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state seal 95.10
Federal Assistance Reporting Policies and Procedures

95.10.10

June 1, 2016

Purpose of the policies
 

Chapter 95 establishes the federal reporting policies and procedures governing the accumulation of accounting data for preparation of the state of Washington’s Statewide Single Audit Report.

The Federal Single Audit Act of 1984, most recently amended in 1996, establishes uniform requirements for audits of federal assistance and promotes the efficient and effective use of audit resources. In addition, the federal Office of Management and Budget (OMB) has published the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). The Uniform Guidance, which replaced the OMB A-133 Circular effective December 26, 2014, further delineates requirements for single audits of federal assistance. Under the provisions of the Act and Uniform Guidance, Washington has exercised the option to obtain a statewide Single Audit to satisfy the single audit requirements for federal assistance received and administered by all agencies of the State.

The Office of Financial Management (OFM) utilizes Chapter 95 to compile the Schedule of Expenditures of Federal Awards and the Data Collection Form in accordance with OMB Uniform Guidance requirements.

95.10.15

June 1, 2016

Authority for these policies

The authority for these policies is RCW 43.88.160(1).

The Uniform Guidance, §200.510 Financial statements, requires the state to report the total Federal Awards expended to be reported on the schedule of expenditures of Federal awards.

Federal awards expended are determined in accordance with §200.502 of the Uniform Guidance.

Federal awards, as defined in §200.38 of the Uniform Guidance, include Federal financial assistance that a non-Federal entity receives directly from a Federal awarding agency or indirectly from a pass-through entity, or cost-reimbursement contracts under the Federal Acquisition Regulations that a non-Federal entity receives directly from a Federal awarding agency or indirectly from a pass-through entity.

Federal financial assistance is defined in §200.40 of the Uniform Guidance.

95.10.20

June 1, 2016

Applicability of these policies

This chapter is applicable to all agencies of the state of Washington as defined in RCW 43.88.020(4) unless otherwise exempted by statute or rule.

95.10.30

June 1, 2016

Federal revenues
95.10.30.a

Federal revenues are recorded in the Agency Financial Reporting System (AFRS) as follows:

  • Revenue Source Codes 0301 through 0353 and 0357 through 0399 identify reportable direct federal assistance activity.
  • Revenue Source Code 0546 identifies federal assistance received from other state and local governments or private entities.
  • Revenue Source Code 0355 identifies federal revenue that is not classified as federal assistance.
  • Revenue Source Code 03DS identifies the distribution of certain federal revenues by the State Treasurer.

With the exception of Revenue Source Code 0355, all federal revenues (Revenue Source Codes 0301-0399 plus 0546) are to be reported on the federal disclosure forms.

Revenue Source Code 0355 - Federal Revenue - Non-Assistance includes receipts from a federal agency when a state agency provides vendor services and the related expenditures are charged to a federal expenditure authority code, or other receipts from federal agencies that are not classified as federal assistance, even though the related expenditures are charged to federal expenditure authority codes. Revenue Source Code 0355 facilitates the matching of federal revenues and expenditures for budget purposes.

As for Revenue Source Code 03DS - Federal Revenue Distributions, distributions of reportable federal revenues need to be reported as expenditures of those program revenues on the applicable federal disclosure form. Revenue Source Code 03DS distributions applicable to revenues coded to Revenue Source Code 0355 should not be reported.

95.10.30.b

Accounting for federal assistance activity between state agencies

When one state agency subgrants federal assistance to another state agency, the originating state agency records and reports the federal revenue and corresponding expenditure/expense using Object N “Grants, Benefits, and Client Services” for the amount paid to the subrecipient agency.

The subrecipient state agency records program expenditures offset by an interagency reimbursement (Object S) for the moneys received from the original agency. This results in no net revenue or expenditure/expense to the subrecipient agency.

