Payment Requests and Financial Reporting Requirements

(Updated December 12, 2024)

Contents

  
 

Automated Clearing House Vendor/Miscellaneous Payment Enrollment Form (SF-3881) 

Applicable beginning March 9, 2023.

Before you can draw down funds, the institutional grant administrator must complete and submit an Automated Clearing House Vendor/Miscellaneous Payment Enrollment form (ACH form) using eGMS Reach. You will find the form in the “Forms and Reports” section. It includes your banking information and enables NEH to electronically transfer funds to your account. As long as your banking information does not change, you will only need to submit the form once, but NEH cannot make payments without a current, valid ACH form.

Do not attach ACH forms to eGMS Reach messages or to emails to the Office of Accounting. Refer to the instructions for accessing the ACH form.

Effective March 27, 2023, the banking information on the ACH form must match the information in your System for Award Management (SAM.gov) profile. Mismatches of ACH banking information between NEH records and SAM.gov will result in the form being rejected. The SAM requirement does not apply to recipients of individual awards.

If you have updates to your banking information, please submit a new ACH form to NEH and update your SAM.gov profile. You must submit these 2 business days prior to submitting your payment request. Instructions for submitting the form to NEH are available at Reach Instructions for ACH Enrollment (PDF).

  
 

Request for Advance Payment or Reimbursement

Effective October 1, 2024, all payment requests must be submitted using the payments tab in eGMS Reach.  Please read these important instructions on  how to submit a payment request in eGMS Reach. NEH will reject all payment requests not submitted in eGMS Reach. 

  
 

Payment Delegation Designation

The Office of Accounting will only accept eGMS Reach payment requests from the IGA and those designated with the Payment Requestor role for your open awards moving forward. The IGA will automatically be authorized to submit payment requests. All currently assigned payment delegates for your open awards will also be able to submit payment requests and will be listed as award participants in eGMS Reach with the Payment Requestor role. Please note that the IGA may not delegate payment request authority to the Project Director.

  • If the IGA needs to change access or add a new payment requestor, they must complete a payment delegation form. Instructions  are available at Grantee Instructions for Payment Request Delegation (PDF).
  • If the IGA needs to remove access for a payment requestor, they must submit a participant change request. Instructions for change requests are available at General Terms and Conditions for Awards to Organizations.
  • Payment requestors have been given accounts to access eGMS Reach. They may sign in using their registered email address (visible when viewing the award's general information) and can follow on-screen instructions for establishing or using a Login.gov account.

The Office of Accounting requires up to 3 business days for processing initial requests upon receipt of a valid and accurate payment request. Upon request approval, funds should be disbursed from the U.S. Department of Treasury within 3 to 5 business days.

Please feel free to contact @email using the subject line eGMS Reach Payment Assistance and one of the team members will work to assist in addressing your issue or concern. 

  
 

Limit on Advance Payment

Standard Policy: 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 recipient 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. 

 
 

Returning Funds to NEH

You may send grant refunds or program income to NEH by ACH, wire transfer, or check.

For ACH:


For Credit Gateway Fedwire:

For check returns, please make checks payable to National Endowment for the Humanities and mail to:

National Endowment for the Humanities
C/O Office of Accounting, 2nd Floor
400 7th Street, SW
Washington, DC 20506 

  
 

Interest

Per 2 CFR § 200.305(12), the recipient may retain up to $500 per year of interest earned on federal funds to use for administrative expenses. Any additional interest earned on federal funds must be returned annually to the Department of Health and Human Services Payment Management System (PMS) through either the ACH network or a Fedwire Funds Service payment. Remittances must include pertinent reference information (such as the award’s 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. Instructions for returning interest can be found at https://pms.psc.gov/grant-recipients/returning-funds-interest.html.

  
 

Federal Financial Report (SF-425)

How to Submit

The institutional grant administrator must complete and submit the Federal Financial Report (FFR) in eGMS Reach to report the financial status of the award, including funds received from NEH, expenditures, and program income earned and used. Before submitting an FFR, you must ensure that the information is accurate, complete, and consistent with your accounting records.

Note: Only the institutional grant administrator has permission to submit FFRs. 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.

Frequency and Due Dates

You will find the due dates for the required financial and performance reports in the “Reports Schedule” in eGMS Reach.

You must submit a final FFR within 120 calendar days after the end date of the period of performance. If you have unliquidated funds at the end of the period of performance, you must promptly send a refund to NEH.

In some cases, you may have to revise or amend an FFR. If you submit a revised FFR after the deadline, you must include an explanation for the revision. The explanation should indicate why the revision is necessary and describe what action you are taking to prevent similar situations.

When the revision results in a balance due to NEH, you must submit a revised FFR as soon as the overcharge is discovered, no matter how much time has lapsed since the original due date. (See OMB Circular A-129 and 2 CFR §200.345 - Collection of amounts due for requirements regarding unreturned amounts that become delinquent debts.)