employer Contributions and Payroll Taxes Payable 952.36 918.52

Unfunded Leave 89,830.11 89,975.63

Total Liabilities $ 294,524.25 $ 317,790.36

Net Position:

Unexpended Appropriations - All Other Funds (Consolidated

Totals)

Cumulative Results of Operations - All OtherFunds

1,093,849.49 1,179,173.94

(ConsolidatedTotals)

Total Net Position - All Other Funds (Consolidated

(70,864.09) (72,416.80)

Totals) 1,022,985.40 1,106,757.14

Total Net Position $ 1,022,985.40 $ 1,106,757.14

Total Liabilities and Net Position $ 1,317,509.65 $ 1,424,547.50
23

THE NATIONAL COUNCIL ON DISABILITY

STATEMENT OF NET COST

As Of and For the Years Ended September 30, 2015 and 2014

2015 2014

Program Costs: 

NCD:

Net Cost of Operations $ 3,359,025.32 2,650,259.42

The financial statements, including the accompanying notes present fairly, in all material 

respects, in conformity with U.S. generally accepted accounting principles, the financial 

position of the National Council on Disability as of September 30, 2015 and 2014, and its net 

costs, changes in net position, and budgetary resources for the years then ended. Year over 

year changes in financial position, results of operations and key budgetary accounts are 

summarized below.

Management is working to improve and refine NCD’s fiscal management in concert with GSA 

(USDA) technical assistance and support services. Major initiatives have been developed to 

improve internal controls over contract monitoring and financial reporting. NCD has improved 

efficiency as well as reliability and usefulness of financial reporting.

Gross Costs (Note 6) $ 3,359,025.32 $ 2,650,259.42

Net Program Costs 3,359,025.32 2,650,259.42
24

THE NATIONAL COUNCIL ON DISABILITY

STATEMENT OF BUDGETARY RESOURCES

As Of and For the Years Ended September 30, 2015 and 2014

2015 2014

Budgetary Budgetary

BUDGETARY RESOURCES

Unobligated balance brought forward, October 1 $ 385,020.89 $ 537,544.61

Unobligated balance brought forward, October 1, adjusted 385,020.89 537,544.61

Recoveries of prior year unpaid obligations (unobligated balances) 19,873.29 157,412.52

Other changes in unobligated balance (42,595.25) (25,551.32)

Unobligated balance from prior year budget authority, net 362,298.93 669,405.81

Appropriations (discretionary and mandatory) 3,250,000.00 3,186,000.00

Spending authority from offsetting collections 26,167.41 3,848.50

Total budgetary resources

STATUS OF BUDGETARY 

RESOURCES

Apportioned 94,703.11 279,195.57

Unapportioned 152,085.19 105,825.32

Unobligated balance brought forward, end of year 246,788.30 385,020.89

Total budgetary resources $ 3,638,466.34 $ 3,859,254.31

Unpaid obligations, brought forward, October 1 (gross) $ 932,967.78 $ 465,017.08

Obligations incurred 3,391,678.04 3,474,233.42

Outlays (gross) (-) (3,340,270.96) (2,848,870.20)

Recoveries of prior year unpaid obligations (-) (19,873.29) (157,412.52)

Unpaid obligations, end of year 964,501.57 932,967.78

Obligated balance, start of year (net) 932,967.78 465,017.08

Obligated balance, end of year (net) $ 964,501.57 $ 932,967.78

BUDGET AUTHORITY AND OUTLAYS, NET

Budget authority, gross (discretionary and mandatory) $ 3,276,167.41 $ 3,189,848.50

Actual offsetting collections (discretionary and mandatory) (-) (26,167.41) (3,848.50)

Budget authority, net (discretionary and mandatory) 3,250,000.00 3,186,000.00

Outlays, gross (discretionary and mandatory) 3,340,270.96 2,848,870.20

Actual offsetting collections (discretionary and mandatory) (-) (26,167.41) (3,848.50)

Outlays, net (discretionary and mandatory) 3,314,103.55 2,845,021.70

Agency outlays, net (discretionary and mandatory) $ 3,314,103.55 $ 2,845,021.70
25

NOTE 1 – FUND BALANCE WITH TREASURY

All of NCD’s fund balance with treasury is coming from appropriations. No trust, 

revolving or other fund type are used to fund NCD’s activities. NCD operates as an 

annual fund, where each year is a new appropriation. This fund balance with treasury is a 

consolidated balance of one no-year fund and five annual funds (FY 2011, FY 2012, FY 

2013, and FY 2014 and FY 2015). The annual fund for FY 2010 is cancelled and the 

remaining fund balance of $42,595.25 is given back to US Treasury during fiscal year 

2014.

A. Fund Balance withTreasury 2015 2014

Appropriated Fund 1,211,289.87 1,317,988.67

B. Status of Fund Balance with Treasury

1) UnobligatedBalance

a) Available 94,703.11 279,195.57

b) Unavailable 152,085.19 105,825.32

2) Obligated Balance not yet Disbursed 964,501.57 932,967.78

Total 1,211,289.87 1,317,988.67

NOTE 2 – ADVANCES AND PREPAYMENTS

Advances and Prepayments represents advances to Government PublishingOffice 

Deposit Accounts.

2015 2014

Deferred 87,253.76 89,000.00

Total 87,253.76 89,000.00

NOTE 3 – ACCOUNTS RECEIVABLE, NET

Accounts Receivable, Net from the Public represents the Accounts Receivable from 

current employees.

2015 2014

Accounts Receivable - With the Public 18,966.02 17,558.83
26

NOTE 4 – LIABILITIES NOT COVERED BY BUDGETARY RESOURCES

Liabilities of NCD are classified as liabilities covered or not covered by budgetary 

resources. As of September 30, 2015, NCD showed liabilities covered by budgetary 

resources of $204,694.14 and liabilities not covered by budgetary resources of

$89,830.11. As of September 30, 2014, NCD showed liabilities covered by budgetary 

resources of $227,814.73 and liabilities not covered by budgetary resources of

$89,975.63.

As of September 30, 2015, liabilities covered by budgetary resources are composed of 

Accounts Payable of $156,781.29, Accrued Funded Payroll and Leave of $35,562.41, and 

Employer Contributions and Payroll Taxes Payable of $8,983.89. As of September 30, 

2014, liabilities covered by budgetary resources are composed of Accounts Payable of

$186,656.21, Accrued Funded Payroll and Leave of $32,646.38, and Employer 

Contributions and Payroll Taxes Payable of $8,512.14.

2015 2014

With the Public

Other (Unfunded leave liability) 89,830.11 89,975.63

Total liabilities not covered by budgetary resources 89,830.11 89,975.63

Total liabilities covered by budgetary resources 204,694.14 227,814.73

Total Liabilities 294,524.25 317,790.36

NOTE 5 – OTHER LIABILITIES

As of September 30, 2015, other liabilities with the public consist of Accrued Funded 

Payroll and Leave of $35,262.41 unfunded leave in the amount of $89,830.11, and 

employer contributions and payroll taxes payable – TSP of $952.36. Other 

Intragovernmental liabilities consist of employer contributions and payroll taxes payable 

of $8,983.89.

As of September 30, 2014, other liabilities with the public consist of Accrued Funded 

Payroll and Leave of $32,646.38, unfunded leave in the amount of $89,975.63, and 

employer contributions and payroll taxes payable – TSP of $918.52. Other 

Intragovernmental liabilities consist of employer contributions and payroll taxes payable 

of $7,593.62.

With the Public Non-Current Current Total

2015 OtherLiabilities 89,830.11 36,514.77 126,344.88

2014 OtherLiabilities 89,975.63 33,564.90 123,540.53
27

Intragovernmental Non-Current Current Total

2015 OtherLiabilities - 8,031.53 8,031.53

2014 OtherLiabilities - 7,593.62 7,593.62

NOTE 6 – INTRAGOVERNMENTAL COSTS AND EXCHANCEREVENUE

Intragovernmental costs are those of goods/services purchased from a federal entity.

Total Total

2015 2014

Program A

Intragovernmental costs 884,096.35 730,765.76

Public costs 2,474,928.97 1,919,493.66

Total Program A costs 3,359,025.32 2,650,259.42

Total Program A 3,359,025.32 2,650,259.42
28

Basis of Presentation

These financial statements have been prepared from the accounting records of NCD 

in accordance with generally accepted accounting principles (GAAP) as promulgated 

by the Federal Accounting Standards Advisory Board (FASAB), and the form and 

content for entity financial statements specified by the Office of Management and 

Budget (OMB) in OMB Circular No. A-136, “Financial Reporting Requirements.” 

GAAP for Federal entities is the hierarchy of accounting principles prescribed in 

Statement of Federal Financial Accounting Standards (SFFAS) 34, “The Hierarchy of 

Generally Accepted Accounting Principles, Including the Application of Standards 

issued by the Financial Accounting Standards Board.”

OMB Circular No. A-136 requires agencies to prepare principal statements, include a 

Balance Sheet, Statement of Net Cost, Statement of Changes in Net Position, 

Statement of Budgetary Resources. The balance sheet presents, as of September 

30, 2015, amounts of future economic benefits owned or managed by NCD (assets), 

amounts owed by NCD (liabilities), and amounts which comprise the difference (net 

position). The Statement of Net Cost reports the full cost of the program, both direct 

and indirect costs of the output, and the costs of identifiable supporting services 

provided by other segments within NCD and other reporting entities. The Statement 

of Budgetary Resources reports an agency’s budgetary activity.

Basis of Accounting

Transactions are recorded on the accrual accounting basis in accordance with OMB 

Circular No. A-136. Under the accrual basis of accounting, revenues are recognized 

when earned, and expenses are recognized when a liability is incurred, without 

regard to receipt or payment of cash.

Use of Estimates

The preparation of financial statements requires management to make estimates and 

assumptions that affect the reported amounts of assets and liabilities, the disclosure 

of contingent assets and liabilities at the date of the financial statements, and the 

reported amounts of revenues and expenses during the reporting period. Actual 

results may differ from those estimates.

