ACCOUNTING FOR AWARD OF federal ASSISTANCE
(CT:FMP-133; 02-18-2026)
(Office of Origin: CGFS/FPRA/FAFM)
4 FAH-3 H-631 APPLICATION FOR GRANTS AND COOPERATIVE AGREEMENTS
(CT:FMP-133; 02-18-2026)
Offices and bureaus will require that applicants use Form SF-424, Application for Federal Assistance, or alternative forms approved by the Office of Management and Budget (OMB) when applying for grants and cooperative agreements.
4 FAH-3 H-632 SUPPORT FROM OTHER BUREAUS
(CT:FMP-133; 02-18-2026)
Offices and bureaus may provide support to the funding domestic bureau in making Federal assistance awards. Such support may range from general advice, assistance with indirect cost rates, or, in some cases, the preparation and issuance of awards. In most cases, bureaus offering such assistance must provide it from financial resources provided in their normal operating funds allotments. There must be no intra-Department charges or fees for providing support for Federal assistance programs, except for Working Capital Fund (WCF) charges or those made pursuant to reimbursable agreements.
4 FAH-3 H-633 ACCOUNT CODING
(CT:FMP-133; 02-18-2026)
The Department’s accounting codes are specified in 4 FAH-1, Account Structure and Classification Codes Handbook. Coding rules for Federal assistance include:
(1) Transaction Code—The transaction code for establishing an obligation for all Federal assistance programs must be one of the following as it relates to a Federal award when using the Department's current grants management system, and for the Global Financial Management System (GFMS):
(a) G1 for Grant Obligation;
(b) G2 for Ariba PMS Grant Obligation;
(c) G3 for Ariba Non-PMS Grant Obligation;
(d) G4 for Ariba PMS Assessed Contribution Obligation;
(e) G5 for Ariba Non-PMS Assessed Contribution Obligation;
(f) G6 for PMS Voluntary Contribution Obligation;
(g) G7 for Ariba Non-PMS Voluntary Contribution Obligation;
(h) GG for a MyGrants to GFMS/M interfaced Grant Obligation;
(i) MG for a Manual Grant; or
(j) VO Virtual Merge Obligation.
However, for the Regional Financial Management System (RFMS), the transaction code can be one of the following:
(a) SG for a grant commitment document; Bilateral Grant Obligation;
(b) GG for a MyGrants to RFMS/M interfaced Grant Obligation; or
(c) MG for a post to establish a manual grant obligation.
(2) Function Code—The function code for a Federal assistance award must meet the Department’s requirements by identifying and classifying the assistance program with the appropriate appropriation and other fund symbols.
(3) Budget Object Class—The following budget object class codes must be used for Federal assistance. If a bilateral agreement, interagency agreement, memorandum of understanding or contract is involved in the awarding of Federal assistance, it should be categorized by the type of Federal assistance awarded.
|
Code |
Title |
|
4121 |
Grants |
|
4122 |
Cooperative Agreements |
|
4123 |
Bilateral and Letters of Agreements (Bulk Obligations) |
|
4124 |
Bilateral and Letters of Agreements (Non-Bulk Obligations) |
|
4131 |
Voluntary Contributions |
|
4132 |
Assessed Contributions / Membership Fees |
4 FAH-3 H-634 RECORDING AN OBLIGATION IN THE FINANCIAL MANAGEMENT SYSTEM
(CT:FMP-133; 02-18-2026)
4 FAM 053.9 indicates when Federal assistance programs should be obligated in GFMS or RFMS. The bureau will obligate the Federal assistance award in GFMS or RFMS using the accounting codes listed above in 4 FAH-3 H-633 in the Department's current grants management system. The obligation number consists of 14 alphanumeric characters. The first character is the letter "S," designating a Department of State Federal assistance award. This is followed by a five-digit bureau acronym or code, then a two-digit fiscal year in which the award is executed. Next are two letters identifying the type of award: "GR" for grants, "CA" for cooperative agreements, "VC" for voluntary contributions, "AC" for assessed contributions, and "LA" for letters of agreement. The final four characters are sequential numbers automatically assigned by the grants management system.
