Finding Text
Criteria: 2 CFR §200.510(b) requires the auditee to prepare a schedule of expenditures of federal awards (SEFA). Condition: On the original SEFA provided for the audit, one grant was inaccurately omitted from the schedule and one grant was inaccurately included in the schedule, resulting in restatements of the SEFA. Cause: The grant agreement received bythe Center indicated that no federal funds were being awarded, but the Illinois Comptrollerhadearmarkedthefundsfrom afederalfund.Thegrantthatwasinaccuratelyincludedintheschedulewasa subcontractor agreement which does not need to be included in the SEFA. Effect: The Center was not in compliance with 2 CFR §200.510(b) and the SEFA was inaccurate and not complete. Questioned Costs: None Recommendation: Management should review grant awards and agreements and verify whether the funds received were from federal funds as well update its understanding of what agreements should be included in the SEFA. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.