Skip to content
Breadcrumbs

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Note: To navigate this guide on a mobile device you must use the Table of Contents.

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Pass-Through Activity

Schedule of Expenditures of Federal Awards (SEFA)

Introduction

The state of Texas submits one statewide SEFA annually as part of the single audit package to comply with subpart F of the Uniform Guidance (2 CFR 200). SEFA includes all direct and pass-through federal expenditure activity for Texas. SEFA also includes notes that disclose relevant accounting principles and events that occurred during the state agency’s fiscal year.

Each agency that expends federal awards is required to submit the Schedule of Expenditures of Federal Awards (SEFA) and notes to SEFA in the SEFA web application. Do not include non-federal awards in SEFA. Submitting a copy of the agency’s SEFA to the Comptroller’s office is optional.

Agencies must maintain detailed documentation (such as reports) that supports the dollar amounts and note disclosures submitted in the SEFA web application. All agencies must have reporting systems in place to capture fiscal year-end financial information.

For more information, see Instructions for the SEFA Web Application.

Federal Awards

According to the Code of Federal Regulations (2 CFR 200.38), federal awards are the federal financial assistance and federal cost-reimbursement contracts that non-federal agencies receive directly from awarding federal agencies or indirectly from pass-through agencies. Federal financial assistance (as defined in 2 CFR 200.40) is any assistance that non-federal agencies receive or administer in the form of:

  • Grants
  • Cooperative agreements
  • Non-cash contributions
  • Property donations
  • Direct appropriations
  • Food commodities
  • Loans
  • Loan guarantees
  • Interest subsidies
  • Insurance
  • Direct appropriations
  • Other financial assistance

Federal financial assistance does not include amounts received as reimbursement for services rendered to individuals.