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SEFA Tutorial

Lesson 3: Overview of Classifying Federal Funds

Learning Check

Answer the following questions.

1. Sample Agency XXX receives a federal award from a federal agency and passes $75,000 to Sample University YYY. Sample Agency XXX informs Sample University YYY that the award is interagency pass-through. Sample University YYY spends the entire award during the same fiscal year. How should Sample Agency XXX and Sample University YYY record the $75,000 federal expenditure in the SEFA web application?
2. Sample Agency XXX receives a federal award from a federal agency and passes $80,000 to an NSE. How should Sample Agency XXX record the $80,000 federal expenditure in the SEFA web application?
3. Sample Agency XXX receives and spends in the same fiscal year a $250,000 federal award passed-through an NSE. How should Sample Agency XXX classify the federal revenue in USAS?