Finding Text
2022-003: Breckinridge County Fiscal Court did not prepare their Schedule of Expenditures of Federal Awards The Breckinridge County Fiscal Court did not complete their Scheule of Expenditures of Federal Awards (SEFA) report in a timely manner. The deficiency is due to the lack of internal controls over SEFA reporting. Failure to complete the SEFA report caused the financial statement report to be incomplete. As a result of not preparing their SEFA report, the Breckinridge County Fiscal Court was not in compliance with 2 CFR 200.510(b), which states “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with § 200.502”. We recommend that the Breckinridge County Fiscal Court put internal controls in place to ensure proper and timely reporting. Views of Responsible Official and Planned Corrective Action: Judge Lucas Response: This was an oversight on our part. Steps have been taken to fully comply with all SEFA reporting in the future.