Finding Text
Condition:
The Organization over expensed fringe benefits related to the Schedule of Expenditures of Federal Awards
(SEFA).
Criteria:
Due to the error on the billing side, an additional $7,918 was requested from the various programs when it should
not have been.
Cause:
Internal control systems were not in place to ensure that the review of the SEFA was completed.
Effect:
The Organization over requested funds.
Recommendation:
We recommend that the Organization review the required elements of the schedule and document its internal
controls to ensure compliance with Uniform Guidance. Additionally, we recommend a secondary review of
billings prior to them being sent out.
Views of Responsible Officials and Planned Corrective Actions:
The Able-Disabled Advocacy agrees with the finding. This is a timing difference. Able-Disabled Advocacy
will under-bill a future request in order to make whole the funding agency and bill the proper amount in aggregate
under the contract.