Policy Chapters and Sections

Assistance Listing Subaccounts

Chapter: 8 Section: 7
Effective Date: 7/2/2018
Expiration Date: Continuing
Published Date: 6/16/2022 8:50:44 AM
Status: Current
Version: 3

Tags: Coding, Fiscal Reporting and Accountability, Administration, Fiscal

The Assistance Listing (formally Catalog of Federal Domestic Assistance (CFDA) numbers) is a compilation of program descriptions of all federal financial assistance programs available in print form and in electronic format via the Internet at System for Award Management (SAM). (See the References tab.)  The primary purpose of the Assistance Listing is to provide users with general information on federal financial assistance programs. In addition, the Assistance Listing's coding structure is widely used to assist in identifying and coordinating financial assistance-related activities. One such use of the coding structure is the requirement under the Uniform Guidance, that grantees develop schedules of grant funds received and expended. Auditors then use these schedules to identify programs and activities to audit. The report of audit findings must also be organized according to the Assistance Listing coding structure.