STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 1 of 25
SEFA Table of Contents
S e c t i o n I
– G e n e r a l I n s t r u c t i o n s P a g e 2
S e c t i o n I I - F r e q u e n t l y A s k e d Q u e s t i o n s a n d A n s w e r s P a g e 3 - 8
S e c t i o n I I I - S E F A I n s t r u c t i o n s a n d G u i d a n c e P a g e 9 -10
S e c t i o n I V - S E F A R e p o r t i n g P a g e 10- 1 5
S e c t i o n V - S a m p l e F o r m s P a g e 1 6 - 2 3
S e c t i o n V I - F e d e r a l A g e n c y T w o D i g i t P r e f i x L i s t P a g e 2 4
S e c t i o n V I I - C o n n e c t i c u t H i g h e r E d u c a t i o n a l A g e n c i e s P a g e 2 5
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 2 of 25 G E N E R A L I N S T R U C T I O N S
1) Please read the instructions before com pleting the SEFA forms and reports.
2) The Federal Financial Assistance Package is due September 30th, 2019.
3) Forms and reports should be signed by the agency authorized person.
4) T he SEFA Forms link is http://www.osc.ct.gov/agencies/forms/index.html .
5) All agencies must complete the SEFA Control Sheet and email it together with the completed
form(s) and reports applicable for your agency.
6) Report B and K are generated for those agencies with grant expenditures in Core- CT funds
12060 and 12062. These two reports are emailed to the applicable agencies in beginning of
August
of each
fiscal year.
7) Connecticut quasi-public entities:
a) For federal grants audited by an independent public accountant, a copy of the most recent
A- 133 federal single audit report must be submitted;
b) Expended federal grants but had no federal single audit, complete the SEFA Control Sheet
form together with the other applicable SEFA form(s);
c) If no federal grants were expended , certify as such on the SEFA Control Sheet.
8) Send responses via email to : yvonne.pierzchalski@ct.gov
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 3 of 25 Section II - Frequently Asked Questions and Answers:
1.
Q. What is The Schedule of Expenditures of Federal Awards (SEFA)?
This is a supplementary statement to the s tate’s financial statements listing all federal awards
expended by Catalog of Federal Domestic Assistance Number (CFDA) for a fiscal year.
2. Q. Am I required to submit a SEFA response if the agency does not expend any federal awards
during the state’s fiscal reporting year? Yes, each agency is required to submit a response. If no federal awards were expended for the
current reporting year, submit a response and certify that no federal awards were expended .
3.
Q. Which expenditures should be included in the SEFA ?
Include expended awards r eceived (cash and non-cash) from the federal government or as a
subrecipient.
Do not include expenditures which are not reimbursable by the federal government or which make
up the state share of the program.
4. Q. What is a Federal Award ?
A federal award is federal financial assistance received directly from federal agencies or indirectly
from pass-through entities, excluding amounts received as reimbursement for services rendered or for
goods procured by the federal government for its own benefit from a state agency in a vendor capacity.
5. Q. When is a Federal Award Expended ?
The award is expended when the funds are disbursed. Federal award expenditures include the
following:
Expenditure transactions of grants, cost reim bursement contracts and cooperative agreements
Disbursement of funds to a subrecipient
Use of loan proceeds under loan and loan guaranteed programs
Receipt of federal and surplus property
Receipt or use of program income
Distribution or consumption of commodities
Insurance contracts in force during the fiscal reporting year
Disbursements of amounts entitling the non -federal entity to an interest subsidy
Distribution of vaccine items
Free rent if provided in connection with a federal award
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 4 of 25 Section II - Frequently Asked Questions and Answers: Continued
6.
Q. Should the SEFA include non-cash expenditures as Federal Award Expended ?
Yes, if provided in connection with a federal award. All non -cash award expenditures must be
report ed. Some examples of the federal non -cash awards are:
Insurance : The fair market value of the insurance contract at the time of receipt or the assessed value provided by the federal agency .
Free Rent: The fair market value at the time of receipt or the assessed value provided by the federal agency as part of an award to carry out a federal program .
Commodities, surplus property, donated property and vaccine items : distributed during the current year should be valued at the fair market value at the time of receipt or the assessed value provided
by the federal agency as part of an award to carry out a federal program.
Loans and loan guarantees : valuation amounts are considered federal awards expended. 7.
Q. For Loan and Loan Guarantees what should be reported as expended federal awards ?
The following are considered federal awards expended :
The value of new federally funded loans and loan guarantees made or disbursed to students during
the fiscal year.
Loan balances from the previous years for which the federal government imposes continuing
compliance requirements plus administrative costs recovered from the federal government under
the student loan programs including any interest subsidy .
Prior year’s loans and loan balances not made by the institution of higher education should not be
included in the current year SEFA because the lender accounts for the prior year balances.
8. Q. What is a CFDA number?
The Catalog of Federal Domestic Assistance (CFDA) is a five digit number assigned by the federal
government to identify each federal assistance program . The first two numbers of a CFDA number
identify the federal agency and the last three digits identify the specific agency program. The CFDA
numbers for the federal programs are listed at https:/www.cfda.gov .
If the grant award documents do not indicate a CFDA number, the state agency should contact the sponsor and request the number.
9.
Q. How to construct a CFDA identifying number?
There should not be any federal grants without an actual CFDA number assigned by the federal
government, so the need to create a CFDA identifying number should be rare. For federal assistance
that does not have an official CFD A number, a reconstructed CFDA identifying number should be
constructed with the best identifying information . If the award has a contract number or a grant
number, report the first two numbers of the federal agency followed by the contract number , grant
number or cooperative agreement number . For example, if funds from the federal Department of
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 5 of 25
Veterans Affairs are passed from a private external provider with a contract number of PO19 -C19016,
then the reconstructed CFDA number is 64 .PO19-C19016. Section II - Frequently Asked Questions and Answers: Continued
9.
