Finding Text
Finding # 2023-001
Type: Significant deficiency over preparation of schedule of expenditures of federal awards (SEFA).
Condition/Context:
The Organization did not identify all federal awards and significant adjustments were required to the SEFA prepared by management.
Cause:
The Organization had funding sources that were not included in the SEFA.
Questioned Costs:
None.
Recommendation:
The Organization should implement additional procedures and controls to accurately capture all activity under federal awards in preparing the SEFA.
Management’s Response:
The Organization agrees with the auditor’s recommendation. At the time of this audit’s publishing, the Organization has implemented additional procedures and controls to identify and report all federal award activity.