Finding Text
Criteria
Management should have a process in place to ensure the internal completion of the Schedule of Federal Expenditures (SEFA) including all required disclosures.
Condition
Management required significant assistance from the external auditors to complete the SEFA.
Cause
The Health Center 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.