Finding Text
The Uniform Guidance requires the City to prepare a schedule of expenditures of federal awards
(SEFA) for the period. The SEFA should include each federal program's assistance listing number and the
total federal awards expended for that assistance listing number. The original SEFA incorrectly omitted a federal loan awarded by the U.S. Department of Agriculture totaling approximately $7.1 million. Additionally, approximately $655,000 of funding was misclassified as to granting award and an additional $675,000 was incorrectly included on the SEFA when those funds were not considered federal and should have been excluded. We recommend that the City perform a thorough review of its SEFA to verify it includes all federal expenditures of grant programs. Further, attention should be given to funding received by local Indian tribes to determine if those proceeds are federal in nature.