Circular A-133 report for grants (SEFA)
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Agencies that receive federal funds are subject to audit requirements, also known as single audits, according to Office of Management and Budget (OMB) Circular A-133. The single audit includes the Schedule of Expenditures of Federal Awards (SEFA) report to report expenditures of federal grants on a recurring basis. This report includes the Catalog of Federal Domestic Assistance (CFDA) title and number, grant number, year of grant, name of the federal agency providing the funds, and name of the pass-through entity. The report is for a specific period of time, typically the same as the financial statement period—a fiscal year.