Q. How to construct a CFDA identifying number ? - continued
If the grant has no contract number and no grant number, you can use the grantor id number together
with a reference-1. So if the gra ntor id is C12P1126 then, the reconstructed CFDA is 64.C12P1126-1. If
another award is received from the same external pass through entity without grant number
identifying information, the reconstructed CFDA is 64 .C12P1126- 2. Please note , the reconstructed
CFDA identifying number is restri cted to 15 characters .
The identifying number cannot be a decimal number such as 64 .321XX... Also the identifying number
cannot contain commas . In addition, you must report a program description for the grant program
without an official CFDA number. The description including spaces for the reconstructed CFDA is
limited to 75 characters .
10. Q. How should a CFDA number be reported on the C ore-CT accounting system ?
On the Core-CT accounting system a CFDA (attribute) number on a federal grant should be established
in Core by submitting Chartfield Maintenance forms. The Core- CT de tail instructions can be found at
the link http://www.core-ct.state.ct.us/financials/chartfield/Default.htm . Do not establish a CFDA
number for the payment
of services or goods that are for the direct benefit of a federal agency. 11. Q. Do I need to report the DUNS number?
Yes , if the DUNS number was used by your agency when you applied for and were awarded federal
funds by a federal agency. The number is on the grant award document issued to you by the federal
agency. Please certify the number with you r response. If your agency does not ha ve a DUNS number,
state as such with your response.
12. Q. Do I need to report the (FE IN) Employer Identification N umber?
Yes, since the state is required to submit its identification numbers with the report filed with the
Federal government , each agency (department) must report all their FEIN number (s) assigned by the
IRS. If an agency does not have an F EIN number certify as such with your response.
13. Q. Can revisions be made to the original submitted report?
Yes, in limited circumstances if an error was made and a revision is necessary, contact the Office of
the State Comptroller BFA Division via email and mark your submission as revised. The Office of the
State Comptroller compiles the unaudited data received from the agencies, and then, forwards the se
files to the State Auditors.
14. Q. What are total expenditures, state matching & interagency grant transfers and net
expenditures?
See Section IV SEFA Reporting of the SEFA instructions for the explanation of these categories.
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 6 of 25
Section II - Frequently Asked Questions and Answers: Continued
15. Q. What is a sub-award for reporting Federal Pass-Through Funds Received on SEFA Form C? Sub-awards are pass-through grants received from another grant recipient and expended during a
fiscal reporting period. The agency amounts reported as pass-through expenditure amounts on SEFA
Form C by CFDA cannot exceed the reported expenditures by CFDA on the agency ’s SEFA expenditures
reported on form A or report B. Refer to Section IV SEFA Reporting 3, of the SEFA instructions for
additional detail on the reportable expenditure amount s external private entity subaward.
16. Q. Who is a subrecipient for SEFA reporting amounts provided to subrecipients form/report?
A subrecipient performs part of the project activities or scope of the work of the pass-through
entity’s award agreement with a f ederal awarding agency. Do not include regular expenditures of a
grant to procure products or services on th e schedule (s). Some examples of external subrecipients are
municipalities, private entities, etc.
17. Q. Who is responsible to ensure that reported grant expenditures have the correct CFDA number?
The receiving agency is responsible to report the grant expenditures with the CFDA number of the
sponsor. In addition, all federal dollars transferred from one state agency to another state agency must
retain the same CFDA number.
18. Q. What is feder al financial assistance?
Federal financial assistance is assistance that non-federal entities receive or administer in the form of grants, loans, loan guarantees, property, cooperative agreements, interest subsidies, insurance, food
commodities, direct ap propriations or other assistance, excluding amounts received as reimbursement
for services rendered.
19. Q. What is a grant transfer (GT) transaction?
The State Accounting Manual (SAM) refers to transfers of grants among state a gencies as: the giving of
a grant to another state agency between two appropriations of a single agency similar to giving a grant
to an outside agency. This involves the passing of authority to make expenditures . When a state agency
receives federal monies and redis tributes such monies to another state agency, the subrecipient s tate
agency will report the expended grant funds on the agency’s SEFA schedule , not the grantor.
20. Q. For reported GT expenditures on the SEFA do state agencies need to specifically analyze the
GT’s to determine if they are subtracted and added correctly?
Yes, each agency must analyze all their GTs for proper SEFA reporting , and report expenditures net of
pass-through amounts to state agencies . Every GT which is removed from the agency’s gross
expenditures by CFDA must be reviewed by the agency . These “GT’s” are backed out so as not to
doubl e count the expenditure on the state’s SEFA sinc e the subrecipient state agency is responsible for
reporting the expended grant funds.
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 7 of 25 Section II - Frequently Asked Questions and Answers
: Continued 21. Q. If an expenditure adjustment is made
to the figures on SEFA f orms C, D, E, F, or report K, are
adjustments required to the SEFA Expenditure Schedule ?
Yes, if an expenditure adjustment is made on forms C, D, E, F or report K, the change must also be
reflected on the applicable SEFA e xpenditure Form A or Report B .
22. Q. Do I need to disclose federal student loan information on SEFA Form E and also include the
non-cash assistance expenditure on Form A? Yes, the expenditure amounts disclosed on SEFA F orm E “Student Loans and Student Loan Guarantees”
and non-cash assistance must be reported as an expenditure on the SEFA Form A.
