Finding 2024-002 Significant Deficiency, Inaccurate Schedule Of Expenditures Of Federal Awards Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of the Schedule of Expenditures of Federal Awards (the SEFA). 2 CFR Section 200.100 identifies the required elements of the SEFA, and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. The City is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The schedule was inaccurate, which led to two errors in the reporting of federal awards. The City did not include federal programs in the amount of $87,605, and the schedule also improperly identified one program with the incorrect assistance listing number, the result of which excluded expenditures from a major program. Cause: The personnel responsible for the preparer and reviewer functions for the grant tracking and reporting process for the year are new to the role and therefore did not have a full understanding of all grant programs and related reporting. This resulted in the errors noted above. Effect: As a result of the errors, the SEFA that was originally presented was incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: N/A Recommendation: The City should strengthen its internal controls by implementing additional review processes of its grant programs to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: The City agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Significant Deficiency: Schedule of Expenditures of Federal Awards (SEFA) - Control Finding Criteria Or Specific Requirement: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of the SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. The County is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was understated by a construction invoice that was not accrued as of year-end. A portion of those expenditures were included under a federal grant program. Cause: Management internal control process did not function properly in this instance to ensure an accurate SEFA. Effect: The possibility exists that errors within the SEFA could become material to the financial statements or result in an incorrect major program determination or incomplete testing of a major program. Questioned Costs: Not applicable Context: A sufficient review of the federal expenditure accruals did not occur so that an error to the SEFA report were not detected by management. Identification As A Repeat Finding: N/A Recommendation: We recommend that the County strengthen the processes within the internal control framework surrounding the review of year-end accruals for federal grant programs to ensure that all federal expenditures are complete and included in the correct period’s SEFA. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding.
Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA, and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. The County is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate. The County also did not report a program with total expenditures of $158,137. Cause: The County did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Effect: As a result of the errors, the initial SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: N/A Recommendation: The County should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects all federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Significant Deficiency: Schedule of Expenditures of Federal Awards (SEFA) - Control Finding Criteria Or Specific Requirement: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of the SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. The County is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was understated by a construction invoice that was not accrued as of year-end. A portion of those expenditures were included under a federal grant program. Cause: Management internal control process did not function properly in this instance to ensure an accurate SEFA. Effect: The possibility exists that errors within the SEFA could become material to the financial statements or result in an incorrect major program determination or incomplete testing of a major program. Questioned Costs: Not applicable Context: A sufficient review of the federal expenditure accruals did not occur so that an error to the SEFA report were not detected by management. Identification As A Repeat Finding: N/A Recommendation: We recommend that the County strengthen the processes within the internal control framework surrounding the review of year-end accruals for federal grant programs to ensure that all federal expenditures are complete and included in the correct period’s SEFA. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding.
Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA, and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. The County is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate. The County also did not report a program with total expenditures of $158,137. Cause: The County did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Effect: As a result of the errors, the initial SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: N/A Recommendation: The County should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects all federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2023-001 Material Weakness: Schedule of Expenditures of Federal Awards (SEFA) – Control Finding Criteria Or Specific Requirement: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of the SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Southwest Organizing Project (the Project) is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and contained inaccurate assistance listing numbers. Additionally, federal programs were excluded from the SEFA in error and federal expenditures included unallowable amounts. As a result, while not material to the financial statements, the SFEA required material adjustments during the audit process. Cause: Management does not have an internal control process in place to ensure an accurate SEFA. Effect: The possibility exists that errors within the SEFA could become material to the financial statements or result in an incorrect major program determination. Questioned Costs: Not applicable Context: A sufficient review of the SEFA did not occur so errors were not detected by management. Identification As A Repeat Finding: N/A Recommendation: The Project should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: An adequate system of internal controls will be put in place by the end of fiscal year 2024. To ensure SEFA will include accurate assisting listing numbers and accurate inclusion of all federal programs. Allowable and unallowable costs will be reviewed to ensure accurate federal expenditure reporting. Management will perform an exhaustive review of all grants to close out the fiscal year in preparation for the audit process. In addition to these, SWOP will work with a consultant to provide necessary training of finance personnel.
