Schedule of Expenditures of Federal Awards (SEFA)

• SEFA Timeline
• SEFA Required Data
• Data Elements
  • Table I
  • Table II
• UEI and SAM Reporting
• EIN Reporting
• Special Conditions
  • Accounting and Financial Reporting for Non-exchange Transaction (GASB 33) Issues Related to SEFA
  • Nonmonetary Assistance
  • Federal Surplus Property
  • Food Benefits
  • Pass-Through Grants
  • Federal Assistance Expenditures
  • Reporting of Byrd Program
  • Reporting of LEAP/SLEAP Program
  • Texas A&M Research Foundation
  • Research & Development
• Federal Funded Loans/Grants
  • Federally Funded Loan Programs
  • Federally Funded Student-Aid Grant Programs
  • Federal Funding Accountability and Transparency Act
• Miscellaneous Topics
  • Reporting Entity
  • Rebates
  • Disproportionate Share Program
  • Federal Funds to Pay for Debt Retirement
  • Indirect Costs
  • Unemployment Insurance (Agency 320 Only)
  • Lost and Foregone Revenue
  • Temporary Assistance for Needy Families (TANF)
  • Unrestricted Federal Appropriations – Universities
  • Earned Federal Funds vs. Federal Funds
  • Unexpended vs. Expended Federal Funds
  • Disallowed Prior Year Costs
  • Contingent Liabilities
  • Reporting of Medicare-Related Programs
• The American Recovery and Reinvestment Act (ARRA)
• COVID-19 and the CARES Act
  • ESF and HEERF
  • Provider Relief Fund
  • Coronavirus State and Local Fiscal Recovery Funds
• Notes to SEFA
  • Note 1 – Nonmonetary Assistance
  • Note 2 – Reconciliation
  • Note 3 – Student Loans
  • Note 4 – Depository Libraries for Government Publications
  • Note 5 – Unemployment Insurance Funds (ALN 17.225 only)
  • Note 6 – Rebates from the Special Supplemental Nutrition Program for WIC
  • Note 7 – Federal Deferred Revenue
  • Note 8 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) (ALN 97.036)
  • Note 9 – Economic Adjustment Assistance (ALN 11.307)
  • Note 10 – 10% de Minimis Indirect Cost Rate
  • Note 11 – Donations from Federal Assistance
  • Note 12 – Funding Sources within the CCDF Cluster
  • Note 13 – EHV Program Funding
• Instructions for the SEFA Web Application
  • Step 1 – Log in Screen
  • Step 2 – Gather SEFA Information
  • Step 3 – Main Menu
  • Step 4 – Add a New Record for This Agency
  • Step 5 – Viewing/Editing/Deleting an Existing Record
  • Step 6 – Format for Download
  • Step 7 – Reconciliation
  • Step 8 – Entering Notes to SEFA
  • Step 9 – Initial Pass-Through Certification
  • Step 10 – SEFA Agency Pass-through Reconciliation
  • Step 11 – USAS Agency Pass-through Certification
  • Step 12 – Pass-Through Certification
  • Step 13 – Verification Reports
  • Step 14 – Final Certification
  • Batch Entry Instructions