23. Q. Does a Higher Ed State agency need to disclose the year end student loan balances?
Yes, OMB Uniform Guidance § 310(b) (6) requires that loans or loan outstanding at year end be
included in the SEFA schedule or as a note to the Schedule. Therefore, form E must include the loans
outstanding by CFDA if a continuing compliance requirement is applicable (see Section IV 5 and V
sample form E for additional details ).
24. Q. Do I need to disclose other non -monetary financial assistance?
Yes, use form F to disclose other non-cash assistance such as free rent, food commodities, vaccines
items, donated prope rty and surplus property. The value of this non-monetary assistance must also be
reported on SEFA Form A.
25. Q. How do I determine the federal value of food commodities as non -monetary assistance?
Run the CT Food distribution Entitlement/Bonus Summary Report for July 1 through June 30 of the
applicable year. The state distributing agency (SDA) should disclose the amounts by CFDA on Form F
and attach a copy of the generated Entitlement Bonus/Summary Reports to Schedule F. Also enter the
expenditure value of this non-monetary assistance on SEFA Expenditure of Federal Awards Form A
(see Section IV 6 sample form F ).
26. Q. Do I need to provide addendum footnote information with the SEFA package?
Yes, use SEFA Form E and Form G to report the required note information (see Section V sample
forms for more details).
27. Q. For research and development grant (R&D) does the major subdivision need to be listed ?
Yes, per Federal Single Audit Act (Uniform Guidance) Subpart C, § 310, (b) (1) “… R&D, total Federal
awards expended shall be listed by Federal agency and major subdivision within the Federal agency.
For example, the National Institutes of Health is a major subdivision in the Department of Health and
Human Services.” To ascertain the major subdivision within a f ederal agency see https://www.cfda.gov .
28
. Q. Do I need to submit Federal Grant Revenue Received SEFA Form R? Yes, all agencies that received
federal grants funds during the fiscal year must complete this form and list all the information required
on Form R.
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 8 of 25 Section II - Frequently Asked Questions and Answers
: Continued 29.
Q. Do I need to disclose the basis of accounting by CFDA on the reported expenditures ?
Yes, per Federal Single Audit Act ( Uniform Guidance ), the basis of accounting is required to be
disclosed on the footnotes to the SEFA . So if the expenditures of a federal grant are not reported on
the cash basis of accounting, the agency should indicate the applicable basis of accounting.
30. Q. What is the purpose of subrecipient SEFA Report K ?
The report details pass-through amount (s) passed to external subrecipients in Core- CT fund 12060
and fund 12062. This report is produced by the Comptroller’s Office bas ed on agency account coding of
expenditures. The agencies are exclusively responsible for the accuracy of the reported figures on the
report. This report is applicable for federal grants in Core-CT funds 12060 and 12062.
32. Q. Does each agency need to report expenditures on a separate SEFA Form A?
Yes, each state agency must submit a separate SEFA Form A for each College , University or Agency . The
submitted SEFA Form A must comply with the format of the OSC sample form . Non-conforming
submissions will not be accepted.
33. Q. When a payment is considered a sub award instead of a payment for goods or services?
A subrecipient denotes a non-federal entity that carries out a federal program, but does not include an
entity or individual receiving federal assistance of an award. Also the payments for goods and services
as a vendor are excluded. Some characteristics of a subrecipient are:
determines who is eligible to receive federal financial assistance;
has responsibility for programmatic dec isions, must adhere to federal compliance requirements;
must use the federal funds to carry out a federal program;
has a sub-award agreement information describing the responsibilities ;
and the federal CFDA number is identified.
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 9 of 25 Section III- SEFA Instructions and Guidance:
The SEFA packages provided by the agencies are
compiled by the Comptroller’s Office to report the SEFA
for the State of Connecticut. This information is critical to the Statewide Single Audit Report prepared by
the Auditors of Public Accounts . For federal programs tha t are subject to a separate audit by an
Independent Public Accountant (IPA) in compliance with OMB Uniform Guidance , submit a copy of the most
recent A-133 audit report, and DO NOT include expenditures audited by an IPA . Each agency receiving
federal assistance is responsible to properly and accurately transmit this information to the Comptroller’s
Office using the following reports in excel format: 1.
Expenditure of Federal Awards Form A -This form should be used by agencies with federal grant expenditures that are not r
ecorded in the state’s Core-CT accounting system or for grant
expenditures which are not recorded on the Federal Grant Report (SEFA ) CTF13932 . The form
reports expenditures by CFDA (see Section IV for detail instructions and data to be included on this
form) . If an agency has grants classified by federal sponsoring agencies as (R) research and (NR)
non research grants, prepa re a separate schedule for each grant type. Do not include federal grant
programs subject to a separate audit by an independent public accountant. 2.
Core-CT Federal Grant Expenditures Report B -This grant report is produced for agencies that have federal grant expenditures in the Core-CT accounting system.
The report details grant
expenditures in the s tate’s restricted funds 12060 and 12062 . Inter-departmental grant transfers
are noted and subtracted from the (total) gross expenditures. Each agency is responsible to review
the report including inter-departmental grant transfer amounts that are subtracted by CFDA and
certify the net expenditures on this report . Furthermore, the accuracy and completeness of the data
in the report is the responsibility of each agency expending federal funds. 3.
