Presented By: Department of Financial Services Bureau of Accounting Enterprise Accounting & Financial Reporting Finance & Federal Reporting Section

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Authority/Guidance DFS Preparation Process American Recovery and Reinvestment Act (ARRA) Reporting Entities and Requirements Basis of Accounting Documents on the Web Form & Instructions SEFA Checklist Reconciliation Template Submissions & Revisions Common Mistakes FLAIR & CFDA No.’s Federal Audit Letters Statewide Cost Allocation Plan (SWCAP) References Federal Reporting Contacts Questions & Comments Evaluations

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Pursuant to Section 215.97, Florida Statutes, the Florida Single Audit Act, DFS shall record Federal financial assistance expenditures “Federal financial assistance”, as defined by Florida Statutes, means financial assistance from federal sources passed through the state and provided to non state organizations to carry out a federal program A-133 sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards “Federal financial assistance” includes all types of federal assistance as defined in the U.S. Office of Management and Budget (OMB) Circular A-133

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State Entities electronically submit to DFS by September 16, 2011 DFS reviews submissions and prepares the statewide SEFA and notes Audited by Auditor General

Submitted to Federal Audit Clearinghouse and published on our the DFS website DFS incorporates audit adjustments and provides Final SEFA Audit adjustments sent to DFS by the Auditor General 5

Agencies must maintain records that identify the source and application of ARRA funds Agencies must separately identify the expenditures of Federal Awards under the ARRA section on the SEFA unless otherwise guided by the Compliance supplement (A-133)

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Agencies must separately identify to each sub recipient the Federal award number, CFDA number and amount of ARRA funds Agencies must require their sub-recipients to specifically identify ARRA funding and follow similar requirements as the recipient (Agency) in reporting ARRA funds on their SEFA

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All State of Florida Agencies, Universities, Colleges, and Community Colleges must complete the required SEFA documents and submit to DFS Any Component Unit of a State Entity that expends more than $500,000 in Federal Awards within the Fiscal Year must: Have an independent federal single audit performed in accordance with OMB Circular A-133, or Complete and submit the required SEFA documents to DFS by the due date (SEFA Checklist, SEFA Reconciliation, & SEFA Form)

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The Basis of Accounting used to prepare the SEFA should be consistent with the agencies financials and clearly identified in the checklist Most State Agencies use the “Modified Accrual” Basis of Accounting Method under which revenues are recognized in the period they become available and measurable, and expenditures are recognized in the period the associated liability is incurred

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SEFA Form SEFA Form Instructions SEFA Checklist SEFA Reconciliation Template

All found at our website: http://www.myfloridacfo.com/aadir/statewide_financial_reporting/index.h

tm

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Features:

Populated Cells Data Validation Input Prompts Highlighted Required Columns SEFA Form SEFA Form Instructions

Electronically Submit the SEFA Form With:

SEFA Checklist & SEFA Reconciliation Template No Subtotals No Blank Rows [email protected]

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1. OLO. Required Column

6-digit Entity Operating Level Organization

492000 110000

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2. FEIN. Required Column

Federal Employer Identification Number (FEIN) No dashes or spaces Only the 9-digit number

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3. DUNS. Required Column

Dun and Bradstreet Data Universal Number System (DUNS) No dashes or spaces Only the 9-digit number

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4. CFDA No. Required Column

Provide the CFDA No. assigned to the Federal Program All awards must be itemized out and reported at the grant level For a complete list of CFDA Programs please visit: www.cfda.gov

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5.

ARRA

Check “Yes” if expenditures are American Recovery and Reinvestment Act (ARRA) awards If yes, provide award number in column number 11 Please select “No” if N/A No blank cells

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6.

Federal Awarding Agency Populated Column

Directly Funds Federal Program

7. CFDA Program Title Populated Column

Program in which expenditures are reported

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8. Research & Development Check “Yes” if funds were used for Research & Development If yes, provide the award number in column number 11 Please list “No” if N/A. No blank cells 9. Source of Funding. Required Column

D – Directly from Federal agency I – Indirect awards (pass-through) from non-State of Florida entities T – State Entity to State Entity Transfers

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10. Pass-Through Grantor or State Entity Name

Required Column for Sources of Funding I and T Provide name of organization from which awards are received Proper format – No Abbreviations Examples of Grantor Names List of State Entities

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11. Award Number

Required for Indirect Grants, CFDA No. XX.UNK, Research and Development, and ARRA awards The number can be a grant/contract number for Indirect and Research and Development Grants CFDA XX.UNK are considered “Other Federal Awards”. These awards occur in instances where a CFDA No. is not available For ARRA awards, the award number must be the number provided to the recipient upon receiving the ARRA funding

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12. Total Expenditures. Required Column

As defined in OMB Circular A-133, Section .205

No negative expenditures should be recorded Include: Current year expenditures only Noncash assistance Federal loan and loan guarantees

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13. Subgranted to State of Florida Entities 14. Subgranted to Non State of Florida Entities

Amount provided to other State of Florida entities Amount provided to other Non-State of Florida entities

Provide amounts pursuant to a subrecipient relationship only, no vendor relationship OMB Circular A-133, Section .210 for relationship determinations

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15. Agency Identifier

Can be an agency identifier within the agency (internal identifier) Is used to track the award information within the agency

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1. CFDA No. Required Column

Catalog of Federal Domestic Assistance Number (CFDA No.)