Budgets and Budgetary Accounting

NCD follows standard federal budgetary accounting policies and practices in 

accordance with OMB Circular A-11, “Preparation, Submission, and Execution of the 

Budget,” dated June 2015. Budgetary accounting facilitates compliance with legal 

constraints and controls over the use of federal funds. Each year, Congress provides 

NCD appropriations to incur obligations in support of agency programs. For Fiscal 
29

Years (FY) 2015 and 2014, NCD is accountable for general fund appropriations and 

no-year fund carryover.

NCD recognizes budgetary resources as assets when cash (funds held by Treasury) 

is made available through warrants and when spending authority from the offsetting 

collections is incurred.

Revenues and Other Financing Sources

NCD receives substantially all of the funding needed to support its programs through 

appropriations. NCD receives annual and no-year appropriations that may be used

within statutory limits, for operating and capital expenditures. Appropriations are 

recognized as revenues as the related programs or administrative expenses are 

incurred.

Other financing sources for NCD consist of imputed financing sources which are 

costs financed by other federal entities on behalf of NCD, as required by SFFAS No. 

5, “Accounting for Liabilities of the Federal Government.” In certain instances, 

operating costs of NCD are paid out of funds appropriated to other federal agencies. 

In accordance with SFFAS 5, all expenses of a federal entity should be reported by 

that agency regardless of whether the agency will ultimately pay those expenses. 

Amounts for certain expenses of NCD, which will be paid by other federal agencies, 

are recorded in the Statement of Net Cost. A related amount is recognized in the 

Statement of Changes in Net Position as an imputed financing source. NCD records 

imputed expenses and financing sources for employee retirement plan contributions, 

group term life insurance, and health benefit costs, which are paid by the Office of 

Personnel Management (OPM).

Personnel Compensation and Benefits

Salaries and wages of employees are recognized as accrued payroll expenses and 

related liabilities as earned. These expenses are recognized as a funded liability 

when accrued. Annual leave is accrued as it is earned by employees and is included 

in personnel compensation and benefit costs. An unfunded liability is recognized for 

earned but unused annual leave, since from a budgetary standpoint, this annual 

leave will be paid from future appropriations when employees use the leave. The 

amount accrued is based upon current pay rates for employees. Sick leave and other 

types of leave that are not vested are expensed when used and no future liability is 

recognized for these amounts.

NCD’s employees participate in one of two retirement programs, either the Civil 

Service Retirement System (CSRS) or the Federal Employees Retirement System 

(FERS), which became effective on January 1, 1987. NCD and its employees both 

contribute to these systems. Although NCD funds a portion of the benefits under 

CSRS and FERS and makes the necessary payroll withholdings, it does not report 

assets associated with these benefit plans in accordance with SFFAS 5.
30

For CSRS employees, NCD contributes an amount equal to 13.2% of the employees’ 

basic pay to the plan. For FERS employees, NCD contributes an amount equal to 7% 

of the employees’ basic pay to the plan. For FERS-RAE and FRAE employees, NCD 

contributes an amount equal to 11.1% of the employees’ basic pay to the plan.

Both CSRS employees and FERS employees are eligible to participate in the Thrift 

Savings Plan (TSP). The TSP is a defined contribution retirement plan intended to 

supplement the benefits provided under CSRS and FERS. For FERS employees, 

NCD contributes an amount equal to 1% of the employee’s basic pay to the TSP and 

matches employee contributions up to an additional 4%. CSRS employees receive no 

matching contribution from NCD.

OPM is responsible for reporting assets, accumulated plan benefits, and unfunded 

liabilities, if any, applicable to CSRS participants and FERS employees governmentwide, including NCD’s employees. NCD has recognized an Imputed Cost and 

Imputed Financing Source for the difference between the estimated service cost and 

the contributions made by NCD and its covered employees. The estimated cost of 

pension benefits is based on rates issued by OPM.

Employees are entitled to participate in the Federal Employees Group Life Insurance 

(FEGLI) Program. Participating employees can obtain “basic life” term life insurance, 

with the employee paying two-thirds of the cost and NCD paying one-third. Additional 

coverage is optional, to be paid fully by the employee. The basic life coverage may be 

continued into retirement if certain requirements are met. OPM administers the FEGLI 

program and is responsible for the reporting of related liabilities. Each fiscal year, 

OPM calculates the U.S. Government’s service cost for the post-retirement portion of 

basic life coverage. Because NCD’s contributions to the basic life coverage are fully 

allocated by OPM to the pre-retirement portion of coverage, the Board has 

recognized the entire service cost of the post-retirement portion of basic life coverage 

as an Imputed Cost and Imputed Financing Source.

Assets and Liabilities

Intra-governmental assets and liabilities arise from transactions between NCD and 

other Federal entities.

Funds with the U.S. Treasury comprise the majority of assets on NCD’s balance 

sheet. All other assets result from activity with non-federal sources.

Liabilities represent amounts that are likely to be paid by NCD as a result of 

transactions that have already occurred. The accounts payable portion of liabilities 

consists of amounts owed to federal agencies and commercial vendors for goods, 

services, and other expenses received but not yet paid.
31

Liabilities covered by budgetary or other resources are those liabilities of NCD for 

which Congress has appropriated funds, or funding is otherwise available to pay 

amounts due.

Fund Balance with Treasury

The U.S. Department of the Treasury (Treasury) processes NCD’s receipts and 

disbursements. Fund Balance with Treasury is the aggregate amount of the agency’s 

accounts with Treasury for which the agency is authorized to liquidate obligations, 

pay funded liabilities, and make expenditures. The fund balance is increased through 

the receipt of non-expenditure Treasury warrants for appropriations, positive nonexpenditure transfers, and other expenditure inflows of funds. The Fund Balance with 

Treasury is reduced through non-expenditure Treasury Warrants for recissions, 

negative non-expenditure transfers, disbursements, and other expenditure cash 

outflows of funds.

NCD’s funds with the U.S. Treasury are cash balances from appropriations as of the 

fiscal year-end from which NCD is authorized to make expenditures and pay liabilities 

resulting from operational activity.

General Property, Plant, and Equipment, Net

Property, plant, and equipment (PP&E) have been defined in the Federal 

Government as tangible items owned by the Federal Government and having an 

expected useful life of greater than two years. NCD has established the following 

policies for PP&E:

PP&E is reported at acquisition cost.

The capitalization threshold is $5,000 for assets with a useful life of two or more 

years.

For bulk purchases, items will be capitalized when the individual useful lives are at 

least two years and the property has an aggregate value of $100,000 or more.

Acquisitions of PP&E that do not meet the capitalization criteria outlined above are 

recorded as operating expenses. General PP&E consists of items that are used by 

NCD to support its mission.

Depreciation on assets is calculated using the straight-line method. Depreciation 

begins the month after the asset is placed in service.

Useful lives are as follows: Equipment - 4 years

Furniture - 4 years
32

Maintenance, repairs and minor renovations are expensed as incurred. Expenditures 

that materially increase values, change capacities, or extend useful lives are 

capitalized.

The costs of any leasehold improvements financed with NCD appropriated funds is 

capitalized if the total cost exceeds $25,000. Construction costs are accumulated as 

“construction in-progress” until completion, at which time they are transferred to 

“leasehold improvements” and depreciated over 7 years or the remainder of the 

lease, whichever is less.

Internal use software development and acquisition costs of $25,000 are capitalized as 

“software development-in-progress” until the development stage is completed and the 

software is successfully tested. At acceptance, “software development-in-progress” 

costs are reclassified as “internal use software” and amortized using the straight-line 

method over an estimated useful life of 4 years. Purchased commercial software that 

does not meet the capitalization criteria is expensed. Enhancements that do not add 

significant new capability or functionality are expensed.

Prepaid and Deferred Charges

Payments in advance of the receipt of goods and services are recorded as prepaid 

charges at the time of prepayment and recognized as expenses when the related 

goods and services are received.

Liabilities

Liabilities represent amounts expected to be paid as the result of a transaction or 

event that has already occurred. Liabilities covered by budgetary resources are 

liabilities incurred which are covered by realized budgetary resources as of the 

balance sheet date. Available budgetary resources include new budget authority, 

spending authority from the offsetting collections, recoveries of unexpired budget 

authority through downward adjustments of prior year obligations, and unobligated 

balances of budgetary resources at the beginning of the year. Unfunded liabilities are 

not considered to be covered by such budgetary resources. Examples of unfunded 

liabilities are actuarial liabilities for future Federal Employees’ Compensation Act 

(FECA) payments and annual leave. The Government, acting in its sovereign 

capacity, can abrogate liabilities arising from other than contracts.

Contingencies

The criteria for recognizing contingencies for claims are (1) a past event or exchange 

transaction has occurred as of the date of the statements; (2) a future outflow or other 

sacrifice of resources is probable; and (3) the future outflow or sacrifice of resources 

is measurable (reasonably estimated). NCD recognizes material contingent liabilities 

in the form of claims, legal action, administrative proceedings and environmental suits 
33

that have been brought to the attention of legal counsel, some of which will be paid by 

the Treasury Judgment Fund.

It is the opinion of management and legal counsel that the ultimate resolution of these 

proceedings, actions, and claims, will not materially affect the financial position of 

results of operations.

Net Position

Net position consists of unexpended appropriations and cumulative results of 

operations. Unexpended appropriations represent amounts of budgetary authority to 

include unobligated or obligated balances not rescinded or withdrawn. Cumulative 

results of operations are comprised of the following: (1) the difference between 

revenues and expenses, (2) the net amount of transfers of assets in and out without 

reimbursement, and (3) donations, all since inception of the fund(s).

Funds from Dedicated Collections

SFFAS 43 replaced SFFAS 27 and resulted in a significant change in the definition of 

what was previously known as "earmarked funding." SFFAS 43 states that funds

from dedicated collections are financed by specifically identified revenues, provided 

to the government by non-federal sources, often supplemented by other financing 

sources, which remain available over time. These specifically identified revenues and 

other financing sources are required by statute to be used for designated activities, 

benefits or purposes, and must be accounted for separately from the government’s 

general revenues.