95.10.30.c

AFRS changes made after the disclosure forms are closed

For federal revenue reporting purposes, if adjustments to federal revenues or expenditures are posted to AFRS subsequent to closure of federal disclosure forms, the agency is required to correct the applicable disclosure forms. Contact your assigned OFM Accounting Consultant to have the disclosure forms reopened if corrections are needed.

95.10.30.d

Immaterial prior period adjustments and corrections

Refer to Subsection 90.20.15.e. If a write-off of receivables involves federal revenues agencies should contact their assigned OFM Accounting Consultant.

95.10.40

June 1, 2017

Federal clusters
95.10.40.a Designation of clusters:
 

01 - Programs Not Clustered
02 - Research and Development
03 - Student Financial Assistance
04 - SNAP
05 - Food Distribution
06 - Child Nutrition
08 - Section 8 Project-Based
09 - Fish and Wildlife
10 - Employment Service
11 - WIOA
12 - Federal Transit
13 - Highway Safety
14 - Special Education (IDEA)
15 - TRIO
16 - Aging
17 - CCDF
18 - Medicaid
19 - Forest Service Schools and Roads
20 - Foster Grandparent/Senior Companion
21 - Disability Insurance/SSI
22 - Highway Planning and Construction
23 - Economic Development
24 - Foreign Food Aid Donation
26 - Transit Services Programs
27 - CDBG - Entitlement Grants
39 - Housing Voucher
41 - TANF
55 - CDFI
57 - Community Facilities Loans and Grants
58 - Health Center Program
59 - HOPE VI
60 - Clean Water State Revolving Fund
61 - Drinking Water State Revolving Fund
62 - Hurricane Sandy Relief
63 - CDBG – Disaster Recovery Grants – Pub L. No. 113-2
64 - Maternal, Infant, and Early Childhood Home Visiting


95.10.40.b

Definition of clusters (includes CFDA numbers and federal programs):

  1. Programs Not Clustered includes all federal assistance programs not specifically included in the remaining clusters.
  2. Research and Development (R&D) cluster includes all research activities, both basic and applied, and all development activities that are performed by a non-federal entity with federal financial assistance.
    • Research is a systematic study directed toward fuller scientific knowledge or understanding of the subject studied. Research also includes activities involving the training of individuals in research techniques where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function.
    • Development is the systematic use of knowledge and understanding gained from research directed toward the production of useful materials, devices, systems, or methods, including the design and development of prototypes and processes.
  3. Student Financial Assistance (SFA) cluster includes those programs of general financial assistance, such as those authorized by Title IV of the Higher Education Act of 1965, as amended, (20 U.S.C. 1070 et seq.) which are administered by the U.S. Department of Education, and similar programs provided by other federal agencies. It does not include programs which provide fellowships or similar federal awards to students on a competitive basis, or for specified studies or research. The following federal assistance programs will be reported in the SFA cluster:

    Department of Education (ED)
    84.007 Federal Supplemental Education Opportunity Grants
    84.033 Federal Work-Study Program
    84.038 Federal Perkins Loan - Federal Capital Contributions
    84.063 Federal Pell Grant Program
    84.268 Federal Direct Student Loans
    84.379 Teacher Education Assistance for College and Higher Education Grants
    84.408 Postsecondary Education Scholarships for Veteran's Dependents (Irag and Afghanistan Service Grants)

    Department of Health and Human Services (HHS)
    93.264 Nurse Faculty Loan Program
    93.342 Health Professions Student Loans, including Primary Care
    Loans and Loans for Disadvantaged Students
    93.364 Nursing Student Loans
    93.925 Scholarships for Health Professions Students from Disadvantaged Backgrounds – Scholarships for Disadvantaged Students

  4. SNAP Cluster
    Department of Agriculture (USDA)
    10.551 Supplemental Nutrition Assistance Program
    10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program

  5. Food Distribution Cluster
    Department of Agriculture (USDA)
    10.565 Commodity Supplemental Food Program
    10.568 Emergency Food Assistance Program (Administrative Costs)
    10.569 Emergency Food Assistance Program (Food Commodities)

