CHAPTER XI: SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) CONTENTS SECTION PAGE(S) SEFA Guidance Intro 1 2 Instructions for Preparing the SEFA 1 1 4 Frequently Asked Questions with Answers 2 1 4 Notes to the SEFA Award and Example Schedule 3 1 3 Illustration of Direct and Pass-Through Awards 4 1 Federal Agency Two-Digit Prefix List 5 1 9/1/14 9/1/08 SEFA INDEX 1
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SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) GUIDANCE The Schedule of Expenditures of Federal Awards (SEFA) is an essential document for planning and conducting the audit of your organization. It also provides assurance to those agencies that award financial assistance that their programs or grants were included in the audit. It is important to prepare this schedule carefully to ensure that it is accurate and complete. Any program or grant omitted from this schedule will be considered unaudited. This schedule should be prepared on the same basis of accounting as the financial statements. For information on how to submit the SEFA to the State Auditor s Office, contact the State Auditor s Office at 360-725-5612. Please do not submit the SEFA to the Office of Superintendent of Public Instruction. Include on this schedule all expenditures of federal awards for the year that were received directly from a federal agency and indirectly (pass-through) from a state agency or local government. OMB Circular A-133 section.310(b) describes the criteria and requirements for preparing the schedule. The SEFA should be prepared on the same basis of accounting, for the same period and reporting entity, and using the same underlying accounting records and financial statements, except for specific potential variances as described below. Report grant-related expenditures in the year they take place (even if the government will not be reimbursed by the grantor until the following year). Do not report amounts on this schedule based on the date(s) that funds are received from the grantor (e.g., a cash advance or the date the government receive a reimbursement payment). Federal awards expended include the following: Expenditure transactions associated with grants, cost-reimbursement contracts, cooperative agreements, and direct appropriations. Indirect costs claimed for reimbursement using an indirect cost rate or cost allocation plan. Disbursement of funds passed through to sub-recipients. Use of loan proceeds under loan and loan guarantee programs (refer to loan valuation guidance below). Receipt of federal property (e.g., equipment and supplies) and surplus property. Receipt or use of program income (refer to program income guidance below). Receipt of non-cash assistance such as food commodities and vaccines. Disbursement of amounts entitling a non-federal entity to an interest subsidy. Insurance contracts in force during the period under audit. Indirect Costs Include in the SEFA any indirect costs that were claimed for reimbursement using an indirect cost rate or cost allocation plan. Revenues received from indirect cost recoveries should be coded as federal revenue. 9/1/14 9/1/08 SEFA Intro 1
Equipment and Supplies The receipt of federally-funded equipment, materials or supplies that are paid for by another agency is considered a non-cash award that must be reported on the SEFA. The amount to be reported is the fair market value or other amount, as designated by the grantor, on the date it is received by the entity. Other Non-cash Assistance Food stamps, food commodities, vaccines, donated property (including surplus), and other noncash assistance should be valued at fair market value at the time of receipt or the assessed value provided by the grantor. The notes to the schedule of expenditures of federal awards should disclose the nature of the amounts reported. Matching/Cost Sharing The amount contributed by the district in the form of matching funds or in-kind match should not be reported on the SEFA; only the federal expenditures related to the program/project are to be reported. Program Income Many grantees earn program income while administering federal programs or projects. The receipt of program income should be reflected on the SEFA depending on the method used when accounting for program income. Some federal agencies differ on the treatment of program income on the SEFA. Therefore, it is recommended that the district consults with the grantor about how it prefers the income to be reported. Deductive Method This method requires the grantee to use the income as an offset against expenditures before requesting additional grant funding. For SEFA presentation, report the total grant expenditures net of program income. It is recommended that a footnote be added to disclose the amount of income that was applied toward grant costs. Additive Method For this method, grantees are permitted to use the income for program/project purposes in addition to the original grant award. The general rule is that expenditures from this income should be reported on the SEFA in addition to expenditures made from the original grant. Unless otherwise specified in the grant agreement, interest earned on cash advances or idle grant funds is not considered program income. Valuation of Federal Loans Use the following guidelines to calculate the value of federal awards expended under loan programs: (1) Amount of new loans made or received during the fiscal year, plus (2) Balance of loans from previous years for which the federal government imposes continuing compliance requirements (see questions below in Section 2 regarding continuing compliance requirements), plus (3) Any interest subsidy, cash, or administrative cost allowance received. For answers to Frequently Asked Questions please see Section 2. 9/1/14 9/1/08 SEFA Intro 2
Instructions for Preparing the SEFA The following are instructions for each column of the schedule. An example of a completed schedule follows the instructions. Column 1 Federal Agency Name Provide the name of the federal grantor agency or organization (for example, the federal grantor for Title I is the U.S. Department of Education. Please clearly distinguish between federal agencies and state agencies with similar names or initials. Subtotals should be included for each federal agency. Column 2 Pass-Through Agency Enter the name of the pass-through agency that awarded the funding to your district (for example, OSPI, DSHS, ESD 121, Spokane County, etc.) Note: Leave this column blank if the award is received directly from a federal agency. Column 3 Federal Program Title Provide the official name of the federal award. Please try to avoid using nicknames. A list of official titles can be obtained from the CFDA website at www.cfda.gov. NOTE: for federal programs included in a cluster program, list individual federal programs within a cluster of programs (e.g., Child Nutrition Cluster, Special Education Cluster (IDEA). A listing of programs included in a cluster can be found in the Circular A-133 Compliance Supplement, Part 5. This listing changes each year, so it is important to consult the Compliance Supplement for the correct year. Column 4 CFDA Number List the applicable CFDA number for each award. This is a five digit (XX.XXX) identification number assigned by the federal government and published in the Catalog of Federal Domestic Assistance www.whitehouse.gov/omb/circulars/. This number must be provided for all federal awards received either directly from a federal agency or indirectly through a state agency or local government. Every effort should be made to obtain CFDA numbers. Research the program before the district concludes a CFDA number does not exist. Steps to take: Contact the grantor. Research the CFDA website (including the Historical Index). Contact the local audit team. Submit a question to the SAO HelpDesk. Follow the guidance below if, after researching the number, the district concludes that a CFDA number does not exist. In the first two spaces enter the Federal Agency s two digit prefix (see list of agencies in section 5, page 1). Follow the two digit prefix with: The contract or grant number, if available The word UNKNOWN, if no other identifying number is available Example: Assume an entity received an award with no CFDA number from the U.S. Department of Health and Human Services, but had a contract number of 035560A. The district would enter the CFDA number on the SEFA as 93.035560A. 9/1/14 9/1/08 SEFA 1 1
Column 5 Other ID Number Use this column to report contract or grant numbers assigned by federal or state agencies, in addition to the CFDA number. If a number is not available, write NA. Use these columns to report current year expenditures (determined on the same basis of accounting as the financial statements). See requirements for valuing loans and noncash assistance above. Column 6 Expenditures From Direct Awards Enter the amount of expenditures for assistance received directly from a federal agency. When calculating the amount expended for each program, be sure to include both direct costs and indirect costs. If the district is making a subaward to another entity, these amounts should also be reported as expenditures. NOTE: If the district receives an award under the same CFDA number from multiple grantors, the SEFA should have a subtotal for that CFDA number showing the total amount received from all sources. Column 7 Expenditures From Pass-Through Awards Enter the amount of expenditures for federal assistance received as a pass-through award from a state agency, local government, etc. When calculating the amount expended for each program, be sure to include both direct costs and indirect costs. If the district is making a subaward to another entity, these amounts should also be reported as expenditures. Column 8 Total Expenditures Enter the combined total of all federal expenditures from passthrough and direct awards by CFDA number. NOTE: Any amounts your district passes through (i.e., a subgrant) to other entities are considered expenditures. Consequently, the total amount expended for a particular federal award includes all amounts expended by your district and any amounts awarded to other entities. See examples in the Frequently Asked Questions With Answers, section 2. Column 9 Footnote Reference If applicable, enter the reference number that corresponds with the Notes to the Schedule. Notes to the Schedule Section 3 illustrates footnotes that should be included in the SEFA if applicable to your district. Included in this illustration are disclosures for districts operating schoolwide programs, and/or exercising the transferability option provided for by No Child Left Behind (NCLB) or the Small Rural Schools Achievement (SRSA) option. REQUIRED the notes to the schedule should disclose the basis of accounting and any other significant accounting policies used in preparing the schedule. This includes reconciling any difference between the amounts shown on the Schedule and the underlying amounts reflected in the district s accounting system. HIGHLY RECOMMENDED to the extent practical, the district should enter any amounts that the district has passed through to a subrecipient for each federal 9/1/14 9/1/08 SEFA 1 2
program listed on the schedule. Circular A-133, section 210 has information on subrecipient designation. Do not list amounts paid to vendors here. OPTIONAL, BUT RECOMMENDED provide any information that may be useful to the reader such as the nature of a revolving loan program, the method used to value commodities or other non-cash assistance such as property or vaccines, and any other information necessary to reconcile the amount reported to the district s accounting records. Examples of footnotes is provided in Section 3. Note: An Excel template has been created for districts to use when preparing their SEFA. This template is located on the SAFS website at http://www.k12.wa.us/safs/tt/tools.asp. 9/1/14 9/1/08 SEFA 1 3
(DISTRICT NAME) SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ending August 31, 20XX 1 2 3 4 5 6 7 8 9 Expenditures Federal Agency Name Pass Through Agency Name Federal Program Title CFDA Number Other Identification/Award Number From Direct Awards From Pass Through Awards Total Foot note The Accompanying Notes to the Schedule of Expenditures of Federal Awards are an Integral Part of this Schedule. 9/1/14 9/1/08 SEFA 1 4
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FREQUENTLY ASKED QUESTIONS WITH ANSWERS Question 1: When do I report a loan on my SEFA? Answer: Circular A-133, section 205, and guidance from the AICPA state the loan is considered expended when the loan proceeds are used. Reimbursement Basis: Most loans are funded on a reimbursement basis where the borrower incurs program-related costs and then makes a request to the lender for the loan proceeds. In this case, report the amount expended during the year for which the district will seek loan funding. Loan Advances: Some loans are made in advance of any project-related expenditures. Because the federal government is at risk for these loans, the total proceeds received should be reported on the SEFA even if the district has not spent all the funding. Contact the lender to determine if it requires the full amount of proceeds to be reported in the year of receipt. Revolving Loans: If the district receives federal funds and then makes a loan to another party, report the amount of loans the district made during the year. (Refer to additional guidance on revolving loan funds below.) Question 2: What is a continuing compliance requirement? Answer: The district is considered to have a continuing compliance requirement if the lender continues to impose a requirement over the outstanding loan balance in any one of the following 14 areas in years following receipt of the loan: 1. Activities Allowed or Unallowed 2. Allowable Costs/Cost Principles 3. Cash Management 4. Davis-Bacon Act 5. Eligibility 6. Equipment and Real Property Management 7. Matching, Level of Effort, Earmarking 8. Period of Availability of Federal Funds 9. Procurement and Suspension and Debarment 10. Program Income 11. Real Property Acquisition and Relocation Assistance 12. Reporting 13. Subrecipient Monitoring 14. Grant-Specific Special Tests and Provisions 9/1/14 9/1/10 SEFA 2 1
FREQUENTLY ASKED QUESTIONS WITH ANSWERS (continued) Question 3: If my project takes several years to complete, will I have continuing requirements throughout the duration of the project until it is complete? Answer: Most likely. For example, many lenders will set aside a portion of the funding until all inspections are made and all supporting documentation encompassing the entire project is submitted and approved. Consult with the lender about its expectations over reporting loans for projects that span multiple years. Question 4: How do I determine the amount of any interest subsidy I am receiving? Answer: The OMB has not issued any official guidance on this topic. Typically, an interest subsidy means the federal government is paying or waiving a portion of the interest cost that would ordinarily have to be paid by the borrower. Consult with the lender to determine if any portion of interest is being subsidized. Question 5: Are interest subsidies from Build America Bonds reported on the SEFA? Answer: No. The OMB has excluded Build American Bonds from A-133 single audits. Question 6: What if my project is complete and there are no requirements other than to repay the loan? Answer: If the laws, regulations, and the provisions of contracts or grant agreements pertaining to the loan impose no continuing compliance requirements other than to repay the loan, the loan does not have to be reported on the SEFA. Question 7: What if our district makes a loan to another entity or program participant? Answer: Report the amount of loans made during the year. If the district administers a revolving loan program where federal funds are lent to third parties, repaid, and then lent to again to other parties, the repayment of principal and interest is considered program income (revenues) and loans of such funds to eligible recipients are considered expenditures. For purposes of SEFA presentation, report the amount of loans the district made during the year. This includes all loans that are funded by the original grant and program income. However, be sure to check the terms of the grant award and discuss with the grantor because some federal grantors have different rules for presenting revolving loans on the SEFA. For example, the Department of Commerce for its Economic Assistance Revolving Loan Fund requires grantees to report the balance of loans outstanding at year-end, instead of the amounts lent. Similarly, the Department of Education requires colleges and universities to report the balance of their Perkins loan fund on the SEFA in addition to amounts lent during the year. In contrast, some federal agencies only require the original loan to be reported and do not treat any subsequent lending as federal funds. 9/1/14 9/1/10 SEFA 2 2
FREQUENTLY ASKED QUESTIONS WITH ANSWERS (continued) Question 8: Am I required to identify American Recovery and Reinvestment Act funds on a separate line in the SEFA? Answer: Yes, any funds spent from the American Recovery and Reinvestment Act of 2009 (ARRA) must be reported separately on the SEFA. Many of the grants under ARRA have their own unique CFDA number for use on the SEFA. In addition, use the prefix ARRA when identifying the name of the program. Further, your district should include in the SEFA any ARRA funds disbursed to subrecipients. It is recommended that you include a footnote that describes the pass-through awards to sub-recipients. Question 9: I have joined a special education consortium through the Educational Service District (ESD) that receives all of my local and federal special education funds (CFDA 84.027 and 84.173). Do I have to report the cost of the federal special education services provided by the ESD on my SEFA? Answer: Yes, beginning with fiscal year 2008, when it will be required to be reported by the district. LEAs (school districts) are the official grantee and the primary provider of special education. ESDs are service organizations without FTE s and cannot receive funding as a grantee under IDEA, but can provide special education services. Therefore, in order to properly account for funds received and expended, the school district should consider itself as the grantee and the ESD as a vendor providing services. As a result, each district should report the federal funds expended to support these services on its SEFA. Consult with your ESD on the proper accounting journal entry for this grant. Each school district would then be responsible for monitoring the proper use of these federal funds by the consortium. Question 10: Do I report Federal Forest funds (Schools and Roads) on the SEFA? Answer: Yes, report this assistance under CFDA No. 10.665, Schools and Roads Grants to States. The federal grantor is the U.S. Department of Agriculture (USDA). The pass-through agency is the Office of State Treasurer. Question 11: Do I report Medicaid Administrative Match reimbursements from the Department of Social and Health Services (DSHS) on the SEFA? Answer: Yes, report this assistance under CFDA No. 93.778. The federal grantor is the U.S. Department of Health and Human Services and the pass-through agency is DSHS. You should report the amount claimed for reimbursement during the year on the SEFA, even though you might not receive the payment from DSHS until the following fiscal year. If the delay is significant (e.g., longer than 6 months), consult with your regional SAO audit team. Question 12: Do I report Medicaid reimbursements received from DSHS for services provided to Medicaid-eligible Special Education students? Answer: No, these services are considered patient care services and are not subject to audit under Circular A-133. 9/1/14 9/1/10 SEFA 2 3
FREQUENTLY ASKED QUESTIONS WITH ANSWERS (continued) Question 13: Do I report the amount my district sub-grants (pass-through award) to other districts? Answer: Yes, amounts passed through to other entities are considered expenditures. Consequently, the total amount reported for a particular federal award includes all amounts spent by your district and any amounts awarded to other districts. Example 1: An ESD provided federal funds to School District A and School District B to purchase computer equipment under a technology grant, and both districts procure and pay for the equipment using the grant funds. The amount paid to each district by the ESD is considered a pass-through award. As such, the ESD would report this amount on its Schedule of Expenditures of Federal Awards (SEFA). Further, School Districts A and B would report the amount they spent for the equipment as an expenditure of a pass through award on their SEFAs. Example 2: An ESD purchases computers, provides training, and awards the computers to participating districts. The title for the equipment transfers to each district, which has the responsibility for managing and tracking the equipment. Each district would report the receipt of the equipment on its SEFA and the ESD would report the initial cost of purchasing the computers on its SEFA. If the ESD charged a fee to attend the training, and a district paid the fee with federal funds, the district would report the cost of the registration as an expenditure. The ESD would also report the cost of the training (net of the registration fees received) on the SEFA if it was paid with federal funds. Question 14: Do I report state and local funds spent by our district to supplement federal programs? Answer: No, report only the federal portion. Question 15: Do I report amounts that we are reimbursed for indirect costs on the SEFA? Answer: Yes, include direct costs and costs recovered via an indirect cost rate. (However, you do not need to distinguish between direct and indirect costs when reporting the amount spent.) Question 16: Do Title I Academic Achievement Awards or Distinguished Schools Awards from OSPI need to be reported on the SEFA? Answer: No, according to the OSPI Title I office, these special awards are not part of your Title I, Part A allocation and are not considered a federal grant that is required to be included on the SEFA. Please refer all questions to OSPI on the allowable uses of these awards. 9/1/14 9/1/10 SEFA 2 4
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Include the following notes to the schedule either as an attachment to the schedule or on the face of the schedule (if space permits). The notes should disclose the basis of accounting, definitions of abbreviations, and any other information that might be needed by the reader. Each district should prepare notes that describe their particular programs and circumstances. The following notes are considered examples only: NOTE 1 BASIS OF ACCOUNTING The Schedule of Expenditures of Federal Awards is prepared on the same basis of accounting as the (district) s financial statements. The (district) uses the (cash/modified accrual/accrual) basis of accounting. Expenditures represent only the federally funded portions of the program. District records should be consulted to determine amounts expended or matched from non-federal sources. NOTE 2 PROGRAM COSTS/MATCHING CONTRIBUTIONS The amounts shown as current year expenses represent only the federal grant portion of the program costs. Entire program costs, including the (district) s local matching share, may be more than shown. NOTE 3 NONCASH AWARDS The amount of (vaccine/dental items/commodities/surplus property/etc.) reported on the schedule is the value of (vaccine/dental items/commodities/surplus property/etc.) distributed by the (district) during the current year and priced as prescribed by. NOTE 4 SCHOOLWIDE PROGRAMS The (district) operates a schoolwide program in three elementary buildings. Using federal funding, schoolwide programs are designed to upgrade an entire educational program within a school for all students, rather than limit services to certain targeted students. The following federal program amounts were expended by the (district) in its schoolwide program: Title I (84.010) ($ dollar amount); Migrant Education (84.011) ($ dollar amount). NOTE 5 TRANSFERABILITY As allowed by federal regulations, the (district) expended ($ dollar amount) from Title II Improving Teacher Quality, Part A (84.367) to Safe and Drug-Free Schools (84.186). This amount is reflected in the expenditures of Safe and Drug-Free Schools (84.186). 9/1/14 9/1/09 SEFA 3 1
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (continued) NOTE 6 SMALL RURAL SCHOOLS ACHIEVEMENT (SRSA) As allowed by federal regulations, the (district) expended ($ dollar amount) from Title II Improving Teacher Quality, Part A (84.367) funds for activities of the Safe and Drug-Free Schools (84.186) program. This amount is reflected in the expenditures of Title II Improving Teacher Quality, Part A (84.367). NOTE 7 FEDERAL INDIRECT RATE The (district) used the federal (restricted/unrestricted) rate of %. NOTE 8 AMERICAN RECOVERY AND REINVESTMENT ACT (ARRA) The funding for this program was provided by the American Recovery and Reinvestment Act of 2009 (ARRA). Of the amount shown, $ was paid to subrecipients. 9/1/14 9/1/09 SEFA 3 2
EXAMPLE DISTRICT SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ending August 31, 20XX 1 2 3 4 5 6 7 8 9 Federal Agency Name Pass- Through Agency Federal Program Title CFDA Number Other Identification Number From Direct Awards Expenditures From Pass- Through Awards USDA WA OSPI School Breakfast Program 10.553 WA12345 $25,000 $25,000 National School Lunch Cash Assistance 10.555 WA12345 $200,000 $200,000 National School Lunch Non Cash Asst. 10.555 WA12345 $17,250 $17,250 3 Food Commodities Subtotal U.S. Department of Agriculture $242,250 $242,250 Total Footnote U.S. Dept of Ed WA OSPI Title I Grants to Local Educational 4,7 84.010 A21464 $400,500 $400,500 Agencies Impact Aid 84.041 A12345 $30,000 $30,000 Safe & Drug-Free Schools and 84.186 B12345 $50,000 $50,000 Communities State Grants 5 Improving Teacher Quality State Grants 84.367 E12345 $118,000 $118,000 6 Title I Grants to Local Educational 84.389 C23124 $65,000 $65,000 Agencies, Recovery Act 4,8 State Fiscal Stabilization Fund (SFSF) 84.394 D12345 $50,000 $50,000 Education State Grants, Recovery Act 8 Education Jobs Fund 84.410 F45152 $75,000 $75,000 Subtotal U.S. Department of Education $30,000 $758,500 $788,500 U.S. Dept of Health and Human Services WA DOH Immunization Grants 93.268 RI 12344 $2,500 $2,500 3 ESD 121 Head Start 93.600 10CH002 $90,000 $90,000 2 WA DSHS Medical Assistance Program 93.778 WA12345 $3,000 $3,000 Subtotal U.S. Dept of Health and Human Services $95,500 $95,500 TOTAL FEDERAL AWARDS EXPENDED $30,000 $1,021,250 $1,051,250 The Accompanying Notes to the Schedule of Expenditures of Federal Awards are an Integral Part of this Schedule. 9/1/14 9/1/11 SEFA 3 3
ILLUSTRATION OF DIRECT AND PASS-THROUGH AWARDS FROM THE FEDERAL GOVERNMENT Federal Agency Direct Award Direct Award Direct Award State Agency Pass-Through Award Pass-Through Award Pass-Through Award Pass- Through School District No. 1 ESD School District No. 2 4 9/1/14 9/1/08 SEFA 4 1
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FEDERAL AGENCY TWO-DIGIT PREFIX LIST (Use the following list when developing a CFDA number for a grant that does not have an official CFDA number 01 African Development Foundation 02 Agency for International Development 03 Institute for Museum Services 04 Inter-American Foundation 05 National Endowment for the Arts 06 National Endowment for the Humanities 07 Office of National Drug Control Policy 08 Peace Corps 09 Legal Services Corporation 10 Department of Agriculture 11 Department of Commerce 12 Department of Defense 13 Central Intelligence Agency 14 Department of Housing and Urban Development 15 Department of Interior 16 Department of Justice 17 Department of Labor 18 Federal Reserve System 19 Department of State 20 Department of Transportation 21 Department of Treasury 22 Postal Service 23 Appalachian Regional Commission 27 Office of Personnel Management 29 Commission on Civil Rights 30 Equal Employment Opportunity Commission 32 Federal Communications Commission 33 Federal Maritime Commission 34 Federal Mediation and Conciliation Service 36 Federal Trade Commission 39 General Services Administration 40 Government Printing Office 41 Interstate Commerce Commission 42 Library of Congress 43 National Aeronautics & Space Administration 44 National Credit Union Administration 46 National Labor Relations Board 47 National Science Foundation 53 President s Comm on Employ. of the Handicapped 57 Railroad Retirement Board 58 Securities and Exchange Commission 59 Small Business Administration 60 Smithsonian Institution 61 International Trade Commission 62 Tennessee Valley Authority 64 Department of Veterans Affairs 66 Environmental Protection Agency 68 National Gallery of Art 70 Overseas Private Investment Corporation 77 Nuclear Regulatory Commission 78 Commodity Futures Trading Commission 81 Department of Energy 82 United States Information Agency 83 Federal Emergency Management Agency 84 Department of Education 85 Scholarship Foundations 86 Pension Benefit Guaranty Corporation 87 Consumer Product Safety Commission 88 Architectural & Transportation Barriers 89 National Archives & Records Administration 91 Miscellaneous Foundations & Commissions 92 National Council on Disability 93 Department of Health and Human Services 94 Corporation for National Service 96 Social Security Administration 97 Department of Homeland Security 9/1/14 9/1/08 SEFA 5 1
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