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 nonstate 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
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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 subrecipient 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
fedreporting@myfloridacfo.com
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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
7. CFDA Program
Title
Populated Column
Populated Column
Directly Funds Federal
Program
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 NonState 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
5. Total Program
Expenditures
Required Column
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:
fedreporting@myfloridacfo.com
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:
fedreporting@myfloridacfo.com
Reconciliation Template
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Submit electronically
by September 16, 2011 to:
fedreporting@myfloridacfo.com
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:
newaccountcode@myfloridacfo.com
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:
fedreporting@myfloridacfo.com
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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
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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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DFS contracts with
MAXIMUS to
complete the plan
Agencies include
their share of costs
in their indirect cost
rate proposal
DFS distributes the
approved SWCAP to
the State agencies
Plan submitted by
12/31 to HHS, the
State’s cognizant
agency
HHS reviews,
negotiates, and
approves the
SWCAP
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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
Mike.Rutherford@myfloridacfo.com
David James
Senior Management Analyst II
(850) 413-5666
David.James@myfloridacfo.com
Steve Wilson, CPA
Professional Accountant Specialist
(850) 413-5643
Steve.Wilson@myfloridacfo.com
Tanner Collins
Professional Accountant Specialist
(850) 413-5534
Tanner.Collins@myfloridacfo.com
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Please complete evaluations before you leave
Thank you!!
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