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

Notes to SEFA
Note 1: Nonmonetary Assistance

Nonmonetary federal assistance received during the current fiscal year must be disclosed in SEFA Note 1.

The disclosure statement must include the:

  • AL title and ALN
  • Federally assigned or fair market value of any noncash assistance (including commodities, food stamps, federal surplus property, insurance, endowment and rent)
  • Name of the federal agency that provided the assistance (if nonmonetary assistance is direct from the federal government)
  • Name of the non-federal pass-through agency that provided the assistance (if nonmonetary assistance is pass-through from another agency)

Note: The amount of nonmonetary assistance reported in SEFA Note 1 must match the ALN total of nonmonetary identified in the Record List section in the SEFA web application.

For more information regarding nonmonetary awards, see Special Conditions: Nonmonetary Assistance.

Sample Disclosure Statement for SEFA Note 1: Nonmonetary Assistance

Sample Agency is the recipient of federal financial assistance programs that do not result in cash receipts or disbursements and are therefore not recorded in the Sample Agency’s fund financial statements. Awards received by the Sample Agency, which includes cash and noncash amounts, are included in the following schedule:

ALN Program Name Grant Awards
10.555 National School Lunch Program $ 155,153,453
10.565 Commodity Supplemental Food Program 8,326,862
10.569 Emergency Food Assistance Program (Food Commodities) 40,194,479
39.003 Donation of Federal Surplus Personal Property 11,154,807
93.268 Immunization Cooperative Agreements 387,056,103
Total   $ 601,885,704