GRANTS INDEX

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1. GENERAL INFORMATION 8-1
1.1 Statutory References 8-1
1.2 Fringe Benefits and Indirect Costs 8-1
2. UNRESTRICTED GRANTS 8-2
2.1 Federal Grants - Unrestricted 8-2
2.2 Grants - Other Than Federal Unrestricted 8-2
3. RESTRICTED FEDERAL GRANTS AND CONTRACTS 8-3
3.1 General Information 8-3
3.2 Advance Funding by Federal Government 8-3
3.3 Grant Receipts Deposited as Refunds 8-4
3.4 Federal Receivables 8-4
3.5 Letter of Credit Grants 8-5
3.6 Federal Letter of Credit - Exceptions to Procedures 8-7
4. OTHER THAN FEDERAL GRANTS - RESTRICTED 8-8
4.1 General Information 8-8
4.2 Procedures for Other Than Federal Restricted Grants 8-8
4.3 Other Than Federal Receivables 8-8
5. TRANSFERS OF GRANTS BETWEEN STATE AGENCIES 8-9
5.1 Definition 8-9
5.2 Transfer Procedures 8-9
5.3 Expenditure and Revenue Codings for Grant Transfers 8-9
5.4 Transfers of Letter of Credit Grants 8-11
5.5 Grants Financed by State Tax-Exempt Bonds 8-11
6. CLOSING OUT GRANTS 8-12
6.1 General Information 8-12
6.2 Lapsing of Balances 8-12
6.3 Return of Funds to Grantor 8-12
6.4 Cancellation of Receivables 8-12
6.5 Cancellation of Appropriation Code (SID) 8-12
ACCOUNTING MANUAL 8-0-1 APRIL 2000
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7. REQUESTING GRANT APPROPRIATION CODES (SID) 8-13
7.1 General Information 8-13
7.2 Multiple Year Grants 8-13
8. FISCAL YEAR END PROCEDURES - GRANTS 8-14
9. EXHIBITS 8-15
8-1 Request for Federal or Other Restricted Grant Appropriation Number 8-15
8-2 Request for Establishment or Adjustment of Receivables 8-16
10. FORMS COMPLETION AND DESCRIPTION 8-18
10.1 Request for Federal or Other Restricted Grant Appropriation Number 8-18
ACCOUNTING MANUAL 8-0-2 APRIL 2000

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