Payment Requests and Financial Reporting Requirements
A list of report due dates tailored for a specific NEH grant or cooperative agreement (award) are located in eGMS Reach. The link for eGMS Reach is https://securegrants.neh.gov/eGMS-Reach/Login.aspx. The “Report Schedule” document is located in the Documents tab. All reports must be submitted electronically via eGMS Reach.
As a reminder, all project directors and institutional grant administrators (IGAs) are assigned eGMS Reach accounts, and their user names are shown next to their names (in parentheses) on the Official Notice of Action included with their award. When accessing eGMS Reach for the first time, go to https://securegrants.neh.gov/eGMS-Reach/Login.aspx, click the “Sign in Help” link, and follow the on screen instructions. An email message will be sent to you with a link to select a password.
Request for Advance or Reimbursement (SF 270)
Recipients shall use the Request for Advance or Reimbursement (Standard Form 270) (PDF) to request payment. Instructions for completion are located on page 2 of the form. The Automated Clearing House ACH Vendor/Miscellaneous Payment Enrollment Form (Standard Form 3881) (PDF) that contains banking information must be submitted to NEH with the first request for payment (and to request changes to banking information).
Limit on Advance Payment
Per 2 CFR §200.305 (b)(1), recipients will be paid in advance, provided they maintain or demonstrate the willingness to maintain both written procedures that minimize the time elapsing between the transfer of funds and disbursement by the recipient, and financial management systems that meet the standards for fund control and accountability as established in this part. Advance payments must be limited to the minimum amounts needed and be timed to be in accordance with the recipient’s actual, immediate cash requirements in carrying out the purpose of the approved program or project. The timing and amount of advance payments must be as close as is administratively feasible to the actual disbursements by the recipient for direct program or project costs and the proportionate share of any allowable indirect costs. The non-Federal entity must make timely payment to contractors in accordance with the contract provisions.
Recipients that do not meet the requirement for advance payment will be informed of the alternate payment basis in their award documents.
Section 11 must be used when requesting a reimbursement or a combination advance and reimbursement. Section 11 may also be used when requesting an advance. Section 12 may only be used to request an advance payment that must be limited to the recipient’s immediate cash needs. Requested funds must be disbursed immediately upon receipt. Consequently, there should not be a balance of federal cash on hand at the beginning of the advance period (12b should be zero). Do not use both sections 11 and 12 in a single request.
Recipients transmitting payment requests via e-mail or FAX may generally expect funds to transferred to their banks within five business days. NEH reserves the right to withhold payments if the recipient fails to comply with the program objectives or the terms and conditions of the award (including timely submission of required reports), or if the recipient is indebted to the United States government.
Recipients who administer more than one NEH grant or cooperative agreement may consolidate their payment request on a single SF 270. The recipient must provide at the bottom of the form or on a separate sheet each federal award identification number (FAIN) for which payment is sought and the amount of payment requested for each award.
How to Submit
Recipients can fill out the SF 270 (PDF) and the SF 3881 (PDF) online, print copies for signature by the authorized certifying official, scan the signed copies and e-mail them to email@example.com or fax them to the NEH Accounting Office at (202) 688-2613. (Note: The submission of the SF 3881 is required only for the first request for payment, and to request changes to banking information.)
Per 2 CFR §200.305 (9), interest that is earned on advanced payments up to $500 per year may be retained by the recipient for administrative expenses. Interest earned in excess of $500 a year must be remitted annually to the Department of Health and Human Services' Payment Management System (PMS) through an electronic medium using either the ACH network or a Fedwire Funds Service payment. Remittances must include pertinent reference information (such as FAIN) and nature of payment in the memo area (often referred to as “addenda records” by Financial Institutions) as that will assist in the timely posting of interest earned on federal funds. The remittance must be submitted as follows:
(i) For ACH Returns:
Routing Number: 051036706
Account number: 303000
Bank Name and Location: Credit Gateway—ACH Receiver St. Paul, MN
(ii) For Fedwire Returns*:
Routing Number: 021030004
Account number: 75010501
Bank Name and Location: Federal Reserve Bank Treas NYC/Funds Transfer Division New York, NY
(*Please note organization initiating payment is likely to incur a charge from their Financial Institution for this type of payment)
(iii) For International ACH Returns:
Beneficiary Account: Federal Reserve Bank of New York/ITS (FRBNY/ITS)
Bank: Citibank N.A. (New York)
Swift Code: CITIUS33
Account Number: 36838868
Bank Address: 388 Greenwich Street, New York, NY 10013 USA
Payment Details (Line 70): Agency Name (abbreviated when possible) and ALC Agency POC: Michelle Haney, (301) 492-5065.
Recipients that do not have electronic remittance capability should make the check payable to “The Department of Health and Human Services” and mail it to:
HHS Program Support Center
P.O. Box 530231
Atlanta, GA 30353-0231
NEH does not require the submission of a quarterly SF 272, Federal Cash Transactions Report; instead NEH uses the SF 270 to determine whether excessive amounts of federal funds (cash on hand) are being held.
Federal Financial Report (FFR) SF 425
Form and Requirement
The recipient will complete the Federal Financial Report (FFR), OMB Standard Form (SF) 425 to report expenditures and the financial status of the award, including program income earned and used. Before submitting an FFR, the recipient must ensure that the information submitted is accurate, complete, and consistent with their accounting records.
Award funds paid to the recipient but remain unspent at the end of the award period must be promptly refunded to the NEH.
In some cases, the recipient may have to revise or amend a previously submitted FFR. When the revision results in a balance due to NEH, the recipient must submit a revised FFR whenever the overcharge is discovered, no matter how much time has lapsed since the original due date of the report. (See OMB Circular A-129 and 2 CFR §200.345 Collection of amounts due, for requirements regarding unreturned amounts that become delinquent debts.) Revised expenditure reports representing additional expenditures by the recipient that were not reported to NEH within the 90-day time frame may be submitted to with an explanation for the revision. The explanation also should indicate why the revision is necessary and describe what action is being taken by the recipient to preclude similar situations in the future. If an adjustment is to be made, the NEH will advise the recipient of actions it will take to reflect the adjustment.
Frequency and Due Dates
The due dates for the required financial and performance reports for an award are located in eGMS Reach. The link for eGMS Reach is https://securegrants.neh.gov/eGMS-Reach/Login.aspx. The “Report Schedule” document is located in the Documents tab.
A final FFR must be submitted within ninety (90) calendar days after the end date of the period of performance
How to Submit
All FFRs must be completed online and submitted by the institutional grant administrator through 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.