Finding Text
Name: Central Valley Improvement Act, Title XXXIV. CFDA#: 15.512. Federal Grantor: U.S. Department of the Interior. Pass-Through Entity: Bureau of Reclamation. Award No.: Various. Year: 2023. Compliance Requirement: Other. Criteria: Internal Controller over the Schedule of Expenditures of Federal Awards (SEFA) requires taht the District provide accurate Federal expenditure information timely. Condition: During our testing of major programs, we noted that the SEFA provided by the District at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures include on the SEFA provided at the beginning of the audit were less than actual expenditures by $305,091 in the major program listed above. Cause: The District did not provide accurate information to include on the SEFA that was provided to us at the beginning of the audit. Effect: The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost: No questioned costs were identified as a result of our procedures. Context: The condition noted above wa identified during our procedures related to reporting of the program. Repeat Finding. This is not a repeat finding. Recommendation: We recommend that the District provide accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible officials and Planned Corrective Action: Refer to separate Management's Corrective Action Plan for views of responsible officials and management's responses.