Corporation for Public Broadcasting. Introduction to Financial Reporting
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- Camron Benson
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1 Corporation for Public Broadcasting Introduction to Financial Reporting Live Webinar Training October 4, 2018
2 Introductions Presenters Kate Arno, Director of TV CSG Policy & Review Biniam Debebe, Senior Financial Review Specialist Ken Goulet, Senior Financial Review Specialist 2
3 Objectives For radio and TV grantees: Understand purpose and importance of accurate reporting Be ready to prepare your first annual financial reports Improve ability to file a flawless report Know where to find help Meet annual training requirement 3
4 Agenda Overview of Financial Reporting to CPB Non-Federal Financial Support (NFFS) Preparing the Annual Financial Reports AFR Walk Through 4
5 Experiencing audio issues during webinar? Ensure your computer has not gone into sleep mode. If audio problem continues: Call-in toll-free number Call-in toll number Audio Recommendations Access code:
6 Submitting Questions Press Q&A button in the top right of screen At bottom right, choose Q&A Under Ask, select Host Type question in field at bottom of screen Hit send 6
7 Agenda Overview of Financial Reporting to CPB Financial reporting and compliance Important documents Where to find resources Non-Federal Financial Support (NFFS) Preparing the Annual Financial Reports AFR Walkthrough 7
8 Financial Reporting Why report? Communications Act requirement The non-federal financial support (NFFS) you report is used to calculate your CSG. Required before CPB releases your second CSG payment.
9 Financial Reporting What financial reports? AFR: Annual Financial Report or FSR: Financial Summary Report AFS: audited financial statement or unaudited financial statement, if allowed
10 AFR or FSR & AFS? All TV grantees are required to file AFR and submit AFS Radio grantees: CSG Level Total Revenue Financial Form Financial Statements Required A & B < $300,000 FSR Audited or Unaudited A & B $300,000 FSR Audited C & D N/A AFR Audited 10
11 Integrated Station Information System Where do you report? isis.cpb.org 11
12 When? AFR/FSR Filing Deadlines Due 5 months after the end of your fiscal year Two extensions available: 1 st extension is for 45 days 2 nd extension is for 30 days Penalties apply for late filing. 12
13 Important Documents Financial Reporting Guidelines Reporting requirements and independent accountant attestation, NFFS definition, line item instructions, updated annually Principles of Accounting guidance on CPB s requirement to submit audited financial statements 13
14 Important Documents Discrete Accounting Communications Act Requirement Included in the terms and conditions of your grant award for all CSG revenues and expenditures. Discrete Accounting Defined Requires unique accounting codes that identify CSG funds both revenues and expenses, restricted and unrestricted so that both the grantor and auditor can track CSG funds within the grant recipient s accounting system. 14
15 CSG Resources cpb.org Resource documents Online webinars Help Desk Phone: (866) Fax: (202)
16 Where to Find Resources Website cpb.org 16
17 Where to Find Resources Website cpb.org 17
18 Questions & Answers Q & A Test Your Knowledge 18
19 Question 1 Which of the following is correct regarding the AFR/FSR filing due date? A. The AFR/FSR is due by May 31. B. Penalties do not apply. C. 1 st extension requires justification & approval by CPB. D. 2 nd extension requires justification & approval by CPB. 19
20 Question 1 - Answer Which of the following is correct regarding the AFR/FSR filing due date? A. The AFR/FSR is due by May 31. B. Penalties do not apply. C. 1 st extension requires justification & approval by CPB. D. 2 nd extension requires justification & approval by CPB. 20
21 Question 2 For FY2018, a radio station with CSG level A has total revenue of $500K and NFFS of $275K. What financial forms must the station submit to CPB? A. AFR and AFS since the station is CSG level A. B. FSR and AFS since total revenue is $300K. C. FSR and no AFS since NFFS is < $300K. D. FSR and unaudited financial statements since NFFS is <$300K. 21
22 Question 2 - Answer For FY2018, a radio station with CSG level A has total revenue of $500K and NFFS of $275K. What financial forms must the station submit to CPB? A. AFR and AFS since the station is CSG level A. B. FSR and AFS since total revenue is $300K. C. FSR and no AFS since NFFS is < $300K. D. FSR and unaudited financial statements since NFFS is <$300K. 22
23 Submitting Questions Press Q&A button in the top right of screen At bottom right, choose Q&A Under Ask, select Host Type question in field at bottom of screen Hit send 23
24 Agenda Overview of Financial Reporting to CPB Non-Federal Financial Support (NFFS) Definition and purpose of NFFS NFFS criteria Preparing the Annual Financial Reports AFR Walk Through 24
