Finding Text
Criteria – The County is responsible for the preparation for the Schedule of Expenditures of State
Awards (SESA) and Federal Awards (SEFA). Controls should be in place to ensure complete and
accurate reporting of information.
Condition – The County Grant Manager and the County Auditor’s office were not able to provide an
accurate Schedule of State and Federal Expenditures. The SESA and SEFA had incorrect amounts, did
not take accruals into consideration, amounts that were not grants and grants that were not recorded. The
external auditor was able to determine a Single audit was necessary as part of the auditing procedures.
Effect – The County did not determine that a Single Audit was necessary to comply with Federal and
State Requirements.
Cause – Tracking of the expenditures of the grants for the SESA/SEFA is not accomplished until year
end. The accruals, payments and prior year accruals were not considered in the preparation of the
reports.
Recommendation – Expenditure tracking for the SESA/SEFA should be a continuing process. The
Grant Manager should prepare the reports and the County Auditor’s office should review the reports.
We recommend training for the grants department and the auditor’s office in the area of Single Audit.