Federal Pass-Through Funds Expended Form C -A pass-through schedule must be submitted with your report if indirect federal funds were received and exp ended during the fiscal year
. Enter
the expenditures of federal as sistance received as a pass -through award from a state agency on one
column and external entities such as local governments or non-profit organizations on another
column. List the federal awards by CFDA in numerical order. Only report the amounts expended on
this SEFA form. If your agency does not receive indirect federal awards, submit and certify this form
as none. A grantor identifying number must be listed for external non -state entities. 4.
Amounts Provided T o Subrecipient Form D -On this report list by CFDA number federal sub- awards amounts provided to external entities in funds other than 12060 and 12062. External
entities are defined as municipalities, private entities, non-profit entities, school districts, and other
non-state entities. Exclude federal agencies and State of Connecticut agencies on this report.
Federal awards passed to other State of Connecticut agencies are not conside red subrecipients
organizations for this report (see also the SEFA reporting instructions in S ection IV). The
expenditure amounts on this report should also be included on SEFA Form A.
5.
SEFA Disclosures: Student Loans and Student Loan Guarantees Form E, Federal Non-Cash Assistance Form F and Addendum information on Form G -
Report the detail information on the applicable Form E, F and/
or G. The addendum information is used for the note disclosures that
accompany the State’s Schedule of Expenditures of Federal Awards . These items should be reported
in excel format and by interdepartmental memo with a brief disclosure. S ee Section IV 5 and Section
IV 6 for the information required.
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 10 of 25 Section III- SEFA Instructions and Guidance - Continued
6.
Core-CT Subrecipient Amounts Report K - This report is based on agency expenditure account coding to show amounts passed to external subrecipient in Core-CT fund 12060 and 12062 during
the fiscal year. Agencies are responsible to review and confirm the accuracy of the reported figures
per program. The expenditure amounts on this repo rt should also be included on SEFA R eport B.
7.
Federal Grant Revenue Received Form R - On this form list all federal grant funding received during the fiscal year.
The source of the grant funding can be from a federal agency, private entity
or a state agency. Report grant funds received on the cash basis of accounting. All agencies
receiving federal grant funds during the fiscal year must complete this SEFA form (see the form for
the detail required) . Section IV - SEFA Reporting:
1.
Expenditure of Federal Awards - Form A This form should only be used by agencies with federal grant expenditures that are not recorded in the
S
tate’s Core -CT accounting system or for grant expe nditures which are not reported on the SEFA Core-CT
Federal Grant Report B. When completing this form , all transactions recording expenditures must be
considered including transfer transactions which do not generate checks and the application of statewide
indirect cost overhead and fringe benefits for the payroll expenditures process. In those programs where
funding is supplied for autonomous checking accounts, the funds authorized but not expended and reported
to the Comptroller’s Office as “Cash in Custody” shall be a reduction on this form for the appropriate
accounting string. Furthermore, for those programs where additional amounts are collected from federal
programs, such as state services provided to program participants at state agencies or facilities, and the
amounts are not reported as federal expenditures at the servicing facility, an adjustment shall be shown. Do
not include “interim financing activity” . If a state agency expends both research and non-research grants, a
separate SEFA Form A must be submitted for the research grants and the non -research grants.
Column 1 Accounting String, Fund -Agency-SID: Refers to the coding on the Comptroller’s records
from which the expenditures were made. For higher educational institutions not recording
their grants on the Comptroller’s Core -CT accounting system, use the Agency ID, SID and Fund
code as listed in Section VII of the instructions .
Column 2 Major Sub Division of Federal Agency: Only list the major subdivision within the federal
agency for all research grants. This content is required per the OMB Uniform Guidance. For
example, if an agency has research grant expenditures in CFDA 93.121 under the Federal
Department of Health and Human Services , the major subdivision is the National Institutes of
Health.
Column 3 Grant Type: “NR” or “R” is determined by the f ederal sponsor and the designation refers to
the purpose of the CFDA grant and not to the State SID type. The federal grant type is either
“NR” non -research grant or “R” research grant.
Column 4 CFDA Number : Refers to the five digits of the Catalog of Federal Domestic Assistance Number
which was assigned by the relevant federal agency. If the CFDA Number does not exist, use
the first two digits to identify the federal agency followed by the contract number, and if no
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 11 of 25
contract number exists, use the provider ID. Refer to Section VI for a listing of the two digit
prefixes of the Federal agencies.
Column 5 ARRA Program: Insert “ARRA”– in this column to identify American Recovery and
Reinvestment Act programs. If both ARRA and non ARRA programs are expended for the
same CFDA number, you must report ARRA expenditures in their own row because the
recovery act requires recovery expenditure s to be identified separately from other federal
grant programs.
Column 6 Total Expenditures: Include the combined allowable amounts expended for direct and
indirect costs, amounts provided to subrecipients and pass -through awards expended.
Column 7 State Matching & Interagency Grant Transfers: If agency grant t ransfers and state
matching amounts are included in total expenditures , include these amounts in this column.
The State Accounting Manual refers to transfers of g rants between state a gencies as: the
giving of a grant to another state agency or between two appropriations of a single agency
similar to giving a grant to an outside agency. This involves the passing of authority to make
expenditures as contrasted with the payment to another for goods and services (purchase
and sale) or an inter-agency rearrangement of expenditures (correc tions or temporary
financing).
Column 8 Net Expenditure : This is the figure that will be reported in the State’s Schedule of
Expenditures of Federal Awards by CFDA. Transfers of federal assistance between s tate
agencies should be reported in the SEFA once for Connecticut as an entity. The receiving state
agency will report federal expenditures on the SEFA expenditure report when it expends the
federal assistance. Transfers out to state agencies and state matching grants should be
subtracted from the total expenditures to compute n et expenditures. The sending and
receiving agencies shall use the same CFDA number on the transfers.
