Finding Text
Finding 2024-003: Preparation of the Schedule of Expenditures of Federal Awards (SEFA)
Federal Agency: Department of Health and Human Services; Health Resources and Services
Administration.
Federal Program: Maternal and Child Health Federal Consolidated Programs.
Assistance Listing Number: ALN 93.110
Pass-through Entity: Not applicable.
Award Identification Number and Year: UJ6MC45789-02-02 and 2024.
Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Title 2
CFR 200 Section 200.510 “Financial Statements” requires recipients of Federal funds to 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.
Condition: AcademyHealth experienced difficulty in preparing and ensuring that all Federal
expenditures were identified, categorized and included in the Schedule of Federal Awards.
Cause: Internal controls were not in place to ensure an accurate preparation of the SEFA.
Context: The Schedule of Expenditures of Federal Awards (SEFA) was not accurately completed at
year-end and we received multiple versions of the SEFA during our audit process.
Effect or Potential Effect: The Schedule of Expenditures of Federal Awards prepared at year-end
had instances of budgeted expenditures and missing Federal grants.
Questioned Costs: There were no questioned costs identified.
Identification as a Repeat Finding, if Applicable: N/A.
Recommendation: We recommend AcademyHealth enhance it's controls over preparation of the
SEFA and it should be reviewed and approved by an individual in a supervisory capacity. The SEFA
should be prepared in accordance with the regulations under Title 2 U.S. Code of Federal
Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards (Uniform Guidance).