SEFA builder: mapping grants to CFDA/Assistance Listing and notes

Create a SEFA (Schedule of Expenditures of Federal Awards) template for {organization_name}.

Inputs:
- Federal awards listing: {federal_awards}
- Expenditure detail by grant: {expenditures}
- Indirect cost rate/election: {indirect_cost_info}
- Subrecipient amounts: {subrecipient_info}

Output:
1) SEFA table with required columns and calculated totals.
2) Notes to SEFA draft (basis of accounting, de minimis/indirect rate, subrecipients).
3) Tie-out checklist to GL and grant reports.
4) Data gaps and questions.

Keep it aligned to Uniform Guidance expectations.