Column 9 Higher Educational Ag encies (CSU, CCC, UHC and UOC): Report expenditure s by CFDA for
pass-through grants received prior to July 1, 2011 from Connecticut non -higher educational
agencies but expended in the current reporting period.
Column 10 If Col. 4 has a reconstructed CFDA number instead of an official CFDA number because no
official CFDA exists; insert the grant program description up to a maximum of 75 characters
in this column.
Report Total s: Expenditure totals by CFDA must be submitted as an excel file. Also submit a separate form
A for the research grants and the non-research grants.
2. Core-
CT Federal Grant Expenditures - Report B A
federal grant report was produced f or grants recorded on the Core- CT accounting system in the restricted
funds 12060 and 12062. This excel schedule along with the SEFA package is sent to the applicable agencies.
Agencies are responsible for reporting correct federal grant expenditures on the report. Inter-departmental
transfers out including the return of unspent funds should be noted and backed out from total expenditures
by CFDA. Agencies are exclusively responsible for the accuracy and completeness of the reported net
expenditures . The net expenditures by CFDA will be the reported figures in the State’s SEFA. Additionally,
each agency must certify the information via email to the Comptroller’s Office.
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 12 of 25 2. Core-CT Federal Grant Expenditures - Report B -C
ontinued
If corrections are not required, certify the report as no changes and attached the excel file(s) to your
email.
If corrections are required , note and highlight them directly on the excel file(s) sent to your agency.
The agency is required to detail the additions and subtractions by CFDA on the bottom of the report .
The corrected Report B must be certified and submitted in an excel format . These procedures will
ensure that the intended corrections are made, provide a uniform method of processing the changes
and provide an audit trail.
Use the Expenditure of Federal Awards Form A to report federal grant expenditures which are not
reported in the Core- CT Federal Grant Expenditures Report B.
Do not include CFDA expenditures on this report audited by an independent public accountant.
On this form “GT” transactions also include pass through grant funds to Connecticut higher
educational agencies coded to account 55120 in Core- CT.
When the higher educational agencies expend the amount pass through grants from state agencies ,
they will be reported on the State’s SEFA . 3
. Federal Pass-Through Funds Expended - F orm C While applicable to all state agencies, the Pass -Through Funds Expended Schedule is primarily intended for
higher educational agencies.
On this form report federal funds that your agency expended which were
received as a sub-recipient from an entity other than the federal government. This report shall include the
following for each grant program: 1. Grant Type; 2. Major Subdivision of Federal Agency; 3. CFDA
Number; 4. ARRA to identify Recovery A ct programs; 5. SID; 6.Pass-through Source/Grantor to identify
the name of the grantor; 7. Grantor’s Identifying Number assigned by pass -through entity ; 8. External
Entity Exp. Amount; 9. CT State Agency Exp. Amount; 10. Total Expended Amount; (see also Section IV
3 and Sample Form C in Section V).
Col 8. External Entity Exp. Amount - If a state agency passes through grant funds which were received
from a private non state external entity to another state agency, the reportable expenditure by CFDA
and by grantor should be: the amount expended by the agency less grant transfers GT plus the amount
ex pended by the other Connecticut state agency during the fiscal year .
The state agency receiving a grant from a private non state entity is responsible to tract and report
the expended portion by the other state agency in this column. If this condition is applicable
highlight the amount and note on SEFA Form C. 4. Amounts Provided t
o Subrecipients Schedule - Form D Th
is schedule details the amount provided as sub-awards to external entities and is required of all agencies.
External entities are defined as municipalities, private entities, and exclude federal agencies and
Connecticut state agencies. Those agencies which pass -through federal awards to external entities that are
not recorded on the Core-CT accounting system as shown on Report K or are not recorded in Core-CT funds
12060 and 12062, must report federal pass -through grant fu nds to external entities on form D.
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 13 of 25 4.
Amounts Provided to Subrecipients Schedule - Form D Continued S
ee the sample form on Section V and SEFA blank forms. All pass-through amounts to external
subrecipients reported on this form must also be included as expenditures in the total grant expenditure
amounts by CFDA program.
On Form A do not include amounts provided to Connecticut Quasi-Public Entities or those already shown on
Report K. If an agency has no federal grant expenditures reported on SEFA Form A, then SEFA Form D
should have no expenditures. 5.
Student Loans and Student Loan Guarantees - Form E List the following data on this form : CFDA number, d ollar amount of new loans disbursed during the fiscal
year,
cost of administrative allowances received, any interest subsidy or cash, indicate if the program has
continuing compliance requirem ent, the beginning loan balance for the year , expenditure amount to be
included on SEFA Form A, loan b alance outstanding at end of the year. Per OMB Uniform Guidance student
loan and loan guarantees , loan distributions, and the balances of the previous year’s outstanding student
loans are considered federal awards expended during the year. Report non-cash items related to federal
student loan and loan guarantee s on CFDA number(s) 84.038, 84.268 , 93.264, 93.364 and 93.342 as
expended awards.
For federal grant programs administered by third parties such as (CFDA 84.032 “Federal Family Education”
and CFDA 84.268 “Loans and Federal Direct Student Loans” ) include only the amounts of new loans made to
students. Per OMB Uniform Guidance-Subpart B, §205 (b) include only administrative costs for loan and
loan guarantee programs, loan distributions, the balances of the previous year’s outstanding student loans
and loan guarantees when determining the federal awards expended during the year.
