In order to facilitate timely and accurate preparation of a SEFA for fiscal year end, a monthly reconciliation of expenditures in the general ledger should be performed.

Nov 11, 2025 · To overcome this limitation, we propose Selective Flow Alignment (SeFA), a flow-based visuomotor policy with a selective alignment strategy. The straight paths in flow-based …

Oct 29, 2025 · Preparing the SEFA is essential because it promotes transparency in the use of public federal funds. It enables entities and external stakeholders to monitor compliance and …

Since SEFA is typically expenditure driven (but not always), make sure grant project expenditures are captured in the SEFA and that the related revenue recorded makes sense for the grant. …

Sep 1, 2023 · While preparing the SEFA, keep common errors at the forefront of your mind. Utilize the OMB Compliance Supplement and your accounting system. Verify that the SEFA includes …

This article has been updated since its original publication to reflect 2022 SEFA standards. With the influx of federal grant programs in the last few years, many organizations are, for the first …

Sep 24, 2024 · By following these steps, you’ll be able to present a comprehensive and accurate SEFA, ensuring compliance with audit requirements and demonstrating effective grant …

To maximize the transparency and accountability of COVID-19 expenditures, governments must separately identify COVID-19 expenditures on the SEFA. This includes the new COVID-19 …

May 5, 2021 · Under Uniform Guidance, entities that expend more than $750,000 in federal funds are subject to a single audit. This requires the auditee to prepare a Schedule of Expenditures …

Jan 29, 2024 · The SEFA is the primary responsibility of Management, and as such, we would like to advise you of best practices regarding preparation of the SEFA and some common errors to …