Budget and Accounting Instructions

Guidance on establishing and closing budgetary accounts in SWIFT. Instructs agencies how to prepare for year-end close, establish budgets for the new year, and the time frame to do it in.

Establishing Budget Fiscal Years 2026-27 Budgets and Closing Fiscal Year 2025

• SWIFT 2025 Agency Annual Schedule (Excel Format)
• Annual Budget and Accounting Instructions - Document 1 (pdf format)
• Annual Budget and Accounting Instructions - Document 2 (pdf format) 
• Annual Budget and Accounting Instructions - Document 3 (pdf format) 

Establishing Budget Fiscal Year 2025 Budgets and Closing Fiscal Year 2024

• SWIFT 2024 Agency Annual Schedule (Excel Format)
• Annual Budget and Accounting Instructions - Document 1 (pdf format) (word format)
• Annual Budget and Accounting Instructions - Document 2 (pdf format) (word format)
• Annual Budget and Accounting Instructions - Document 3 (pdf format) (word format)
• Special Instructions for Tracking Certain Federal Funding
  

CARES Act, COVID-related FEMA reimbursement, and the American Rescue Plan Act (ARP) Instructions

• Coronavirus Relief Fund SWIFT Guidance Refinance Instructions 
• Budget and Accounting Guidance for COVID-19 State and Federal Funding 
• Budget and Accounting Guidance for the CARES Act Coronavirus Relief Fund 
• Budget and Accounting Guidance for FEMA COVID Costs 
• Budget and Accounting Guidance for Federal Consolidated Appropriations Act, 2021 and American Rescue Plan Funding

Procurement Closing Information

• SWIFT Procurement Year End Processing Tips (pdf format) (Word format)