Finding 2025-002: Significant Deficiency in Internal Control Over Financial Statements – Inadequate Review of Expenditures Federal Programs 15.904 and 14.251 U.S Department of the Interior and U.S. Department of Housing and Urban Development Criteria: Under 2 CFR 200.303 and 2 CFR 200.508, the Organization must maintain effective internal control over compliance with federal award requirements, including documented evidence that disbursements are properly authorized, supported, and made in accordance with applicable grant agreements and organizational policies. Condition: During disbursement testing for the above federal programs, approvals were often evidenced only by the President’s signature on checks. Approval was not consistently documented on underlying invoices or in the accounting system, and practices for documenting preapproval of grant-related expenditures were not uniform. Cause: The Organization has not fully implemented a formal, documented expense approval process that requires and evidences review and authorization at the invoice or transaction level. Effect: Inconsistent documentation of approvals increases the risk that federal program disbursements may be processed without appropriate review, may not comply with grant requirements or organizational policies, or may be recorded in the wrong period or account. This represents a significant deficiency in internal control over compliance, although no unallowable or improper costs were identified in our testing. Questioned Costs: None. Recommendation: Implement a formal expense approval policy for federal program expenditures that requires documented approval at the invoice or transaction level (for example, signatures/initials on invoices or documented electronic approvals in QuickBooks Online). Establish an approval matrix with defined thresholds and authorized approvers to reduce reliance on the President and promote consistent application across programs. Views of responsible officials: See attached corrective action plan.
Significant Deficiency – Internal Control over Compliance – ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS/COST PRINCIPLES ALN 84.010 Title I, Part A, Basic grants Low-Income and Neglected United States Department of Education Passed through State of Illinois Department of Education Type of finding: Significant deficiency in internal controls over compliance. Criteria: In accordance with 2 CFR Part 200.303(a), the School must establish, document, and maintain effective internal control over Federal awards that provide reasonable assurance that the recipient of subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. In addition, 2 CFR 200.508(d) requires that the auditee ‘provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required by this part.’ Condition: The School was unable to provide supporting time and effort certification for 6 of the 40 samples tested due to data access restrictions in Chicago Public Schools (CPS) federal claim system. The existing CPS Federal Funds platform (Oracle) produces Time & Effort Attestation reports according to the month when reimbursement claims are submitted, not the actual period the work was completed, which leads to a compliance gap. Cause: The School did not maintain certain time and effort documentation for Title I employees within its own records, but instead relied on the records provided by the CPS system. The School was unable to access the CPS documentation for certain time periods charged to the program during the audit of the program. Questioned Costs: None. Effect: 6 of 40 samples tested did not have time and effort certification on file. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the School revise and implement controls to ensure consistent maintenance of all supporting documentation needed for audit. Management Response: See corrective action plan on page 28.
Finding 2025-001: Significant Deficiency in Internal Control Over Federal Awards – Inadequate Review of Payroll Reports Federal Programs 93.912 and 93.110 U.S Department of Health and Human Services Criteria: Under 2 CFR 200.303 and 2 CFR 200.508, the auditee is required to maintain adequate internal controls over federal awards, including sufficient review and approval procedures to ensure costs charged to the federal program are allowable, properly supported, and accurately coded. Condition: During the transition to a new payroll provider, timesheets were processed and payroll was run without official supervisor review and approval, as required by the Organization’s policy. In several instances, there was no evidence of supervisor approval on the timesheets prior to processing. Cause: The deficiency occurred due to a misunderstanding in the manual approval process during the transition to the new payroll provider. Specifically, supervisors were approving timesheets in the new system but not saving their work, resulting in the absence of official approvals. Effect: This deficiency increases the risk that unauthorized or inaccurate payroll transactions could occur and not be detected or corrected in a timely manner, which could result in noncompliance with applicable federal requirements related to payroll costs. However, we did not identify any questioned costs or evidence of material noncompliance as a result of this deficiency during audit procedures. Questioned Costs: None. Recommendation: The Organization should strengthen payroll approval controls by requiring formal, documented supervisor approval for all timesheets prior to payroll processing, with clear evidence of approval retained for audit purposes. These updates to controls should be included in internal control documents to ensure all users understand their responsibilities. Views of responsible officials: See attached corrective action plan.
