NATIONAL ENDOWMENT FOR THE HUMANITIES
CFDA 45.129 PROMOTION OF THE HUMANITIES - FEDERAL/STATE PARTNERSHIP
I. PROGRAM OBJECTIVES
To provide funding through grants to humanities councils in each State (Including the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of Northern Mariana Islands). The 56 State humanities councils support, on a competitive basis, locally initiated humanities programs. State councils also design and conduct humanities projects.
II. PROGRAM PROCEDURES
The National Endowment for the Humanities (NEH) makes grants to each of the 56 State humanities councils upon submission and approval of Federal/State Partnership General Support Grants Application Cover Sheet and Compliance Plan (OMB No. 3136-0134). Generally, the grant is for a five year period with annual awards in the first three years. The grants provide administrative and program support. After receipt of the grant, the State humanities council is required to submit a Revised Summary Budget for the Funding Period (OMB No. 3136-0134). The State humanities councils may subgrant funds to local non-profit organizations, institutions, and groups. Under this program, awards made by a State council to a subrecipient are referred to as "regrants."
The laws for this program are found in 20 USC 956(f).
Availability of Other Program Information
NEH maintains a home page on the Internet (http://www.neh.gov) which provides general information about NEH programs.
III. COMPLIANCE REQUIREMENTS
In developing the audit procedures to test compliance with the requirements for a Federal program, the auditor should first look to Part 2, Matrix of Compliance Requirements, to identify which of the 14 types of compliance requirements described in Part 3 are applicable and then look to Parts 3 and 4 for the details of the requirements
A. Activities Allowed or Unallowed
Funds may be used to initiate and support programs and research which have substantial scholarly and cultural significance; to insure that the benefit of programs will also be available to citizens where such programs would otherwise be unavailable due to geographic or economic reasons; and to foster education in and public understanding and appreciation of the humanities. (20 USC 956(c)(4), 956(c)(7), and 956(c)(9)).
Federal regrant funds must be expended according to the Revised Summary Budget (OMB No. 3136-0134) and any amendments as approved by NEH. Transfers can be made from other categories to regrants, but written permission from the NEH is required to transfer funds from the regrant category.
1. Eligibility for Individuals - Not Applicable
2. Eligibility for Group of Individuals or Area of Service Delivery - Not Applicable
3. Eligibility for Subrecipients
This program refers to subrecipients as "regrantees." Regrantees must be organizations (including institutions of higher education and units of State and local governments), groups or persons that form an association to carry out a project, or not-for-profit groups (do not have to be incorporated). For-profit organizations are not eligible (20 USC 956(c)(2), 956(h)(1), and 956(l)).
G. Matching, Level of Effort, Earmarking
Under this program, State humanities councils may receive both funds titled as Outright Funds and Matching Offers. Both types of funding must be matched on a one for one basis. The amount of each type of funding is identified in the grant award documents. The Outright Funds may be matched with either cash or in-kind cost sharing (20 USC 956(f)(1)).
The Matching Offers are only released by NEH upon certification of eligible gifts per the Matching Funds Certification Letter (OMB No. 3136-0134) and accompanying instructions.
For those councils covered by the Economic Development of the Territories Act (the Virgin Islands, Guam, American Samoa, and the Commonwealth of Northern Mariana Islands) the matching requirements do not apply to the first $200,000 in Outright Funds.
2. Level of Effort - Not Applicable
3. Earmarking - Not Applicable
1. Financial Reporting
a. SF-269A, Financial Status Report (Short Form) - Applicable
b. SF-270, Request for Advance or Reimbursement - Applicable
c. SF-271, Outlay Report and Request for Reimbursement for Construction Program - Not Applicable
d. SF-272, Federal Cash Transactions Report - Applicable
2. Performance Reporting - Not Applicable
3. Special Reporting
Matching Funds Certification Letter (OMB No. 3136-0134) - This letter is used to describe and certify the qualification of third-party gifts funds for the Matching Offer.
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