Finding Text
2023-002 Reporting
Federal Agency: Federal Emergency Management Agency
Federal Program Names: COVID-19, Disaster Grants – Public Assistance
Assistance Listing Number: 97.036
Award Period: 7/1/2022 – 6/30/2023
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or Specific Requirement: Uniform guidance requires the auditee to prepare a schedule of expenditures of federal awards (SEFA) which must include the total federal awards expended as determined in accordance with sub-section 200.502. 2 CFR 200.510.
Condition: It was identified that there were expenditures included on SEFA for the year ended June 30, 2023 that were for awards obligated in the prior fiscal year.
Questioned Costs: None.
Context: There are $78,859 reported on the current year SEFA that should have been reported on the SEFA for the period ended June 30, 2022.
Cause: The University’s policies and procedures did not ensure that funds obligated in the prior fiscal year were appropriately included on the SEFA.
Effect: Amounts reported on the current year SEFA should have been reported on the prior year SEFA.
Repeat Finding: No.
Recommendation: We recommend that the University reevaluate its policies and controls related to the preparation of the SEFA to ensure its complete and accurate.
Views of responsible officials: There is no disagreement with the audit finding.