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â Clearly indicate total federal expenditures and/or federal expenditures by program â Contain required information related to the federal agency and passâthrough entities, including CFDA number or other identifying number 26 Common Deficiencies in the SEFA â¢ Schedule did not: â Disclose the basis of accounting used â¢ Schedule had inadequate notes (and sometimes no notes)
The federal budget is divided into approximately 20 categories known as budget functions. These functions include all spending for a given topic, regardless of the federal agency that oversees the individual federal program.Both the President's budget, submitted annually, and Congress' budget resolution, passed annually, comprise these approximately 20 functions.hese functions include all spending for a given topic, regardless of the federal agency that oversees the individual federal program. Both the President's budget, submitted annually, and Congress' budget resolution, passed annually, comprise these approximately 20 functions.