Low Income Home Energy Assistance Program
Division of Energy Assistance/OCS/ACF
New Financial Reporting Requirement for All Grantees - SF-269A
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THIS CONTAINS INFORMATION ISSUED BY THE U.S. ADMINISTRATION FOR
CHILDREN AND FAMILIES IN LIHEAP ACTION TRANSMITTAL NO. LIHEAP-AT-2001-1,
DATED 10/18/00
TO: LOW INCOME HOME ENERGY ASSISTANCE PROGRAM (LIHEAP)
GRANTEES AND OTHER INTERESTED PARTIES
SUBJECT: New Financial Reporting Requirement for All
Grantees - SF-269A
RELATED Low Income Home Energy Assistance Act, Title XXVI
REFERENCES: of the Omnibus Budget Reconciliation Act of 1981,
Public Law 97-35, as amended; Final Rule amending
the HHS block grant regulations (45 CFR 96.30(b)),
as published in the Federal Register on October
15, 1999 (64 FR 55843-55858); LIHEAP AT-2000-2,
dated November 18, 1999, transmitting a copy of
the Final Rule.
PURPOSE: To give grantees guidance in meeting the new
requirement that they report on the obligation of
LIHEAP block grant funds and LIHEAP emergency
contingency funds via Form SF-269A.
BACKGROUND: On October 15, 1999, a Final Rule amending the
regulations governing U.S. Department of Health
and Human Services block grants (including LIHEAP)
was published in the Federal Register (64 FR 55843-
55858). The Rule took effect on November 15,
1999, and among other things, included a new
requirement that recipients of HHS block grants
must report on the obligation and/or expenditure
of block grant funds. The provision requires that
LIHEAP grantees must submit within 90 days of the
end of the fiscal year a report on the dollar
amount of the funds obligated by the grantee
during the fiscal year and the date of the last
obligation of funds for the fiscal year. The form
to be used is OMB Standard Form 269A, Financial
Status Report (short form). This new requirement
is found in the regulations at 45 CFR 96.30(b).
In the Final Rule published on October 15, 1999,
discussion of the new requirement appears in the
preamble on pages 55847-55848, while the
regulatory provision appears on page 55857 (copies
attached).
The new reporting requirement is effective beginning
with obligations taking place during FY 2000. That
is, the first report is due by December 31, 2000 for
FY 2000 obligations.
LIHEAP block grants have a two-year grant period,
which is designated on the grant award document.
However, the grant award also notes that the
grantee must obligate at least 90 percent of its
block grant funds in the year in which they are
awarded. A grantee may carry over up to 10
percent of its block grant funds into the
following fiscal year. All funds must be
obligated by the end of that following fiscal
year. There are no deadlines on the expenditure
of the funds. Any emergency contingency funds
that are released generally are awarded with the
same terms and conditions as "regular" block grant
funds, and thus are subject to the same
obligation/carryover requirements. However, you
should review the contingency award grant letter
to determine if these requirements were waived or
if any special terms and conditions were applied.
Because the LIHEAP statute includes time
limits for the obligation, but not the
expenditure, of block grant funds, LIHEAP grantees
are governed by 45 CFR 96.30(b)(2), which states
that:
(b)(2)Block grants containing time limits
only on obligation of funds. After the close
of each statutory period for the obligation
of block grant funds, each grantee shall
report to the Department:
(i) Total funds obligated by the grantee during
the applicable statutory period; and
(ii) The date of the last obligation.
Section 96.30(b)(4) states:
Submission of Information. Grantees shall
submit the information required by paragraph
(b)(1), (2), and (3) of this section on OMB
Standard Form (SF) 269A, Financial Status
Report (short form). Grantees are to provide
the requested information within 90 days of
the close of the applicable statutory grant
periods.
CONTENT: Section 96.30(b) of the regulations applying
to the HHS block grant programs requires that all
LIHEAP grantees, including tribal and territorial
grantees, must submit a report on Form SF-269A on
the amount of LIHEAP funds obligated during each
fiscal year, beginning with FY 2000. The report is
due by December 31 of each year for obligations
that took place during the previous fiscal year
that ended on September 30. The first report is
due by December 31, 2000, for LIHEAP obligations
taking place in FY 2000 (i.e., 10/1/99 -
9/30/2000).
Below is listed specific guidance on how
Form SF-269A should be completed. A copy of SF-
269A and instructions for its use are attached to
this transmittal, along with an example of the
information that should be included. Please use
the specific instructions for completing the form
for the LIHEAP program, and disregard the general
OMB instructions on the back of the printed form.
The form is also available electronically on the
LIHEAP website, www.acf.dhhs.gov/programs/liheap.
"Regular" Block Grant Funds: By December
31, each grantee should file a Form SF-269A showing
the amount of its FY 2000 regular block grant
allocation remaining unobligated as of 9/30/2000.
In this case, the funding/grant period (Item 8 on
the form) would be 10/1/1999-9/30/2001, and the
"period covered by this report" (Item 9) would be
10/1/1999 - 9/30/2000.
Grantees that carried FY 1999 LIHEAP regular block
grant funds over into FY 2000 should also file a
separate Form SF-269A for FY 1999 funds obligated
in FY 2000. The funding/grant period (Item 8)
would be 10/1/1998-9/30/2000, and the "period
covered by this report" (Item 9) would be 10/1/99-
9/30/2000. (Grantees that obligated 100% of their
FY 1999 LIHEAP regular block grant funds before
10/1/1999 do not need to file a Form SF-269A for
those funds.)
