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

Introductions 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 June 2020 1

Cisco WebEx Meetings June 2020 2

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) • 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. June 2020 8

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) • 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. June 2020 10

Non-Cash items  Examples:  Personal Property.  Food.  Medical Supplies. June 2020 11

Report on SEFA or SIS?  84.305 - Education Research, Development and Dissemination  Received from the University of Pittsburg.  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. June 2020 12

Which Schedule?  Report on SEFA or SIS?  84.305 - Education Research, Development and Dissemination  Received from the University of Pittsburg.  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. June 2020 13

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 of 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?  Please type your questions into the WebEx Chat. June 2020 18

Walkthrough of SEFA Process.  Off-slide demonstration  Preparing SIS.  Preparing SEFA.  Reconciliations.  Uploading to SDM. June 2020 19

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?  Please type your questions into the WebEx Chat. June 2020 21