Finding 2023-001 Material Weakness: Schedule of Expenditures of Federal Awards (SEFA) – Control Finding Criteria Or Specific Requirement: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of the SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Southwest Organizing Project (the Project) is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and contained inaccurate assistance listing numbers. Additionally, federal programs were excluded from the SEFA in error and federal expenditures included unallowable amounts. As a result, while not material to the financial statements, the SFEA required material adjustments during the audit process. Cause: Management does not have an internal control process in place to ensure an accurate SEFA. Effect: The possibility exists that errors within the SEFA could become material to the financial statements or result in an incorrect major program determination. Questioned Costs: Not applicable Context: A sufficient review of the SEFA did not occur so errors were not detected by management. Identification As A Repeat Finding: N/A Recommendation: The Project should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: An adequate system of internal controls will be put in place by the end of fiscal year 2024. To ensure SEFA will include accurate assisting listing numbers and accurate inclusion of all federal programs. Allowable and unallowable costs will be reviewed to ensure accurate federal expenditure reporting. Management will perform an exhaustive review of all grants to close out the fiscal year in preparation for the audit process. In addition to these, SWOP will work with a consultant to provide necessary training of finance personnel.
Finding 2023-001 Material Weakness: Schedule of Expenditures of Federal Awards (SEFA) – Control Finding Criteria Or Specific Requirement: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of the SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Southwest Organizing Project (the Project) is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and contained inaccurate assistance listing numbers. Additionally, federal programs were excluded from the SEFA in error and federal expenditures included unallowable amounts. As a result, while not material to the financial statements, the SFEA required material adjustments during the audit process. Cause: Management does not have an internal control process in place to ensure an accurate SEFA. Effect: The possibility exists that errors within the SEFA could become material to the financial statements or result in an incorrect major program determination. Questioned Costs: Not applicable Context: A sufficient review of the SEFA did not occur so errors were not detected by management. Identification As A Repeat Finding: N/A Recommendation: The Project should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: An adequate system of internal controls will be put in place by the end of fiscal year 2024. To ensure SEFA will include accurate assisting listing numbers and accurate inclusion of all federal programs. Allowable and unallowable costs will be reviewed to ensure accurate federal expenditure reporting. Management will perform an exhaustive review of all grants to close out the fiscal year in preparation for the audit process. In addition to these, SWOP will work with a consultant to provide necessary training of finance personnel.
Finding 2023-001 Material Weakness: Schedule of Expenditures of Federal Awards (SEFA) – Control Finding Criteria Or Specific Requirement: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of the SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Southwest Organizing Project (the Project) is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and contained inaccurate assistance listing numbers. Additionally, federal programs were excluded from the SEFA in error and federal expenditures included unallowable amounts. As a result, while not material to the financial statements, the SFEA required material adjustments during the audit process. Cause: Management does not have an internal control process in place to ensure an accurate SEFA. Effect: The possibility exists that errors within the SEFA could become material to the financial statements or result in an incorrect major program determination. Questioned Costs: Not applicable Context: A sufficient review of the SEFA did not occur so errors were not detected by management. Identification As A Repeat Finding: N/A Recommendation: The Project should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: An adequate system of internal controls will be put in place by the end of fiscal year 2024. To ensure SEFA will include accurate assisting listing numbers and accurate inclusion of all federal programs. Allowable and unallowable costs will be reviewed to ensure accurate federal expenditure reporting. Management will perform an exhaustive review of all grants to close out the fiscal year in preparation for the audit process. In addition to these, SWOP will work with a consultant to provide necessary training of finance personnel.
Finding 2023-001 Material Weakness: Schedule of Expenditures of Federal Awards (SEFA) – Control Finding Criteria Or Specific Requirement: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of the SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Southwest Organizing Project (the Project) is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and contained inaccurate assistance listing numbers. Additionally, federal programs were excluded from the SEFA in error and federal expenditures included unallowable amounts. As a result, while not material to the financial statements, the SFEA required material adjustments during the audit process. Cause: Management does not have an internal control process in place to ensure an accurate SEFA. Effect: The possibility exists that errors within the SEFA could become material to the financial statements or result in an incorrect major program determination. Questioned Costs: Not applicable Context: A sufficient review of the SEFA did not occur so errors were not detected by management. Identification As A Repeat Finding: N/A Recommendation: The Project should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: An adequate system of internal controls will be put in place by the end of fiscal year 2024. To ensure SEFA will include accurate assisting listing numbers and accurate inclusion of all federal programs. Allowable and unallowable costs will be reviewed to ensure accurate federal expenditure reporting. Management will perform an exhaustive review of all grants to close out the fiscal year in preparation for the audit process. In addition to these, SWOP will work with a consultant to provide necessary training of finance personnel.
