Person Responsible: Irene Math, Chief Financial Officer, Rajendra Mangal Director of Planning Comment: The Agency?s current policies and procedure on the preparation of the SEFA were not detailed enough to ensure all finds were identified as ether non-Federal, Federal or pass-through Federal awards, which resulted in the SEFA provided to the auditors to not accurately reflect certain Federal expenditures and Assistance Listing information. Response: WJCS understands its responsibility for complying with Single Audit requirements and acknowledges the importance of having appropriate internal controls which ensure completeness and accuracy of the Schedule or Expenditures of Federal Awards (SEFA). WJCS has reviewed the current procedures and is in the process of implementing proper grant intake for new grants. Reconciliation to related financial statement information and internal review and approval is in the process of being documented. Proper agency grant intake procedures will allow WJCS to easily determine the nature of the source of the grant, and any of the pertinent information which needs to be presented on the SEFA, including Assistance Listing, ratio of Federal funding and amount of pass-through Federal expenses. WJCS will utilize AICPA Auditee Practice Aids as a guide to revising existing procedures. Estimated Completion Date: Reporting Period Ending June 30, 2023