Guidance 612 - Schedule of Expenditures of Federal Awards
(Editor’s note: This tab has been updated to comply with the 2024 revisions to the uniform guidance — applicable for awards issued on or after Oct. 1, 2024, for subparts A-E. The subpart F requirements in the 2024 revisions will apply to single audits and program-specific audits with auditee fiscal years beginning Oct. 1, 2024. Subscribers seeking analysis on awards received prior to that date, as well as subpart F audits, that follow the 2020 version of the uniform guidance should refer to this tab within the attached PDF here.) Under the uniform guidance, an auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the same period covered by its financial… Read More