I am not an auditor, but I still wanted to give my interpretation. I can
not find anything in the OMB circulars that state that  Contracts are
exempted from CFDA #'s. As soon as we are dealing with Federal money
(Grants or Contracts), we are assigning a CFDA #. (required by our
auditors)   If you look at OMB 133,  a Federal award is defined as "Federal
Financial Assistance AND Federal Cost-reimbursement contracts." Based on
the definitions of CFDA number and Federal program in Subpart A,  paragraph
105, and Fedaral Financial Assistance, I believe that both Contracts and
Grants need to have CFDA #'s. Also look at  paragraph 310, which discusses
the  Schedule of Federal Expenditures.

>>
>>>Return-path: <xxxxxx@health.state.ny.us>
>>>Date: Fri, 02 Jan 1998 10:09:40 -0800
>>>From: Jim Romaggi <xxxxxx@DRI.EDU>
>>>From: Research Administration Discussion Group
<xxxxxx@health.state.ny.us>
>>>Subject: CFDA #'s and Contracts
>>>Sender: Research Administration Discussion Group
<xxxxxx@health.state.ny.us>
>>>To: Multiple recipients of list RESADM-L <xxxxxx@health.state.ny.us>
>>>X-To: xxxxxx@albnydh2.health.state.ny.us
>>>Reply-to: Research Administration Discussion Group
>><xxxxxx@health.state.ny.us>
>>>X-From: Jim Romaggi <xxxxxx@DRI.EDU>
>>>
>>>For my Auditors,
>>>
>>>Can anyone direct me to a simple authoritative explanation/statement
>>>confirming that CONTRACTS do not have CFDA numbers?
>>>
>>>Thanks and Happy New Year!
>>>
>>> __
>>>|. |       Jim Romaggi        DESERT RESEARCH INSTITUTE
>>> \.|     (702) 673-7333        7010 Dandini Boulevard
>>>   '   xxxxxx@maxey.dri.edu         Reno, Nevada 89506
>>>
>>
>>***************************************
>>Beth Swerdloff
>>Assistant Director, Sponsored Research
>>Florida Atlantic University
>>xxxxxx@ACC.FAU.EDU
>>Tel: (561) 367-2366
>>Fax: (561) 367-2319
>>
>>
Edwin P. Bemmel, CPA
Acting Assistant Controller
Florida Atlantic University
Phone:  (561) 297-3110
Fax:  (561) 297-2884