Tennessee Comptroller of the Treasury
Division of Local Government Audit

 

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Confirmations On-Line

  • Instructions
  • Data Description
  • Contacts

 

Please select the year you wish to review:

 

2013  2012  2011  2010  2009  2008

 

 

Information and Instructions for Using On-Line Confirmation Data


Organizations other than counties and county related organization are listed in alphabetical order.


    Counties and county related organizations 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.


 

Subrecipient Payment Information

  • For audits of counties and county related entities:

    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 all other audits:

    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.



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.tn.gov/treasury , 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.


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.

 

2010 to Current Data Description

 

State Shared Revenues

The information for state shared revenues for the June 30, 2010 confirmations came from both STARS (old state accounting system) and Edison (new state accounting system) data. As a result, in some cases the first three months of payments are grouped under different sections than those for the last nine months. The following crosswalk shows how the information has changed between the two state accounting systems.

 

Stars - Edison Crosswalk

Edison  STARS REVENUE NAMES EDISON REVENUE NAMES Government
Program Code REV_SRCE REV_SRCE Type
160001 Alcoholic Beverage Tax Alcoholic Beverage Tax County
160002 Alcoholic Beverage Tax Alcoholic Beverage Tax - Special County
150000 Beer Tax Beer Tax County
260001 NA Business Tax (County Clerk) County
260000 NA Business Tax (Trustee) County
110002 Severance Tax Coal Severance Tax County
210000 Excise Tax Excise Tax County
190000 Flood Control Flood Control County
200000 Forestry Fund Forest Title I or Forest Title III County
140002 Gasoline & Motor Fuel Tax Gas 1989 County
140003 Gasoline & Motor Fuel Tax Gas 3 Cent County
110003 Severance Tax Gas-Oil Severance Tax County
140001 Gasoline & Motor Fuel Tax Gasoline and Motor Fuel Tax County
130000 Income Tax Income Tax County
240000 Local Option Sales Tax Local Option Sales Tax County
110001 Severance Tax Mineral Severance Tax County
120000 Mixed Drink Tax Mixed Drink Tax County
100000 County Roads Revenue Petroleum Special County
270000 NA Professional Athletics County
180008 NA Sales Partner County
180006 NA Sports Authority County
180001 Sales Tax State Sales (St Sales C) County
220000 Telecommunications Sales Tax Telecommunications Sales Tax County
180005 NA Tennessee Development Zone (TDZ) County
180002 NA TN River County
170000 TVA In-Lieu of Tax TVA In-Lieu of Tax County
160001 Alcoholic Beverage Tax Alcoholic Beverage Tax Municipality
150000 Beer Tax Beer Tax Municipality
260000 NA Business Tax  Municipality
260001 NA Business Tax (Additional) Municipality
180003 NA Courthouse Square Municipality
210000 Excise Tax Excise Tax Municipality
140002 Gasoline & Motor Fuel Tax Gas 1989 Municipality
140003 Gasoline & Motor Fuel Tax Gas 3 Cent Municipality
140001 Gasoline and Motor Fuel Tax Gasoline and Motor Fuel Tax Municipality
130000 Income Tax Income Tax Municipality
240000 Local Option Sales Tax Local Option Sales Tax Municipality
120000 Mixed Drink Mixed Drink Tax Municipality
100000 City Streets and Transportation Petroleum Special Municipality
180004 NA Premier Resort Municipality
270000 NA Professional Athletics Municipality
180008 NA Sales Partner Municipality
180009 NA Sales Zoo Municipality
180006 NA Sports Authority Municipality
180001 Sales Tax State Sales (St Sales C) Municipality
220000 Telecommunications Sales Tax Telecommunications Sales Tax Municipality
180005 NA Tennessee Development Zone (TDZ) Municipality
180002 NA TN River Municipality
170000 TVA - In Lieu of Tax TVA In-Lieu of Tax Municipality

 

 

2009 and Prior Data Description

 

(STARS = State of Tennessee Statewide Accounting and Reporting System)


  • 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 Local Government 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.

 

State Shared Revenues School System Payments
Amanda McGraw
Department of Revenue
(615) 741-1028
Sarah Morgan
Department of Education
(615) 253-1625
Wholesale Beer Tax TCRS Note Disclosure
Amanda McGraw
Department of Revenue
(615) 253-8950
Keevia Battle
TCRS
(615) 253-6783
USDA Commodities Subrecipient Payments
Terri Minton
Department of Agriculture
(615) 837-5530
Grantor Agency Contacts and Telephone Numbers
Collateral Pool Participants
See Tennessee Department of Treasury Bank Collateral Pool