Financial Reporting Guidelines

Community Service Grant (CSG) recipients must complete either an Annual Financial Report (AFR) or an annual Financial Summary Report (FSR), as detailed in the applicable year General Provisions and Eligibility Criteria. The Financial Reporting Guidelines (Guidelines) explain how to complete these reports. The Guidelines have been updated for fiscal year 2024. Please note the following: 

  1. Next Generation Warning System (NGWS) grant has been identified in certain sections to include:

    1. Part II, Section V. “NFFS: Excluded Revenues” (Page 12).

    2. Part III, AFR Schedule A Line 2 instructions (Page 23) and Schedule E Line 8 instructions (Page 55).

    3. Part III, FSR Part 1 Revenue Line 2 instructions (Page 63) and Part 2 Expense Line 25 instructions (Page 68).

  2. An update to the television CSG recipient guidelines for Large Gifts Allocations per the CPB Board of Directors Resolution approved on December 11, 2023 for television CSG policy (Recommendation 2):

    1. Part II Section XIV, Allocating Capital Assets & Large Gifts (page 20).

    2. Footnote 33 was added to define the five-year average calculation (Page 20).

  3. Radio CSG recipients that are permitted by policy to provide unaudited financial statements must submit them to CPB through its Integrated Station Information System:

    1. Part I, Section 1. Financial Statements, A. Overview (Page 4).

    2. Part III, FSR Line Item Instructions, Part 4: Reconciliation of FSR with Audited/Unaudited Financial Statements, Submission of Unaudited Financial Statements (Page 71).

  4. NPR payments to Radio CSG recipients based on the NPR Network donations and NPR+ subscriptions must be excluded from NFFS:

    1. Part III, AFR and FSR Line Item Instructions, Completing AFR Schedule A - Direct Revenue, Line 2 - Amounts provided by Public Broadcasting Entities, D. NPR - All payments except pass-through payments (page 23).

    2. Part III AFR and FSR Line Item Instructions, FSR Line Item Instructions, Part 1 - Revenue, Line 3 - All other public broadcasting entities (page 63).