Recommendation We recommend that GiveDirectly enhance its internal controls related to the review of completeness to ensure that the SEFA is complete. Views of Responsible Officials and Planned Corrective Actions 4. SEFA Preparation Procedures Action: Establish a standardized checklist and reconciliation process tying SEFA to the general ledger and grant subledgers to ensure completeness. Responsibility: Ruth Sterk, Senior Manager of Accounting Timeline: 3 months, to be implemented and tested during the 2025 SEFA preparation process. 5. Cross-Departmental Coordination Action: Conduct quarterly coordination meetings between the finance and grants management teams to verify completeness of federal award listings. Responsibility: Daniel Obus, Chief Financial Offi cer Timeline: 3 months 6. Year-End Review Action: Implement a comprehensive year-end review with the fi nance and grants management teams of all federal awards and expenditures prior to SEFA submission, including a full reconciliation of SEFA balances to the general ledger and independent review by senior finance leadership. Responsibility: Ruth Sterk, Senior Manager of Accounting, with oversight from Daniel Obus, Chief Financial Officer Timeline: 6 months