Implementation of Federal Financial Report Upcoming Mandatory Use of the Federal Financial Report System in the eRA Commons Beginning February 1, 2011

Notice Number: NOT-OD-11-017

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

  • October 20, 2011 - See Notice NOT-OD-12-003. Publication of the Revised NIH Grants Policy Statement (Rev. 10/1/2011): Policy Changes, Clarifications and Document Enhancements.
Key Dates

Release Date: January 4, 2011

Related Notices


Issued by

National Institutes of Health (NIH)


Beginning February 1, 2011, NIH will implement the expenditure data portion of the Federal Financial Report (FFR) in the eRA Commons. The transition to use of the FFR for reporting expenditure data includes new reporting dates for annual FFRs, and reporting of cumulative data only.


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, NIH 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 NIH using the FFR in the eRA Commons. The new eRA Commons system was piloted with 8 Federal Demonstration Partnership (FDP) institutions that assisted NIH with feedback and testing during the Summer and Fall 2010.


All NIH Financial Expenditure data due on/after February 1, 2011 must be submitted using the FFR via the eFSR/FFR system, formerly the eFSR system, in the eRA Commons. 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.

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.

NIH’s 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 1/30/2011, the annual FFR is due 6/30/2011 (90 days after the end of the calendar quarter of 3/31/2011).

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.

The system will permit revisions to previously submitted cash expenditure reports. Any revision must be submitted in the original format, i.e., revisions to FSRs submitted prior to February 1, 2011 must be submitted as FSRs, and revisions to FFRs must be submitted as FFRs.

The eRA Commons web-based eFSR/FFR system allows participants to view information on currently due and late FSR/FFRs and to submit FSR/FFRs electronically to the NIH. Additional resources concerning the eFSR/FFR system, including a User Guide and an on-line demonstration, can be found on the eRA Commons Support Page:

Reminder grantees must submit closeout reports in a timely manner. Unless the Grants Management Officer of the awarding Institute or Center approves an extension, grantees must submit a final FFR, final progress report, and Final Invention Statement and Certification within 90 days of the end of grant period. 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.


FFR (SF 425) Instructions for NIH Grantees are now available at . For further information, contact


Questions concerning specific financial matters in the eRA Commons electronic FSR/FFR system should be directed to the Government Accounting Branch, 301-451-9210 or e-mail at:

General questions concerning using the eRA Commons should be directed to the eRA Commons

Helpdesk at:

eRA Service Desk
Web : (Preferred method of contact)
Toll-free: 1-866-504-9552
Phone : 301-402-7469
TTY : 301-451-5939
Hours : Mon-Fri, 7a.m. to 8 p.m. Eastern Standard Time

General inquires about this change may be directed to:

Division of Grants Policy
Office of Policy for Extramural Research Administration
National Institutes of Health
6705 Rockledge Drive, Suite 350
Bethesda, MD 20892
Phone: (301) 435-0938
FAX: (301) 435-3059