English {\rtf1 Hello everybody. This is Ryan Oster with the \par U.S. Fish & Wildlife Service's Wildlife & Sport \par Fish Restoration program}{\rtf1 Division of Financial Assistance Support & \par Oversight Training Branch and I would like to \par welcome you to this virtual learning series.}{\rtf1 Today's topic will focus on the Office of \par Management and Budget}{\rtf1 (OMB) Standard Form 425, also referred to as \par the SF-425 or the Federal Financial Report.}{\rtf1 This is the form that recipients complete when \par reporting}{\rtf1 on the financial status of Federal}{\rtf1 and matching funds}{\rtf1 under Federal grants}{\rtf1 and cooperative agreements.}{\rtf1 The purpose of this video is to provide you, as \par the recipient, with clear guidance on how the \par form should be completed.}{\rtf1 This video is directed towards recipients of U.S. \par Fish & Wildlife Service awards only.}{\rtf1 If you are a recipient of financial assistance \par awards from other Federal awarding agencies, \par please consult with them directly}{\rtf1 as to how they would like you to complete}{\rtf1 the SF-425.}{\rtf1 You can obtain the most current version of the \par SF-425, along with its printed instructions, by \par going to www.grants.gov.}{\rtf1 On the homepage, hover your pointer over the \par tab labeled "Forms" and select}{\rtf1 "Post-Award Reporting Forms".}{\rtf1 From here, you may select to download a PDF \par version of the SF-425.}{\rtf1 Once downloaded,}{\rtf1 you can either complete the form electronically}{\rtf1 or print the form and complete the fields \par manually.}{\rtf1 Now let's go over the various fields and how \par they should be completed.}{\rtf1 First, let's focus on \b Boxes 1-5\b0 , which require \par information about the Federal awarding agency, \par as well as you the recipient.}{\rtf1 In \b Box 1\b0 ,\b \b0 you should enter the name of the \par Federal awarding agency}{\rtf1 and the Organizational Element Identified in \par your Notice of Award to which this report is \par being submitted.}{\rtf1 As a best management practice, the Service \par recommends}{\rtf1 that its recipients enter}{\rtf1 "Department of the Interior - U.S. Fish & Wildlife \par Service".}{\rtf1 In \b Box 2\b0 , enter the Federal grant or cooperative \par agreement number assigned by the Service.}{\rtf1 This is the grant or cooperative agreement \par number identified on your Notice of Award.}{\rtf1 This number is sometimes also referred to as \par the Federal Award Identification Number (FAIN).}{\rtf1 Moving onto \b Box 3\b0 , enter your organization's \par name and complete address.}{\rtf1 If you have received the award as a private \par citizen,}{\rtf1 and not as an organization,}{\rtf1 enter your name and complete address.}{\rtf1 If you are a recipient located within the United \par States, when completing the form electronically}{\rtf1 the zip code field will require the zip code + 4}{\rtf1 and will return an error if you only enter a five \par digit zip code.}{\rtf1 If you are a recipient located outside of the \par United States, it will be easier to complete this \par section if you select your respective country first}{\rtf1 before entering data in any other \b Box 3 \b0 field,}{\rtf1 as the required field settings change for foreign \par addresses.}{\rtf1 In \b Box 4a\b0 , for all recipients, except private \par citizens,}{\rtf1 enter your organization's 9 digit DUNS number.}{\rtf1 Recipients should make sure that the \par information entered in \b Boxes 3 \b0 and\b 4a \b0 matches \par to your organization's current DUNS registration.}{\rtf1 If you have received the award as a private \par citizen,}{\rtf1 enter "000000000" (nine 0s).}{\rtf1 Next, in \b Box 4b\b0 ,\b \b0 all recipients}{\rtf1 except for private citizens located in the United \par States or any recipient located outside the }{\rtf1 United States, must enter their organization's 9 \par digit Employee Identification Number}{\rtf1 (EIN) which is assigned to your organization}{\rtf1 by the Internal Revenue Service.}{\rtf1 This number is also sometimes referred to as \par the recipient's "Tax ID Number".}{\rtf1 If you are a private citizen located in the United \par States, enter "000000000" (nine 0s).}{\rtf1 Do \b NOT\b0 enter your Social Security number.}{\rtf1 If you are a recipient located outside the United \par States, enter "444444444" (nine 4s).