SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) Page 2
Control Activities
Information and Communication
YES NO
1) Is there a system of checks and balances (segregation of duties) to ensure a correct SEFA?
a. Are responsibilities for preparing the SEFA segregated from those involved in reviewing the SEFA?
b. Are responsibilities for preparing the SEFA segregated from those involved in submitting the SEFA?
c. Are responsibilities for reviewing the SEFA segregated from those involved in submitting the SEFA?
2) Did management design the unit’s information system and related control activities to ensure the proper preparation, review and
submission of the SEFA?
a. Did management implement control activities through written policies?
3) Is the individual authorized to review the SEFA knowledgeable in the SEFA process?
a. Is there a checklist for the preparation, review and submission of the SEFA that includes the following? (See Long Version for
the SEFA Questions #3)
4) Does the individual authorized to review the SEFA understand the unit’s recordkeeping system?
5) Is access to the unit’s records appropriately controlled by user logins and passwords? Do individuals involved in the SEFA
process share their user id and password?
6) Does management or another designated individual review and check the accuracy of the information submitted through the
Gateway reporting system, including information submitted by the departments, by comparing it to supporting documentation used to
input the information before submission? Is this review documented as evidenced by initials, tick marks, etc. indicating procedures
performed?
7) Are standard reports or standard documentation used to support information in the SEFA?
a. Are there reconciliations between the financial records and any standard reports received from various employees involved in the
process of the preparation of the SEFA?
8) Does management send the grant information submitted through the Gateway reporting system to the departments for their review?
a. If yes, does the department verify the information and include documentation of the review? For example: initials, tick marks
indicating procedures performed, records traced to, etc.
b. Are differences noted by the department reviewed by management before changes are made to the information entered in the
Gateway system?
9) Are the Detailed Error Reports that are generated from the Gateway system reviewed by management or an individual not involved
in the SEFA process? How are the errors noted on the report corrected?
10) Does the unit use an outside consultant to prepare the SEFA? (See Long Version for the SEFA Question #11)
11)
Does each department maintain grant files for every individual grant and include all grant documents that have been remitted to
the auditor? Does each department ensure that all grant documentation is remitted to the auditor, including the grant application,
grant approval, grant contract/agreement from the grantor agency?
12) Are grant files or electronic files maintained by the fiscal officer for each grant and include proper supporting documentation?
a. Does management send checklists to the various departments listing documents to be provided to the fiscal officer? For
example, the grant application, grant award letter, grant agreement, grant budget, correspondence with grantor agency, claim
vouchers with supporting invoices, requests for advances, reports with supporting documentation, etc.
13) Is the source of the grant identified before grant proceeds are received? For example: This will be found with the grant
application, grant agreement and grant award letter. It may require contacting the grantor agency for additional information.
14) Are fund names for the grants set up by using a CFDA number and/or title of the grant? Do grant fund numbers follow the chart of
accounts established by the SBoA?
YES NO
1) Are procedures established to ensure that proper communication and documentation exists for internal communications between
offices, departments, management and the governing board regarding the preparation, review and submission of the SEFA?
a. How does the unit internally communicate information regarding the preparation, review and submission of the SEFA to
employees, including how to prepare a correct SEFA and responsibilities for internal control? Are records maintained to document
this communication?
b. Are procedures established to ensure that the communication requirements are being followed and necessary information is
being communicated properly?
c. Are procedures established for feedback on and clarification of the information provided?
2) What procedures are in place to collect the information needed to complete the SEFA?
a. Does management use the most current information available to ensure the SEFA will be correct?