As of FY 2015 it was determined that NCD funding that previously was designated 

"earmarked" did not qualify under the new definition for "Funds from Dedicated 

Collections" and are not presented separately in these financial statements.

RECONCILIATION OF NET COST OFOPERATIONS 

(PROPRIETARY) TO BUDGET

Budgetary resources obligated are obligations for personnel, goods, services, 

benefits, etc. made by the NCD in order to conduct operations or acquire assets. 

Other (i.e., non- budgetary) financing resources are also utilized by the NCD in its 

program (proprietary) operations. For example, spending authority from offsetting 

collections and recoveries are financial resources from the recoveries of prior year 

obligations (e.g., the completion of a contract where not all the funds were used) and 

refunds or other collections (i.e., funds used to conduct operations that were 

previously budgeted). An imputed financing source is recognized for future federal 

employee benefits costs incurred for the NCD employees that will be funded by OPM. 

Changes in budgetary resources obligated for goods, services, and benefits ordered 

by not yet provided represents the difference between the beginning and ending 
34

balances of undelivered orders (i.e., good and services received during the year 

based on obligations incurred the prior year represent a cost of operations not funded 

from budgetary resources). Resources that finance the acquisition of assets are 

budgetary resources used to finance assets and not cost of operations (e.g., 

increases in accounts receivables or capitalized assets). Financing sources yet to be 

provided represents financing that will be provided in future periods for future costs 

that are recognized in determining the net cost of operations for the present period. 

Finally, components not requiring or generating resources are costs included in the 

net cost of operations that do not require resources (e.g., depreciation and amortized 

expenses of assets previously capitalized).

A reconciliation between budgetary resources obligated and net cost of operations 

(i.e., providing an explanation between budgetary and financial (proprietary) 

accounting) is as follows (note: in prior years this information was presented as a 

separate financial statement (the Statement of Financing)):

2015 2014

Budgetary Resources Obligated 3,391,678.04 3,474,233.42

Spending Authority from Recoveries and Offsetting 

Collections (46,040.70) (161,261.02)

Distributed Offsetting Receipts - -

Imputed Financing from Costs Absorbed by Others 67,848.83 69,541.77

Changes in Budgetary Resources Obligated for Goods, 

Services, and Benefits Ordered but Not Yet Provided (52,908.14) (713,207.85)

Other Resources or adjustments - -

Resources that Finance the Acquisition of Assets (1,407.19) (16,559.43)

Increase in Annual Leave Liability (145.52) (2,487.47)

Net Cost of Operations 3,359,025.32 2,650,259.42
35

SUBSEQUENT EVENTS

In preparing these financial statements, management has evaluated events and 

transactions for potential recognition or disclosure through February 1, 2016, which is 

the date the financial statements were available to be issued.

Limitations of the Financial Statements

The principal financial statements have been prepared to report the financial position 

and results of operations of the Council, pursuant to the requirements of 31 U.S.C. 3515 

(b). While the statements have been prepared from the books and records of the 

Council in accordance with U.S. generally accepted accounting principles (GAAP) for 

federal entities and the formats prescribed by OMB, the statements are in addition to 

the financial reports used to monitor and control budgetary resources, which are 

prepared from the same books and records. The statements should be read with the 

realization that they are for a component of the U.S. Government, a sovereign entity.

NCD has a unique mission among federal agencies because it is charged with reviewing 

all programs and policies across the federal government, not merely one aspect of policy 

affecting people with disabilities. While the Council’s independent status allows NCD to 

provide an unbiased overview of many of those agency services and programs, it is the 

nature of NCD’s overview and recommendations that make NCD’s work so important in 

the eyes of those who eventually benefit when those recommendations are acted upon by 

those who have the power to do so. 

The Council produces information critical to improving the delivery of programs to 

individuals with disabilities. The Council’s series of reports and papers study a broad 

array of disability-related laws and programs and has resulted in or documented the 

need for ongoing changes to many of the services needed to sustain the health and 

independence of many of our citizens with disabilities. These reports can be found at 

http://www.ncd.gov/publications. In addition, as related below, NCD has been given 

substantial responsibilities for disability-related issues in the nationwide effort to improve 

emergency preparedness and enhance homeland security.

Management Assurances and Analysis of Controls, Systems and 

Legal Compliance

Implementation of the Federal Managers’ Financial Integrity Act (FMFIA) at NCD

Federal agency managers have a fundamental responsibility to develop and maintain 

effective internal controls. Effective internal controls help to ensure that programs are 

managed with integrity and resources are used efficiently and effectively through three 

objectives: effective and efficient operations, reliable financial reporting, and compliance 

with laws and regulations. The safeguarding of assets is a subcomponent of each 

objective.
36

NCD management is responsible for establishing and maintaining effective internal 

control and financial management systems that meet the objectives of the Federal 

Managers’ Financial Integrity Act (FMFIA) of 1982 as implemented by OMB Circular A123, revised, Management’s Responsibility for Internal Control. Circular A-12 focuses 

on providing agencies with a framework for assessing and managing risks more 

strategically and effectively. The Circular contains multiple appendices that address, at 

a more detailed level, one or more of the objectives of effective internal control. 

Appendix A provides a methodology for agency management to assess, document, test 

and report on internal controls over financial reporting. 

Appendix B requires agencies to maintain internal controls that reduce the risk of fraud, 

waste, and error in Government charge card programs. Appendix C implements the 

requirements of the Improper Payments Information Act, as amended by the Improper 

Payments Elimination and Recovery Act, which includes measurement, reporting, 

recovery and remediation. As a small, independent agency covered by the 

Accountability of Tax Dollars Act of 2002 as opposed to the CFO Act, NCD is exempt

from many formal reporting requirements in Circular A-123.

The FMFIA requires federal agencies to provide an annual statement of assurance 

regarding management controls and financial systems. The objectives of NCD’s internal 

controls are to provide reasonable assurance that:

 Obligations and costs are in compliance with applicable laws and budget 

restrictions;

 Assets are safeguarded against waste, loss, unauthorized use, or 

misappropriation;

 Revenues and expenditures applicable to NCD operations are properly recorded 

and accounted for to permit the preparation of accounts and reliable to financial 

and statistical reports, and to maintain accountability over assets; and

 All programs are efficiently and effectively carried out in accordance with 

applicable laws and management policy.

Section 2 of the FMFIA requires federal agencies to report, on the basis of annual 

assessments, any material weaknesses that have been identified in connection with 

their internal and administrative controls. 

NCD’s completed an independent audit of financial statements for FY 2015 to ensure 

the agency is free from material misstatement. No material weaknesses were identified 

in internal control over financial reporting for FY 2015. The financial statements of the 

National Council on Disability were audited and NCD received an unqualified opinion for 

FY2015. Furthermore, the audit did not identify any deficiencies in internal control. 

This resulted in an unqualified assurance that NCD’s systems and management 

controls comply with the requirements of the FMFIA. During FY 2015, the Council’s 

Executive and Finance Committee and NCD management focused efforts on 
37

streamlining financial processes and monitoring the operating effectiveness of key 

controls, such as monthly reconciliations of agency data to service provider data, 

quarterly analysis of financial statements, monitoring contracts and undelivered order 

status of open obligations, and year-end search for unrecorded liabilities and preparing 

year-end accruals. Accordingly, NCD’s assurance on its internal controls was 

unqualified based on the reviews and consideration of internal analyses, reconciliations 

and the findings identified in the Independent Auditor’s Report on Internal Control Over 

Financial Reporting, 

Section 4 of the FMFIA requires that agencies' financial management systems controls 

be evaluated annually. NCD relies upon GSA for the evaluation of its financial 

management systems for the fiscal year ending September 30, 2014 in accordance with 

the FMFIA and OMB Circular No. A-127, Financial Management Systems, as 

applicable. NCD uses GSA as its accounting service provider. GSA’s financial 

management systems conform to the principles and standards required under Section 4 

of the FMFIA. Accordingly, NCD is able to provide reasonable assurance under Section 

4 of the FMFIA. 

Legal Compliance

Federal agencies are required to comply with a wide range of laws and regulations, 

including appropriations, employment, ethics, health and safety, and others. 

Responsibility for compliance primarily results with agency management. Compliance is 

addressed as part of agency financial statement audits. Agency auditors test for 

compliance with selected laws and regulations related to financial reporting. The FY 

2014 and FY2015 audit did not report any instances of non-compliance. Management 

comments on compliance efforts with specific laws and regulations are below.

Federal Financial Management Improvement Act (FFMIA)

Agencies subject to the Accountability of Tax Dollars Act (ATDA) of 2002 are not subject 

to the requirements of FFMIA. Accordingly, NCD is not subject to the requirements of 

FFMIA. However, OMB A-136, revised, requires NCD to be in compliance with FFMIA. 

NCD uses GSA as its accounting service provider. GSA’s financial management systems 

conform with the principles and standards required under OMB A-136 and FFMIA.

Improper Payments Elimination and Recovery Act 

The Improper Payments Information Act (IPIA—P.L. 107-300) requires federal agencies 

to identify and report on significant payment programs that are susceptible to improper 

payments. The Act defines significant improper payments as those within a single 

payment program that exceed both 2.5 percent of that program’s annual amounts paid 

and $10 million annually. 
38

The Improper Payments Elimination and Recovery Act of 2010 (IPERA), enacted on 

July 22, 2010, requires the development of policies and procedures for the prevention 

and detection of improper payments in the federal government. The Act expands on the 

Improper Payments Information Act of 2002 (IPIA), which requires an initial assessment 

to identify those programs that are susceptible to significant risk of improper payments. 

“Significant,” as defined in the Act, means that in the preceding fiscal year, improper 

payments in the program or activity may have exceeded $10,000,000 of all program or 

activity payments made during that fiscal year reported and 2.5 percent of program 

outlays; or $100,000,000.

NCD does not have any programs where significant erroneous payments have occurred 

within the agency. The Council will continue to review its financial operations on an 

annual basis to determine if any significant erroneous payments exist.

Prompt Payment Act

The Prompt Payment Act requires federal agencies to make timely payments to 

vendors, including any interest penalties for late invoice payments. In FY 2015, Rocha 

and Company, PC final report, NCD’s auditors found that:

“During our audit, we noted six instances where payments to vendors were not made 

within the required time period..”

