Finding Text
Information on the federal program: The Schedule of Expenditures of Federal Awards
contained errors.
Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards requires the
auditee to prepare the Schedule of Expenditures of Federal Awards.
Condition: Through auditing procedures, we were able to correct and support the amounts
reported on the Schedule of Expenditures of Federal Awards (SEFA). Prior to these
corrections, the Schedule of Expenditures of Federal Awards (SEFA) was prepared with
incorrect financial information.
Cause: Adequate emphasis was not placed on the preparation of the Schedule of Expenditures
of Federal Awards (SEFA).
Effect: No control monitoring or control over federal expenditures reporting, as required by
Governmental Accounting and Financial Reporting Standards.
Questioned Costs: Not applicable
Context: During the audit of federal programs, we discovered a number of errors related to
the Schedule of Expenditures of Federal Awards (SEFA).
Recommendation: The County should implement procedures to ensure that the SEFA is
prepared in accordance with federal requirements. The County should continue in its efforts
to establish an accounting system that will capture grant transactions in a manner sufficient to
readily report the necessary information required on the SEFA.
Views of responsible officials and planned corrective actions: The County will work
diligently to comply with and to fully understand the proper procedures of completing the
SEFA. As the state does not provide SEFA training, advice may be sought from Certified Public Accountants with SEFA knowledge and local governments. The County Clerk’s office
will create a spreadsheet to input data relating to expenditures of federal awards. The County
Clerk’s office phone number is 660-885-7204.