Finding Text
Schedule of Expenditures of Federal Awards (SEFA) Preparation
Criteria or Specific Requirement: In accordance with the Uniform Guidance (2 CFR Section
200.510(b)), the auditee should identify all federal awards received and prepare a SEFA for the
period under audit. The information contained in the SEFA shall be derived from, and relate
directly to, the underlying accounting and other records used to prepare the financial statements.
Condition: The SEFA provided for the audit contained errors including the exclusion of federally
funded grants, spending reported under incorrect assistance listing numbers, and reporting
private contributions as federal grants. The errors were identified and corrected during the audit.
Effect: Errors in the preparation of the SEFA schedule could lead funding agencies to misinterpret
the level of spending for a particular program for the period under audit. Additionally, the
identification of major federal award programs chosen for specific compliance testing could be
erroneous, depending on the misstatement in the total amount of federal expenditures for the
year.
Cause: The SEFA report was not reviewed before it was provided for the audit.
Repeat: No
Auditor's Recommendations: The SEFA report and supporting documents should be reviewed by
an individual that is knowledgeable about Community Council of Idaho, Inc.'s programs to help
ensure accurate reporting of federal expenditures in the SEFA report.
View of Responsible Officials: Community Council of Idaho, Inc. agrees with the audit finding and
has written a corrective action plan.
Audit finding 2024-001 represenets a significant deficiency in internal control over compliance
related to reporting for Community Council of Idaho, Inc.'s major federal programs.
Federal Program Information:
Funding agency: U.S. Department of Human Services
Title: Head Start Cluster
AL number: 93.600
Award number and period: 90CM09845-04 05/01/2023 - 04/30/2024
90CM09845-05 05/01/2024 - 04/30/2025
90WM000028 09/01/2023 - 08/31/2025
Funding agency: U.S. Department of Human Services
Title: Health Center Program Cluster
AL number: 93.224
Award number and period: H80CS04201-19 05/01/2023 - 04/30/2024
H80CS04201-20 05/01/2024 - 04/30/2025
23H8GCS48233 12/01/2022 - 12/31/2023
Questioned Costs: None
How the questioned costs were computed: N/A