final federal financial report, FFR, termination, terminated, transfer, transferred, new competitive segment

8.6.1 Final Federal Financial Report

A final FFR is required for

  • any grant that is terminated,
  • any grant that is transferred to a new recipient, or
  • any award, including awards under SNAP, which will not be extended through award of a new competitive segment.

Recipients are required to electronically submit the final FFR. Prior to January 1, 2021, recipients must electronically submit the final FFR through the eRA Commons. After January 1, 2021, recipients are required to electronically submit the final FFR through the Payment Management SystemThe HHS centralized grants payment system operated by the Payment Management Service, Program Support Center. Most HHS (and some other Federal government agencies') recipients receive grant payments through this system.. The final FFR must cover the entire competitive segment or as much of the competitive segment as has been funded before termination. Final FFRs must indicate the exact balance of unobligated funds and may not reflect any unliquidated obligations. There must be no discrepancies between the Federal share of expenditures reported on the final FFR and the net cash disbursements reported to PMS on the Transactions section of the FFR. Unobligated funds must be returned to NIH or must be reflected by an appropriate accounting adjustment in accordance with instructions from the GMO or from the payment office. Final cash transaction reports, as specified by PMS, must be submitted to that office. It is the recipient's responsibility to reconcile reports submitted to PMS and to the NIH awarding ICThe NIH organizational component responsible for a particular grant program or set of activities. The terms "NIH IC," or "awarding IC" are used throughout this document to designate a point of contact for advice and interpretation of grant requirements and to establish the focal point for requesting necessary prior approvals or changes in the terms and conditions of award.. Withdrawal of the unobligated balance following completion date or termination of a grant is not considered an adverse action and is not subject to appeal (see Administrative Requirements-Enforcement Actions-Recovery of Funds).

When the submission of a revised final FFR results in additional claims by the recipient, NIH will consider the approval of such claims subject to the following minimum criteria:

  • The recipient must indicate why the revision is necessary and explain and implement internal controls that will preclude similar occurrences in the future.
  • The charge must represent otherwise allowable costs under the provisions of the grant.
  • There must be an unobligated balance for the budget period sufficient to cover the claim.
  • The funds must still be available for use.
  • NIH must receive the revised final FFR within 60 days of its original due date.