YEAR-END REPORT NO. 13, REPORT OF EXPENDITURES OF FEDERAL FUNDS - 7974
The Year-End Report No. 13, Report of Expenditures of Federal Funds provides expenditures and encumbrances balances for each federal award by Catalog of Federal Domestic Assistance number and program title by fund. 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.
The original signed Report No. 13 must be submitted to the Department of Finance, Fiscal Systems and Consulting Unit by August 31. Reports may be submitted electronically to the FSCUHotline@dof.ca.gov. Report No. 13 supporting documentation must be retained by the agency/department 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.
7974 Illustration - See separate file for Report 13