Finding Text
Finding # 2024-001
Type: Significant deficiency
AL Number:
Environmental Protection Agency
66.309 Surveys, Studies, Investigations, Training and Special Purpose Activities Relating to Environmental Justice
Requirement:
The Organization should have a process in place to require the review of the schedule of federal expenditures (SEFA) by an independent, knowledgeable member of management.
Condition/Context:
The Organization’s schedule of expenditures of federal awards was not reviewed.
Effect:
Total expenditures by federal funding sources may not be properly reported and Uniform Guidance reporting may be inaccurate.
Questioned Costs:
None
Recommendation:
The Organization should implement additional procedures to include the review of the SEFA by a member of management to ensure accuracy and completeness of all activity under federal awards.
Management’s Response:
Management has implemented controls to have a supervisory review of the prepared SEFA by a separate supervisory personnel.