Finding Text
2023-004: Accurate and Complete Schedule of Expenditures of Federal Awards (SEFA)
Criteria or specific requirement: The Center must prepare a SEFA that is accurate and complete in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Condition: The Center did not prepare a SEFA that was accurate and complete in accordance with the Uniform Guidance, as there were three programs missing from the original SEFA that was provided for audit.
Cause: The cause is due to limited internal controls related to the preparation and review of the SEFA and the understanding of which items should be included.
Effect or potential effect: Without adequate controls over this process, the Center may not identify all federal awards received and related compliance and reporting requirements applicable to each award.
Recommendation: The Center must assign individuals who are experienced and knowledgeable in the compliance requirements of the Uniform Guidance to monitor all federal grants received to ensure that the Center has met the applicable compliance and reporting requirements of each federal award.
Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.