Federal Reporting
The Federal Reporting Team within the Office of Accounts and Reports is responsible for the following federal programs and activities:
Schedule of Expenditures of Federal Awards (SEFA)
The Federal Reporting Team coordinates state agencies federal expenditure reporting. The team reviews and updates the DA89 Form to ensure compliance with the Office of Management and Budget (OMB) Annual Compliance Supplement, distributes the DA89 to state agencies, and reviews the DA89 responses provided by agencies. The information provided in the DA89s is then aggregated, compiled, and analyzed; resulting in the production of the SEFA Report. The SEFA report is then used by the State’s outside audit firm in determining which federal programs to review.
Schedule of Expenditures of Federal Awards (SEFA)
Statewide Single Audit Report
The Office of Accounts and Reports is responsible for the coordination and preparation of the Statewide Single Audit Report required under the Uniform Grant Guidance, 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Uniform Grant Guidance (UGG)
In December of 2013, the U.S. Office of Management and Budget (OMB) issued a document entitled Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (also know as the Uniform Grant Guidance). This guidance supersedes and streamlines the requirements found in OMB Circulars A-21, A-50, A-87, A-89, A-102, A-110, A-122, and A-133; more commonly referred to as the 'Single Audit Act'. Due to the issuance of the Uniform Grant Guidance, the responsibilities of the Federal Reporting Team have been expanded to track the development and interpretation of UGG guidance, and to coordinate with the guidance, and develop educational opportunities to assist state agencies and universities in becoming compliant with the guidance.
The Uniform Grant Guidance was published in the Federal Register on December 19, 2014. Any new awards or additional funding received after December 26, 2014 are subject to the new regulations. The main goals of the Uniform Grant Guidance are to reduce administrative burden, strengthen oversight, allow consistent and transparent treatment of costs, and focus audit requirements on reducing waste, fraud, and abuse. The Guidance was updated as in August of 2020 and more recently in April of 2024. The Uniform Grant Guidance, 2 CFR Part 200 can be found at: eCFR — Code of Federal Regulations.
Cash Management Improvement Act (CMIA)
The Cash Management Improvement Act (CMIA) Was established in 1990 and provides the general rules and procedures for the efficient transfer of funds for federal financial assistance programs between the federal government and the states. The U.S. Treasury enters into an agreement with each state, which establishes procedures and requirements for implementing the CMIA. The CMIA is implemented by the regulations in 31 CFR Part 205.
The objective of this program is to assist and guide state agencies in the draw-down of federal funds, so the draw-downs are performed ‘just in time’, resulting in an interest neutral event between the state and federal government. To achieve this end, the Federal Reporting Team develops and submits the annual Treasury State Agreement, develops warrant (check) clearance patterns, and performs annual interest calculations on Assistance Listing (ALN) programs. Except for those programs that are allowed to keep the interest, earned interest for the fiscal year (based on the annualized rate equal to the average equivalent yield of 13-week Treasury Bills auctioned during the state’s fiscal year) is to be returned to the U.S. Treasury.
Census Reporting
The United State Census Bureau requests participation with Quarterly Survey of State Government Tax Collections and the Annual Survey of the State Government Finances. The quarterly survey includes taxes received by state agencies. The Federal Reporting Team submits to the Census Bureau total taxes received for each fiscal quarter. The tax survey is also done on an annual basis, including total amounts for the fiscal year. Additionally, an Annual Survey of State Government Finances is requested. The survey provides the Census Bureau with total revenue and expenditures for the fiscal year. The statistics for both surveys are used by other fiscal agencies, states, and policy makers to develop a variety of important economic measures.
