SEFA Tutorial
Lesson 2: Agency Responsibilities for Federal Awards
This lesson provides an overview of agency responsibilities for direct and pass-through federal awards.
Reporting Responsibilities for SEFA Data
All agencies that receive federal funds must submit federal revenue and expenditure data through the SEFA web application — regardless of whether the agency receives the federal funds directly from the federal government or indirectly from another non-federal entity. Agencies are also responsible for correctly entering and maintaining federal revenue and expenditure data in USAS.