Finding Text
2023-001 INTERNAL CONTROLS OVER PREPARATION OF SCHEDULE OF FEDERAL AWARDS
Criteria: The Organization should have proper controls in place over the preparation of the SEFA to ensure accurate reporting of federal awards.
Condition: We found that the SEFA prepared by the Organization included expenditures from the prior year.
Cause: The Organization’s procedure for evaluating the proper period of SEFA reporting did not detect this error on the SEFA.
Effects: The SEFA initially provided to us over reported expenditures, this matter has been corrected in the accompanying SEFA.
Recommendation: We recommend the Organization implement procedures to verify proper period for all expenditure of federal funds.