FINDING 2025-004 Subject: Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children, Fresh Fruit and Vegetable Program Assistance Listings Numbers: 10.553, 10.555, 10.559, 10.582 Federal Award Numbers and Years (or Other Identifying Numbers): FY 2023-2024, FY 2024-2025 Pass-Through Entity: Indiana Department of Education Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Findings: Material Weakness, Modified Opinion Condition and Context The School Corporation had not designed or implemented a system of internal controls, which would have included appropriate segregation of duties, that would have likely been effective in preventing, or detecting and correcting, noncompliance. The School Corporation transferred $313,369 from the School Lunch fund into the Operations fund. This transfer was labeled as an indirect cost transfer; however, indirect costs were not approved to be charged to the program. This transfer was also not approved by the School Board. The issue was identified and corrected by the current Treasurer prior to June 30, 2025. The lack of internal controls and noncompliance over allowable activities was an isolated instance. Criteria 2 CFR 200.302 states in part: "(a) Each state must expend and account for the Federal award in accordance with state laws and procedures for expending and accounting for the state's own funds. In addition, the state's and the other non-Federal entity's financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. . . . (b) The financial management system of each non-Federal entity must provide for the following . . . (1) Identification, in its accounts, of 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 Listings title and number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §§ 200.328 and 200.329. . . . (3) Records that identify adequately the source and application of funds for federallyfunded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. INDIANA STATE BOARD OF ACCOUNTS 23 PLYMOUTH COMMUNITY SCHOOL CORPORATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) (4) Effective control over, and accountability for, all funds, property, and other assets. . . ." 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.400 states in part: "The application of these cost principles is based on the fundamental premises that: (a) The non-Federal entity is responsible for the efficient and effective administration of the Federal award through the application of sound management practices. (b) The non-Federal entity assumes responsibility for administering Federal funds in a manner consistent with underlying agreements, program objectives, and the terms and conditions of the Federal award. (c) The non-Federal entity, in recognition of its own unique combination of staff, facilities, and experience, has the primary responsibility for employing whatever form of sound organization and management techniques may be necessary in order to assure proper and efficient administration of the Federal award. . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: . . . (g) Be adequately documented. . . ." 2 CFR 200.404 states in part: "A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost. The question of reasonableness is particularly important when the non- Federal entity is predominantly federally-funded. In determining reasonableness of a given cost, consideration must be given to: . . . (e) Whether the non-Federal entity significantly deviates from its established practices and policies regarding the incurrence of costs, which may unjustifiably increase the Federal award's cost." INDIANA STATE BOARD OF ACCOUNTS 24 PLYMOUTH COMMUNITY SCHOOL CORPORATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) 2 CFR 200.508 states in part: "The auditee must: . . . (d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and any other information as needed for the auditor to perform the audit required by this part." Federal Register, Vol. 87, No. 18 states in part: "Treasury has divided the Restriction on Use section into . . . (B) other restrictions on use, which include (1) debt service and replenishing reserves, (2) settlements and judgements, and (3) general restrictions. These restrictions apply to all eligible use categories. . . ." Cause The School Corporation had not developed a system of internal controls that would have ensured that all activities and costs were in compliance with the Activities Allowed or Unallowed and the Allowable Costs/Cost Principles compliance requirements. Effect Without the proper design or implementation of the components of a system of internal controls, including policies and procedures that provide segregation of duties and additional oversight as needed, the internal control system was not capable of effectively preventing, or detecting and correcting, noncompliance as identified in the Condition and Context. Questioned Costs There were no questioned costs identified. Recommendation We recommended that management of the School Corporation establish a proper system of internal controls and develop policies and procedures to ensure all activities are allowable. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2025-006 Subject: Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listings Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Findings: Material Weakness, Modified Opinion Condition and Context The School Corporation did not have effective internal controls in place to ensure all costs paid from Title I funds and submitted for reimbursement were for allowable activities or allowable costs. As a result, the following compliance issues were noted: On May 26, 2023, a check for $886 was issued for which supporting documentation could not be provided. As a result, it could not be determined if the expense was for an allowable activity or an allowable cost. On August 16, 2024, seven stipends were paid to non-Title I administrative staff from Title I grant funds. Two employees received $5,000 each and five employees received $3,000 each. On December 20, 2024, three stipends for $918 each were paid from Title I grant funds to employees who had previously received a stipend payment on August 16, 2024. These stipends were determined to not be an allowable activity or an allowable cost. The current Treasurer identified the stipend errors. The School Corporation requested and received reimbursement from the seven employees who received these stipends. INDIANA STATE BOARD OF ACCOUNTS 27 PLYMOUTH COMMUNITY SCHOOL CORPORATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Criteria 2 CFR 200.302 states in part: "(a) Each state must expend and account for the Federal award in accordance with state laws and procedures for expending and accounting for the state's own funds. In addition, the state's and the other non-Federal entity's financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. . . . (b) The financial management system of each non-Federal entity must provide for the following . . . (1) Identification, in its accounts, of 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 Listings title and number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §§ 200.328 and 200.329. . . . (3) Records that identify adequately the source and application of funds for federallyfunded activities. These records must contain information pertaining to Federal awards, authorizations, financial obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. (4) Effective control over, and accountability for, all funds, property, and other assets. . . ." 