VII. Reporting Requirements
Policy 03 Quarterly Expense and Revenue Report: (Non-profit Agencies Only)
This report consists of the Program Expense Report (Schedule A), the Program Revenue Report (Schedule B), and the Final Program Expense Summary Page (Schedule C). Schedule A is used for submitting detailed and total expense budgets and for detailed and total expense reports. Schedule B is used for submitting revenue budgets and for revenue reports by source with reconciliation between total expense and reimbursable expenses. Program Income, if any, is reported on line 39 of Schedule B. Schedule C is intended to recap all direct expenses in one column, as well as determine a grand total of all expenses. Policy 03 Quarterly Expense and Revenue Reports are due no later than thirty (30) calendar days following the end of the quarter for which the report is completed. These reports are sent to the Fiscal Manager at OCJP at OCJP.P3@tn.gov . (See OCJP Policy 03).
State of Tennessee Interunit Journals (IUJs): (State Agencies Only)
This method of payment is used for grants funded to State agencies. This payment method reimburses the subrecipient based upon actual costs incurred by the subrecipient in carrying out the activity of the grant. As the subrecipient incurs costs, those costs are conveyed to the funding source (OCJP) following the State of Tennessee Interunit Journal process described below. Following the IUJ processing, deposits (reimbursement) via the recognition of revenue are made to the account of the state subrecipient.
The Department of Finance and Administration Policy Statement Number 18 establishes the policy for the submission of Interunit Journals (IUJs). In accordance with Policy 18, “no IUJs shall be processed for $1,000.00 or less, unless it is necessary for a department’s fiscal year-end budgetary closing. IUJs of the same nature and between the same departments for less than $1,000.00 may be accumulated and may be processed quarterly once the cumulative amount exceeds $1,000.00”. “Exceptions to this Policy Statement should be submitted in writing to the Director of Statewide Accounting, Division of Accounts, for review and approval.”
IUJs should be submitted to Department of Finance and Administration, Office of Business and Finance, 20th Floor William R. Snodgrass Tennessee Tower, 312 Rosa L. Parks Avenue, Nashville, TN 37243. Once received, the IUJ is then processed for payment through the Department of Finance & Administration Office of Business and Finance.
For additional information please see: Policy 18
Tennessee Department of Finance & Administration Invoice for Reimbursement (Non-profit, Local Government, and Universities Only)
The Invoice for Reimbursement is used to request monthly reimbursement for line-item expenditures incurred by the subrecipient. Expenditures, which are allowable according to the appropriate OCJP Administrative Guide, may be disbursed upon receipt of a properly prepared and signed invoice. Funds cannot be disbursed based on budgeted amounts. The expense must have actually occurred before line-item reimbursement can be made. Monthly invoices should be submitted to: OCJP Invoice, Department of Finance and Administration, Office of Business and Finance, 20th Floor William R. Snodgrass Tennessee Tower, 312 Rosa L. Parks Avenue, Nashville, TN 37243-1102 E-mail Maher.M.Wasef@tn.gov for Questions and Inquiries; E-mail OBF.Grants@tn.gov for Invoicing. (PLEASE CONTACT YOUR OCJP PROGRAM MANAGER FOR THE PROPER INVOICE FOR REIMBURSEMENT FORM.)
NOTE: Subrecipient agencies MUST request reimbursement at least once per quarter based on expenditures incurred. However, it is recommended that agencies invoice monthly, when monthly expenditures are incurred.
This report is completed on an annual basis, if equipment or “Sensitive Minor Equipment” (see Chapter X-Property and Equipment for definition) is purchased with grant funds during the current fiscal year. It is due to OCJP no later than thirty (30) calendar days past the end of the State fiscal year or July 30th . When a contract has an end date prior to the end of the fiscal year (June 30), the equipment summary report for that fiscal year is due 30 calendar days past the end date of the grant. (For example: If the contract period is July 1, 2016 to March 31, 2017, the project equipment summary report is due April 30, 2017 if equipment was purchased.) For multi-year projects, the Project Equipment Summary Report should specifically identify any purchases that have been made for equipment, either totally or in part with grant money, since the last fiscal year. This report is available for online submission at https://stateoftennessee.formstack.com/forms/project_equipment_summary_report.
(State and Local Government and Universities Only)
This report form is completed on a quarterly basis if program income is generated as a direct result of an agency-funded activity. It is due fifteen (15) calendar days after the close of each State fiscal year quarter, (July 1 – September 30), (October 1 – December 31), (January 1 – March 31), (April 1, - June 30). All income generated as a direct result of an agency funded project shall be deemed program income and reported via the use of this form. If no program income is generated, this form may be submitted annually 15 days after the end of the fiscal year or end of the grant period. This is an online report available at Income Summary Report.
State and Local Governments
An audit is required to be conducted and due no later than 9 months after the close of each fiscal year for state government and local governments (counties, judicial districts, cities, towns, quasi-governments) regardless of whether federal or state funds are involved or the dollar amount expended. Please note, that if the federal funds expended (for the entire government) is $500,000 or more, the audit must be conducted in accordance with OMB Circular A-133, and the audit cost is an allowable expenditure to the federal grant(s). (For grant contracts funded with federal awards made after December 26, 2014, the amount has been increased to $750,000 or more, and must be conducted in accordance with the OMB Uniform Guidance).
Nongovernmental (nonprofit or private organizations)
Any nongovernmental entity (nonprofit or private organizations) that expends $500,000 or more under a state contract regardless of whether federal or state funds are involved, during that entity’s fiscal year, is required to have an audit conducted and due no later than 9 months after the close of the entity’s fiscal year. Please note, that if the federal funds expended (for the entire organization) is $500,000 or more, the audit must be conducted in accordance with OMB Circular A-133, and the audit cost is an allowable expenditure under the federal grant(s). (For grant contracts funded with federal awards made after December 26, 2014, the amount has been increased to $750,000 or more, and must be conducted in accordance with the OMB Uniform Guidance).
Audit costs not performed in accordance with the appropriate OMB Circular, are unallowable. If the subrecipient expended Federal funds less than the amount required for an audit and still elected to contract with a certified public accountant to perform an audit; these costs may not be charged to the federal grant(s).
(Any nongovernmental entity - nonprofit or private organizations)
Any nongovernmental entity (nonprofit or private organizations) that expends less than the amount required for an audit under a state contract regardless of whether federal or state funds are involved during that entity’s fiscal year, is required to submit an annual report of the entity’s financial activities (not required to be audited) due no later than 9 months after the close of the entity’s fiscal year. NOTE: All report due dates falling on a weekend day or holiday will be due no later than the following business day. Information on reporting requirements for specific grants can be located at the following links:
- JAG –Byrne Justice Assistance Grant
- NCHIP – National Criminal History Improvement Program
- Coverdell-The Paul Coverdell Forensic Science Improvement Grants Program
- ICAC - Internet Crimes Against Children
- RSAT – Residential Substance Abuse Treatment
- FVPSA – Family Violence Prevention Services Act Programs
- VOCA – Victims of Crime Assistance
- SASP – Sexual Assault Services Programs
- STOP – Violence Against Women