Finding 2023-001 Material Weakness: Schedule of Expenditures of Federal Awards (SEFA) – Control Finding Criteria Or Specific Requirement: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of the SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Southwest Organizing Project (the Project) is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and contained inaccurate assistance listing numbers. Additionally, federal programs were excluded from the SEFA in error and federal expenditures included unallowable amounts. As a result, while not material to the financial statements, the SFEA required material adjustments during the audit process. Cause: Management does not have an internal control process in place to ensure an accurate SEFA. Effect: The possibility exists that errors within the SEFA could become material to the financial statements or result in an incorrect major program determination. Questioned Costs: Not applicable Context: A sufficient review of the SEFA did not occur so errors were not detected by management. Identification As A Repeat Finding: N/A Recommendation: The Project should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: An adequate system of internal controls will be put in place by the end of fiscal year 2024. To ensure SEFA will include accurate assisting listing numbers and accurate inclusion of all federal programs. Allowable and unallowable costs will be reviewed to ensure accurate federal expenditure reporting. Management will perform an exhaustive review of all grants to close out the fiscal year in preparation for the audit process. In addition to these, SWOP will work with a consultant to provide necessary training of finance personnel.
Finding 2023-001 Material Weakness: Schedule of Expenditures of Federal Awards (SEFA) – Control Finding Criteria Or Specific Requirement: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of the SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Southwest Organizing Project (the Project) is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and contained inaccurate assistance listing numbers. Additionally, federal programs were excluded from the SEFA in error and federal expenditures included unallowable amounts. As a result, while not material to the financial statements, the SFEA required material adjustments during the audit process. Cause: Management does not have an internal control process in place to ensure an accurate SEFA. Effect: The possibility exists that errors within the SEFA could become material to the financial statements or result in an incorrect major program determination. Questioned Costs: Not applicable Context: A sufficient review of the SEFA did not occur so errors were not detected by management. Identification As A Repeat Finding: N/A Recommendation: The Project should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: An adequate system of internal controls will be put in place by the end of fiscal year 2024. To ensure SEFA will include accurate assisting listing numbers and accurate inclusion of all federal programs. Allowable and unallowable costs will be reviewed to ensure accurate federal expenditure reporting. Management will perform an exhaustive review of all grants to close out the fiscal year in preparation for the audit process. In addition to these, SWOP will work with a consultant to provide necessary training of finance personnel.
Finding 2023-001 Material Weakness: Schedule of Expenditures of Federal Awards (SEFA) – Control Finding Criteria Or Specific Requirement: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of the SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Southwest Organizing Project (the Project) is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and contained inaccurate assistance listing numbers. Additionally, federal programs were excluded from the SEFA in error and federal expenditures included unallowable amounts. As a result, while not material to the financial statements, the SFEA required material adjustments during the audit process. Cause: Management does not have an internal control process in place to ensure an accurate SEFA. Effect: The possibility exists that errors within the SEFA could become material to the financial statements or result in an incorrect major program determination. Questioned Costs: Not applicable Context: A sufficient review of the SEFA did not occur so errors were not detected by management. Identification As A Repeat Finding: N/A Recommendation: The Project should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: An adequate system of internal controls will be put in place by the end of fiscal year 2024. To ensure SEFA will include accurate assisting listing numbers and accurate inclusion of all federal programs. Allowable and unallowable costs will be reviewed to ensure accurate federal expenditure reporting. Management will perform an exhaustive review of all grants to close out the fiscal year in preparation for the audit process. In addition to these, SWOP will work with a consultant to provide necessary training of finance personnel.