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2. Federal Awarding Agency 3. CFDA Program Title Populated Column Populated Column

Directly Funds Federal Program Program in which expenditures are reported

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4. Total Noncash Benefits Required Column 5. Total Program Expenditures Required Column

Portion of expenditures in form of noncash assistance Total amount of expenditures reported under federal program Ties to SEFA Data Column number 12

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Only applies to State Universities and Community Colleges/State Colleges

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Contains a list of State of Florida Entities For Transfers, copy and paste in Column 10 of SEFA Data Tab

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Contains a list of Grantor Names For Indirect Awards, copy and paste in Column 10 of SEFA Data Tab

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Instrument to ensure and promote accuracy, accountability, and compliance #19 on the Statewide Financial Statement Compliance Checklist Preparer must certify to all statements in the checklist

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Electronically Submit (with SEFA Form and Reconciliation Template) to: [email protected]

Checklist – 4 Parts Electronic Signature – Preparer SEFA Checklist

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A reconciliation must be prepared using your federal expenditures reported and your basic financial statements prior to SEFA submission Electronically Submit (with SEFA Form and Checklist) to: [email protected]

Reconciliation Template

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Submit electronically by September 16, 2011 to:

[email protected]

Any revisions after due date must be in the form of an audit adjustment and should be submitted by your field auditor

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Common mistakes include: Reporting programs and notes incorrectly due to changes in the compliance supplement Reporting incorrect source of funding Not including the grant/award number when required (e.g., Indirect, R&D, ARRA, and Other Federal Awards) Not including the Grantor name when required (e.g., Indirect Awards)

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Common mistakes include: Submitting Reconciliation Templates that do not tie to financial statements and SEFA Form Formatting names incorrectly in the Pass-Through grantor Column (column 10) Subgranted columns adding up to be more than Total Expenditures Reporting negative amounts in the Total Expenditures and Subgranted columns

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Reporting entity requesting to add a CFDA in FLAIR shall send a request including the CFDA No., the CFDA Program Title, and the Federal Awarding Agency to: [email protected]

You can check this information on the CFDA website: https://www.cfda.gov/?s=program&mode=list &tab=list

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Federal cognizant agencies send resolution letters to DFS requesting further responses DFS electronically sends letter to the A-133 contact of the agency of interest

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A response is due within the time frame allotted by the Federal cognizant agency (e.g., 30, 60, 90 days) Respond directly to the Federal cognizant agency and

copy

DFS:

[email protected]

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Enterprise Accounting and Financial Reporting Website: (forms / guidance) http://www.myfloridacfo.com/aadir/statewide_financial_reporting/index.htm

U.S. Office of Management and Budget Circular A-133 http://www.whitehouse.gov/sites/default/files/omb/assets/a133/a133_revised _2007.pdf

U.S. Office of Management and Budget Circular A-133 Compliance Supplement & Changes to the Compliance Supplement (Appendix 5 ) http://www.whitehouse.gov/omb/circulars/a133_compliance_supplement_20 10 CFDA website www.cfda.gov

AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits (October 1, 2009) Florida Statutes Lookup: http://www.leg.state.fl.us/Statutes/index.cfm?Mode=Search%20Statutes&Su bmenu=2&Tab=statutes

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Section 215.195, Florida Statutes U.S. Office of Management and Budget Circular A-87 (now codified 2 CFR Part 225, Appendix C, Appendix D, Appendix E) Agency Addressed Memorandum No. 12 (2007-2008)

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Agencies include their share of costs in their indirect cost rate proposal DFS contracts with MAXIMUS to complete the plan Plan submitted by 12/31 to HHS, the State’s cognizant agency DFS distributes the approved SWCAP to the State agencies HHS reviews, negotiates, and approves the SWCAP 43

Enterprise Accounting and Financial Reporting Website: (AA Memo) http://www.myfloridacfo.com/aadir/statewide_finan cial_reporting/index.htm U.S. Office of Management and Budget Circular A-87 (Circular A-87 is now codified 2 CFR Part 225, Appendix C, Appendix D, Appendix E) http://www.whitehouse.gov/omb/circulars/index.html

Florida Statutes Lookup: http://www.leg.state.fl.us/Statutes/index.cfm?Mode

=Search%20Statutes&Submenu=2&Tab=statutes

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Mike Rutherford Financial Administrator (850) 413-5594 [email protected]

David James Senior Management Analyst II (850) 413-5666 [email protected]

Steve Wilson, CPA Professional Accountant Specialist (850) 413-5643 [email protected]

Tanner Collins Professional Accountant Specialist (850) 413-5534 [email protected]

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Please complete evaluations before you leave Thank you!!

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