FEDERAL DISCLOSURE REPORTING FORMATS
| SECTION 5.2.2 FEDERAL DISCLOSURE REPORTING FORMATS |
| 5.2.2.1 | Introduction | Effective Date: | June 1, 1998 |
| Federal disclosure reporting allows for the preparation of the annual state of Washington Schedule of Expenditures of Federal Awards by the Office of Financial Management (OFM). All agencies are to complete a lead sheet to accompany the federal disclosure forms submitted to OFM. Indicate on the sheet whether a form is completed or not applicable (N/A) to your agency. Blank "N/A" forms are not required to be submitted. On forms requiring only one section to be filled out, mark the other sections "N/A" and submit the entire disclosure form. Please submit two copies of all forms for your agency to the Office of Financial Management, Accounting Division, PO Box 43123, Olympia, WA 98504-3123. If forms are submitted in the optional electronic format, only two copies of the Federal Assistance Certification form and any variance explanations need accompany the electronic information. Forms are due on the date prescribed in the issuance directive for this policy update. Early submittal is encouraged. |
| 5.2.2.2 | Effective Date: | June 1, 1998 |
| Agency Title _________________________________ | Agency Code ___________ |
| All of the following reports can be viewed here. | ||
| Federal Financial Assistance - Direct (5.2.2.3.4) | ||
| Federal Central Service Indirect Recoveries - Source 301 (5.2.2.4.1) | ||
| Federal Nonfinancial Assistance (5.2.2.5.2) | ||
| Federal Loan Assistance (5.2.2.6.2) | ||
| Federal Assistance Received Indirectly through Other State or Local Governments and/or Private Entities (5.2.2.7.4) |
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| Federal Assistance Certification (5.2.2.8.2) |
| 5.2.2.3 | Federal Financial Assistance - Direct | Effective Date: | June 1, 1998 |
| 5.2.2.3.1 | General Instructions |
| This federal disclosure form reports all federal financial assistance received or expected to be received directly from a federal agency. This is the majority of the federal financial assistance received in Washington. This form is divided into three sections. | |
| 5.2.2.3.1.a | Section 5.2.2.3.4 provides a format for reporting an agency's fiscal year federal financial assistance, received directly from a federal awarding agency. Financial information is tabulated and summarized by federal catalog number. List both accrued and received federal revenue and the related expenditures for federal assistance (Revenue Source Codes 0310 through 0399). Following are instructions and definitions relating to the completion of reporting for federal direct financial assistance: |
| Column Heading | Instructions | |
| 5.2.2.3.1.b | CFDA Number | Enter five digit code for federal assistance program. This number can be found in the Federal Domestic Assistance Catalog or in the CFDA number data base in the state of Washington electronic federal assistance reporting module. |
| 5.2.2.3.1.c | Federal Fund Agency | Name of the federal agency granting or awarding the federal financial assistance. This information can be found in the Federal Domestic Assistance Catalog. If using the State's electronic reporting module, entry of the CFDA number will automatically enter name of the federal funding agency. |
| 5.2.2.3.1.d | Major Subdivision | Required additional information only for all federal expenditures reported under R & D program cluster. Name of the organizational unit, within the federal agency, granting or awarding the federal financial assistance. This information can be found in the Federal Domestic Assistance Catalog. If using the State's electronic reporting module, entry of the CFDA number will automatically enter the name of the major subdivision of the federal funding agency, except for XX.999 codes. State agencies or institutions are required to enter the Major Subdivision name for XX.999 program information in R & D circumstances. |