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.400 states in part: "The application of these cost principles is based on the fundamental premises that: (a) The non-Federal entity is responsible for the efficient and effective administration of the Federal award through the application of sound management practices. INDIANA STATE BOARD OF ACCOUNTS 28 PLYMOUTH COMMUNITY SCHOOL CORPORATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) (b) The non-Federal entity assumes responsibility for administering Federal funds in a manner consistent with underlying agreements, program objectives, and the terms and conditions of the Federal award. (c) The non-Federal entity, in recognition of its own unique combination of staff, facilities, and experience, has the primary responsibility for employing whatever form of sound organization and management techniques may be necessary in order to assure proper and efficient administration of the Federal award. . . ." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: (g) Be adequately documented. . . ." 2 CFR 200.404 states in part: "A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost. The question of reasonableness is particularly important when the non- Federal entity is predominantly federally-funded. In determining reasonableness of a given cost, consideration must be given to: . . . (e) Whether the non-Federal entity significantly deviates from its established practices and policies regarding the incurrence of costs, which may unjustifiably increase the Federal award's cost." 2 CFR 200.508 states in part: "The auditee must: . . . (d) Provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information as needed for the auditor to perform the audit required by this part." Federal Register, Vol. 87, No. 18 states in part: "Treasury has divided the Restriction on Use section into . . . (B) other restrictions on use, which include (1) debt service and replenishing reserves, (2) settlements and judgements, and (3) general restrictions. These restrictions apply to all eligible use categories. . . ." Cause The School Corporation did not design and implement an effective internal control system to review all payroll expenditures from the Title I funds, ensuring they were for allowable activities. Effect The failure to design and implement an effective internal control system over payroll expenditures caused noncompliance with the compliance requirements as detailed in the Condition and Context. INDIANA STATE BOARD OF ACCOUNTS 29 PLYMOUTH COMMUNITY SCHOOL CORPORATION SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Questioned Costs There were no questioned costs identified. Recommendation We recommended that management of the School Corporation establish a system of internal controls to ensure that grant award fund compliance requirements are appropriately researched prior to spending. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
2025-001 Internal Controls over Preparation of the Schedule of Expenditures of Federal Awards and Reporting for Maine DHHS 93.044, 93.045, 93.053 Aging Cluster and Maine DHHS 93.778 Medical Assistance Program (Significant Deficiency in Internal Controls over Compliance and Noncompliance) Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.508(b) The auditee must prepare appropriate statements including an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with £200.510, Financial Statements. Federal reporting standards require the timely and accurate filing of reports as required by pass-through grantor agreements. Condition and Context: Agreement Closeout Report filed for the Agreement ADS-24-3355B (Medical Assistance Program) for the component period ended 9/30/24 was filed late by 3 days. Federal expenditures were understated for Agreement ADS-24-3355B (93.791 Money Follows the Person Rebalancing Demonstration) by $59,405 due to errors in reconciling grant reports to the SEFA. For the Agreement ADS-24-3004C reporting for the component period ended 9/30/24 contained inaccuracies resulting from budgeted percentage of expenses reimbursable by state and federal agreement funds. Cause: There is a gap in training and understanding of the instructions for the Maine DHHS Agreement Closeout Report and Quarterly Financial Report. There are insufficient internal controls over the preparation, review, and documentation process for the SEFA and supporting documents. Effect: The Agreement Closeout Report was filed 3 days late. Agreement Cost Sharing percentages were incorrectly used on reporting forms. Key information was omitted which prevented the quarterly reports from calculating the amounts due to or from the Agency. Errors in reporting can lead to issues in reconciling and tracking of awards earned and recognized in the financial statements. They could also lead to findings and corrective action with funders. Recommendation: Management should review their processes and procedures over preparation and review of reporting, and for tracking of reporting deadlines. Both the preparer and reviewer should have a clear understanding of the required elements and instructions. As part of the review, required elements should be vouched to original source documents including copies of awards, grant reports, and the trial balance profit and loss reports. Any inconsistencies should be resolved before submission. Management should consider training for staff tasked with completing, reviewing, and filing these reports. Views of Responsible Officials and Planned Corrective Actions: Management will review and update processes and procedures over reporting and additional training will be provided as needed to ensure accurate grant reporting and compliance.