Emergency Contingency Funds: For any year in
which a grantee received LIHEAP emergency
contingency funds, it should file a separate Form
SF-269A reporting unobligated funds and date of
last obligation. Emergency contingency funds
generally will have a different grant number than
the block grant funds, and need to be tracked
separately.
As with the block grant funds, if contingency
funds awarded in FY 1999 were carried over to be
obligated in FY 2000, a separate Form SF-269A must
be completed.
Allowable Carryover: When emergency contingency
funds are awarded with the same limitations on
carryover that apply to block grant funds (i.e.,
that at least 90% must be obligated in the year in
which they are awarded), the maximum allowable
carryover from the first to the second year of the
grant period is calculated based on the total
amount of "regular" block grant and emergency
contingency funds. So long as the total carryover
for the two grants (block grant and contingency
funds) does not exceed 10 percent of the total
amount of the two grants, it would not matter if
the carryover for one of the grants was more than
10 percent. In such a case, we will look at the
Form SF-269As for the block grant and for the
contingency funds together to determine if the
carryover limit has been exceeded.
In those situations where the carryover
limitations are not applied to emergency
contingency funds (i.e., all of the funds may be
obligated any time during the two-year grant
period), the maximum allowable carryover for
regular block grant funds is calculated without
taking into consideration those contingency funds.
Leveraging Incentive Funds: You do not need to
file an SF-269A for any leveraging incentive funds
you received.
ATTACHMENTS: (1) Instructions for completing the SF-269A
(2) Example of a completed SF-269A (not available electronically);
(3) Relevant pages from the preamble and regulations
of the Final Rule amending the HHS block grant regulations (45 CFR Part 96), as
published in the Federal Register on October 15, 1999 (64 FR 55843-55858)
(4) Blank SF 269A (included separately in package)
INQUIRIES TO: Janet M. Fox, Director
Division of Energy Assistance
Office of Community Services, ACF, HHS
370 L'Enfant Promenade, S.W.
Washington, D.C. 20447
Telephone: (202) 401-9351
Fax: (202) 401-5718
E-mail: jmfox@acf.dhhs.gov
_____________/s______________
Janet M. Fox
Director
Division of Energy Assistance
Office of Community Services
Attachment 1
Low Income Home Energy Assistance Program (LIHEAP)
Instructions for Completing Financial Status Report (Short Form) SF-269A
This form is due by December 31 of each year for funds obligated
during the previous fiscal year. Grantees should complete one
form for funds awarded under each grant (document) number. For
example, separate forms should be completed for block grants and
contingency funds. A form is not required for leveraging
incentive awards. In addition, a separate form should be filed
for each fiscal year's funds. For example, one form should be
filed for FY 2000 block grant funds obligated in FY 2000, and a
separate form should be file for FY 1999 block grant funds
obligated in FY 2000. Please follow these instructions and
disregard the instructions on the back of the printed SF-269A.
Item 1 - Federal Agency and Organizational Element to Which
Report is Submitted: For LIHEAP funds, this is the Department of
Health and Human Services, Administration for Children and
Families, Office of Community Services, which may be abbreviated
as "DHHS/ACF/OCS"
Item 2 - Federal Grant or Other Identifying Number Assigned by
Federal Agency: Enter the document number from the DHHS Notice
of Grant Award.
Item 3 - Recipient Organization: Enter the name and complete
address of the entity that receives the grant award, i.e., the
State agency name and address from the Notice of Grant Award.
Item 4 - Employer Identification Number: Enter the employer
identification number from the Notice of Grant Award
Item 5 - Recipient Account Number or Identifying Number: For the
grantee's internal use. You may record any identifying number
assigned under the grantee's fiscal tracking system. No entry is
required.
Item 6 - Final Report: Check "yes" if you are reporting that all
funds have been obligated or if the permissible period for
obligating funds has expired. Check "no" if you are reporting
unobligated funds that the grantee obligated or will obligate
during the subsequent fiscal year.
Item 7 - Basis: No entry is required.
Item 8 - Funding/Grant Period: Enter the grant period on the
Notice of Grant Award. For example, the grant period for FY 2000
LIHEAP block grant funds is 10/01/1999 to 9/30/2001.
Item 9 - Period Covered by this Report: Record the dates for
which obligations are being reported. For example, each of the
reports due on 12/31/2000 should cover 10/1/1999 to 9/30/2000
whether you are reporting on FY 2000 or FY 1999 funds.
Item 10a-10g - No information is required.
Item 10h - Total Federal funds authorized for the funding period:
Record the total grant allotment from your Notice of Grant Award
(for the period specified in Item 8), including any funds
obligated during the previous fiscal year. Please be sure you
are recording the total for all Notices of Grant Award issued for
that document (grant) number.
Item 10i - Unobligated balance of Federal funds: Record the
total grant allotment (Item 10h) minus all funds obligated during
this or the preceding reporting period. For example, in a report
on obligation of FY 1999 block grant funds carried over into
FY 2000, you would subtract the total amount obligated in FY 1999
and in FY 2000 from the original grant total.
Item 11 - Indirect Expense: No entry required
Item 12 - Remarks: Record the date of the last obligation during
the reporting period specified in Item 9. Example: Last
obligation 8/30/2000 (if August 30 was the date you made your
last obligation during FY 2000).
Item 13 - Certification: A signature is required. The document
should be signed by the official in the best position to certify
that the information provided is correct. Enter the name, title,
and telephone number of the person who signs the certification,
and the date it was signed.
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