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Susan Combs  •  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

SEFA

SEFA/ARRA Reconciliation

Reconciliations are required between American Recovery and Reinvestment Act (ARRA) Section 1512 reporting and the annual Schedule of Expenditures of Federal Awards (SEFA) for all agencies that receive ARRA funding. Agencies must perform a reconciliation if they:

Agencies are required to submit the reconciling information each fiscal year and provide detailed supporting documents upon request. The reconciliation data is collected in the SEFA/ARRA Reconciliation option within the SEFA Web application.

The major reconciling categories are associated with differences in the accounting basis, timing and scope of ARRA 1512 and SEFA reporting. Identify the reconciling items for each Catalog of Federal Domestic Assistance (CFDA) number for each fiscal year, if applicable. If any error is identified during the reconciliation, agencies are expected to retain the documents and make the correction accordingly.

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Susan Combs
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.state.tx.us
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