4 FAH-3 H-635 ESTABLISHING A VENDOR RECORD
(CT:FMP-133; 02-18-2026)
a. From SAM.gov - The CCRC is a web-based application automating the transfer of information from the System for Award Management (SAM), which contains the Federal Contractor Registry and interfaces vendor information into the Global Financial Management System (GFMS). CCRC updates status information in GFMS from SAM, which includes vendor registration updates, renewal, and activation status. The most critical information interfaced from SAM is changes to the vendors’ banking information. Additionally, changes to a vendor's mailing, physical, and remittance addresses are interfaced from SAM to GFMS.
For additional information regarding SAM, please visit the U.S. Federal Contractor Registration website: SAM.gov.
b. Manual registration - The awarding office will request the ACH Vendor/Miscellaneous Payment Enrollment Form (GFS-FO-CLM-080) from the Bureau of the Comptroller and Global Financial Services, Office of Payables and Receivables (CGFS/EFO/OPR). The awarding office should complete the ACH form with the name, address, Social Security Number (SSN) or Tax Identification Number (TIN), Unique Entity Identifier (if available, found in SAM.gov), type of vendor and banking information for each domestic Federal assistance recipient. Submit the completed vendor record form to CGFS/F/C who will create a vendor record for each Federal assistance recipient in GFMS.
c. To establish a vendor record in RFMS, the awarding office should proceed as follows. If the recipient address is based overseas, create the vendor record directly in the grants management system. If the vendor address is based in the United States, submit a ticket to the grants management system's support desk to create the vendor record. After the vendor record is established in RFMS, it will be available for selection in the grants management system. The financial management officer or accountant should log into RFMS and enter the vendor's banking information.
4 FAH-3 H-636 DOCUMENTS
(CT:FMP-133; 02-18-2026)
a. This section lists documents that should be included in the files of Federal assistance awards. The Grants Officer is responsible for maintaining these files. A grant or cooperative agreement file will include, but is not limited to, the following applicable documents. Files referenced here should be maintained as part of the award file in the Department's current grants management system:
(1) Form DS-1909, Federal Assistance Award, including any special conditions applicable to the award and any numbered amendments thereto;
(2) The budget, which indicates the amounts, by categories of expense, on which the Department has based its support;
(3) The application submitted by the recipient;
(4) The grant proposal;
(5) Risk assessment and monitoring plan;
(6) Due diligence documentation such as a SAM.gov check, vetting as required by program (i.e., Leahy vetting, Counterterror vetting, etc.)
(7) The applicable terms and conditions referenced;
(8) Indirect cost rate agreements;
(9) Program reports;
(10) Financial reports;
(11) Audit reports;
(12) Official correspondence and memoranda;
(13) Amendments;
(14) Requests for payments and payment vouchers; and
(15) Certifications.
b. A voluntary contribution file will include, but is not limited to, the following applicable documents:
(1) DS-1909, Federal Assistance Coversheet;
(2) A contribution letter or memorandum;
(3) A risk assessment and monitoring plan;
(4) Documentation of a SAM.gov check;
(5) Requests for payments; and
(6) Any applicable terms and conditions referenced in the approval document unique to the organization or program.
c. Letters of Agreement (LOA) are executive agreements pertaining to foreign assistance and, as such are subject to the conditions set forth in the relevant C-175 approval package. The applicable conditions normally include providing the original signed agreement or an official copy with a certified translation to the Office of the Legal Adviser (L/T) for Case Act reporting purposes. While they are not considered Federal assistance as that term is used herein, nonetheless, to the degree that they may make use of the same grants management and monitoring systems, and to be consistent across the Department, it is recommended that initiating offices maintain records documenting such use that at minimum include the following:
(1) A letter of agreement between the United States and the recipient signed by both parties;
(2) The Annex, if there is any, or approval document containing applicable terms and conditions;
(3) The project proposal, if referenced in the LOA;
(4) The Action Memo approving the LOA and project;
(5) Relevant Congressional Notification; and
(6) Allotment cables.
4 FAH-3 H-637 THROUGH H-639 UNASSIGNED