Single Audit (OMB Uniform Guidance) readiness checklist

Create a Single Audit readiness checklist for {organization_name} for FY ending {period_end_date}.

Inputs:
- Grant list and expenditures: {grant_expenditures}
- Prior findings: {prior_findings}
- Policies and procedures: {policies}
- SEFA status (existing/draft): {sefa_status}

Output:
1) Readiness checklist: SEFA, internal controls, compliance requirements, procurement, subrecipients.
2) Data request list and owners.
3) Common findings to prevent and controls to implement.
4) Timeline for audit fieldwork and governance communications.

Be practical and operational.