I am reviewing subrecipient information provided by your office and there are certain payments listed that I can not tie to the entity's records?

Check the trans code for the amounts.  If the trans code is other than 103 or 102, then the amount presented may be something other than a payment.  If the trans code is 450, the amount is the accrual recorded by the State of Tennessee.  There may or may not have been a subsequent payment and if there was a payment the amount may have been different than the amount accrued.  Other trans codes will need to be discussed with the grantor to determine if the amount was actually remitted to the entity.