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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Pass-Through Activity

Notes to SEFA
Note 11 – Donations from Federal Assistance

Donations from federal assistance are reported in SEFA Note 11 when all the following conditions apply. The donation:

  • Was received as federal assistance
  • Is non-cash
  • Does not include ongoing compliance requirements
  • Was not received under a specific ALN

Disclose in SEFA Note 11:

  • Required:
    • The type of donation received (example: “Personal Protective Equipment”).
    • The estimated fair market value of the donation at the time of receipt.
  • Optional: Comments (example: “N95 masks from FEMA”).

The SEFA Note 11 DONATIONS FROM FEDERAL ASSISTANCE – DONATION TYPE drop-down menu identifies the donations from federal assistance that must be reported in the CY SEFA. Personal Protective Equipment (PPE) received without an ALN is the only DONATIONS FROM FEDERAL ASSISTANCE – DONATION TYPE currently reported.

The donations from federal assistance reported in SEFA Note 11 are non-cash and do not include an ALN. Therefore, do not report SEFA Note 11 donations from federal assistance as:

  • Federal revenue on the operating statement
  • SEFA records in the SEFA Main Record List
  • Non-monetary in SEFA Note 1
  • Reconciling items in SEFA Note 2.

Do not disclose non-monetary donations received under a specific ALN in SEFA Note 11. Instead, disclose non-monetary received under a specific ALN in SEFA Note 1.

Note: Agencies must enter responses for Note 11 in the SEFA web application prior to the final SEFA certification process. If not, the final certification will fail.