The Schedule of Expenditure of Federal Awards (SEFA) is contained in the Commonwealth's annual single audit report in accordance with the Uniform Guidance (2 CFR Chapter I, Chapter II, Part 200, Subpart F.) Under Uniform Guidance (2 CFR 200), a non-Federal entity that expends $750,000 or more in Federal awards during the non-Federal entity’s fiscal year must have a single audit conducted.
The SEFA is a report of federal grant expenditures incurred by the Commonwealth of Kentucky and includes both monetary and non-monetary grant awards. The Amount Passed Through to Subrecipients is the portion of the total expenditures that was passed on to other organizations. Per 2 CFR §200.502, “the determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as…the disbursement of funds to subrecipients…” Federal funds are determined to be expended when the organization becomes obligated to the subrecipient for payment. Generally, that is when the payment is made to the subrecipient.
The full single audit report is published on the website of the Commonwealth of Kentucky, Auditor of Public Accounts and is available after March 31st of each year as the Report Of The Statewide Single Audit Of The Commonwealth Of Kentucky, Volume I and Volume II. The auditee (non-Federal entity) is responsible for submitting the audit package and related data collection form to the Federal Audit Clearinghouse (the repository of record designated by the U.S. Office of Management and Budget (OMB)).
Agencies and departments should use the forms below to submit the required SEFA information to the Office of the Controller, Office of Statewide Accounting Services, Financial Reporting Branch.
Many state agencies receive federal funding through ALN 21.027. Coronavirus State and Local Fiscal Recovery Funds (SLFRF). Use of the term "obligations" in some ALN 21.027 funding agreements with other entities may impact SEFA reporting. Recipients of funds from ALN 21.027 should thoroughly review these documents to gain an understanding of their agency compliance and reporting responsibilities.
The SEFA data is presented by Federal Agency/ALN/Commonwealth Department: