Financial Reporting Instructions
Financial Reporting Instructions
As specified in the Grant Award Summary and/or extension letter, you must submit the Federal Financial Report, Standard Form 425. They are generally required on a yearly basis, with a final report due 90 days after the end of the grant period.
- Due dates are shown on the Grant Award Summary and/or extension letter.
- Be sure to refer to the original or revised Application for Federal Assistance (SF 424) and NHPRC Budget Form when preparing the form to see if costs were in line with the information on the original or revised budget and be sure cost sharing is accurately reflected.
STEP BY STEP INSTRUCTIONS for SF 425 boxes:
- Enter "NHPRC"
- Enter the 14-digit grant number assigned by the NHPRC (see the Grant Award Summary)
- Enter the name and full address of the grantee
- a. Enter your DUNS number
b. Enter your organization's Employer Identification Number (EIN), also known as the Tax Identification Number (TIN) assigned by the IRS
- May be left blank, or you can insert your own account number
- Check which period is covered by this report In NHPRC's case, most financial reports are either annual reports or final reports, if the grant is complete. In certain circumstances you will be asked to report more frequently.
Indicate the method used to record costs in your accounting ledgers. If you recognize expenses only as you pay them, check CASH. If you recognize expenses before paying them, check ACCRUAL.
Enter the full grant period as show on the Grant Award Summary, or as amended by an extension letter.
- Indicate the expenditure period ending date covered by this report. This period must fall within the stated grant period on the Grant Award Summary or as amended in an extension letter.
- Indicate the amount of NHPRC funds received as of the date in no. 9
- Show expenses paid to date with NHPRC funds
- Indicate if any cash is left over (10a. minus 10b.) This may be a negative number if you have spent more than you have received.
Federal Expenditures and Unobligated Balance:
- Enter the full amount of the grant
- Indicate the NHPRC share of all allowable project costs that have been incurred and/or paid as of the date in no. 9 above. NOTE: All expenditures must be allowable and appropriate. Expense documentation (e.g., timesheets, payroll records, contracts, receipts, invoices, cancelled checks, etc.) must be maintained and available for submission upon request.
- If you have expenses which have been obligated (contracts, etc.) and will be paid with NHPRC funds, enter that amount here, otherwise enter $0.
- Enter the total of 10e. and 10f.
- Enter the remaining NHPRC funds not yet spent or obligated (lines 10d. minus 10g.)
- Enter your share of allowable and allocable project costs (cost sharing as shown on the Grant Award Summary). This may include the value of allowable and allocable third party in-kind contributions and indirect costs if in the approved budget or as amended.
- Show how much of your share has been spent as of the date in no. 9
- Enter how much of your share is still to be provided/spent on the grant (lines 10i. minus 10j). If this is a final report, enter $0.
Program Income: Provide this information only if you received income from meeting registration fees, etc., that are to be applied to the grant. Not many NHPRC grantees anticipate receiving and/or using program income under their grants. Please call us if you have any questions about this section.
- Indirect Expense. Complete if an indirect cost rate established with a Federal agency was included in your application and approved for this award. If it was allowed as part of your cost sharing, be sure this amount is included in the figure on line 10j.
- Remarks: You may enter explanations or additional information here.
- Complete all boxes. This form must be signed by a responsible fiscal agent for the grant.
Scan and email the signed SF 425 to firstname.lastname@example.org or fax it to 202-357-5914. You should keep the original in your files.
How to Return Unspent Funds
Please make your check payable to NHPRC, and mail it to:
National Historical Publications and Records Commission (NHPRC)
National Archives and Records Administration
700 Pennsylvania Avenue, NW, Room 114
Washington, DC 20408-0001
- Please contact Annette Paul at email@example.com or 202-357-5045.
[Updated May 2016]