Finding 2023-001 Material Weakness: Schedule of Expenditures of Federal Awards (SEFA) – Control Finding Criteria Or Specific Requirement: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of the SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Southwest Organizing Project (the Project) is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and contained inaccurate assistance listing numbers. Additionally, federal programs were excluded from the SEFA in error and federal expenditures included unallowable amounts. As a result, while not material to the financial statements, the SFEA required material adjustments during the audit process. Cause: Management does not have an internal control process in place to ensure an accurate SEFA. Effect: The possibility exists that errors within the SEFA could become material to the financial statements or result in an incorrect major program determination. Questioned Costs: Not applicable Context: A sufficient review of the SEFA did not occur so errors were not detected by management. Identification As A Repeat Finding: N/A Recommendation: The Project should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: An adequate system of internal controls will be put in place by the end of fiscal year 2024. To ensure SEFA will include accurate assisting listing numbers and accurate inclusion of all federal programs. Allowable and unallowable costs will be reviewed to ensure accurate federal expenditure reporting. Management will perform an exhaustive review of all grants to close out the fiscal year in preparation for the audit process. In addition to these, SWOP will work with a consultant to provide necessary training of finance personnel.
Finding 2023-001 Material Weakness: Schedule of Expenditures of Federal Awards (SEFA) – Control Finding Criteria Or Specific Requirement: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of the SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Southwest Organizing Project (the Project) is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and contained inaccurate assistance listing numbers. Additionally, federal programs were excluded from the SEFA in error and federal expenditures included unallowable amounts. As a result, while not material to the financial statements, the SFEA required material adjustments during the audit process. Cause: Management does not have an internal control process in place to ensure an accurate SEFA. Effect: The possibility exists that errors within the SEFA could become material to the financial statements or result in an incorrect major program determination. Questioned Costs: Not applicable Context: A sufficient review of the SEFA did not occur so errors were not detected by management. Identification As A Repeat Finding: N/A Recommendation: The Project should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: An adequate system of internal controls will be put in place by the end of fiscal year 2024. To ensure SEFA will include accurate assisting listing numbers and accurate inclusion of all federal programs. Allowable and unallowable costs will be reviewed to ensure accurate federal expenditure reporting. Management will perform an exhaustive review of all grants to close out the fiscal year in preparation for the audit process. In addition to these, SWOP will work with a consultant to provide necessary training of finance personnel.
Finding 2023-001 Material Weakness: Schedule of Expenditures of Federal Awards (SEFA) – Control Finding Criteria Or Specific Requirement: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of the SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Southwest Organizing Project (the Project) is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and contained inaccurate assistance listing numbers. Additionally, federal programs were excluded from the SEFA in error and federal expenditures included unallowable amounts. As a result, while not material to the financial statements, the SFEA required material adjustments during the audit process. Cause: Management does not have an internal control process in place to ensure an accurate SEFA. Effect: The possibility exists that errors within the SEFA could become material to the financial statements or result in an incorrect major program determination. Questioned Costs: Not applicable Context: A sufficient review of the SEFA did not occur so errors were not detected by management. Identification As A Repeat Finding: N/A Recommendation: The Project should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: An adequate system of internal controls will be put in place by the end of fiscal year 2024. To ensure SEFA will include accurate assisting listing numbers and accurate inclusion of all federal programs. Allowable and unallowable costs will be reviewed to ensure accurate federal expenditure reporting. Management will perform an exhaustive review of all grants to close out the fiscal year in preparation for the audit process. In addition to these, SWOP will work with a consultant to provide necessary training of finance personnel.
Finding 2023-001 Material Weakness: Schedule of Expenditures of Federal Awards (SEFA) – Control Finding Criteria Or Specific Requirement: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of the SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Southwest Organizing Project (the Project) is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and contained inaccurate assistance listing numbers. Additionally, federal programs were excluded from the SEFA in error and federal expenditures included unallowable amounts. As a result, while not material to the financial statements, the SFEA required material adjustments during the audit process. Cause: Management does not have an internal control process in place to ensure an accurate SEFA. Effect: The possibility exists that errors within the SEFA could become material to the financial statements or result in an incorrect major program determination. Questioned Costs: Not applicable Context: A sufficient review of the SEFA did not occur so errors were not detected by management. Identification As A Repeat Finding: N/A Recommendation: The Project should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: An adequate system of internal controls will be put in place by the end of fiscal year 2024. To ensure SEFA will include accurate assisting listing numbers and accurate inclusion of all federal programs. Allowable and unallowable costs will be reviewed to ensure accurate federal expenditure reporting. Management will perform an exhaustive review of all grants to close out the fiscal year in preparation for the audit process. In addition to these, SWOP will work with a consultant to provide necessary training of finance personnel.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.
Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. The District is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The initial SEFA was inaccurate, which led to errors in reporting federal awards. The District incorrectly reported expenditures within two programs totaling $220,070 that were in excess of actual expenditures. Cause: The District did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. The District received new sources of federal funding, and the preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: N/A Recommendation: The District should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. The District is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The initial SEFA was inaccurate, which led to errors in reporting federal awards. The District incorrectly reported expenditures within two programs totaling $220,070 that were in excess of actual expenditures. Cause: The District did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. The District received new sources of federal funding, and the preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: N/A Recommendation: The District should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. The District is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The initial SEFA was inaccurate, which led to errors in reporting federal awards. The District incorrectly reported expenditures within two programs totaling $220,070 that were in excess of actual expenditures. Cause: The District did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. The District received new sources of federal funding, and the preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: N/A Recommendation: The District should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. The District is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The initial SEFA was inaccurate, which led to errors in reporting federal awards. The District incorrectly reported expenditures within two programs totaling $220,070 that were in excess of actual expenditures. Cause: The District did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. The District received new sources of federal funding, and the preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: N/A Recommendation: The District should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Emergency Rental Assistance Program, United States Department of the Treasury Federal Assistance listing #21.023. Condition: Three of six quarterly reports and eight of ten monthly reports submitted to the granting agencies contained data that could not be substantiated through supporting documentation. Criteria: In compliance with the 2 CFR Part 200 administrative requirements subpart B - General Provisions ? 200.100 the grantee must follow administrative requirements for grant and cooperative agreements, including the requirements for Federal awarding agency management of Federal grant programs before the Federal award has been made, and the requirements Federal awarding agencies may impose on non-Federal entities in the Federal award. Per the grant agreement between the Authority and granting agencies, the Authority "agrees to maintain Project documents, records and accounts, personnel and financial records, and submit such financial and performance reports as are required by assuring a proper accounting of all Project funds, as required by the regulations adopted pursuant to the Act. Methods used to determine costs assigned to the Project must conform to 2 CFR Part 200 and must not differ substantially from the methods used by Authority to determine costs for other aspects of its operations or programs." Cause: The influx of new funding and programs has caused the Authority's staff to be overwhelmed and the protocols to retain backup information not to be properly implemented. Ultimately, the cause is rooted in the lack of organization and proper controls in place to maintain supporting documentation. Effect: The lack of supporting documentation to substantiate reports submitted to the granting agency, data could be inaccurate which could result in the Authority?s loss of future grant funding. Recommendation: We recommend management strengthen current protocols for maintaining supporting documentation for all reports submitted to granting agencies which should include the implementation of controls over reporting that would prevent report submissions until all supporting documentation has been verified by an individual independent of the preparation and filing of the report(s).
Emergency Rental Assistance Program, United States Department of the Treasury Federal Assistance listing #21.023. Condition: Three of six quarterly reports and eight of ten monthly reports submitted to the granting agencies contained data that could not be substantiated through supporting documentation. Criteria: In compliance with the 2 CFR Part 200 administrative requirements subpart B - General Provisions ? 200.100 the grantee must follow administrative requirements for grant and cooperative agreements, including the requirements for Federal awarding agency management of Federal grant programs before the Federal award has been made, and the requirements Federal awarding agencies may impose on non-Federal entities in the Federal award. Per the grant agreement between the Authority and granting agencies, the Authority "agrees to maintain Project documents, records and accounts, personnel and financial records, and submit such financial and performance reports as are required by assuring a proper accounting of all Project funds, as required by the regulations adopted pursuant to the Act. Methods used to determine costs assigned to the Project must conform to 2 CFR Part 200 and must not differ substantially from the methods used by Authority to determine costs for other aspects of its operations or programs." Cause: The influx of new funding and programs has caused the Authority's staff to be overwhelmed and the protocols to retain backup information not to be properly implemented. Ultimately, the cause is rooted in the lack of organization and proper controls in place to maintain supporting documentation. Effect: The lack of supporting documentation to substantiate reports submitted to the granting agency, data could be inaccurate which could result in the Authority?s loss of future grant funding. Recommendation: We recommend management strengthen current protocols for maintaining supporting documentation for all reports submitted to granting agencies which should include the implementation of controls over reporting that would prevent report submissions until all supporting documentation has been verified by an individual independent of the preparation and filing of the report(s).
