Programs: All federal and state programs
Condition: Schedule of expenditures of federal awards (SEFA) provided by the Federation did not include
all federal programs.
Criteria: SEFA has to include all federal and state funded programs in accordance with Uniform Guidance.
Cause: The error was caused due to a lack of understanding of the requirements of SEFA.
Effect: SEFA provided for the audit by the Federation was incorrect.
Questioned Costs – There were no questioned costs.
Recommendation – We recommend that the accounting staff are made aware of the requirements of
SEFA.
Views of the responsible official and planned corrective action: The Federation agrees with the finding
and will adhere to the planned corrective action plan shown on page 47.
Corrective Action Plan
During the proposal process, or subsequent to the award of funding from a new source, Federation Staff will obtain documentation from the funder of the source of the funds. The anticipated completion date is December 13, 2023