Recommendation: We recommend the Organization develop and implement a formal SEFA preparation policy that includes: - A centralized tracking system for all federal and pass-through awards, including subaward documentation - Review of the draft SEFA by another individual with knowledge of Federal reporting requirements and grants received. Additional training on Uniform Guidance requirements would also be beneficial Action Taken: Accounting will implement a formal SEFA preparation process that includes the development of a centralized schedule to track direct and pass-through federal funding sources. The schedule will incorporate key data fields necessary to support SEFA reporting and compliance, including identification of pass-through entities and applicable expenditure thresholds. A formal review process will be implemented to provide for appropriate separation of duties, with one individual responsible for preparation and a separate individual responsible for review and approval.