2023-001 Internal Control over Compliance and Compliance with Reporting (Preparation of the
Schedule of Expenditures of Federal Awards (SEFA))
Information on the Major Federal Program:
Department of Homeland Security Federal Emergency Management Agency
Federal Assistance Listing Number: 97.024
Federal Assistance Listing Name: Emergency Food and Shelter National Board Program
Pass-through Awards under the Uniform Guidance Requirements:
Pass-through Entity Award Name Award Period
The United Way SE Family Center DC Phase 39 November 1, 2021 to April 30, 2023
The United Way SE Family Center DC ARPAR November 1, 2021 to April 30, 2023
The United Way Mont. Co Family Center Phase 39 November 1, 2021 to April 30, 2023
The United Way Mont. Co Family Center ARPAR November 1, 2021 to April 30, 2023
The United Way Parish Partners PG Co Phase 39 November 1, 2021 to April 30, 2023
The United Way Parish Partners PG Co ARPAR November 1, 2021 to April 30, 2023
The United Way Parish Partners Calvert Co ARPAR November 1, 2021 to April 30, 2023
The United Way Parish Partners Charles Co ARPAR November 1, 2021 to April 30, 2023
The United Way Angel’s Watch Charles Co ARPAR November 1, 2021 to April 30, 2023
The United Way St. Josephine’s Shelter DC ARPAR November 1, 2021 to April 30, 2023
The United Way Adam’s Place Shelter DC ARPAR November 1, 2021 to April 30, 2023
The United Way SMFB ARPAR November 1, 2021 to April 30, 2023
The United Way SCC Food Pantry Phase 39 November 1, 2021 to April 30, 2023
The United Way SCC Food Pantry ARPAR November 1, 2021 to April 30, 2023
The United Way Phase HR22 April 13, 2022 to July 7, 2022
Criteria: Title 2 U.S. Code of Federal Regulations Part 200 (2 CFR part 200) Section §200.510(b)
states in part: “The auditee must also 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 as determined in accordance with CFR Section §200.502 Basis for determining Federal
awards expended.” The schedule must provide total Federal awards expended for each individual
Federal program.
In accordance with §200.302 Financial Management, a non-Federal entity's financial management
systems, including records documenting compliance with Federal statutes, regulations, and the
terms and conditions of the Federal award, must be sufficient to permit the preparation of reports
required by general and program-specific terms and conditions; and the tracing of funds to a level
of expenditures adequate to establish that such funds have been used according to the Federal
statutes, regulations, and the terms and conditions of the Federal award. The financial management
system of each non-Federal entity must provide for the following:
(1) Identification, in its accounts, of all Federal awards received and expended and the Federal
programs under which they were received.
(2) Accurate, current, and complete disclosure of the financial results of each Federal award or
program in accordance with the reporting requirements set forth in §200.327 Financial
Reporting and §200.328 Monitoring and Reporting Program Performance.
(3) Records that identify adequately the source and application of funds for Federally-funded
activities.
(4) Effective control over, and accountability for, all funds, property, and other assets.