How to Complete the Attachment to Form SF 428
The Attachment to Form SF 428 is submitted annually by federal grant recipients to report on Federally-owned property. Follow these steps to complete the form accurately and meet your federal financial assistance reporting obligations.
Step 1: Identify Your Federal Awards
Before filling out the form, collect all active federal award numbers associated with your organization. Each federal award that involves Federally-owned property must be listed and reported separately. Contact your federal program officer if you are unsure which awards require annual property reporting this period.
Step 2: Conduct a Physical Property Inventory
Conduct a complete inventory of all Federally-owned property in your direct custody. This includes equipment, vehicles, and other tangible assets where title is retained by the federal government. Document the following information for each property item:
- Property description and serial or identification numbers
- Acquisition date and original acquisition cost
- Current condition rating and physical location
- Federal award number and federal agency name
- Assigned custodian or responsible party
Step 3: Report Property Held by Subrecipients
If any Federally-owned property has been assigned to subrecipients or contractors, you must report that property in your annual SF 428 submission as well. Collect complete inventory data from each subrecipient and include it in the report. The form provides a field to indicate whether each property item is in direct custody or at a subrecipient or contractor location.
Step 4: Complete the Form Sections
Fill in each section of the Attachment to Form SF 428 with accurate information for every property item. If you have more items than the form provides space for, use the SF 428S Supplemental Sheet to list additional property. For consolidated reporting across multiple federal awards in a single submission, also complete the SF 428-A Annual Report Attachment.
Step 5: Review and Submit the Annual Report
Review your completed form carefully to ensure all property items are listed and all required fields are complete. Submit the annual report to your federal program officer or through the federal grants reporting portal by the due date specified in your award agreement. Retain a copy of all submitted forms and supporting documentation for your records.
Frequently Asked Questions About Form SF 428
What is the Attachment to Form SF 428 used for?
The Attachment to Form SF 428 is an annual report form used by recipients of federal financial assistance to provide a complete inventory of Federally-owned property. It is required by the Office of Management and Budget and helps federal agencies track government-owned property held by grant recipients throughout the award period.
Who is required to submit Form SF 428?
Any non-federal entity that receives federal financial assistance and holds Federally-owned property must submit this annual report. This includes nonprofit organizations, universities, state and local government agencies, and other entities managing government-owned assets under active federal awards.
How often must Form SF 428 be submitted?
The Attachment to Form SF 428 is an annual report and must be submitted once per year. The specific due date for each submission is defined in your federal award agreement or by your federal awarding agency program officer.
What is the difference between SF 428 and SF 428-A?
The SF 428 Attachment is the standard annual report for Federally-owned property under a single federal award. The SF 428-A is used for consolidated reporting when a recipient holds property under multiple federal awards and wants to report all items in a single consolidated annual submission.
Where can I find the SF 428 form to complete online?
You can access and fill out the Attachment to Form SF 428 directly on FormsPal. The online editor allows you to complete all required fields, add information for each property item, and download the finished annual report as a PDF for submission to your federal awarding agency.