Budget and Finance
ADS Series 600 References

[AH] = Additional Help or Supplementary References. These documents contain optional, helpful guidance and examples of best practices.

[MR] = Mandatory References. There are two types: (a) External Mandatory References, which are governing external statutes, Executive Orders, regulations, and authorities; and (b) Internal Mandatory References, which contain mandatory guidance created internally by USAID.

ADS Series 600 internal mandatory references and additional help documents are provided in PDF format. See instructions for copying and pasting information from PDF documents.

• [MR] | AAPD 03-03, Obligation of Funds for Assistance Agreements
• [MR] | AAPD 03-07, Instructions to Contracting/Agreement Officers on their Role in the Debt Collection Process
• [MR] | AAPD 04-10 Standardized Model Letters for Designating the Cognizant Technical Officer (CTO) for Contracts, Grants, and Cooperative Agreements
• Cognizant Technical Officer (CTO) Designation - Contract/Task Order Administration
• Cognizant Technical Officer (CTO) Designation - Grant Administration
• Cognizant Technical Officer (CTO) Designation - Cooperative Agreement Administration
• [AH] | Accrual Documentation
• [AH] | Additional Guidance on FSN Separation Pay Trust Fund Formerly Controller Bulletin 14c (Revised 11/1999)
• [MR] | AIDAR (USAID Acquisition Regulations)
  Revised 10/17/2008
• [MR] | Agreement For Cash or Deferred Election Under Section 401(k) – Salary Reduction Agreement
  Revised 12/22/2005
• [MR] | Administrative Approval Form and Checklist
• [MR] [AH] | [US]AID Forms Referenced in the ADS
• (Note: Links to to the USAID forms are only available to USAID employees who have access to the USAID intranet.)
• [MR] | Appropriate Fiscal Year to Charge for Travel of USAID Employees and Transportation of Their Effects
  Revised 08/24/2004

• [MR] | Certification of Participant Contribution Form
  Revised 12/22/2005
• [MR] | Chief Financial Officers Act
• [MR] | CIB 90-12 - Guidance for Missions -- Closing Out Contracts, Grants and Cooperative Agreements
• [MR] | Code of Federal Regulations (CFRs)
• CFRs Referenced in the ADS
• [MR] [AH] | Collection Improvement Act of 1966
• [MR] | Cost of Doing Business

• [MR] | Deobligation Guidebook
  Revised 09/28/2007
• [MR] | Development Credit Authority Operations Manual

• [MR] | Enrollment Form
• [MR] | Employee Billing Memorandum
  New Reference 12/14/2006
• [MR] | Executive Orders (EOs)
  • Executive Orders Referenced in the ADS

• [AH] | FAA Section 635(a) Furnishing of Services and Commodities
• [AH] | FAA Section 635(b) General Authorities
• [AH] | FAA Section 635(d) General Authorities
• [MR] | FAM/FAH - Foreign Affairs Manual & Foreign Affairs Handbook
  • Foreign Affairs Manuals & Foreign Affairs Handbooks Referenced in the ADS
• [MR] | FASAB [Federal Accounting Standards Advisory Board] Statements of Federal Financial Accounting Concepts and Standards
• [MR] | Federal Acquisition Regulation (FAR)
  • Federal Acquisition Regulation Sections Referenced in the ADS
• [AH] | Federal Claims Collection Act of 1996
• [MR] | Federal Claims Collection Standards
• [MR] [AH] | Federal Credit Reform Act of 1990
• [MR] | Federal Financial Management Improvement Act of 1996
• [MR] | Federal Intragovernmental Transactions Accounting Policies Guide
• [MR] | Federal Financial Management Impovement Act, Revised Implementation Guidance
• [MR] | Federal Managers' Financial Integrity Act of 1982
• [MR] [AH] | Federal Property and Administrative Services Act of 1949
• [AH] | FMS Credit Reform Case Studies
• [MR] | Foreign Assistance Act of 1961, as amended
• [MR] | Foreign Transfer Allowance (FTA) and Home Service Transfer Allowance (HSTA) Applications
• [MR] | Form 1099-MISC, Miscellaneous Income
• [AH] | Frequently Asked Questions (FAQs) on Monitoring Obligations
  Revised 9/28/2007
• [MR] | FY 2002 Appropriations Bill for Foreign Operations, Export Financing, and Related Programs, Section 29(a) and (b)

• [MR] | GAO Principles of Federal Appropriations Law: Volume II, Chapter 7, Obligation of Appropriations
  • [To obtain this document, go to www.gao.gov and enter GAO Report No. GAO-OGC-92-13]
• [AH] | [USAID] General Information Notice, dated 3/01/2000, Mandatory Travel Card Usage
• [AH] | Government Management Reform Act of 1994
• [MR] [AH] | The Government Performance and Results Act of 1993
• [MR] | Guidance on How to Close a USAID Mission – Checklists
• [MR] | Guidebook for Managers and Cognizant Technical Officers on Acquisition and Assistance

• [MR] | Handbook 19, Financial Management
• [AH] | Help Guide - FAQ's on Monitoring Obligations

• [AH] | ICASS
• [MR] | Imprest Fund Policy Statement
• [MR] | Improving the Determination Process for Deobligating Unliquidated Balances in Prior Year Travel Authorizations
  New Reference 9/28/2007
• [MR] | Inherently Governmental Functions
• [MR] | IPAC Applications Users Manual, Version 1.0

• [MR] | Joint Financial Management Improvement Program - Federal Financial Management Systems Requirements
• [MR] | Lookup Table Of Established Codes
  Revised 2/21/2006

