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Schedule of Expenditures of Federal Awards inquiry

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According to Office of Management and Budget Circular A-133, agencies that receive federal funds are subject to audit requirements, which are also known as single audits. The audit process is used to report on the revenues and expenditures of federal grants on a recurring basis. Part of the single audit report includes the Schedule of Expenditures of Federal Awards (SEFA).

The Schedule of Expenditures of Federal Awards inquiry includes the Catalog of Federal Domestic Assistance (CFDA) title and number, the grant number, the year of the grant, the name of the federal agency that provides the funds, and the name of the pass-through entity. The inquiry is for a specific period. Typically, that period is the same as the financial statement period, which is a fiscal year.

The inquiry includes grants that have projection dates in the selected date range. The Grantor agency column of the inquiry shows the grant customer or, for a pass-through grant, the grantor agency. For a pass-through grant, the Pass-through agency column shows the grant customer. If the grant isn't a pass-through grant, the Pass-through agency column is blank.

Set up the CFDA clusters

You must set up the CFDA clusters that can be associated with CFDA numbers in the Schedule of Expenditures of Federal Awards inquiry.

  1. Go to Project management and accounting > Setup > Grants > Catalog of Federal Domestic Assistance clusters.
  2. Select New to create a CFDA cluster.
  3. Enter the cluster name.
  4. Select Save to save your changes.

Set up CFDA numbers

You must set up CFDA numbers that can be added to grants and included in the Schedule of Expenditures of Federal Awards inquiry.

  1. Go to Project management and accounting > Setup > Grants > Catalog of Federal Domestic Assistance numbers.
  2. Select New to create a CFDA number.
  3. In the Number column, enter the CFDA number.
  4. Press the Tab key.
  5. In the Description column, enter the CFDA title.
  6. Press the Tab key.
  7. Optional: In the Program cluster field, add the appropriate CFDA cluster.
  8. Select Save to save your changes.

Set up grants to report for the Schedule of Expenditures of Federal Awards inquiry

  1. Go to Project management and accounting > Grants > Grants, and select an existing grant.

  2. On the Setup FastTab, in the Catalog of Federal Domestic Assistance field, assign the CFDA number. The CFDA number on the grant determines the CFDA cluster for reporting.

  3. On Contact information FastTab, enter the grantor information by following these steps:

    1. In the Grant customer field, enter the customer who is responsible for the grant. For an existing grant, this information might already be entered.
    2. Indicate whether the grant customer is the funder. If the grant customer is the funder, leave the Pass-through check box cleared. If another customer is the funder, and the grant customer is responsible for spending and tracking the money, select the Pass-through check box.

  4. If you selected the Pass-through check box in the previous step, in the Grantor agency field, enter the customer who provided the grant. The grantor agency and the grant customer can't be the same customer.

Here is an example of a pass-through grant:

The federal government funded an infrastructure project for a state. The federal government gave the money to the state to spend. In this case, the federal government is the grantor agency, and the state is the grant customer.

Note

When you first turn on the feature, initial CFDA numbers will be entered by using the existing numbers on grants.

Exclude grants from SEFA reporting based on the grant type

  1. Go to Project management and accounting > Setup > Grants > Grant types.
  2. On the Default information FastTab, select the Exclude from Schedule of Expenditures of Federal Awards check box.
  3. Select Save to save your changes.

Run the Schedule of Expenditures of Federal Awards inquiry

  1. Go to Project management and accounting > Inquiries and reports > Grant inquiry > Schedule of Expenditures of Federal Awards.

  2. In the Parameters section, follow these steps:

    1. In the Date interval field, select the code for the date interval. Alternatively, in the From date and To date fields, define the date interval.
    2. Optional: To include only billed transactions as revenue in the inquiry, set the Include only billed revenues option to Yes.

Columns

The Schedule of Expenditures of Federal Awards inquiry includes the following columns:

  • Catalog of Federal Domestic Assistance cluster name
  • Grantor agency
  • Pass-through agency
  • Grant name
  • Grant ID
  • Grant application ID
  • Catalog of Federal Domestic Assistance
  • Receipts
  • Expenditures