1

Federal Financial Report (FFR) SF-425

for Discretionary Grants

Office of Financial Resources

Substance Abuse and Mental Health Services Administration

U.S. Department of Health and Human Services

December 15, 2022

2:00 pm – 3:30 pm 

Eastern Time

Please Stay By

Webinar will begin shortly

If you are experiencing technical difficulties, 

please press *0
2

Objectives- Federal Financial Report (FFR)

1. Financial Reporting

2. PMS Access and FFR Roles

3. eRA FFR Role

4. Searching for your FFR 

5. Revising your FFR

6. FFR Instructions

7. Pre-populated, Editable and Auto Calculated FFR Data Fields

8. Summary of Instructions and Guidance for FFR Preparation

9. Tips and Troubleshooting for FFR Submission

10. Unobligated Balance & Carryover

11. FFR Due Dates 

12. FFR Submission for No-Cost Extensions Grants

13. FFR Submission for Multi-Year Awarded Grants

14. Closeout FFR

15. Resources
3

Financial Reporting

The Federal Financial Report (FFR or SF-425) for Health and Human Services (HHS) 

grants and cooperative agreements must be submitted by recipients via the Payment 

Management System (PMS). 

At a minimum, recipients must submit the annual FFR via PMS by no later than 90 days 

after the end of each 12-month budget period (or incremental period (IP)) and the Final 

FFR by no later than 120 days after the end of the project period. 

Note: Quarterly Federal Cash Transaction Report (FCTR) Discontinued

Effective 4/1/2022, HHS grant recipients are no longer required to submit the PMS 

quarterly cash transaction reports (aka Federal Cash Transaction Report (FCTR)). Refer 

to FFR Information | HHS PSC FMP Payment Management Services for the impact of this 

change.
4

FFR General Overview

The information provided in this section is generally applicable for all FFR 

submissions.
5

PMS User Access

The recipient staff member(s) responsible for FFR preparation, certification and 

submission must either submit a request for New User Access or Update User Access to 

the FFR Module as applicable. 

Refer to the following PMS resources:

 User Access website for instructions on how to submit a New User Access, Update User Access or 

Deactivate User Access @ https://pms.psc.gov/grant-recipients/user-access.html.

 New User Access Training video @ https://youtu.be/kdoqaXfiuI0

 PDF instructions on Requesting Access @ https://pms.psc.gov/forms/New-User-Request_Grantee.pdf

 New User Request processing can take 3-4 days. Check the status of your request @ 

https://pmsapp.psc.gov/pms/app/userrequest/request/retrieverequest? and 

https://pmsapp.psc.gov/pms/app/userrequest/request/newuser?

For questions on how to set up a PMS account for your organization, please contact 

the PMS Help Desk at PMSSupport@psc.hhs.gov or 1-877-614-5533.
6

PMS FFR Roles

The FFR Preparer and/or Certifier may be a certified public accountant (CPA), accountant, chief financial 

officer (CFO), or other person(s) designated by the recipient with responsibility for: 

 reporting the statement of expenditures for the grant;

 certifying the data reported on the FFR are accurate and complete; and

 signing electronically Section 13 of the FFR as the Authorized Official. 

One individual may hold both roles if permitted by your organizational policy.

Additional guidance on Preparing and Certifying your FFR (To access the resources, first log into PMS and 

then copy and paste link into browser):

• Preparing:

https://pmsapp.psc.gov/pms/app/help/ffr/ffr-grantee-instructions.html#preparing-ffr

• Certifying:

https://pmsapp.psc.gov/pms/app/help/ffr/ffr-grantee-instructions.html#certifying-ffr

FFR prepared 

and submitted 

to Certifier

Preparer

Role

FFR certified 

and submitted 

to SAMHSA

Certifier

Role

FFR reviewed 

and accepted 

or rejected.

SAMHSA 

GMS
7

eRA FFR Role- Financial Status Reporter (FSR)

All recipient organizations need PMS FFR roles in order to submit the FFR. 

Recipients can also access the FFR by connecting seamlessly from the eRA Commons to 

PMS. 

However, to access the “Manage FFR” link in eRA Commons, the individual must also be 

registered in eRA Commons and assigned the Financial Status Reporter (FSR) role in eRA 

Commons. 

For instructions on how to assign the FSR role in eRA Commons, refer to the following 

resources:

• Managing User Accounts: Add or Remove Roles, Unaffiliate Account

• How to Add/Delete User Roles in eRA
8

FFR Search via PMS User Account Notifications

The PMS USER ACCOUNT NOTIFICATIONS page is displayed after initially logging into PMS. 

Accessing the FFR using PMS User Account Notifications

Click the “Show reports 

needing attention” icon in 

the “Actions” column.

The notifications column will show 

“FFR Ready to Prepare/Certify”.

User Account Notifications can also be accessed 

by clicking on “Menu” and then “Dashboard”
9

FFR Search via PMS User Account Notifications (Cont’d.)

Accessing the FFR using PMS User Account Notifications (Cont’d.)

The default search criteria 

will be for FFRs that require 

action with statuses of 

“Report Available to be 

completed”, “Report 

Prepared by Grantee”, and 

“Awarding Agency Rejection”. 

You may click the page toggle arrows or increase the 

number of records per page to view additional records if 

the FFR cannot be located on the page currently visible.