An example of a prior year’s loan balance in determining the total loans expended follows. If a federal
lender requires, on an ongoing basis that a certain percentage of a building be rented to low income
residents; then, it may be necessary to include the prior year’s loan balance. If uncertain contact the federal
agency. 6. Other Federal Non Cash Assistance - Form F
Report all other non-cash items changing hands betwee n the federal government and third parties where
the state agency is an active participant. The non -cash items to report on this form include, but are not
limited to: free rent, federal surplus commodities, vaccine items, federal surplus property received and the
value of insurance provided. See Section V Sample Forms for how to report t
he items including the format. 7
. Supplement information required for the State’s SEFA - Form G On certain CFDA programs OMB Uniform Guidance requires footnote information the
State’s SEFA. If your
agency has expenditures during the fiscal year ended for the federal programs listed below, use the SEFA
Form G and enter the dollar amounts for the applicable CFDA programs:
a. Special Supplemental Nutrition for Women, Infants and Children WIC: CFDA Program (10. 557)
b. HIV Care Formula Grants: CFDA (93.917)
c. Child Support Enforcement : CFDA (93.563)
d. State Unemployment Insurance Funds : CFDA (17.225)
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 14 of 25 8. Core-CT Subrecipient Amounts Funds 12060 and 12062- Report K
A Subrecipients Schedule was produced in excel for grant transactions coded to account 55050 in Core -CT
fund 12060 and 12062. The procedures below will assure that the intended corrections are made, provide a
uniform method of processing the changes and provide an audit trail. The expenditure amounts on this
re
port should also be included in the reported expenditures on SEFA R eport B.
If corrections are required , note and highlight them directly on the original produced excel file(s). The
corrected schedule must be submitted in an excel format and certified. If a corrected report is submitted,
the agency is required to provide a separate detail summary of the additions and subtractions by CFDA in
the bottom of the report K.
If corrections are not required, certify the report as no changes and attached the excel file(s) to your email. 9. Federal Grant Revenue Rec eived Form R:
All Agencies must submit an excel listing of the federal funds received on the cash basis of accounting .
The funding source may be direct from a f ederal agency, or pass-through grant from another state
agency or an external non-state agency.
Reporting federal grant revenue received is only for OSC purposes and is not required by the Feds. Thus
form R is not subject to the Single Audit.
The form must be completed and submitted along with t he other SEFA reports and forms. See the
Section V Sample Form R for information needed to be reported.
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 15 of 25
Other Reporting Information
: Report the DUNS number(s) and the EIN number(s) on the SEFA Control Sheet.
1.
Reporting Dun and Bradstreet of Data Universal Numbering System (DUNS) number The State of Connecticut is required to submit the DUNS numbers to the Federal Audit Clearinghouse
yearly before March 31. Therefore, the Office of the State Comptroller is requiring each s tate agency to
submit its DUNS number along with the certificati on of expenditures of its federal awards.
2.
Reporting agency Employer Identification Number ( FEIN) number On yearly basis, the State of Connecticut is required to submit all FEINs to the Federal Audit
Clearinghouse before March 31. If an agency has more th an one FEIN number issued by the IRS, then
report all the FEIN numbers. The Federal Financial Report form that agencies use to report their
grant expenditures to the federal agencies have the
Federal Employer Identification Number.
An Employer Identification Number (F EIN) also known as Federal Employer Identification Number
(FEIN) and Tax Identification Number (TIN) is a 9 digit number that is assigned by the IRS. 3.
The grant type can be research and development or non-research The award document from a federal agency should have the federal grant type. If the grant type is
unknown contact the sponsor.
When reporting SEFA expenditures for grant programs
transferred from a state agency or an external
non-state entity, the federal grant type does not change. So if a non-research grant is transferred to a
state agency, the expenditures on this grant should be listed as non-research. Similarly if a research
grant is transferred to a state agency, the expenditures on the grant should b e reported as research.
Section V - Sample Forms
Please read all the instructions before completing and sending the forms because we have made a number
of changes. For an excel version of the blank forms refer to the excel SEFA forms file attached to the email.
The sample forms on the following pages indicate the information to be reported.
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 16 of 25
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 17 of 25
Expenditure of Federal Awards Form A - SAMPLE
Instructions SEFA Form A
Note:
This form must be submitted in excel format .
a. Read the instructions before completing this form.
b. Column 9 pertains only to: (CCC, CSU, UHC and UOC)-Enter grant funds received before July 1, 2011 from
Connecticut n on-higher educational agencies and expended in the current reporting period.
c. Do not enter grant expenditures on this form that are reported on SEFA Report B.
d. Report expenditures on this form that are disclosed on form E and form F.
e. Submit a separate form A for research and non-research grants in CFDA # in numerical order.
f. Col umn 3: The grant type refers to the federal agency award designation of research (R) or non -research
(NR).
g. Column 2: For all research grants, list the major subdivision/office within the federal agency. For example,
National Institutes of Health is a subd ivision in the federal agency Department of Health and Human
Services. If there is no major subdivis ion of a federal agency, note as N/ A.
h. Column 4: If a reconstructed CFDA is used because no official CFDA exists, insert the description of the
grant program in column 10. i.
For each state agency, you must submit a separate form A. j.
Column 10: F or a reconstructed CFDA #, you must repo rt a grant program description (s ee Q & A number 9
for additional information).
k. Basis of accounting: If the grant expenditure is not reported on the cash basis, specify the applicable basis
of accounting by CFDA #.
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 18 of 25
l.
The printed name and date above by an authorized official of the agency to submit the report will be
considered as your certified signature.
