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)
- Federal Cash Transactions Reports (FCTR)
- Progress Reports
- Federal Funding Accountability and Transparency Act (FFATA)
- Federal Awardee Performance and Integrity Information System (FAPIIS)
Annual Federal Financial Report (FFR)
SAMSHA requires submission of an annual FFR (SF-425) (PDF | 268 KB).
As a SAMHSA grant recipient, you must submit the FFR for each budget period, unless otherwise specified in the terms and conditions on your NoA.
The annual FFR is due within 90 days after the end of the budget period. Timely submission of accurate FFRs is important. Failure to comply with this reporting requirement will result in the restriction of your Payment Management System account, delay of funds, or denial of future funding.
Submitting Your FFR
FFR reporting is entered directly into the eRA Commons system. FFRs submitted by email or uploaded as an attachment into eRA will not be accepted.
- How to Submit a Federal Financial Report (FFR) via the eRA Commons (PPTX | 2MB)
- SAMHSA Federal Financial Report (FFR) (SF-425) Model (PDF | 174 KB)
To ensure timely review and processing, make sure that you have an established eRA Commons account.
There are two types of carryover actions. Recipients may only submit one type of carryover per budget period.
- Expanded Authority (10 percent or less of the total approved current year budget.)
- SAMHSA authorizes expanded authority for automatic carryover of unobligated funds from the previous budget periods to the current budget period for recipients who meet the following specific criteria:
- The recipient must not be on Restricted Status.
- The proposed carryover amount is 10 percent or less of the total federal share of the current budget period (the year in which the funds are needed).
- The funds cannot be identified as restricted in the notice of award’s terms and conditions.
- The intent to carryover and the carryover amount (in dollars only) must be stated in FFR Remarks, section 12. Subsequent FFRs must reflect the actual carryover amount
- Formal Carryover requiring prior approval (formal requests that do not fall under the expanded authority.)
For instructions on both carryover types, please refer to the carryover requests.
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.
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
- Prime recipients report their own executive compensation if they meet all the criteria, as part of their profile at System for Award Management (SAM)
- Prime recipients report subaward information at the FFATA Subaward Reporting System (FSRS)
- 2 Code of Federal Regulations (CFR) 25
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
- Federal Awardee Performance and Integrity Information System (FAPIIS)
- Federal Awarding Agency Review of Risk Posed by Applicants, 2 CFR 200.205
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.