WebSEFA and notes to the SEFA a. All single audit reporting packages must contain a SEFA prepared by the subrecipient, not the subrecipient’s auditor. In accordance with §___.310(b) of OMB Circular A-133, all SEFAs, at a minimum, shall: (1) List individual federal programs by federal agency. For federal programs included in a cluster of ... http://www.sefa.com/
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