Information and Instructions for Using 2008 On-Line Confirmation Data

Organizations monitored by municipal audit are listed in alphabetical order.

Organizations monitored by county audit are divided into two broad categories:
(1)Counties; (2)County Related Entities and Special School Districts, which includes the Multi-County entities and the discretely presented component units. Some of the component units received payments under the related county’s EIN (Employee Identification Number, also referred to as a Vendor Number by our offices). Care should be exercised in determining that all payments related to an organization have been downloaded from this site.

The division that monitors the audit is identified on the face of your approved contract to audit accounts.

Subrecipient Payment Information

For audits submitted to county audit:

Subrecipient payment information is grouped by the parent organization (or primary government of the reporting entity). If you are auditing a fund or component unit of an organization, you will have to extract the payments relevant to your audit scope. The related payments, if any, can be readily determined by scanning the vendor and payee names. However, if you are auditing a component unit of an organization and are submitting a separate financial report, those payments will generally be found under the component unit’s name.

NOTE: To ensure that all payments made to a component unit are retrieved, the related county listings should be scanned since, as noted at the beginning of these instructions, some component units received payments under the related county’s EIN.

For audits submitted to municipal audit:

Subrecipient payment information is grouped by the parent organization (or primary government of the reporting entity). If you are auditing a fund or component unit of an organization, you will have to extract the payments relevant to your audit scope. The related payments, if any, can be readily determined by scanning the vendor and payee names listed on the parent's (or primary governments’s) subrecipient payment report.

All county and municipal audit information is located on our web site.

General Information

The data provided to independent CPAs for the audit process includes certain information that we have extracted from the state's accounting records. However, the data was entered into the records by various state departments and has not been audited by this office. This information should not be construed as a confirmation by the Office of the Comptroller but rather by the various other state departments responsible for recording the information. If any further information is necessary please refer to the confirmation and grantor contact information on our web site: Grantor Agency Contacts

State data includes (as applicable):

• Board of Education payments from the Department of Education
• USDA commodities report from the Tennessee Department of Agriculture
  
• wholesale beer tax revenue from the Tennessee Department of Revenue
  
• state shared revenues (e.g.,sales tax, in-lieu of tax, gasoline tax, etc.) from the Tennessee Department of Revenue
  
• Tennessee Consolidated Retirement System (TCRS), information concerning contributions to the retirement system
  
• subrecipient payment information from various state departments
  
• collateral pool bank participants (go to the link provided on our web site)
  (If the link is not working or is not available, go to www.treasury.state.tn.us, select collateral pool, then select participants.)
  
• Rural Roads
  
• TVA
  
• Mortgage Realty
  
• ADA Information from Education
  
• Fish and Game Licenses
  
• LOGIC Assessments
  
• 25% distribution to Emergency Communication Districts
  
• TLDA Loans administered through Bond Finance
  

Things to Consider When Reviewing the Data

If you retrieve board of education payment information, there is some duplication of this information between the subrecipient payment listing and the state shared revenue listing. Be careful to identify the duplicate information. Use the "Ref Doc Number" field on the Subrecipient Payments report and the "Document #" field on the State Shared Revenue and Board of Education Payments reports to identify the duplicate information.

Activity funds generally do not have subrecipient funding. However, occasionally a school will receive subrecipient funding directly from the State of Tennessee. These disbursements are generally reported under the County or City school EIN or directly under the County or City EIN, but the payee will be the individual school. Independent CPAs auditing activity funds may wish to scan county or city payments for the direct school payments.

Emergency Communication Districts frequently receive subrecipient funding in addition to the 25% distribution. In addition, payments to several of the Districts are made under the county’s EIN. You will need to look in several places to ensure that all disbursements are identified.

Detailed Description of the Data

• State Shared Revenue (Report Name), Board of Education Payments (Report Name),
  Wholesale Beer Tax (Report Name), and Emergency Communication District Payments (Report Name)

Field Name	Description/Comments
Vendor Name	Displays the payee name as shown in STARS
Record Number	A unique identifier assigned by Municipal Audit or County Audit
Situs	Identifying number assigned by the Department of Revenue.  Use to expedite questions to the Department of Revenue.
Trans Code	Code used in STARS to identify the transaction. Not usually helpful here.
Cost Center	Code used in STARS to aggregate expenditures for a particular purpose (ie, payments to E911 Districts).
Allotment Code	A 5 digit identification code for board of education payments.  Definitions for this code can be found on our web site in the Grantor Agency Contacts and Telephone Numbers document.  Grantor Agency Contacts The other revenue sources are identified by type of revenue or vendor.
Document #	Generally the subrecipient contract number that is assigned in STARS
Warrant #	Equivalent of a check number
CFDA#	Catalog of Federal and Domestic Assistance number assigned by the federal government
Date	The effective date of the payment made (effective date refers to the time frame the payment was applicable to, often the date the payment was processed)
Amount	Self explanatory

• Subrecipient Payments (Report Name)

Field Name	Description/Comments
Vendor Name	Displays the entity name as shown in Municipal Audit’s database
Ref Doc Number	Generally the subrecipient contract number that is assigned in STARS
Payee Name	Displays the payee name as shown in STARS
Allot Code	5 digit code that identifies the department and division the payment was made from. Definitions for this code can be found on our web site in the Grantor Agency Contacts and Telephone Numbers document.  Grantor Agency Contacts
Trans Code	Code used in STARS to identify the transaction. Trans codes 102 & 103 generally result in a payment to the organization. Trans code 450 reflects an accrual on STARS. The subsequent payment may be more or less than the amount recorded, or no payment may be made at all. Other trans code meanings must be determined by contacting the appropriate state department.
Type	“D” type generally indicates a payment “G” type generally indicates an accrual
Effective Date	The effective date of the payment made (effective date refers to the time frame the payment was applicable to, often the date the payment was processed)
Expend Amount	Self explanatory.
Parent Name	The name of the Vendor's parent organization.
Proc Date	The date the payment was processed.
Dup Rec Ind	An indicator of whether the payment is a duplicate.

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