4 FAH-3 H-630
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 Departments accounting codes are specified in 4 FAH-1, Account Structure and Classification Codes Handbook.
Coding rules for Federal assistance
include:
(1) Transaction CodeThe 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 CodeThe function code for a Federal assistance award must meet the Departments requirements by
identifying and classifying the assistance program with the appropriate
appropriation and other fund symbols.
(3) Budget Object ClassThe 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 bureaus 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