Finding Text
2024-003: Accurate and Complete Schedule of Expenditures of Federal Awards (SEFA)
Criteria or specific requirement: The Alliance must prepare a SEFA that is accurate and complete in accordance with 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Condition and context: The Alliance did not prepare a SEFA that was accurate and complete in accordance with the Uniform Guidance, as the unadjusted totals for federal expenditures were not accurate and did not agree to underlying support.
Cause: The cause is due to limited internal controls related to the preparation and review of the SEFA.
Effect or potential effect: Without adequate controls over this process, the Alliance may not identify all federal awards received and related compliance and reporting requirements applicable to each award.
Questioned costs: None.
Identification as a repeat finding, if applicable: Not applicable.
Recommendation: The Alliance must assign individuals who are experienced and knowledgeable in the compliance requirements of the Uniform Guidance to monitor all federal grants received to ensure that the Alliance has met the applicable compliance and reporting requirements of each federal award.
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