1. Office of the Chief Financial Officer Department of Administration ASTRA Presentation May 13, 2015 Office of the Chief Financial Officer

2. CAFR – due date changes OMB Uniform Grant Guidance aka Super Circular OCFO Statewide Controls, Reporting, and Collections 2ASTRA - May 13, 2015 - Page 2

3. CAFR letters, forms, and due dates – March 5, 2015, joint letter from LPA and OCFO – Forms for gathering specific information: DA-32, Accounts Receivable Report – Due date: August 3, 2015; earlier than last year! DA-82, Capital Asset Supplemental Information – Due date: August 3, 2015; earlier than last year! – June 1, 2015, letters to all agencies requesting information for inclusion in the CAFR Financial Integrity Team 3ASTRA - May 13, 2015 - Page 3

4. OCFO Responsibilities CAFR letters, forms, and due dates – Letters to agencies with due dates August 3, 2015: Legal liabilities; to legal division or CFO or agency head Letters to agency CFO or agency head: – Service concession arrangements – Pollution remediation – Other liabilities, non-monetary transactions and construction commitments – Cash and bank statements for June 30: trust funds, imprest funds, fee bank accounts and all other cash held outside the State Treasury Financial Integrity Team 4ASTRA - May 13, 2015 - Page 4

5. OCFO Responsibilities Audited financial statements for inclusion in the CAFR: draft due September 15, 2015 and final due October 1, 2015 Confirmation of investments owned by other funds: specific agencies Confirmation of debt balances: specific agencies Confirmations of other miscellaneous data: specific agencies Financial Integrity Team 5ASTRA - May 13, 2015 - Page 5

6. OCFO Responsibilities July 14 th letter to agency CFO or agency head – DA-89, Schedule of Expenditures of Federal Awards – Due date: August 14, 2015; earlier than last year! OMB Uniform Grant Guidance / Super Circular – 2 CFR Part 200 – COFAR, Council on Financial Assistance and Reform https://cfo. gov/cofar – April 29 th presentation – Applies to all awards granted after December 26, 2014 (new and funding increments) Federal Reporting 6ASTRA - May 13, 2015 - Page 6

7. OCFO Responsibilities Areas of Emphasis – all agencies – Disclosure Requirements (200.112 – 113) – Financial Management (200.302) – Internal Controls (200.303) – Procurement Standards (200.317 – 326) – Subrecipient Monitoring (200.300 & 200.331) – Indirect Costs (200.414) – Time and Effort Reporting (200.430) Federal Reporting 7ASTRA - May 13, 2015 - Page 7

8. OCFO Responsibilities Areas of Emphasis – pass-through agencies – Defining Subrecipients VS Contractors – Risk Analysis of Potential Subrecipients – Subrecipient Monitoring Audit Requirements (200.501) – Audit threshold raised from $500,000 to $750,000 – SEFA must include total amount provided to subrecipients from each Federal program – Summary Schedule of Prior Audit Findings must include findings related to the financial statements Federal Reporting 8ASTRA - May 13, 2015 - Page 8

9. OCFO Responsibilities DofA Questionnaire Promote awareness Provide information Assist agencies with implementation Provide a networking opportunity – Agency meetings/round table discussions Differences between old and new guidance Internal controls Ideas/plans for subrecipient monitoring Any and all agency issues or concerns Federal Reporting 9ASTRA - May 13, 2015 - Page 9

10. Office of the Chief Financial Officer – Annette Witt, 785-291-3238 Annette.witt@da.ks.gov – Internal Controls - Brett Bauer, 785-368-8165 Brett.bauer@da.ks.gov – Federal Reporting - Roger Basinger, 785-296-8083 Roger.basinger@da.ks.gov – Financial Integrity/CAFR - Gail Barnhart, 785-296-3404 Gail.barnhart@da.ks.gov – Setoff/KTOP - Doug Craig, 785-296-2474 Doug.craig@da.ks.gov Statewide Controls, Reporting, and Collections 10ASTRA - May 13, 2015 - Page 10