Finding Text
Type of Finding:Significant Internal Control over Compliance;Compliance Requirement:Reporting;Criteria- The Organization is required to accurately report all federal expenditures; Condition- The SEFA failed to report the correct Assistance Listing Numbers (ALN) for certain programs; Cause- The Organization failed to update the Assistance Listing numbers for two long term programs that received federal grants via a state pass-through entity. The ALN numbers for these programs changed during the fiscal year, but this change was not reflected on the SEFA. Effect- The failure to update ALN numbers signifies non-compliance with federal reporting standards which require accurate and current ALN reporting. Incorrect ALNs may lead to the misidentification of the federal programs and agencies involved complicating accountability and oversight.