Financial Form SF-425

1
Financial Form SF-425

• Independent Living Unit Rehabilitation Services
  Administration Office of Special Education and
  Rehabilitative Services (OSERS)

2
The purpose of this presentation is to

• Introduce the SF-425 fiscal reporting
  requirements for the IL Part C program.
• 2. Provide helpful guidance.

3
?? What is it?

• The SF-425 is a financial reporting form required
  by the Office of Management and Budget (OMB) to
  track actual expenditures related to federal
  grant awards.
• RSA will use the SF-425 to monitor grantees
  financial status and compliance under Title VII,
  Chapter 1, Part C, of the Rehabilitation Act of
  1973, as amended (the Act) and applicable federal
  regulations.

4
?? Who must submit it?

• Part C-funded centers for independent living
  (CILs)
• Designated state units that receive IL Part C
  funds under section 723 of the Act (currently
  Minnesota and Massachusetts)

5
? ? How will I submit it?

• The SF-425 is submitted on-line through the RSA
  Management Information System (MIS).
• Enter data at http//rsa.ed.gov.

6
?? When is it due?

• Final report is due 90 days after the end of each
  Part C grant period.
• For 10/1/2011 9/30/12, the due date is December
  31, 2012.
• The final report serves as the annual report.

7
?? When is it due? (continued)

• Note Funds must be liquidated within 90 days
  from the end of the budget period, unless your
  CIL has submitted, and RSA approved, a late
  liquidation extension request.
• If a late liquidation request is approved, the
  425 is due within 90 days after the Part C funds
  have been liquidated or 90 days after the
  approved deadline for liquidation has expired.

8
ARRA Part C Reporting
One grant for each SF-425

• Grantees must complete a separate SF-425 for
  their IL Part C ARRA grants, in addition to each
  of their regular continuation Part C grants.
• Instructions on ARRA grants will be provided
  separately.

9
SF 425 in Detail
1. Federal Agency and Organizational Element to Which Report is Submitted 1. Federal Agency and Organizational Element to Which Report is Submitted 1. Federal Agency and Organizational Element to Which Report is Submitted 2. Federal Grant or Other Identifying Number Assigned by Federal Agency (To report multiple grants, use FFR Attachment) 2. Federal Grant or Other Identifying Number Assigned by Federal Agency (To report multiple grants, use FFR Attachment) 2. Federal Grant or Other Identifying Number Assigned by Federal Agency (To report multiple grants, use FFR Attachment) 2. Federal Grant or Other Identifying Number Assigned by Federal Agency (To report multiple grants, use FFR Attachment) Page of
              1  
                pages
3. Recipient Organization (Name and complete address including Zip code) 3. Recipient Organization (Name and complete address including Zip code) 3. Recipient Organization (Name and complete address including Zip code) 3. Recipient Organization (Name and complete address including Zip code) 3. Recipient Organization (Name and complete address including Zip code) 3. Recipient Organization (Name and complete address including Zip code) 3. Recipient Organization (Name and complete address including Zip code) 3. Recipient Organization (Name and complete address including Zip code) 3. Recipient Organization (Name and complete address including Zip code)
                 
