Finding Text
Condition and context: The SEFA submitted for audit was incomplete and inaccurate. This was
due primarily to the transition among key personnel.
Criteria: The completeness and accuracy of accounting records is fundamental to the
Organization's internal controls.
Cause: The size of the Organization’s financial staff is not of a sufficient size to ensure all
financial records are reviewed before being submitted for audit.
Effect: Improvements are needed to ensure that the SEFA submitted for audit is complete and
accurate.
Recommendation: We recommend that the SEFA is prepared and reviewed for completeness
before being submitted for audit.
Views of responsible Officials and Planned Corrective Action: The Organization will review
the process of preparing and submitting the SEFA for audit to ensure it is complete and accurate.