< Back to Search

LIHEAP AT 2012-1 Financial Reporting Requirement for All LIHEAP Grantees--SF 425 Report FY 2011

Published: October 14, 2011
Audience:
Low Income Home Energy Assistance Program (LIHEAP)
Category:
Guidance, Policies, Procedures, Action Transmittal

Transmittal No.    LIHEAP-AT-2012-01              Date:   October 14, 2011

TO:

LOW INCOME HOME ENERGY ASSISTANCE PROGRAM (LIHEAP) GRANTEES AND OTHER INTERESTED PARTIES

GUIDANCE
INTENDED FOR:

_X__ STATES
_X__ TRIBES/TRIBAL ORGANIZATIONS
_X__ TERRITORIES

SUBJECT: Financial Reporting Requirement for All LIHEAP Grantees SF 425 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; 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-2011-2, dated December 14, 2010.

PURPOSE:

To provide LIHEAP grantees with guidance and instructions in meeting the requirement for filing the Standard Form (SF) 425 report on the obligation of LIHEAP grant funds.  This report is due on December 31, 2011.  In addition, grantees have the option to file the SF 425 form electronically through the ACF Online Data Collection (OLDC) system.

BACKGROUND:

The regulations governing U.S. Department of Health and Human Services block grants (including LIHEAP) include a requirement that recipients of HHS block grants must report annually on the obligation and/or expenditure of block grant funds.  This requirement is found in the regulations at 45 CFR 96.30(b).  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 (SF) 425, Federal Financial Report.

     
The SF 425 replaces the SF 269A form, which was terminated for all federal funds reporting.  LIHEAP grantees must begin using the SF 425 to report FY 2011 LIHEAP obligations with reports due December 31, 2011. The SF 269A form will no longer be accepted by the Office of Grants Management.  The SF 425 form must also be used when reporting LIHEAP obligations under previous fiscal years, if the grantee neglected to file a financial report for years prior to FY 2011.

CONTENT: 

All LIHEAP grantees, including tribal and territorial grantees, must submit a report on Standard Form (SF) 425 describing the amount of LIHEAP funds obligated during each fiscal year.  The next report is due on December 31, 2011 for LIHEAP obligations that took place in Federal fiscal year (FY) 2011 (October 1, 2010 – September 30, 2011).

There are separate SF 425 reports that must be filed when reporting on the different types of LIHEAP funds awarded to grantees each year: 

  • Block grant funds and emergency contingency funds must be combined and reported on one SF 425 form;
  • A separate SF 425 is required for the Leveraging Incentive Program;
  • A separate SF 425 is required for the Residential Energy Assistance Challenge Program (REACH); and
  • If applicable, a separate SF 425 is required for any LIHEAP funds that were carried over from the previous fiscal year.

The SF 425 Reporting Requirements
                                   
Grantees should follow the instructions provided with the SF 425 form when filing the reports.  In addition, LIHEAP grantees are required to provide the date of the last LIHEAP obligation for the reporting period.  This information should be reported under Item #12 (Remarks).  Attachment 1 provides a copy of the SF 425 form.  Attachment 2 provides the instructions for completing the form. 

Specific Instructions for LIHEAP Block Grants and Contingency Funds
                                   
In FY 2011, LIHEAP grantees received grant awards for regular block grant funds and contingency funds.  For the report due December 31, 2011, grantees must report obligations of LIHEAP funds for Federal fiscal year 2011, October 1, 2010 to September 30, 2011.  Some grantees may have also carried over FY 2010 funds to obligate in FY 2011.  Grantees must report on the obligations of the different types of LIHEAP funds.

  
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 2011 Regular Block Grant Funds:                                                   2011 G992201
  • FY 2011 Contingency Funds:                                                                 2011 G992212
  • FY 2010 Regular Block Grant Funds carried over into FY 2011:           2010 G992201
  • FY 2010 Contingency Funds carried over into FY 2011:                         2010 G992212

 

Grant Document Numbers

      For States and Territories
      Grant Document numbers will look something like this:  G-11B1xxLIEA

      For Tribes/Tribal Organizations
      Grant Document numbers will look something like this: G-11LLxxLIEA
                       
      (The “xx” represents a unique identifier that is designated by ACF for each LIHEAP grantee).

Therefore, each grantee will submit a SF 425 for (a) regular block grant and contingency funding combined and (b) one or more SF 425 forms for FY 2010 funds carried over and obligated in FY 2011.  If no FY 2010 funds were carried over into FY 2011 for obligation, then a SF 425 form for carried over funds will not be required.

Specific Instructions for LIHEAP Leveraging and REACH Funds
                       
Unlike block grant funds, leveraging and REACH funds must be obligated in the year they were awarded and/or the year following, but must be fully obligated before the end of the second year.  Leveraging and REACH funds are not subject to the normal carryover rules.
                       
The SF 425 is not required for leveraging and REACH funds this year since funds were not awarded under these programs in FY 2011.  It is expected that these programs will be funded and awarded in FY 2012.  For future reference, please note the assigned CAN Numbers for leveraging and REACH (the “x” in “201x” represents the fiscal year of the award):
                       

  • Leveraging Grant Funds:                            201x G992204
  • REACH Funds:                                              201x G992206

                                                                       
Filing the SF 425 Report

The SF 425 Reports for FY 2011 are due December 31, 2011.  The reports may be submitted electronically or in hard copy.

Electronic Filing:  LIHEAP grantees are strongly encouraged to submit the SF 425 reports electronically through the ACF Online Data Collection (OLDC) system.  Many grantees may already be familiar with OLDC through their financial reporting for other ACF programs.  Attachment 3 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 the contact information provided below.

Paper Filing:  If LIHEAP grantees choose to submit paper copies of the SF 425, they should be sent 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.
SUBMISSIONS TO :

Administration for Children and Families
Office of Administration
Office of Grants Management
Division of Mandatory Grants
Attention:  Lydia Peele, Mail Stop: 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) Blank SF 425 Form

(2) General Instructions for completing the SF 425

(3) OLDC Form and Instructions to Request OLDC Access

INQUIRIES TO:

Lydia Peele
Office of Grants Management
Division of Mandatory Grants
Telephone:  (202) 401-6493
E-mail:Lydia.Peele@acf.hhs.gov

                                                                                    ___________/s/__________________
                                                                                    Nick St. Angelo
                                                                                    Director
                                                                                    Division of Energy Assistance
                                                                                    Office of Community Services