}{\rtf1 Lastly, in \b Box 5\b0 , enter the unique account or \par identifier number that you use to track }{\rtf1 expenditures for the award in your financial \par management system,}{\rtf1 if applicable.}{\rtf1 Do \b NOT\b0 enter your bank account number.}{\rtf1 If you use the Federal Award Identification \par Number to track award expenditures,}{\rtf1 then enter the same number as in \b Box 2 \b0 or \par simply leave the field blank.}{\rtf1 Next, let's move on to \b Boxes 6-9\b0 .}{\rtf1 In \b Box 6\b0 , select the type of report that you are \par submitting.}{\rtf1 Quarterly, semi-annual, and annual reports are \par referred to as interim reports and may only be }{\rtf1 required for multi-year awards or as specific \par conditions to individual awards.}{\rtf1 The final report is the last financial report \par submitted for the award and is required for \par every Service award.}{\rtf1 If you are uncertain as to what type of report \par you are submitting,}{\rtf1 refer to your Notice of Award which will identify \par what types of financial reports are due for your \par award and at what frequency.}{\rtf1 If the Service has approved an extension for the \par award period of performance, refer to your}{\rtf1 amended Notice of Award for updated reporting \par deadlines.}{\rtf1 In \b Box 7\b0 , select whether you as a recipient \par follow either the Cash or Accrual Method of \par Accounting.}{\rtf1 The difference between these two methods of \par accounting involves the timing at which }{\rtf1 transactions are recorded in your accounting \par system.}{\rtf1 The Cash Method of Accounting}{\rtf1 records revenue when it is received from the \par customer}{\rtf1 and records expenditures when they are paid to \par entities such as vendors and employees.}{\rtf1 The Accrual Method of Accounting}{\rtf1 records revenue when it is earned (not received)}{\rtf1 and records expenditures}{\rtf1 when they are incurred (not when they are paid).}{\rtf1 Some recipients utilized the Modified Cash \par Method of Accounting}{\rtf1 which incorporates elements of both forms of \par accounting.}{\rtf1 In this case, recipients should select "Cash" \par Method of Accounting.}{\rtf1 In \b Box 8\b0 , enter the award period of \par performance start and end dates. If you are}{\rtf1 unsure about the start and end dates, please \par refer to the Notice of Award}{\rtf1 which will identify the period of performance \par start and end dates.}{\rtf1 In \b Box 9\b0 , enter the end date of the specified \par reporting period.}{\rtf1 This is the date that will signify the time period,}{\rtf1 beginning from the start of the award, to the \par date listed here by which}{\rtf1 you are reporting on the financial status of funds \par expended}{\rtf1 under the award.}{\rtf1 Interim reporting period end dates align with the \par end of each Federal fiscal quarter}{\rtf1 to include March 31;}{\rtf1 June 30;}{\rtf1 September 30;}{\rtf1 or December 31.}{\rtf1 If you are unsure what your reporting period end \par date is, refer to your Notice of Award or contact \par the Service Technical Representative}{\rtf1 identified on your Notice of Award.}{\rtf1 \b Box 10 \b0 is the largest section}{\rtf1 of the SF-425}{\rtf1 and provides the bulk of the financial reporting \par information}{\rtf1 concerning the award.}{\rtf1 It is comprised of four sections that includes:}{\rtf1 (1) Federal Cash;}{\rtf1 (2) Federal Expenditures and Unobligated \par Balance;}{\rtf1 (3) Recipient Share; and}{\rtf1 (4) Program Income.}{\rtf1 Depending on your award, some of these \par sections may not apply.}{\rtf1 For example, if your Notice of Award does not \par include a recipient cost share or match,}{\rtf1 then you would not complete any of the fields in \par the Recipient Share section.}{\rtf1 Let's now go through each of the sections in \par more detail.}{\rtf1 The first section of \b Box 10 \b0 focuses on Federal \par Cash and whether you have Federal cash on \par hand}{\rtf1 that exceeds your immediate cash needs.}{\rtf1 In \b Box 10a\b0 , enter the cumulative amount of \par cash}{\rtf1 that you have received from the award}{\rtf1 as of the reporting period end date.}{\rtf1 This amount includes all cash received from the \par Federal award}{\rtf1 either in the form of cash advances or cash \par received as a result of reimbursements.