The annual Schedule of Expenditures of Federal Awards, which displays both the Assistance Listing Number (ALN) (formerly Catalog of Federal Domestic Assistance or CFDA) and the corresponding disbursements of Federal funds or value of assistance for non-cash benefit programs, must be presented accurately since it provides the basis for the State's Federal Single Audit. Furthermore, accurate presentation of both the ALN and corresponding disbursements (net of refund transactions) is essential since this information is used by the State’s auditor/consultant engaged to determine which Federal programs will be subject to CMIA (Cash Management Improvement Act), to calculate the CMIA interest liabilities, and to review the State's administrative and Federal funds cash management procedures for Federal funds.
The annual schedule also includes Federal financial assistance programs that do not have cash receipts and disbursements posted in the SFS. Non-cash benefits represent services and products provided directly to New York State beneficiaries and sub-recipients by the Federal Government.
These non-cash programs are not included in the annual TSA (Treasury State Agreement) because they do not involve the transfer of funds between the Federal and State Governments. However, the value of non-cash benefit programs are used in the determination of major program thresholds to identify programs which are subject to audit and/or interest liability calculations.
The following non-cash benefit programs are included in the Schedule of Expenditures of Federal Awards:
- 10.542 Pandemic EBT Food Benefits
- 10.551 Supplemental Nutrition Assistance Program
- 10.555 National School Lunch Program
- 10.558 Child and Adult Care Food Program
- 10.559 Summer Food Service Program for Children
- 10.565 Commodity Supplemental Food Program
- 10.569 Emergency Food Assistance Program (Food Commodities)
- 11.611 Manufacturing Extension Partnership
- 16.578 Federal Surplus Property Transfer Program
- 93.268 Immunization Cooperative Agreements
Guide to Financial Operations
REV. 01/10/2024