Click the “Review” icon to prepare/edit your FFR. This 

is also where all FFRs for the multi-year period (and 

the NCE period if applicable) must be submitted.
10

 

Searching PMS for a Specific Award in PMS
11

Searching for your FFR in eRA

2) Select FFR in the 

dropdown menu bar

1) Click the 

Apps menu 
12

 

Searching for your FFR in eRA (continued)

 
13

Accessing the FFR in PMS from “Manage FFR” in eRA

To connect seamlessly from the eRA Commons to PMS, click the “Manage FFR” button 

on the “Search for Federal Financial Report (FFR)” page in eRA Commons.

This will route the recipient directly into the FFR in PMS (after entry of the PMS FFR 

Preparer and/or Certifier login credentials) and is recommended if the recipient is 

having issues identifying the correct FFR record in PMS.

Click the ellipsis and click the Manage FFR sub menu 

to prepare/edit your FFR.

Note: Your search result(s) will display row(s) with the Award Number, Doc. 

No, FFR Due date, Budget Start and End dates and the Latest FFR Status. 

Also important is the ellipsis to access the “Manage FFR” sub menu.
14

 

Revising the FFR in PMS- Rejection Comments

 
15

Revising the FFR in PMS- Edit Report Hyperlink

1) When ready 

to revise the 

FFR, click on 

the “Preview 

Report” tab

2) All fields of the FFR will initially be grayed out. To 

proceed with editing the FFR, click the “Edit Report” link.
16

 

Revising the FFR in PMS (cont’d.)
17

Revising the FFR in PMS (cont’d.)

 Once all updates are completed, select the “Preparer” from the “Prepared by” dropdown and click the “Submit” 

button. The report will then be available to “Certify” in the next step of the Workflow. 

 The individual with the “Certifier” role must certify and submit the FFR to your GMS for review.
18

Post-Submission Actions – View the FFR Status

View the date your FFR was Submitted to Agency and the Latest 

FFR Status. In this example, the Latest FFR Status is Received (i.e., 

SAMHSA received your submission). 

2) Click ellipsis and 

click PDF icon to 

view submitted FFR

1) Click the dropdown 

arrow for a history of all 

FFR submissions
19

Federal Financial Report Instructions 

Detailed step-by-step FFR instructions with screenshots are available @ 

https://pmsapp.psc.gov/pms/app/help/ffr/ffr-grantee-instructions.html#instructions-ffr (first log 

into PMS and then copy and paste link into browser). The topics covered are as follows: 

 The Federal Financial Report Form Instructions

 Navigating to your Federal Financial Reports

 Searching your Federal Financial Reports

 Preparing your Federal Financial Report

 Certifying your Federal Financial Report

 Agency Approval of your Federal Financial Report

 Printing your Federal Financial Report

A Summary of FFR Instructions and Guidance can also be located at 

https://www.samhsa.gov/sites/default/files/ffr_summary_of_instructions_and_guidance.pdf

For troubleshooting of the FFR submission in PMS, contact PMS FFR Support directly at 

PMSFFRSupport@psc.hhs.gov or the PMS Help Desk at PMSSupport@psc.hhs.gov or 1-877-614-

5533. 
20

Pre-populated, Editable and Auto Calculated FFR Data Fields

Pre-populated from 

eRA/PMS Data and Locked

Data Entry Allowed/Editable Auto Calculated

Section 1 – Federal Agency Section 7 – Basis of Accounting 10c – Cash on Hand (line 10a minus 

10b)

Section 2 – Federal Grant Number 10a – Cash receipts and 10b – Cash disbursements (locked 

on Final FFRs)

10g – Total Federal Share (sum of lines 

10e & 10f)

Section 3 – Recipient Organization 10e – Federal share of expenditures and 10f – Federal 

share of unliquidated obligations (locked on Final FFRs)

10h – Unobligated balance of Federal 

funds (line 10d minus 10g)

Section 4 – Recipient UEI and EIN 10i – Total recipient share required and 10j – Recipient 

share of expenditures (if applicable)

10k – Remaining recipient share to be 

provided (line 10i minus 10j)

Section 5 – Recipient Account Number 10l – Total Federal program income earned (if applicable) 10o – Unexpended program income 

(line 10l minus line 10m or line 10n)

Section 6 – Report Type 10m – Program income expended in accordance with the 

addition alternative (Not Required by SAMHSA)

11e – Amount Charged (11b multiplied 

by 11d)

Section 8 – Project/Grant Period 10n – Program income expended in accordance with the 

addition alternative (if applicable)

11g – Totals (sum of 11d, 11e, and 11f)

Section 9 – Reporting Period End Date Indirect Expense: 11a – Type, 11b – Rate, 11c – Period 

From Period To, 11d – Base and 11f – Federal Share

10a – Cash receipts and 10b – Cash 

disbursements (locked on Final FFRs)

10d – Total Federal funds authorized
21

Summary of Instructions and Guidance for FFR Preparation (Cont’d.) 

Section 10 – Transactions (Cash receipts and disbursements)

The information reported on the FFR is cumulative. Ensure that you report cumulative amounts 

through the end of each FFR reporting period. Errors will delay SAMHSA’s acceptance of the FFR.

Line 10a – Cash receipts: Pre-populated based on cumulative real-time cash receipts (drawdowns, 

refunds, and journal vouchers) information from PMS. This is an editable field; therefore, 

recipients are able to revise the amount to match cumulative cash receipts applicable to the 

reporting period. Since drawn funds must be expended within three business days, enter comments 

in Section 12 – Remarks (if applicable) to explain a positive balance in line 10c – Cash on Hand 

(that is, explain why line 10a is greater than line 10b). 

Line 10b – Cash disbursements: Pre-populated based on 10a. This is an editable field. Recipients 

are able to revise the amount to match cumulative cash disbursements applicable to the reporting 

period.
22

Section 10 – Transactions (Federal Share)

Line 10e – Federal share of expenditures: These are obligations, direct, and indirect expenses incurred 

cumulatively through the end of the reporting period (i.e., orders placed for services or supplies, as 

well as contracts and subawards made), which are paid out (if accounting basis is cash) or recorded (if 

accounting basis is accrual). The amount reported in this field is usually greater than $0. If reporting $0 

or the same amount which was reported on your prior year FFR, you are expected to confirm in Section 

12 – Remarks that your expenditures for the reporting period are $0. 

Line 10f – Federal share of unliquidated obligations: These are obligations incurred cumulatively 

through the end of the reporting period (i.e. orders placed for services or supplies, as well as contracts 

and subawards made), but not yet paid out (if accounting basis is cash) or not yet recorded (if 

accounting basis is accrual). You are expected to provide an explanation in Section 12 – Remarks if any 

amount is reported in line 10f Federal share of unliquidated obligations. Do not include any amount in 

Line 10f for a future commitment of funds (such as a long-term contract) for which an obligation or 

expense has not been incurred during the reporting period.

Summary of Instructions and Guidance for FFR Preparation (Cont’d.) 
23

Section 10 – Transactions (Recipient Share or Matching Contributions)

If you have an award which requires cost sharing or matching contributions, ensure the Recipient 

Share Section is completed.

Line 10i – Total recipient share required: This is an editable field entered by the recipient based 

on the level/ratio of matching or cost sharing (non-federal share) required. The recipient share 

required is computed cumulatively based on the Total Federal Share for each budget period 

multiplied by the ratio of matching or cost sharing applicable to each budget period.

Line 10j – Recipient share of expenditures: This is an editable field entered by the recipient based 

on the actual matching or cost sharing provided by recipients and third-party providers to meet 

the level/ratio required by the Federal agency. Note: The amount in this line should be equal to or 

greater than the amount in line 10i Total recipient share required.

Summary of Instructions and Guidance for FFR Preparation (Cont’d.) 
24

Section 10 – Transactions (Program Income)

Line 10l – Total Federal program income earned: Program income is the gross income earned by the nonFederal entity that is directly generated by a supported activity or earned as a result of the Federal award 

during the period of performance except as provided in 45 CFR 75.307(f). Any costs associated with the 

generation of the gross amount of program income that are not charged to the award should be deducted 

from the gross program income earned, and the net program income should be the amount reported.

Line 10m – Program income expended in accordance with the deduction alternative: This line is not 

applicable to SAMHSA grants. Line 10m must reflect zero ($0).

Line 10n – Program income expended in accordance with the addition alternative: SAMHSA uses the addition 

alternative for program income which allows Program Income to be used in addition to funds committed to the project 

or program. Enter the amount of Program income expended in accordance with the addition alternative. All 

program income earned should be used in addition to awarded funds for allowable costs to further eligible 

project or program objectives. Program Income should be expended before requesting additional cash 

payments (see 45 CFR 75.305(a)(2)). If 10n – Program income expended in accordance with the addition 

alternative is less than 10l – Total Federal program income earned, you are expected to explain the reason in 

Section 12 – Remarks.

Summary of Instructions and Guidance for FFR Preparation (Cont’d.) 
25

Section 11 – Indirect Expense

Section 11a – Type: Select whether rate type is Provisional, Predetermined, Final, or Fixed.

Section 11b – Rate: Enter the approved Indirect Cost (IDC) rate(s) in effect during the reporting 

period.

Section 11c – Period From, Period To: Enter the beginning and ending effective dates for the 

indirect cost rate(s). 

Section 11d – Base: Enter the base amount to which the approved rate(s) in 11b – Rate was applied. 

Refer to 45 CFR 75.2 “Modified Total Direct Cost” and/or your IDC rate agreement for guidance on 

calculating your base.

Section 11f – Federal Share: Enter the Federal share of the amount reported in 11e – Amount 

Charged

Note: If multiple indirect cost rates were approved and charged during the reporting period, each rate 

and amount charged must be broken down by the applicable period in this section.

Summary of Instructions and Guidance for FFR Preparation (Cont’d.) 
26

Tips and Troubleshooting for FFR Submission

This section contains helpful overall information for recipients based on 

frequently asked questions and issues observed with FFR submission.
27

Troubleshooting Frequent FFR Issues

1. The information reported on the FFR is cumulative. Ensure that you report cumulative

amounts through the end of each FFR reporting period.

2. Line 10e – Federal share of expenditures: The amount reported in this field is usually greater 

than $0. If reporting $0 or the same amount which was reported on your prior year FFR, 

confirm in the Box 12 - Remarks that your current year expenditures are $0.

3. Line 10f – Federal share of unliquidated obligations.

 Unliquidated obligations should be paid out or recorded within 90 days after the end of the budget 

period. Therefore, by the time of FFR submission, this line should most likely be blank or report $0. 

 Include only direct and indirect expenses incurred (including amounts due to subrecipients and 

contractors) but not yet paid out or not yet recorded. 

 Do not include funds obligated for future expenses or a future commitment of funds beyond the 

end of the FFR reporting period. 

 If unliquidated obligations are initially reported, once obligations are paid or recorded, a revised 

FFR for that budget period should be submitted reflecting the adjusted amounts.
28

Troubleshooting Frequent FFR Issues (cont’d.)

4. Line 10i – Recipient share of Expenditures (MATCH) - Some programs require recipients to contribute 

a minimum amount of non-federal funds, in-kind contributions, or a combination of both, towards the 

total project costs. If you have an award which requires match, be sure to complete the Recipient Share 

Section.

 Check your Notice of Funding Opportunity (NOFO) for matching or recipient share requirements, if any. Match 

must be provided at the minimum ratio specified.

 Report the actual match or recipient share of expenditures. The matching contribution provided, is reported 

cumulatively on the FFR but match must be met annually based on the federal share of expenditure (actual 

amount expended/obligated) for each respective budget period (year) and the match ratio applicable to that 

budget period (year). 

 The match requirement, if any, must be met for every budget period. Overmatch in one budget period is not 

counted towards the matching requirement for another budget period.

 If your grant receives a no-cost extension (NCE), matching contributions must also be provided for UOB

expended during the NCE period at the matching level/ratio applicable to the final year of the grant.

 Your federal funding may be reduced if you are unable to meet the minimum match requirement. If you are

unable to meet the minimum match requirement, you may be required to return the associated amount of 

awarded federal funds (based on the applicable matching ratio) to Payment Management System.
29

Recipient share of Expenditures- Example of Match Met

Year 1 Year 2

1) Year 1’s Federal Share

(line 10g) is $926,931.21

4) Yr. 2 Cumulative Total Federal Share is

$1,926,931.21. Yr. 2 calculated current

year amount is therefore $1,000,000

(that is, Yr. 2 cumulative of

$1,926,931.21 minus $926,931.21 for Yr.

1 or Yr. 2 line 10g – Yr. 1 line 10g).

The below example assumes a match ratio of $1 non-federal funds for every $3 of federal funds expended. 

2) Yr. 1’s minimum Recipient Share

Required (line 10i) based on Yr. 1’s Federal

Share of $926,931.21 @ the matching

ratio is $308,977.07 (that is, $926,931.21

divided by 3).

5) Yr. 2 calculated current year Federal

Share of $1,000,000 necessitates a

current year Recipient Share Required of

$333,333.33 based on the matching

ratio (that is, $1,000,000 divided by 3).

Yr. 1 Recipient Share of Expenditures of

$308,977.07 plus Yr. 2 Recipient Share

Required of $333,333.33 equals a

cumulative Total Recipient Share

Required of $642,310.41 (line 10i).

3) Since the Recipient Share of

Expenditures provided (line 10j) is equal

to (or greater than) the minimum

Recipient Share Required the Remaining

Recipient Share to be provided is $0, i.e.

the match has been met.

6) Since the Recipient Share of

Expenditures provided (line 10j) is equal

to (or greater than) the minimum

Recipient Share Required the Remaining

Recipient Share to be provided is $0, i.e.

the match has been met.
30

Recipient share of Expenditures- Example of Match NOT Met

Year 1 Year 2 4) Yr. 2 Cumulative Total Federal Share is 

$1,926,931.21. Yr. 2 calculated current 

year amount is therefore $1,000,000 

(that is, Yr. 2 cumulative of 

$1,926,931.21 minus $926,931.21 for Yr. 

1 or Yr. 2 line 10g – Yr. 1 line 10g). 

The below example assumes a match ratio of $1 non-federal funds for every $3 of federal funds expended. 

2) Yr. 1’s minimum Recipient Share 

Required (line 10i) based on Yr. 1’s Federal 

Share of $926,931.21 @ the matching 

ratio is $308,977.07 (that is, $926,931.21 

divided by 3).

3) Recipient Share of Expenditures provided 

(line 10j) is $30,000 greater than the 

minimum Recipient Share Required, therefore, 

the recipient met the match requirement and 

overmatched by $30,000 in Yr. 1. 

1) Year 1’s Federal Share 

(line 10g) is $926,931.21

5) Yr. 2 calculated current year Federal 

Share of $1,000,000 necessitates a 

current year Recipient Share Required of 

$333,333.33 based on the matching 

ratio (that is, $1,000,000 divided by 3). 

Yr. 1 Recipient Share of Expenditures of 

$338,977.07 plus Yr. 2 Recipient Share 

Required of $333,333.33 equals a 

cumulative Total Recipient Share 

Required of $672,310.41 (line 10i). 

6) Since $338,977.07 in Recipient Share of 

Expenditures was provided in Yr. 1, only 

$303,333.34 of the $642,310.41 cumulative 

amount is attributable to Yr. 2. The overmatch 

of $30,000 in Yr. 1 is not counted towards the 

matching requirement for Yr. 2. the Remaining 

Recipient Share to be provided is $30,000, i.e.

the match has NOT been met.
31

Troubleshooting Frequent FFR Issues (Cont’d.)