| 5.2.2.3.1.e | Federal Program Title | Title of the federal program providing the federal financial assistance as stated in the Federal Domestic Assistance Catalog. If using the State's electronic reporting module, entry of the CFDA number will automatically enter the correct federal program title. |
| 5.2.2.3.1.f | Cluster | Federally mandated (OMB Circular A-133 Compliance Supplement) groups of federal assistance programs with common compliance requirements. Cluster numbers have been cross-referenced to CFDA numbers in the State's electronic reporting module. Entry of the CFDA number will automatically record the cluster number. However, CFDA program numbers that cross-reference to the Research and Demonstration Cluster (02) should be individually reviewed. If your federal award document does not specify R&D it may be appropriate and beneficial to change the cluster to 01-Programs Not Clustered. Cluster designations and definitions follow. |
| 5.2.2.3.1.f(1) | Cluster Designations | |
| 01 - Programs Not Clustered | ||
| 02 - Research and Development | ||
| 03 - Student Financial Aid | ||
| 04 - Food Stamp | ||
| 05 - Emergency Food Assistance | ||
| 06 - Child Nutrition | ||
| 07 - Rural Rental Housing | ||
| 08 - CBDG - Entitlement & (HUD
Administered) Small Cities Programs | ||
| 09 - Section 8 Housing | ||
| 10 - Fish & Wildlife | ||
| 11 - Employment Services | ||
| 12 - Job Training Partnership Act (JTPA) | ||
| 13 - Federal Transit | ||
| 14 - Highway Safety | ||
| 15 - Special Education | ||
| 16 - Bilingual Education | ||
| 17 - Aging | ||
| 18 - Medicaid | ||
| 19 - HIV | ||
| 20 - Foster Grandparent, Senior Companion |
| 5.2.2.3.1.g | Expenditures of Federal Award Amt. | Amount of federal dollars expended in the federal assistance program for the state fiscal year. Includes both direct expenditures and agency indirect expenditures (as a result of federally, approved, indirect rate cost pool or cost allocation plan). Amount should be recorded to the dollar unless the option box is selected to report to the thousands. |
| 5.2.2.3.1.i | Definition of Clusters: |
| 5.2.2.3.1.i(1) | Programs Not Clustered is to include all federal assistance programs not specifically included in the remaining nineteen clusters. |
| 5.2.2.3.1.i(2) | Research and Development (R&D) cluster is to include 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. | ||||
| 5.2.2.3.1.i(3) | Student Financial Aid (SFA) 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. At a minimum, the following federal assistance programs will be reported in the SFA cluster: | |||
| Dept. of Education | ||||
| 84.007 | Suppl Educ Opport Grants | |||
| 84.032 | Federal Family Educ Loans | |||
| 84.033 | Federal Work-Study Program | |||
| 84.038 | Federal Perkins Loan Program | |||
| 84.063 | Federal Pell Grant Program | |||
| 84.268 | Federal Direct Student Loan Program | |||
| Health & Human Services (HHS) | ||||
| 93.108 | Health Education Assistance Loans | |||
| 93.342 | Health Professions Student Loans (Includes PCL/LDS) | |||
| 93.364 | Nursing Student Loans | |||
| 93.820 | Scholarships - Exceptional Financial Need | |||
| 5.2.2.3.1.i(4) | Food Stamp cluster includes the following CFDA numbered, federal programs: | ||
| Dept. of Agriculture (USDA) | |||
| 10.551 | Food Stamps | ||
| 10.561 | State Administration Match - Food Stamps | ||
| 5.2.2.3.1.i(5) | Emergency Food Assistance cluster includes the following CFDA numbered, federal programs: | ||
| Dept. of Agriculture (USDA) | |||
| 10.568 | Emergency Food Assistance Prog.(Admin. Costs) | ||
| 10.569 | Emergency Food Assistance Prog.(Food Commodities) | ||
| 5.2.2.3.1.i(6) | Child Nutrition cluster includes the following CFDA numbered, federal programs: | ||
| Dept. 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 Prog for Children | ||
| 5.2.2.3.1.i(7) | Rural Rental Housing cluster includes the following CFDA numbered, federal programs: | ||
| Dept. of Agriculture (USDA) | |||
| 10.415 | Rural Rental Housing Loans | ||
| 10.427 | Rural Rental Assistance Payments | ||
| 5.2.2.3.1.i(8) | CDBG - Entitlement and (HUD Administered) Small Cities Programs cluster includes the following CFDA numbered, federal programs: | ||
