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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
Federal Assistance Expenditures

Funds from the U.S. Department of Defense (DOD), including National Guard funds, are subject to Uniform Guidance and are reported in SEFA in the same manner as other federal funds. The expenditures of the DOD funds are included in the financial statements and, therefore, they are not a reconciling item for the reconciliation in SEFA Note 2. DOD funds not assigned a CFDA number must be identified with a contract number assigned by the DOD. Disclose the DOD contract names, numbers and amounts.

Glenn Hegar
Texas Comptroller of Public Accounts
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