Finding Text
2023-012 Reporting
Assistance Listing No.: 14.267 Continuum of Care Program, 16.575 Crime Victims Assistance
Condition: The Organization did not prepare a complete Schedule of Expenditures of Federal Awards
that was able to be verified and tied to the trial balance.
Criteria: The Schedule of Expenditures of Federal Awards ("SEFA") is required under federal
regulations to be prepared by the Auditee by funding organization when spending $750,000
or more in federal funds.
Questioned Costs There are no questioned costs.
Cause: The Organization did not have sufficient controls over the tracking of federal and state
expenditures and reconciliations to the general ledger.
Effect: The Organization could have expenditures reported on the SEFA that should not be or ones
that should have been reported but were not reported on the SEFA.
Perspective This is a systemic issue in that controls over the requirement have not been developed to
ensure no issues arise
Repeat Finding: This is a repeat finding. See finding 2022-014.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management
develop a method to track federal grant funds and the use of those funds and reconcile both to
the general ledger.
Auditee's Response: The Organization agrees with the finding. See attached corrective action plan.