**NATIONAL ENDOWMENT FOR THE HUMANITIES**

**CFDA 45.129 PROMOTION OF THE HUMANITIES - FEDERAL/STATE PARTNERSHIP**

**I. PROGRAM OBJECTIVES**

To provide funding through grants to humanities councils in each State
(including the District of Columbia, the Commonwealth of Puerto Rico,
the Virgin Islands, Guam, American Samoa, and the Commonwealth of
Northern Mariana Islands). The 56 State humanities councils support, on
a competitive basis, locally initiated humanities programs. State
councils also design and conduct humanities projects.

**II. PROGRAM PROCEDURES**

The National Endowment for the Humanities (NEH) makes grants to each of
the 56 State humanities councils upon submission and approval of the
*Federal/State Partnership General Support Grants Application Cover
Sheet and Compliance Plan (OMB No. 3136-0134)*. Generally, the grant is
for a five-year period with annual awards in the first three years. The
grants provide administrative and program support. After receipt of the
grant, the State humanities council is required to submit a *Summary
Budget for the Funding Period*\
(*OMB No. 3136-0134*). The State humanities councils may subgrant funds,
referred to as "regrants" in this program, to local non-profit
organizations, institutions, groups, and individuals.

**Source of Governing Requirements**

The laws for this program are found in 20 USC 956.

**Availability of Other Program Information**

NEH maintains a web site on the Internet
([http://www.neh.gov](http://www.neh.gov/)) which provides general
information about NEH programs. Two publications, titled *General Terms
and Conditions for General Support Grants to State Humanities Councils*
and *Matching Guidelines for General Support Grants to State Humanities
Councils* can be obtained by e-mail request to grantmanagement@neh.gov
or by calling 202-606-8494.

**III. COMPLIANCE REQUIREMENTS**

**In developing the audit procedures to test compliance with the
requirements for a Federal program, the auditor should first look to
Part 2, Matrix of Compliance Requirements, to identify which of the 14
types of compliance requirements described in Part 3 are applicable and
then look to Parts 3 and 4 for the details of the requirements**.

**A. Activities Allowed or Unallowed**

> 1\. Funds may be used to initiate and support programs and research
> which have substantial scholarly and cultural significance; to insure
> that the benefit of programs will also be available to citizens where
> such programs would otherwise be unavailable due to geographic or
> economic reasons; and to foster education in and public understanding
> and appreciation of the humanities. (20 USC 956(c)(4), 956(c)(7), and
> 956(c)(9)).
>
> 2\. The State humanities councils may regrant funds to organizations
> (including institutions of higher education and units of State and
> local governments), groups or persons that form an association to
> carry out a project, not-for-profit groups (do not have to be
> incorporated), or individuals. Regrants may not be made to for-profit
> organizations (20 USC 956(c)(2), 956(h)(1), and 956(l)).
>
> 3\. Federal regrant funds must be expended according to the *Summary
> Budget for the Funding Period* (*OMB No. 3136-0134*) and any
> amendments as approved by NEH. Transfers can be made from other
> categories to regrants, but written permission from the NEH is
> required to transfer funds from the regrant category.

**G. Matching, Level of Effort, Earmarking**

**1. Matching**

> Under this program, State humanities councils receive two types of
> funding from the NEH: Outright Funds and offers to provide Federal
> Matching Funds. The amount of each type of funding is identified in
> the grant award documents.
>
> Councils must cost share in Outright Funds on a dollar-for-dollar
> basis. Cost Sharing for Outright Funds may take the form of cash
> contributions to the councils from any source (including funds from
> other Federal agencies), program income the councils have earned,
> unreimbursed allowable costs that a regrantee incurs in carrying out a
> council-funded project, or in-kind contributions made by third parties
> (20 USC 956(f)(1)).
>
> Federal Matching Funds must also be matched dollar for dollar. The NEH
> releases Federal Matching Funds to a council only upon certification
> that the council or its regrantee have raised the required amount of
> eligible third-party cash gifts per the *Matching Funds Certification
> Letter* (*OMB No. 3136-0134*) and accompanying instructions (20 USC
> 960(a)(2)(B)).
>
> For those councils covered by the Economic Development of the
> Territories Act (the Virgin Islands, Guam, American Samoa, and the
> Commonwealth of Northern Mariana Islands), the matching requirements
> do not apply to the first \$200,000 in Outright Funds (48 USC
> 1469a(d)).

**2. Level of Effort** - Not Applicable

**3. Earmarking** - Not Applicable

**L. Reporting**

**1. Financial Reporting**

> a\. SF-269A, *Financial Status Report* (Short Form) - Applicable
>
> b\. SF-270, *Request for Advance or Reimbursement* - Applicable
>
> c\. SF-271, *Outlay Report and Request for Reimbursement for
> Construction Programs* - Not Applicable
>
> d\. SF-272, *Federal Cash Transactions Report* - Applicable

**2. Performance Reporting** - Not Applicable

**3. Special Reporting**

> *Matching Funds Certification Letter* *(OMB No. 3136-0134)* - This
> letter is used to describe and certify the qualification of
> third-party gifts for the Federal Matching Funds.