 

Cause/Effect: Due to limited resources the Council elects to contract certain accounting 

services to a third party provider, those services include remitting payments to vendors. 

Of the six (6) instances we identified as Prompt Payment Act violations, five (5) of 

the related invoices were submitted to the third party provider within the allowed 30-

day time frame, however; by the time the third party remitted payment to the vendor, 

the 30-day time frame had been exceeded. Management was aware of the issue during 

the year and has been working with the third party provider to ensure compliance going 

forward.

Management's Response: The Council concurs with the cause/effect and 

recommendations. It is the Council’s responsibility to ensure vendors are paid timely i n 

accordance with the Prompt Pay Act. The Council will enhance internal control 

procedures to monitor prompt payment compliance by our third party service 

provider.

Chairman’s Assurance on Internal Control-The following pages contain NCD 

Chairman’s Statement of Assurance on Internal Control.
39

Chairman’s Statement of Assurance 

The Council's management is responsible for establishing and maintaining effective 

internal control and financial management systems that meet the objectives of the 

Federal Managers' Financial Integrity Act (FMFIA). No material weaknesses were 

identified in internal control over financial reporting for FY 2015. The NCD received an 

unqualified opinion for FY2014 and FY2015. Furthermore, the audit did not identify any 

deficiencies in internal control. 

NCD is continually monitoring internal control effectiveness. Operating with a small staff 

and under limited resources, the Council relies highly on the effectiveness and goodfaith efforts of a staff. The Council hired permanent full-time staff in 2014 with the skills 

to implement and maintain the key functions of agency operations and to ensure 

continuity in operations. 

As the Council closes its FY2015 books, we have developed controls to identify failures 

or deficiencies in real-time to ensure that corrective measures will be taken while they 

still can still be remedied. The Council’s goal is to become a model small independent 

agency with regard to financial procedures and controls. In FY2016, the Council intends 

to onboard additional full time staff and continue the momentum of strengthening its 

financial oversight by cross training key personnel to ensure ongoing compliance and 

continuity of NCD’s financial operations. Additionally, the Executive and Finance 

Committee is tasked with the oversight of increased transparency and accountability of 

the financial management of the agency. 

Based on our assessment, we have determined that the Council’s financial systems 

conform to applicable financial systems requirements.

Clyde Terry

Chairperson

March 1, 2016
40

Performance Framework

NCD’s performance framework consists of a mission statement supported by a single, 

overarching strategic goal supported by two strategic objectives that advances NCD’s 

statutory mandate. The two supporting objectives and their corresponding strategies 

indicate how NCD will achieve its goal and provide an approach for measuring NCD’s 

progress and success. The strategic framework in the table below is followed by a 

detailed view of each objective and its corresponding strategies, key outcomes, means 

and key activities, and performance measures follows the overview.

Mission

Promote equality of opportunity, full participation, independent living 

and economic self-sufficiency of people with disabilities of all ages 

and backgrounds by providing advice, analysis and 

recommendations on disability policy to the President, congress 

and other federal agencies.

Vision

NCD leads by facilitating, articulating and promoting inclusion and 

empowerment of individuals with disabilities to live, learn and earn 

based on informed choices.

Strategic 

Goal

Advance the goals of the Americans with Disabilities Act by 

promoting policies, programs, practices, and procedures that 

guarantee equal opportunity and provide for economic selfsufficiency, independent living, and inclusion and integration

into all aspects of society for individuals with disabilities.

Strategic 

Objectives

Engagement - Engage stakeholders in order to assess concerns 

and priorities and build a network of NCD partners.

Policy Development & Collaboration – Address stakeholder 

concerns and priorities by advancing specific, practical, policy 

solutions and encouraging collaboration.

Stakeholders

All Americans with disabilities – a population diversified by 

geography, age, race, gender, ethnicity, sexual orientation, 

income, education, political party, type of disability, and other 

affiliations and identities.

Policymakers and decision makers – including the President 

and all federal agencies, Congress, state, tribal, and local 

governments and communities – who create and implement 

federal policies and programs that affect people with disabilities.

Groups and organizations concerned with people with 

disabilities.

Families and support systems of people with disabilities, 

including parents and guardians. 
41

Society at large – employers, educators, manufacturers, 

service providers, engineers, designers, entertainers, and other 

individuals and organizations who influence inclusion and 

participation of Americans with disabilities.

NCD has developed specific strategies and measurements of outcomes, means and 

key activities for its two strategic objectives.

Strategic 

Objective #1

Engagement – Engage stakeholders in order to assess concerns 

and priorities and build a network of NCD partners.

Overview: NCD cannot fulfill its mission without regular, meaningful engagement with its 

stakeholders. NCD’s authorizing statute mandates this valued interaction. More importantly, 

the value of policy evaluation and recommendations should be measured by whether they 

are consistent with the needs, challenges, and aspirations of NCD’s stakeholders. By 

facilitating meaningful communication with stakeholders, Objective 1 (Engagement) 

supports the agency’s strategic goal through identification of systems of success as well as 

shortfalls, toward which NCD can direct its attention in the formulation of policy solutions. 

Throughout the life of the agency, NCD has closely consulted stakeholders as key advisors 

in shaping NCD’s policy endeavors. NCD gathers information through a variety of means: 

public testimony, national and regional forums, electronic mail or letters from the public, 

public consultations via the Internet, research reports, conferences and meetings of 

stakeholder groups, federal workgroups, and meetings with members of Congress or their 

staff. In addition, NCD has also pursued creation of public-private working groups and/or 

federal advisory committees on priority issues to ensure NCD is both in continual contact with 

stakeholders and to act nimbly and efficiently when responding to identified need for action.

Strategy 1A – Create and maintain regular opportunities to receive direct input from 

community stakeholders: Coordinated collaboratively by the General Counsel and Policy 

Directorate and Legislative Affairs and Outreach Directorate, NCD will develop and 

implement an annual outreach plan to provide meaningful venues for direct contact with 

disability community stakeholders on a regular basis.

Strategy 1B – Cultivate trusted relationships with Congress: Coordinated 

collaboratively by the General Counsel and Policy Directorate and Legislative Affairs 

and Outreach Directorate, NCD will develop and implement a program for meaningful 

NCD engagement with Congressional Members and their staff and Committee 

leadership and their staff.

Strategy 1C – Establish and cultivate trusted relationships with state, local, and 

tribal governments and other entities: Coordinated collaboratively by the Legislative 

Affairs and Outreach Directorate and the General Counsel and Policy Directorate, NCD 
42

will develop and implement a program for meaningful NCD engagement with leaders of 

state, local, and tribal governments and other entities. 

Strategy 1D – Brand NCD as a principal national voice of the disability 

community: Coordinated by the Legislative Affairs and Outreach Directorate, NCD will 

develop and implement a communications plan to develop messages and modes of 

delivery designed to enhance the understanding of NCD’s mission, activities, and 

accomplishments with its stakeholders.

Strategic 

Objective #2

Policy Development & Collaboration – Address stakeholder 

concerns and priorities by advancing specific, practice policy 

solutions and encouraging collaboration.

Overview: Using the information NCD has gained from its engagement activities with its 

stakeholders, as outlined in Objective 1 (Engagement) above, NCD must identify and 

prioritize opportunities to add value and make a difference in peoples’ lives. NCD does 

not have rulemaking or enforcement authority. Rather, NCD serves as an independent 

advisor on disability matters to the President and Congress. This role is essential to 

assure the Federal Government is well-informed and qualified to perform its duties and 

effectively serve the public, including individuals with disabilities. In addition to meeting 

with stakeholders, NCD advocates for equality of opportunity, full participation, 

independent living, and economic self-sufficiency for people with disabilities of all ages 

and backgrounds by continually reviewing disability programs and policies and providing 

analysis and recommendations on disability policy to the President, Congress, and 

other federal agencies. 
43

NCD’s analysis and recommendations have led to enactment of important laws and 

other improvements to the programs and services provided by the many federal 

agencies that serve the disability community. Yet people with disabilities continue to 

face personal, social, and economic disadvantages and barriers that prevent access to 

the same opportunities as Americans without disabilities. Therefore, NCD will increase 

emphasis on providing recommendations and looking for opportunities for their 

implementation. 

NCD optimizes opportunities to put to practical use its vast amount of acquired 

knowledge through years of intensive research activities. This research is reflected in 

NCD’s reports, papers, and briefs which each contain analysis and recommendations 

for actions at all levels of government. These reports and papers are available on 

NCD’s agency website at www.ncd.gov. 

Objective 2 (Policy Development & Collaboration) supports the activities of identifying and 

formulating solutions to emerging and existing challenges; providing tools to facilitate effective 

implementation of policy solutions; and engaging and influencing current debates, all of which 

directly support the strategic goal. Further, Objective 2 supports the strategic goal by 

leveraging NCD’s resources through coordination and collaboration to amplify its impact 

relative to the agency’s size.

Strategy 2A – Cultivate trusted relationships with other federal agencies and look 

for opportunities to coordinate and work collaboratively: Coordinated collaboratively 

by the General Counsel and Policy Directorate and Legislative Affairs and Outreach 

Directorate, NCD will develop and implement a program for meaningful NCD engagement 

with other federal agencies. 

Strategy 2B – Work closely with and enlist the support of stakeholders to develop 

and advance policy responses to priority issues: Coordinated collaboratively by the 

General Counsel and Policy Directorate and Legislative Affairs and Outreach 

Directorate, NCD will develop and implement a program to partner with a cross-section 

of stakeholders to consider priority policy issues and strategic activities to address 

them, and to support successful implementation of federal legislation that benefits 

people with disabilities. 

Strategy 2C – Produce materials that have practical utility for federal, state, tribal 

and local stakeholders regarding successful implementation of federal policies: 

Coordinated collaboratively by the General Counsel and Policy Directorate and 

Legislative Affairs and Outreach Directorate, NCD will produce and disseminate shorter, 

timely policy briefs, white papers, “policy toolkits,” and other materials. 

