SEFA Tutorial
Lesson 1: Federal Reporting Requirements – Background
Reporting Entity (Agency)
The state of Texas is recognized as one non-federal entity, therefore all activity for Texas state agencies and universities is compiled annually into one single audit package submission. Texas’ aggregate annual federal expenditures exceed the minimum single audit threshold. Therefore, all agencies must submit all required federal expenditure data and notes through the SEFA web application so the information can be consolidated for one statewide SEFA submission. The SEFA is reported on a state fiscal year basis, similar to the State of Texas Annual Comprehensive Financial Report (ACFR). Each agency that expends federal awards is required to submit the Schedule of Expenditures of Federal Awards (SEFA) and notes to SEFA in the SEFA web application. Do not include non-federal awards in SEFA. No certification is required in SEFA if there is no federal activity to report for an agency.
The consolidated statewide SEFA includes the activity of all federal award programs administered by the primary government of the state of Texas, except for certain discrete component units and a blended component unit of the Texas A&M University System.