5) Incorrect report type “Final” instead “Annual”- If submitting the annual FFR but the FFR “Report Type” flag in PMS reflects 

“Final,” enter a comment in the FFR Section 12- Remarks to indicate that the FFR being submitted is the Annual FFR and submit 

the FFR if able to do so without experiencing any system errors. Otherwise, send an email to your GMS to request a change in 

the Report Type from “Final” to “Annual.”

6) Incorrect report type “Annual” instead “Final”- If submitting the Final FFR and the “Report Type” flag in PMS reflects “Annual,” 

enter a comment in the FFR Section 12- Remarks to indicate that the FFR being submitted is the Final FFR.

7) Incorrect Reporting period end date: Always doublecheck the FFR reporting period end date. If it is not reflecting correctly, 

check to ensure that you are accessing the correct FFR record then reach out to your GMS for assistance.

8) Drawdowns and Disbursements must be equal on FINAL FFRs- For any FFR which has a “Report Type” of “Final,” line 10a. Cash 

Receipts and line 10b. Cash Disbursements must match. If they do not match, an error will be generated preventing submission 

of the FFR. If funds have been drawn incorrectly from the grant, recipients must return the funds to ensure the drawdowns are 

adjusted in PMS. Once the adjustment is reflected in PMS, it goes through the nightly batch process and the FFR will be 

updated to reconcile with your drawdown, which will then allow you to submit your report in PMS.

9) Do not report unliquidated obligations on FINAL FFRs- If your Final FFR reflects an amount in line 10 f. Federal share of 

unliquidated obligations and the box is greyed out from being edited, contact the PMS Helpdesk.

10) FFR submitted in PMS but not Received in eRA- Ensure that the Report Status of your FFR on the Federal Financial Report –

Search page in PMS reflects “Report Certified/Pending Agency Approval.” If it does reflect this status but the FFR is still not 

“Received” in eRA, send your GMS a screenshot for troubleshooting. Note: If the FFR Report Status reflects “Report Prepared 

by Grantee,” it still needs to be certified and submitted to SAMHSA.
32

Unobligated Balance (UOB) & Carryover
33

Unobligated Balance (UOB)

 Unobligated balance (UOB) is the cumulative amount of funds of federal authorized by SAMHSA for expenditure 

but not obligated by the recipient by the end of a budget period.

 UOB is the basis for carryover and offset decisions. 

o Carryover is a process that allows for approval of cumulative UOB remaining from prior year awards to be 

expended/obligated in the current budget period (or year the UOB will be used) for reasonable, allowable and allocable 

costs aligned with achieving the approved goals and objectives of the grant application. 

o Carryover does not increase the amounts of funds cumulatively awarded, that is, no new monies are awarded. 

o Approved carryover funds not expended before the current budget year ends must be reported as UOB in the FFR. 

o Cumulative UOB remaining from prior years can be offset on a recipient’s continuation award after a review of their progress 

meeting goals and objectives. The amount of new monies awarded for the continuation may be reduced (offset) by UOB

without reducing the total that the recipient is authorized to expend for that year. That is, any newly awarded monies plus 

the cumulative UOB that is offset, is equal to the recipient’s total approved continuation budget. 

 Recipients have up to 60 days prior to the end of the project period to submit a one-time request for no-cost 

extension (NCE). The recipient can request up to 12 months of additional time beyond the established project 

end date to assure adequate completion of the original scope of work.

 If approved, the NCE may permit the recipient to expend the estimated amount of UOB that will remain from 

the total amount authorized for the final budget period.

 If UOB is not used by the end of the project period, unspent funds are returned to the Treasury.
34

Formal Carryover

There are two types of carryover, Formal Carryover and Intent to Carryover (Expanded Authority).

Either an Intent to Carryover or Formal Carryover may be requested – but not both.

Formal Carryover of UOB that’s greater than 25% of the amount authorized for the current budget period (or year the

UOB will be used):

This option requires entry of Formal Carryover remarks in Box 12 - Remarks of the FFR and also submission of a postaward amendment request for Formal Carryover in eRA no later than 90 days after the budget period end date.

Requests submitted after the deadline will not be reviewed and will be disapproved in eRA.

o Example of Formal Carryover remark for Box 12:

“The recipient will submit a Formal Carryover request as a post-award amendment in the amount of $XXX, XXX from

year X to year Y of the grant as this amount exceeds 25% of the current budget period award.”

o Acceptance of the FFR does not mean that the formal carryover request is approved. If the Formal Carryover request is

approved, an amended NoA will be issued.

o If UOB is expended/obligated in excess of 25% and a formal carryover post award amendment was not approved OR more

UOB was expended/obligated than was approved, the recipient may be required to return the overspent funds to PMS.

For additional guidance on formal carryover, refer to https://www.samhsa.gov/grants/grants-management/post-awardamendments#carryover and Discretionary Grants: How to Submit a Post Award Amendment” 

https://www.samhsa.gov/grants/grants-training-materials.
35

Intent to Carryover

Intent to Carryover (Expanded Authority) of UOB that’s not exceeding 25% of the amount authorized for the 

current budget period (or year the UOB will be used). 

