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NEW-ACF-PI-2018-01 (revises and supersedes NEW-ACF-PI 2011-01)

Program, financial, and audit reporting requirements for NEW grantees, including requirements to electronically file both the Federal Financial Report (Standard Form 425) and the Native Employment Works Program Report.

Published: June 21, 2018
Audience:
Native Employment Works (NEW)
Topics:
NEW Program Information
Types:
Program Instructions (PI)
Tags:
Policy

TO:

INDIAN TRIBES, ALASKA NATIVE ORGANIZATIONS, AND TRIBAL CONSORTIA ADMINISTERING THE NATIVE EMPLOYMENT WORKS (NEW) PROGRAM – NEW program grantees (NEW grantees) that DO NOT include their NEW programs in projects under Public Law 102-477

SUBJECT:

Program, financial, and audit reporting requirements for NEW grantees, including requirements to electronically file both the Federal Financial Report (Standard Form 425) and the Native Employment Works Program Report.

REFERENCES:

Sections 404(e) and 412(a)(2) of the Social Security Act, as amended; 45 CFR Part 287 (the NEW program regulations); 45 CFR Part 75 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards (Uniform Guidance), and the Single Audit Act Amendments of 1996 (31 U.S.C. 7501-7507 (Single Audit Act); OGM-AT-13-01, Implementation of a New Policy for the Electronic Submission of State and Tribal Plans and Programs and Financial Reports for Mandatory Grant Programs; ACF Office of Grants Management Action Transmittal, OGM-AT-13-01, issued September 25, 2013

PURPOSE:

This program instruction (PI) revises and supersedes NEW-ACF-PI 2011-01. It provides guidance on submission of program, financial, and audit reports covering the NEW program, replacing outdated guidance from Program Instruction NEW-ACF-PI-2011-01. Additionally, guidance is added regarding electronic filing of reports as directed by OGM-AT-13-01.

BACKGROUND:

Native Employment Works (NEW) grantees are required to submit annual program reports and annual financial reports to the Department of Health and Human Services (HHS), Administration for Children and Families (ACF). Submission of these reports is required by 45 CFR Part 287 (the NEW program regulations) and by the terms and conditions of NEW grants. Report submission also is required by the Uniform Guidance. OGM-AT-13-01 requires these reports to be submitted electronically.

Each NEW funding period (program year) begins on July 1 and ends the following June 30. Each NEW program report covers a full July 1 – June 30 program year, and each NEW financial report covers a full July 1 – June 30 program year.

NEW grantees are subject to the audit requirements of Subpart F of the Uniform Guidance and the Single Audit Act.

Required program, financial, and audit reports provide important information on grantees’ use of federal funds, on program performance, and accountability.

POLICY:

This program instruction (PI) provides guidance to NEW grantees on preparing and submitting required annual NEW program reports and required annual NEW financial reports. Tribes must electronically submit the NEW program report form (using the Office of Management and Budget (OMB) approved form) and submit copies of the Standard Form (SF) 425, Federal Financial Report through the Online Data Collection system (OLDC). (See document below under attachments)

This PI also provides guidance on audit requirements that apply to the NEW program. This PI does not apply to grantees whose NEW programs are included in demonstration projects under Public Law 102-477. Those grantees are required to submit annual program reports and financial reports to the Department of the Interior, which shares the reports with ACF. Those grantees also are subject to the audit requirements in Subpart F of the Uniform Guidance and the Single Audit Act.

Program Reporting Requirements

Native Employment Works grantees must submit a NEW program report (narrative and statistical) annually, using the OMB-approved NEW program report form. (See document below under attachments)

Each report covers a separate July 1 – June 30 program year. The program report for each program year covers activities, services, and benefits provided during that program year, using NEW funds awarded during that program year as well as NEW funds carried over from previous program years (if any).

NEW program reports for each program year are due to HHS/ACF by September 28 (90 days after the June 30 end of the program year covered by the report).

NEW program reports consist of two parts.

Part 1 is a narrative report in which grantees summarize:

  • their achievements during the report period for the performance standards/ measures/outcomes in their NEW plans;
  • their other noteworthy activities and achievements during the report period; and,
  • significant barriers to NEW program implementation and coordination during the report period, reasons for slippage if the program’s planned outcomes were not achieved, actions taken to address these problems and barriers, and the level of success in resolving them.

Part 2 is a statistical report in which grantees report on:

  • the number of NEW clients they served during the report period;
  • the number of NEW clients with selected characteristics at enrollment;
  • the number of clients participating in activities and/or receiving services from NEW during the report period; and,
  • the number of NEW clients with selected outcomes during the report period.