25 What is NFFS? NFFS is the total of direct revenue and the fair value of property and services received as either a contribution or a payment, which meets specific criteria as to: recipient, form, source, and purpose. 25
26 Purpose of NFFS Determine Grantee s CSG program eligibility Factor in calculating incentive portion of CSG Part of the legal justification for CPB s federal appropriation 26
27 NFFS Criteria Summary NFFS Criteria Contribution Payment (including Exchange Transactions) Recipient Public broadcasting entity or an organization that receives the revenue on its behalf Form Gifts, grants, bequests, donations and appropriations An appropriation or contract payment Source Any source except the federal government or a public broadcasting entity State or local government or agency thereof; or an educational institution Purpose Construction or operation of a noncommercial, educational public broadcast station; or the production, acquisition, distribution, or dissemination of educational television or radio programs and related activities The cash, goods and/or services received by the CSG recipient must be in exchange for a service directly related to producing, developing, or delivering educational or instructional television or radio programming. 27
28 NFFS: The Source Criterion Contributions Ineligible Federal Government Public Broadcasting Entities Eligible State & Local Government Agencies Not for profits & Foundations For Profit Entities Individuals Public & Private Colleges & Universities 28
29 NFFS: The Source Criterion Payments Eligible Ineligible Federal Government Public Broadcasting Entities State & Local Government Agencies Educational Institutions For Profit Entities Individuals Not for profits & foundations that are not educational inst 29
30 NFFS Criteria Summary NFFS Criteria Contribution Payment (including Exchange Transactions) Recipient Public broadcasting entity or an organization that receives the revenue on its behalf Form Gifts, grants, bequests, donations and appropriations An appropriation or contract payment Source Any source except the federal government or a public broadcasting entity State or local government or agency thereof; or an educational institution Purpose Construction or operation of a noncommercial, educational public broadcast station; or the production, acquisition, distribution, or dissemination of educational television or radio programs and related activities The cash, goods and/or services received by the CSG recipient must be in exchange for a service directly related to producing, developing, or delivering educational or instructional television or radio programming. 30
31 Questions & Answers Q & A Test Your Knowledge 31
32 Question 3 Which of the following statements are true? A. All revenues in a station s AFS qualify as NFFS. B. The four NFFS criteria are Recipient, Form, Source and Purpose. C. Revenue needs to meet only one NFFS criteria to be eligible as NFFS. D. CPB can add additional restrictions to NFFS. 32
33 Question 3 - Answer Which of the following statements are true? A. All revenues in a station s AFS qualify as NFFS. B. The four NFFS criteria are Recipient, Form, Source and Purpose. C. Revenue needs to meet only one NFFS criteria to be eligible as NFFS. D. CPB can add additional restrictions to NFFS. 33
34 Question 4 A TV station received grants from USDOE, a state gov t agency, for-profit entity, foundation, and PBE for the production and distribution of educational television. Which statements are correct? A. All contributions for the purpose of production and distribution of educational television are NFFS eligible. B. Contributions from the USDOE, state gov t agency and public broadcasting entity are NFFS ineligible. C. Contributions from the foundation, state gov t agency and for-profit entity are NFFS eligible. 34
35 Question 4 - Answer A TV station received grants from USDOE, a state gov t agency, for-profit entity, foundation, and PBE for the production and distribution of educational television. Which statements are correct? A. All contributions for the purpose of production and distribution of educational television are NFFS eligible. B. Contributions from the USDOE, state gov t agency and public broadcasting entity are NFFS ineligible. C. Contributions from the foundation, state gov t agency and for-profit entity are NFFS eligible. 35
36 Question 5 A Radio station received payments for rental of excess tower capacity to the local government and to a private business. Which statements are correct? A. Payment from the local government is NFFS eligible and private business is NFFS ineligible. B. Payments from both sources are NFFS ineligible. C. Payments from both sources are NFFS eligible. 36
37 Question 5 - Answer A Radio station received payments for rental of excess tower capacity to the local government and to a private business. Which statements are correct? A. Payment from the local government is NFFS eligible and private business is NFFS ineligible. B. Payments from both sources are NFFS ineligible. C. Payments from both sources are NFFS eligible. 37
