SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) & SUPPLEMENTARY INFORMATION SCHEDULE

FY 08 YEAR END ACCOUNTING REFERENCE MANUAL Pages 44 – 65

PAGES 44 – 52 Instructions for Preparing the Schedules

PAGE 53 Example of Schedule of Expenditures of Federal Awards, Including Column References EXHIBIT 1

PAGE 54 Example of Supplementary Information Schedule, Including Column References EXHIBIT 2

PAGES Checklist for Schedule of Expenditures of Federal Awards EXHIBIT 3

PAGES 57 – 65 Federal Agency Numbers Controlling Federal Agency Names Sub-Agency Names SCHEDULE A

SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA)

Header Agency Name IRS-assigned EIN Dun & Bradstreet DUNS Number(s) Contact Information Date Submitted Original or Revised

R (Excel column A) For Research & Development Grants If grant is R&D, enter “R” If grant is not R&D, leave blank If “R” is in this column, it is PREFERABLE to enter an “Other Identifying Number” in Column W

C (Excel column C) Cash or non-cash assistance If assistance is cash, enter “C” If assistance is non-cash, enter “N” Each grant should have either a “C” or an “N” in this column

P (Excel column E) Source of federal assistance (payer) If the source is the federal government, enter “F” If the source is a third party pass-through entity, enter “T” If the source is another state agency, report the grant on the Supplementary Information Schedule If “T” is in this column, an “Other Identifying Number” MUST be entered in column W

F (Excel column G) For-profit or non-profit (for grants from pass-through entities only) If the pass-through entity is a for-profit, enter “F” If the pass-through entity is a non-profit, enter “N” If the grant is directly from the federal government, leave blank

F (Excel column G) Each grant with a “T” in column E MUST have either an “F” or an “N” in this column Schools and other governments should be reported as non-profit entities If unsure of an entity’s profit status, either contact the entity directly, visit the entity’s website, or search the IRS’s website for non-profit entities (

L (Excel column I) Loans or loan guarantees If the grant involves loans or loan guarantees, enter “L” If the grant does not involve loans or loan guarantees, leave blank

Grantor Name (Excel column K) Federal agency or pass-through entity from which grant is received For grants directly from the federal government, enter the full name of the controlling federal agency with no abbreviations (i.e., Department of Health and Human Services) If the grantor agency is a sub- agency listed in Schedule A, enter the full name of the controlling federal agency EXACTLY as listed in Schedule A

Grantor Name (Excel column K) The controlling federal agency in this column should correspond with the federal agency number entered in column S For grants from third party pass- through entities, enter the full official name of the pass-through entity (i.e., “Georgia Institute of Technology,” not “Georgia Tech”)

State Agency Name (Excel column M) State agency to which the schedule relates, NOT the federal grantor Enter ONLY the department name (i.e., “Transportation”) Do NOT use “Department of...” Do NOT use abbreviations (i.e., “TDOT”)

Program Name (Excel column O) Official program title as listed in the Catalog of Federal Domestic Assistance (CFDA) Program name should be entered EXACTLY as listed in the CFDA, including punctuation, abbreviations, and capitalization

Program Name (Excel column O) For grants with no CFDA number available, the program name must clearly describe the purpose of the grant The federal agency or pass-through entity is required to provide this information

Program Name (Excel column O) Neither the federal agency/pass-through entity name nor the award number would normally be part of the program name

Grant Period (Excel column Q) Beginning and ending dates of the grant or contract, as specified by the grantor All dates should be formatted as mm/dd/yy-mm/dd/yy (i.e., 10/01/07-09/30/08) For grants with no specific beginning and/or ending dates, “N.A.” may be used (not “N/A”)

Fed Agy (Excel column S) Number for the federal agency from which the assistance originates Controlling federal agency names and their corresponding federal agency numbers are listed in Schedule A For grants received directly from the federal government, enter the number that corresponds with the controlling federal agency entered in Column K

Fed Agy (Excel column S) For grants received from third- party pass-through entities, enter the number of the federal agency from which the funds originated If a grant’s controlling federal agency is not listed in Schedule A, contact either Randy Ross or Michelle Elliott in the Division of Accounts

CFDA # (Excel column U) CFDA number associated with the specific grant For grants for which CFDA information is not available, enter “N.A.” (not “N/A”) The unavailability of a CFDA number should be verified with the grantor before entering “N.A.” If “N.A.” is in this column, an “Other Identifying Number” MUST be entered in Column W

CFDA # (Excel column U) For all grants, even those for which no CFDA number is available, the controlling federal agency name or pass-through entity name MUST be entered in column K and the corresponding federal agency number MUST be entered in column S

Other Identifying # (Excel column W) Specific award number assigned by the federal awarding agency or pass- through entity (NOT an internally- assigned number) REQUIRED if the grant is received from a pass-through entity (“T” in Column E) REQUIRED if no CFDA number is available (“N.A.” in Column S) PREFERABLE for Research and Development grants (“R” in column A) If no such number exists, enter “N.A.”