Assistance Listing Number, Federal Agency, and Program Name 14.157 U.S. Department of Housing and Urban Development Supportive Housing for the Elderly (Section 202) Capital Advance Federal Award Identification Number and Year N/A Pass through Entity N/A Finding Type Material weakness and material noncompliance with laws and regulations Repeat Finding No Criteria 2 CFR 200.508 states in part: "The auditee must:... (b) Prepare financial statements, including the schedule of expenditures of Federal awards in accordance with § 200.510." 2 CFR 200.510(b) states in part: The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements. The schedule must include the total Federal awards expended as determined in accordance with § 200.502. The schedule must... (5) For loan or loan guarantee programs described in § 200.502(b), identify in the notes to the schedule the balances outstanding at the end of the audit period. This requirement is in addition to including the total Federal awards expended for loan or loan guarantee programs in the schedule." Condition During the years ended June 30, 2023, 2024, and 2025, National Church Residences entered into capital advance grant agreements (Section 202) with HUD, which were directly funded to affiliates of National Church Residences, and, in turn, National Church Residences entered into notes receivable from the related parties in the same amount as the capital advance. The loan expenditures and outstanding loan balances related to the ALN 14.157 U.S. Department of Housing and Urban Development Supportive Housing for the Elderly (Section 202) Capital Advance were not included on the SEFA for the years ended June 30, 2025, 2024, and 2023. Questioned Costs None If Questioned Costs are Not Determinable, Description of Why Known Questioned Costs Were Undetermined or Otherwise Could Not be Reported N/A Identification of How Questioned Costs Were Computed N/A Context Federal expenditures related to ALN 14.157 U.S. Department of Housing and Urban Development Supportive Housing for the Elderly (Section 202) Capital Advance were not included on the SEFA prior to audit entries for the years ended June 30, 2025, 2024, and 2023. Cause and Effect Management had not established a system of internal control that would have ensured proper reporting of the SEFA. Without a proper system of internal control in place that operated effectively, material misstatements of the SEFA remained undetected. Prior to audit entries being made, the SEFA was understated by $9,411,680, $8,049,840, and $3,111,409 at June 30, 2025, 2024, and 2023, respectively. Recommendation National Church Residences accounting and development should consider all relative accounting guidance and agreements for related party transactions and grant/debt agreements (including capital advances) to ensure all federal expenditures are properly included on the SEFA. Views of Responsible Officials and Corrective Action Plan National Church Residences is in the process of establishing additional layers of internal controls to help ensure that all new agreements and any subsequent modifications are captured timely, completely, and accurately within the special purpose financial statements and SEFA.
