Finding Text
Condition : 2 CFR 200.510(b) requires the auditee to prepare the schedule of federal awards (SEFA).
Criteria: On the original SEFA provided for the audit, one of the funded programs was categorized under 14.218 rather than 14.231 which resulted in a restatement of the SEFA.
Cause: This was an adminsitative oversight.
Effect: The SEFA was inaccurate.
Recomendation: The Organization should implement controls and a level of review to ensure the correct classification of all grants.
Views of Responsible Officials and Planned Corrective Actions: The Organization will review its procedures and make appropriate changes. The Organization accepts the recommendation.