Finding 11996 (2022-002)

Finding #2022-002 The Executive Director and Program Manager will work with our Bookkeeper to report all future Federal expenditures on the Schedule of Expenditures of Federal Awards (SEFA) to ensure accuracy and account for all Federal designated funds. Federal funds documented on the SEFA will allow for the Auditor to be more aware of the need for a Single Audit, should $750,000 in expenses be incurred in a fiscal year. EPCAMR currently tracks those expenditures of funds through monthly Excel sheets that are provided by the PA Department of Environmental Protection that are normally invoiced monthly and approved by the Commonwealth’s Office of Management and Budget before payments are received for and an online grant management system called EasyGrants for our current National Fish & Wildlife Foundation grant where expenses are submitted for approval. Should EPCAMR be awarded future Federal grant funds, they will be added on the SEFA, accordingly, to document expenditures within the given fiscal year. The EPCAMR Executive Director will act as a Grant Coordinator since we do not have additional capacity or funding for another position at this time to identify Federal awards, track expenditures, and to prepare the expenditure of Federal Awards on the SEFA on a yearly basis that will be submitted to the Auditor each year for review. Submission of the SEFA will allow the Auditor to make the determination as to whether or not a Single Audit is necessary.