AHRQ Implementation of the Federal Financial Report –Mandatory Use of the Federal Financial Report (SF-425) Beginning March 1, 2011

Notice Number: NOT-HS-11-008

Update: The following update relating to this announcement has been issued:

Key Dates
Release Date: February 15, 2011

Issued by
Agency for Healthcare Research and Quality


Beginning March 1, 2011, AHRQ will implement receipt of the expenditure data portion of the Federal Financial Report (FFR SF-425) in paper format.  The transition to use of the FFR for reporting expenditure data includes new reporting dates for annual FFRs, and reporting of cumulative data only.  Any financial report due on or after March 1, 2011, must be submitted using the FFR form.

The Office of Management and Budget has consolidated the Financial Status Report (FSR or SF-269/SF-269A) and the Federal Cash Transaction Report (FCTR or SF-272/SF-272A) into a single form known as the Federal Financial Report (FFR or SF-425/SF-425A).   Since January 1, 2010, AHRQ grantees have been required to report cash transaction data via the Payment Management System (PMS) using the FFR cash transaction data elements.  The expenditure data elements will now be reported to AHRQ using the FFR SF-425. 

All AHRQ Financial Expenditure data due on/after March 1, 2011, must be submitted using the FFR.  Reporting expenditure data on the FFR replaces the reporting of expenditures on the Financial Status Report (FSR).  All new submissions should be prepared and submitted as FFRs.  Currently, AHRQ grant recipients may not submit FFRs using the eRA Commons system.  FFRs for AHRQ grants are to be submitted in paper format to:

AHRQ FFR Coordinator
Agency for Healthcare Research and Quality
OPART, Grants Management
540 Gaither Rd.
Rockville, MD  20850

The FFR expenditure data elements are the same as the FSR data elements, except that only cumulative data is reported on the FFR.  Data for current and previous years is not reported on the FFR.

AHRQ implementation of the FFR retains a financial reporting period that coincides with the budget period of a particular project.  However, the due date for annual FFRs will be 90 days after the end of the calendar quarter in which the budget period ends.  Note that this is a change in due dates of annual FFRs and may provide up to 60 additional days to report, depending upon when the budget period end date falls within a calendar quarter.  For example, if the budget period ends 4/30/2011, the annual FFR is due 9/30/2011 (90 days after the end of the calendar quarter of 6/30/2011).
Due dates of final reports will remain unchanged.  The due date for final FFRs will continue to be 90 days after the project period end date.

Reminder:  Grantees must submit closeout reports in a timely manner.  Unless the AHRQ Grants Management Officer approves an extension, grantees must submit a final FFR, final progress report, and Final Invention Statement and Certification within 90 days of the project period end date. Failure to submit timely and accurate final reports may affect future funding to the organization or awards under the direction of the same PD/PI.


The FFR (SF 425 form) and Instructions for AHRQ Grantees are now available at http://www.whitehouse.gov/sites/default/files/omb/assets/grants_forms/SF-425.pdf and http://www.whitehouse.gov/sites/default/files/omb/assets/grants_forms/SF-425_instructions.pdf.  For further information, contact GMI@ahrq.hhs.gov  


Questions concerning specific financial matters should be directed to the Grants Management Specialist listed in the Notice of Award.
General inquires about this change may be directed to:
Grants Management
Office of Performance Accountability, Resources and Technology
Agency for Healthcare Research and Quality
540 Gaither Road
Rockville, MD  20850
Phone: (301) 427-1468
Email: GMI@ahrq.hhs.gov

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