4a. DUNS Number 4a. DUNS Number 4b. EIN 5. Recipient Account Number or Identifying Number (To report multiple grants, use FFR Attachment) 5. Recipient Account Number or Identifying Number (To report multiple grants, use FFR Attachment) 5. Recipient Account Number or Identifying Number (To report multiple grants, use FFR Attachment) Report Type 7. Basis of Accounting 7. Basis of Accounting
      5. Recipient Account Number or Identifying Number (To report multiple grants, use FFR Attachment) 5. Recipient Account Number or Identifying Number (To report multiple grants, use FFR Attachment) 5. Recipient Account Number or Identifying Number (To report multiple grants, use FFR Attachment) Report Type 7. Basis of Accounting 7. Basis of Accounting
            Report Type 7. Basis of Accounting 7. Basis of Accounting
8. Project/Grant Period (Month, Day, Year) 8. Project/Grant Period (Month, Day, Year) 8. Project/Grant Period (Month, Day, Year) 8. Project/Grant Period (Month, Day, Year) 8. Project/Grant Period (Month, Day, Year) 8. Project/Grant Period (Month, Day, Year) 9. Reporting Period End Date (Month, Day, Year) 9. Reporting Period End Date (Month, Day, Year) 9. Reporting Period End Date (Month, Day, Year)
From     To          
10. Transactions 10. Transactions 10. Transactions 10. Transactions 10. Transactions 10. Transactions Cumulative Cumulative Cumulative
(Use lines a-c for single or multiple grant reporting) (Use lines a-c for single or multiple grant reporting) (Use lines a-c for single or multiple grant reporting) (Use lines a-c for single or multiple grant reporting) (Use lines a-c for single or multiple grant reporting) (Use lines a-c for single or multiple grant reporting) (Use lines a-c for single or multiple grant reporting) (Use lines a-c for single or multiple grant reporting) (Use lines a-c for single or multiple grant reporting)
Federal Cash (To report multiple grants, also use FFR Attachment) Federal Cash (To report multiple grants, also use FFR Attachment) Federal Cash (To report multiple grants, also use FFR Attachment) Federal Cash (To report multiple grants, also use FFR Attachment) Federal Cash (To report multiple grants, also use FFR Attachment) Federal Cash (To report multiple grants, also use FFR Attachment) Federal Cash (To report multiple grants, also use FFR Attachment) Federal Cash (To report multiple grants, also use FFR Attachment) Federal Cash (To report multiple grants, also use FFR Attachment)
a. Cash Receipts a. Cash Receipts a. Cash Receipts a. Cash Receipts a. Cash Receipts a. Cash Receipts      
b. Cash Disbursements b. Cash Disbursements b. Cash Disbursements b. Cash Disbursements b. Cash Disbursements b. Cash Disbursements      
c. Cash on Hand (line a minus b) c. Cash on Hand (line a minus b) c. Cash on Hand (line a minus b) c. Cash on Hand (line a minus b) c. Cash on Hand (line a minus b) c. Cash on Hand (line a minus b)      
(Use lines d-o for single grant reporting) (Use lines d-o for single grant reporting) (Use lines d-o for single grant reporting) (Use lines d-o for single grant reporting) (Use lines d-o for single grant reporting) (Use lines d-o for single grant reporting) (Use lines d-o for single grant reporting) (Use lines d-o for single grant reporting) (Use lines d-o for single grant reporting)
Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance
d. Total Federal funds authorized d. Total Federal funds authorized d. Total Federal funds authorized d. Total Federal funds authorized d. Total Federal funds authorized d. Total Federal funds authorized      
e. Federal share of expenditures e. Federal share of expenditures e. Federal share of expenditures e. Federal share of expenditures e. Federal share of expenditures e. Federal share of expenditures      
f. Federal share of unliquidated obligations f. Federal share of unliquidated obligations f. Federal share of unliquidated obligations f. Federal share of unliquidated obligations f. Federal share of unliquidated obligations f. Federal share of unliquidated obligations      
g. Total Federal share (sum of lines e and f) g. Total Federal share (sum of lines e and f) g. Total Federal share (sum of lines e and f) g. Total Federal share (sum of lines e and f) g. Total Federal share (sum of lines e and f) g. Total Federal share (sum of lines e and f)      
h. Unobligated balance of Federal funds (line d minus g) h. Unobligated balance of Federal funds (line d minus g) h. Unobligated balance of Federal funds (line d minus g) h. Unobligated balance of Federal funds (line d minus g) h. Unobligated balance of Federal funds (line d minus g) h. Unobligated balance of Federal funds (line d minus g)      
Recipient Share Recipient Share Recipient Share Recipient Share Recipient Share Recipient Share Recipient Share Recipient Share Recipient Share
i. Total recipient share required i. Total recipient share required i. Total recipient share required i. Total recipient share required i. Total recipient share required i. Total recipient share required      
j. Recipient share of expenditures j. Recipient share of expenditures j. Recipient share of expenditures j. Recipient share of expenditures j. Recipient share of expenditures j. Recipient share of expenditures      
k. Remaining recipient share to be provided (line i minus j) k. Remaining recipient share to be provided (line i minus j) k. Remaining recipient share to be provided (line i minus j) k. Remaining recipient share to be provided (line i minus j) k. Remaining recipient share to be provided (line i minus j) k. Remaining recipient share to be provided (line i minus j)      
Program Income Program Income Program Income Program Income Program Income Program Income Program Income Program Income Program Income
l. Total Federal program income earned l. Total Federal program income earned l. Total Federal program income earned l. Total Federal program income earned l. Total Federal program income earned l. Total Federal program income earned      
m. Program income expended in accordance with the deduction alternative m. Program income expended in accordance with the deduction alternative m. Program income expended in accordance with the deduction alternative m. Program income expended in accordance with the deduction alternative m. Program income expended in accordance with the deduction alternative m. Program income expended in accordance with the deduction alternative      
n. Program income expended in accordance with the addition alternative n. Program income expended in accordance with the addition alternative n. Program income expended in accordance with the addition alternative n. Program income expended in accordance with the addition alternative n. Program income expended in accordance with the addition alternative n. Program income expended in accordance with the addition alternative      
o. Unexpended program income (line l minus line m or line n) o. Unexpended program income (line l minus line m or line n) o. Unexpended program income (line l minus line m or line n) o. Unexpended program income (line l minus line m or line n) o. Unexpended program income (line l minus line m or line n) o. Unexpended program income (line l minus line m or line n)      
11. Indirect Expense a. Type b. Rate c. Period From Period To d. Base e. Amount Charged f. Federal Share f. Federal Share
11. Indirect Expense                
11. Indirect Expense                
        g. Totals 0 0 0 0
12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation 12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation 12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation 12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation 12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation 12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation 12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation 12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation 12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation
                 

