Finding 2022-001: Noncompliance with Procurement Policy Requirements Programs - CFDA 21.023 Emergency Rental Assistance Program, and CFDA 93.391 Activities to Support State, Tribal, Local, and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis Criteria: As required by 2 CFR 200, Subparts D and E (2 CFR sections 200.300 and 200.400, respectively), entities are required to maintain written policies, procedures, and standards of conduct (?policies?) for certain areas of its operation. The following sections of the Uniform Guidance require nonfederal entities that receive federal awards to establish written policies, procedures, or standards of conduct: ? Financial management (200.302) ? Federal payment (200.305) ? General procurement standards (200.318) ? Competition (200.319) ? Methods of procurement to be followed (200.320) ? Compensation?fringe benefits (200.431) ? Relocation costs of employees (200.464) ? Travel costs (200.475) Condition: Review of the Organization?s Financial Procedure manual noted it was updated August 2023, with the previous update being done in February 2014 ? prior to the year under audit. The 2014 update did not contain all of the required elements under 2 CFR 200, Subparts D and E (2 CFR sections 200.300 and 200.400). Cause: The Financial Procedures have not been updated recently to incorporate the current Federal regulation requirements. Effect: The Organization is not compliant with Federal regulations requiring written policies and procedures. Recommendation: We recommend that the Organization approve and incorporate the policy updates incorporated within the August 2023 updated policies and procedures to ensure compliance with required regulations. Views of Responsible Officials: Management agrees with this recommendation and will review and update its current Financial Procedures to ensure compliance.
Finding 2022-001: Noncompliance with Procurement Policy Requirements Programs - CFDA 21.023 Emergency Rental Assistance Program, and CFDA 93.391 Activities to Support State, Tribal, Local, and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis Criteria: As required by 2 CFR 200, Subparts D and E (2 CFR sections 200.300 and 200.400, respectively), entities are required to maintain written policies, procedures, and standards of conduct (?policies?) for certain areas of its operation. The following sections of the Uniform Guidance require nonfederal entities that receive federal awards to establish written policies, procedures, or standards of conduct: ? Financial management (200.302) ? Federal payment (200.305) ? General procurement standards (200.318) ? Competition (200.319) ? Methods of procurement to be followed (200.320) ? Compensation?fringe benefits (200.431) ? Relocation costs of employees (200.464) ? Travel costs (200.475) Condition: Review of the Organization?s Financial Procedure manual noted it was updated August 2023, with the previous update being done in February 2014 ? prior to the year under audit. The 2014 update did not contain all of the required elements under 2 CFR 200, Subparts D and E (2 CFR sections 200.300 and 200.400). Cause: The Financial Procedures have not been updated recently to incorporate the current Federal regulation requirements. Effect: The Organization is not compliant with Federal regulations requiring written policies and procedures. Recommendation: We recommend that the Organization approve and incorporate the policy updates incorporated within the August 2023 updated policies and procedures to ensure compliance with required regulations. Views of Responsible Officials: Management agrees with this recommendation and will review and update its current Financial Procedures to ensure compliance.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.