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Review of FY 2015 THPO Annual Report and
FY 2014 Close-Out Report Requirements
Training for the FY 2016 THPO HPF Grant Application will be provided in a separate
session (once Congress passes the fiscal year 2016 budget) as many changes have been made
to Federal grants requirements that affect the THPO HPF Grants.
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HPF Grant ReportsAt the end of each fiscal year, THPOs must submit an Annual Report package for the HPF grant that is still active (fiscal year 2015 grant).
THPOs must also submit a Close-Out Report package for the grant that just expired (fiscal year 2014 grant).
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HPF Grant Reports
All report forms and instruction can be Downloaded from the NPS THPO Grant Reports
page:
http://www.nps.gov/thpo/grants/report-forms.html
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Grant Annual ReportsThe grant annual report package summarizes the tribe’s accomplishments, expenses and
obligations incurred and equipment purchased in the first year of the grant
(October 1, 2014 – September 30, 2015)
Reports are due to NPS no later than December 31, 2015
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FY 2015 Grant Annual ReportsThe FY 2015 Annual Report package must include the following reports:• Annual Accomplishments Report • Grants Product Summary Report • SF425, Federal Financial Report• SF428A, Annual Tangible Personal Property Report
See Chapter 7 of the THPO HPF Grants Quick Guide for instructions, samples and guidance for where to find forms.
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The Annual Significant Preservation Accomplishments Report provides a framework for NPS to evaluate actual results achieved by the THPO during the first Federal Fiscal Year of the grant. At a minimum, the report must provide: • A description of the additional properties surveyed and added to the
Tribe's inventory; • A description of the Federal undertakings reviewed pursuant to Section
106 of the Act, and; • A description of any educational activities and programs carried out.
Annual Accomplishments Report
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For THPOs that accept HPF grant funds to support their activities, these accomplishments will be compared to the activities specified in the Tribe’s Anticipated Activities Reports (aka Workplans) approved as part of your grant applications submitted in both FY 2015 and 2014, as both grants cover costs associated with the fiscal year on which you are reporting. The narrative must explain how each reported project or activity is linked to identifying, evaluating, documenting, designating, preserving, or protecting significant historic and archeological properties. Detailed instructions and a sample report are in Chapter 7 of the THPO HPF Grants Quick Guide.
Annual Accomplishments Report
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The Grants Product Summary Report is used to report statistical data regarding:
•Section 106 Reviews•National Register Nominations•Areas/Properties Surveyed•Educational Activities•Other Consultations
Grants Product Summary Report
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Only activities funded or administered with HPF grant monies or used as allowable matching share should be reported on the form.
Detailed instructions for completing the form are in Chapter 7 of the THPO HPF Grant Quick Guide.
Grants Product Summary Report
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SF425, Federal Financial ReportThe SF425, Federal Financial Report, is used to show the status of a grantee’s obligations and expenditures under a grant for a specified period of time.
The form can be downloaded from the NPS THPO grants website http://www.nps.gov/thpo/grants/report-forms.html
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National Park Service P12AF000999
1
Recipient Organization A, 123 Main Street, Anytown, XX 12345
123456789 12-3456789x
x
Enter National Park Service
Enter the Grant Agreement # assigned by the Federal Agency
Enter the number of pages included in the report – usually one.
Enter the Tribe’s name and address.
Enter the Tribe’s DUNS # and the
EIN.
This is the start date of grant agreement.
Indicate the report type.
Indicate the recipient’s basis of accounting.
This field is optional and for the recipient’s use only.
This is the end date of the grant agreement.
The reporting period end date must be September 30..
SF425 – Instructions (Fields 1 - 9)
10/01/2014 09/30/2016 09/30/2015
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Single award reporting is required by the National Park Service as is the completion of all lines in section 10. Enter cumulative amounts from date of inception of the award through the end date of the reporting period specified in line 9.
Enter the cumulative amount of actual cash received from the NPS as of the reporting period end date. This should match the ASAP draw down amount.
Enter the cumulative amount of Federal fund disbursements as of the reporting period end date.
Enter the amount of line 10a minus line 10b. This amount represents immediate cash needs. If more than three business days of cash are on hand, the NPS may request a written explanation detailing the reason for the excess cash.
PLEASE NOTE: All fields in section 10 are cumulative from the date of the inception of the award through the reporting period end date specified in line 9.
500,000.00 500,000.00
0.00
SF425 – Instructions (Fields 10a -10c)
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800,000.00 500,000.00 100,000.00 600,000.00
200,000.00
Field d - Total grant award amount.
For cash basis, the sum of cash disbursements under the grant.
For accrual basis, the sum of cash disbursements and the sum of expenditures incurred and recorded but not yet paid related to the grant.
For cash basis, the sum of expenditures incurred but not yet paid out.
For accrual basis, the sum of expenditures incurred but for which an entry has not yet been made.
The sum of lines 10e and 10f. This amount represents the sum of grant award expenditures.
The amount of Line 10d minus 10g. This amount represents the amount of Federal funds authorized by the NPS but not expended by the recipient.
SF425 – Instructions (Fields 10d - 10h)
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200,000.00 125,000.00
75,000.00
For all THPO HPF Grants, this is $0 as no match is required.
If the THPO offers match, enter the recipient share of actual cash disbursements or outlays, including the value of allowable in-kind contributions, for the reporting period.
