Audit 43615

Criteria: The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: ?The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502.? Condition: The total federal expenditures initially reported in the SEFA totaled $1,614,338. However, further examination determined an additional major program with $1,321,287 in federal funds from another federal pass-through grant should have been reported within the SEFA, increasing the SEFA in total. Cause: The School?s controls did not operate as designed to ensure the proper preparation and review of the SEFA included all direct and pass-through awards. Effect or potential effect: The SEFA was not fairly presented, in all material respects, in relation to the basic statements taken as a whole. Questioned costs: None Context: This is a condition identified based upon our review of the School?s compliance with specified requirements. The prevalence of this finding is detailed in the condition section above. Repeat finding: This is a repeat finding Recommendation: We recommend that the School review its policies and procedures to ensure that federal expenditures are correctly reported on the SEFA by ensuring program personnel review the SEFA awards for completeness prior to release to the auditors. View of responsible officials: The Organization?s management agrees with the finding and recommendation. Management of the Organization has developed a corrective action plan to address this finding.

Criteria: The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: ?The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502.? Condition: The total federal expenditures initially reported in the SEFA totaled $1,614,338. However, further examination determined an additional major program with $1,321,287 in federal funds from another federal pass-through grant should have been reported within the SEFA, increasing the SEFA in total. Cause: The School?s controls did not operate as designed to ensure the proper preparation and review of the SEFA included all direct and pass-through awards. Effect or potential effect: The SEFA was not fairly presented, in all material respects, in relation to the basic statements taken as a whole. Questioned costs: None Context: This is a condition identified based upon our review of the School?s compliance with specified requirements. The prevalence of this finding is detailed in the condition section above. Repeat finding: This is a repeat finding Recommendation: We recommend that the School review its policies and procedures to ensure that federal expenditures are correctly reported on the SEFA by ensuring program personnel review the SEFA awards for completeness prior to release to the auditors. View of responsible officials: The Organization?s management agrees with the finding and recommendation. Management of the Organization has developed a corrective action plan to address this finding.

Criteria: The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: ?The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502.? Condition: The total federal expenditures initially reported in the SEFA totaled $1,614,338. However, further examination determined an additional major program with $1,321,287 in federal funds from another federal pass-through grant should have been reported within the SEFA, increasing the SEFA in total. Cause: The School?s controls did not operate as designed to ensure the proper preparation and review of the SEFA included all direct and pass-through awards. Effect or potential effect: The SEFA was not fairly presented, in all material respects, in relation to the basic statements taken as a whole. Questioned costs: None Context: This is a condition identified based upon our review of the School?s compliance with specified requirements. The prevalence of this finding is detailed in the condition section above. Repeat finding: This is a repeat finding Recommendation: We recommend that the School review its policies and procedures to ensure that federal expenditures are correctly reported on the SEFA by ensuring program personnel review the SEFA awards for completeness prior to release to the auditors. View of responsible officials: The Organization?s management agrees with the finding and recommendation. Management of the Organization has developed a corrective action plan to address this finding.

Criteria: The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: ?The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502.? Condition: The total federal expenditures initially reported in the SEFA totaled $1,614,338. However, further examination determined an additional major program with $1,321,287 in federal funds from another federal pass-through grant should have been reported within the SEFA, increasing the SEFA in total. Cause: The School?s controls did not operate as designed to ensure the proper preparation and review of the SEFA included all direct and pass-through awards. Effect or potential effect: The SEFA was not fairly presented, in all material respects, in relation to the basic statements taken as a whole. Questioned costs: None Context: This is a condition identified based upon our review of the School?s compliance with specified requirements. The prevalence of this finding is detailed in the condition section above. Repeat finding: This is a repeat finding Recommendation: We recommend that the School review its policies and procedures to ensure that federal expenditures are correctly reported on the SEFA by ensuring program personnel review the SEFA awards for completeness prior to release to the auditors. View of responsible officials: The Organization?s management agrees with the finding and recommendation. Management of the Organization has developed a corrective action plan to address this finding.