def METHOD_NAME(self, awards, mismatch) -> dict:
    entries = []
    for award in awards["FederalAwards"]["federal_awards"]:
        award_reference = award["award_reference"]
        count = award["program"]["number_of_audit_findings"]
        for _ in range(count + mismatch):
            entries.append({"program": {"award_reference": award_reference}})
    findings = (
        {
            "auditee_uei": "AAA123456BBB",
            "findings_uniform_guidance_entries": entries,
        }
        if len(entries) > 0
        else {"auditee_uei": "AAA123456BBB"}
    )
    return {"FindingsUniformGuidance": findings}