This option requires you to enter Intent to Carryover remarks in Box 12 - Remarks of your FFR. 

o Example of Intent to Carryover remark for Box 12:

“The recipient intends to carry over $xx,xxx from year X to year Y of the grant. This amount does not exceed 25%

of the current budget period award.”

o A recipient on drawdown restriction cannot use Intent to Carryover (Expanded Authority) and must submit a

Formal Carryover Post Award Amendment for SAMHSA’s prior approval to carry over any amount of UOB.

o Intent to carryover (expanded authority) requests are considered approved once the FFR is Accepted. SAMHSA will

not issue an amended Notice of Award (NoA) for an Intent to Carryover. You may proceed with expending the

requested Intent to Carryover UOB for reasonable, allowable and allocable costs aligned with achieving the goals

and objectives of the grant program.

For additional guidance on carryovers, refer to https://www.samhsa.gov/grants/grants-management/postaward-amendments#carryover and Overview of Carryovers infographic
36

FFR Due Date
37

FFR Due Date on Your Notice of Award (NoA)

The due date for the annual FFR will be specified in the Standard Terms 

and Conditions section of your Notice of Award (NoA).

Example:

Budget period: 9/30/2021 – 9/29/2022

FFR due date of December 28, 2022

If your grant program requires FFR submission more frequently than 

once per year, those requirements will be stated in your NoA.

The FFR due date(s) listed on the NoA are the authoritative due dates 

for FFR submission. If a different FFR due date is reflected for your grant 

in PMS, you are required to defer to the due date(s) in the NoA and 

ensure that FFRs are submitted as required by the NoA. 

Failure to submit your FFR in a timely manner will result in the 

restriction of your PMS account and delay of funds. 
38

FFR Due Date Logic

The following FFR logic applies to single-year, MYF and NCE cases:

• All FFRs are created in PMS 180 days after the start of each budget period. For Multi-Year Funded 

(MYF) grants, the Incremental Period (IP)-level FFR slots are created 180 days after the start of each IP.

o FFR Report Type: Annual. 

o Reporting Period Due Date: 90 days after the BP (or IP) end date.

• When an award is issued a No Cost Extension (NCE), the original PP and final BP can be extended by 

up to 12-months. If a NCE is issued, on the day after issuance a separate slot is added for the NCE 

FFR in PMS. For each NCE, an additional FFR slot is added.

o FFR Report Type: Annual. 

o Reporting Period Due Date: 90 days after the NCE or PP end date.

• On the day after the Project Period (PP) ends (that is, Budget Period (BP) end date = Project Period 

(PP) end date), the FFR for the final BP is updated in PMS as follows:

o FFR Report Type: updated from Annual to Final

o Reporting Due Date: updated to 120 days after the PP end date.
39

If your grant falls under one of the following 3 scenarios, the FFR due date(s) identified on your NoA may not 

correlate with the due date(s) reflected in PMS:

Legacy Multi Year Funded (MYF) grants – Most SAMHSA grants are annually funded and receive 

awarded funds every 12 months for each budget period within the project period. However, some grants 

are Multi Year Funded (MYF) with a budget period longer than 1 year and receive their awarded funds for 

two or more years up front. The budget period for a MYF grant may consist of as many as 2, 3 or 4 

twelve-month Incremental Periods (IPs) and each IP has individual FFR submission requirements.

Grants with off-cycle Program Specific FFRs – Some grant programs have requirements for FFRs to 

be submitted more frequently than once per year, for example, every 6 or 9 months. 

No Cost Extensions (NCE) issued prior to January 21, 2022 – When a grant is approved for a NCE, 

the final budget period and the project period may be extended by up to 12 months. Recipients with 

grants on NCE are still required to submit a cumulative annual FFR covering up to the original project 

period end date and then also submit a final FFR that accounts for their expenditures/obligations for the 

life of the grant (inclusive of the NCE period).

FFR Due Date- Special Cases
40

FFR Submission for Grants Awarded

No-Cost Extensions

Prior to January 21, 2022

Recipients who do not have grants on No-Cost Extension

can skip this section.
41

No Cost Extension (NCE) FFR Due Date

• eRA implemented a FFR system enhancement in June 2022 that impacts all grants issued a No Cost

Extension (NCE) after January 20, 2022. This enhancement aligned the FFR due date(s) in PMS/eRA

with the FFR due date(s) stated on the Notice of Award (NoA). The FFR search screen in PMS for the

impacted grants should now show 1 FFR slot for each budget period and 1 FFR slot for each NCE.

• If your grant was issued a NCE after January 20, 2022 and you cannot locate a separate slot for the

NCE FFR, please contact your GMS for assistance and provide a screenshot of the Federal Financial

Report- Search page in PMS (refer to the search instructions provided on the “Searching PMS for a

Specific Award in PMS” slide of this presentation.

• For grants issued a NCE prior to January 21, 2022, the FFR due date shown in eRA/PMS may not

align with the due date(s) per your NCE NoA.

Note: Always refer to the NoA for your NCE for the FFR due date(s) requirements.

