Audit 407657

Criteria: The auditee is responsible for preparing an accurate schedule of expenditures of federal awards (SEFA) in accordance with the Uniform Guidance. Condition: WWHT’s draft schedule of expenditures of federal awards incorrectly omitted approximately $3 million in federal awards. Context: The Organization received significant new federal awards that were passed through to other entities. Cause: Lack of adequate controls over preparation of the SEFA. Effect: Lack of adequate controls over preparation of the schedule of expenditures of federal awards could result in errors in the major program selection for audit. Recommendation: We recommend the Organization improve internal controls over reporting to ensure it appropriately identifies all expenditures of federal awards for inclusion on the SEFA. Views of responsible officials: We agree with this finding. The proper recording of all grants passed through WWHT will be identified upon the signing of the grant agreement to ensure which party is responsible for reporting of Federal awards. The SEFA will be created after confirmation that all Federal grants have been recorded.