Strategy 2D - Update NCD’s annual progress report to be more responsive to 

Congress and the Administration: Coordinated collaboratively by the General 

Counsel and Policy Directorate and Legislative Affairs and Outreach Directorate, NCD 

will develop a new model for its statutorily mandated annual progress report that will 
44

contain a significant discussion of the overall state of the disability community and the 

policies affecting it based upon information NCD acquires through use of strategies 

envisioned throughout this plan.

Performance Measurement Challenges

NCD is a micro-agency with a macro mission and a large, diverse base of stakeholders 

(over 50 million) with many different concerns and priorities. With a budget of only $3.2

million, 10 part-time Council Members, and 13 full-time staff (when fully staffed), NCD 

has adopted a strategy of working in conjunction with its wide range of stakeholders –

including people with disabilities, federal, state and local agencies, elected officials and 

their staff, universities, and a diverse group of non-profit organizations and individual 

disability policy experts and advocates – to level resources and manpower to advance 

our mission, goals and objectives. 

NCD’s strategic objectives of engagement and policy development can be quantifiably 

measured by our raw data and enumerating the number of people that attend our 

forums, regularly engage with us via social media, download and read our policy 

reports, and adopt or promote our recommendations. However, measuring NCD’s 

impact on its strategic goal of guaranteeing equal opportunity and providing for 

economic self-sufficiency, independent living, and inclusion and integration into all 

aspects of society for individuals with disabilities is far more subjective since these are 

systemic endeavors in which NCD is part of a community of agencies, advocates, and 

others seeking to secure such outcomes. 

Accordingly, NCD’s analysis of the relationships of program outputs (such as forums and 

reports) to tangible outcomes impacting our stakeholders requires a multi-year time 

horizon and it is often many years following a particular research publication and years of 

follow-up that NCD sees or learns of the fruit of our efforts. Measuring NCD’s impact on 

its strategic goal of guaranteeing equal opportunity and providing for economic selfsufficiency, independent living, and inclusion and integration into all aspects of society 

for individuals with disabilities is challenging since these are large-scale, long-term 

endeavors. 

Accordingly and as previously mentioned, as we evaluate performance measurements, 

key measures, targets and outcomes, we ask:

 Has NCD identified critical needs where our engagement with stakeholders and 

policy development and collaboration can advance existing initiatives?

 Can NCD be a thought leader, performing important research and analysis on 

critical topics?

 Can NCD provide practical, timely policy recommendations and consultations to 

Members of Congress and the Executive Branch? 
45

NCD is continually working to identify better mechanisms for measuring outcomes and 

reporting achievements. This includes increased efforts to gather and report personal 

stories of where our engagement or policy initiatives provided a spark or tipping point 

toward improving the lives of people with disabilities. 

Program Activities and Performance Results by Strategic Objectives

As indicated above, NCD has one overarching strategic goal and two strategic 

objectives to advance the agencies mission, strategic goal and statutory responsibilities. 

Below is a description of key policy and program accomplishments in FY 2012 and 

planned future activities.

Objective 1: Engagement

NCD is an advisory agency that seeks to provide timely, valuable counsel to the 

President, Congress and other federal agencies regarding policies, programs, practices, 

and procedures that affect people with disabilities. NCD views its diverse stakeholders –

people with disabilities of all ages and types of disability; groups and organizations 

concerned with people with disabilities; policymakers; and families and support system 

of people with disabilities – as key informants to the development of NCD’s policy 

recommendations. Accordingly, NCD prioritizes creating opportunities to hear from its 

stakeholders through a variety of means: regional policy forums; public testimony 

received at meetings in person or by telephone; letters of concern from the public; 

participation at conferences and meetings of stakeholder groups; congressional policy 

briefings; and listening sessions and town halls the agency hosts throughout the year.

In addition to these opportunities, NCD’s legislation mandates a minimum of four public 

meetings annually. Some of NCD’s most important activities occur during the quarterly 

meetings. Public comment sessions and town halls, full-length presentations by 

stakeholders, and opportunities to meet with additional stakeholders in the disability

community who attend the meetings afford NCD the opportunity to identify needs as well 

as promising practices in communities and regions across the country. NCD also has a 

history of playing a convening role, advancing policy discussions in the process, by 

bringing diverse stakeholders together that may not otherwise have policy discussions 

with one another. 

Fiscal Year 2015

In FY2015, NCD hosted several such gatherings on the topics stakeholders have 

indicated they want to hear the most about and that build on our previous work: 

 In October 2014, NCD hosted a policy forum in Atlanta, Georgia regarding the 

school-to-prison pipeline for students with disabilities in collaboration with the Office 

of Special Education and Rehabilitative Services (OSERS), the Disability Rights 

Education and Defense Fund (DREDF) and the HSC Foundation. 
46

 In January 2015, NCD released its “Securing the Social Contract: Reforming Social 

Security Disability” report through a congressional briefing that brought together a 

politically diverse panel of policy experts to discuss Social Security reform and held 

a follow-up congressional briefing a few months later.

 In February and August 2015, NCD met in Louisiana and Wisconsin to continue 

facilitating cross-disability stakeholder engagement with federal partners to obtain 

meaningful input into the planning and implementation of states’ Medicaid managed 

care programs.

 In July 2015, NCD convened a congressional forum on youth with disabilities who 

receive social security benefits, with youth with disabilities speaking for themselves 

of their own experiences, against the backdrop of ongoing policy discussions of 

reforms to the nation’s Social Security system.

 In September 2015, NCD convened a Twitter chat with mental health advocates on 

the critical issues within proposed mental health reform.

 In September 2015, NCD convened a Twitter chat on people with disabilities and 

disaster preparedness, response, and recovery.

 Throughout FY2015, NCD engaged more broadly with the cross-civil rights 

community, meeting and engaging with groups including but not limited to AIDS 

Drug Assistance Programs, the Leadership Conference for Civil Rights, MALDEF, 

the Lawyers Committee for Civil Rights, and the National Juvenile Justice Network. 

Topics included voting rights, police violence, IDEA compliance within the juvenile 

justice system, health care, and affordable and accessible early childhood 

education/

 NCD staff provided research and referrals to regular media inquiries on topics of 

importance to the disability community and often areas of past or current research 

by NCD.

 NCD staff continued to cultivate and deepen trusted relationships with congressional 

offices through a regular NCD staff Capitol Hill presence and timely responses to 

regular member and committee requests for information from NCD.

 Internationally, NCD hosted delegations from Turkey, Jamaica, Liberia, China, 

Romania, Chile, Honduras, Dominican Republic, Morocco, Nepal, Mongolia; Laos, 

Sri Lanka, Venezuela, Argentina, Vietnam, Azerbaijan, Bangladesh and Gambia to 

discuss NCD’s role and responsibilities. There was a follow up visit from a previous 

Japanese delegation with the Executive Director, Policy Director and Policy Analyst 

to specifically dig into the issues around the rights of parents with disabilities. 

In addition to congressional and intergovernmental engagement, NCD also continued to 

actively solicit and collect public comments as a regular part of its quarterly meetings. 

In addition to oral remarks made, with every meeting, NCD also receives numerous 

written comments in advance of the meetings. Comments received before and during 

NCD’s four quarterly meetings in FY 2015 were wide-ranging but included those about 

the U.N Convention on the Rights of Persons with Disabilities, the futile care policies of 

states and hospitals, deinstitutionalization policies, chemical and electrical sensitivities, 

and voting poll access.
47

Conferences and Other Speaking Engagements – NCD receives numerous 

invitations each year to speak at state, national, and international conferences and other 

events and makes good use of the opportunities it accepts by sharing its latest policy 

findings and recommendations with hundreds of attendees at each event. In FY 2015, 

NCD participated in over 50 outreach events, increasing last year’s total by 1/3rd, with 

our media exposure more than doubling last year’s totals. Events included interviews, 

op-eds, presentations at national and state level conferences/meetings, webinars and 

testimony. These outreach engagements extend well beyond our report releases and 

hearings and often lead us to new work and exciting new working relationships. 

Highlights included: 

 Following up on the success initiated in 2013, NCD continued hosting public 

forums on issues related to Medicaid Managed Care (MMC). In the last fiscal 

year, NCD conducted five additional MMC forums. On December 12, 2014, NCD 

conducted a MMC forum in Philadelphia, PA, on February 12 a MMC forum was 

conducted in Baton Rouge, Louisiana. On June 15, a forum was conducted in 

Austin, TX and on July 7, 2015, NCD returned to Topeka, KS where the forums 

began, generating extensive print and broadcast media on the areas of concern 

in managed care for people with disabilities. The most recent MMC forum was 

conducted in Madison, WI on August 31, 2015.

 On May 27, 2015, NCD staff presented at the National Conference for Race &

Ethnicity in American Higher Education (NCORE) titled “What is 21st Century 

Policing?” addressing the interplay between disability, racial disparities in 

American society and the current culture of policing in the United States building 

on the success NCD initiated last year by an NCD co-authored piece on the topic 

of police violence and disability for THE ATLANTIC. 

 On April 11, 2015, NCD staff presented at the first-ever disability-themed event at 

the National Conference of the National Action Network in NYC at a panel called 

“Disability at the Intersections of Justice: Fighting for the Rights of All 

Description.” The event was live-streamed and tweeted live by NCD staff to 

extend the information beyond the location and the event itself. 

 In ongoing cross-agency collaboration, in the last year, NCD has maintained a 

regular presence in posts to Disability.gov’s blog including the topics of ending 

the School to Prison Pipeline, Transportation barriers and access, home and 

community-based services, and recommendations on how to improve Social 

Security disability benefit programs. 

 Throughout FY 2015, NCD staff continued to present at numerous academic, 

legal, and policy events on the topic of ensuring the rights of parents with 

disabilities and their children. For example, in January 2015, staff presented in 

New Mexico at the Children’s Law Institute conference as well as to the National 

Council on Independent Living’s Civil Rights subcommittee. 
48

Through these engagements activities, NCD estimates that the agency reached over 

15,000 people.

Congressional and Federal Agency Engagement – As noted above, throughout FY 

2015, NCD continued to cultivate and deepen relationships with staff of congressional 

offices as a trusted advisor in both Member and committee offices and federal agencies. 