}{\rtf1 If you, as a recipient, draw funds directly from \par the electronic payment system (ASAP),}{\rtf1 then the amount entered here should equal the \par total amount of cash drawn from ASAP as of the \par reporting period end date.}{\rtf1 If you are waived or prohibited from using ASAP \par and request payment via submission of the \par SF-270 or 271,}{\rtf1 then the amount entered here should equal the \par total amount of Federal cash received as of the \par reporting period end date.}{\rtf1 In \b Box 10b\b0 , you should enter the amount of the \par Federal cash reported in \b Box 10a\b0 }{\rtf1 that has been disbursed to pay for eligible \par expenditures.}{\rtf1 Examples of disbursements include payments \par for goods and services,}{\rtf1 indirect costs applied to the award,}{\rtf1 and any advances or payments}{\rtf1 to contractors and subrecipients.}{\rtf1 The amount entered in \b Box 10b \b0 should never \par exceed the amount listed in \b Box 10a\b0 .}{\rtf1 Lastly, \b Box 10c\b0 is the difference between \b Box \par 10a\b0 }{\rtf1 and \b Box 10b\b0 .}{\rtf1 This represents the amount of Federal cash on \par hand}{\rtf1 that you have received from the Federal award}{\rtf1 that was not disbursed as of the reporting \par period end date.}{\rtf1 This amount can never be less than zero.}{\rtf1 Any amount of cash on hand}{\rtf1 should not exceed the recipient's immediate \par cash needs.}{\rtf1 2 CFR 200.305 requires recipients to minimize}{\rtf1 the time elapsing between the advance \par payment of funds from the U.S. Treasury}{\rtf1 and its subsequent disbursement,}{\rtf1 regardless of how the payment is made.}{\rtf1 The next section of \b Box 10 \b0 focuses on the \par Federal Expenditures}{\rtf1 and Unobligated Balance of Federal funds.}{\rtf1 In \b Box 10d\b0 , you should enter the total amount \par of Federal funds}{\rtf1 that have been authorized for the award as of \par the reporting period end date.}{\rtf1 Some Service awards may be funded \par incrementally; therefore, the total amount of}{\rtf1 funds authorized as of the reporting period end \par date may not be the same as the total award \par amount.}{\rtf1 The amount entered in this box should match \par the total amount of funds available to the \par recipient}{\rtf1 to draw either in ASAP or using the SF-270 for \par those entities that are waived or prohibited from \par ASAP,}{\rtf1 at the time of the reporting period end date.}{\rtf1 In \b Box 10e\b0 , you should enter the Federal share \par of funds that have been expended by the \par recipient}{\rtf1 as of the reporting period end date.}{\rtf1 Expenditures include payments for direct \par charges such as payroll, services, supplies,}{\rtf1 travel, equipment,}{\rtf1 contracts, subawards,}{\rtf1 as well as indirect charges.}{\rtf1 When submitting a final report,}{\rtf1 the amount listed in \b Box 10e \b0 should equal the \par total amount of Federal funds drawn from ASAP}{\rtf1 or received as a result of payment requests}{\rtf1 made using the SF-270.}{\rtf1 The amounts may be different when submitting \par interim reports due to cash advances}{\rtf1 or pending draws for eligible expenditures.}{\rtf1 Recipients that have been approved to \par generate program income should NOT}{\rtf1 include any expenditures of Federal program \par income in \b Box 10e\b0 . This information will be \par displayed later}{\rtf1 in the Program Income section}{\rtf1 in \b Boxes 10l-o\b0 .}{\rtf1 \b Box 10f \b0 is labeled the Federal share of \par unliquidated obligations.}{\rtf1 For recipients who utilized the Cash Method of \par Accounting,}{\rtf1 these are obligations or commitments to \par vendors, contractors, and subrecipients}{\rtf1 that have been incurred, but not yet paid.}{\rtf1 For recipients who utilized the Accrual Method \par of Accounting,}{\rtf1 these are incurred obligations or commitments}{\rtf1 for which an expenditure has not yet been \par record. For example,}{\rtf1 a recipient receives an invoice for vehicle \par repairs,}{\rtf1 yet does not plan to pay the invoice until 30 \par days from now.}{\rtf1 This is an example of an unliquidated obligation.}{\rtf1 If there are no recipient obligations or \par commitments,}{\rtf1 simply enter $0.}{\rtf1 On the final SF-425,}{\rtf1 the amount here should always be $0}{\rtf1 unless the Service has provided you with other \par instructions.