Finding Text
Finding # 2023-004:
Type: Significant deficiency over preparation of schedule of expenditures of federal awards (SEFA).
Assistance Listing Number:
93.677 Social Services Block Grant
Department of Health and Human Services
Requirement:
The Organization should have systems in place to prepare a complete and accurate SEFA.
Condition/Context:
The Organization did not identify all federal awards and adjustments were made to the SEFA prepared by management.
Cause:
The Organization had new funding sources that were not included in the SEFA.
Effect:
Federal rules and regulations may not be followed. Inaccuracies of the SEFA may impact Single audit and major program determination.
Questioned Costs:
None.
Recommendation:
The Organization should implement additional procedures and controls to accurately capture all activity under federal awards in preparing the SEFA.
Management’s Response:
The Executive Director and Business Manager will use a grant and contract tracking log to ensure they are aware of all federal awards.