  6. Child Nutrition Cluster
    Department of Agriculture (USDA)
    10.553 School Breakfast Program
    10.555 National School Lunch Program
    10.556 Special Milk Program for Children
    10.559 Summer Food Service Program for Children

  7. Section 8 Project-Based Cluster
    Department of Housing and Urban Development (HUD)
    14.182 Section 8 New Construction and Substantial Rehabilitation
    14.195 Section 8 Housing Assistance Payments Program
    14.249 Section 8 Moderate Rehabilitation Single Room Occupancy
    14.856 Lower Income Housing Assistance Program - Section 8 Moderate Rehabilitation

  8. Fish and Wildlife Cluster
    Department of the Interior (DOI)
    15.605 Sport Fish Restoration
    15.611 Wildlife Restoration and Basic Hunter Education

  9. Employment Service Cluster
    Department of Labor (DOL)
    17.207 Employment Service/Wagner-Peyser Funded Activities
    17.801 Disabled Veterans' Outreach Program (DVOP)
    17.804 Local Veterans' Employment Representative (LVER) Program

  10. WIOA Cluster
    Department of Labor (DOL)
    17.258 WIA/WIOA Adult Program
    17.259 WIA/WIOA Youth Activities
    17.278 WIA/WIOA Dislocated Worker Formula Grants

  11. Federal Transit Cluster
    Department of Transportation (DOT)
    20.500 Federal Transit - Capital Investment Grants
    20.507 Federal Transit - Formula Grants
    20.525 State of Good Repair Grants Program
    20.526 Bus and Bus Facilities Formula Program

  12. Highway Safety Cluster
    Department of Transportation (DOT)
    20.600 State and Community Highway Safety
    20.601 Alcohol Impaired Driving Countermeasures Incentive Grants I
    20.602 Occupant Protection Incentive Grants
    20.609 Safety Belt Performance Grants
    20.610 State Traffic Safety Information System Improvements Grants
    20.611 Incentive Grant Program to Prohibit Racial Profiling
    20.612 Incentive Grant Program to Increase Motorcyclist Safety
    20.613 Child Safety and Child Booster Seat Incentive Grants
    20.616 National Priority Safety Programs

  13. Special Education Cluster (IDEA)
    Department of Education (ED)
    84.027 Special Education - Grants to States (IDEA, Part B)
    84.173 Special Education - Preschool Grants (IDEA Preschool)

  14. TRIO Cluster
    Department of Education (ED)
    84.042 TRIO - Student Support Services
    84.044 TRIO - Talent Search
    84.047 TRIO - Upward Bound
    84.066 TRIO - Education Opportunity Centers
    84.217 TRIO - McNair Post-Baccalaureate Achievement

  15. Aging Cluster
    Department of Health and Human Services (HHS)
    93.044 Special Programs for the Aging - Title III, Part B - Grants for Supportive Services and Senior Centers
    93.045 Special Programs for the Aging - Title III, Part B - Nutrition Services
    93.053 Nutrition Services Incentive Program

  16. CCDF Cluster
    Department of Health and Human Services (HHS)
    93.575 Child Care and Development Block Grant
    93.596 Child Care Mandatory and Matching Funds of the Child Care
    and Development Fund

  17. Medicaid Cluster
    Department of Health and Human Services (HHS)
    93.775 State Medicaid Fraud Control Units
    93.777 State Survey and Certification of Health Care Providers and Suppliers (Title XVIII) Medicare
    93.778 Medical Assistance Program

  18. Forest Service Schools and Roads Cluster
    Department of Agriculture (USDA)
    10.665 Schools and Roads – Grants to States
    10.666 Schools and Roads - Grants to Counties

  19. Foster Grandparent/Senior Companion Cluster
    Corporation for National and Community Service (CNCS)
    94.011 Foster Grandparent Program
    94.016 Senior Companion Program

