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LIHEAP AT 2013-2 Financial Reporting Requirement for All LIHEAP Grantees - SF 425 Report

Published: December 21, 2012
Audience:
Low Income Home Energy Assistance Program (LIHEAP)
Category:
Guidance, Policies, Procedures, Action Transmittal

Transmittal No. LIHEAP-AT-2013-02                                     Date:  December 21, 2012

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

SUBJECT: Financial Reporting Requirement for All LIHEAP Grantees - SF 425 Report

RELATED Low Income Home Energy Assistance Act, Title XXVI of the Omnibus

REFERENCES: 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, 2012. 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 C.F.R. § 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 replaced the SF 269A form, which was terminated for all federal funds reporting. LIHEAP grantees must use the SF 425 to report Fiscal Year (FY) 2012 LIHEAP obligations. The SF 269A form is no longer being 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 SF 425 describing the amount of LIHEAP funds 2

obligated during each fiscal year. The next report is due on December 31, 2012 for LIHEAP obligations that took place in FY 2012 (October 1, 2011 – September 30, 2012).

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

The SF 425 Reporting Requirements

Grantees must 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 must 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 2012, LIHEAP grantees received grant awards for regular block grant funds. No contingency funds were awarded. For the report due December 31, 2012, grantees must report obligations of LIHEAP funds for Federal fiscal year 2012, October 1, 2011 through September 30, 2012. Some grantees may have also carried over FY 2011 funds to obligate in FY 2012. Grantees must report on the obligations of the FY 2011 carryover funds on a separate SF 425.

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 2012 Regular Block Grant Funds: 2012 G992201
  • FY 2011 Regular Block Grant Funds carried over into FY 2012: 2011 G992201
  • FY 2011 Contingency Funds carried over into FY 2012: 2011 G9922123

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 (b) one or more SF 425 forms for FY 2011 funds carried over and obligated in FY 2012. If no FY 2011 funds were carried over into FY 2012 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.

Although they were awarded late in the fiscal year, Leveraging and REACH funds were both awarded in FY 2012, and therefore must be reported by those grantees who received them. If a grantee received both Leveraging and REACH funds, a separate SF 425 will need to be filed for each program. Please note the assigned CAN Numbers for Leveraging and REACH:

•Leveraging Grant Funds: 2012 G992204

•REACH Funds: 2012 G992206

No Leveraging or REACH funds were awarded in FY 2011. Therefore, there should be no need for SF 425s for FY 2011 Leveraging or REACH funds.

Filing the SF 425 Report

The SF 425 Reports for FY 2012 are due December 31, 2012. 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 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 the contact information provided below. PLEASE NOTE: The OLDC is NOT the same as the method of submitting the annual LIHEAP plan, Household Report, or Carryover Report.

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
 

INQUIRIES TO: Lydia Peele
                        Office of Grants Management
                        Division of Mandatory Grants
                        Telephone: (202) 401-6493
                        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

______/s/__________________________

Jeannie L. Chaffin
Director Office of Community Services