Finding Text
SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-007 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) Criteria: Internal controls should be designed to capture the City?s federal expenditures in order to ensure that an accurate Schedule of Expenditures of Federal Awards (SEFA) can be prepared. Condition: Uniform Guidance section 200.510 requires the auditee to prepare a SEFA. A compete and accurate SEFA was not provided to us. Cause: The records were not maintained in a manner which allowed the SEFA to be prepared in an efficient manner to ensure accuracy and completeness. Questioned Costs: None Effect: The SEFA is used by the auditor to determine which federal programs are to be audited as major programs and to accurately report expenditures to the federal government and granting agencies. Major programs may not be properly identified in accordance with the Uniform Guidance.