Finding Text
Unaccompanied Alien Children – AL #93.676, Controls over SEFA (Material Weakness) Condition In our testing of the current year SEFA, we noted $64,589 in expenditures were erroneously excluded. We also noted that $72,562 of expenditures from the prior year were also not previously captured in the prior year SEFA. Criteria Strong controls over SEFA preparation are necessary to ensure that funds are accurately reported. Cause Errors in capturing all expenditures from the general ledger to properly complete the SEFA. Effect As a result of the control concerns, we do believe that a larger error or several smaller issues that total a larger error could occur and not be timely noted and/or corrected by the entity. Recommendation We recommend enCircle work on controls that put in place monitoring over reporting of expenditures and SEFA preparation. View of Responsible Officials and Planned Corrective Action enCircle noted during the audit that federal expenditures were being billed into multiple revenue accounts depending on the nature of the expenditure (internal expense, client reimbursable expense, foster parent payments). These accounts have all been consolidated into one account to ensure internal and external reporting does not exclude billed expenditures.