Finding Text
During the review of ROE No. 17?s SEFA, it was noted ROE 17 does not have sufficient internal controls over the preparation of the SEFA to ensure all federal expenditures during the fiscal year were reported in the SEFA and information in the SEFA was accurately reported. We noted the following in the originally submitted SEFA for our review: 1) Federal awards received related to Assistance Listing Number 97.036, Disaster Grants ? Public Assistance (Presidentially Declared Disasters) amounting to $36,183 were not reported as federal revenues in the financial statements and were also not reported in the SEFA, including the required disclosures for this federal program. 2) Assistance Listing Number 84.411, Education Innovation and Research was not accurately reported for the direct award amount and the pass-through entity name and amount received as a subrecipient. 3) ROE 17 converted from accrual basis to modified cash basis in fiscal year 2022 but the notes to SEFA did not include a disclosure of the change in reporting basis as well as the programs affected with the change and the related amounts reported in the current year SEFA versus the amounts reported in the financial statements. The Regional Office of Education No. 17 subsequently revised its SEFA to correct these errors.