The Grants function is responsible for the County-wide reporting of Federal and State grants. The Division also compiles the Schedule of Expenditures of Federal Awards (SEFA), which includes the Federal grant activity of Maricopa County and related expenditures. Maricopa County's SEFA and Federal programs are audited annually as part of the County’s Single Audit. In addition, the Division is responsible for grant compliance which ensures that the financial activity is properly reported and that the departments are complying with the requirements of the grantors. The Grants Division also prepares the County-wide central service cost allocation plans including the departmental indirect cost plans.