Type of finding: Federal Award Situation: Significant deficiency; compliance with federal regulations. Federal Program: All Programs Compliance Requirements: Reporting Prior-Year(s) Audit Finding(s): 2024-006, 2023-005, 2022-007, 2021-006 Questioned Costs: None Condition: The Single Audit reporting package, as defined and required in 2 CRF 200.512 for fiscal year ended June 30, 2025, was not submitted before the deadline established by the federal government. Context: The Municipality is required by law to design and implement procedures that support the preparation of its financial statements. The Municipality could not provide, on a timely basis, the information needed to complete the audit of their financial statements before the due date established by the federal government. Criteria: As per 2 CRF 200.12, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. 2 CRF 200.508 states that it is the auditee's responsibility to (1) prepare financial statements, including the schedule of expenditures of federal awards in accordance with 2 CFR 200.510, (2) promptly follow up and take corrective action on audit findings, including preparing a summary schedule of prior audit findings and a corrective plan, and (3) provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required by this part, among other things. Cause: The Municipality’s accounting system does not provide the necessary information for the compilation of their financial statements. In order to address this situation, the Municipality has engaged a consultant to assist with the preparation, analysis, and necessary adjustments to prepare the Municipality’s financial statements. However, this procedure involves the participation of various municipal employees at different levels in the Municipality’s organizational structure which adds time to an already time-consuming task. The financial statements are finally available for audit after being approved by the Municipality. The Municipality issued their June 30, 2024 on July 2, 2025 and submitted their data collection form on July 21, 2025. This situation prevented the timely submission of the current fiscal year Single Audit reporting package. Effect: Because of the situation described above, the financial records needed for the preparation and subsequent audit of the financial statements were not obtained timely. The Municipality did not comply with the report submission requirement since the audit was not submitted within nine months after their fiscal period end date. Auditor’s recommendation: Management should continue to fulfill their auditee responsibilities as stated in 2 CRF 200.508, which among other things, require management to prepare appropriate financial statements and provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit to ensure that subsequent financial reporting packages are submitted timely. Views of Responsible officials and Corrective Actions: The Municipality shall establish procedures, training programs, and internal controls to ensure compliance with the preparation and timely submission of the Single Audit Report to the Federal Audit Clearinghouse, as required by the OMB Super Circular Uniform Guidance and in accordance with the nine-month deadline established therein. In addition, the Department of Finance will monitor the progress of the work, including the preparation of financial statements, as well as the external audit and the single audit, so that for the fiscal year ending June 30, 2026, the reports are submitted by the established deadline of no later than March 31, 2027. Audit Status: Unresolved
Reference Number 2025-004 Evaluation of Finding Material Weakness and Noncompliance: Incomplete Schedule of Expenditures of Federal Awards Condition The City failed to provide a complete schedule of expenditures of federal awards (SEFA) for the fiscal year, leading to inaccuracies pertaining to the ARPA program. This omission resulted in a direct impact on the determination of major programs. Criteria According to the Government Auditing Standards (Yellow Book) and the Uniform Guidance, 2 CFR Part 200, Subpart F—Audit Requirements, sections 200.508 and 200.510, entities receiving federal awards must prepare and submit a complete and accurate SEFA as part of their annual financial reporting. This schedule is crucial for auditors to determine major programs and conduct the necessary audits in compliance with federal regulations. Cause of Condition The incomplete SEFA was caused by a lack of oversight and insufficient internal controls within the City's financial management department. Effect or Potential Effect The failure to provide a complete SEFA has significant implications, including: • Inaccurate determination of major programs, which can affect the scope and quality of the audit process. • Increased risk of non-compliance with federal regulations, potentially leading to financial penalties and loss of federal funding. Recommendation To address this material weakness, the following actions are recommended: • Develop detailed procedures and timelines: Establish and enforce comprehensive procedures and timelines for the preparation and submission of the SEFA to ensure completeness and accuracy. • Enhance staffing and resources: Allocate adequate staffing and resources to the financial management department to support the accurate compilation and timely submission of the SEFA. • Provide comprehensive training: Offer training to financial management staff on the requirements and importance of the SEFA, including techniques for ensuring its accuracy and completeness.. • Regularly audit the SEFA preparation process: Conduct regular audits of the SEFA preparation process to ensure compliance with established policies and procedures and address any deficiencies promptly. This should be completed monthly and at a minimum quarterly. By implementing these recommendations, the City can strengthen its internal controls, improve the accuracy of its financial reporting, and ensure compliance with Government Auditing Standards and other regulatory requirements.