Emergency Rental Assistance Program, United States Department of the Treasury Federal Assistance listing #21.023. Condition: Three of six quarterly reports and eight of ten monthly reports submitted to the granting agencies contained data that could not be substantiated through supporting documentation. Criteria: In compliance with the 2 CFR Part 200 administrative requirements subpart B - General Provisions ? 200.100 the grantee must follow administrative requirements for grant and cooperative agreements, including the requirements for Federal awarding agency management of Federal grant programs before the Federal award has been made, and the requirements Federal awarding agencies may impose on non-Federal entities in the Federal award. Per the grant agreement between the Authority and granting agencies, the Authority "agrees to maintain Project documents, records and accounts, personnel and financial records, and submit such financial and performance reports as are required by assuring a proper accounting of all Project funds, as required by the regulations adopted pursuant to the Act. Methods used to determine costs assigned to the Project must conform to 2 CFR Part 200 and must not differ substantially from the methods used by Authority to determine costs for other aspects of its operations or programs." Cause: The influx of new funding and programs has caused the Authority's staff to be overwhelmed and the protocols to retain backup information not to be properly implemented. Ultimately, the cause is rooted in the lack of organization and proper controls in place to maintain supporting documentation. Effect: The lack of supporting documentation to substantiate reports submitted to the granting agency, data could be inaccurate which could result in the Authority?s loss of future grant funding. Recommendation: We recommend management strengthen current protocols for maintaining supporting documentation for all reports submitted to granting agencies which should include the implementation of controls over reporting that would prevent report submissions until all supporting documentation has been verified by an individual independent of the preparation and filing of the report(s).
Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. The District is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The initial SEFA was inaccurate, which led to errors in reporting federal awards. The District incorrectly reported expenditures within two programs totaling $220,070 that were in excess of actual expenditures. Cause: The District did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. The District received new sources of federal funding, and the preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: N/A Recommendation: The District should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. The District is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The initial SEFA was inaccurate, which led to errors in reporting federal awards. The District incorrectly reported expenditures within two programs totaling $220,070 that were in excess of actual expenditures. Cause: The District did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. The District received new sources of federal funding, and the preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: N/A Recommendation: The District should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. The District is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The initial SEFA was inaccurate, which led to errors in reporting federal awards. The District incorrectly reported expenditures within two programs totaling $220,070 that were in excess of actual expenditures. Cause: The District did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. The District received new sources of federal funding, and the preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: N/A Recommendation: The District should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. The District is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The initial SEFA was inaccurate, which led to errors in reporting federal awards. The District incorrectly reported expenditures within two programs totaling $220,070 that were in excess of actual expenditures. Cause: The District did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. The District received new sources of federal funding, and the preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: N/A Recommendation: The District should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: The District agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Emergency Rental Assistance Program, United States Department of the Treasury Federal Assistance listing #21.023. Condition: Three of six quarterly reports and eight of ten monthly reports submitted to the granting agencies contained data that could not be substantiated through supporting documentation. Criteria: In compliance with the 2 CFR Part 200 administrative requirements subpart B - General Provisions ? 200.100 the grantee must follow administrative requirements for grant and cooperative agreements, including the requirements for Federal awarding agency management of Federal grant programs before the Federal award has been made, and the requirements Federal awarding agencies may impose on non-Federal entities in the Federal award. Per the grant agreement between the Authority and granting agencies, the Authority "agrees to maintain Project documents, records and accounts, personnel and financial records, and submit such financial and performance reports as are required by assuring a proper accounting of all Project funds, as required by the regulations adopted pursuant to the Act. Methods used to determine costs assigned to the Project must conform to 2 CFR Part 200 and must not differ substantially from the methods used by Authority to determine costs for other aspects of its operations or programs." Cause: The influx of new funding and programs has caused the Authority's staff to be overwhelmed and the protocols to retain backup information not to be properly implemented. Ultimately, the cause is rooted in the lack of organization and proper controls in place to maintain supporting documentation. Effect: The lack of supporting documentation to substantiate reports submitted to the granting agency, data could be inaccurate which could result in the Authority?s loss of future grant funding. Recommendation: We recommend management strengthen current protocols for maintaining supporting documentation for all reports submitted to granting agencies which should include the implementation of controls over reporting that would prevent report submissions until all supporting documentation has been verified by an individual independent of the preparation and filing of the report(s).
