National Historical Publications & Records Commission

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Financial Reporting Instructions

Effective January 30, 2026, Federal Financial Reports (FFRs) and Performance Reports must be submitted using eGMS Reach. To submit a report, review submission deadlines, and check report status, select your active award from the eGMS Reach Home screen, and then select the Forms and Reports tab. 

Note: By default, only the Grant Administrator–the official who is authorized to legally bind the awardee–has permission to submit FFRs, and only the Project Director has permission to submit Narrative Progress Reports. Within the Forms and Reports tab in eGMS Reach, click the pen icon next to the report name. If the pen icon is not visible, you do not have permission to submit the report. To change or add report submission permissions, please message your NHPRC Program Officer through eGMS Reach.

Federal Financial Reports (SF-425) 

As specified in your Report Schedule, the Grant Administrator must complete and submit the FFR (also referred to as the SF-425) detailing the financial status of your NHPRC award–including funds received from the NHPRC and project expenditures. Before submitting an FFR, you must ensure that the information is accurate, complete, and consistent with your accounting records. 

Line Item Instructions for the Federal Financial Report in eGMS Reach 

Lines 1-4. These fields are pre-populated with award information the NHPRC has on file. If any of this information is incorrect, please message your NHPRC Program Officer through eGMS Reach.

Line 5. Recipient Account Number or Identifying Number (optional) 

Enter the account number or any other identifying number assigned by your institution to the award. This number is for your use only and is not required by the NHPRC.

Line 6. Report Type

Select appropriate box

  • If this is the last FFR to be submitted, select FINAL.
  • If subsequent FFRs will be submitted, select INTERIM

Line 7. Basis of Accounting

Select appropriate box

  • If your organization recognizes expenses only as you pay them, select CASH.
  • If your organization recognizes expenses before paying them, select ACCRUED EXPENDITURES.

Lines 8-9. These fields are pre-populated with award and reporting information the NHPRC has on file. If any of this information is incorrect, please message your NHPRC Program Officer through eGMS Reach.

Line 10. Transactions

Federal Cash:

  • Line 10a. Cash Receipts. Enter the cumulative amount of actual cash received from the NHPRC as of the reporting period end date noted on Line 9. 
  • Line 10b. Cash Disbursements. Enter the cumulative amount of expenses paid with NHPRC funds as of the reporting period end date noted on Line 9. 
  • Line 10 c. Cash on Hand (line a minus b). This auto-calculated amount represents immediate cash needs. A negative number indicates that more money has been spent than has been received.

Federal Expenditures and Unobligated Balance:

  • Line 10d. Total Federal funds authorized. Enter the NHPRC award amount. 
  • Line 10e. Federal share of expenditures. Enter the amount of NHPRC expenditures as of the reporting period end date noted on Line 9. 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.
  • Line 10f. Federal share of unliquidated obligations. 
    • Unliquidated obligations on a cash basis are obligations incurred but not yet paid. 
    • Unliquidated obligations on an accrual basis are obligations incurred but for which an expenditure has not yet been recorded. On the final FFR, this line should be zero unless the NHPRC has provided other instructions. Do not include any amount in Line 10f that has been reported in Line 10e. 
  • Line 10g. Total federal share (sum of lines e and f). This amount is auto-calculated.
  • Line 10h. Unobligated balance of Federal Funds (line d minus g). This auto-calculated amount represents the remaining NHPRC funds not yet spent or obligated.

Recipient Share:

  • Line 10i. Total recipient share required. This auto-populated amount represents the total amount of cost share required, as indicated in your Notice of Action. If cost share is not required, please leave this field blank.
  • Line 10j. Recipient share of expenditures. If cost share is required, enter the total amount of cost share expended as of the reporting period end date noted in Line 9. If cost share is not required, please leave this field blank.
  • Line 10k. Remaining recipient share to be provided (line i minus j). This auto-calculated amount represents your remaining cost share obligation for the award. If cost share is not required, please leave this field blank.

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 message your Program Officer through eGMS Reach if you have any questions about this section.

  • Line 10l. Total Federal program income earned. Enter the amount of project income earned. Do not report any project income here that is being allocated as part of the cost share amount included in Line 10j. 
  • Line 10m. Program Income expended in accordance with the deduction alternative. Enter the amount of program income that was used to reduce the NHPRC’s share of the total project costs. The NHPRC follows the deduction alternative.
  • Line 10n. Program Income expended in accordance with the addition alternative. Leave this field blank. The NHPRC follows the deduction alternative.
  • Line 10o. Unexpended program income (line l minus line m or line n). This auto-calculated sum represents the program income that has been earned but not expended, as of the reporting period end date noted in Line 9. 

Box 11. Indirect Expense. Not applicable. This information is not required by the NHPRC. If indirect costs were allowed as part of cost share, be sure this amount is included in the figure in Line 10j.

Box 12. Remarks. Enter any explanations or additional information, including for excess cash as stated in line 10c. 

Box 13. Certification. This form must be completed and submitted by an Authorized Certifying Official for the award. By default, this is the named Grant Administrator.

 

Questions?

  • Please contact your Program Officer through eGMS reach or email nhprc@nara.gov

 

 

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