Financial Reporting Requirement for All LIHEAP Grantees - SF 269A Report
THIS CONTAINS INFORMATION ISSUED BY THE U.S. ADMINISTRATION FOR CHILDREN AND FAMILIES IN LIHEAP ACTION TRANSMITTAL NO.
LIHEAP-AT-2009-1, DATED 10/3/08 TO: LOW INCOME HOME ENERGY ASSISTANCE PROGRAM (LIHEAP) GRANTEES AND OTHER INTERESTED PARTIES SUBJECT: Financial Reporting Requirement for All LIHEAP Grantees - SF 269A Report RELATED REFERENCES: Low Income Home Energy Assistance Act, Title XXVI of the Omnibus Budget Reconciliation Act of 1981, Public Law 97-35, as amended; Final Rule amending the HHS block grant regulations (45 CFR 96.30(b)), as published in the Federal Register on October 15, 1999 (64 FR 55843-55858); LIHEAP AT-2000-2, dated November 18, 1999, transmitting a copy of the Final Rule; LIHEAP AT-2001-1, dated October 18, 2000; and LIHEAP-AT-2008-1, dated November 30, 2007. PURPOSE: To provide LIHEAP grantees with guidance and instructions in meeting the requirement that they file a Standard Form (SF) 269A report on the obligation of LIHEAP grant funds. This report is due on December 31, 2008. In addition, grantees have the option to file the SF 269A electronically through the ACF Online Data Collection (OLDC) system. BACKGROUND: On October 15, 1999, a Final Rule amending the regulations governing U.S. Department of Health and Human Services block grants (including LIHEAP) was published in the Federal Register (64 FR 55843- 55858). The Rule took effect on November 15, 1999, and among other things, included a new requirement that recipients of HHS block grants must report on the obligation and/or expenditure of block grant funds. The final rule required that LIHEAP grantees must submit, within 90 days of the end of the fiscal year, a report on the dollar amount of the funds obligated by the grantee during the fiscal year and the date of the last obligation of funds for the fiscal year. The form to be used is the OMB Standard Form 269A, Financial Status Report (short form). This requirement is found in the regulations at 45 CFR 96.30(b). CONTENT: All LIHEAP grantees, including tribal and territorial grantees, must submit a report on Standard Form (SF) 269A on the amount of LIHEAP funds obligated during each fiscal year. The next report is due on December 31, 2008 for LIHEAP obligations taking place in FY 2008 (October 1, 2007 - September 30, 2008). In addition, separate SF 269A reports must also be filed for leveraging incentive funds and Residential Energy Assistance Challenge Program (REACH) funds that are awarded to LIHEAP grantees. As leveraging and REACH funds were not authorized for appropriation
in FY 2008, a SF 269A report on these programs is not required as part of your FY 2008 reporting. However, some grantees may have obligated FY 2007 leveraging and FY 2007 REACH funds in FY 2008--in which case a SF 269A report must be filed on the obligation of the FY 2007 funds by December 30, 2008. The SF 269A Reporting Requirements Attachment 1 provides guidance on how the SF 269A should be completed when reporting on LIHEAP funds, with specific instructions in supplying information for each identified item number. Attachment 2 provides an example of a completed SF 269A. Because not everything asked for on the 269A form is required for LIHEAP, we recommend that grantees follow our guidance, in lieu of the "general instructions" provided on the back of the SF 269A form. The example shows what item numbers are required for LIHEAP. However; grantees may wish to use the general instructions provided on the back of the SF 269A to remain consistent with reporting requirements for other Federal programs. Either the general SF 269A instructions or the LIHEAP guidance in Attachment 1 may be used when completing the form. If you plan to use the general instructions, you must also provide, under Item #12, the date of the last LIHEAP obligation for the reporting period. Attachment 3 provides the SF 269A form, which is also available electronically from the GSA Forms Library at: http://www.gsa.gov/Portal/gsa/ep/formslibrary.do?fo rmType=SF Specific Instructions for LIHEAP Block Grants and Contingency Funds In FY 2008, LIHEAP grantees received grant awards for regular block grant funds and contingency funds. For the report due December 31, 2008, grantees must report obligations of LIHEAP funds for FY 2008, October 1, 2007 to September 30, 2008. Grantees may have also carried over FY 2007 funds to obligate in FY 2008, and some grantees may have obligated FY 2006 reallotment funds in FY 2008 (see reallotment note below). Grantees must report on the obligations of all these different types of LIHEAP funds (regular block, contingency, reallotment and carryover) and must use separate SF 269A forms for each type. These different funding types will be distinguished by the accounting information on the Notice of Grant Awards, under the Common Accounting Number or "CAN" and the "Grant Document Number." CAN Numbers • FY 2008 Regular Block Grant Funds: 2008 G992201 • FY 2008 Contingency Funds: 2008 G992212 or 2008 G992LX7 • FY 2007 Regular Block