Notes to SEFA
The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of GiveDirectly under programs of the federal government for the year ended December 31, 2025. The information on the SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the SEFA presents only a selected portion of the operations of GiveDirectly, it is not intended to and does not present the financial position, changes in net assets, or cash flows of GiveDirectly.