Finding Text
Inadequate controls over the preparation of the Schedule of Federal Awards
Type of Finding Significant Deficiency
Criteria Per the Uniform Guidance, section 200.510, paragraph b, the auditee must also
prepare a schedule of expenditures of Federal awards for the period covered by the
auditee's financial statements which must include the total Federal awards
expended. The schedule must include the following plus additional disclosures.:
i. List individual Federal programs by Federal agency. For a cluster of programs,
provide the cluster name, list individual Federal programs within the cluster of
programs, and provide the applicable Federal agency name. For R&D, total
Federal awards expended must be shown either by individual Federal award or
by Federal agency and major subdivision within the Federal agency. For
example, the National Institutes of Health is a major subdivision in the
Department of Health and Human Services.
ii. For Federal awards received as a subrecipient, the name of the pass-through
entity and identifying number assigned by the pass-through entity must be
included.
iii. Provide total Federal awards expended for each individual Federal program and
the Assistance Listings Number or other identifying number when the
Assistance Listings information is not available. For a cluster of programs also
provide the total for the cluster.
iv. Include the total amount provided to subrecipients from each Federal program.
Condition Organization employees performing their assigned duties were unable to timely
prepare the schedule of federal awards as required.
Cause The Organization had not developed policies, procedures and controls to provide
for the appropriate tracking of Federal awards.
Effect The Organization was unable to timely provide a schedule of Federal awards
meeting the requirements of the Uniform Guidance.
Questioned costs None
Repeat finding No
Recommendation The Agency should develop policies, procedures and controls over the tracking of
federal awards such that the requirements of the Uniform Guiance, section
200.510 paragraph (b) can be met on a timely basis by employes performing their
assigned duties.
View of Management Management concurs with he above finding.