FAC Explorer

Finding 395745 (2023-004)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-05-02
Audit: 305385
Organization: Ucan (IL)
Auditor: Porte Brown LLC

AI Summary

  • Core Issue: The Schedule of Expenditures of Federal Awards (SEFA) was inaccurate, with some programs overstated and others omitted.
  • Impacted Requirements: This violates 2 CFR 200.510(b), which mandates accurate reporting of federal awards.
  • Recommended Follow-Up: Implement stronger controls for preparing and reviewing the SEFA to ensure all federal expenditures are accurately reported.

Finding Text

Criteria: 2 CFR 200.510(b) requires the auditee to prepare a schedule of federal awards (SEFA) that must contain federal awards expended during the period. Condition: On the original SEFA provided for the audit, the total federal expenditures reflected on the SEFA were inaccurate with excess amounts for some programs and the programs 21.027 and 10.561 were omitted on the initial SEFA report. This resulted in a restatement of the SEFA. Cause: Due to staff turnover, staff was unfamiliar with the specifics of the grant. Effect: SEFA was inaccurate. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.

Corrective Action Plan

Identifying Number: 2023-004 Finding: SEFA Reporting Corrective Action Taken or Planned: Procedures have been updated to include procedures and internal controls for regular review of the general ledger of their programs and reconcile to the vouchers prior to submission to the granting agency. Anticipated Implementation and Responsible Official: June 30, 2024, Suresh Sharma, Chief Financial Officer

Categories

Reporting

Other Findings in this Audit

  • 395743 2023-002
    Significant Deficiency
  • 395744 2023-003
    Material Weakness
  • 395746 2023-005
    Significant Deficiency Repeat
  • 395747 2023-004
    Significant Deficiency Repeat
  • 395748 2023-005
    Significant Deficiency Repeat
  • 395749 2023-003
    Material Weakness
  • 395750 2023-004
    Significant Deficiency Repeat
  • 395751 2023-005
    Significant Deficiency Repeat
  • 972185 2023-002
    Significant Deficiency
  • 972186 2023-003
    Material Weakness
  • 972187 2023-004
    Significant Deficiency Repeat
  • 972188 2023-005
    Significant Deficiency Repeat
  • 972189 2023-004
    Significant Deficiency Repeat
  • 972190 2023-005
    Significant Deficiency Repeat
  • 972191 2023-003
    Material Weakness
  • 972192 2023-004
    Significant Deficiency Repeat
  • 972193 2023-005
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Assistance $775,609
94.011 Foster Grandparent Program $661,745
21.027 Coronavirus State and Local Fiscal Recovery Funds $374,834
17.259 Wia Youth Activities $286,024
10.555 National School Lunch Program $122,455
10.553 School Breakfast Program $84,002
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $32,683