Findings are documented as listed on the entity’s single audit report Schedule of Findings and Questioned Costs and Schedule of Expenditures of Federal Awards (SEFA).
If a named pass through agency disputes the assignment of the audit finding resolution, the agency must contact the appropriate parties (i.e. Entity and/or independent auditors [CPA]) to request a revision.
The revision should remove the agency’s name and add the correct responsible party’s name (if applicable) to the finding and SEFA.
The revision must be submitted to the SCO for review and approval by the CPA or entity.
Once approved, a letter relinquishing the disputing agency from the audit finding resolution responsibility will be sent to the disputing agency.
If a new state agency is named in the revision as the pass through agency, a management decision letter will be sent to that agency.
If a revision is not received the audit finding will continue to appear on the disputing agency’s Audit Finding Resolution Report issued by the SCO.