}{\rtf1 In \b Box 10g\b0 , you should add up the total \par amounts listed in \b Boxes 10e \b0 and \b 10f\b0 to get the \par total Federal share of expenditures}{\rtf1 and unliquidated obligations and commitments}{\rtf1 as of the reporting period end date.}{\rtf1 If you are completing the SF-425 electronically,}{\rtf1 the form completes this calculation for you \par automatically}{\rtf1 once you enter the amounts in \b Boxes 10e \b0 and \par \b 10f\b0 .}{\rtf1 For \b Box 10h\b0 , you should subtract the amount \par entered in \b Box 10g \b0 from the amount in \b Box \par 10d \b0 }{\rtf1 to get the total unobligated balance of Federal \par funds.}{\rtf1 This represents the amount of Federal funds \par remaining to be spent for the award}{\rtf1 as of the reporting period end date.}{\rtf1 Similar to \b Box 10g\b0 , if you are completing the \par SF-425 electronically,}{\rtf1 the form completes this calculation for you \par automatically}{\rtf1 once you enter the amounts in \b Boxes 10d\b0 , \b 10e\b0 , \par and \b 10f\b0 .}{\rtf1 Moving onto the next section,}{\rtf1 we see that \b Boxes 10i-k\b0 }{\rtf1 represents financial information}{\rtf1 about the Recipient Share of expenditures \par under the Federal award.}{\rtf1 If your award includes a recipient cost share or \par matching funds as identified in your Notice of \par Award, you must complete this section.}{\rtf1 If not, you may skip the section completely.}{\rtf1 In \b Box 10i\b0 ,\b \b0 enter the total amount of cost share \par or matching funds required to meet the \par conditions of the award}{\rtf1 as stated in your Notice of Award or recent \par amendment.}{\rtf1 For example, a recipient is awarded a grant \par totaling $1 million}{\rtf1 that has a mandatory 3:1 match requirement.}{\rtf1 The Federal share of this award is $750,000.}{\rtf1 The recipient is required to provide the \par remaining $250,000}{\rtf1 in matching funds.}{\rtf1 When reporting on this award,}{\rtf1 the recipient would enter}{\rtf1 $250,000}{\rtf1 in \b Box 10i \b0 as the Total Recipient Share \par Required.}{\rtf1 In \b Box 10j\b0 ,}{\rtf1 you should enter the amount of actual cash \par expenditures that have been disbursed to meet }{\rtf1 the recipient's cost share or matching \par requirements under the award.}{\rtf1 This amount may include cost share \par disbursements by any contractors and}{\rtf1 subrecipients. This amount may also include \par the value of any third party}{\rtf1 in-kind contributions charged to the award, as \par well as the recipient's share of any program \par income expended under the award.}{\rtf1 Lastly, this amount may also include any cost \par share or matching funds in excess}{\rtf1 of the amount required to meet the recipient's \par share of the award}{\rtf1 (this is commonly refer to as "overmatch"). For \par those awards that require a recipient cost}{\rtf1 share, in order for you to receive all Federal \par funds under the award,}{\rtf1 the amount of cost share expenditures in \b Box \par 10j\b0 }{\rtf1 must be equal to}{\rtf1 or greater than the amount required in \b Box 10i\b0 .}{\rtf1 If the amount listed in \b Box 10j\b0 }{\rtf1 is less than \b Box 10i\b0 ,\b \b0 than some amount of \par Federal funds will be left unliquidated}{\rtf1 at the close of the award and this will be \par identified in \b Box 10h\b0 .}{\rtf1 The last box in the Recipient Share section is \par \b Box 10k\b0 .}{\rtf1 \b Box 10k \b0 is simply a subtraction}{\rtf1 of \b Box 10j \b0 from \b 10i\b0 in order to determine the \par remaining recipient share to be provided}{\rtf1 under the award.}{\rtf1 This represents the amount of any additional \par recipient share of expenditures}{\rtf1 that must be disbursed}{\rtf1 in order for you to receive any additional \par Federal funds}{\rtf1 under the award.}{\rtf1 If the amount entered in \b Box 10j\b0 }{\rtf1 exceeds the amount in \b Box 10i\b0 , then enter $0 \par in \b Box 10k\b0 .}{\rtf1 \b Box 10k \b0 can never be a negative number.}{\rtf1 If you're completing the SF-425 electronically,}{\rtf1 the form completes this calculation for you \par automatically}{\rtf1 once you enter the amounts}{\rtf1 in \b Boxes 10i \b0 and \b 10j\b0 .}{\rtf1 The fourth section of \b Box 10 \b0 provides financial \par information about the Federal share of }{\rtf1 any Program Income that has been authorized \par under the award.}{\rtf1 You should skip this section completely,}{\rtf1 unless your award has generated}{\rtf1 program income.