| Housing and Urban Development (HUD) | |||
| 14.218 | Community Development Block Grants/Entitlement | ||
| 14.219 | Community Development Block Grants/Small Cities | ||
| 5.2.2.3.1.i(9) | Section 8 Housing cluster includes the following CFDA numbered, federal programs: | ||
| Housing and Urban Development (HUD) | |||
| 14.182 | Section 8 New Construction/Substantial Rehab | ||
| 14.855 | Section 8 Rental Voucher Program | ||
| 14.856 | Section 8 Moderate Rehabilitation | ||
| 14.857 | Section 8 Rental Certification Program | ||
| 14.999 | Include only - Sec 8 Moderate Rehabilitation Program for Single Room Occupancy Dwellings for Homeless Individuals (No published CFDA #) | ||
| 5.2.2.3.1.i(10) | Fish & Wildlife cluster includes the following CFDA numbered, federal programs: | ||
| Dept. of the Interior | |||
| 15.605 | Sport Fish Restoration | ||
| 15.611 | Wildlife Restoration | ||
| 5.2.2.3.1.i(11) | Employment Services cluster includes the following CFDA numbered, federal programs: | ||
| Dept. of Labor | |||
| 17.207 | Employment Service | ||
| 17.801 | Disabled Veterans' Outreach Program | ||
| 17.804 | Local Veterans' Employment Representative Prog. | ||
| 5.2.2.3.1.i(12) | JTPA cluster includes the following CFDA numbered, federal programs: | ||
| Dept. of Labor | |||
| 17.246 | Employment & Trng Asst - Dislocated Workers | ||
| 17.250 | Job Training Partnership Act (JTPA) | ||
| 5.2.2.3.1.i(13) | Federal Transit cluster includes the following CFDA numbered, federal programs: | ||
| Department of Transportation (DOT) | |||
| 20.500 | Federal Transit Capital Improvement Grnts | ||
| 20.507 | Federal Transit Capital & Oper Asst Grants | ||
| 5.2.2.3.1.i(14) | Highway Safety cluster includes the following CFDA numbered, federal programs: | ||
| Department of Transportation (DOT) | |||
| 20.600 | State & Community Highway Safety | ||
| 20.601 | Alcohol Traffic Safety/Drunk Drivng Prevntn Incentive Grnts | ||
| 5.2.2.3.1.i(15) | Special Education cluster includes the following CFDA numbered, federal programs: | ||
| Dept. of Education | |||
| 84.027 | Specl Educ-Grnts to States (IDEA, Part B) | ||
| 84.173 | Specl Educ-Preschool Grants (IDEA, Preschool) | ||
| 5.2.2.3.1.i(16) | Bilingual Education cluster includes the following CFDA numbered, federal programs: | ||
| Dept. of Education | |||
| 84.288 | Bilingual Educ - Prog Develpmnt & Implementation Grnts | ||
| 84.290 | Bilingual Educ - Comprehensive School Grants | ||
| 84.291 | Bilingual Educ - Systemwide Improvement Grants | ||
| 5.2.2.3.1.i(17) | Aging cluster includes the following CFDA numbered, federal programs: | ||
| Health & Human Services (HHS) | |||
| 93.044 | Spec Pgms Aging Title III Pt B | ||
| 93.045 | Spec Pgms Aging Title III Pt C | ||
| 5.2.2.3.1.i(18) | Medicaid cluster includes the following CFDA numbered, federal programs: | ||
| Health and Human Services (HHS) | |||
| 93.775 | State Medicaid Fraud Control | ||
| 93.777 | Hlth Care Providers-Survey & Certification | ||
| 93.778 | Medical Assist Prog (Medicaid, Title XIX) | ||
| 5.2.2.3.1.i(19) | HIV cluster includes the following CFDA numbered, federal programs: | ||
| Health and Human Services (HHS) | |||
| 93.914 | HIV Emergency Relief Project Grants | ||
| 93.915 | HIV Emergency Relief Formula Grants | ||
| 5.2.2.3.1.i(20) | Foster Grandparent, Senior Companion cluster includes the following CFDA numbered, federal programs: | ||
| Health and Human Services (HHS) | |||
| 94.011 | Foster Grandparent Program | ||
| 94.016 | Senior Companion Program | ||
| 5.2.2.3.1.j | Section 5.2.2.3.5 provides a format for summarizing and reconciling the federal financial assistance reported in Section 5.2.2.3.4 to the federal revenue recorded in AFRS. The total revenue reported should equal the total federal financial assistance directly received or accrued to be received from a federal awarding agency for the fiscal year ending June 30. To facilitate this reconciliation, agencies should use AFRS Report FED-001 which summarizes Revenue Source Codes 0310 through 0399 recorded in AFRS. If a variance occurs between federal revenue reported on the disclosure form and federal revenue recorded in AFRS, the agency needs to provide a written explanation of the variance. | |||