38 Submitting Questions Press Q&A button in the top right of screen At bottom right, choose Q&A Under Ask, select Host Type question in field at bottom of screen Hit send 38
39 Agenda Overview of Financial Reporting to CPB Non-Federal Financial Support (NFFS) Preparing the Annual Financial Reports AFR/FSR filing process Annual financial report components Audited financial statement (AFS) requirements AFR/FSR desk reviews AFR Walk Through 39
40 AFR/FSR Filing Process General ledger and accounting records maintained throughout the fiscal year... 40
41 AFR/FSR Forms AFR FSR Direct Revenue Schedule A Part 1 Indirect Administrative Support (if applicable) In-kind Contributions (if applicable) Schedule B Part 1 Schedules C and D Part 1 Expenses Schedule E Part 2 NFFS Exclusions Schedules A, B, C and D Part 3 Reconciliation with Audited Financial Statements (if applicable) Schedule F Part 4 41
42 Additional required forms for all grantees Grantee Profile AFR Forms Signature Page (Certification and Attestation) Audited Financial Statements (AFS), if required Additional forms, if applicable Large Gift Allocation (TV) or Capital Asset Allocation (Radio) Accountant s Qualification Statement (AQS) (State/Internal Audit) Extension Request Form 42
43 Audited Financial Statements/AFS Must be: station specific comparative statements (include prior year) on letterhead, signed & uploaded by the Independent Auditor. Joint Licensees can use a combined AFS with supplemental statement of activities for each CSG grantee. 43
44 Audited Financial Statements Financial Accounting Standards Board (FASB) model financial statements include: Independent Auditor s Report Statement of Financial Position Statement of Activities Statement of Cash Flows Notes to Financial Statements Statement of Functional Expenses (optional but strongly encouraged) 44
45 Audited Financial Statements Governmental Accounting Standards Board (GASB) model financial statements generally include: Independent Auditor s Report Management s Discussion and Analysis (MD&A) Statement of Net Assets (and/or Balance Sheet) Statement of Revenues, Expenses and Changes in (Fund) Net Assets Statement of Cash Flows Notes to Financial Statements Statement of Functional Expenses (optional but strongly encouraged) 45
46 Unaudited Financial Statements-FSR filers Unaudited Financial Statements for FASB model: Required: Statement of Financial Position Statement of Activities Statement of Cash Flows Optional for CPB: Notes to Financial Statements Statement of Functional Expenses Note: Financial statements must be comparative. 46
47 Unaudited Financial Statements-FSR filers Unaudited Financial Statements for GASB model: Required Statement of Net Assets (and/or Balance Sheet) Statement of Revenues, Expenses and Changes in (Fund) Net Assets Statement of Cash Flows Optional for CPB Notes to Financial Statements Statement of Functional Expenses Management s Discussion and Analysis (MD&A) Note: Financial statements must be comparative. 47
48 AFR/FSR Submission Summary Complete all required & applicable schedules/forms. Review & verify all revenues, expenses, and NFFS. Upload AFS, if required. Complete the signature page. Submit the AFR/FSR to CPB. 48
49 AFR/FSR Desk Review Process After you submit your AFR/FSR: CPB performs desk reviews & requests information/documentation Once the AFR/FSR is approved, NFFS is used in CSG calculations AFRs/FSRs are also subject to audits by the Inspector General (even after desk review approvals) 49
50 Questions & Answers Q & A Test Your Knowledge 50
51 Which of the following is false? Question 6 A. An AFR/FSR is subject to an audit by CPB s OIG, even after desk review approvals. B. Both the Head of Grantee & Independent Accountant must sign the AFR Signature Page. C. AFR Schedules A, E, & F are always required to be completed. D. None of the above 51
52 Question 6 - Answer Which of the following is false? A. An AFR/FSR is subject to an audit by CPB s OIG, even after desk review approvals. B. Both the Head of Grantee & Independent Accountant must sign the AFR Signature Page. C. AFR Schedules A, E, & F are always required to be completed. D. None of the above 52
53 Submitting Questions Press Q&A button in the top right of screen At bottom right, choose Q&A Under Ask, select Host Type question in field at bottom of screen Hit send 53
54 Agenda Overview of Financial Reporting to CPB Non-Federal Financial Support (NFFS) Preparing the Annual Financial Reports AFR Walk Through 54
55 Integrated Station Information System Access at isis.cpb.org 55
56 Financial Reporting Main View status of schedules and forms Menu NFFS Summary 56
57 Report direct revenue Schedule A Identify NFFS on each line Add comments for large differences 57
58 Report direct revenue Schedule A Line 13 & 14 Revenue (Net of Direct Expenses) Indicate NFFS eligibility on Line 20 New (Line 21) Spectrum Auction 58
