Finding Text
Federal program information:
Funding agency: All Programs included in SEFA
Title: All Programs included in SEFA
Federal Assistance Listing Number: All Programs included in SEFA
Compliance Requirement Reporting
Award Period: July 1, 2022 to June 30, 2023
Condition: During our procedures over the Schedule of Expenditures of Federal Awards we noted the City did
not accurately complete a Schedule of Expenditures and Federal Awards for audit purposes in a timely
manner.
The City did not made progress in this area during fiscal year 2023. However, in fiscal year 2025, the City was
able to complete an accurate Schedule of Expenditures of Federal Awars for fiscal year 2023.
Criteria: OMB Uniform Guidance section 200.508 (b) requires auditees in to prepare the schedule of federal
awards in accordance with OMB Uniform Guidance section200.510.
Cause: The City had a large turnover in the finance area and was not required to create a Schedule of Federal
Awards in prior years as they have just recently started receiving federal funding and so they were not
familiar with the process.
Effect: The City is in violation of the Uniform Guidance requirements.
Auditor’s Recommendation: We recommend that the City implement a system to ensure the preparation of the
Schedule of Expenditure and Federal Awards be done in the closing process so that when the audit starts the
Schedule of Expenditure and Federal Awards is ready to be audited and is complete.
Agency’s Response: The City did complete the Schedule of Expenditures of Federal Awards (SEFA) for the year
ended June 30, 2023 (fiscal year 2023) and was not completed timely as a result of staff turnover during fiscal
year 2023. The schedule was completed, and no modifications were noted as a result of audit procedures to
the completeness and accuracy of the SEFA. The City’s Procurement officer now maintains responsibility for
grants from award to reversion date. A tracking file has been created and is maintained for all active grants at
the point of award, expenditure, reimbursement, and close out.
Responsible Parties: The Director of Finance.
Timeline: June 30, 2025