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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

Instructions for the SEFA Web Application
Step 10. SEFA Agency Pass-through Reconciliation

Once the Initial Certification process is complete, proceed to the SEFA pass-through reconciliation process.

  1. Access the Main Menu.
  2. Click SEFA Agency Pass-through Reconciliation in the Reports section of the main menu. The system automatically links to the Pass-through Reconciliation report screen.
Screen shot of Main Menu explained above
  1. Review the report for both pass-through revenues and expenditures associated with the selected agency. The report displays both sides of each pass-through relationship.
  2. Review the report. Follow up if there is a “no” listed in the R&D match column. Verify the “no” is correct.
  3. Make the necessary adjustments to the records in order to balance all pass-through relationships.
  4. Review the report to ensure that all federal pass-through variances are resolved prior to completing the Federal Schedule Pass-through Certification. Agencies are not able to certify with a variance in the difference column.
Glenn Hegar
Texas Comptroller of Public Accounts
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