59 Schedule A Adjustments to Revenue (Automatically populated in ISIS) Revised description 59
60 Schedule E Report program and support services expenses Report investment in capital assets Indicate direct and indirect expenses 60
61 Schedule E Report expenses by function & source in Lines 1 to 7 (A-D) Radio TV 61
62 Schedule F Input all revenue reported in your audited financial statements in line 2 and add reconciling items in Line 4 62
63 Schedule B Indirect administrative support-ias Revised description 63
64 Schedule B Basic Method-Worksheet II-Cost groups benefitting station operations 64
65 Indirect administrative support Schedule B 65
66 Schedule C In-kind contributions of services and other assets 66
67 Schedule D In-kind contributions of property and equipment 67
68 AFS Upload Page The independent accountant must complete this page and upload the audited financial statements 68
69 Signature Page Head of Grantee certifies NFFS Independent Accountant attests to NFFS 69
70 Submitting Questions Press Q&A button in the top right of screen At bottom right, choose Q&A Under Ask, select Host Type question in field at bottom of screen Hit send 70
71 Completed Agenda Overview of Financial Reporting to CPB Non-Federal Financial Support (NFFS) Preparing the Annual Financial Reports AFR Walk Through 71
72 Completed Training Objectives For radio and TV grantees: Understand purpose and importance of accurate reporting Be ready to prepare your first annual financial reports Improve ability to file a flawless report Know where to find help Meet annual training requirement 72
73 CSG Resources cpb.org Resource documents Online webinars Help Desk Phone: (866) Fax: (202)
74 Where to Find Resources Website cpb.org 74
75 Where to Find Resources Website cpb.org 75
76 Corporation for Public Broadcasting Introduction to Financial Reporting Live Webinar Training October 4, 2018
Completing CPB s Annual Financial Report. Corporation for Public Broadcasting New Orleans, LA June 1, 2016
Completing CPB s Annual Financial Report Corporation for Public Broadcasting New Orleans, LA June 1, 2016 Introductions CPB Staff Kate Arno, Director, TV CSG Policy and Review Biniam Debebe, Senior Financial
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Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2016 data 2017 data Revision 1. Amounts provided directly by federal
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Page 1 of 13 Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2016 data 2017 data Revision 1. Amounts provided directly
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Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 1. Amounts provided directly by federal government agencies 2. Amounts
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Page 1 of 12 Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2015 data 2016 data Revision 1. Amounts provided directly
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1 of 11 10/8/2018, 3:26 PM Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2016 data 2017 data Revision 1. Amounts
More informationSource of Income 2016 data 2017 data Revision
Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2016 data 2017 data Revision 1. Amounts provided directly by federal
More informationSource of Income 2016 data 2017 data Revision
Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2016 data 2017 data Revision 1. Amounts provided directly by federal
More informationSource of Income 2016 data 2017 data Revision
Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2016 data 2017 data Revision 1. Amounts provided directly by federal
More informationSource of Income 2014 data 2015 data Revision
Page 1 of 13 Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2014 data 2015 data Revision 1. Amounts provided directly
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Page 1 of 12 Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2013 data 2014 data Revision 1. Amounts provided directly
More informationSource of Income 2015 data 2016 data
Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2015 data 2016 data 1. Amounts provided directly by federal government
More informationSource of Income 2016 data 2017 data Revision
Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2016 data 2017 data Revision 1. Amounts provided directly by federal
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Page 1 of 12 Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 1. Amounts provided directly by federal government agencies
More informationSource of Income 2014 data 2015 data Revision
Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2014 data 2015 data Revision 1. Amounts provided directly by federal
More informationSource of Income 2015 data 2016 data Revision
Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2015 data 2016 data Revision 1. Amounts provided directly by federal
