ACCOUNTING FOR AWARD OF federal ASSISTANCE
(CT:FMP-89; 07-24-2015)
(Office of Origin: CGFS/FPRA/FAFM)
4 FAH-3 H-631 APPLICATION FOR GRANTS AND COOPERATIVE AGREEMENTS
(CT:FMP-89; 07-24-2015)
Offices and bureaus will require that applicants use the 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-89; 07-24-2015)
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 its 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-89; 07-24-2015)
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 always be “G1” when using the State Assistance Management System (SAMS).
(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.
|
3326 |
Direct Federal Assistance Loans |
|
4120 |
Grants and other Federal assistance agreements (summary) |
|
4121 |
Grants |
|
4122 |
Cooperative Agreements |
|
4130 |
Contributions and Fees (summary) |
|
4131 |
Voluntary Contributions |
|
4132 |
Assessed Contributions / Membership Fees |
|
4220 |
Indemnities (insurance) |
4 FAH-3 H-634 RECORDING AN OBLIGATION IN THE global FINANCIAL MANAGEMENT SYSTEM (gfms)
(CT:FMP-89; 07-24-2015)
4 FAH-3 H-053.9 indicates when Federal assistance programs should be obligated in GFMS. The bureau will obligate the Federal assistance award in GFMS using a G1 accounting code for SAMS awards. The first four positions of the obligation document number are the allotment number, followed by the last position of the budget fiscal year (BFY). The remaining five to six positions are sequential numbers to be used at the bureau’s discretion.
4 FAH-3 H-635 ESTABLISHING A VENDOR RECORD
(CT:FMP-89; 07-24-2015)
The awarding office will request the vendor record form from the Bureau of the Comptroller and Global Financial Services, Office of Claims (CGFS/F/C). The awarding office should complete the form with the name, address, Social Security Number (SSN) or Tax Identification Number (TIN), Unique Entity Identifier (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.
4 FAH-3 H-636 DOCUMENTS
(CT:FMP-89; 07-24-2015)
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:
(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) The applicable terms and conditions referenced;
(6) Indirect cost rate agreements;
(7) Program reports;
(8) Financial reports;
(9) Audit reports;
(10) Official correspondence and memoranda;
(11) Amendments;
(12) Requests for payments and payment vouchers; and
(13) Certifications.
b. A voluntary contribution file will include, but is not limited to, the following applicable documents:
(1) A request or assessment notice from an international organization;
(2) A document approving the contribution or membership fee;
(3) Transmittal letter; and
(4) Any applicable terms and conditions referenced in the approval document.
c. A bilateral file will include, but is not limited to, the following applicable documents:
(1) A letter of agreement between the United States and the recipient signed by both parties;
(2) Any applicable terms and conditions referenced in the approval document; and
(3) Allotment cables.
d. An insurance file will include, but is not limited to, the following applicable documents:
(1) An agreement of the Federal assistance approved by both parties;
(2) Any applicable terms and conditions referenced in the approval document; and
(3) Requests for payment.
e. A loan file will include, but is not limited to, the following applicable documents:
(1) An agreement of the Federal assistance approved by both parties;
(2) Any applicable terms and conditions referenced in the approval document;
(3) Requests for payment;
(4) Program or financial reports; and
(5) Audit reports.
4 FAH-3 H-637 THROUGH H-639 UNASSIGNED