NCD responds to calls and letters from individual congressional offices throughout each 

year that request disability-related information regarding constituents’ needs. In addition 

to being a resource for Members’ district offices, NCD strives to provide timely policy 

information and recommendations to legislative offices and federal agencies. NCD staff 

provided electronic copies and in-person briefings of its policy reports and papers to 

legislative staff in the House and Senate and appropriate federal agencies throughout 

the past fiscal year. In addition, NCD staff has offered policy briefings on its reports’ 

major findings and recommendations, as well, utilizing teleconferences and in-person 

Hill and agency briefing formats. Some highlights of NCD’s FY15 congressional and 

federal agency activity include the following:

 In October 2014, NCD hosted a policy forum in Atlanta, Georgia regarding the 

school-to-prison pipeline for students with disabilities in collaboration with the 

Office of Special Education and Rehabilitative Services (OSERS). 

 In January 2015, NCD released its “Securing the Social Contract: Reforming 

Social Security Disability” report at a congressional briefing that brought together 

a politically diverse panel of policy experts to discuss Social Security reform.

 Every few months throughout FY15, NCD hosted cross-disability stakeholder 

engagement forums with state and federal policymakers regarding the 

implementation of states’ Medicaid managed care programs. NCD held forums in 

Atlanta, GA; Philadelphia, PA; Baton Rouge, LA; Austin, TX; Topeka, KS; and 

Madison, WI. Participants included state Medicaid directors; representatives from 

the Centers for Medicare and Medicaid Services; state Developmental 

Disabilities Councils; Protection and Advocacy centers; Medicaid beneficiaries; 

and managed care providers.

 In July 2015, NCD convened two congressional forums on Social Security. The 

first was geared towards Congressional staff who needed to better understand 

SSDI as reforms were being considered and the second was for a more general 

audience including Congressional staff and community members. The forum 

featured youth with disabilities who receive Social Security benefits who were 

given an opportunity to speak regarding their own experiences, against the 

backdrop of ongoing policy discussions of reforms to the nation’s Social Security 

system.

 In September 2015, NCD staff and former and current Council Members with 

relevant experience on mental health disabilities held a closed-door briefing with 

House Committee on Energy and Commerce Subcommittee on Health staff and 

Rep. Tim Murphy (R-PA) to discuss his “Helping Families in Mental Health Crisis 

Act Legislation” which was going to be before the Subcommittee for a mark-up. 
49

 Internationally, NCD has hosted U.S. State Department delegations from Turkey, 

Jamaica, Liberia, China, Romania, Chile, Honduras, Dominican Republic, 

Morocco, Nepal, Mongolia; Laos, Sri Lanka, Venezuela, Argentina, Vietnam, 

Azerbaijan, Bangladesh and Gambia to discuss NCD’s role and responsibilities. 

In FY 2015, the Chairperson and Executive Director continued to engage in extensive 

outreach to NCD’s federal agency partners. NCD met with colleagues at over 50 

agencies, sub-agencies, and Hill offices to continue partnership conversations and zero 

in on key policy foci of NCD, including the Office of National Drug Control Policy), the 

Pentagon (ADA compliance and international installations), Food and Drug 

Administration (accessible outreach campaign for medications), the Peace Cops 

(increased inclusion of people with disabilities), the Office of Veterans Affairs and the 

Veterans Benefits Administration (disability claims backlog), the Department of Defense 

(disability claims backlog), Joining Forces of the Office of the First Lady at the White 

House (disability claims backlog), Equal Employment Opportunity Commission (School 

to Prison Pipeline), the Office of the Vice President (mental health & gun control), as 

well as our traditional partners of the Departments of Education, Department of Labor,

Health and Human Services, and the Social Security Administration. 

Understanding the critical role NCD plays in bringing a diversity of voices representing 

Americans with disabilities to the White House and the Congress, NCD has continued 

maintaining relationships with non-disability diversity organizations including but not 

limited to the Leadership Conference for Civil and Human Rights, the Human Rights 

Campaign, the Asian American Justice Coalition, the American Civil Liberties Union, the 

National Council of La Raza, and the National Black Justice Coalition. This has resulted 

in the Council ensuring that communities of color are at the table as we discuss critical 

issues but also that feedback from these communities is integrated as NCD determines 

its policy priorities. 

As referenced later in this narrative, NCD also continued its dedicated focus on 

emergency management, closely collaborating with the Federal Emergency 

Management Agency (FEMA) within the U.S. Department of Homeland Security through 

weekly calls with the Director of the Office of Disability Integration and Coordination. 

NCD has also provided updates to the House Homeland Security Committee’s 

Subcommittee on Emergency Preparedness, Response and Communications on this 

collaboration, as well as other critical areas of emergency management, to help inform 

the oversight role of the committee. 

Media & Other Engagement-Reflecting changes to how people prefer to receive

information via ever-changing distribution methods, NCD continues to utilize its 

traditional email distribution listserv for constituents who favor this method of information 

delivery. Approximately 3,000 subscribers receive regular policy and activities updates 

from the agency in this way. 
50

Finally, in keeping with NCD’s strategic plan goal to leverage media more aggressively 

to help brand NCD and help frame national conversations on disability, NCD Members 

and staff were highlighted in numerous state, local, national and international media 

pieces on a broad range of topics.

Highlights of NCD’s media placement in FY15 include:

• In November 2014, NCD’s Public Affairs Specialist was interviewed by USA 

TODAY about the possible effect of the election results on the 57 million 

Americans with Disabilities. USA TODAY is the third largest newspaper in the 

United States with a daily circulation of 1,674,306. A historical overview of 

elected officials with disabilities was a secondary focus of the article. 

• NCD’s Attorney Advisor was quoted by the Associated Press on February 2015 

about parenting with a disability. Stories published and republished by the AP are 

distributed to more than 1,700 newspapers, and more than 5,000 television and 

radio broadcasters. The AP operates 243 news bureaus in 120 countries. NBC’s 

THE TODAY SHOW also referenced NCD’s report and published details of the 

issue on their website including an interview with NCD in March 2015. That 

month, the flagship morning news program averaged 5 million viewers daily. 

• NCD’s Quarterly Meeting hosted by Pittsburgh, PA in May 2015 led to six 

articles before, during and after our visit in the Pittsburgh Post-Gazette 

(circulation: 173,160 Daily; 317,439 Sunday) covering a wide range of topics 

including the impact of the Americans with Disabilities Act, local employment 

initiatives, coverage of our panels and discussions, and an editorial penned by 

former Attorney General Richard Thornburgh as a result of NCD’s visit there. 

• An article co-authored by NCD’s Public Affairs Specialist in May 2014 titled 

“How Misunderstanding Disability Leads to Police Violence” continued to be used 

as source material for subsequent articles and OpEds in the Washington Post, 

the British Broadcasting Company, and the Daily Beast. The article was also 

submitted as a supporting document for proposed legislation under consideration 

by the Alaska State Legislature in 2015. 

These activities, in combination with regular and numerous in-office meetings, including 

with international delegations, demonstrate that NCD has maintained a large impact, 

relative to its size. NCD continues to make strides in being a national voice of the 

disability community, reflective of the community’s wide range of disability types, 

geography, age, and cultural diversity.

Fiscal Year 2016
51

In Fiscal Year 2016, the National Council on Disability (NCD) will work with our federal 

partners and stakeholders to advance the goals of the Americans with Disabilities Act 

(ADA). NCD is committed to approaching its work with an inclusive lens that learns 

about, includes, and respects various perspectives and backgrounds, including multigenerational perspectives, reflected in the disability community. NCD’s policy goals for 

FY 2016 include the following:

 Impact the development and implementation of Medicaid managed care systems 

across the country to ensure they are successful for beneficiaries with 

disabilities;

 Work with congressional staffers toward introduction of and follow-up on federal 

legislation that emphasizes and invests in integrated, individualized supported 

employment and deemphasizes and shifts resources away from segregated, 

subminimum wage employment;

 Work with congressional staffers toward introduction of federal legislation that 

clarifies and safeguards the rights of parents with disabilities; 

Objective 2: Policy Development & Collaboration

NCD contributes to the promotion of successful disability policies in education, 

transportation, emergency preparedness, international disability rights, employment, 

foster youth with disabilities, vocational rehabilitation, livable communities, and crime 

victims with disabilities - to name a few. This section outlines NCD’s activities in this 

area for FY 2015 and what the agency has planned for 2016 and 2017.

FY2015 – Results

In 2015, NCD released Securing the Social Contract: Reforming Social Security’s 

Disability Benefits System http://www.ncd.gov/publications/2015/01292015,

a report examining complex policy in two benefit programs linked to key aspects of the 

ADA—Social Security Disability Insurance (SSDI) and Supplemental Security Income 

(SSI). Recommendations focused primarily on decoupling health care benefits and cash 

benefits eligibility, providing wrap-around health benefits, further examination, planning, 

and gradual phase-in of a revised disability definition for benefits eligibility, management 

proficiency, early intervention, improved federal collaboration efforts, ways to boost 

work incentives, evidence-based practices addressing youth and people with mental 

health needs among vulnerable groups, and state supplemental systems. Current 

budget debates in Congress and with the President have highlighted that our nation 

faces a number of daunting fiscal challenges. According to the 2011 Social Security 

Trustees’ Report, the Social Security Disability Insurance Trust Fund is scheduled to 

become exhausted in 2016. Because of increasing numbers of claims due to the 

economic situation and concerns with potential work disincentives facing both Social 

Security Disability Insurance (SSDI) and Supplemental Security Income (SSI) 

recipients, these programs have been highlighted as in need of reform by policymakers. 
52

As will be covered in Objective 2, NCD has convened multiple congressional briefings 

on this topic and has found support for our recommendations by both House and 

Senate offices as well as politically diverse policy think tanks. 

School to Prison Pipeline

In FY 2015, NCD decided to take a look back its 2003 report Addressing the Needs of 

Youth with Disabilities in the Juvenile Justice System: The Current Status of EvidenceBased Research. In the last year, a number of different efforts have been going on 

around the country looking at best practices in reforming the juvenile justice system to 

improve outcomes for all young people.

