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 Year 2027 Budgets and Closing Fiscal Year 2026
- SWIFT 2026 Agency Annual Schedule (Excel Format)
- Annual Budget and Accounting Instructions - Document 1 (pdf format)
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)
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
- Special Instructions for Tracking Certain Federal Funding