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The Federal Financial Report screen displays an electronic version of the FFR long form.
Tip: You can save the form without submitting it by using the Save button. This allows you to start the form and complete it later.
IMPORTANT: With the transition of expenditure data reporting from Financial Status Reports (FSRs) to FFRs, it is possible that you may need to revise a previously submitted FSR. In this case, the revised report should also be submitted using the FSR format. eRA Commons will automatically select the correct form for you.
Uninitiated FSRs or FSRs in a Work in Progress status are no longer available. For these FSRs, eRA will reject the old report and institutions must create a new report using the FFR format. If you have questions on the version of the report being used or if you can no longer find your progress report, please contact the eRA Service Desk.
Enter the unexpended amount from the previous project period.
Displays the name of the Federal Agency associated with the grant. This information is pre-populated from the grant information and cannot be edited.
Displays the grant number assigned to the award by the Federal agency. This field is pre-populated and cannot be edited.
Displays the name and complete address of the recipient organization. This field is pre-populated and cannot be edited.
Displays the Dun & Bradstreet Universal Numbering System (DUNS) number or Central Contractor Registry (CCR) extended DUNS number belonging to the recipient agency. This information is pre-populated from the grant information and cannot be edited.
Displays the number assigned by the Department of Health and Human Services (DHHS) Central Registry System for payment and accounting purposes. This information is pre-populated from the grant information and cannot be edited.
Enter the recipient account number or any other identifying number assigned to the award by the recipient. This is not a requirement of the Federal agency and is for the recipient’s use only.
Select the appropriate radio button to indicate:
Select the appropriate radio button to indicate the basis used for recording the transactions related to the award:
Accrual basis of accounting refers to the accounting method in which expenses are recorded when incurred. For Cash basis accounting, expenses are recorded when they are paid.
Indicates the period established in the award document during which Federal sponsorship begins and ends.
Displays the ending date of the reporting period.
FFR Long Form Lines 1-9
For each field of the Transaction section, enter the cumulative amounts from the date of inception of the award through the end date of the reporting period specified in the Reporting Period End Date field.
These data items are reported via the Payment Management System. You do not have the ability to enter this information in the eRA Commons. These fields are disabled.
Use lines 10.d-h for single grant reporting.
Displays the total Federal funds authorized.
Enter the amount of Federal fund expenditures. Expenditures are the sum of actual cash disbursements for direct charges for goods and services; the amount of indirect expenses charged to the award; and the amount of cash advances and payments made to sub-recipients and subcontractors.
Enter the Federal portion of unliquidated obligations. Unliquidated obligations on a cash basis are obligations incurred, but not yet paid. On an accrual basis, these are obligations incurred, but for which outlay has not yet been recorded. Those obligations include direct and indirect expenses incurred but not yet paid or charged to the award, including amounts due to sub-recipients and subcontractors.
On the final report, this line should be zero unless the awarding agency has provided other instructions. Do not include any amount that has been reported in the Federal share of expenditures (line 10e). Do not include any amount for a future commitment of funds (such as a long-term contract) for which an obligation or expense has not been incurred.
This is the sum of Federal share of expenditures (line 10e) and Federal share of unliquidated obligations (line 10f).
This is the amount of Total Federal funds authorized (line 10d) minus Total Federal share (line 10g).
Do not complete this section if reporting on multiple awards.
Enter the total required recipient share for the reporting period specified in the Reporting Period End Date field (line 9). The required recipient share should include all matching and cost sharing provided by recipients and third-party providers to meet the level required by the Federal agency. This amount should not include cost sharing and match amounts in excess of the amount required by the Federal agency (e.g., cost overruns for which the recipient incurs additional expenses and, therefore, contributes a greater level of cost sharing or match than the level required by the Federal agency).
Enter the recipient share of actual cash disbursements or outlays (less any rebates, refunds, or other credits) including payments to subrecipients and subcontractors. This amount may include the value of allowable in-kind match contributions and recipient share of program income used to finance the non-Federal share of the project or program.
Note that on the final report, this line should be equal to or greater than the amount of the Total recipient share required (line 10i).
This is a calculated field for showing the amount of Total recipient share required (line 10i) minus Recipient share of expenditures (line 10j).
If the Recipient share of expenditures is greater than the Total recipient share required amount, the field will show zero.
Do not complete this section if reporting for multiple awards
Enter the amount of Federal program income earned. Do not report any program income here that is being allocated as part of the recipient’s cost sharing amount included in the Recipient share of expenditures field (line 10j).
Enter the amount of program income that was used to reduce the Federal share of the total project costs.
Enter the amount of program income that was added to funds committed to the total project costs and expended to further eligible project or program activities.
Enter the amount of Total Federal program income earned (line 10l) minus the Program income expended in accordance with the deduction alternative (line 10m) or Program income expended in accordance with the addition alternative (line 10n). This amount equals the program income that has been earned but not expended, as of the reporting period end date.
FFR Long Form Lines 1-9
Indirect expenses are the costs associated with the general operation of an institution and the performance of its research activities.
This field represents the type of indirect expense. Types include Provisional, Predetermined, Final, or Fixed.
This field indicates the indirect cost rate in effect during the reporting period. This number is a percentage.
The "From" and "To" range of the period as related to the indirect costs.
Base represents the amount of the base against which the indirect cost was applied.
This field represents the total amount of indirect costs charged during the reporting period.
This field indicates the Federal portion of the Amount Charged (line 11e).
These fields are the calculated sums of indirect expense entries for each of the following fields: Base, Amount Charged, and Federal Share.
NOTE: Refer to the section below titled Maintain Indirect Expenses for steps on adding or removing indirect expense items.
FFR Long Form - Indirect Expense
Enter any explanations or additional information required by the Federal sponsoring agency including excess cash as stated in the field for Cash on Hand (line 10c).
Adding Remarks on the FFR
NOTE: Remarks are required when submitting a revision to an FFR.
Enter the requested information for your institution's authorized certifying official in lines 13a-13d.
Entering the FFR Authorized Official
The Date Report Submitted field (13e.) will automatically populate the date on which you submit the report.
To add indirect expense(s):
The indirect expense displays in the table.
Adding an Indirect Expense to FFR
To remove an indirect expense:
Deleting an Indirect Expense on FFR
Submitting the FFR sends the form to the sponsoring Agency for processing. Once submitted, the FFR is available for viewing on the Status Information screen under Other Relevant Documents.
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