| 5.2.2.3.1.k | Also, the related expenditures, reported for the fiscal year ending June 30, should equal the federal revenue recorded in AFRS. Variances between the listed federal expenditures and AFRS federal revenues result from various reasons, such as questioned cost refunds or prior period cost recoveries. | |||
| Variances between AFRS revenues and the revenue or expenditure amounts listed in Section 5.2.2.3.5 should be few and explainable. | ||||
5.2.2.3.1.l | Section 5.2.2.4.1 provides a format for reporting federal indirect cost revenue recovered to the state General Fund via the Statewide Central Service Cost Allocation Plan (SWCAP) process. Revenue Source Code 0301 is used to record such recovery. The recording of Revenue Source 0301 creates a circumstance in which a state agency has a right to receive or has received federal revenue without the recording of an associated, federal expenditure within the agency. Report federal Revenue Source Codes 0301 under the federal program (CFDA number) that drew, claimed, or charged an indirect cost that produced the central service cost recovery. A basic explanation of revenue source code follows: | |||
| Source 0301 | State Indirect Cost Recoveries: That portion of the state's costs incurred to support central operations and properly shared as a federal program cost. An agency has no direct expenditure for these costs, but is allocated a cost share through the annual statewide cost allocation plan. An agency draws federal revenue, when possible, to cover its share of these costs based on its federal program activity. |
| The following reports can be viewed here. A PDF File |
5.2.2.3.2 |
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5.2.2.3.3 |
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| The following reports can be viewed here. A PDF File |
5.2.2.3.4 |
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| 5.2.2.3.5 |
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| 5.2.2.4 | Statewide Central Service Cost Allocation Plan Recoveries | Effective Date: | June 1, 1998 |
| 5.2.2.4.1 | Statewide Central Service Cost Allocation Plan Recoveries - Report Format A PDF File |
| 5.2.2.5 | Federal Nonfinancial Assistance | Effective Date: | June 1, 1998 |
| 5.2.2.5.1 | General |
| Washington receives federal nonfinancial assistance in the form of donated inventories (food commodities and disease immunization supplies), food stamps, and fixed assets. Use the federal nonfinancial assistance format (Section 5.2.2.5.2) to report federal nonfinancial assistance received directly from a federal agency or indirectly from a custodial state agency.
State agencies with federal nonfinancial programs use the format provided in (5.2.2.5.2) to report the expenditure or usage of this assistance by federal catalog number for the fiscal year ending June 30. Known nonfinancial assistance programs are prelisted for convenience. Agencies can add other nonfinancial assistance program catalog numbers and activity as appropriate.
The reconciliation in (5.2.2.5.3) is limited to four federal programs. This reconciliation summarizes and reconciles dollar values of expended or used amounts for food commodities, disease immunization supplies, and food stamps as reported in (5.2.2.5.2) to that recorded in AFRS. An agency records this activity as GL Code 3225 "Revenue Adjustments/Eliminations (GAAP)" and GL Code 6525 "Expense Adjustments/Eliminations (GAAP)" in AFRS (refer to Sections 2.2.4.4.4 and 2.2.4.4.5). If the comparison between the listed program activity and the activity reported in AFRS results in a variance, the agency must attach an explanation. Since an agency recognizes revenue only when food commodities and immunization supplies are used and food stamps are distributed (expended), the revenue and expenditures should be equal.
