As a condition of receiving federal funds, state agencies must meet the
audit requirements of the federal Single Audit Act of 1984, as amended, and of the
federal Office of Management and Budget Uniform Administrative Requirements,
Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). 2 CFR 200.510(b) requires the State of Wisconsin to prepare a Schedule of Expenditures of Federal Awards (SEFA). The below resources will assist state agencies in preparing their SEFA materials for submission to the State Controller's Office.
Fiscal Year 2021 SEFA Materials: