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YEAR-END REPORT NO. 13, REPORT OF EXPENDITURES OF FEDERAL FUNDS - 7974

(Revised: 08/2022)

The Year-End Report No. 13, Report of Expenditures of Federal Funds, provides expenditures and encumbrance balances for each federal award by Assistance Listing Number and program title. Expenditures must include accruals for all valid obligations incurred and receivables earned as of June 30. Encumbrances must include commitments that will become expenditures after June 30, when goods or services are received. For additional guidance on year-end financial reporting, refer to SAM Section 17130.

Agencies/Departments must submit the Report No. 13 to the Department of Finance, Fiscal Systems and Consulting Unit by August 31. Agencies/Departments may electronically submit a scanned copy of the original signed Report No. 13 to FSCUHotline@dof.ca.gov. The agency/department must retain Report No. 13 supporting documentation in the event Finance, Office of State Audits and Evaluations or the California State Auditor requests to review.

 

For the annual Single Audit reporting requirements, refer to SAM Section 7974.1.

A sample of Report No. 13 is shown in the 7974 Illustration.

Revisions