Federal
These resources help state agencies fulfill federal compliance, monitoring and reporting requirements in Chapter 50 and Chapter 95 of the State Administrative & Accounting Manual (SAAM).
- Federal Expenditures by Assistance Listing Number (formerly CFDA) Enterprise Report Instructions
- Overview of Federal Cost Allocation
& Indirect Cost Rates (2 CFR Part
200) for The State of Washington - A class PowerPoint presentation. - Practical Application of Federal Cost
Allocation & Indirect Cost Rates (2
CFR Part 200) for The State of
Washington - A class PowerPoint presentation. - Sample federal assistance grant profile
OFM has also established the Federal Grants Community of Practice workgroup and has been holding bi-monthly meetings to discuss federal issues and share best practices. We invite agencies that have developed federal monitoring and reporting aids to share these with other agencies.
COVID-19 Accounting Resources
The resources listed here are intended to assist state agencies in their response to COVID-19.
Directives
- March 11, 2020, OFM DIRECTIVE 20A-02A – REVISED Update Chapter 75, Uniform Chart of Accounts for New State Project Code to Track Coronavirus 19.
- April 3, 2020, OFM DIRECTIVE 20A-03 COVID-19 Expenditures
- April 15, 2020, OFM DIRECTIVE 20A-04 FEDERAL COVID-19 Revenues and Expenditures
- April 16, 2020, OFM DIRECTIVE 20A-04 – Higher Education FEDERAL COVID-19 Revenues and Expenditures
- April 29, 2020, OFM TECHNICAL CORRECTION 04-20(2)
Waivers
- Year-end Expenditures for COVID-19 Response Waiver (Mar. 21, 2022)
- Prepayment for COVID-19 Goods and Equipment Waiver (Apr. 7, 2020)
- Local Accounts Daily Deposit Waiver (March 31, 2022)
- Physical Inventory of Capital Assets Waiver (Jan. 19, 2022)
SAAM policies
- SAAM 25.40.10 – COVID-19 Shared Leave guidelines effective March 17, 2020, until expiration of Proclamation 20-05.
FEMA Public Assistance
Other guidance and communication
- The Coronavirus State Fiscal Recovery Funds: Agency Guidance updated July 2022
- March 31, 2020, Budget Memo Funding COVID-19 Response Activities within Appropriations.
- OFM COVID-19 information.
- Requesting Resources through the State Emergency Operations Center
- Covid-19 And Mileage Reimbursement
- Setting up Appropriation Index Codes for Federal Stimulus
- Federal Coding EA Types Flowchart
- Federal COVID-19 Funding - An Overview
Federal memorandums
Federal memorandums related to COVID-19 responses can be found in Memoranda | The White House.
- M-20-11 Administrative Relief for Recipients and Applicants of Federal Financial Assistance Directly Impacted by the Novel Coronavirus (COVID-19) expires on July 26, 2020
- M-20-17 Administrative Relief for Recipients and Applicants of Federal Financial Assistance Directly Impacted by the Novel Coronavirus (COVID-19) due to Loss of Operations (rescinded)
- M-20-20 Repurposing Existing Federal Financial Assistance Programs and Awards to Support the Emergency Response to the Novel Coronavirus (COVID-19) (rescinded)
- M-20-26 Extension of Administrative Relief for Recipients and Applicants of Federal Financial Assistance Directly Impacted by the Novel Coronavirus (COVID-19) due to Loss of Operations.
- M-21-20 Promoting Public Trust in the Federal Government through Effective Implementation of the American Rescue Plan Act and Stewardship of the Taxpayer Resources.
