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Chapter 50 - Federal Compliance

50.10 Annual U.S. Information Returns
50.10.10 What are annual U.S. information returns? July 1, 2012
50.10.20 The purpose of these guidelines June 1, 2012
50.10.30 Key timeframes and publications June 1, 2016
50.10.40 Taxpayer Information Numbers (TINs) are required Jan. 1, 2019
50.10.50 Common U.S. information returns July 1, 2012
50.10.60 Federal training opportunities June 1, 2016
50.10.65 1099 download application Jan. 1, 2019

50.20 Cost Allocation and Indirect Cost Recoveries
50.20.10 The purpose of these policies Jan. 1, 2015
50.20.20 Authority for these policies Jan. 1, 2015
50.20.30 Applicability Jan. 1, 2015
50.20.50 About federal costs and cost allocation principles Jan. 1, 2015
50.20.60 Washington's Statewide Central Services Cost Allocation Plan (SWCAP) is used to identify
and assign central service costs
Jan. 1, 2015
50.20.62 Responsibilities of the Office of Financial Management Jan. 1, 2015
50.20.65 Responsibilities of central, billed internal service activities Jan. 1, 2015
50.20.70 Responsibilities of central, self-insurance fund activities Jan. 1, 2015
50.20.75 Responsibilities of central, fringe benefits activities Jan. 1, 2015
50.20.80 Responsibilities of agencies administering or expending federal awards Jan. 1, 2015
50.20.85 Indirect costs in interagency situations June 1, 2022

50.30 Federal Single Audit Act
50.30.10 The purpose of these policies Jan. 1, 2015
50.30.15 Authority for these policies Jan. 1, 2015
50.30.20 Applicability Jan. 1, 2015
50.30.25 About the Single Audit Act requirements June 1, 2022
50.30.35 Responsibilities of the Office of Financial Management Jan. 1, 2015
50.30.40 Responsibilities of the Office of the State Auditor June 1, 2022
50.30.45 Responsibilities of state agencies/institutions administering or expending federal awards Jan. 1, 2015
50.30.50 Basis of accounting to use with federal assistance transactions Jan. 1, 2015
50.30.60 When to recognize federal assistance revenue Jan. 1, 2015
50.30.70 Use the Assistance Listing Number to record federal activity June 1, 2022
50.30.80 Accounting for federal expenditures June 1, 2022
50.30.85 Accounting for federal assistance activity between state agencies Jan. 1, 2015
50.30.90 Accounting for federal assistance received from another nonfederal entity, other than another
Washington State agency/institution (pass-through)
Jan. 1, 2015

50.40 Cash Management Improvement Act
50.40.10 Purpose of the Cash Management Improvement Act July 1, 2005
50.40.20 The Treasury-State Agreement defines the drawdown methods
to be used by agencies
Nov. 15, 2000
50.40.30 Federal assistance programs and state agencies subject to the CMIA July 1, 2016
50.40.40 Responsibilities of the Office of Financial Management

July 1, 2005

50.40.50 Responsibilities of agencies that administer CMIA programs July 1, 2002
50.40.60 How to calculate interest owed or due July 1, 2005
50.40.70 Interest calculation costs of implementing the TSA are reimbursable July 1, 2003
50.40.80 Responsibilities of agencies receiving federal funds, but not designated as CMIA programs Nov. 15, 2000


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