As required by Action Transmittal No. OGM-AT-13-01, tribes implementing a Native Employment Works program must submit an electronic copy of their annual report in OLDC effective for FY 2018 NEW annual program reports. OLDC is accessed through GrantSolutions at https://home.grantsolutions.gov/home/.

For tribes who need access to GrantSolutions, please complete the GrantSolutions access form below or access the form online at https://home.grantsolutions.gov/home/getting-started-request-a-user-a.... Submit the form to help@grantsolutions.gov .

For tribes who need to begin using OLDC but currently lack access, please request access using the OLDC Request Form (see document below under attachments). Please submit an OLDC Request Form for each staff person who will play a role in using OLDC. ACF will create a User Identification (ID) based on the information provided on the OLDC Request Form. An email message is automatically sent to the staff member identified on the Request Form when an OLDC User ID and password is created for that person. The completed OLDC Request Form may be emailed to your Regional Office contact (see document below under attachments).

Paper copies of the NEW program reports are no longer being accepted either by mail, by fax, or as an email attachment. In case of emergency circumstances, such as natural disasters, that affect a tribe’s ability to submit the required information electronically, ACF has the authority to extend the filing deadline, upon request from the grantee. If such an occurrence arises, tribal grantees should contact their Regional Program Specialist and Grants Management Officer and provide a written statement of the situation with their requested accommodation. (See ACF Office of Grants Management Action Transmittal, OGM-AT-13-01, issued September 25, 2013. https://www.acf.hhs.gov/sites/default/files/programs/css/ogm_at_13_01...)

Financial Reporting Requirements

Since FY 1999, Native Employment Works grantees have been able to carry over unobligated NEW fund balances for use in subsequent fiscal years, without fiscal year limitation. Each project period begins on July 1 and ends when the grantee obligates and liquidates all the funds awarded in the project period. As a result, NEW grantees now continue to submit an annual financial report until all funds awarded for that fiscal year have been fully obligated and liquidated. For good fiscal management, and to simplify accounting and reporting, grantees should not carry unobligated funds over indefinitely and should follow “first in, first out” guidelines as appropriate. Grantees should obligate funds and liquidate obligations in a timely manner, with the oldest awarded funds obligated and liquidated first.

NEW grantees must submit financial reports annually, using Form SF-425, “Federal Financial Report” (FFR), reporting amounts authorized, obligated, and liquidated. A fillable copy of SF 425 is available at https://apply07.grants.gov/apply/forms/sample/SF425-V1.0.pdf along with instructions. Each tribe must submit a separate FFR on the status of the funds awarded for each fiscal year that remains outstanding until all of the funds awarded for that year are fully obligated and liquidated (expended). Each report covers a separate project period. For example, if a tribe has carryover balance on June 30, 2018 for the project periods that began on July 1, 2015 and July 1, 2016, it must submit three reports: a separate report for each of these program years, as well as for the year that just ended.

NEW grantees must submit a final FFR that is cumulative and covers the entire project period. NEW grantees must submit the final FFR within 90 days of the end of the program year (i.e. no later than September 28) in which the final obligation and liquidation is completed for a project period. For example, for a NEW project period started July 1, 2016, if the final obligation and liquidation of those funds are completed on May 16, 2018, the final FFR will be due on September 28, 2018.

Submission Methodology. Online. The annual financial report for this program must be submitted electronically.

a. Any remaining reports for awards for FY 2015 or earlier are submitted through the OLDC system.

b. Reports for awards for FY 2016 or later are submitted through the HHS Payment Management System (PMS)

Paper copies of the Federal Financial Report are no longer being accepted either by mail, by fax, or as an email attachment, except in emergency circumstances as outlined above. (See Office of Grants Management Action Transmittal, OGM-AT-13-01, issued September 25, 2013. https://www.acf.hhs.gov/sites/default/files/programs/css/ogm_at_13_01...

Audit Requirements

NEW grantees are subject to the audit requirements in Subpart F of the Uniform Guidance and the Single Audit Act. The required reporting package must be submitted to the Federal Audit Clearinghouse (http://harvester.census.gov/sac/). Currently, non-Federal entities that expend $750,000 or more in a year in Federal awards must have this required audit.

INQUIRIES:

Inquiries should be directed to the appropriate ACF Regional OFA Program Managers https://www.acf.hhs.gov/ofa/resource/ofa-regional-tanf-managers.

 

        /s/

Clarence H. Carter
Director
Office of Family Assistance

Last Reviewed: June 22, 2018