Custodial state agencies, such as the Department of General Administration, that transmit portions of their food commodity inventories to other state agencies or institutions for eventual use, should not record an expense transaction upon transmission (refer to Section 2.2.4.4.4.d). Use the format in Section 5.2.2.5.4 to report the dollar value of year end nonfinancial assistance inventory balances for food commodities, immunization supplies and food stamps. The reported inventory balance amounts must equal the respective asset amounts and the corresponding deferred revenues as recorded in GL Code 1415 "Donated Inventories," GL Code 1470 "Food Stamp Inventory" and GL Code 5192 "Deferred Revenues - Short-Term" in AFRS. |
| The following reports can be viewed here. A PDF File |
| 5.2.2.5.2 |
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| 5.2.2.5.3 |
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| 5.2.2.5.4 |
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| 5.2.2.6 | Federal Loan Assistance | Effective Date: | June 1, 1998 |
| 5.2.2.6.1 | General |
| 5.2.2.6.1.a | Use the federal assistance loan activity disclosure format provided in Section 5.2.2.6.2 to report loan activity and balances for the fiscal year ended June 30. These loan activity amounts or balances provide a measurement of audit risk for the federal assistance loan programs. Only fiscal year loan issue activity is to be reported for two federal loan programs: |
| 5.2.2.6.1.a(1) | 84.032 Federal Family Education Loans - Lender is financial institution, not the reporting state agency. |
| 5.2.2.6.1.a(2) | 84.268 Federal Direct Student Loans - Third-party federal contractor responsible for administration of the loan, once issued. |
| 5.2.2.6.2 | Federal Financial Assistance (Supplementary Data) - Loan Balances and Activity Report Format A PDF File |
| 5.2.2.7 | Federal Assistance Received Indirectly Through Other State or Local Governments and/or Private Entities - Pass-Through | Effective Date: | June 1, 1998 |
| 5.2.2.7.1 | General |
| 5.2.2.7.1.a | All state agencies are required to separately record and report all federal financial assistance received from other than federal or Washington State awarding agencies. Agencies account for this indirect federal assistance using Revenue Source Code 0446 "Federal Revenue - Pass-Through." Generally, the associated expenditures are accounted for as local or private appropriation type allotment charges. |
| 5.2.2.7.1.b | Section 5.2.2.7.2 presents an example of a completed Federal Financia1 Assistance - Pass-Through report. |
| 5.2.2.7.1.c | Section 5.2.2.7.3 presents an example of the financial information reported in Section 5.2.2.7.2 reconciled to amounts recorded in AFRS in Revenue Source Code 0446. |
| 5.2.2.7.1.d | Section 5.2.2.7.4 provides the format for reporting pass-through federal financial assistance. Agencies are to list, in federal catalog number order, by pass-through entity name and control number, all indirect federal financial assistance and associated expenditures from other than federal and state agency grantors (Revenue Source Code 0446). Refer to Section 5.2.2.3.1.f for recording of cluster information. The number in parenthesis in each column heading indicates the maximum digits available for reporting in that column. |
| 5.2.2.7.1.e | Section 5.2.2.7.5 provides a format for reconciling between the federal assistance received from nonfederal sources as reported in Section 5.2.2.7.4 and that recorded in AFRS. The total federal assistance listed in Section 5.2.2.7.4 is compared with the total reported in Revenue Source Code 0446 per AFRS Report FED-007. There should be no difference. |
| The following reports can be viewed here. A PDF File |
| 5.2.2.7.2 |
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| 5.2.2.7.3 |
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| The following reports can be viewed here. A PDF File |
| 5.2.2.7.4 |
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| 5.2.2.7.5 |
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| 5.2.2.8 | Federal Assistance Certification | Effective Date: | June 1, 1998 |
| 5.2.2.8.1 | General Instructions |
| 5.2.2.8.1.a | All agencies receiving federal assistance are required to complete the Federal Assistance Certification (5.2.2.8.2). The agency head and the chief financial officer are to certify, to the best of their knowledge, that the following information submitted by their agency is complete and accurate: |
| 5.2.2.8.1.b | As to the completeness of the information provided on the federal disclosure forms and the schedule of expenditures of federal awards, if applicable. |
| 5.2.2.8.1.c | That the agency has identified the common compliance requirements applicable to federal financial assistance programs (refer to the Compliance Supplement for OMB Circular A-133, revised as of May 1998). |
| 5.2.2.8.1.d | That the agency has identified the specific compliance requirements applicable to each major federal assistance program for which the agency has reported expenditures of federal awards. |
| 5.2.2.8.1.e | That information presented in federal financial reports and claims for advances and reimbursements is supported in the accounting system from which the state's financial statements have been prepared. |
| 5.2.2.8.1.f | That amounts claimed for matching were determined in accordance with federal standards. |
| 5.2.2.8.1.g | That subrecipients have been monitored in accordance with applicable federal laws and regulations. |
| 5.2.2.8.1.h | That the agency has complied with reporting requirements applicable to federal assistance programs. |
| 5.2.2.8.1.i | That the agency has identified and disclosed to the auditor all amounts questioned and known instances of noncompliance that could have a material impact on major federal assistance programs. |
| 5.2.2.8.1.j | Any exceptions to the above certifications are to be attached with a narrative detailing the variance(s) and any proposed or completed corrective actions. |
| 5.2.2.8.2 | Agency Federal Assistance Certification A PDF File |