Yes, we have added fillable versions of the form to our website.

No, you do not need to track FY 2008 Section 251 funds on a separate FFR.

You must report expenditures separately for each grant awarded by EAC. Those grants could include an older 101 grant, a Title II, Section 251 grant, CARES funding, and a 101 Election Security grant.

Program income is income you earn as a direct result of activities supported under the grant.  For example, if you developed cyber security training materials with grant funds and charge your voting districts for them, the funds you receive in payment are program income.  Net program income is the amount of income remaining after deducting the costs of providing the materials to voting districts, such as shipping costs. If you include expenses incurred related to program income in the expenditures on the report, you should report total program income on Line 10(l), not net income.

On the Section 251 FFR you will record this transfer by adding the funds to Line 10(l) under Program Income. Use the comments box to record the amount and date of the transfer. On the Section 102 FFR, show the amount transferred on Line 10(n), which will leave the Final FFR for Section 102 with a balance of zero on line 10(o). Use the comments box to note the date and amount of the transfer. EAC has authorized some individual States to make this transfer, but we will also issue a general memorandum authorizing this transfer in the coming days.

Interest earned on the federal share is reported in the Federal Interest section of the FFR on lines 10. p - r. We must track interest generated on federal funds separately, so we have dedicated the following lines:
10p. Total Federal interest earned
10q. Federal interest expenditures
10r. Remaining Federal interest to be expended (line p minus q)

Interest earned from depositing cash to meet match requirements is reported on lines 12a-12b of the FFR. We must track interest earned from state match separately, and have dedicated the following lines:
12a. State Interest Earned
12b. State Interest Expended

True program income is reported as part of the Recipient Share on Line 10(l) using the additive method identified in line 10. Program income earned from the state match is reported in lines 12c and 12d.

See also “What is net program income and how is it reported on the Federal Financial Report (FFR)?”

Interest earned on state matching funds should be included in Line 12a in the State Interest Earned section. State Interest Expended will be reported on line 12b. It is likely that only a state’s 251 and Election Security grants have state match which earns interest as that match must be deposited in the Election Fund with the federal funds. This scenario would apply to those states that use cash as a way to meet their match requirements. Under Section 101 Election Improvement, any state match cash provided does not have to be deposited in the interest-bearing Election Fund.

A terminated system is one that never received certification from the EAC because the registered manufacturer terminated the application before testing was completed.