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Federal Financial Report (FFR)

Form Number

SF 425


The Federal Financial Report (FFR) is used to submit financial information about individual grant awards. The FFR is required on an annual basis, except for domestic awards under the Streamlined Noncompeting Award Process (SNAP) and awards that require more frequent reporting as indicated in the Notice of Award. When required on an annual basis, the report must be submitted for each budget period no later than 90 days after the end of the calendar quarter in which the budget period ends.

In lieu of the annual FFR expenditure data, NIH will monitor the financial aspects of grants under SNAP by using the information submitted directly to PMS.

A final FFR shall be submitted at the completion of the award agreement for all awards. For final FFRs, the reporting period end date shall be the end date of the project or grant period. The final FFR must be submitted within 120 days after the end of the competitive segment.

How to Access
Recipients are required to submit the SF-425 Federal Financial Report (FFR) to the Payment Management System (PMS) accessed through the FFR navigation link in eRA Commons or directly through PMS.

FFR pdf
FFR instructions should be used in combination with the NIH Federal Financial Report supplemental instructions

Additional Information
  • See the eRA Submit Federal Financial Report page for details.
  • See NOT-OD-23-086: Updated Process for Requesting Drawdowns Outside of the Liquidation Period
  • Effective April 1, 2022, recipients are no longer required to submit quarterly cash transaction reports 30 days after the end of each calendar quarter. Instead, PMS will pre-populate the cash transaction section (lines 10a through 10c) of the FFR using recipient real-time cash expenses information from PMS, and adjust recipient-reported disbursements to equal cash advance drawdowns on all non-closed sub-accounts (PMS type P). See NOT-OD-22-099 for additional details.
  • In June 2021 NIH began converting final FFRs to interim FFRS in the Payment Management System to bypass some system checks to reconcile expenditure versus quarterly cash transaction data (NOT-OD-21-138). This conversion practice was discontinued in September 2022 (NOT-OD-22-215)
Updated Date
February 2022