FAC Explorer

Finding 400791 (2023-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-06-13
Audit: 308812
Organization: Oswego County Opportunities, Inc. (NY)
Auditor: Grossman St Amour CPAS PLLC

AI Summary

  • Core Issue: The Agency's Schedule of Expenditures of Federal Awards (SEFA) was not accurately prepared, requiring audit adjustments to comply with federal guidelines.
  • Impacted Requirements: The SEFA must include all federal awards and reconcile with the final trial balance, as mandated by Uniform Guidance.
  • Recommended Follow-Up: Management should enhance the SEFA preparation process and ensure proper reconciliation to minimize errors and improve oversight.

Finding Text

2023‐002 ‐ Schedule of Expenditures of Federal Awards (SEFA) Preparation Criteria: Under Uniform Guidance (2 C.F.R. Part 200) Subpart F Section 200.502 the auditee must also prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee's financial statements which must include the total of all federal awards expended. Condition: The Agency implemented a process to identify and track federal expenditures however it did not include a reconciliation to the final trial balance and audit adjustments were required to present a complete and accurate SEFA in compliance with those of Uniform Guidance. Cause: The Agency needs to refine the preparation of the SEFA reporting process to reduce the risk of manual errors and incorporate reconciliation to the trial balance. This process should be analyzed by a member of management with adequate experience and training to properly analyze federal expenditures. Effect: Several SEFA versions prepared by management required adjustments to present the Agency’s federal expenditures in accordance with the requirements of Uniform Guidance, including properly delineating federal vs. non-federal expenses and reconciling with the final trial balance. Recommendation: We recommend that management review the preparation of the SEFA reporting process, including reconciling expenditures with final trial balance amounts. We recommend management continue to refine the oversight function over the process of preparing the SEFA. Views of Responsible Official and Planned Corrective Actions: The Executive Director and Senior Director of Finance will work with the Controller to update the procedures for the SEFA incorporating additional steps that share the responsibility for recording Federal Expenses and Revenue in line with the needs of the SEFA report.

Categories

Reporting

Other Findings in this Audit

  • 400786 2023-001
    Material Weakness Repeat
  • 400787 2023-002
    Material Weakness Repeat
  • 400788 2023-001
    Material Weakness Repeat
  • 400789 2023-002
    Material Weakness Repeat
  • 400790 2023-001
    Material Weakness Repeat
  • 977228 2023-001
    Material Weakness Repeat
  • 977229 2023-002
    Material Weakness Repeat
  • 977230 2023-001
    Material Weakness Repeat
  • 977231 2023-002
    Material Weakness Repeat
  • 977232 2023-001
    Material Weakness Repeat
  • 977233 2023-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $2.86M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.38M
93.498 Provider Relief Fund $679,121
16.575 Crime Victim Assistance $589,018
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $544,982
93.575 Child Care and Development Block Grant $523,518
14.267 Continuum of Care Program $412,458
93.053 Nutrition Services Incentive Program $293,726
14.218 Community Development Block Grants/entitlement Grants $282,576
93.569 Community Services Block Grant $251,741
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $249,980
93.550 Transitional Living for Homeless Youth $219,159
93.235 Affordable Care Act (aca) Abstinence Education Program $212,305
93.623 Basic Center Grant $210,614
93.211 Telehealth Programs $144,060
16.021 Justice Systems Response to Families $140,428
93.778 Medical Assistance Program $136,574
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $118,016
10.558 Child and Adult Care Food Program $102,817
16.736 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, Or Sexual Assault $93,796
16.888 Consolidated and Technical Assistance Grant Program to Address Children and Youth Experiencing Domestic and Sexual Violence and Engage Men and Boys As Allies $92,294
10.559 Summer Food Service Program for Children $49,563
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $48,342
93.434 Every Student Succeeds Act/preschool Development Grants $22,159
93.558 Temporary Assistance for Needy Families $19,421
93.991 Preventive Health and Health Services Block Grant $19,309
93.994 Maternal and Child Health Services Block Grant to the States $17,569
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $16,862
17.259 Wia Youth Activities $9,275
16.017 Sexual Assault Services Formula Program $8,362
10.555 National School Lunch Program $7,826
93.767 Children's Health Insurance Program $6,550
10.553 School Breakfast Program $1,964