Fiscal Year Memo #2025-25: SEFA COVID and R&D Grant Spending
The Schedule of Expenditures of Federal Awards (SEFA) is the basis for the annual Single Audit, as required by Subpart F (Audit Requirements) of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). This memo contains the SEFA instructions to report to CTR the federal COVID-19 and Research grant spending amounts.