• Refer to slide 33 (Troubleshooting Frequent FFR Issues) items 2 & 3 for additional NCE related

troubleshooting tips.
42

FFR Due Date Example for No-Cost Extensions Awarded Prior to Jan. 20, 2022

SCENARIO Budget Period Duration PMS & eRA

FFR Due Date

SCENARIO

Final FFR Record 

before NCE

March 1, 2021 to Feb. 28, 2022 May 29, 2022 An award with an original end date of Feb. 28, 

2022 would have reflected a FFR due date in eRA 

and PMS of May 29, 2022.

Final FFR Record

after 12-month 

NCE

March 1, 2021 to Feb. 28, 2023 May 29, 2023 If a 12-month no-cost extension is awarded, the 

original end date of Feb. 28, 2022 for the budget 

period (and project period (PP)) will be extended 

to Feb. 28, 2023 and the FFR due date visible in 

eRA and PMS will be adjusted to May 29, 2023.

Though the FFR due date in PMS/eRA will reflect May 29, 2023, you are required to submit BOTH an Annual and a Final

FFR per your NCE Notice of Award (NoA). In our example, the following due dates will be reflected on your NCE NoA.

Year # Duration Actual NoA 

FFR Due Date

Notes

5 March 1, 2021 to Feb. 28, 2022 May 29, 2022 This due date will not be seen in eRA/PMS but 

submission of the annual FFR for the 5th year is 

required.

NCE March 1, 2022 to Feb. 28, 2023 120 days after PP 

ends

This will be the final closeout FFR.
43

NCE FFR Due Date Example Summary

Example Summary Notes:

1. For grants issued a NCE prior to January 21, 2022, you will not find a separate

record/location for submitting the Annual FFR and the Final FFR.

2. When the time comes for you to submit the Annual FFR, use the FFR record that

reflects a due date of May 29, 2023.

3. When the project period ends and it is time for you to submit the Final FFR, revise the

record that you used for submission of the Annual FFR to then submit the Final FFR.
44

FFR Submission for Multi-Year Funded Grants 

Awarded Prior to September 24, 2021

Recipients who do not have multi-year awards can skip this section.
45

The Enhanced Multi Year Funded (MYF) FFR Infrastructure

• eRA implemented a FFR system enhancement that impacts all Multi Year Funded (MYF)

awards issued after September 23, 2021. The enhanced MYF FFR infrastructure aligned

the FFR due date(s) for MYF grants in PMS/eRA with the FFR due date(s) stated on the

Notice of Award (NoA). The FFR search screen in PMS for the impacted grants should now

show a separate FFR slot for each IP, each with a different Reporting Period Due Date.

• If your grant was MYF after September 23, 2021 and you cannot locate a separate slot for

submission of the IP level FFR, please contact your GMS for assistance and provide a

screenshot of the Federal Financial Report- Search page in PMS (refer to the search

instructions provided on the “Searching PMS for a Specific Award in PMS” slide of this

presentation.

• For MYF grants awarded prior to September 24, 2022, the FFR due date shown in eRA

and PMS may not align with the FFR due date(s) per your NCE Notice of Award (NoA).

Note: Always refer to the NoA for your NCE for the FFR due date(s) requirements.
46

• MYF grants issued prior to September 23, 2021 are considered legacy MYF.

• If any post award amendment action (other than a No Cost Extension (NCE)) is awarded

after September 23, 2021 on a legacy MYF grant, the grant would transition to the Enhanced 

MYF Infrastructure.

FFR impacts for legacy MYF grants that transition to the enhanced MYF infrastructure:

 The FFR record created in PMS before transition can be accessed but will be locked from being

edited.

 If a FFR was submitted while the grant was legacy MYF and the FFR was not accepted or rejected

prior to transition, your GMS will not be able to access the FFR.

 The status of the newly created IP-level FFR records will reflect as ”Late,

” regardless of whether a

FFR for the corresponding period was submitted while the grant was legacy MYF.

 If the recipient chooses to resubmit the IP-level FFRs that were already submitted while the grant

was legacy MYF, they can do so. Otherwise, these corresponding records which reflect a status of

“Late” can be ignored.

 If a No Cost Extension (NCE) was the post award amendment that triggered the transition to the

Enhanced MYF Infrastructure, the NCE FFR will not be created. Contact your GMS for assistance with

FFR submission. 

Legacy MYF FFR to Enhanced MYF FFR Infrastructure – Transition Impacts
47

FFR Due Date Example for MYF Grant Awarded Prior to September 23, 2021 (Legacy)

For example, a legacy Multi Year Funded (MYF) award consisting of 3 Incremental Periods (IPs) from June 1, 2021 to 

May 31, 2023 will reflect FFR due dates in your NoA as follows:

If your FFR due date in PMS/eRA does not align with the FFR due date(s) in your NoA, you may see only one 

record/location for submitting the FFR in PMS/eRA that is 120 days after the Project Period (PP) ends (for example, Due 

Date August 29, 2023, which is 90 days after the PP end.

To comply with the due dates on your NoA, the following actions will be required:

1. To submit the FFR IP1 that’s due on August 29, 2021, you need to use the record/location in PMS that reflects a due

date of August 29, 2023.

2. To submit the FFR IP2 that’s due on August 29, 2022, you need to use the same record/location that reflects a due

date of August 29, 2023 to REVISE the first FFR that was submitted.

