• Guides and Training Manuals

Transition to Grant Based Accounting


Date Published: June 2015


This document provides an overview of grant based accounting. The Integrated Disbursement and Information System (IDIS) has historically operated on a first-in-first-out basis (FIFO). Under FIFO, funds were disbursed against the oldest grants with funds available. Under grant based accounting, funding/commitments and disbursements are made against specific user-defined grant years. Generally, this accounting practice will strengthen the linkage between an annual grant allocation and the actual expenditures of those funds, streamlining year-end reconciliation between IDIS and local financial systems.

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Tags: CDBG Entitlement CDBG HUD Administered CDBG State ESG HOME HOPWA IDIS
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