Finding Text
AL number: n/a
AL title:
Federal award
identification number
and year: n/a
Name of federal
agency: n/a
Name of pass through entity: n/a
Repeat finding: No
Criteria:In accordance with 2 CFR §200.510(b), Organizations are required to prepare an accurate schedule of sources and uses of federal awards on the schedule of expenditures of federal awards.
Condition:The schedule of expenditures of federal awards prepared by Catholic Charities was incorrectly compiled resulting in a significant amount of non governmental funds being included on the schedule.
Cause: Catholic Charities SEFA includes all of its government funding sources and is broken down by source e.g federal, state and local. During preparation, management reconciled the total SEFA to total government revenue. The error occurred because management did not reconcile the schedule by funding source total.
Effect or potential effect:The schedule of expenditures of federal awards prepared by Catholic Charities management improperly included $1,005,710 in expenditures of non federal awards.
Questioned cost:No questioned costs identified.
Recommendation:Catholic Charities management should add a step to the SEFA preparation process for reconciling the SEFA to government funding source total per the general ledger.
Views of responsible officials:Going forward Catholic Charities will add a schedule that reconciles the SEFA by funding source to the general ledger accounts.