Finding Text
Finding 2023-002 – SEFA Reporting
Federal Program:
COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Medicaid Assistance Program
HIV Emergency Relief Project Grants
ALNs:
21.027
93.778
93.914
Federal Agency:
U.S. Department of Treasury
U.S. Department of Health and Human Services
Federal Award Years:
January 1, 2023 – December 31, 2023
Criteria:
2 CFR, Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards, Subpart F, §200.510(b) requires that auditees prepare a schedule of expenditures of
Federal awards for the period covered by the auditee’s financial statements which must include the total
Federal awards expended as determined in accordance with §200.502.
Condition Found, Including Perspective:
The Schedule of Expenditures of Federal Awards (SEFA) prepared by management contained certain
differences between federal expenditures reported and the years in which the federal awards were
expended totaling $2,790,267 related to the COVID-10 Coronavirus State and Local Fiscal Recovery
Funds, $174,977 related to the Medicaid Assistance Program and $250,808 relate to the HIV Emergency
Relief Project Grants. Possible Cause and Effect:
While the System performs a review during the compilation of the SEFA, controls were not designed or
implemented effectively to ensure that certain amounts were properly reflected on the SEFA in the period in
which they were expended. Questioned Costs:
None.
Statistical Validity:
The sample was not intended to be, and was not, a statistically valid sample.
Repeat Finding in the Prior Year:
This is not a repeat finding.
Recommendation
We recommend that management implement appropriate controls and processes to ensure that
expenditures are presented on the correct SEFA year.
Views of Responsible Officials:
Grady Memorial Hospital Corporation will implement a control and process to ensure that expenditures are
properly reflected on the SEFA.