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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

Notes to SEFA
Note 1: Nonmonetary Assistance

Nonmonetary federal assistance received during the current fiscal year is reported in SEFA Note 1 and includes:

  • CFDA name and number
  • Fair value for commodities, food stamps, federal surplus property, insurance, endowment and rent
  • Federal agency that provided the assistance
  • If they are pass-through funds, the name of the state agency or other entity that provided the assistance

For more information regarding nonmonetary awards, see Special Conditions: Nonmonetary Assistance.

Sample Disclosure Statement for SEFA Note 1: Nonmonetary Assistance

Sample Agency is the recipient of federal financial assistance programs that do not result in cash receipts or disbursements and are therefore not recorded in the Sample Agency’s fund financial statements. Awards received by the Sample Agency, which includes cash and noncash amounts, are included in the following schedule:

CFDA Number Program Name Grant Awards
10.555 National School Lunch Program $ 155,153,453
10.565 Commodity Supplemental Food Program 8,326,862
10.569 Emergency Food Assistance Program 40,194,479
39.003 Donation of Federal Surplus Personal Property 11,154,807
93.268 Immunization Grants 387,056,103
Total   $ 601,885,704
Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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