Core Issue: There are inadequate internal controls over the Schedule of Expenditures of Federal Awards (SEFA), which has been a recurring problem since 2017.
Impacted Requirements: This finding affects compliance with federal regulations and could lead to misreporting of federal funds.
Recommended Follow-Up: Implement stronger internal controls and conduct regular reviews to ensure accurate reporting of federal expenditures.
Finding Text
Finding 2021-008 - Lacck of Internal Controls Over the Schedule of Expenditures of Federal Awards (SEFA) (Repeat Finding - 2018-012, 2017-012)
Corrective Action Plan
We will review and gain understanding of federal programs awarded to Cherokee County. Internal control procedures will be designed and implemented to ensure accurate reporting of expenditures on the Schedule of Federal Expenditures report