Federal Cash
Federal Expenditures and Unobligated Balance
Recipient Share
Program Income
Indirect Cost Rate
10
First The easy part

11
Much of the data is entered and calculated by the
MIS
1. Federal Agency and Organizational Element to Which Report is Submitted 1. Federal Agency and Organizational Element to Which Report is Submitted 1. Federal Agency and Organizational Element to Which Report is Submitted 2. Federal Grant or Other Identifying Number Assigned by Federal Agency (To report multiple grants, use FFR Attachment) 2. Federal Grant or Other Identifying Number Assigned by Federal Agency (To report multiple grants, use FFR Attachment) 2. Federal Grant or Other Identifying Number Assigned by Federal Agency (To report multiple grants, use FFR Attachment) 2. Federal Grant or Other Identifying Number Assigned by Federal Agency (To report multiple grants, use FFR Attachment) Page Page of
 RSA default  RSA default  RSA default  Grant award number comes from Grant Award (GAN)  Grant award number comes from Grant Award (GAN)  Grant award number comes from Grant Award (GAN)  Grant award number comes from Grant Award (GAN) 1 1  
 RSA default  RSA default  RSA default  Grant award number comes from Grant Award (GAN)  Grant award number comes from Grant Award (GAN)  Grant award number comes from Grant Award (GAN)  Grant award number comes from Grant Award (GAN)     pages
3. Recipient Organization (Name and complete address including Zip code) Comes from Box 1 of GAN 3. Recipient Organization (Name and complete address including Zip code) Comes from Box 1 of GAN 3. Recipient Organization (Name and complete address including Zip code) Comes from Box 1 of GAN 3. Recipient Organization (Name and complete address including Zip code) Comes from Box 1 of GAN 3. Recipient Organization (Name and complete address including Zip code) Comes from Box 1 of GAN 3. Recipient Organization (Name and complete address including Zip code) Comes from Box 1 of GAN 3. Recipient Organization (Name and complete address including Zip code) Comes from Box 1 of GAN 3. Recipient Organization (Name and complete address including Zip code) Comes from Box 1 of GAN 3. Recipient Organization (Name and complete address including Zip code) Comes from Box 1 of GAN 3. Recipient Organization (Name and complete address including Zip code) Comes from Box 1 of GAN
                   
