Finding Text
Finding 2022-012: SEFA reporting Repeat Finding Yes (2021-011) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 219040: March 23, 2021 ? May 31, 2022 Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: 2 CFR 200.510(b) requires the auditee to prepare a schedule of federal awards (SEFA) that must contain federal awards expended during the period. Condition: On the original SEFA provided for our audit, the total federal expenditures reflected on the SEFA was shown in the amount significantly higher than actual federal expenditures incurred for the year resulting in restatement of the SEFA. Cause: Due to staff turnover, staff was unfamiliar with the specifics of the grant. Effect: SEFA was overstated. Questioned costs: None Context: On the original SEFA provided to us for our audit, the total federal expenditures reflected on the SEFA were shown in the amount of $1,962,974. As a result of the audit the total reported on the schedule of federal expenditures was decreased down to $1,698,013. The largest impact to this decrease related to the major program, which accounted for $245,275 of the decrease, with the remaining programs having significantly lesser impact. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.