Reference# and title: 2023·004 Preparation of the Schedule of Expenditures of Federal Awards
(SEFA)
Federal Granter/Program Name
Delta Regional Authority
2021
Assistance Listing N'o.
90.200
Award Year
Criteria or specific recrnirement: The Police Jury is required to have a <amprehensive and acaJrate
schedule of expenditures of federal awards (SEFA) to document federal grant expenditures by 1gency,
program and amount.
Condition found: The Police Jury did not submit a complete and accurate SEFA.
Context: The SEFA prepared by the Police Jury did not list the Federal granter, Program tttle, Federal ALN
numbers, and Gtant numbers➔ F"odoral awards were either missing from the SEFA or listed In Incorrect
amounts.
Possible asserted effeg {cause and effect):
Cause: The Police Jury does not have proces.ses and procedures d0Ct1mented for preparing a SEFA.
103
Effect: The Police Jury may not meet ail federal compilance requir,ements.
Recommendation to prevent future occurrences: The Police Jury should document processes and
procedures fOf preparing a schedule of ,expenditures of federal awards (SEFA).
Origination date and prior year reference (If applicable): This finding originated in the current fiscal year.
Corrective action planned:
The Police Jury will review the schedule of expenditures and prepare a SEFA schedule as recommended
by GFOA 'in their Best Practices.