4a. DUNS Number 4a. DUNS Number 4b. EIN 5. Recipient Account Number or Identifying Number (To report multiple grants, use FFR Attachment) 5. Recipient Account Number or Identifying Number (To report multiple grants, use FFR Attachment) 5. Recipient Account Number or Identifying Number (To report multiple grants, use FFR Attachment) Report Type 7. Basis of Accounting 7. Basis of Accounting 7. Basis of Accounting
Comes from Box 8 of GAN Comes from Box 8 of GAN  From G-5 5. Recipient Account Number or Identifying Number (To report multiple grants, use FFR Attachment) 5. Recipient Account Number or Identifying Number (To report multiple grants, use FFR Attachment) 5. Recipient Account Number or Identifying Number (To report multiple grants, use FFR Attachment) Report Type 7. Basis of Accounting 7. Basis of Accounting 7. Basis of Accounting
Comes from Box 8 of GAN Comes from Box 8 of GAN  From G-5       Report Type 7. Basis of Accounting 7. Basis of Accounting 7. Basis of Accounting
8. Project/Grant Period (Month, Day, Year) Comes from Box 6 of GAN. 8. Project/Grant Period (Month, Day, Year) Comes from Box 6 of GAN. 8. Project/Grant Period (Month, Day, Year) Comes from Box 6 of GAN. 8. Project/Grant Period (Month, Day, Year) Comes from Box 6 of GAN. 8. Project/Grant Period (Month, Day, Year) Comes from Box 6 of GAN. 8. Project/Grant Period (Month, Day, Year) Comes from Box 6 of GAN. 9. Reporting Period End Date (Month, Day, Year) 9/30/xx 9. Reporting Period End Date (Month, Day, Year) 9/30/xx 9. Reporting Period End Date (Month, Day, Year) 9/30/xx 9. Reporting Period End Date (Month, Day, Year) 9/30/xx
From     To            
10. Transactions 10. Transactions 10. Transactions 10. Transactions 10. Transactions 10. Transactions Cumulative Cumulative Cumulative Cumulative
(Use lines a-c for single or multiple grant reporting) (Use lines a-c for single or multiple grant reporting) (Use lines a-c for single or multiple grant reporting) (Use lines a-c for single or multiple grant reporting) (Use lines a-c for single or multiple grant reporting) (Use lines a-c for single or multiple grant reporting) (Use lines a-c for single or multiple grant reporting) (Use lines a-c for single or multiple grant reporting) (Use lines a-c for single or multiple grant reporting) (Use lines a-c for single or multiple grant reporting)
Federal Cash (To report multiple grants, also use FFR Attachment) Federal Cash (To report multiple grants, also use FFR Attachment) Federal Cash (To report multiple grants, also use FFR Attachment) Federal Cash (To report multiple grants, also use FFR Attachment) Federal Cash (To report multiple grants, also use FFR Attachment) Federal Cash (To report multiple grants, also use FFR Attachment) Federal Cash (To report multiple grants, also use FFR Attachment) Federal Cash (To report multiple grants, also use FFR Attachment) Federal Cash (To report multiple grants, also use FFR Attachment) Federal Cash (To report multiple grants, also use FFR Attachment)
a. Cash Receipts a. Cash Receipts a. Cash Receipts a. Cash Receipts a. Cash Receipts a. Cash Receipts        
b. Cash Disbursements b. Cash Disbursements b. Cash Disbursements b. Cash Disbursements b. Cash Disbursements b. Cash Disbursements        
c. Cash on Hand (line a minus b) c. Cash on Hand (line a minus b) c. Cash on Hand (line a minus b) c. Cash on Hand (line a minus b) c. Cash on Hand (line a minus b) c. Cash on Hand (line a minus b)  MIS Calculates  MIS Calculates  MIS Calculates  MIS Calculates
(Use lines d-o for single grant reporting) (Use lines d-o for single grant reporting) (Use lines d-o for single grant reporting) (Use lines d-o for single grant reporting) (Use lines d-o for single grant reporting) (Use lines d-o for single grant reporting) (Use lines d-o for single grant reporting) (Use lines d-o for single grant reporting) (Use lines d-o for single grant reporting) (Use lines d-o for single grant reporting)
Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance
d. Total Federal funds authorized d. Total Federal funds authorized d. Total Federal funds authorized d. Total Federal funds authorized d. Total Federal funds authorized d. Total Federal funds authorized  MIS Calculates  MIS Calculates  MIS Calculates  MIS Calculates
e. Federal share of expenditures e. Federal share of expenditures e. Federal share of expenditures e. Federal share of expenditures e. Federal share of expenditures e. Federal share of expenditures        
f. Federal share of unliquidated obligations f. Federal share of unliquidated obligations f. Federal share of unliquidated obligations f. Federal share of unliquidated obligations f. Federal share of unliquidated obligations f. Federal share of unliquidated obligations        
g. Total Federal share (sum of lines e and f) g. Total Federal share (sum of lines e and f) g. Total Federal share (sum of lines e and f) g. Total Federal share (sum of lines e and f) g. Total Federal share (sum of lines e and f) g. Total Federal share (sum of lines e and f)  MIS Calculates  MIS Calculates  MIS Calculates  MIS Calculates
h. Unobligated balance of Federal funds (line d minus g) h. Unobligated balance of Federal funds (line d minus g) h. Unobligated balance of Federal funds (line d minus g) h. Unobligated balance of Federal funds (line d minus g) h. Unobligated balance of Federal funds (line d minus g) h. Unobligated balance of Federal funds (line d minus g)  MIS Calculates  MIS Calculates  MIS Calculates  MIS Calculates
Recipient Share Recipient Share Recipient Share Recipient Share Recipient Share Recipient Share Recipient Share Recipient Share Recipient Share Recipient Share
i. Total recipient share required i. Total recipient share required i. Total recipient share required i. Total recipient share required i. Total recipient share required i. Total recipient share required        
j. Recipient share of expenditures j. Recipient share of expenditures j. Recipient share of expenditures j. Recipient share of expenditures j. Recipient share of expenditures j. Recipient share of expenditures        
k. Remaining recipient share to be provided (line i minus j) k. Remaining recipient share to be provided (line i minus j) k. Remaining recipient share to be provided (line i minus j) k. Remaining recipient share to be provided (line i minus j) k. Remaining recipient share to be provided (line i minus j) k. Remaining recipient share to be provided (line i minus j)  MIS Calculates  MIS Calculates  MIS Calculates  MIS Calculates
Program Income Program Income Program Income Program Income Program Income Program Income Program Income Program Income Program Income Program Income
l. Total Federal program income earned l. Total Federal program income earned l. Total Federal program income earned l. Total Federal program income earned l. Total Federal program income earned l. Total Federal program income earned        
m. Program income expended in accordance with the deduction alternative m. Program income expended in accordance with the deduction alternative m. Program income expended in accordance with the deduction alternative m. Program income expended in accordance with the deduction alternative m. Program income expended in accordance with the deduction alternative m. Program income expended in accordance with the deduction alternative        
n. Program income expended in accordance with the addition alternative n. Program income expended in accordance with the addition alternative n. Program income expended in accordance with the addition alternative n. Program income expended in accordance with the addition alternative n. Program income expended in accordance with the addition alternative n. Program income expended in accordance with the addition alternative        
o. Unexpended program income (line l minus line m or line n) o. Unexpended program income (line l minus line m or line n) o. Unexpended program income (line l minus line m or line n) o. Unexpended program income (line l minus line m or line n) o. Unexpended program income (line l minus line m or line n) o. Unexpended program income (line l minus line m or line n)  MIS Calculates  MIS Calculates  MIS Calculates  MIS Calculates
11. Indirect Expense a. Type b. Rate c. Period From Period To d. Base e. Amount Charged e. Amount Charged f. Federal Share f. Federal Share
11. Indirect Expense            MIS Calculates  MIS Calculates    
11. Indirect Expense                  
        g. Totals MIS Cal. 0 0 0 0
12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation 12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation 12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation 12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation 12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation 12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation 12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation 12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation 12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation 12. Remarks Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation
                   

12
Lines 1-9 Most information (in red) is already
entered
1. Federal Agency and Organizational Element to Which Report is Submitted 1. Federal Agency and Organizational Element to Which Report is Submitted 2. Federal Grant or Other Identifying Number Assigned by Federal Agency (To report multiple grants, use FFR Attachment) 2. Federal Grant or Other Identifying Number Assigned by Federal Agency (To report multiple grants, use FFR Attachment) Page of
 RSA default  RSA default Grant award number comes from Grant Award (GAN box 5) Grant award number comes from Grant Award (GAN box 5) 1  
 RSA default  RSA default Grant award number comes from Grant Award (GAN box 5) Grant award number comes from Grant Award (GAN box 5)   pages
3. Recipient Organization (Name and complete address including Zip code) Comes from Box 1 of GAN 3. Recipient Organization (Name and complete address including Zip code) Comes from Box 1 of GAN 3. Recipient Organization (Name and complete address including Zip code) Comes from Box 1 of GAN 3. Recipient Organization (Name and complete address including Zip code) Comes from Box 1 of GAN 3. Recipient Organization (Name and complete address including Zip code) Comes from Box 1 of GAN 3. Recipient Organization (Name and complete address including Zip code) Comes from Box 1 of GAN
           
4a. DUNS Number 4b. EIN 5. Recipient Account Number or Identifying Number (To report multiple grants, use FFR Attachment) 6. Report Type Already set as Final. 7. Basis of Accounting Choose Cash or Accrual 7. Basis of Accounting Choose Cash or Accrual
Comes from Box 8 of GAN  Tax I.D. from G-5 5. Recipient Account Number or Identifying Number (To report multiple grants, use FFR Attachment) 6. Report Type Already set as Final. 7. Basis of Accounting Choose Cash or Accrual 7. Basis of Accounting Choose Cash or Accrual
Comes from Box 8 of GAN  Tax I.D. from G-5   6. Report Type Already set as Final. 7. Basis of Accounting Choose Cash or Accrual 7. Basis of Accounting Choose Cash or Accrual
Select Cash or Accrual
One Year
8. Project/Grant Period (Month, Day, Year) 8. Project/Grant Period (Month, Day, Year) 8. Project/Grant Period (Month, Day, Year) 8. Project/Grant Period (Month, Day, Year) 9. Reporting Period End Date (Month, Day, Year)
From 10/1/11   To 9/30/12     9/30/12
13
The tricky part

• m

14
Section 10 A - C Federal cash is used to enter
grant data for 1. Cash Receipts
(amounts drawn down) 2. Cash
disbursements (amounts disbursed).
Enter total amount of grant funds drawn down
Federal Cash Federal Cash
a. Cash Receipts
b. Cash Disbursements
c. Cash on Hand (line a minus b)   MIS calculates if more than three business days are on hand, provide reason in section 12.
Enter total amount of grant funds expended
15
Line 10A Cash Receipts

• Cash receipts represent the cumulative amount
  drawn down from G5 by your CIL during the grant
  period.
• This amount can be found in the G5 Reports
  function, under Payments -gt External Award
  Activity. Be sure to select 10/2011 for the
  Start Date and 09/2012 for the End Date.

16
Line 10B Cash Disbursements

• Cash disbursements represent the cumulative
  amount actually expended by your CIL during the
  grant period.

17
Section 10D - H Federal Expenditures and
Unobligated Balances
Federal Expenditures and Unobligated Balance Federal Expenditures and Unobligated Balance
d. Total Federal funds authorized  MIS enters Total grant award.
e. Federal share of expenditures Enter total of cash disbursements made (do not include program income)
f. Federal share of unliquidated obligations  Enter total federal expenses not yet paid for.
g. Total Federal share ( line e plus f)   MIS calculates! Line E plus F.
h. Unobligated balance of Federal funds (line d minus g) MIS calculates! Amount awarded but not drawn down.
(e.g., 500,000)
Enter Same as 10 B
Unobligated Balance
18
Line 10F Federal Share of Unliquidated
Obligations

• Unliquidated obligations are the direct and
  indirect expenses for goods and services incurred
  by the grantee, but not yet paid or charged to
  the grant award.
• Enter 0in 10f, except in very rare
  circumstances (for example, if a CIL submitted an
  approved late liquidation extension request but
  was unable to liquidate the funds by the extended
  deadline).
• CILs must submit a written request for late
  liquidation if they expect to be unable to
  liquidate the Part C funds for the grant period
  by 12/31/12.

19
10F Unliquidated obligations (continued)

• Written late liquidation requests should be
  submitted within 30 days after the end of the
  grant period.
• The request must justify the reasons for the
  delay and include documentation that the expenses
  are allowable and were obligated during the grant
  period.
• The remaining balance on the grant cannot be
  liquidated after the end of the liquidation
  period unless RSA approves the late liquidation
  request.
• The CIL must file a final SF-425 within 90 days
  after the end of the award period or 90 days
  after the end of the approved late liquidation
  period.

20
Lines 10I, J, K Recipient Share

• Enter 0 for 10i, 10j, and 10k.
• CILs do not report recipient share amounts in
  10i-k, because the there is no matching
  requirement in the IL Part C program.

21
Lines 10L - O Program Income

• Program income means gross income received by a
  grantee under title VII of the Act that is
  directly generated by an activity supported under
  34 CFR part 365, 366, or 367. (34 CFR 364.5)
• Examples include direct Social Security
  Administration or Workers Compensation payments
  fees for services to defray part or all costs of
  services provided to particular individuals
  insurance company payments or reimbursements for
  consumer services, etc.
  

22
Program Income Specify Deductive or Addition
Method, in Line m or Line 2
Enter total program income earned
Program Income Program Income
l. Total Federal program income earned Enter total program income earned
m. Program income expended in accordance with the deductive alternative (If no program income was expended enter zero) Deduction Program income used to reduce the amount of the grant. (Means these grant funds will need to be returned to RSA).
n. Program income expended in accordance with the addition alternative (If no program income was expended enter zero) Addition Program income used to supplement the Federal Share.
o. Unexpended program income (line l minus line m or line n)  MIS calculates!
Enter actual disburse-ments
23
Lines 11A - F Indirect Costs

• Indirect costs are those that have been incurred
  for common, or organization-wide, objectives and
  cannot be readily identified with a particular
  grant award.
• Examples may include portions of facility rent
  and maintenance costs, executive officer
  salaries, general administration and accounting
  costs, etc.

24
Indirect Costs (continued)
CAP, IDCR

• Grantees cannot charge indirect costs to their
  Part C grant unless they have a cost allocation
  plan (CAP) or indirect cost rate (IDCR) approved
  by the U.S. Department of Education. 
• CAP or IDCR proposals are submitted to the
  Department's Indirect Cost Group for approval. 
• OMB Circular A-122, Attachment A, Paragraph D,
  governs indirect cost rates for non-profit
  organizations.
• Part C CILs are addressed in Commissioners
  Memorandum CM 04 (May, 2004).

25
Indirect Costs Rate (Continued)
11. Indirect Expense a. Type b. Rate c. Period From Period To d. Base e. Amount Charged f. Federal Share
11. Indirect Expense           MIS calculates!   MIS calculates!
11. Indirect Expense              
        g. Totals MIS Calculates! 0 0 0
If IDCR, enter the approved indirect cost rate .
If CAP, enter 100 (for 100 percent).
If ICDR, enter approved base amount. If CAP,
enter total indirect costs amount.
If IDCR, enter Final, Predetermined,
Provisional or Fixed. If CAP, enter CAP.
If none, leave blank.
26
Cost Allocation Plans or Indirect Cost Rates
CAP or IDCR

• If a grantee does not have a approved Cost
  Allocation Plan or Indirect Cost Rate, it must
  contact EDs Indirect Cost Group. A list of
  Indirect Cost Group contacts by state is
  available at
• http//www2.ed.gov/about/offices/list/ocfo/fipao/i
  cgreps.html

27
Lines 13A - E Certification

• Certify that the SF-425 is true, complete and
  accurate and that the CIL will maintain a signed
  hard copy.
• Include the certifying officials name, title,
  telephone and email.
• Select Yes for Signed in 13b.
• Indicate the report submittal date.

28
Final Steps

• Click Validate to identify any omissions or
  errors before submitting.
• Print and sign the completed SF-425.
• Click Mark as Complete and Submit to RSA.

29
Reminders and Tips

• Numbers entered must be a positive or a neutral
  integer except for percentages (e.g. 0.1).
• If there is nothing to report in a required
  field, you must enter a zero.
• The SF-425 for regular Part C and ARRA Part C
  must be filed separately.

30
To enter the 425 on-line

• Visit http//RSA.ed.gov
• If you have a user ID Log in, click Help and
  select Technical Support. Then open the I Need
  to Enter Data on a Form that Isnt Listed on my
  Data Entry Screen option, and follow the
  prompts.
• If you dont have a user ID Open Help, select
  Info for New Users.
• If you have forgotten your ID or password Click
  on Log On, click on the New User? link, and
  select Click Here if you Have any Problems
  Logging In.

31
Requirements Regarding Part C Expenditures

• Federal regulations at 34 CFR 74.21(b) require
• CILs to have written procedures to
• minimize the time between the drawdown of federal
  funds and the expenditure of those and
• ensure the reasonableness, allocability, and
  allowability of expenditures in accordance the
  federal cost principles and the terms and
  conditions of the award.

32
Requirements Regarding Expenditures (continued)

• According to 34 CFR 75.731 and OMB Circular
  A-122, RSA may disallow expenditures that lack
  adequate supporting documentation.

33
Additional Resources

• RSA MIS Help link http//rsa.ed.gov or
  RSAMIS.Technical.Support_at_ed.gov
• CIL Program SF-425 Policy Directive
  http//www2.ed.gov/policy/speced/guid/rsa/pd/2011/
  index,html
• Model cost allocation plan for CILs
  http//www2.ed.gov/programs/cil/costplan.pdf
• OMB Circular A-122 http//www.whitehouse.gov/omb/
  circulars_a122_2004
• For additional questions, contact your assigned
  IL unit representative at RSA.