Cash Disbursements/Issues (Excel column Y) Actual cash disbursements made (or fair market value of non-cash assistance used) during the state’s FY 08 DOES NOT include 6/30/08 accrued liabilities DOES include FY 08 payments of accrued liabilities established before 7/1/07 Amount should be reduced by any program income and by refunds of prior year expenditures received during FY 08 For rules for reporting and valuing loans and loan guarantees, see OMB Circular A-133

SUPPLEMENTARY INFORMATION SCHEDULE

Header Agency Name Contact Information Date Submitted Original or Revised

State Grantor Agency Name (Excel column A) Name of the state agency from which federal assistance is received Enter ONLY the department name (i.e., “Transportation”) Do NOT use “Department of...” Do NOT use abbreviations (i.e., “TDOT”)

Program Name (Excel column C) Official program title as listed in the Catalog of Federal Domestic Assistance (CFDA) Program name should be entered EXACTLY as listed in the CFDA, including punctuation, abbreviations, and capitalization

Contract Period (Excel column E) Beginning and ending dates of the grant or contract, as specified by the state grantor All dates should be formatted as mm/dd/yy-mm/dd/yy (i.e., 10/01/07-09/30/08) For grants with no specific beginning and/or ending dates, “N.A.” may be used (not “N/A”)

CFDA # (Excel column G) CFDA number associated with the specific grant For grants for which CFDA information is not available, enter “N.A.” (not “N/A”) The unavailability of a CFDA number should be verified with the grantor before entering “N.A.”

Contract # (Excel column I) Interdepartmental contract number for federal grants received through another state agency

Cash Disbursements/Issues (Excel column K) Actual cash disbursements made (or fair market value of non-cash assistance used) during state FY 08 DOES NOT include 6/30/08 accrued liabilities DOES include FY 08 payments of accrued liabilities established before 7/1/07 Amount should be reduced by any program income and by refunds of prior year expenditures received during FY 08

TIPS FOR COMPLETING SCHEDULES

PRE-FORMATTED SCHEDULES ALL schedules MUST be completed using FY 08 pre-formatted schedules FY 08 pre-formatted schedules will be ed in the next few weeks If you have any problems using the pre- formatted schedules, contact either Randy Ross or Michelle Elliott

FORMATS FOR PRE-FORMATTED SCHEDULES Font – Times New Roman Font Size – 7.5 Columns – Text, except columns for Cash Disbursements/Issues, which are formatted as Accounting, two decimal places, no symbol DO NOT change any formats

WHERE TO ENTER GRANT INFORMATION SEFA – Enter header information in Column M Begin entering grant information on Row 24 single-spaced Supplementary Information Schedule – Enter header information in Column C Begin entering grant information on Row 16 single-spaced

OTHER TIPS All transactions pertaining to the same grant should be reported on a single line Information should be entered on the schedule(s) by grant, not by allotment code Enter CFDA numbers exactly as listed in the CFDA, including the decimal point (i.e., “84.063,” not “84063”) DO NOT use all caps (i.e., “Universities Space Research Association,” not “UNIVERSITIES SPACE RESEARCH ASSOCIATION”)

OTHER TIPS (continued) Enter complete program names, even if they are longer than the column width Each amount in the Cash Disbursements/Issues column should be entered as a number and NOT as a formula or a link to another worksheet Each amount in the Cash Disbursements/Issues column should be rounded to two decimal places

OTHER TIPS (continued) Include a total of Cash Disbursements/Issues at the bottom of the schedule (the sum button cannot be used, so the formula must be typed in) DO NOT include any subtotals in the body of the schedule

STARS 830 REPORT (Schedule of Grant Activity) Agencies required to use the STARS 830 report as a basis for preparing their schedule(s) MUST submit a copy of their 830 report along with their schedule(s), with any reconciling items clearly documented Agencies not required to use the STARS 830 report as a basis for preparing their schedule(s) MUST submit a reconciliation between their schedule(s) and their accounting records

STARS 830 REPORT (Schedule of Grant Activity) (continued) If disbursements per the schedule(s) do not agree with federal financial reports, reconciliations MUST be submitted along with completed schedule(s)

CHECKLIST The FY 08 checklist is Exhibit 3 (pages 55-56) The checklist is used to help ensure that all schedules are completed per instructions The checklist MUST be completed and submitted with the paper copy of the SEFA and any necessary support

HOW TO SUBMIT SCHEDULES Send the completed schedule(s) to Randy Ross as attachment(s) (only one SEFA and one Supplementary Information Schedule per agency) The same day, send a paper copy of the schedule(s) and all required support to: Randy Ross Department of Finance and Administration Division of Accounts WRS Tennessee Tower, 14 th Floor 312 Rosa L. Parks Avenue Nashville, TN

REVISIONS If you need to revise a previously submitted schedule – Notify the Division of Accounts immediately Submit revised schedule(s) to Accounts (in both printed and electronic format) Enter “Revised” and the revision date in the header(s) Highlight all changes and additions on the paper copy of the revised schedule(s) Highlight all deletions on a copy of the previously submitted schedule(s)

NO FEDERAL GRANTS? If your agency received no federal assistance during FY 08, either directly or through another state agency, send an to Randy Ross and state in your that – Your agency received no federal assistance during the year ended June 30, 2008; and Your agency is not required to submit either a SEFA or a Supplementary Information Schedule

DUE DATE SEPTEMBER 16, 2008

QUESTIONS ??? Randy Ross OR Michelle Elliott

THANK YOU!!!