Emergency Rental Assistance Program, United States Department of the Treasury Federal Assistance listing #21.023. Condition: Three of six quarterly reports and eight of ten monthly reports submitted to the granting agencies contained data that could not be substantiated through supporting documentation. Criteria: In compliance with the 2 CFR Part 200 administrative requirements subpart B - General Provisions ? 200.100 the grantee must follow administrative requirements for grant and cooperative agreements, including the requirements for Federal awarding agency management of Federal grant programs before the Federal award has been made, and the requirements Federal awarding agencies may impose on non-Federal entities in the Federal award. Per the grant agreement between the Authority and granting agencies, the Authority "agrees to maintain Project documents, records and accounts, personnel and financial records, and submit such financial and performance reports as are required by assuring a proper accounting of all Project funds, as required by the regulations adopted pursuant to the Act. Methods used to determine costs assigned to the Project must conform to 2 CFR Part 200 and must not differ substantially from the methods used by Authority to determine costs for other aspects of its operations or programs." Cause: The influx of new funding and programs has caused the Authority's staff to be overwhelmed and the protocols to retain backup information not to be properly implemented. Ultimately, the cause is rooted in the lack of organization and proper controls in place to maintain supporting documentation. Effect: The lack of supporting documentation to substantiate reports submitted to the granting agency, data could be inaccurate which could result in the Authority?s loss of future grant funding. Recommendation: We recommend management strengthen current protocols for maintaining supporting documentation for all reports submitted to granting agencies which should include the implementation of controls over reporting that would prevent report submissions until all supporting documentation has been verified by an individual independent of the preparation and filing of the report(s).
Emergency Rental Assistance Program, United States Department of the Treasury Federal Assistance listing #21.023. Condition: Three of six quarterly reports and eight of ten monthly reports submitted to the granting agencies contained data that could not be substantiated through supporting documentation. Criteria: In compliance with the 2 CFR Part 200 administrative requirements subpart B - General Provisions ? 200.100 the grantee must follow administrative requirements for grant and cooperative agreements, including the requirements for Federal awarding agency management of Federal grant programs before the Federal award has been made, and the requirements Federal awarding agencies may impose on non-Federal entities in the Federal award. Per the grant agreement between the Authority and granting agencies, the Authority "agrees to maintain Project documents, records and accounts, personnel and financial records, and submit such financial and performance reports as are required by assuring a proper accounting of all Project funds, as required by the regulations adopted pursuant to the Act. Methods used to determine costs assigned to the Project must conform to 2 CFR Part 200 and must not differ substantially from the methods used by Authority to determine costs for other aspects of its operations or programs." Cause: The influx of new funding and programs has caused the Authority's staff to be overwhelmed and the protocols to retain backup information not to be properly implemented. Ultimately, the cause is rooted in the lack of organization and proper controls in place to maintain supporting documentation. Effect: The lack of supporting documentation to substantiate reports submitted to the granting agency, data could be inaccurate which could result in the Authority?s loss of future grant funding. Recommendation: We recommend management strengthen current protocols for maintaining supporting documentation for all reports submitted to granting agencies which should include the implementation of controls over reporting that would prevent report submissions until all supporting documentation has been verified by an individual independent of the preparation and filing of the report(s).