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State and local governments and not-for-profit entities that receive federal funding need to make sure their internal controls address the heightened risk that they may not identify all federal awards they are required to report on the Schedule of Expenditures of Federal Awards (SEFA), given all of the new federal programs relating to the COVID-19 pandemic. Preparing a complete and accurate SEFA is important because the entities use it to determine whether they are required to obtain a compliance audit of their federal expenditures, and it is the basis for the audit if one is required.