Which of the following would not be reported on in the Schedule of Findings and...

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Accounting

Which of the following would not be reported on in the Schedule of Findings and Questioned Costs?
a. Significant deficiencies in internal control
b. Material noncompliance with provisions of laws, regulations, contracts, or grant agreements
c. Material examples of inefficiency and inefiectiveness in carrying out federally funded programs
d. Federally reimbursed expenditures that are not adequately documented
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