  20. Disability Insurance/SSI Cluster
    Social Security Administration (SSA)
    96.001 Social Security - Disability Insurance (DI)
    96.006 Supplemental Security Income (SSI)

  21. Highway Planning and Construction Cluster
    Department of Transportation (DOT)
    20.205 Highway Planning and Construction
    20.219 Recreational Trails Program
    20.224 Federal Lands Access Program
    23.003 Appalachian Development Highway System

  22. Economic Development Cluster
    Department of Commerce (DOC)
    11.300 Investments for Public Works and Economic Development Facilities
    11.307 Economic Adjustment Assistance

  23. Foreign Food Aid Donation Cluster
    U.S. Agency for International Development (USAID)
    98.007 Food for Peace Development Assistance Program
    98.008 Food for Peach Emergency Program

  24. Transit Services Programs Cluster
    Department of Transportation (DOT)
    20.513 Enhanced Mobility for Seniors and Individuals with Disabilities
    20.516 Job Access and Reverse Commute Program
    20.521 New Freedom Program

  25. CDBG – Entitlement Grants Cluster
    Department of Housing and Urban Development (HUD)
    14.218 Community Development Block Grants/Entitlement Grants
    14.225 Community Development Block Grants/Special Purpose Grants/Insular Areas

  26. Housing Voucher Cluster
    Department of Housing and Urban Development (HUD)
    14.871 Section 8 Housing Choice Vouchers
    14.879 Mainstream Vouchers

  27. TANF Cluster
    Department of Health and Human Services (HHS)
    93.558 Temporary Assistance for Needy Families (TANF) State Programs
    93.714 ARRA - Emergency Contingency Fund for Temporary Assistance for Needy Families (TANF) State Programs

  28. CDFI Cluster
    Department of the Treasury
    21.012 Native Initiatives
    21.020 Community Development Financial Institutions Program

  29. Community Facilities Loans and Grants Cluster
    Department of Agriculture (USDA)
    10.766 Community Facilities Loans and Grants
    10.780 Community Facilities Loans and Grants (Community Programs)

  30. Health Center Program Cluster
    Department of Health and Human Services (HHS)
    93.224 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care)
    92.527 Grants for New and Expanded Services under the Health Center Program

  31. HOPE VI Cluster
    Department of Housing and Urban Development (HUD)
    14.866 Demolition and Revitalization of Serverly Distressed Public Housing (HOPE VI)
    14.889 Choice Neighborhoods Implementation Grants

  32. Clean Water State Revolving Fund Cluster
    Environmental Protection Agency (EPA)
    66.458 Capitalization Grants for Clean Water State Revolving Funds
    66.482 Disaster Relief Appropriations Act (DRAA) Hurricane Sandy Capitalization Grants for Clean Water State Revolving Funds

  33. Drinking Water State Revolving Fund Cluster
    Environmental Protection Agency (EPA)
    66.468 Capitalization Grants for Drinking Water State Revolving Funds
    66.483 Disaster Relief Appropriations Act (DRAA) Hurricane Sandy Capitalization Grants for Drinking Water State Revolving Funds

  34. Hurricane Sandy Relief Cluster
    Department of Health and Human Services (HHS)
    93.095 HHS Programs for Disaster Relief Appropriations Act – Non‑Construction
    93.096 HHS Programs for Disaster Relief Appropriations Act – Construction

  35. CDBG – Disaster Recovery Grants – Pub. L. No. 113-2 Cluster
    Department of Housing and Urban Development (HUD)
    14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (CDBG-DR)
    14.272 National Disaster Resilience Competition

  36. Maternal, Infant, and Early Childhood Home Visiting Cluster
    Department of Health and Human Services (HHS)
    93.505 Affordable Care Act (ACA) – Maternal, Infant, and Early Childhood Home Visiting Program
    93.870 Maternal, Infant, and Early Childhood Home Visiting Grant Program

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