Finding Text
Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR
200.303(a), which require an entity to establish and maintain effective internal control over the federal
award to ensure compliance with federal statutes, regulations, and the terms and conditions of the
federal award. This includes properly identifying all federal awards subject to the Uniform Guidance
and fairly presenting the required information, including the assistance listing number (ALN), in the
schedule of expenditures of federal awards (SEFA).
Condition: The schedule of expenditures of federal awards was reissued after an error was identified
by management in the schedule of expenditures of federal awards, specifically in the assistance
listing number (ALN) under grant IL-2023-028-00, after the report was originally issued.
Cause: The District had a minor lapse in internal controls related to the preparation and review of the
schedule of expenditures of federal awards. Management detected the error in the ALN number of
grant IL-2023-028-00; however, the audit report had already been issued.
Effect: Without adequate internal controls over preparation and review of the schedule of
expenditures of federal awards, it is possible that material errors would not be detected in a timely
manner and could be reported.
Questioned Costs: None noted.
Recommendation: We recommend that the District review the control procedures around preparation
and review of the schedule of expenditures of federal awards and implement an independent review
of the ALN numbers per the grant agreements in the initial review of the SEFA.