Schedule of Expenditures of Federal Awards (SEFA)
- SEFA Timeline
- SEFA Required Data
- Data Elements
- 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
- 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
- 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
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
Instructions for the SEFA Web Application
Step 2. Gather SEFA Information
Agencies have the option of entering SEFA data via the main record list or by using the batch entry method. Batch entry method instructions are available by selecting Batch Entry from the Main Menu of the SEFA web application.
SEFA information is derived from agency internal records, USAS, DAFRs, FMQuery—SIRS and queries requested from a financial reporting analyst.
References
Resources
- Agency Fiscal Year-End USAS Adjustments and AFR Checklist
- Step 1 – General Cleanup
- Step 2 – Review USAS Balances
- Step 3 – Investments
- Step 4 – Interagency Activity
- Step 5 – Binding Encumbrance and Payables
- Step 6 – General Revenue Reconciliation
- Step 7 – Statement of Cash Flows
- Step 8 – Notes to the Financial Statements
- Step 9 – Supplementary Schedules
- Step 10 – Analyze USAS Reports
- Step 11 – Review USAS Information
- Step 12 – Verify DAFRs and Complete AFR
- View Entire Checklist
- FAQs
- Definitions
- Appendices