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Revised 7/23/2015
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If an FFR is Due, Pending, or Late and has not been started, clicking the link for the grant number on the Federal Financial Report/Financial Status Report Search Result screen will open a new FFR form which can be populated and submitted.
New FFRs can also be created when the current FFR is a in a status of Accepted or Rejected. For these grants, the Create New link displays in the Action column on the FFR Details screen. Selecting this link opens the FFR form for editing and submission. The FFR module will pull previously entered data from its database and pre-populate the form in these cases.
This topic discusses the fields found on the FFR form broken down by the different sections of the report.
IMPORTANT: You must save your FFR data before leaving the form. Select the Save button found on both the top and bottom of the screen to save the data. The Submit button will display when the form is saved. For information on submitting the FFR form to Agency, refer to the topic titled Submitting an FFR.
See below for an explanation of the in the General Information section of the Federal Financial Report form.
Enter the name of the Federal Agency associated with the grant.
For a single award, enter the grant number assigned to the award by the Federal agency. For multiple awards, report this information on the FFR Attachment. Do not complete this field if reporting on multiple awards.
Enter the name and complete address (including zip code) of the recipient organization.
Enter the Dun & Bradstreet Universal Numbering System (DUNS) number or Central Contractor Registry (CCR) extended DUNS number belonging to the recipient agency.
Enter the Employer Identification Number. This number is assigned by the Department of Health and Human Services (DHHS) Central Registry System for payment and accounting purposes and can be obtained from the IRS.
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. For multiple awards, report this information on the FFR Attachment. Do not complete this field if reporting on multiple awards.
Indicate if this report is Quarterly, Semi-annual, Annual, or Final by selecting the appropriate box. For multiple awards, report this information on the FFR Attachment. Do not complete this field if reporting on multiple awards.
Specify whether a Cash or Accrual basis is 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.
Indicate the period established in the award document during which Federal sponsorship begins and ends.
Note that some agencies award multi-year grants for a project period that is funded in increments or budget periods. Throughout the project period, agencies often require cumulative reporting for consecutive budget periods. Under these circumstances, enter the beginning and ending dates of the project period, not the budget period. Do not complete this line if reporting on multiple awards.
Enter the ending date of the reporting period. For quarterly, semi-annual, and annual interim reports, use one of the following reporting period end dates:
3/31, 6/30, 9/30, or 12/31.
For final FFRs, the reporting period end date is the end date of the project or grant period.
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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.
Federal Cash Transaction (i.e., items 10.a.-10.c.)
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.
Federal Expenditures and Unobligated Balance
Enter the total Federal funds authorized as of the reporting period end date.
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.
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. Enter the Federal portion of unliquidated obligations. 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).
Recipient Share
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).
Enter 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, enter zero.
Program Income
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.
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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.
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The Indirect Expense fields for FFRs are entered by selecting the Indirect Expense Entry button found under section 11. Indirect Expense on the FFR form. Selecting this button opens the Indirect Expense Calculation form.
For information on completing the indirect expense entry fields, refer to the topic titled Indirect Expense Entry.
Remarks (line 12)
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).
NOTE: Remarks are required when submitting a revision to an FFR.
Carryover Request
This is non-calculated, manually entered amount used as an informal indicator of the unobligated Federal funds which you would like to have carried over from the last segment.
Certification
Enter the name and title of the authorized certifying official.
Enter the telephone number (including area code and extension) of the individual listed as the Authorized Certifying Official (line 13a).
Enter the email address of the individual listed as the Authorized Certifying Official (line 13a).
The date on which the FFR is being submitted to the Federal agency.
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See Also
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