Grant Based Accounting

HUD has updated the Integrated Disbursement and Information System (IDIS) to begin phasing out the first-in-first-out (FIFO) accounting methodology. These changes ensure that IDIS both commits and disburses funds on a grant-specific basis, instead of using the FIFO (oldest money disbursed first) method that has been used for the Community Development Block Grant (CDBG), HOME Investment Partnerships (HOME), and Housing Opportunities for Persons With AIDS (HOPWA) Programs to date. Grant funds were already committed and disbursed in IDIS on a grant-specific basis for the Emergency Solutions Grants (ESG) Program. For the other formula programs, grant-specific accounting began with FY 2015 formula allocations. With these changes, grantees tied activity funding/commitment and draws to a specific grant in IDIS. Funds from pre-2015 grants continue to be committed and disbursed using the FIFO method.

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General and program specific resources are available to assist grantees in implementing grant based accounting requirements. Select a topic to view related resources.