Finding Text
Finding 2021-102 Preparation of Schedule of Expenditures of Federal Awards (Repeat
Finding) (Material Weakness, Compliance Finding)
Assistance Listing Number: 21.019
Cluster Title: N/A
Program Titles: Coronavirus Relief Funds
Federal Agency: U.S. Department of Treasury
Award Year: 2020
Award Number: None
Compliance Requirement: Reporting
Question Costs: None
Criteria: Uniform Guidance, requires that the County identify in its accounts all federal awards
expended. This Circular also requires award identification to include, as applicable, the Assistance
Listing title and number, the award number and years, the name of the federal granting agency, and
the name of the pass-through entity.
Condition and context: The Schedule of Expenditures of Federal Awards (SEFA) was not
complete as it did not identify all federal grants and included the wrong expenditure amounts for
some grants. Revisions to the SEFA were necessary that resulted in material grant expenditures
that were reported inproperly on originally provided SEFA. This finding is similar to prior year finding
2020-102.
Cause: The County does not have adequate policies and procedures in place to ensure that all
federal grants are identified and included on the SEFA with the correct expenditure amount.
Effect: The County’s initial SEFA was not prepared in accordance with Uniform Guidance.
Recommendation: The County should establish a grants management department to identify all
federal awards received and expended, as well as the federal programs under which they were
received. Also, a thorough review of the general ledger should be performed to ensure that all federal
awards are identified and reported on the SEFA.
County’s Response: The County’s responsible officials’ views and planned corrective action are in
its corrective action plan at the end of the report.