Fiscal Year Memo 2026-24: SEFA COVID-19 Identification Classification; R&D Grants Spending; Non-Cash Federal Assistance
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 – April 22, 2024).
The reporting deadline is Monday, August 17, 2026.