2025-003 FINDING: Schedule of Expenditures of Federal Awards (SEFA) Adjustments Responsible Officials: Michelle DeNeui, Finance Officer Corrective Action Plan: Management will implement a year-end SEFA preparation and review process using the accrual basis of accounting. The process will include reviewing grant expenditures by the period incurred; reconciling SEFA amounts to the general ledger, grant reimbursement requests, and subsequent-year reimbursements; identifying and excluding prior-year expenditures unless allowed by grant terms; including currentyear expenditures reimbursed after year-end; and documenting review and approval before audit fieldwork. Anticipated Completion Date: Ongoing