}{\rtf1 In \b Box 10l\b0 , you should enter the Federal share \par amount of any program income earned under \par the award.}{\rtf1 The only exception is if you are approved to \par earn and use program income to meet the cost \par sharing or matching}{\rtf1 requirements of the award as stipulated under 2 \par CFR 200.307(e)(3)}{\rtf1 or any program specific rules and regulations \par that govern your award. Under this scenario,}{\rtf1 you treat all program income earned}{\rtf1 as cost share by including it in \b Box 10j\b0 }{\rtf1 (the Recipient Share of Expenditures).}{\rtf1 In \b Box 10m \b0 or \b 10n\b0 ,}{\rtf1 enter the total amount of Federal program \par income,}{\rtf1 identified in \b Box 10l\b0 ,}{\rtf1 that was expended in accordance with either \par the deduction method or the additive method.}{\rtf1 Deduction is the default method for all \par recipients,}{\rtf1 except Institutions of Higher Education}{\rtf1 and nonprofit research institutions,}{\rtf1 if the Service does not specify in its regulations \par or Notice of Award.}{\rtf1 Lastly, \b Box 10o \b0 is simply a subtraction}{\rtf1 of \b Boxes 10m \b0 and \b 10n\b0 from \b Box 10l\b0 }{\rtf1 and represents the amount of Federal program \par income that you have not yet expended}{\rtf1 under the award as of the reporting period end \par date.}{\rtf1 According to the Cash Management \par Improvement Act,}{\rtf1 recipients are required to expend Federal \par program income earned prior to requesting any \par future Federal funds.}{\rtf1 For those recipients who complete the SF-425 \par electronically,}{\rtf1 \b Box 10o \b0 is completed automatically}{\rtf1 once you enter the amounts in \b Boxes 10l\b0 ,}{\rtf1 \b 10m\b0 , and \b 10n\b0 .}{\rtf1 Moving on to the second page of the SF-425,}{\rtf1 \b Box 11 \b0 is where you enter financial information}{\rtf1 concerning indirect costs that have been \par charged to the award.}{\rtf1 In order for indirect costs to be charged to the \par award,}{\rtf1 the recipient must have an approved negotiated \par indirect cost rate agreement}{\rtf1 with their Federal cognizant agency and \par received approval from the Service to charge \par indirect costs}{\rtf1 as indicated in the Notice of Award.}{\rtf1 If you have agreed to accept the \i 10% de minimis\i0 \par indirect rate as a condition of the award,}{\rtf1 this serves as an approved negotiated indirect \par cost rate agreement.}{\rtf1 Recipients who receive Federal awards as \par private citizens}{\rtf1 should leave this section blank as they are not \par eligible to charge indirect costs.}{\rtf1 Reporting on indirect cost is cumulative over \par the life of the award.}{\rtf1 If you are reporting on a multi-year award and \par have more than one approved negotiated \par indirect cost rate agreement}{\rtf1 that will be in effect during the life of the award,}{\rtf1 you will report indirect costs in this section on \par separate lines}{\rtf1 corresponding to each indirect cost rate applied.}{\rtf1 The form allows for only two different approved}{\rtf1 indirect cost rates to be listed.}{\rtf1 If you have more than two approved indirect \par cost rates}{\rtf1 being charged to the award during the reporting \par period, simply provide the additional lines of \par indirect cost information}{\rtf1 in a separate attachment. You can add an \par attachment by clicking the button labeled "Add \par Attachment"}{\rtf1 in \b Box 12\b0 .}{\rtf1 \b Box 11a \b0 is where you identify the type of \par indirect rate that you have been approved to \par charge to the award.}{\rtf1 There are several different types of indirect \par rates with the most common types being: (1) \par Provisional Rate;}{\rtf1 (2) Final Rate;}{\rtf1 (3) Predetermined Rate;}{\rtf1 (4) Fixed Rate with Carry-Forward;}{\rtf1 (5) Special Rate;}{\rtf1 and (6) \i 10% de minimis\i0 .}{\rtf1 If you are unsure as to what type of indirect rate \par you have been approved to apply to the award, }{\rtf1 refer to your Negotiated Indirect Cost Rate \par Agreement}{\rtf1 (often referred to as the NICRA).}{\rtf1 \b Box 11b \b0 is where you enter your approved \par indirect rate. This is a percentage.}{\rtf1 In \b Box 11c\b0 , enter the effective time period of \par the approved indirect cost rate.}{\rtf1 Typically, most approved indirect rates are valid \par for 1-2 year time periods.