​​Fiscal Policies Federal Information

​Accounting for Grants

There are numerous record-keeping requirements to properly account for federal grants. Agencies should be aware of these and account for grants in such a way that data can be retrieved directly from an approved accounting system. State employees responsible for federal grants need to be knowledgeable of the specific requirements outlined in each agency grant, as well as the information listed below.

Catalog of Federal Domestic Assistance (CFDA)

The CFDA contains a brief description of most federal programs. It is organized by federal agency and each program has a title and a number. The catalog lists program objectives, types of assistance, uses and restrictions, eligibility requirements, application and award process, financial information, etc. The catalog is available at: http://www.cfda.gov.

Every federal program is assigned an identification number or CFDA number. The Office of Management and Budget (OMB) Circular A-133 requires this number to be on every grant or sub-grant award received or made.

DUNS Numbers

The Data Universal Numbering System (DUNS) number is a unique nine-digit identification number. Your agency must have a DUNS number at the time it applies to the federal government for federal awards. A DUNS number is required under OMB policy as part of the application process.

For information about obtaining a DUNS number, contact the Division of Financial Management, http://dfm.idaho.gov/contact.html.

Federal Award Identification Number (FAIN)

A Federal award identification number (FAIN) is the number that Federal agencies assign to contracts, grants, and loans. These can be found on your contract, grant, or loan agreements awarding the monies.

Federal Guidance

The Uniform Guidance is a government-wide framework for grants management provided to assist in complying with regulations issued by the Office of Management and Budget, which pertain to federal grants. The Uniform Guidance was implemented in December 2014 and supercedes guidance from earlier OMB Circulars. Refer to http://www.whitehouse.gov/omb.

2 CFR, PART 200 SUBPART E (FORMERLY CIRCULAR A-87) COST PRINCIPLES FOR FEDERAL ASSISTANCE PROGRAMS CONDUCTED BY STATE, LOCAL, AND INDIAN TRIBAL GOVERNMENTS

Establishes principles and standards for determining costs for federal awards carried out through grants, cost reimbursement contracts, and other agreements with state and local governments and federally recognized Indian tribal governments (governmental units).

2 CFR, PART 200 SUBPART B-D (FORMERLY CIRCULAR A-102) UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS

Uniform guidance now includes the common rule requirements in Subparts B-D of 2 CFR, Part 200  and the A-102 attachments are found in the common rule. These administrative requirements apply to most grants and include forms, record keeping, match, program income, property, closeout, etc.

Please refer to the chart at http://www.whitehouse.gov/omb to locate the codified grants management common rule for a particular Federal agency. It is important for a grantee to review the regulations of their Federal awarding agency.

2 CFR, PART 200 SUBPART F (FORMERLY CIRCULAR A-133) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON- PROFIT ORGANIZATIONS

Establishes the standards for audits of states (including institutions of higher education), local governments, and nonprofit institutions expending federal awards.

2 CFR, PART 220 (FORMERLY CIRCULAR A-21) COST PRINCIPLES FOR EDUCATIONAL INSTITUTIONS

Establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions. The principles deal with the subject of cost determination. The principles are designed to provide that the federal government bears its fair share of total costs, determined in accordance with generally accepted accounting principles, except where restricted or prohibited by law.

Agencies are not expected to place additional restrictions on individual items of cost. Provision for profit or other increment above cost is outside the scope of this guidance.

2 CFR, PART 230 (FORMERLY A-122) COST PRINCIPLES FOR NON-PROFIT INSTITUTIONS

Establishes principles for determining costs of grants, contracts and other agreements with non-profit organizations. This does not apply to colleges and universities which are covered by Office of Management and Budget (OMB) 2 CFR, Part 220 (formerly Circular A-21), "Cost Principles for Educational Institutions", or to state, local, and federally-recognized Indian tribal governments which are covered by OMB 2 CFR, Part 225 (formerly Circular A-87), "Cost Principles for State, Local, and Indian Tribal Governments", or to hospitals.

The principles are designed to provide that the federal government bears its fair share of costs except where restricted or prohibited by law.

2 CFR, PART 215 (FORMERLY A-110) UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS

Sets forth standards for obtaining consistency and uniformity among federal agencies in the administration of grants to and agreements with institutions of higher education, hospitals, and other non-profit organizations.

CASH MANAGEMENT IMPROVEMENT ACT

The federal government enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure greater efficiency, effectiveness, and equity in the exchange of funds between the federal government and the states, territories, and the District of Columbia.

The CMIA requires an annual Treasury-State Agreement (TSA) between the U.S. Department of the Treasury, Financial Management Service, and the State of Idaho, Division of Financial Management (DFM). For more information, refer to the DFM Web site at http://dfm.idaho.gov.

