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SEFA Tutorial

Lesson 1: Federal Reporting Requirements – Background

Learning Check

Answer the following questions.

1. An agency receives a federal grant with an effective start date of Oct. 1, 2019. Which OMB resource should the agency use for guidance to help determine if an expenditure may reasonably be allocated to that grant?
2. An agency (not considered a blended or discrete component unit) receives and spends $725,000 in federal awards during the state fiscal year. Is that agency required to record its expenditure in the SEFA web application? Why?
3. An agency (not considered a blended or discrete component unit) receives and spends $725,000 in federal awards during the state fiscal year. The federal awards include a $400,000 grant from a federal agency, a $225,000 grant passed-through from a state university and a $100,000 grant passed-through from a non-state university. What is the total amount of federal awards for that state fiscal year that the agency must record in its SEFA?
4. Sample University XXX receives a $1,000,000 federal award from U.S. Ed. as ALN 84.187, the Supported Employment Services for Individuals with the Most Significant Disabilities program. What ALN should the agency use to report the expenditures in SEFA? Why?