The Federal Reporting Team within the Office of Accounts and Reports is responsible for the following federal programs and activities:
Schedule of Expenditures of Federal Awards (SEFA)
The Federal Reporting Team coordinates state agencies federal expenditure reporting. The team reviews and updates the DA89 Form to ensure compliance with the Office of Management and Budget (OMB) Annual Compliance Supplement, distributes the DA89 to state agencies, and reviews the DA89 responses provided by agencies. The information provided in the DA89s is then aggregated, compiled, and analyzed; resulting in the production of the SEFA Report. The SEFA report is then used by the State’s outside audit firm in determining which federal programs to review.
Statewide Single Audit Report
The Office of Accounts and Reports is responsible for the coordination and preparation of the Statewide Single Audit Report required under the Uniform Grant Guidance, 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
Uniform Grant Guidance (UGG)
In December of 2013, the U.S. Office of Management and Budget (OMB) issued a document entitled Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (also know as the Uniform Grant Guidance). This guidance supersedes and streamlines the requirements found in OMB Circulars A-21, A-50, A-87, A-89, A-102, A-110, A-122, and A-133; more commonly referred to as the 'Single Audit Act'. Due to the issuance of the Uniform Grant Guidance, the responsibilities of the Federal Reporting Team have been expanded to track the development and interpretation of UGG guidance, and to coordinate with the guidance, and develop educational opportunities to assist state agencies and universities in becoming compliant with the guidance.
Cash Management Improvement Act (CMIA)
The objective of this program is to assist and guide state agencies in the draw-down of federal funds, so the draw-downs are performed ‘just in time’, resulting in an interest neutral event between the state and federal government. To achieve this end, the Federal Reporting Team develops and submits the annual Treasury State Agreement, develops warrant (check) clearance patterns, and performs annual interest calculations on Catalog of Federal Domestic Assistance (CFDA) programs.
The United State Census Bureau requests participation with Quarterly Survey of State Government Tax Collections and the Annual Survey of the State Government Finances. The quarterly survey includes taxes received by state agencies. The Federal Reporting Team submits to the Census Bureau total taxes received for each fiscal quarter. The tax survey is also done on an annual basis, including total amounts for the fiscal year. Additionally, an Annual Survey of State Government Finances is requested. The survey provides the Census Bureau with total revenue and expenditures for the fiscal year. The statistics for both surveys are used by other fiscal agencies, states, and policy makers to develop a variety of important economic measures.
Section 218 Agreement Administration
The Federal Reporting Team acts as the liaison between local units of governments within the State of Kansas and the Social Security Administration (SSA) and Internal Revenue Service (IRS) concerning 218 Agreements. A Section 218 Agreement documents the voluntary coverage of Social Security and Medicare coverage to employees of the State of Kansas and the state political subdivisions. While Social Security and Medicare coverage of state and local employees is now mandatory in many instances under federal law, that was not always the case. Historically, if a state or local government wanted to extend Social Security and Medicare coverage to employees, they had to do so via a 218 Agreement. In Kansas, while many of these agreements date back to the 1950s, the agreements are still valid and Social Security and Medicare coverage is provided through the agreements. Thus the Federal Reporting Team is still responsible for maintaining the 218 Agreement documents and records, interpreting the agreement, responding to IRS and SSA inquiries, and advising entities of coverage provisions.