Auditee Corrective Action Plan
Finding 2024-001: Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency
Audit Finding: During our audit, we noted that the Schedule of Expenditures of Federal Awards (SEFA) initially prepared by Western Landowners Alliance did not include the required Assistance Listing Numbers (formerly CFDA numbers) for each federal program, and the amounts of federal expenditures reported contained inaccuracies. We understand this was Western Landowners Alliance’s first year preparing a SEFA and that staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200). As the SEFA is a critical component of the Single Audit reporting package and serves as the basis for major program determination and compliance testing, it is essential that it be prepared accurately and in accordance with Uniform Guidance. We recommend that management enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods.
Audit Recommendation: We recommend that management enhance its understanding of SEFA preparation requirements, consider additional training on Uniform Guidance, and implement review procedures to help ensure the completeness and accuracy of the SEFA in future reporting periods.
Management’s Response and Corrective Action Plan: Western Landowners Alliance (WLA) acknowledges and agrees with the finding, and have taken the following corrective actions to address the issue:
(1) Implementation of SEFA Template: given the diversity of awards WLA receives (primary, subawards, and awards with both federal/non-federal funding), a standardized template has been developed and implemented to ensure accurate tracking and reporting of awards, funding sources, and expenditures.
(2) Proactive Collection of Assistance Listing Numbers: WLA will proactively request and document the Assistance Listing Numbers (formerly CFDA numbers) from funding agencies upon receipt of awards to ensure compliance, and complete and accurate reporting.
(3) Documentation of Expense Allocation Process for Awards with Federal and Non-Federal Funding: WLA’s financial policies and procedures have been updates (as of August 2025) to document the process for allocating expenses on awards that include both federal and non-federal resources. Documentation of this process will ensure consistent and appropriate allocation in accordance with federal requirements.
(4) Per recommendation from RGO, Robinson has enrolled in two trainings: Uniform Guidance Training Part 1 and Part 2-Single Audit Training-the importance of the SEFA, hosted by Illumeo, to augment knowledge to support future compliance.
Contact and Completion Date: Rachael Robinson, 505-466-1495, rrobinson@westernlandowners.org, is the primary contact, and the Chief Operating Officer at Western Landowners Alliance. The corrective action is currently in effect and trainings will be completed by August 31, 2025, to ensure compliance with the current fiscal year.
Please reach out with any questions.
Rachael Robinson
Chief Operating Officer
Western Landowners Alliance
505-466-1495