EIN: 952016696
UEI: LCJNYFVWRKK4
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 6, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 6, 2023 (1081 days ago).
What is a management decision? →SA 2022-001 ? Improve Internal Control in the Preparation of Schedule of Expenditures of Federal Awards (SEFA) Criteria: The following sections of the Uniform Guidance provide the following requirements: Section ?200.510 (b) Schedule of Expenditures of Federal Awards; The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 - Basis for determining Federal awards expended. While not required, the auditee may choose to provide the information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple Federal award years, the auditee may list the amounts of Federal awards expended for each Federal award year separately. At a minimum, the schedule must: ? List individual Federal programs by Federal agency. For a cluster of programs, provide the cluster name, list individual Federal programs within the cluster of programs, and provide the applicable Federal agency name. ? Provide total Federal awards expended for each individual Federal program and the Assistance Listings number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. Section 200.303: The non-federal entity should establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal Award. Section 200.1 defines internal control for non-Federal entities as the processes designed and implemented by non-Federal entity to provide reasonable assurance regarding the achievement of the objectives in the following categories: (i) Effectiveness and efficiency of operations; (ii) Reliability of reporting for internal and external use Condition During our audit of the SEFA submitted by McKinley, we noted that McKinley omitted one federal program with total expenditures of $291,431. The SEFA was corrected after the error was brought up to McKinley?s attention. Cause/Effect McKinley?s current internal controls do not include procedures to ascertain all federal expenditures are captured in the SEFA. This resulted in the omission of a federal program from the SEFA reporting. Questioned Costs None Recommendation We recommend that McKinley update its current internal control processes to ensure all federal awards are identified for reporting as well as for compliance monitoring purposes. We also recommend that McKinley prepare SEFA in a format that is in accordance with the Uniform Guidance. Views of responsible officials and planned corrective actions: The McKinley Accounting Department, under the direction of George L. King, will ensure that federal grants received be clearly delineated on the trial balance through clear description that the source of funds is from a federal source and that the related expenditures are clearly identified from other expenditures on the trial balance. Completion of referenced corrective action will be implemented by February 10, 2023.
Show full finding ▾Hide full finding ▴SA 2022-001 ? Improve Internal Control in the Preparation of Schedule of Expenditures of Federal Awards (SEFA) Criteria: The following sections of the Uniform Guidance provide the following requirements: Section ?200.510 (b) Schedule of Expenditures of Federal Awards; The auditee must also prepare a schedule of expenditures of federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 - Basis for determining Federal awards expended. While not required, the auditee may choose to provide the information requested by Federal awarding agencies and pass-through entities to make the schedule easier to use. For example, when a Federal program has multiple Federal award years, the auditee may list the amounts of Federal awards expended for each Federal award year separately. At a minimum, the schedule must: ? List individual Federal programs by Federal agency. For a cluster of programs, provide the cluster name, list individual Federal programs within the cluster of programs, and provide the applicable Federal agency name. ? Provide total Federal awards expended for each individual Federal program and the Assistance Listings number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. Section 200.303: The non-federal entity should establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal Award. Section 200.1 defines internal control for non-Federal entities as the processes designed and implemented by non-Federal entity to provide reasonable assurance regarding the achievement of the objectives in the following categories: (i) Effectiveness and efficiency of operations; (ii) Reliability of reporting for internal and external use Condition During our audit of the SEFA submitted by McKinley, we noted that McKinley omitted one federal program with total expenditures of $291,431. The SEFA was corrected after the error was brought up to McKinley?s attention. Cause/Effect McKinley?s current internal controls do not include procedures to ascertain all federal expenditures are captured in the SEFA. This resulted in the omission of a federal program from the SEFA reporting. Questioned Costs None Recommendation We recommend that McKinley update its current internal control processes to ensure all federal awards are identified for reporting as well as for compliance monitoring purposes. We also recommend that McKinley prepare SEFA in a format that is in accordance with the Uniform Guidance. Views of responsible officials and planned corrective actions: The McKinley Accounting Department, under the direction of George L. King, will ensure that federal grants received be clearly delineated on the trial balance through clear description that the source of funds is from a federal source and that the related expenditures are clearly identified from other expenditures on the trial balance. Completion of referenced corrective action will be implemented by February 10, 2023.
The McKinley Accounting Department, under the direction of George L. King, will ensure that federal grants received be clearly delineated on the trial balance through clear description that the source of funds is from a federal source and that the related expenditures are clearly identified from other expenditures on the trial balance. Completion of referenced corrective action will be implemented by February 10, 2023.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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