All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
Assistance Listing Number 93.550 – Transitional Living for Homeless Youth
U.S. Department of Health and Human Services
Criteria
Federal program requirements require the grant recipient agency to retain information sufficient to support the costs for which it has requested reimbursement. Information should be sufficient to support the allowability of the cost under the federal program and that the costs have not been utilized under a separate federal program.
Condition
Expenses for the transitional living program are not segregated to an individual cost center, but rather recorded within a broader program budget. Monthly, the Organization’s billing department manually determines costs specifically associated with the transitional living program. However, these calculations were not maintained and staff were unable to recreate the supporting schedules for the amounts billed for non-payroll related costs.
Cause
Internal processes of the billing department did not require staff to retain schedules for the amounts billed. Turnover within the department since year end resulted in new staff assigned to the grant being unable to recreate the detail prepared by their predecessor.
Effect
The Organization is unable to support non-payroll costs reimbursed under the grant during the fiscal year ended June 30, 2023, totaling approximately $167,000.
Recommendation
Billing methodologies should be documented within a centralized location so as to allow other staff members to access and review the methodologies. Support should be retained for all balances requested for reimbursement.
Assistance Listing Number 93.550 – Transitional Living for Homeless Youth
U.S. Department of Health and Human Services
Criteria
Federal program requirements require the grant recipient to submit semi-annual and annual performance and financial reports to the grantor within 30 and 90 days of the end of the reporting period.
Condition
For the one semi-annual financial report selected for testing, the report was never filed with the grantor agency.
Cause
A comprehensive schedule of grant reporting requirements is not retained by the Organization. The Organization does not have a mechanism to allow senior management to review grant reports submitted and those remaining to be submitted.
Effect
The Organization did not comply with the semi-annual reporting requirement of the grant award.
Recommendation
Management should investigate opportunities to develop a comprehensive schedule of grant financial reporting requirements. Management should delegate responsibilities for completing these reports to appropriate personnel and monitor the completeness of the assignments.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
All Federal Programs
Criteria
The schedule of expenditures of federal awards (SEFA) must include all expenditures of federal awards during the year under audit, along with other identifying information.
Condition
The SEFA prepared by the Organization’s staff required significant adjustments and additions by the auditor in order to properly recognize all federal award expenditures.
Cause
Staff responsible for maintaining the SEFA may lack the training necessary to ensure its completeness and accuracy. The SEFA was not reviewed by senior members of the finance team after its preparation.
Effect
The internally prepared SEFA was inaccurate and required correction in order to remain compliant with federal requirements.
Recommendation
Additional training may be necessary for the staff responsible for maintaining the SEFA. Processes should be established to identify unique or new federal awards throughout the year. The SEFA should be reviewed and approved by senior finance staff prior to its completion.
Assistance Listing Number 93.550 – Transitional Living for Homeless Youth
U.S. Department of Health and Human Services
Criteria
Federal program requirements require the grant recipient agency to retain information sufficient to support the costs for which it has requested reimbursement. Information should be sufficient to support the allowability of the cost under the federal program and that the costs have not been utilized under a separate federal program.
Condition
Expenses for the transitional living program are not segregated to an individual cost center, but rather recorded within a broader program budget. Monthly, the Organization’s billing department manually determines costs specifically associated with the transitional living program. However, these calculations were not maintained and staff were unable to recreate the supporting schedules for the amounts billed for non-payroll related costs.
Cause
Internal processes of the billing department did not require staff to retain schedules for the amounts billed. Turnover within the department since year end resulted in new staff assigned to the grant being unable to recreate the detail prepared by their predecessor.
Effect
The Organization is unable to support non-payroll costs reimbursed under the grant during the fiscal year ended June 30, 2023, totaling approximately $167,000.
Recommendation
Billing methodologies should be documented within a centralized location so as to allow other staff members to access and review the methodologies. Support should be retained for all balances requested for reimbursement.
Assistance Listing Number 93.550 – Transitional Living for Homeless Youth
U.S. Department of Health and Human Services
Criteria
Federal program requirements require the grant recipient to submit semi-annual and annual performance and financial reports to the grantor within 30 and 90 days of the end of the reporting period.
Condition
For the one semi-annual financial report selected for testing, the report was never filed with the grantor agency.
Cause
A comprehensive schedule of grant reporting requirements is not retained by the Organization. The Organization does not have a mechanism to allow senior management to review grant reports submitted and those remaining to be submitted.
Effect
The Organization did not comply with the semi-annual reporting requirement of the grant award.
Recommendation
Management should investigate opportunities to develop a comprehensive schedule of grant financial reporting requirements. Management should delegate responsibilities for completing these reports to appropriate personnel and monitor the completeness of the assignments.