Finding Text
Condition: The Schedule of Expenditures of Federal Awards contained errors and certain federal
expenditures were omitted.
Criteria: The Organization should have procedures in place to prepare a timely and accurate
Schedule of Expenditures of Federal Awards.
Cause: There is a lack of established procedures for preparing and reviewing the Schedule of
Expenditures of Federal Awards.
Effect: The Organization’s Schedule of Expenditures of Federal Awards was misstated.
Recommendation: The Organization should implement policies to ensure Federal awards are
appropriately identified and the Schedule of Expenditures of Federal Awards is reviewed and
reconciled on a timely basis. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the
finding and will develop and implement procedures to ensure that the Schedule of Expenditures of
Federal Awards is properly stated.