More informationSource of Income 2015 data 2016 data Revision
Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2015 data 2016 data Revision 1. Amounts provided directly by federal
More informationSource of Income 2016 data 2017 data
Page 1 of 13 Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2016 data 1. s provided directly by federal government
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1 of 10 4/25/17, 4:36 PM Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2015 data 2016 data Revision 1. Amounts provided
More informationSource of Income 2014 data 2015 data Revision
Page 1 of 13 Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2014 data 2015 data Revision 1. Amounts provided directly
More informationSource of Income 2016 data 2017 data
Page 1 of 15 Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2016 data 2017 data 1. Amounts provided directly by federal
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Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2012 data 2013 data Revision 1. Amounts provided directly by federal
More informationSource of Income 2015 data 2016 data Revision
Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2015 data 2016 data Revision 1. Amounts provided directly by federal
More informationSource of Income 2012 data 2013 data Revision
Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2012 data 2013 data Revision 1. Amounts provided directly by federal
More informationSource of Income 2013 data 2014 data Revision
Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2013 data 2014 data Revision 1. Amounts provided directly by federal
More informationSource of Income 2016 data 2017 data Revision
Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2016 data 2017 data Revision 1. Amounts provided directly by federal
More informationSource of Income 2016 data 2017 data Revision
1 of 15 5/29/2018, 1:39 PM Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2016 data 2017 data Revision 1. Amounts
More informationSource of Income 2014 data 2015 data Revision
Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2014 data 2015 data Revision 1. Amounts provided directly by federal
More informationSource of Income 2016 data 2017 data
Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2016 data 2017 data 1. Amounts provided directly by federal government
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1 of 19 2/19/2018, 9:36 AM Schedule A KWMU-FM (1487) St. Louis, MO NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2016 data 2017
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Schedule A Maine Network (1781) Lewiston, ME NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2013 data 2014 data Revision 1. Amounts
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1 of 13 Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2014 data 2015 data Revision 1. Amounts provided directly by
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Schedule A KLRN-TV (1867) San Antonio, TX NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2017 data 2018 data Revision 1. Amounts
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Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 1. Amounts provided directly by federal government agencies A. Grants
More informationSource of Income 2016 data 2017 data
Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2016 data 2017 data 1. Amounts provided directly by federal government
More informationSource of Income 2015 data 2016 data Revision
Page 1 of 13 Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2015 data 2016 data Revision 1. Amounts provided directly
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Page 1 of 11 Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 1. s provided directly by federal government agencies
More informationSource of Income 2016 data 2017 data
Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2016 data 2017 data 1. Amounts provided directly by federal government
More informationSource of Income 2014 data 2015 data
Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2014 data 2015 data 1. Amounts provided directly by federal government
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Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2015 data 2016 data 1. Amounts provided directly by federal government
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Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2012 data 2013 data Revision 1. Amounts provided directly by federal
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Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2015 data 2016 data Revision 1. Amounts provided directly by federal
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Schedule A NFFS Excluded? If you have an NFFS Exclusion, please click the "NFFS X" button, and enter your NFFS data. Source of Income 2015 data 2016 data 1. Amounts provided directly by federal government
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