Introductions FY 2020 Contacts: Allen Bradley 615-253-2222 - - PowerPoint PPT Presentation

Introductions

1 June 2020

FY 2020 Contacts: Allen Bradley 615-253-2222 allen.bradley@tn.gov Secondary contact: Kevin Lorenzana-Rodriquez 615-532-1197 Kevin.Lorenzana-Rodriguez@tn.gov

2 June 2020

Cisco WebEx Meetings

Other Options

June 2020 3

Survey Question

• How many Years of SEFA/Grants Reporting do

you have?

• A). One year or less.
• B). 2-3 years.
• C). 4-5 years.
• D). 5+.

June 2020 4

Survey Question

• Why do we prepare the SEFA?
• A). Because Division of Accounts tell us to prepare it.
• B). Uniform Guidance Requires the SEFA to be

prepared.

• C). The Auditors use it in conducting the Single Audit.
• D). All the Above.

June 2020 5

SEFA

• Why do we prepare the SEFA?
• Compliance.

♦

Required supplementary information by 2 CFR 200.510(b).

♦

Also required by F&A Policy 20.

• Single Audit.

♦

The Auditors use it in conducting the Single Audit.

June 2020 6

FY 19 SEFA

June 2020 7

Schedule of Expenditure of Federal Awards (SEFA)

8 June 2020

• Contains any federal award received directly from the

federal government or through a third-party (non-TN state agency).

• Both Cash and/or non-financial assistance is included.
• Required to be submitted by any state agency receiving

federal assistance.

• If no Federal Assistance send me an email verifying that you do not

receive federal assistance and submit the SDM upload with no data.

Survey Question

• Does a Federal Grant received from another State

agency go on the SEFA?

• A). Yes.
• B). No.
• C). When in doubt – report!
• D). Depends.

June 2020 9

Supplementary Information Schedule (SIS)

10 June 2020

• Contains any federal award received through another TN

state agency.

• Both Cash and/or non-financial assistance is included.
• Required to be submitted by any State agency receiving

federal assistance through another TN state agency.

Non-Cash items

11 June 2020

• Examples:
• Personal Property.
• Food.
• Medical Supplies.

Report on SEFA or SIS?

• 84.305 - Education Research, Development and

Dissemination

 Received from the University of Pittsburg.

June 2020 12

• If TN Dept. of Education passed this grant onto TN
• Dept. of Health what would be the reporting?

 Dept. of Health– Report on SIS.  Dept. of Education – Still reports on SEFA.

• Not a sub-recipient for SEFA reporting.

Which Schedule?

• Report on SEFA or SIS?
• 84.305 - Education Research, Development and

Dissemination

 Received from the University of Pittsburg.

June 2020 13

• What if Health passes it onto a county school system?

 Health– Report on SIS with Y for sub-recipient.  Education – Still reports on SEFA, but included the county

school system as a sub-recipient.

• Displayed as a Y on the appropriate SEFA line.

As journal entries:

Entity Debit Credit Initial entry - TN Dept. of Education reports any expenditures on SEFA. State of Tennessee 100 United States of America 100 Change of Agency – TN Dept. of Education reports on SEFA, Health on SIS. State of Tennessee 100 State of Tennessee 100 Sub-recipient – Health notes Sub on SIS, Education notes Sub on SEFA. County School System 100 State of Tennessee 100

June 2020 14

Survey Question

• What is a Sub-recipient?
• A). Any entity that receives grant funds from the

recipient.

• B). An entity that receives grants funds for the purposes
• f providing goods and/or services.
• C). An entity that makes programmatic decisions and

determines eligibility with oversight by the recipient.

• D). An entity that provides services designated by the

recipient to the recipient’s program participants.

June 2020 15

Sub-recipient Reporting

• Sub-recipient versus Contractor.

 What’s the difference?

• AGA checklist provides guidance:

 Sub-recipient:

• Determines Eligibility
• Makes decisions.

 Contractor:

• Provides goods or Services.
• Follows the direction of the recipient.

June 2020 16

Sub-recipient Example

• Flow of Federal Grant Funds
• Granting Agency – US Agency.
• Recipient – State of Tennessee.
• Sub-recipient – Not-for-Profit.
• Contractor – Local Business.

 This “step” is not a given.

June 2020 17

Questions?

June 2020 18

• Please type your questions into the WebEx Chat.

Walkthrough of SEFA Process.

• Off-slide demonstration

 Preparing SIS.  Preparing SEFA.  Reconciliations.  Uploading to SDM.

19 June 2020

TN_GR06 Note:

• The TN_GR06 Queries only pulls transactions with

analysis Types below:

 ACT  GLE  GLR  PAY  SFA  YAE

• Pulls from revenue recognized from expenditures.

June 2020 20

Questions?

June 2020 21

• Please type your questions into the WebEx Chat.