Section V Sample Forms
– Continued Federal Pass-through Funds Expended Form C
– SAMPLE
Instructions SEFA Form C
Note:
This form must be submitted in excel format.
a. Read the instructions before completing this form.
b. Report expended grants which the agency received and expended as a subrecipient .
c. Also include the expenditure amounts in this form on either report B or f orm A.
d. Do not include grants received directly from federal agencies on this schedule.
e. List the CFDA numbers in numerical order.
f. If your agency does not receive indirect federal awards , mark this schedule as none.
g. The grantor's identifying number is required only for non -state external entities pass -through amounts.
h. For the state agency, report the state agency Core-CT Department ID.
i. The grant type refers to the federal agency award designation of research (R) or non -research (NR).
j. Column 2: Only for research grants, report the major subdivision of the federal agency. If there is
no major subdivisio n of a federal agency insert “ N/A”.
k. Column 10: The total expended amount is the sum of col 8 plus 9.
l. Column 8: The External entity reportable amount is the gross expenditure less grant transfers plus the
amount expended by another state agency (refer to Section IV, 3 of the instructions ) .
m. The printed name and date above by an authorized official of the agency to submit the report will be
considered as your certified signature.
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 19 of 25 Section V Sample Forms
– Continued
Amounts Provided to Subrecipients Form D - SAMPLE
Instructions SEFA Form D
Note:
This form must be submitted in excel format.
a. Read the instructions before completing this form.
b. Include only federal expenditure awards passed to external non-state entities on this form.
c. Do not include amounts provided to Connecticut quasi-public agencies.
d. ARRA recovery grant programs must be separately identified on this schedule.
e. Prepare a separate Form for "R" research grants and "NR" non-research grants.
f. List the CFDA numbers in numerical order.
g. Include the amounts listed on this form in the total expenditure amounts.
h. For Core funds 12060 and 12062 use report K to report changes (see Section IV , 8 of the
instructions).
i. Do not include amounts from Report K on this form.
j. If the agency has no federal grant expenditures on form A, then form D should have no expenditures.
k. The printed name and date above by an authorized official of the agency to submit the report will be
considered as your certified signature.
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 20 of 25 Section V Sample Forms
– Continued Student Loans and Student Loan Guarantees Form E - SAMPLE
Instructions SEFA Form E
Note:
This form must be submitted in excel format.
a. Read the instructions before completing this form.
b. Report the expenditure amounts in column F of this form and also on form A.
c. Enter the beginning and ending loan balances by CFDA if continuing compliance is required.
d. Column F federal awards expended : If continuing compliance is applicable, then include loan
distributions (new loans) and the previous year end student loan balances ... see Section IV, 5 of the
instructions.
e. All agencies receiving student financial assistance must complete form E.
f. The printed name and date above by an authorized official of the agency to submit the report wil l be
considered as your certified signature.
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 21 of 25 Section V Sample Forms - Continued
Federal Non-Cash Assistance
Use form F to report (Free rent, food commodities, vaccine items, donated property and surplus property)
with the following data:
CFDA Number
SID
Amount of value received d irect federal non-monetary assistance
Type of Assistance
Indirect amount received from an external subrecipients
Total amount of financial assistance to be also included on form A
External pass-through organization if applicable
External subrecipient Tax ID - If the pass-through organization is an external entity
Value determined per - fair market value at time of receipt or assessed value provided by the
federal agency (sponsor).
Other Federal Non Cash Financial Assistance
Form F - SAMPLE
Note : This form must be submitted in excel format.
Read the instructions before completing this form.
a. On this form report federal non -cash assistance such as (free rent, food comm odities, vaccines, and
donated federal surplus property).
b. Column F: Also report the total e xpenditure amount on SEFA Form A.
c. For CFDA 39.003: The fair market value for SEFA per GSA Policy is 22.47% of the property’s
original acquisition value. So if th e assessed federal agency value is $10,000, the fair market value
for SEFA reporting is (10 ,000*.2247 = $2,247.00). A response is required regarding Federal Surplus
Property CFDA 39.003 in the SEFA report f ootnotes. If the amount is zero enter $0.00.
d. The printed name and date above by an authorized official of the agency to submit the report will
be considered as your certified signature
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 22 of 25 Section V Sample Forms
– Continued Additional Information Required on Certain Federal Programs
Form G – SAMPLE
Form G STATE OF CONNECTICUT
ADDITIONAL INFORMATION REQUIRED ON CERTAIN FEDERAL PROGRAMS
State Agency/Department XXXXXXX
Fiscal Year Ended: June 30, 20XX
1)
U. S. Department of Agriculture WIC Program: CFDA 10.557
The expenditures on the schedule are presented net of rebates and amounts collected from fines.
During the year the WIC Program received cash rebates received from milk, infant formula and cereal manufacturers
in the amount of
$ ____________ on the sales of formula and cereal to participants . The rebates enabled the s tate to serve additional eligible persons with the same federal dollars thereby reducing the federal cost per person . In addition, the
WIC program collected
$ ___________ in fines and penalties that were subsequently also used to increase WIC program benefits to more participants.
2)
HIV Care Formula Grants: CFDA 93.917
The state also expended $_________ in HIV rebates provided by private pharmaceutical companies. The rebates are
authorized by the AIDS Drug Assistance Program (ADAP) manual Section 340B rebate option as a cost savings
measure and are not included in the reported SEFA expenditures
.
3)
Child Support Enforcement: CFDA 93.563
For the fiscal year ended, the state received $_________of the total expenditures by withholding of a portion of various
collections received by the state through the process of implementing the Child Support Enforcement Program . The
other $__________ of the federal share of expenditures was reimbursed to the state directly from the f ederal
government.
