Finding Text
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.