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

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

2. FY 08YEAR END ACCOUNTING REFERENCE MANUAL Pages 44 – 65

3. PAGES 44 – 52 Instructions for Preparing the Schedules

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

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

6. PAGES 55 - 56 EXHIBIT 3 Checklist for Schedule of Expenditures of Federal Awards

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

8. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA)

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

11. 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

12. 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

13. 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

14. 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

15. 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 (www.irs.gov/charities)

16. 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

17. 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

18. 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”)

19. 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”)

20. 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

21. 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

22. 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

23. 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”)

24. 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

25. 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

26. 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

27. 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

28. 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.”

29. 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

30. SUPPLEMENTARY INFORMATION SCHEDULE

32. Header • Agency Name • Contact Information • Date Submitted • Original or Revised

33. 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”)

34. 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

35. 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”)

36. 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.”

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

38. 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

39. TIPS FORCOMPLETING SCHEDULES

40. PRE-FORMATTEDSCHEDULES • ALL schedules MUST be completed using FY 08 pre-formatted schedules • FY 08 pre-formatted schedules will be emailed in the next few weeks • If you have any problems using the pre-formatted schedules, contact either Randy Ross or Michelle Elliott

41. FORMATS FORPRE-FORMATTEDSCHEDULES • 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

42. WHERE TO ENTERGRANT 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

43. 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”)

44. 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

45. 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

46. 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

47. 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)

48. 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

49. HOW TO SUBMIT SCHEDULES • Send the completed schedule(s) to Randy Ross as email 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, 14th Floor 312 Rosa L. Parks Avenue Nashville, TN 37243-1102

50. 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)