Finding Text
FINDING 2022-008 INTERNAL CONTROLS OVER COMPLETION OF SCHEDULE OF FEDERAL EXPENDITURES - MATERIAL WEAKNESS Criteria Management should have a process in place to ensure the internal completion of the Schedule of Federal Expenditures (SEFA) including all required disclosures. Conditions Management required significant assistance from the external auditors to complete the SEFA. Cause The Hospital had limited personnel with the appropriate experience levels to complete the SEFA without assistance. Effect and recommendation Management required assistance from the auditors to accurately complete the SEFA. We recommend management review its current internal controls over completion of the SEFA to ensure it can be completed with limited assistance provided by its external auditors. Views of responsible officials and planned corrective actions Management agrees with the noted finding and although we have limited personnel, we will continue to monitor and enhance our internal controls over the completion of the SEFA.