Finding Text
Condition: A SEF A was prepared by the Organization but there was changes that were made
during the audit to get to a complete and accurate SEF A.
Criteria: The SEF A should include all expenditures of federal awards. Cause: Employee turnover throughout the year caused the financials to not be accurate and
balanced.
Effect: The SEF A prepared by the Organization did not include all federal expenses.
Recommendation: We recommend that all federal awards be balanced on a monthly basis to
ensure the preparation of the SEF A is accurate.
Response: In addition to the above, project codes will be implemented in GL for all funds so
that all fund sources and expenses can be identified and reconciled monthly.