With the tremendous body of work tied to this subject area already, the Council did not 

need to reinvent the wheel nor engage in a deep dive about the state of the state. NCD 

worked with the Disability Rights Defense Fund, the HSC Foundation, the Civil Rights 

Project at UCLA and others to develop Breaking the School to Prison Pipeline for Youth 

with Disabilities. This report was intended to build off of the great work of the recent 

report developed by the Council of State Governments and be used as a tool to 

establish a foundation for more focused discussion, tied specifically to potential 

upcoming reauthorizations of IDEA and ESEA.

Education Issue Briefs In Light of Reauthorizations of ESEA and HEA

Given the priorities in Congress of completing the reauthorizations of both the 

Elementary and Secondary Education Act (ESEA) and the Higher Education Act (HEA) 

in the coming session, NCD provided policy principles and recommendations to both 

House and Senate committees working on reauthorization, to promote education 

equality and high expectations for students with disabilities as well as consider 

professional development programs and strategies to support teachers to meet the 

needs of students with disabilities. 

CMS Regional Office Stakeholder Meetings – This project was follow-up to our 

Medicaid Managed Care report and facilitated NCD, local stakeholder and CMS 

Regional Office staff conversations to promote greater dialogue and contact between 

key decision-makers in CMS' Regional Office system and the disability community 

regarding Managed Care waiver applications and dual eligible demonstration 

proposals. In FY 15, NCD held five additional regional forums with HHS regional offices 

regarding Medicaid managed care and the review of state 1115 and 1915(b) (c) waiver 

applications, dual eligible demonstration proposals and relevant Medicaid waiver or 

state plan amendments.

Transportation Update: Where We’ve Gone and What We Know – Investing in 

independence necessarily involves investing in transportation. People with disabilities 

cannot work if they cannot get to the workplace.

In 2005, NCD released a comprehensive transportation report addressing access to 

ground transportation for people with disabilities: The Current State of Transportation for 
53

People with Disabilities in the United States. In FY 2015, NCD looked at progress made 

since 2005 and examined the recommendations made by NCD in the 2005 report to 

identify which recommendations have and have not been addressed successfully, and 

identified what barriers remain for people with disabilities in accessing transportation, 

including rural transportation. Particular emphasis was placed on transportation issues for 

people with disabilities in rural and outlying urban areas; and inner city transit issues –

subways, buses, taxis and issues regarding “silo” transit systems such as para-transit. 

See: http://www.ncd.gov/publications/2015/05042015

Self-Driving Cars: Mapping Access to a Technology Solution- In 2004 NCD issued 

a report, Design for Inclusion, aimed at educating designers and manufacturers about 

the way electronic and information technology (E&IT) intersects with the needs of 

individuals with disabilities, and how designing with access in mind can significantly 

increase the size of targeted markets for E&IT. In 2011, NCD took the next step in 

recognizing the transformative power of technology and innovation, and examined the 

importance of social media and other information technologies in connecting people to 

job opportunities in report The Power of Digital Inclusion. The latest innovations in 

technology are now upon us through the use of autonomous vehicles. Self-Driving Cars: 

Mapping Access to a Technology Revolution explores the emerging revolution in 

automobile technology and the promise it holds for people with disabilities, as well as 

the obstacles the disability community faces to realizing that promise. The report 

examined the current state of the technology, current approaches to regulation, and 

potential technological and policy barriers to full use by people with disabilities, and 

provides recommendations for preventing or eliminating those barriers, including model 

legislative language.

Although experts in the field across all sectors, whether government or industry, agree 

that self-driving cars will evolve through many stages, the fully autonomous vehicles 

needed by many people with disabilities are most likely to appear on our roads 

sometime between 2020 and 2035.Yet the disability community knows better than 

anyone how being involved in planning from day one is critical to a successfully 

accessible product, regardless of how many years in the future it lies. The 

recommendations set forth in this report are intended to ensure people with disabilities 

benefit from and realize the freedom of fully autonomous vehicles. The 

recommendations addressed AV accessibility; funding for research; uniformity of 

requirements across the 50 states that address non-discrimination, privacy, and ethics; 

financing; and inclusion of disability access in future hearing testimony. See: 

http://www.ncd.gov/publications/2015/self-driving-cars-mapping-access-technologyrevolution

Defining and Measuring Home and Community Based Services Quality - Over the 

course of the last several years, considerable energy and effort has been focused on 

the topic of expanding Home and Community Based Services (HCBS) for people with 

disabilities and older adults. Studies have shown that community services are less 

expensive than institutional care and making such a shift could potentially save 
54

Medicaid millions of dollars annually. Additionally, efforts by the Department of Justice’s 

Civil Rights Division to enforce the Supreme Court’s 1999 Olmstead v. L.C. decision 

have also helped to further the shift towards community services. Despite this 

significant progress in terms of state willingness to invest in community support 

infrastructure, considerable tensions remain as to how to define and assess the quality 

of HCBS. 

Additionally, as the Olmstead decision is applied in new contexts, definitions of 

integrated day and employment activities acquire particular relevance.

CMS has recently issued numerous public comment opportunities focusing on this 

particular question, and ongoing deliberations within numerous federal agencies, 

including DOJ, HUD, CMS and the new Administration on Community Living continue to 

work to identify the best ways at ensuring quality measurement infrastructures that are 

truly reflective of community life. NCD issued a report in 2015 that provides a 

meaningful and practical summary of the relevant issues and options available to state 

and federal policymakers with regards to defining and assessing HCBS systems for 

consistency with the goals and intent of the Medicaid HCBS program, compliance with 

the Americans with Disabilities Act, and the ability to meaningfully enhance the quality 

of life of individuals with disabilities and older adults. See: 

http://www.ncd.gov/publications/2015/02242015

Affordable Care Act--NCD has released 3 reports on the Affordable Care Act. The 

purpose of the research was to analyze the impact of the Affordable Care Act (ACA) on 

people with disabilities. ACA is one of the most significant pieces of domestic legislation 

enacted since the 1960s. ACA’s changes to the country’s health care system will affect 

millions of Americans, with a disproportionate impact on people with disabilities. Without 

question, many provisions of ACA will result in significant improvements in health care 

access for people with disabilities. On the other hand, as they implement ACA’s favorable 

provisions, federal and state policymakers may not use approaches calculated to achieve 

the maximum possible gains for people with disabilities. Moreover, ACA’s new initiatives 

create new dangers. 

The decisions of federal and state policymakers as well as private sector entities (such 

as insurers and providers) will greatly shape the fate of people with disabilities under 

ACA. ACA implementation is at a critical point, a time to take stock of what has already 

happened and to identify the future choices that will most significantly affect people with 

disabilities. 

The three reports can be found here: 

http://www.ncd.gov/publications/2016/implementing-affordable-care-act-aca-roadmappeople-disabilities

http://www.ncd.gov/publications/2016/impact-affordable-care-act-people-disabilities2015-status-report
55

http://www.ncd.gov/publications/2016/monitoring-and-enforcing-affordable-care-actpeople-disabilities

ADA@25 Progress Report -- In our work to revise the format of the Annual Progress 

report to make it more user-friendly for our varied stakeholders, including Members of 

Congress and their staff, in 2015, NCD produced, with the assistance of a contractor 

and local stakeholders, a five state examination of progress made in implementing the 

goals of the ADA in the past 25 years. State stakeholders were asked to identify targets 

and goals to be achieved by the 30th ADA Anniversary to measure continuing and future 

implementation efforts. These metrics will be utilized by the Council in meeting our 

statutory obligation to inform the President and Congress about annual progress. We 

also envisioned this as a way to make the Progress Report more valuable to our 

stakeholders and an actual tool that they can use in their work at all levels of 

government. See: http://www.ncd.gov/progress_reports/ncd-progress-report-celebrates25-years-ada-envisions-next-25

Police Violence and the Disability Community-- As in the case with NCD’s work on 

the civil rights of parents with disabilities, from time to time issues arise from the 

grassroots that the Council is asked to weigh in on. This has been the case as it relates 

to police violence against people with disabilities. Being mindful that a majority of police 

interactions with the disability community end positively, the Council knows that law 

enforcement struggles with how to engage with the broader community, as this is an 

issue that goes beyond mental health. In this past year NCD has been asked to 

participate in a series of meeting of the White House Task Force on 21st century policing 

and meetings with the COPS office at the U.S Department of Justice and the Domestic 

Policy Council to offer guidance on data collection, community engagement, and 

accountability measures.

FY2016-Planned Activities

Forum on Police Violence and the Disability Community

NCD hopes to build on its’ ongoing advising of the White House Task Force on 21st

century policing by pulling together a meeting of the disability community, broader civil 

rights colleagues, and law enforcement organizations to talk about how to improve the 

engagement between. 

Self-Driving Cars: Mapping Access to a Technology Solution

NCD will be engaging in discussions with partners in private industry including Google, 

Mercedes Benz, and others to talk about the accessibility issues tied to people with 

disabilities accessing this exciting technology. The Council will also be setting up 

briefings with senior officials at the Department of Transportation and relevant Hill 

offices on the recommendations laid out in the report. 

ELL & IDEA
56

Research indicates that students of color with limited use of English sometimes get 

mislabeled as disabled rather than receive appropriate services as English Language 

Learners. However, there are students who are both students with disabilities and 

English Language Learners. The purpose of this project would be to look into what are 

the challenges facing this population and what are the barriers in accessing programs 

and services that could meet their needs, and what (if any) best practices exist in 

ensuring their academic, social, and occupational success. This would also look at how 

Centers for Independent Living, Protection and Advocacy Organizations, Parent 

Training and Information Centers, engage with families of children with disabilities who 

also have limited English proficiency. This project would include formal 

recommendations for inclusion in upcoming reauthorizations of IDEA and ESEA. 