• [AH] | Managing Program Advances for Non-U.S. and Nongovernmental Recipients
  New Reference 10/06/2004
• [MR] | Memorandum for Chief Financial Officers and Inspectors General
• [MR] | Monthly Statement of the Public Debt, Summary Page

• [MR] | NARA General Records Schedules, GRS 6, Accountable Officers' Account Records
• [MR] | NARA General Records Schedule, GRS 7, Expenditure Accounting Records
• [MR] | Notice to Customers Making Payment by Check
• [MR] | Notice to Customers Presenting Checks

• [MR] | [USAID Expended] Object Class Codes Table - A Mandatory Reference for ADS Chapter 621
  Revised 5/31/2006
• [MR] | Office of Management and Budget Circulars (OMB)
  • Office of Management and Budget Circulars Referenced in the ADS
• [AH] | On-Line Access to Citibank Travel Card Billing Information (Revision to 3/14/2000 Information Notice)
• [AH] | Overview of USAID Appropriations and Special Authorities
  New Reference 9/13/2005

• [MR] | Phase 1 Addendum, Addendum to the Users Manual for IPAC
• [AH] | Policy Directive 18, Local Currency
• [AH] | Principles of Federal Appropriations Law
  
  • Volume I
  • Volume II
  • Volume III
• [AH] | Procedure for Using OPAC Charges in lieu of AOC System Between Missions
• [MR] [AH] | Prompt Pay Act
• [MR] | Public Laws
  • Public Laws Referenced in the ADS

• [AH] | Reading the Accruals Report
• [AH] | Recap on Deobligations, Reobligations, and Upward Adjustments
  New Reference 9/28/2007
• [MR] | Reobligation Policy
  Revised 5/19/2008
• [MR] | Revised Implementation Guidance for the Federal Financial Management Improvement Act

• [MR] | Salary Reduction Agreement **Also known as Agreement For Cash or Deferred Election Under Section 401(k) – Salary Reduction Agreement
  Revised 12/22/2005
• [AH] | Sample Gift Acceptance Letter
• [AH] | Sample Letter From CTO to Payee - Approving Full Payment But Asking For Additional Justification of Voucher Item(s)
• [AH] | Sample Letter From CTO to Payee - Suspension of Voucher Item
• [MR] [AH] | Standard Forms (SF) Referenced in the ADS
• [MR] | Standardized Regulations (DSSR)
• [MR] | Standardized Regulations (DSSR), Chapter 300, Representation Allowances
• [MR] | Statement of Federal Financial Accounting Standards (SFFAS)
  • SFFAS No. 1 - Accounting for Selected Assets and Liabilities
  • SFFAS No. 2 - Accounting for Direct Loans and Loan Guarantees
  • SFFAS No. 3 - Accounting for Inventory and Related Property
  • SFFAS No. 4 - Managerial Cost Accounting Concepts and Standards for the Federal Government
  • SFFAS No. 6 - Accounting for Property, Plant, and Equipment
  • SFFAS No. 10 - Accounting for Internal Use Software (amends SFFAS 6)
  • SFFAS No. 15 - Management's Discussion and Analysis - Standards
  • SFFAS No. 18 - Amendments to Accounting Standards for Direct Loans and Loan Guarantees
  • SFFAS No. 19 - Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
  • SFFAS No. 20 - Elimination of Certain Disclosures related to Tax Revenue Transactions by the Internal Revenue Service, Customs, and Others
• [AH] | State Cable 329326, dated Nov 1990, General Assessment Guidance
• [AH] | Suggested Formats for Accepting Conditional and Unconditional Gifts
• [AH] | Suggested Format for Receipt of In Kind Gifts
• [AH] | Suggested Format for Section 607(a) Determinations

• [MR] | Treasury Cashiers Manual
• [MR] | Treasury Financial Management Services Standard General Ledger
• [MR] | Treasury Financial Manual
• [MR] | Treasury Financial Manual Reporting Requirements
• [MR] | Treasury Financial Manual, Supplement 1, U.S. Government Standard General Ledger
• [MR] | Treasury Financial Manual, Supplement 2, SGL
• [MR] | Treasury Financial Manual,Volume 1, Part 2, Chapter 4200, Agency Reports on Unexpended Balances of Appropriations and Funds (FMS Form 2108: Yearend Closing Statement)
• [MR] | Treasury Financial Manual, Volume 1, Part 6, Chapter 8500, Section 8520: Cash Forecasting Requirements
• [MR] | Treasury Financial Manual, Volume 1, 6-8000, Other Financial Matters

• [MR] | United States Code (U.S.C.)
• United States Code Referenced in the ADS
• [MR] | Updating CTO Name and Managing Organization Information in Phoenix
  New Reference 9/28/2007
• [MR] | USAID Expended Object Class Codes Table - A Mandatory Reference for ADS Chapter 621
  Revised 9/28/2007
  
• [MR] | USAID General Policy Notice dated 8/19/2004, Appropriate Fiscal Year to Charge for USAID Employees Travel and Transportation of Effects.

This Series 600 reference page does not include ADS Chapters, Interim Updates, and Handbooks that are cited in Series 600 chapters. Those items are listed separately on the ADS web site. Additionally, when possible we link to web sites that house a collection of external references. When this is possible, we do not list all of the sections of those references that are cited in Series 600 chapters.

Questions about this web page or the ADS? Please contact us by using our Questions/Comments form page or send an e-mail to ads@usaid.gov.

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