Assistance Listing, Federal Agency, and Program Name - 20.205, U.S. Department of Transportation, Highway Planning and Construction; 15.916, U.S. Department of the Interior, Outdoor Recreation, Acquisition, Development and Planning Federal Award Identification Number and Year - FAINs not available Pass through Entity - ALN 20.205 Colorado Department of Transportiation; ALN 15.916 Colorado Parks and Wildlife/Land and Water Conservation Fund Finding Type - Material weakness Repeat Finding - No Criteria - The Single Audit Act and Uniform Guidance require a nonfederal entity that expends $750,000 or more of federal awards in a fiscal year to have a single or program specific audit. 2 CFR §200.508 (b) indicates that the auditee must prepare financial statements, including the schedule of expenditures of federal awards, in accordance with 2 CFR §200.510. Additionally, 2 CFR §200.502 describes the basis for determining the timing of when federal awards are deemed expended and, therefore, reportable on the schedule. Condition - The schedule of expenditures of federal awards (the "SEFA") was not accurate. Questioned Costs - None If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - Not applicable Identification of How Questioned Costs Were Computed - Not applicable Context - During the fiscal year ended December 31, 2024, the City expended approximately $22,617,000 of federal funding. The initial draft of the SEFA included the following inaccuracies: ALN 20.205 The expenditures reported on the SEFA were overstated by $19,522 for one award and understated by $145,869 for another award. ALN 15.916 The expenditures reported on the SEFA were overstated by $45,915 The errors noted above have been corrected on the SEFA as of December 31, 2024. Cause and Effect - Controls in place did not ensure the SEFA was complete and accurate for the fiscal period under audit. The errors resulted in the understatement of federal expenditures. Recommendation - We recommend the City implement a process to ensure that the SEFA is complete and accurate. Views of Responsible Officials and Planned Corrective Actions - The City accepts this finding. As part of the revision to the City’s grant process and procedures, we will enhance our master grant tracking spreadsheet to ensure grant expenditures are reported correctly. We will collaborate with city departments to ensure costs are recorded correctly. See the corrective action plan.
Assistance Listing, Federal Agency, and Program Name - 20.205, U.S. Department of Transportation, Highway Planning and Construction; 15.916, U.S. Department of the Interior, Outdoor Recreation, Acquisition, Development and Planning Federal Award Identification Number and Year - FAINs not available Pass through Entity - ALN 20.205 Colorado Department of Transportiation; ALN 15.916 Colorado Parks and Wildlife/Land and Water Conservation Fund Finding Type - Material weakness Repeat Finding - No Criteria - The Single Audit Act and Uniform Guidance require a nonfederal entity that expends $750,000 or more of federal awards in a fiscal year to have a single or program specific audit. 2 CFR §200.508 (b) indicates that the auditee must prepare financial statements, including the schedule of expenditures of federal awards, in accordance with 2 CFR §200.510. Additionally, 2 CFR §200.502 describes the basis for determining the timing of when federal awards are deemed expended and, therefore, reportable on the schedule. Condition - The schedule of expenditures of federal awards (the "SEFA") was not accurate. Questioned Costs - None If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - Not applicable Identification of How Questioned Costs Were Computed - Not applicable Context - During the fiscal year ended December 31, 2024, the City expended approximately $22,617,000 of federal funding. The initial draft of the SEFA included the following inaccuracies: ALN 20.205 The expenditures reported on the SEFA were overstated by $19,522 for one award and understated by $145,869 for another award. ALN 15.916 The expenditures reported on the SEFA were overstated by $45,915 The errors noted above have been corrected on the SEFA as of December 31, 2024. Cause and Effect - Controls in place did not ensure the SEFA was complete and accurate for the fiscal period under audit. The errors resulted in the understatement of federal expenditures. Recommendation - We recommend the City implement a process to ensure that the SEFA is complete and accurate. Views of Responsible Officials and Planned Corrective Actions - The City accepts this finding. As part of the revision to the City’s grant process and procedures, we will enhance our master grant tracking spreadsheet to ensure grant expenditures are reported correctly. We will collaborate with city departments to ensure costs are recorded correctly. See the corrective action plan.