SINGLE AUDIT ACT

This act establishes uniform requirements for audit of federal awards administered by non-federal entities. For more information, contact Legislative Audits at 334-3540.

FEDERAL FUNDING ACCOUNTABILITY AND TRANSPARENCY ACT (FFATA)

The Federal Funding Accountability and Transparency Act (FFATA) was signed on September 26, 2006. The intent is to empower every American with the ability to hold the government accountable for each spending decision. The end result is to reduce wasteful spending in the government. The FFATA legislation requires information on federal awards (federal financial assistance and expenditures) be made available to the public via a single, searchable website, which is www.USASpending.gov.

CODE OF FEDERAL REGULATIONS

Each federal agency has adopted regulations published in a document called the Code of Federal Regulations. Typically, the various federal agencies have a home page that includes the CFRs.
See, for example, http://www.ed.gov/policy/fund/reg/edgarReg/edgar.html.

GOVERNMENT AUDIT STANDARDS (YELLOW BOOK)

The Government Accountability Office (GAO) has published audit standards that must be followed when auditing federal grants. These standards adopt generally accepted auditing standards and include several additional requirements, two of which are reports on internal control and compliance.

Web Sites For Federal Awards Information

GRANTS.GOV

Grants.gov is your source to FIND and APPLY for federal grants. See Division of Financial Management Requirements below for pre-approval to apply for a grant. Grants.gov validates each entity based on the DUNS number.

FEDERAL CONTRACTOR REGISTRY

Federal Contractor Registry is the primary registrant database for the U.S. Federal Government. Both current and potential federal government registrants are required to register in  in order to be awarded contracts, grants, or loans by the federal government. Registrants are required to complete a one-time registration to provide basic information relevant to procurement and financial transactions. Registrants must update or renew their registration at least once per year to maintain an active status. In addition, entities (private non-profits, educational organizations, state and regional agencies, etc.) that apply for assistance awards from the Federal Government through Grants.gov must now register with Federal Contractor Registry as well. However, registration in no way guarantees that a contract or assistance award will be awarded.

Federal Contractor Registry validates the registrant information and electronically shares the secure and encrypted data with the federal agencies' finance offices to facilitate paperless payments through electronic funds transfer (EFT). Federal Contractor Registry also validates information against your DUNS number.

FSRS.GOV

The FFATA Subaward Reporting System (FSRS) is the reporting tool Federal prime awardees (i.e. prime contractors and prime grants recipients) use to capture and report subaward and executive compensation data regarding their first-tier subawards to meet the FFATA reporting requirements. Prime contract awardees will report against sub-contracts awarded and prime grant awardees will report against sub-grants awarded. The sub-award information entered in FSRS will then be displayed on http://www.USASpending.gov associated with the prime award furthering Federal spending transparency. FSRS also validates information against your CCR data as well as their various Federal systems.

Prime Contract Recipients should already be using this application. Prime Grant Recipients awarded a new Federal grant greater than or equal to $25,000 as of October 1, 2010 are subject to FFATA subaward reporting requirements as outlined in the Office of Management and Budget's guidance issued August 27, 2010. The prime awardee is required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any sub-grant greater than $25,000.
More tutorials and information are available when you are registered and logged into the web site.

USASPENDING.GOV

USASpending.gov has the latest training and information regarding Sub-award reporting. See the Sub-award Documents and News sections for the latest FFATA information and requirements.

FEDERAL AGENCY WEB SITES

Each Federal Agency has their own specific reporting requirements regarding drawdowns, cash reporting, and federal financial reporting. Continue to use these applications or paper reporting.

Division of Financial Managment Requirements

State agencies applying for grants, contracts, or projects in amounts more than $25,000 that are not included in the agency's current appropriation must have prior approval by the Division of Financial Management (DFM). The requirement for prior approval by DFM does not apply to individuals in higher education applying for research grants.

The approval form provided by DFM should be used to state the purpose of the project, funding source, impact on the agency and pertinent other factors. The grant approval form is located on the DFM website.

Indirect Costs

Most grants allow indirect costs, and as a result, indirect cost plans must be prepared in accordance with OMB 2 CFR, Part 225 (formerly Circular A-87). DFM is responsible for the development and submission of the Statewide Cost Allocation Plan (SWCAP) required under the provisions of OMB 2CFR, Part 225 (formerly Circular A-87).

The Circular establishes principles and standards for determining costs for federal awards carried out through grants, cost reimbursement contracts, and other agreements with state and local governments and federally recognized Indian tribal governments. The allocated costs in the SWCAP can be included in Agency Indirect Cost Plans. Contact the Division of Financial Management for additional information.

Othe Resources

Other sources for federal agency information include the following:

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