Grant Closeout

After the end of the project period of performance for a Federal discretionary award (i.e., grant or cooperative agreement), recipients are required to submit various reports and documents to close the award.

Closeout is the process by which SAMHSA determines that all applicable administrative actions and all required work of the federal award have been completed. The closeout process starts after the end of the period of performance listed on the Notice of Award (NoA) and ensures the recipient has met all financial, performance, and other reporting requirements.

The Notice of Award (NoA) issued in the last year of the award will include information regarding closeout. In addition, recipients will receive system generated reminder notification letters for closeout beginning thirty (30) days prior to the end date of the project period.

The purpose of closeout is to ensure:

  • Final reports are received and evaluated
  • Allowable costs are determined
  • Amounts due to either the federal agency or to the recipient are determined, and payment arrangements are made
  • Any real or tangible personal property is accounted for

Recipients must meet several requirements before closing out an award in the final budget period of the project. Preparation for closeout should begin three months prior to the end date of the award to accurately forecast expenses and make any adjusting entries that need to be made. Closeout reports must be submitted within one hundred and twenty (120) calendar days of the end of the project period.

Failure to submit timely and accurate final reports may affect future funding to the organization.

Closeout Process for Discretionary Award Recipients

Within one hundred and twenty (120) calendar days after the end of the project period the recipient must:

  • Reconcile financial expenditures associated with the award
  • Liquidate all obligations incurred under the award
  • Return any funds due to Payment Management Services (PMS) due to refunds, corrections, or audits
  • Submit required final reports

In accordance with 2 CFR 200.344, recipients must liquidate all financial obligations incurred under the Federal award no later than one hundred and twenty (120) calendar days after the end of the award’s period of performance (i.e., the project period) as specified in the terms and conditions of the Notice of Award. After one hundred and twenty (120) days, HHS Payment Management System - letter of credit accounts are locked. SAMHSA does not approve extensions to the one hundred and twenty (120) day post-award reconciliation/liquidation period.

Note: Closeout requirements for non-discretionary awards (block and formula grants) may differ from the closeout requirements identified here on this page; non-discretionary award recipients must refer to their Notice of Award for specific block or formula grant statutory and regulatory closeout requirements.

Reports Due for Closeout

Required reports (Final FFR, FPR, and TPPR) for closeout, as noted below, must be submitted within 120 days of the end of the project period. Failure to complete the closeout process in 120 days may result in a unilateral closeout of the grant by SAMHSA. This may affect future funding of federal programs and result in the reimbursement of funding to SAMHSA.

Note: Final reports can only be submitted after the project period has ended.

Resources

Video: SAMHSA Grant Closeout via eRA Commons (6 minutes, 25 seconds)

Grantee Closeout Reference Sheet for FPR and TPPR Due 120 Days (PDF | 1.2 MB):Guidance on how to submit the FPR and the TPPR in the eRA system..

Final Federal Financial Report (FFR)

FFR – Summary of Instructions and Guidance (PDF | 151 KB)

SAMHSA requires submission of a final FFR (SF-425) report no later than 120 days after the end of the project period. The final FFR must:

  • Not include unliquidated obligations
  • Account for all funds awarded within the grant document
  • Reconcile with PMS

Submitting the Final FFR

The SF-425 Federal Financial Reports (FFR) must be submitted in the Payment Management System (PMS), instead of via eRA Commons. SAMHSA grant recipients will use PMS to report all financial expenditures, as well as to drawdown funds.

  1. Recipients must submit the FFR via PMS. The FFR can be accessed from eRA Commons by selecting the Manage button, which will redirect to PMS. SAMHSA will not accept FFRs submitted by email or uploaded as an attachment into eRA.
  2. To submit the FFR, the recipient must be:
    • Registered in eRA Commons; and
    • Assign the Financial Status Reporter (FSR) role in eRA Commons for the recipient organization. The individual in the recipient organization assigned the FSR role is responsible for reporting the statement of expenditures for the grant.
    • In order access and submit FFRs through PMS, grantees must obtain access to the PMS FFR module. Grantees who do not have access to PMS must submit a new user access request for the FFR Module.
    • Grantees who currently have access to PMS and are submitting/certifying the FFR’s on behalf of their organization, should login to PMS and update their permissions to request access to the FFR Module.
    • If recipients have any FFR related questions, they should contact PMS FFR Support.
  3. Verify the FFR is complete and accurate before submitting.

Final Progress Report (FPR)

The FPR must be submitted in eRA Commons. There is no specific template for the Final Progress Report. The FPR should be prepared in accordance with the terms and conditions of the Notice of Award (NoA) and as directed by the SAMHSA Government Program Officer (GPO). The final progress report should cover the entire project period and include, at a minimum, an overview of the goals and objectives stated in the grant application that were accomplished during the funding period. Reports may include the following:

  • Data and progress for performance measures as reflected in the application regarding goals and evaluation activities.
  • A summary of key program accomplishments.
  • Description of the changes, if any, that were made to the project that differ from the application.
  • Description of any difficulties and/or problems encountered in achieving planned goals and objectives including barriers to accomplishing program objectives, and actions to overcome barriers or difficulties.
  • How to Submit the FPR in eRA Commons (PDF | 658 KB)

Tangible Personal Property Report (TPPR)

The TPPR must be submitted in eRA Commons. The TPPR must be completed by recipients as part of closeout to account for tangible personal property. Tangible personal property for this purpose is as follows:

  • Acquired equipment with an acquisition cost of $5,000 or more for which the awarding agency has reserved the right to transfer title
  • Residual inventory of unused supplies with a total aggregate fair market value greater than $5,000

Recipients must submit the Final TPPR, SF-428-B, and as applicable, the SF-428-S (or equivalent).

If there is equipment or supplies to report, the recipient will select in section 2b of the SF-428-B form as follows:

  • Acknowledge equipment acquired under this federal award will be retained for use as originally approved, or
  • Request federal agency disposition instructions, when no longer needed for original purpose.

If a recipient did not acquire any tangible personal property described above, the recipient is still required to submit in eRA Commons the Tangible Personal Property Report - Final Report - SF-428-B (PDF | 54.3 KB), by indicating no property acquired on the report in section 1 (i.e., d. None of the above).

SAMHSA awards do not include federally-owned property or allow for unconditional transfers of acquired equipment with no further obligation to the federal government.

Items of equipment or supplies with a current per unit fair market value of $5,000 or less may be retained, sold, or otherwise disposed of with no further obligation to SAMHSA.

Note: State recipients must use, manage and dispose of equipment acquired under a Federal award by the state in accordance with state laws and procedures. Please refer to 2 CFR §200.313 (b) for more information.

Record Retention

Closeout of a Federal award does not automatically cancel any requirements for property accountability, record retention, or financial accountability.

The recipient organization must retain financial and programmatic records, supporting documents, statistical records, and all other records that are required by the terms of an award, or may reasonably be considered pertinent to an award, for a period of three (3) years from the date the final FFR is submitted.

Records for property (e.g., equipment) acquired with federal funds must be retained for three (3) years after final disposition. Tangible property retained for continued use after closeout is subject to the property standard requirements in 2 CFR Part 200.310 to 316 (45 CFR Part 75.316 to 323).

If an audit, litigation, or other action involving the records starts before the end of the appropriate retention period, the records should be maintained until the end of the appropriate retention period or until the audit, litigation, or other action is completed, whichever is later.

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