The most important thing about how you report on this form is to remember that the amount must match what you drew down from your funder. The Form 425 numbers need to match your drawdowns. If this is your end of year report, it is due no later than the end of December, covering the period of October 1, 2016 through September 30, 2017. If you need an extension or have specific questions unique to your situation, you must request that from your project officer at ACL. They will work with the Office of Grans Management fiscal specialist to answer fiscal management questions. You can find their contact information at http://www.ilru.org/ila-state-assignments-ila-project-officers-il-specialists
The instructions for SF425 state, related to line 11 Indirect Expense, that you are to complete this information only if required by the awarding agency. The fact that ACL/ILA required us to develop an indirect rate indicates to me that we are expected to fill out line 11. If you report it, you are to enter the cumulative amounts from the date of the inception of the award through the end date of the reporting period, which in this case was September 30. To me, that is an indication that we are to enter the actual indirect amount drawn against the grant for the past year. What portion of your draw down was applied to indirect costs? That is the amount that would go into that line on the form. If for some reason you did not establish and use an indirect rate, you would leave the line blank. The other sections — type of rate, base, etc. — should be found in your indirect cost rate proposal.