Notes to SEFA
The Assistance Listing Number, formerly known as Catalog of Federal Domestic Assistance (CFDA) Number, is a program identification number. The first two digits identify the federal department or agency that administers the program and the last three digits are assigned by numerical sequence. This five-digit number is assigned in the awarding document for all federal assistance award mechanisms, including federal grants and cooperative agreements. Assistance listings are detailed public descriptions of federal programs that provide grants, loans, scholarships, insurance and other types of assistance awards. The SAM.GOV assistance listing is the public online data showing all available federally funded programs.
State or local government redistributions of federal awards to the Institution, known as pass–through awards, should be treated by the Institution as though they were received directly from the federal government. The Uniform Guidance requires the SEFA to include the name of the pass–through entity and the identifying number assigned by the pass-through entity for the federal awards received as a sub- recipient. Pass-through entity identifying numbers are presented when available. Numbers identified as N/A are not applicable and numbers identified as N/AV are not available.
Revenues and expenses of the Federal Awards programs are included in the Institution’s financial statements. The reconciliation between the expenses in the financial statements and expenditures in the Schedule of Expenditures of Federal Awards is as follows: