The office responsible for submitting the grantee's financial reports should have access to the following requirements, and to the various reporting forms and their instructions.

A list of report due dates tailored for a specific NEH grant appears as the last page of the original award document or subsequent extension.

Request for Advance or Reimbursement (SF 270)

Form
Grantee organizations shall use Standard Form 270 to request payment.

Limit on Advance Payment
Grantees are normally authorized to be paid on an advance basis. When this is not the case, the grantee will be informed of the alternate payment basis in the award documents. Requests for advance payment shall be limited to the grantee's immediate cash needs and are not to exceed anticipated expenditures for a thirty (30) day period.

Section 12 may be used to request advance payment as well as reimbursement. A reimbursement should appear as a negative amount on item 12.b. This makes item 12.c. the sum of the advance requested in item 12.a. and the reimbursement stated in item 12.b.

NEH reserves the right to withhold payments if the grantee fails to comply with the program objectives or the terms and conditions of the award, or if the grantee is indebted to the United States government.

Frequency
Grantees may submit payment requests whenever grant funds are needed. Requests for advance payment should be submitted to NEH's Accounting Office no earlier than fifteen days prior to the beginning of the period for which funds are requested. Grantees on the Vendor Express system transmitting payment requests via FAX should expect grant funds to be transferred to their banks within ten workdays. Grantees must include all bank information on requests.

Multiple Grants
Grantees who administer more than one NEH grant may use a single SF 270 to request payment on these grants. The grantee must identify at the bottom of the form or on a separate sheet each grant for which payment is sought and the amount of payment requested for each grant.

Number of Copies and Addressee
One copy of the payment request signed by the certifying official should be mailed to NEH's Accounting Office, Room 310, Washington, D.C. 20506, or FAXed to 202-606-8343.

Additional instructions for completing the form will be found on the reverse side of the form.

Federal Cash Transactions Report (SF 272 and 272-A)

Form and Requirement
This report is used to monitor the receipt and disbursement of federal grant funds only; nonfederal funds and cost sharing should not be included on the form. Grantees must submit this form when it is due, whether or not any funds were requested or expended during the reporting period. Identical information on computer printouts will be accepted in lieu of the forms.

Multiple Grants
When a grantee administers more than one NEH grant, all active NEH grants (that is, those grants that were not completed or terminated prior to the period covered by the report) must be listed on the continuation page of the Federal Cash Transactions Report (SF 272-A). Once the final Financial Status Report has been submitted for a grant, the grant should no longer appear on the Federal Cash Transactions Report.

Frequency and Due Dates
The Federal Cash Transactions Report must be submitted within thirty days after the end of each calendar quarter:

Reporting Periods	Due Dates
January 1 through March 31	April 30
April 1 through June 30	July 31
July 1 through September 30	October 31
October 1 through December 31	January 31

Interest
Interest earned on federal grant funds is no longer reported on the Federal Cash Transactions Report or apportioned to the various federal funding agencies. Instead, interest in excess of $250 a year that is earned on advanced payments on all federal grants to an organization shall be remitted annually to the Department of Health and Human Services. If possible, interest should be remitted through an electronic medium such as the Remittance Express (REX) Deposit system. Grantees that do not have this capability should make payment by check and mail it to the HHS Payment Management System, P.O. Box 6021, Rockville, MD 20852.

Number of Copies and Addressee
Send one copy signed by the certifying official to NEH's Accounting Office, Room 310, Washington, D.C. 20506, or Faxed to (202) 606-8343.

Additional instructions for completing the form are on the reverse side of the form.

Final Financial Status Report

Form
NEH grantees have the option of using NEH's abbreviated Final Financial Status Report form, or OMB Standard Forms 269 or 269A (Regular or Short Form). Identical information on computer printouts will be accepted in lieu of any of the referenced forms.

Frequency and Due Dates
A final Financial Status Report must be submitted within ninety (90) days after the completion of the grant period.

Number of Copies and Addressee
Send three copies to NEH's Office of Grant Management, Room 311, Washington, D.C. 20506. One copy should have the original signature of the certifying official.

Any unexpended advances must be refunded to NEH.

Program Income Reports

The grant award document will state if a grantee is required to submit program income reports. Although there is no prescribed form for the program income reports, a description of the information that should be included appears in the award document along with the dates by which the reports must be submitted.