Finding Text
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.