Post-Award Reporting Requirements

After receiving your grant award, you are required to submit various reports so SAMHSA can monitor your progress and performance.

During the post-award phase of your grant award, SAMHSA monitors progress on your project(s) through a combination of financial and programmatic requirements.

Your SAMHSA government project officer (GPO) and grants management specialist (GMS) work collaboratively to monitor performance on your award and to identify potential problems and areas where technical assistance might be necessary. They do this through reviews of your reports and correspondence, audit reports, site visits, and other information available to SAMHSA. Learn more about GPO and GMS roles and responsibilities.

It is important to review the terms and conditions on your Notice of Award (NoA) carefully to identify the specific reporting requirements, for your grant. Additional reporting requirements may apply that are specific to your award.

Federal reporting requirements include:

Annual Federal Financial Report (FFR) (SF-425)

SAMSHA requires submission of an annual FFR (SF-425) (PDF | 268 KB) no later than 90 days after the end of the budget period.

SAMHSA recipients must submit the FFR for each budget period, unless otherwise specified in the terms and conditions in the Notice of Award (NoA). Failure to submit the complete and accurate FFR in a timely manner will result in the restriction of the recipient’s Payment Management System account and may delay funding and impact future funding.

FFR Section 12 – Remarks regarding Carryover (Intent or Formal):

  1. Recipients requesting a Formal Carryover or using Intent to Carryover (Expanded Authority) must include carryover remarks in the FFR Section 12 – Remarks.
  2. Recipients requesting a Formal Carryover must submit the request as a post-award amendment change in eRA. The request will be disapproved if it is not submitted at the same time as the FFR or no later than December 31, 2018.
  3. If there are no remarks for either Intent (Expanded Authority) or Formal Carryover, SAMHSA will conclude the unobligated balance will not be used in the current budget period.

Submitting the Annual FFR:

  1. The annual FFR is due no later than December 31, 2018, if the budget period end date is September 29, 2018.
  2. Recipients must submit the FFR via the eRA Commons system. SAMHSA will not accept FFRs submitted by email or uploaded as an attachment into eRA.
  3. To submit the FFR in eRA Commons, the recipient must be:
    1. Registered in eRA Commons; and
    2. Assigned 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.
  4. Verify the FFR is complete and accurate before submitting in eRA.

Federal Cash Transactions Report (FCTR)

The Department of Health and Human Services (HHS) Division Payment Management (DPM) requires a separate quarterly FFR to provide an accounting of your award cash transactions (receipt and disbursement), known as the FCTR. Use the FFR to report this information. If you fail to submit these reports by the due dates, access to your funds may be restricted.

Additional Guidance on FCTR

The HHS Payment Management System website provides additional guidance, deadlines, and instructions on the FCTR.

Performance and Progress Reports

All SAMHSA awards require recipients to submit performance and progress reports. The frequency (ranging from quarterly to annually) and program-specific instructions for preparation and submission of these reports will be identified on the terms and conditions on your NoA. Your GPO will also provide you technical assistance regarding report guidelines and requirements at the time of award.

Failure to comply with this reporting requirement may result in the restriction of your account, delay of funds, or denial of future funding.

Submitting Your Performance and Progress Reports

Your NoA will contain instructions for submitting performance and progress reports.

Federal Funding Accountability and Transparency Act (FFATA)

Recipients are required to report certain information about themselves and their first-tier sub-recipients for awards. A specific term is included on your NoA. If your organization is a recipient of grants or cooperative agreements, you must report on subawards of $25,000. There are additional reporting requirements if:

  • 80% or more of your prior year annual gross revenues are from federal awards
  • $25 million or more in annual gross revenues are from federal awards
  • The public does not have access to compensation information filed under Securities and Exchange Commission (SEC) and IRS requirements

Additional Guidance on FFATA

Federal Awardee Performance and Integrity Information System (FAPIIS)

Recipients that have active federal contract, grant, or cooperative agreement awards with a cumulative value greater than $10,000,000 are required to disclose semi-annual information about criminal, civil, and administrative proceedings that reached final disposition within the most recent five-year period and that were connected with the award or performance of an award. Recipients must also make semi-annual disclosures regarding such proceedings and/or affirm that there is no new information to provide. This information will be made publicly available in FAPIIS.

Additional Guidance on FAPIIS

Single Audit Requirements

Nonfederal entities that expend $750,000 or more under federal awards in a fiscal year must have a single audit performed in accordance with the Audit Requirements, 45 CFR 75.501, which implement the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 2 CFR 200.501. Reports on these audits must be submitted to the Federal Audit Clearinghouse (FAC) either within 30 days after receipt or nine months after the end of the fiscal year, whichever is earlier. The audit reports and a completed data collection form (SF-SAC) must be submitted electronically to clearinghouse. FAC operates on behalf of the Office of Management and Budget (OMB).

For specific questions and information about the submission process, call the FAC toll-free number at 800-253-0696.

Based on subsequent audits or other reviews, SAMHSA has the right to refuse and/or recover funds. It is your responsibility to return any funds due from refunds, corrections, or other transactions.

Last Updated: 05/17/2019