Finding 383798 (2022-003)

Criteria or specific requirement (including statutory, regulatory, or other citation): It is the responsibility of City management to design and implement internal controls that provide reasonable assurance over the completeness and accuracy of the Schedule of Expenditures of Federal Awards (SEFA). Condition and Context: The City did not prepare a SEFA. Cause: Lack of internal controls to ensure preparation of a SEFA was completed timely. Effect or Potential Effect: There is higher risk that the SEFA is not complete and accurate when the SEFA is prepared by a 3rd party instead of City management. Recommendation: The City should develop a course of action and internal controls to ensure that City management prepares the SEFA in a timely manner and that it is complete and accurate. Views of Responsible Officials: As noted in the corrective action plan, management agrees with this finding.