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 – Up to 15% 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 6. Format for Download
The data may be downloaded into a spreadsheet format after data entry is complete. This downloaded spreadsheet format can be used to verify the data entry or to serve as a SEFA hard copy.
- Access the Main Menu/Reports (XLSX).
- Click Main Record List.
- Download and Save the system generated Main Record List (Excel file).
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