The City has implemented procedures to ensure the Schedule of Expenditures of Federal Awards (SEFA) is reviewed and reconciled to the general ledger and supporting grant records prior to completion of the annual audit. Finance staff will perform a detailed reconciliation of all federal expenditures to verify that all eligible expenditures are accurately reported on the SEFA. This review process will be completed before the schedule is provided to the auditors to ensure the SEFA is complete, accurate, and in compliance with Uniform Guidance reporting requirements starting with the FY26 audit.