}{\rtf1 \b Box 11d \b0 is where you enter the total amount of \par direct cost base charged to the Federal award }{\rtf1 through the reporting period end date against \par which the indirect rate was applied.}{\rtf1 The most common types of bases include: (1) \par Salaries;}{\rtf1 (2) Salaries and Fringe;}{\rtf1 and (3) Modified Total Direct Costs (MTDC).}{\rtf1 Again, the type of base will be identified on your \par NICRA letter.}{\rtf1 In \b Box 11e\b0 , enter the total amount of indirect \par costs that have been charged to the Federal \par award}{\rtf1 as of the reporting period end date.}{\rtf1 This is calculated by multiplying the indirect rate \par percentage entered in \b Box 11b \b0 with the direct \par cost base amount in \b Box 11d\b0 .}{\rtf1 \b Box 11f \b0 is where you enter the Federal share of \par indirect costs}{\rtf1 that have been applied to the award. If your \par award is 100% Federally funded,}{\rtf1 then the Federal share of indirect costs in \b Box \par 11f\b0 }{\rtf1 should equal the total amount of indirect costs \par charged in \b Box 11e\b0 . If your award}{\rtf1 includes a cost share, multiply the total indirect \par costs entered in \b Box 11e \b0 by the Federal rate of \par participation,}{\rtf1 meaning the percent contribution of Federal \par funds to the total award,}{\rtf1 to obtain the Federal share amount of indirect \par costs to enter in \b Box 11f\b0 .}{\rtf1 For example, if your award requires a \par mandatory 25% recipient cost share, then you \par can only }{\rtf1 apply 75% of the total indirect costs to the \par Federal share.}{\rtf1 When more than one indirect cost rate is \par applied to the award during the reporting period \par end date, you must complete \b Boxes 11g\b0 }{\rtf1 to show the total amount of direct cost base \par charged under column \b 11d\b0 ,}{\rtf1 the total amount of indirect costs charged to the \par award under column \b 11e\b0 ,}{\rtf1 and the Federal share of indirect costs under \par column \b 11f\b0 .}{\rtf1 If you complete the SF-425 electronically,}{\rtf1 the form completes these calculations \par automatically}{\rtf1 after you enter the amounts in \b Boxes 11d\b0 , \b 11e\b0 , \par and \b 11f\b0 .}{\rtf1 If you complete the form manually, the amounts \par entered in each of the boxes of \b 11g\b0 are simply \par a summation}{\rtf1 of the direct cost base charge to the award,}{\rtf1 amount of indirect costs charged to the award,}{\rtf1 and the Federal share of the indirect costs \par charged to the award}{\rtf1 during the reporting period end date.}{\rtf1 The last section of the SF-425 is comprised of \par the Remarks,}{\rtf1 Certification, and Agency Use Only sections. In \par \b Box 12\b0 , you have the ability to enter any \par explanations}{\rtf1 or additional information as needed to explain \par aspects of the report or as requested by the \par Service in your Notice of Award.}{\rtf1 Please consult with the Service Technical \par Representative}{\rtf1 identified on your Notice of Award if you have \par any questions}{\rtf1 as to the type of information that should be \par entered in \b Box 12\b0 .}{\rtf1 Examples of information may include details on \par third party}{\rtf1 in-kind hours and total value,}{\rtf1 information concerning audit payback of funds, \par reasons why excess cash is on hand as \par reported in \b Box 10c\b0 ,}{\rtf1 and a breakdown of the source and type of \par recipient cost share reported in \b Box 10j\b0 .}{\rtf1 \b Box 13a \b0 is reserved for the name}{\rtf1 and title of the individual or official who is \par authorized to certify the SF-425}{\rtf1 on behalf of the recipient.}{\rtf1 \b Box 13b \b0 is designated for this person's \par signature.}{\rtf1 \b Boxes 13c-e \b0 are provided for the authorized \par individual}{\rtf1 or official's telephone number,}{\rtf1 e-mail address, and the date on which the \par report was submitted to the Service.}{\rtf1 \b Box 14 \b0 is reserved for the Service}{\rtf1 and should not be completed by the recipient.}{\rtf1 On behalf of the U.S. Fish & Wildlife Service's \par Financial Assistance Training Branch,}{\rtf1 we hope that this video tutorial has been helpful \par in understanding}{\rtf1 how to complete the SF-425.}{\rtf1 If you have any questions, please contact the \par Service Technical Representative identified}{\rtf1 in your Notice of Award. Have a great day.}