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.

 >Date: Mon, 05 Jan 1998 12:34:04 -0500
>From: "Beth A. Swerdloff" <xxxxxx@ACC.FAU.EDU>
>Subject: CFDA #'s and Contracts
>X-Sender: xxxxxx@fauvms.acc.fau.edu
>To: xxxxxx@ACC.FAU.EDU
>X-Mailer: Windows Eudora Light Version 1.5.2
>
>>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