| Activity |
Action by Paying (Pass Through) Agency |
Action by Receiving (Subrecipient) Agency |
| Determine whether the transaction is a vendor or subrecipient relationship, using Table 1 |
Agree on relationship in conjunction with the receiving (subrecipient) agency |
Agree on relationship in conjunction with the paying (pass through) agency |
| Document the basis for the determination of subrecipient relationship |
File documentation with federal grant workpapers, to be available for single audit |
File documentation with grant workpapers to be available for audit |
| For federal subrecipient relationship transaction - receiving (subrecipient) agency should have the appropriation to spend federal funds |
- Use fund 1000
- TC 497
- GLA 989 Cash pass thru out
- Record no expenditures
- IAT MUST include CFDA number(s)
- Transfer appropriation, if it is not with the receiving (subrecipient) agency, by submitting FATS request to DPB
|
- Use fund 1000
- TC 116
- GLA 988 Cash pass thru in
- IAT MUST include CFDA number(s)
- Record as expenditure using appropriate subobject codes
- If needed, submit FATS request to DPB to establish appropriation
|
| For non-federal subrecipient relationship transaction - receiving (subrecipient) agency should have the appropriation to spend funds |
- Determine appropriate fund/fund detail
- TC 497
- GLA 989 Cash pass thru out
- IAT MUST include identification of source of funds - CARS code or other id
- Transfer appropriation, if it is not with the subrecipient agency, by submitting a FATS request to DPB.
- Record no expenditure
|
- Determine appropriate fund/fund detail
- TC 116
- GLA 988 Cash pass thru in
- IAT MUST include identification of source of funds - CARS code or other id
- Record as expenditure using appropriate subobjet codes
- If needed, submit FATS request to DPB to establish appropriation
|