This will always be $0 as THPO HPF grants do not require match.
SF425 – Instructions (Fields 10i -10k)
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Enter the amount of Federal program income earned excluding any program income that is being allocated as part of the recipient’s cost sharing amount included in line 10j.
Program income is gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the award and is not the Federal funding received via financial assistance award. Program income is a rare occurrence and is therefore frequently zero.
Enter the amount of program income that was used to reduce the Federal share of the total project costs.
Enter the amount of program income that was added to funds committed to the total project costs and expended to further eligible project or program activities.
Enter the amount of line 10l minus line 10m or 10n. This amount equals the program income that has been earned but not expended, as of the reporting period end date.
0.00 0.00
0.00
0.00
SF425 – Instructions (Fields 10l – 10o)
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Final 20% Jan 2011 Dec 2012 Total Fed Direct Exp 133,333.33 133,333.33
133,333.33 133,333.33
State whether the indirect cost rate is provisional, predetermined, final or fixed.
Enter the indirect cost rate in effect during the reporting period.
Enter the beginning and ending effective dates for the rate.
Enter the base against which the rate was applied (ex. Total Federal Direct Expenses, Total Salaries and Benefits, etc.)
Multiply 11b times 11d. This is the amount of indirect costs charged during the time period specified.
Enter the Federal share of the amount in 11e. This is usually equal to 11e.
SF425 – Instructions (Section 11)
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Mr. John Smith, Executive Director
X Recipient Organization Signature
(303) 123-4567
01/31/2012
ATR Signature & CO Signature
Enter any explanations or additional information required by the NPS including regarding excess cash as stated in line 10c.
Complete information regarding recipient organization authorized certifying official. The recipient organization certifying official must sign where indicated.
SF425 – Instructions (Fields 12 - 14)
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Annual Tangible Property ReportTHPOs that purchase equipment (items costing$5,000 or more per unit) during the first yearof their grant must complete an SF428A,Annual Tangible Personal Property report.
THPOs that have not purchased equipment still must submit an SF428A, but may simply completethe top section and then write “No Equipment Purchased” in the body of the form.
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Annual Tangible Property ReportThe form provides information on each itempurchased, it’s acquisition cost and date of purchase.
THPOs must have received prior written approval to purchase the equipment prior to having purchased it.
Equipment not approved prior to purchaseis not eligible for reimbursement under the THPO HPF grant.
The form can be downloaded from the NPS THPO grants website: http://www.nps.gov/thpo/grants/report-forms.html
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FY 2014 Grant Close-Out ReportsTHPOs must submit the following close-out reports for their fiscal year 2014 THPO HPF grant by December 31, 2015:
• Final SF425, Federal Financial Report, showing total expenditures (full 2-years of grant)
• Final Budget Breakdown on an SF424a (completed same as application budget but showing actual, not planned, budget)
• SF428B, Final Tangible Personal Property Report
See Chapter 7 of the THPO HPF Grants Quick Guide for instructions, samples and guidance on where to find forms.
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FY 2014 Final Budget (SF424A)Non-Construction costs must be broken out into 3 columns, separating expenses for: 1. Administration, 2. Operations and 3. Contractual activities/expenses
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Final Tangible Property ReportsAn SF428B, Final Tangible Personal Property Report must be submitted with the Grant Close-Out Report to provide a final list of property purchased (or not) under the grant.
The report also allows recipients to request specific disposition instructions for equipment that waspurchased and is no longer needed (and has a valueof $5,000 or more per unit).
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Final Tangible Property ReportsTHPOs who do not purchase any equipmentUnder their grant must submit an SF428B but should write “No Equipment Purchased” in the body of the form.
The form can be downloaded from the NPS THPO grants website: http://www.nps.gov/thpo/grants/report-forms.html
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FY 2014 Grant Final Payment Requests
Final Expenditures - All grant funds must have been expended and/or obligated through contracts or purchase orders, and all work completed, by September 30, 2015. No grant extensions are allowed and no funds may be carried over.
Final Payment Drawdowns and/or payment requests must be completed by December 31 2015 .
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Grant Regulations - Audits
The Office of Management and Budget (OMB) requires that all non-Federal entities that expend over a certain amount of Federal funds (from all sources) within their fiscal year must undergo a Single Audit or program-specific audit for that year.
Fiscal Years ending prior to December 26, 2014 – Report if tribe expended $500,000 or more in their fiscal year and follow OMB Circular A-133
Fiscal Years ending after December 26, 2014 – Report if tribe expended $750,000 or more in their fiscal year and follow OMB Circular 2 CFR 200.500 -200.520l
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Grant Regulations - Audits
The completed SF-SAC and Single Agency Audit reporting package must be submitted electronically to the Federal Audit Clearinghouse within 30 days after receipt of the auditor's report or 9 months after the end of the THPO's fiscal year, whichever is earlier.
Extensions are no longer granted for Single Audit submissions.
No new grant will be issued if audit reports are late.
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Federal Funding Accountability and Transparency Act (FFATA)
THPOs must enter all subawards (this does not include contracts for program work) of $25,000 or more, into the FFATA Subaward Reporting System (FSRS) within 30 days of award.
https://www.fsrs.gov/
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NPS THPO HPF
FY 2015 Annual Report Checklist
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NPS THPO HPF
FY 2014 Grant Close-Out Checklist
