Finding Text
2024-001 – Schedule of Federal Awards (SEFA) Preparation – Significant Deficiency
Criteria: §200.508(b) of Uniform Grant guidance requires recipients of federal awards to prepare a Schedule of Expenditures of Federal Awards (SEFA).
Condition: During our audit, we noted that the 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.
Cause: This was Western Landowners Alliance’s first year preparing a SEFA and staff are still becoming familiar with the detailed requirements of the Uniform Guidance (2 CFR Part 200).
Effect: Western Landowners Alliance did not prepare a SEFA accurately and in accordance with Uniform Guidance.
Questioned Costs: None noted.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend that Western Landowners Alliance 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.
View of Responsible
Officials: Western Landowners Alliance agrees with the finding and recommendation and has put together a corrective action plan that is included in this report.