2025-001 – Incomplete and Inaccurate Schedule of Expenditures of Federal Awards (SEFA) Criteria In accordance with 2 CFR § 200.508(b), the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee’s financial statements. The SEFA must be prepared in accordance with the requirements of 2 CFR § 200.510(b), which includes reporting total federal awards expended for each federal program during the audit period, regardless of whether a reimbursement has been requested. Condition During our audit of the SEFA, we noted that the reported expenditures for the Economic Development Cluster only included those amounts for which reimbursement requests had been submitted as of year-end. Expenditures that had been incurred but not yet submitted for reimbursement were omitted. In addition, other grants were inadvertently excluded from the SEFA schedule. This resulted in an incomplete and inaccurate presentation of total federal expenditures for the fiscal year. Cause The cause of this condition was a misunderstanding by management regarding the proper basis for reporting federal expenditures. Management relied solely on reimbursement activity, rather than on total expenditures incurred during the audit period, when preparing the SEFA. In addition, management should review all federal funding/expenditures activity to verify all grants are captured on the SEFA. Effect Failure to report all federal expenditures incurred during the reporting period resulted in a misstatement of total federal awards expended. This can impact the determination of major programs, the risk assessment process, and federal oversight. Additionally, it results in noncompliance with federal regulations governing SEFA preparation. Recommendation We recommend that management implement procedures to ensure the SEFA includes all federal expenditures incurred during the reporting period, regardless of whether reimbursement has been requested. This should include reconciling SEFA amounts to the underlying accounting records and grant activity, as well as training responsible personnel on Uniform Guidance requirements for SEFA reporting. Management’s Response Responsible Official’s Response and Corrective Action Planned: We have implemented procedures to ensure that the SEFA includes all federal expenditures incurred during the reporting period, regardless of whether reimbursement has been requested. Reconciliation of the SEFA amounts are completed monthly. Management will also offer and require training to all personnel responsible on the Uniform Guidance requirements for SEFA reporting. Implementation Date: Immediate Person Responsible for Corrective Action Plan: Chief Financial Officer, Ashley Cason
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
Assistance Listing, Federal Agency, and Program Name - 20.205, U.S. Department of Transportation, Highway Planning and Construction; 15.916, U.S. Department of the Interior, Outdoor Recreation, Acquisition, Development and Planning Federal Award Identification Number and Year - FAINs not available Pass through Entity - ALN 20.205 Colorado Department of Transportiation; ALN 15.916 Colorado Parks and Wildlife/Land and Water Conservation Fund Finding Type - Material weakness Repeat Finding - No Criteria - The Single Audit Act and Uniform Guidance require a nonfederal entity that expends $750,000 or more of federal awards in a fiscal year to have a single or program specific audit. 2 CFR §200.508 (b) indicates that the auditee must prepare financial statements, including the schedule of expenditures of federal awards, in accordance with 2 CFR §200.510. Additionally, 2 CFR §200.502 describes the basis for determining the timing of when federal awards are deemed expended and, therefore, reportable on the schedule. Condition - The schedule of expenditures of federal awards (the "SEFA") was not accurate. Questioned Costs - None If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - Not applicable Identification of How Questioned Costs Were Computed - Not applicable Context - During the fiscal year ended December 31, 2024, the City expended approximately $22,617,000 of federal funding. The initial draft of the SEFA included the following inaccuracies: ALN 20.205 The expenditures reported on the SEFA were overstated by $19,522 for one award and understated by $145,869 for another award. ALN 15.916 The expenditures reported on the SEFA were overstated by $45,915 The errors noted above have been corrected on the SEFA as of December 31, 2024. Cause and Effect - Controls in place did not ensure the SEFA was complete and accurate for the fiscal period under audit. The errors resulted in the understatement of federal expenditures. Recommendation - We recommend the City implement a process to ensure that the SEFA is complete and accurate. Views of Responsible Officials and Planned Corrective Actions - The City accepts this finding. As part of the revision to the City’s grant process and procedures, we will enhance our master grant tracking spreadsheet to ensure grant expenditures are reported correctly. We will collaborate with city departments to ensure costs are recorded correctly. See the corrective action plan.