Reimagining the Annual Report to Progress—The State of the Disability Union

As a follow up to the 2015 Annual Report to Congress, NCD will continue to reimagine 

its Progress Report to increase its value to the general public while at the same time 

highlighting groundbreaking work the Council is engaging in to improve the lives of 

people with disabilities. The 2016 Report will be focused on technology as a right, and 

not a privilege. Based on feedback from the disability community, we’ve started 

rethinking how to better market this report as a “State of the Disability Union” to better 

align the content with relevant branding. 

Social Media Dialogue on Voting

With 2016 being an election year, and building off of NCD’s existing body of work tied to 

the voting rights of people with disabilities, the Council will utilize its social media 

capacity and host 3 dialogues tied to ongoing physical barriers, attitudes, technological 

gaps, legislative hurdles, and polling place practices encountered by voters with 

disabilities. 

Congressional Forums

NCD has made use of its statutory authority to receive testimony by hosting 

congressional forums on the topics of the federal budget, voting, and parenting rights. In 

FY16, the Council intends to continue utilizing this authority to host at least one 

congressional forum, likely tied to the topic of one of its recent reports, taking into 

consideration the interests of NCD’s stakeholders and the focus of Congress at the 

time. 

White House Forum on Parenting with a Disability – As mentioned earlier, the 

Council continues to receive significant interest from Federal and State legislators, 

community based organization (disability and non-disability), and the general public 

about its work on the Civil Rights of Parents with Disabilities. NCD is looking to 

convene a forum on this topic-- to provide a venue for the necessary key stakeholders 

(parents with disabilities, federal agencies, advocates, members of Congress and their 

staff, service providers, and researchers) to convene and begin focusing the necessary 

attention this issue so rightly deserves. The conference would attempt to answer 

several questions of prominent concern such as: what actions have been taken on the 
57

state and federal level to address discrimination against parents with disabilities and 

their children – what are the barriers and facilitators; what promising practices and/or 

state initiatives have been implemented to support parents with disabilities and their 

children since the release of NCD’s report; and what progress has been made on 

NCD’s report recommendations and what more needs to be done to advance and 

promote the rights of parents with disabilities and their children. In addition, the 

conference will break the report out into key topics including, but not limited to child 

custody, foster care and adoption.

Small Business Administration 8(a) eligibility

The Council is working with the Small Business Administration in the hope that the SBA 

will make a policy change to include people will be disabilities in the presumed group for 

8(a) eligibility. Self-employment is one of the prime employment strategies people with 

disabilities use to gain independence. 

Accessible Drug Labeling

Pursuant to NCD’s responsibilities under the Food and Drug Administration Innovation 

and Safety Act (FDASIA) to conduct public awareness activities about best practices for 

making information on prescription drug container labels accessible to people who are 

blind or visually impaired, NCD will develop a print brochure on the best practices and 

do a mass mailing of it to U.S. pharmacies in partnership with the Assistant 

Commissioner for the Office of Women’s Health at the Food and Drug Administration. 

Utilizing the skills and experiences of one of its newest Council Members, NCD will also 

create a radio public service announcement (PSA) about accessible drug container 

labeling, as well, and seek nationwide placement of the radio PSA. Finally, NCD will 

continue to disseminate news of any industry progress toward implementation of the 

best practices over its listserv and social media channels. 

FY2017-Objectives

The employment of people with disabilities remains staggeringly low. The focus for 

FY17’s policy work will be on employment, and will potentially include the following 

policy areas: 

The Accessibility of Emerging Technologies In our 2011 Digital Inclusion report, we 

noted the nexus between accessible digital technology and social media on the 

employment of people with disabilities and NCD first proposed the development of a 

technology bill of rights in its 2011 Annual Progress Report. We recommended 

Congress enact a comprehensive bill for people with disabilities to clearly establish that 

manufacturers create accessible user interfaces for all products; authorize the U.S. 

Access Board to establish uniform technology access standards; and provide for 

effective enforcement mechanisms. NCD wants to build on this recommendation in 

FY17 and undertake a “futures studies” on the impact of inclusively designed digital 
58

technologies for people with disabilities. This would be a visions paper applying the 

futures studies approach to outline strategies to foster an inclusive, digitally driven 

futures for people with disabilities.

Workforce Investment and Opportunity Act (WIOA) – WIOA will have been in place 

for 3 years in 2017. NCD plans to develop a series of briefs regarding the full 

implementation of the employment provisions WIOA. 

Implementation of Section 503 - Section 503 of the Rehabilitation Act of 1973, as 

amended, prohibits federal contractors and subcontractors from discriminating in 

employment against individuals with disabilities, and requires these employers to take 

affirmative action to recruit, hire, promote, and retain people with disabilities. The new 

rule strengthens the affirmative action provisions of the regulations to aid contractors in 

their efforts to recruit and hire people with disabilities, and improve job opportunities. 

The new rule also makes changes to the nondiscrimination provisions of the regulations 

to bring them into compliance with the ADA Amendments Act of 2008. The new Section 

503 regulations became effective on March 24, 2014. NCD would like to assess the 

implementation of Section 503 on its three year anniversary.

Progress Report – NCD will issue its statutorily required annual progress report, but 

will focus its efforts on addressing employment issues. 

Outside of the specific employment context, NCD will continue its other areas of 

focus in the following ways: 

Guardianship – Despite reforms that gained traction in the 1980’s which provided 

some procedural protections to individuals facing guardianship, including due process 

requirements, the right to legal representation and the possibility of limited guardianship, 

somewhere between 1.5 million and 3 million adults are under guardianship, in 

approximately 90% of those cases the guardianship is plenary (all legal rights removed) 

and in too many cases the reality is that the fundamental and basic right to make 

decisions for oneself is removed “with all the procedural rigor of processing a traffic 

ticket.” Article 12 of the CRPD says that the right of legal capacity shall be enjoyed 

equally by all persons, without regard to disability. Countries that have signed the CRPD 

must revamp their guardianship laws to provide alternatives to guardianship such as 

supported decision-making, which provides support to individuals whose cognitive, 

intellectual or mental health disabilities impair their ability to make decisions without 

removing the right to make decisions altogether. Even if the U.S. signs the CRPD, the 

principles of Federalism will prevent these state guardianship laws from being impacted 

by this international treaty. Guardianship represents a threat to the individual rights of 

persons with disabilities and undermines the goals of the ADA and Olmstead. 

Furthermore, there is growing evidence that individuals under guardianship are 

frequently the victims of abuse, neglect and exploitation by the very guardians 

appointed to “protect” them. Finally, individuals under guardianship are often subjected 

to overly restrictive placements that violate the spirit of Olmstead. The Council will 
59

undertake a rigorous study of adult guardianship and develop principles that will guide 

reform as it has done in other areas such as the recent groundbreaking report on 

parenting. 

Civil Rights of Parenting with Disabilities– NCD will continue its focus on the 

parenting rights of people with disabilities, zooming in on specific communities within 

what we categorize as “parents” who are often not actively included in the discussion of 

parenting rights, i.e. Fathers with disabilities; Native Americans/American Indians with 

Disabilities; Grandparents with disabilities. 

Mental Health and Higher Education – building on NCD’s previous higher education 

work in FY16, NCD will develop a report on sexual assault on campuses/violence 

against students on campuses. 

Foreign Policy – Five years will have passed since NCD’s last report regarding foreign 

assistance and ten years since its 2007 foreign policy and disability report. NCD will 

review which recommendations from its foreign policy portfolio remain outstanding in 

2017, and develop a roadmap for implementation of the remaining recommendations. 
60

Message from the Executive Director

I am pleased to report that the National Council on Disability earned an unqualified audit 

opinion on its consolidated financial statements. We have spent much of FY2015

advancing controls over the integrity and security of our financial and administrative 

operations and being proactive to any potential issues. 

Following the close of FY2015, we continue to streamline our systems to ensure efficient 

and documented processing of invoices and vouchers among our Administration and 

Finance team members. The goal of this is twofold: to create transparency and to ensure 

every team member is aware of his or her and others’ responsibilities and who the 

necessary back-ups are. We continue to maintain regular communications among

financial staff, the Chairperson, Executive Director, and finance Council Member lead are 

essential to providing the level of transparency that ensures continuity of operations. We 

continue to work to ensure NCD’s Information Technology systems and equipment 

include the formulation of appropriate procedures and controls throughout. In sum, our 

goal, as detailed in our Management Letter Comments, is to increase the transparency, 

accountability, and reliability of our financial and operations systems as we move through 

FY2016. 

Finally, I want to take this opportunity to acknowledge the efforts of the Council and the 

entire staff that made our financial management a priority during FY 2015. We are all 

dedicated to ensuring the development of stronger controls in the future to maintain our 

commitment to quality financial management.

Rebecca Cokley

Executive Director
61

Appendix A – Listing of Abbreviations and Acronyms

ADA Americans with Disabilities Act of 1990, as amended

AICPA American Institute of Certified Public Accountants

ATDA Accountability of Tax Dollars Act of 2002

CFO Chief Financial Officer

CFR Code of Federal Regulations

CSRS Civil Service Retirement System

DOL Department of Labor

ED Executive Director

ESEA Elementary and Secondary Education Act

FASAB Federal Accounting Standards Advisory Board

FBWT Fund Balance with Treasury

FECA Federal Employees Compensation Act

FERS Federal Employees’ Retirement System

FFMIA Federal Financial Management Improvement Act

FICA Federal Insurance Contribution Act

FISMA Federal Information Security Management Act

FMFIA Federal Managers’ Financial Integrity Act

FOIA Freedom of Information Act

FTE Full-time Equivalent

FY Fiscal Year

GAAP Generally Accepted Accounting Principles

GAO Government Accountability Office

GPRA Government Performance and Results Act

GSA General Services Administration

IPIA Improper Payments Information Act

IT Information Technology

MD&A Management’s Discussion and Analysis

NCD National Council on Disability

NCLBA No Child Left Behind Act reauthorization

OMB Office of Management and Budget

OPM Office of Personnel Management

PP&E Property, Plant and Equipment

PAR Performance and Accountability Report

SAS Statement on Auditing Standards

SBR Statement of Budgetary Resources

SFFAS Statement of Federal Financial Accounting Standards

SNC Statement of Net Cost

TSP Thrift Savings Plan

UDO Undelivered Orders

USC United States Code