National Endowment for the Humanities, Grants and Administration

B1: On line 1000DE, the amount includes $17 million from the National Endowment for the Arts in FY 2025 for the commissioning of statues for the National Garden of American Heroes that was not awarded; $30.2 million for the Office of Fed/State Partnership that cannot be obligated by the agency due to pending litigation; $35.8 million in approved FY 2025 awards that will be obligated in the first quarter of FY 2026; and matching funds that will be obligated for commitments made in prior years once the awardee raises the required match and NEH certifies the funds.

B2: On line 1740, $17 million will be collected from the National Endowment for the Arts for the commissioning of statues as described in Executive Order 13934 (85 Fed. Reg. 41165; relating to building and rebuilding monuments to American heroes), Executive Order 13978 (86 Fed. Reg. 6809; relating to building the National Garden of American Heroes), and Executive Order 14189 (90 Fed. Reg. 8849; relating to celebrating America’s birthday).

A1: Of the amounts apportioned on this line, amounts for the following items are immediately available for obligation: the Garden of Heroes project, programming for America250 celebrations, necessary work to execute the Agency’s legally-required activities for existing grants, and payments otherwise required by law. Amounts apportioned for purposes other than the aforementioned items are available for obligation 10 business days after the Agency provides OMB with a detailed spend plan that includes, but is not limited to, information on the types and timing for new grant awards. [Rationale: OMB requests additional information on programmatic spending for some or all of the apportioned funds.]

A3: Amounts apportioned on this line are available for obligation consistent with the latest agreed-upon spend plan pertaining to such amounts between the agency and the Office of Management and Budget (OMB). Any revisions or additions to such spend plan shall be proposed to OMB in writing no later than five business days before the anticipated obligation of funds based on such revisions or additions. If OMB agrees to such revision or addition, the latest agreed-upon spend plan shall include such revision or addition. In the absence of an agreed-upon spend plan between the agency and OMB, the agency may obligate funds on this line only as necessary for the Garden of Heroes project, programming for America250 celebrations, necessary work to execute the Agency’s legally-required activities for existing grants, and payments otherwise required by law. [Rationale: An agency spend plan or other documentation is necessary to better understand how the agency intends to obligate some or all of the apportioned funds.]

A3: Amounts apportioned on this line are available for obligation consistent with the latest agreed-upon spend plan pertaining to such amounts between the agency and the Office of Management and Budget (OMB). Any revisions or additions to such spend plan shall be proposed to OMB in writing no later than five business days before the anticipated obligation of funds based on such revisions or additions. If OMB agrees to such revision or addition, the latest agreed-upon spend plan shall include such revision or addition. In the absence of an agreed-upon spend plan between the agency and OMB, the agency may obligate funds on this line only as necessary for the Garden of Heroes project, programming for America250 celebrations, necessary work to execute the Agency’s legally-required activities for existing grants, and payments otherwise required by law. [Rationale: An agency spend plan or other documentation is necessary to better understand how the agency intends to obligate some or all of the apportioned funds.]

A3: Amounts apportioned on this line are available for obligation consistent with the latest agreed-upon spend plan pertaining to such amounts between the agency and the Office of Management and Budget (OMB). Any revisions or additions to such spend plan shall be proposed to OMB in writing no later than five business days before the anticipated obligation of funds based on such revisions or additions. If OMB agrees to such revision or addition, the latest agreed-upon spend plan shall include such revision or addition. In the absence of an agreed-upon spend plan between the agency and OMB, the agency may obligate funds on this line only as necessary for the Garden of Heroes project, programming for America250 celebrations, necessary work to execute the Agency’s legally-required activities for existing grants, and payments otherwise required by law. [Rationale: An agency spend plan or other documentation is necessary to better understand how the agency intends to obligate some or all of the apportioned funds.]

A3: Amounts apportioned on this line are available for obligation consistent with the latest agreed-upon spend plan pertaining to such amounts between the agency and the Office of Management and Budget (OMB). Any revisions or additions to such spend plan shall be proposed to OMB in writing no later than five business days before the anticipated obligation of funds based on such revisions or additions. If OMB agrees to such revision or addition, the latest agreed-upon spend plan shall include such revision or addition. In the absence of an agreed-upon spend plan between the agency and OMB, the agency may obligate funds on this line only as necessary for the Garden of Heroes project, programming for America250 celebrations, necessary work to execute the Agency’s legally-required activities for existing grants, and payments otherwise required by law. [Rationale: An agency spend plan or other documentation is necessary to better understand how the agency intends to obligate some or all of the apportioned funds.]