Fiscal Year Memo 2024-22: Schedule of Expenditures of Federal Awards (SEFA) – COVID-19 identification classification; research and development grants spending; subaward spending; and non-cash federal assistance
The Schedule of Expenditures of Federal Awards (SEFA) is the basis for the annual Single Audit, as required by Subpart F (Audit Requirements) of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). This fiscal year memo provides instructions for reporting.
If your department has COVID-19 program spending (excluding ALN # 21.027) that was NOT reported under subfund ARPA/COVD during FY 2024, please report the following spending detail information to CTR by Monday, August 5, 2024: the ALN, the appropriation number(s), fund number(s), document ID and other necessary information to locate the spending in MMARS.
If your department had R&D grants spending during FY2024, please provide the following information to CTR by Monday, August 5, 2024: the SEFA spending detail information with the ALN, along with the appropriation number(s), fund number(s), document ID, object code and other necessary information to locate the spending in MMARS.
If your department received a subaward from a non-federal agency as a subrecipient to spend during FY2024, please provide CTR the SEFA spending detail information with the ALN and pass-through entity identifying number, along with the appropriation number(s), fund number(s), document ID, object code and any other
necessary information to locate in MMARS by Monday, August 5, 2024.
If your department received non-cash federal assistance NOT reported in MMARS in FY2024, please provide CTR the value of the non-cash federal assistance along with the ALN by Monday, August 5, 2024