Grant Funds carried over into FY 2008: 2007 G992201 • FY 2007 Contingency Funds carried over into FY 2008: 2007 G992212 • FY 2006 Reallotment Funds Issued in FY 2007: 2006 G992201 Note on Reallotment Funds: The FY 2006 reallotment funds issued at the end of September 2007 were not subject to the 10 percent carryover rule since they were released too late in the fiscal year for most States to obligate them. The FY 2006 reallotment funds could be obligated in FY 2007 and/or FY 2008. Therefore, LIHEAP grantees should report on any FY 2006 reallotment funds carried over into FY 2008 when filing this year's SF 269A form due December 31, 2008. Grant Document Numbers For States and Territories: Grant Document numbers will look something like this: G-08B1MMLIEA For Tribes/Tribal Organizations: Grant Document numbers will look something like this: G-08LLMMLIEA Therefore, each grantee will submit an SF 269A for regular block grant funding, an SF 269A for contingency funding and one or more SF 269A forms for FY 2007 funds carried over and obligated in FY 2008. If no FY 2007 funds were carried over into FY 2008 for obligation, then a SF 269A form for carried over funds will not be required. Note that there were three distributions of FY 2008 emergency contingency funds in January, February, and September. For the January and February releases, LIHEAP grantees should report these funds when filing this year's SF 269A form due December 31, 2008. Note for September contingency release only: The normal obligation rules for these funds were waived. The September 2008 contingency funds are not subject to the 10 percent carryover rule (and should not be included in the annual carryover reports due August 1). Therefore, grantees can obligate some or all of these funds in FY 2008, and some or all of these funds in FY 2009. Only those contingency funds obligated in FY 2008 should be reported by December 31, 2008; obligations in FY 2009 will be reported at the end of FY 2009, for the SF 269A report due December 31, 2009. Specific Instructions for LIHEAP Leveraging and REACH Funds In FY 2008, LIHEAP grantees did not receive grants under the leveraging and REACH programs. The FY 2008 appropriations language did not authorize HHS to fund these programs in FY 2008, so a SF 269A form is not required as part of your FY 2008 reporting. We expect to issue leveraging and REACH funds again in FY 2009; grantees will report on the obligation of FY 2009 funds in next year's SF 269A report due December 30, 2009. A separate SF 269A report must be filed for each program. Unlike block grant funds, leveraging and REACH funds can be obligated in the year they were awarded or the year following, but must be fully obligated before the end of the second year. Note on FY 2007 Leveraging and REACH Awards: For the SF 269A report that was due December 31, 2007, grantees should have reported obligations of leveraging and REACH funds for FY 2007, October 1, 2006 to September 30, 2007. If any FY 2007 leveraging and REACH funds were obligated in FY 2008, then a 269A report will be required for these funds by December 31, 2008. CAN Numbers • FY 2007 Leveraging Grant Funds: 2007 G992204 • FY 2007 REACH Funds: 2007 G992206 Filing the SF 269A Report The SF 269A Reports for FY 2008 are due December 31, 2008. The report may be submitted in hard copy or electronically. Paper Filing: LIHEAP grantees should continue to submit the SF 269A reports to the Office of Grants Management (not to the Division of Energy Assistance). The address and other contact information for the Grants office is listed below. Electronic Filing: LIHEAP Grantees can now choose to submit the SF 269A reports electronically through the ACF Online Date Collection (OLDC) system. Many grantees may already be familiar with OLDC through their SF 269A reporting for other ACF programs. We strongly encourage you to use the OLDC system to file your LIHEAP SF 269A reports electronically. Attachment 4 provides the OLDC request form, and instructions to request a new OLDC account or to add additional permissions to an existing account. The completed request form and all questions about OLDC access should be sent to Lydia Peele in the Office of Grants Management via telephone or her e-mail address provided below. SUBMISSIONS TO: Administration for Children and Families Office of Administration Office of Grants Management Division of Mandatory Grants Attention: Lydia Peele, MailStop: OA/OGM/DMG 370 L'Enfant Promenade, S.W. Washington, D.C. 20447 Telephone: (202) 401-6493 Fax: (202) 401-5519 E-mail: Lydia.Peele@acf.hhs.gov ATTACHMENTS: (1) LIHEAP Guidance on Completing the SF 269A Report (2) Example of a Completed SF 269A Report (3) Blank SF 269A Form and General Instructions (4) OLDC Form and Instructions to Request OLDC Access INQUIRIES TO: Joseph Lonergan, Director Division of Mandatory Grants Office of Grants Management, OA/ACF Telephone: (202) 401-6603 E-mail: Joseph.Lonergan@acf.hhs.gov ______________/s_____________ Nick St. Angelo Director Division of Energy Assistance Office of Community Services
