Finding Text
Inaccurate Schedule of Expenditures of Federal Awards (SEFA), United States Department of Health and Human Services, Native Hawaiian Health Care 93.932 Criteria: Auditees are responsible for accurate recording and reporting on financial statements. Auditees are also responsible for major program compliance to Uniform Guidance Part 200 requirements, as well as proper report of SEFA report. To ensure accuracy and compliance of financials and major program compliance, management is responsible to design sufficient internal control over financials recording and reporting. Condition: During our testing of Federal Expenditure for the Uniform Guidance on major program compliance, it was noted that client did not report all required Federal expenditures of Federal Awards Cause: As part of key personnel change and lack of documentation to support whether a federal expenditure should or should not be included in SEFA schedule, client was missing a few federal expenditures that should have been included in this fiscal year’s SEFA.E 2022-002 - Inaccurate Schedule of Expenditures of Federal Awards (SEFA), United States Department of Health and Human Services, Native Hawaiian Health Care 93.932 (Continued) Potential Effect: Lack of supporting documentation and missing entries leads to inaccurate SEFA for the fiscal year. Questioned Costs: None Recommendation: We recommend the Organization obtain all Federal grant documentation to support the determination to include or to exclude federal expenditures from the SEFA. Repeat Finding: Yes. See Summary Schedule of Prior Audit Finding, Finding 2021-002 Views of Responsible Officials of the Auditee: The Organization concurs with the finding and recommendation. See Management Responses and Corrective Action Plans.