Finding #2026-001 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal programs: All programs. Condition and context: The SEFA originally provided by TALT did not correctly identify all federal awards. Certain federal awards were reported using incorrect award amounts and identifying numbers, and awards received as a subrecipient were not appropriately identified on the SEFA. Recommendation: Develop policies and procedures to correctly identify and reflect all federal programs on the SEFA and formalize independent review process for the SEFA. Planned corrective action: Management will establish procedures for the preparation and review of the SEFA. The procedures will require reconciliation of federal awards to the general ledger and supporting grant records and verification of program names, Assistance Listing numbers, award amounts, identifying numbers, and subrecipient awards. The Director of Finance will perform and document a final review of the SEFA prior to submission to the independent auditors. Responsible officer: Dina McIlhenny, Director of Finance. Estimated completion date: March 31, 2027.