4)
State Unemployment Insurance Funds : CFDA 17.225
Total expenditures from the federal portion equaled $____________. The amount of $____________ in Unemployment
Insurance program administrative expenditures was financed by the U.S. Department of Labor.
Certified By: XXXXXXXX XXXXX XX Date:
08-15 -XX
Name
Notes:
a. Read the instructions before completing this form.
b. Reminder this form is due on September XX , XXXX.
c. On this form the applicabl e agency must report the applicable amount(s).
d. Agencies expending federal grants list ed above must provide addition al information for the state's SEFA notes.
e. Agency's supporting detail backup for the reported figures above shall be retained.
f. The WIC and HIV programs expenditure amounts should be shown for the federal portion only.
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 23 of 25
Section V Sample Forms – Continued Federal Grant Revenue Received Form R - SAMPLE
Instructions SEFA Form R
Note:
This form must be submitted in excel format.
a. Read the instructions before completing this form.
b. This form is due on September 30, 2019.
c. For a recovery grant insert ARRA in column E.
d. In Column F, report Core- CT account coding of the funds received.
e. List all Federal G rant funds received during the fiscal year e nded June 30, 20XX.
f. In column G, report receipt amounts on the cash basis of accounting.
g. The printed name and date above by an authorized official of the agency to submit the report will
be considered as your certified signature.
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 24 of 25
S e c t i o n V I - F e d e r a l A g e n c y t w o d i g i t l i s t i n g b y C F D A N u m b e r
Federal Agency # Federal Agency #
Department of Agriculture 10 Federal Council on the Arts and Humanities 45
Department of Commerce 11 Institute of Museum and Library Services 45
Department of Defense 12 National Labor Relations Board 46
Department of Housing and Urban Development 14 National Science Foundation 47
Department of the Interior 15 Railroad Retirement Board 57
Department of Justice 16 Securities and Exchange Commission 58
Department of Labor 17 Small Business Administration 59
U. S. Department of State 19 Department of Veterans Affairs 64
Department of Transportation 20 Environmental Protection Agency 66
Department of the Treasury 21 National Gallery of Art 68
Appalachian Regional Commission 23 Overseas Private Investment Corporation 70
Office of Personnel Management 27 Nuclear Regulatory Commission 77
U. S. Commission on Civil Rights 29 Commodity Futures Trading Commission 78
Equal Employment Opportunity Commission 30 Department of Energy 81
Federal Communications Commission 32 Department of Education 84
Federal Maritime Commission 33 Pension Benefit Guaranty Corporation 86
Federal Mediation and Conciliation Service 34 Architectural and Transportation Barriers 88
Federal Trade Commission 36 National Archives and Records Administration 89
General Services Administration 39 U. S. Election Assistance Commission 90
Government Printing Office 40 United States Institute of Peace 91
Library of Congress 42 Department of Health & Human Services 93
National Aeronautics and Space Administration 43 Corporation for National and Community Service 94
National Credit Union Administration 44 Social Security Administration 96
National Endowment for the Arts 45 Department of Homeland Security 97
National Endowment for the Humanities 45 Agency for International Development 98
STATE OF CONNECTICUT
Schedule of Federal Awards (SEFA) Instructions for FYE June 30, 2019
Page 25 of 25
S e c t i o n -
VII C o n n e c t i c u t D e p a r t m e n t C o d e s f o r H i g h e r E d u c a t i o n a l A g e n c i e s Agency ID Agency Description SID Fund
Code Grant Type
UOC67000 University of Connecticut 40001 12017 Non Research
UOC67000 University of Connecticut 40001 12022 Research
UHC72000 University of Connecticut Health Center 40001 12018 Non Research
UHC72000 University of Connecticut Health Center 40001 12023 Research
BOR 83 500 B OR Connecticut State University 40001 12019 Non Research
BOR83500 BOR Connecticut State University 40001 12024 Research
BOR 84000 Central Connecticut State University 40001 12019 Non Research
BOR 84500 Western Connecticut State University 40001 12019 Non Research
BOR 85000 Southern Connecticut State University 40001 12019 Non Research
BOR 85500 Eastern Connecticut State University 40001 12019 Non Research
BOR 84000 Central Connecticut State University 40001 12024 Research
BOR 84500 Western Connecticut State University 40001 12024 Research
BOR 85000 Southern Connecticut State University 40001 12024 Research
BOR 85500 Eastern Connecticut State University 40001 12024 Research
BOR 78100 BOT System Office 40001 12020 Non Research
BOR 78300 Manchester - Community Technical College 40001 12020 Non Research
BOR 78500 Northwestern Community - Technical College 40001 12020 Non Research
BOR 78700 Norwalk Community - Technical College 40001 12020 Non Research
BOR 78900 Housatonic Community - Technical College 40001 12020 Non Research
BOR 79100 Middlesex Community - Technical College 40001 12020 Non Research
BOR 79300 Capital Community - Technical College 40001 12020 Non Research
BOR 79500 Naugatuck Valley Community College 40001 12020 Non Research
BOR 79700 Gateway Community - Technical College 40001 12020 Non Research
BOR 79900 Tun x is Community - Technical College 40001 12020 Non Research
BOR 80100 Three Rivers Community - Technical College 40001 12020 Non Research
BOR 80300 Quinebaug Valley Community - Technical College 40001 12020 Non Research
BOR 80500 Asnuntuck Community - Technical College 40001 12020 Non Research
