Finding 1075937 (2023-001)

Identification of the federal program: 21.027 – Coronavirus State and Local Fiscal Recovery Funds Criteria: Proper oversight, review procedures and controls should be established to ensure the amounts reported on the Schedule of Expenditures of Federal Awards (SEFA) are accurate and adequately supported. Condition: Preparation of the SEFA required significant assistance by the independent auditors. While records were noted to be complete, gathering the information for the SEFA required the involvement of the independent auditors. Cause: This was the initial year for United Way of the Mid Willamette Valley to prepare a SEFA and receive an audit under the Uniform Guidance. Effect: Corrections were required to revise the amounts reported on the SEFA and ensure completeness and accuracy. Questioned Costs: None Recommendations: United Way of the Mid-Willamette Valley should establish a system of overall reporting of federal funds to ensure the amounts reported on the SEFA are accurate and adequately supported. Views of Responsible Officials: United Way agrees with the finding above and will develop processes and procedures to ensure that, going forward, all pertinent documents and agreements are retained.