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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Pass-Through Activity

Special Conditions
Nonmonetary Assistance

Nonmonetary assistance is reported as an expenditure in SEFA at the federally assigned value of the commodities distributed. Identify expenditures as nonmonetary assistance by selecting the nonmonetary tag in the SEFA web application. Nonmonetary assistance is not reported as federal revenue on the operating statement. Therefore, it is identified in SEFA’s Note 1: Nonmonetary Assistance and included as a reconciling item in SEFA’s Note 2: Reconciliation.

The following are examples of nonmonetary assistance:

  • Insurance — the fair value of the contract at the time of receipt or the assessed value provided by the federal agency.
  • Free rent — the fair value at the time of receipt or the assessed value provided by the federal agency. Free rent is not considered an award expended unless it is received as part of an award to carry out a federal program.
  • Endowments — value equals the cumulative balances of federally restricted amounts.
  • Food Stamps and Federal Surplus Property — value equals the fair value at the time of receipt or the assessed value provided by the federal agency.
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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