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State Accounting and Reporting Overview

The record keeping for individual grants is designed to conform to the provisions of the related grant agreement, the Federal Single Audit Act, the Federal Cash Management Improvement Act, and Federal Uniform Administrative Grant Requirements. The importance and necessity for state agency adherence to the procedures that follow allow New York State to demonstrate that grant funds are properly accounted for, cash managed, and periodic reports are provided to federal cognizant agencies pursuant to federal statutes.


Enterprise Services Automation


The new Enterprise Services Automation (ESA) suite is a set of modules that includes; Customer Contracts (CA), Project Costing (PC), and Grants (GM). The new ESA model will be used for federal drawdowns; however, ESA allows onboarded agencies to actively manage their grants within these modules. In addition, expenditures will be cost collected in PC for both non-onboarded and onboarded agencies to help provide agency project and grant managers more timely information on costs impacting them. Onboarded agency project and grant managers will have the ability to delay expenditures from flowing into the drawdown process that will not be immediately disbursed or for which federal approval will be obtained at a later date.


Two additional enhancements for onboarded agencies are Payroll Cost Allocation and Fund Distribution. These enhancements allow for costs to be 100% expensed to one project, then systemically allocated to the proper project and/or fund based on rules established at the project level. These enhancements will be rolled out to agencies as agencies are onboarded.



Guide to Financial Operations
REV. 07/27/2015