Source: http://www.acf.hhs.gov/ofa/resource/new2011-01html
Timestamp: 2016-10-26 00:41:15
Document Index: 339310142

Matched Legal Cases: ['art 287', 'art 92', 'art 74', 'art 287', 'art 92', 'art 74', 'art 7']

NEW-ACF-PI-2011-01 (Program, financial, and audit reporting requirements for Native Employment Works (NEW) grantees, including new requirement to use Federal Financial Report (Standard Form 425)) | Office of Family Assistance | Administration for Children and Families
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Published: August 30, 2011 Audience:
SUBJECT: Program, financial, and audit reporting requirements for Native Employment Works (NEW) grantees, including new requirement to use Federal Financial Report (Standard Form 425)
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 92 (Uniform Administrative Requirements for Grants and Cooperative Agreements to State, Local, and Tribal Governments); 45 CFR Part 74 (Uniform Administrative Requirements for Awards and Subawards to Institutions of Higher Education, Hospitals, Other Nonprofit Organizations, and Commercial Organizations); Single Audit Act of 1984 (Public Law 98-502, as amended); OMB Circular A-133 (Audits of States, Local Governments, and Non-Profit Organizations)
PURPOSE: To provide guidance on submission of program, financial, and audit reports covering the NEW program, and to inform grantees about the new requirement to use Standard Form 425 (Federal Financial Report), rather than Standard Form 269A (Financial Status Report – Short Form), starting with their NEW financial reports for 7/1/2010 – 6/30/2011, which are due by 9/30/2011.
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 45 CFR Part 92 for NEW grantees that are tribal governments and by 45 CFR Part 74 for non-governmental NEW grantees.
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.
INSTRUCTION: This program instruction (PI) provides guidance to NEW grantees on preparing and submitting required annual NEW program reports and required annual NEW financial reports. It transmits the NEW program report form and instructions that have Office of Management and Budget (OMB) clearance through February 28, 2013. It also transmits copies of the new Standard Form (SF) 425, Federal Financial Report, and instructions.
NEW grantees must use SF 425 (Federal Financial Report) instead of SF 269A (Financial Status Report – Short Form) beginning with their annual new financial reports for program year 2010-2011 (July 1, 2010 – June 30, 2011).
Native Employment Works grantees must submit a NEW program report (narrative and statistical) annually, using the OMB-approved NEW program report form. Grantees began using the revised NEW program report form and instructions transmitted with this PI (and with NEW-ACF-PI-2010-02) starting with their NEW program reports for program year 2009-2010 (July 1, 2009 – June 30, 2010). Previous versions of the NEW program report form may no longer be used; their OMB approval has expired.
Native Employment Works grantees must submit financial reports annually. Previously, NEW grantees used OMB-approved Standard Form 269A – Financial Status Report (Short Form).
Beginning with NEW financial reports covering the period July 1, 2010 – June 30, 2011, NEW grantees must use OMB-approved Standard Form 425 – Federal Financial Report. These financial reports provide information on the status of grantees’ NEW funds, including funds authorized, expenditures, unliquidated obligations, and unobligated balances.
An initial financial report is due to HHS/ACF 90 days after the end of the program year/funding period during which the funds were awarded to the grantee – by September 30 following the June 30 close of the program year during which the funds were awarded.
Grantees must continue to submit a separate, annual financial report on the funds awarded for each program year until all of the funds awarded for that program year have been obligated and expended. These reports are due 90 days after the end of each succeeding program year until the funds are fully expended/liquidated – by September 30 following the June 30 end of each succeeding program year. The final financial report for each year’s funding is due 90 days after the end of the program year in which these funds are fully expended/liquidated.
For example, grantees must submit an SF 425 to ACF covering NEW funds awarded to them during program year (PY) 2010-2011 (July 1, 2010 – June 30, 2011) by September 30, 2011. Grantees must continue reporting by each succeeding September 30, in a separate SF 425 covering only funds awarded for PY 2010-2011, until all of the funds awarded for PY 2010-2011 are obligated and expended/liquidated.
NEW financial reports may be mailed or sent electronically to ACF. Grantees may submit these financial reports electronically through the ACF On-Line Data Collection (OLDC) system. Grantees that choose to submit paper copies of these financial reports should submit one copy (with original signature) of each report to the appropriate ACF regional office, and one copy to the Office of Administration (OA), Office of Grants Management (OGM), Division of Mandatory Grants (DMG), in the ACF central office. ACF receives reports for many different programs; to prevent confusion, grantees should be sure that their NEW reports indicate that these reports are for the NEW program. A “fillable” copy of SF 425 is available at http://www.whitehouse.gov/omb/grants_forms along with instructions.
Native Employment Works grantees are subject to the Single Audit Act of 1984 (Public Law 98-502) and the Single Audit Act Amendments of 1996 (Public Law 104-156). They also are subject to OMB Circular A-133 (Audits of States, Local Governments, and Non-Profit Organizations), which was issued pursuant to the Single Audit Act and sets forth standards for the audit of states, local governments, and non-profit organizations expending federal funds. Currently, nonfederal entities that expend $500,000 or more in a year in federal awards must have a single or program-specific audit conducted for that year in accordance with OMB Circular A-133. There is not a program-specific audit supplement/guide for the Native Employment Works program. NEW programs are to be audited using Part 7 (“Guidance for Auditing Programs Not Included in this Compliance Supplement”) of the OMB Circular A-133 Compliance Supplement.
Auditors’ reports should be submitted consistent with the Single Audit Act and OMB Circular A-133. Grantees’ A-133 audit reports should be submitted to the Federal Audit Clearinghouse (FAC), which operates on behalf of OMB. The website for the Federal Audit Clearinghouse is http://harvester.census.gov/sac/. Audit reports are reviewed and processed at the FAC before being sent to the appropriate federal agencies for resolution. HHS’s National External Audit Review Center (NEAR) serves as liaison for audits that cover HHS programs, including ACF programs.
INQUIRIES: Inquiries should be directed to the appropriate ACF regional office, or to the ACF central office at 202-401-5308 (OFA/DTTM) or 202-401-4629 (OA/OGM/DMG).
ATTACHMENTS: Native Employment Works (NEW) Program Report revised form, and instructions for completing this form; and
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