Assistance Listing, Federal Agency, and Program Name - 20.205, U.S. Department of Transportation, Highway Planning and Construction; 15.916, U.S. Department of the Interior, Outdoor Recreation, Acquisition, Development and Planning Federal Award Identification Number and Year - FAINs not available Pass through Entity - ALN 20.205 Colorado Department of Transportiation; ALN 15.916 Colorado Parks and Wildlife/Land and Water Conservation Fund Finding Type - Material weakness Repeat Finding - No Criteria - The Single Audit Act and Uniform Guidance require a nonfederal entity that expends $750,000 or more of federal awards in a fiscal year to have a single or program specific audit. 2 CFR §200.508 (b) indicates that the auditee must prepare financial statements, including the schedule of expenditures of federal awards, in accordance with 2 CFR §200.510. Additionally, 2 CFR §200.502 describes the basis for determining the timing of when federal awards are deemed expended and, therefore, reportable on the schedule. Condition - The schedule of expenditures of federal awards (the "SEFA") was not accurate. Questioned Costs - None If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported - Not applicable Identification of How Questioned Costs Were Computed - Not applicable Context - During the fiscal year ended December 31, 2024, the City expended approximately $22,617,000 of federal funding. The initial draft of the SEFA included the following inaccuracies: ALN 20.205 The expenditures reported on the SEFA were overstated by $19,522 for one award and understated by $145,869 for another award. ALN 15.916 The expenditures reported on the SEFA were overstated by $45,915 The errors noted above have been corrected on the SEFA as of December 31, 2024. Cause and Effect - Controls in place did not ensure the SEFA was complete and accurate for the fiscal period under audit. The errors resulted in the understatement of federal expenditures. Recommendation - We recommend the City implement a process to ensure that the SEFA is complete and accurate. Views of Responsible Officials and Planned Corrective Actions - The City accepts this finding. As part of the revision to the City’s grant process and procedures, we will enhance our master grant tracking spreadsheet to ensure grant expenditures are reported correctly. We will collaborate with city departments to ensure costs are recorded correctly. See the corrective action plan.
2025-001 – Incomplete and Inaccurate Schedule of Expenditures of Federal Awards (SEFA) Criteria In accordance with 2 CFR § 200.508(b), the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee’s financial statements. The SEFA must be prepared in accordance with the requirements of 2 CFR § 200.510(b), which includes reporting total federal awards expended for each federal program during the audit period, regardless of whether a reimbursement has been requested. Condition During our audit of the SEFA, we noted that the reported expenditures for the Economic Development Cluster only included those amounts for which reimbursement requests had been submitted as of year-end. Expenditures that had been incurred but not yet submitted for reimbursement were omitted. In addition, other grants were inadvertently excluded from the SEFA schedule. This resulted in an incomplete and inaccurate presentation of total federal expenditures for the fiscal year. Cause The cause of this condition was a misunderstanding by management regarding the proper basis for reporting federal expenditures. Management relied solely on reimbursement activity, rather than on total expenditures incurred during the audit period, when preparing the SEFA. In addition, management should review all federal funding/expenditures activity to verify all grants are captured on the SEFA. Effect Failure to report all federal expenditures incurred during the reporting period resulted in a misstatement of total federal awards expended. This can impact the determination of major programs, the risk assessment process, and federal oversight. Additionally, it results in noncompliance with federal regulations governing SEFA preparation. Recommendation We recommend that management implement procedures to ensure the SEFA includes all federal expenditures incurred during the reporting period, regardless of whether reimbursement has been requested. This should include reconciling SEFA amounts to the underlying accounting records and grant activity, as well as training responsible personnel on Uniform Guidance requirements for SEFA reporting. Management’s Response Responsible Official’s Response and Corrective Action Planned: We have implemented procedures to ensure that the SEFA includes all federal expenditures incurred during the reporting period, regardless of whether reimbursement has been requested. Reconciliation of the SEFA amounts are completed monthly. Management will also offer and require training to all personnel responsible on the Uniform Guidance requirements for SEFA reporting. Implementation Date: Immediate Person Responsible for Corrective Action Plan: Chief Financial Officer, Ashley Cason
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted that the SEFA initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance. Questioned Costs: None noted. Repeat Finding: Not a repeat finding. Recommendation: We recommend that Western Landowners Alliance enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods. View of Responsible Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.