Form Sf-Sac - Audits Of States, Local Governments, And Non-Profit Organizations Page 10
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14Programs with No CFDA Number, Contract number or Grant Number
If the program does not have a CFDA number, a contract number, or grant number, enter the Federal
agency’s two-digit prefix (as listed in Appendix 1) in the first two spaces. In the extension box, enter
"UNKNOWN."
Example: A U. S. Agency for International Development program with no CFDA number or contract
number would be entered as:
9
8
UNKNOWN
Note: CFDA prefixes may not always be the same as the prefixes listed in Appendix I. If an award has
a CFDA number use that number. If the program does not have a CFDA number, use the prefix from
Appendix I.
Column (c) - Research and Development
Mark either "Yes" or "No" to indicate if the Federal program is a Research and Development (R&D) program
as defined in §__.105 of the Circular by marking (X) in the appropriate box to indicate either "Yes" or "No".
When a CFDA program consists of part R&D and part non-R&D, list the R&D expenditure detail on one line
and the non-R&D expenditure detail on a second line.
Example: A National Science Foundation program with part R&D and part non-R&D for CFDA 47.076
would be entered as:
9. FEDERAL AWARDS EXPENDED DURING FISCAL YEAR
CFDA number
Research
Direct
and
Name of Federal
Amount
Federal
develop-
Expended
Award
Program
2
Extension
Agency
ment
1
Prefix
(a)
(b)
(c)
(d)
(e)
(f)
Yes
x
Yes
1
1
x
No
No
4
7
.
076
.00
Education and Human Resources
23,456
2
2
x
x
Yes
Yes
1
1
No
.00
No
4
7
.
076
Education and Human Resources
89,101
2
2
Column (d) - Name of Federal Program
Enter the name of the Federal program as shown in the CFDA. If the program is not listed in the CFDA, the
contract number or a description of the award recognizable by the awarding Federal agency should be
entered.
Column (e) - Amount Expended
Enter the amount of expenditures included in the Schedule of Expenditures of Federal Awards for each
Federal program. Note that amounts shall include the value of Federal awards expended in the form of
non-cash assistance, the amount of insurance in effect during the year, and loans or loan guarantees
outstanding at year end, regardless of whether such amounts were presented in the Schedule or in a note
to the Schedule of Expenditures of Federal Awards. Round to the nearest dollar.
Column (f) - Direct Award
Indicate if the award was received directly from a Federal awarding agency by marking (X) in the
appropriate box to indicate either "Yes" or "No". When an award consists of both direct and indirect (i.e.,
received by a subrecipient from a pass-through entity) funds, list the direct expenditure detail on one line
and the indirect expenditure detail on a second line (see example below). When a single audit reporting
entity receives direct awards and transfers them to another part of the same single audit reporting entity,
these awards should still be reported as direct (e.g., transfers within the single audit reporting entity do not
create a recipient/subrecipient relationship).
Example: A U.S. Department of Labor program with part direct and part indirect for CFDA
17.259 would be entered as:
9. FEDERAL AWARDS EXPENDED DURING FISCAL YEAR
CFDA number
Research
and
Name of Federal
Amount
Direct
Federal
develop-
Program
Expended
Award
2
Agency
Extension
ment
1
Prefix
(a)
(b)
(c)
(d)
(e)
(f)
Yes
Yes
1
1
x
x
1
7
.
259
No
.00
No
WIA Youth Activities
133,337
2
2
x
Yes
Yes
1
1
x
No
.00
No
1
7
.
259
WIA Youth Activities
995,582
2
2
SF-SAC(I) (5-2004)
Page 6
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