Department of Administration Office of the Chief Financial Officer ASTRA SEFA Presentation Roger Basinger April 6, 2016 FY 2016 Schedule of Expenditures of Federal Awards

2016 SEFA – Key Dates – All Agencies Friday, July 15th – Agency Cover Letter, 2016 DA89, DA89 Instructions, and Agency Certification released to state agencies Monday, August 15th – Agency Certifications and DA89 due to the Office of the Chief Financial Officer Friday, September 30th – Preliminary SEFA due to Clifton, Larson & Allen (CLA) Friday, October 14th – Final SEFA due to CLA 2 Schedule of Expenditures of Federal Awards

2016 SEFA – Key Dates – Universities Monday, August 15th – Agency Certifications and DA89s are due to the Office of the Chief Financial Officer. DA89s are to include preliminary Student Financial Aid information for CFDAs/Student Financial Aid programs reported on the Fiscal Operations Report and Application to Participate (FISAP) report. Friday, September 30th – Second DA89 submitted containing only the CFDAs/Student Financial Aid programs reported on the FISAP report due U.S. Department of Education on October 1st. Programs Reported on the FISAP - Federal Supplemental Education Opportunity Grants (CFDA ), Federal Work-Study Program (84.033), and Federal Perkins Loan Program (CFDA ). 3 Schedule of Expenditures of Federal Awards

2016 SEFA – Issuance of DA-89 and Related Documents The Cover Letter, DA89, DA89 instructions, and Agency Certification should be loaded to the OFCO’s website by July 1st. The documents could be loaded to the website earlier depending on when the Compliance Supplement is made available by the Office of Management and Budget. Documents will also be ed to agencies on Friday, July 15th. Agencies need to ensure that they are using and returning the 2016 Certification and DA89. The DA89 is updated annually to reflect changes in clusters, CFDA numbers, federal agencies, and state agencies. If a prior year’s DA89 is completed and returned – erroneous reporting could result. 4 Schedule of Expenditures of Federal Awards

2016 SEFA – DA89 Changes A new column will be added to the DA89 indicating if the CFDA number is following the previous grant guidance or the new Uniform Grant Guidance (UGG). The new UGG is applicable to new awards or additional funding received after December 26, The new UGG audit requirements will apply to non-Federal entities fiscal years starting on or after December 26, Schedule of Expenditures of Federal Awards

Schedule of Expenditures of Federal Awards 2016 SEFA – DA89 Reporting Issues Agencies should report all DA89 expenditure amounts in whole dollars – please do not enter cents. Many of the fields on the DA89 auto populate – please do not enter data into shaded gray areas – If you believe the information being populated is incorrect, please contact Jill Martin or myself with questions and/or corrections. If you do not know the CFDA number, but know the federal awarding agency, please use the two digit federal agency number followed by.000 – For example, the United State Department of Agriculture is federal agency 10 for SEFA purposes, so an unknown CFDA number would be reported as

Schedule of Expenditures of Federal Awards 2016 SEFA – DA89 Reporting Issues If you do not know the federal agency issuing the award, please report the CFDA number as If you receive federal dollars and are not provided a CFDA number, check with the federal paying agency, since you may have a contract with the federal agency rather than a grant. If the receipt of federal funds are the result of a contract between the state agency and federal agency to provide goods or services, the funds should not be reported on the SEFA. 7

Schedule of Expenditures of Federal Awards 2016 SEFA – DA89 Reporting Issues If you are reporting a CFDA number that contains both program grant and R&D provisions, the CFDA will need to be reported as two separate line items and expenditures allocated between the grant program and R&D costs. 8

Schedule of Expenditures of Federal Awards 2016 SEFA – Agency Reporting All agencies are required to complete and return the Agency Certification form (even if you do not expend federal funds). Only agencies expending federal funds need to complete and return the DA89. 9

Schedule of Expenditures of Federal Awards Agency Roundtables Wednesday, April 20th – Cost Principles Wednesday, July 13th – SEFA Both roundtables are tentatively scheduled at the State Board of Healing Arts, 800 SW Jackson, Lower Level, from 9:00 am to 10:30 am. 10

Schedule of Expenditures of Federal Awards 11 Questions / Contact Information Jill Martin Roger Basinger (785) (785)