3. When you are ready to submit the third and Final FFR, you need to use the same record/location that you used for

the IP2 FFR and REVISE the second FFR that was submitted. If the grant did not have a NCE, by that time you are

submitting the FFR, that record should reflect a due date of September 28, 2023 (120 days after the end of the PP.

IP # IP Duration Actual FFR Due Date

1 June 1, 2020 to May 31, 2021 August 29, 2021

2 June 1, 2021 to May 31, 2022 August 29, 2022

3 June 1, 2022 to May 31, 2023 September 28, 2023
48

eRA Legacy Multi-Year FFR Example- FFR Due Date Differs from NoA

eRA Commons – Search for Federal Financial Report (FFR) View

Only 1 due date is 

displayed (120 days after 

end of multi-year period).

Click the ellipsis to access the Manage FFR sub menu 

to prepare/edit your FFR. This is also where all FFRs

for the multi-year period (and the NCE period if 

applicable) must be submitted.
49

PMS Legacy Multi-Year FFR Example- FFR Due Date Differs from NoA

PMS – Federal Financial Report – Search View

Only 1 due date is displayed (120 

days after end of multi-year period).

Click the “Review” icon to prepare/edit your FFR. This 

is also where all FFRs for the multi-year period (and 

the NCE period if applicable) must be submitted.
50

eRA Enhanced Multi-Year FFR Example- Due Date is Same as NoA

eRA Commons – Search for Federal Financial Report (FFR) View

Note the new (Multi-year 

Funded) MYF indicator

1) Click the

dropdown

2) Click the ellipsis to access

the Manage FFR sub menu to

prepare/edit your FFR

Separate due dates 

for each IP’s FFR is 

displayed.
51

PMS Enhanced Multi-Year FFR Example- Due Date is Same as NoA

PMS – Federal Financial Report – Search View

Click individual “Review” icon to prepare/edit FFR 

for each IP. If awarded a NCE, a separate record 

will also be available for the NCE period.

Separate due dates 

for each IP’s FFR 

are displayed.
52

In accordance with 45 CFR 75.309 and 75.381, grants (with a project period ending in FY2023 

and onwards) must liquidate all obligations incurred under an award not later than one 

hundred and twenty (120) days after the end of awards obligation and expenditure period (i.e., 

the project period). After one hundred and twenty (120) days, letter of credit accounts are 

locked. SAMHSA does not approve extensions to the one hundred and twenty (120) days postaward reconciliation/liquidation period.

The required reports including the FFR 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 award by SAMHSA, affect future funding of federal programs and result in the 

reimbursement of funding to SAMHSA.

Refer to the following SAMHSA for Closeout Standard Terms and Conditions:

https://www.samhsa.gov/grants/grants-management/notice-award-noa/standard-terms-conditions. 

Additional information on closeout is available at:

https://www.samhsa.gov/grants/grants-management/grant-closeout.

The Closeout Team is responsible for reviewing all Final FFRs, not your GMS. If your Final FFR is 

rejected, the assigned Closeout individual’s email will be included in the notice. Ensure you 

contact them directly for any Final FFR and closeout enquiries.

Closeout FFR
53

Resources

SAMHSA Grants Website https://www.samhsa.gov/grants

or 1-877-614-5533

PMS Help Desk PMSSupport@psc.hhs.gov

1-877-614-5533 Monday through Friday, 7 AM to 9 PM EST,

excluding federal holidays.

Find your PMS Liaison Accountant https://pms.psc.gov/find-pms-liaison-accountant.html. 

PMS- How to submit a New User Access, Update User 

Access or Deactivate User Access 

https://pms.psc.gov/grant-recipients/user-access.html

PMS- New User Access Training video https://youtu.be/kdoqaXfiuI0

PMS- Check the status of your User Access request https://pmsapp.psc.gov/pms/app/userrequest/request/retri

everequest? and 

https://pmsapp.psc.gov/pms/app/userrequest/request/new

user?

Detailed step-by-step FFR instructions with screenshots (first 

log into PMS and then copy and paste link into browser)

https://pmsapp.psc.gov/pms/app/help/ffr/ffr-granteeinstructions.html#instructions-ffr

FFR – Summary of Instructions and Guidance https://www.samhsa.gov/sites/default/files/ffr_summary_of

_instructions_and_guidance.pdf
54

Resources

eRA https://era.nih.gov/

How to Register for an eRA Commons Account https://www.samhsa.gov/sites/default/files/how_to_r

egister_an_organization_in_era_commons_summary.p

df

How to Add/Delete User Roles in eRA https://era.nih.gov/erahelp/AMS_New/?#Create_Acco

unts/Create_User_Accts/Add_Roles.htm%3FTocPath%

3DCreate%2520Account%7CCreate%2520User%2520A

ccounts%7C_____1

Post Award Reporting Requirements https://www.samhsa.gov/grants/grantsmanagement/reporting-requirements

SAMHSA’s Overview of Carryovers https://www.samhsa.gov/sites/default/files/grants/gra

nts_management/grantee-reference-carryoverreview.pdf

Discretionary Grants: How to Submit a Post Award 

Amendment

https://www.samhsa.gov/grants/grants-trainingmaterials
55

Questions

This webinar will be posted on SAMHSA’s website within 1 week.
56

Thank you.

SAMHSA’s mission is to lead public health and service 

delivery efforts that promote mental health, prevent 

substance misuse, and provide treatments and 

supports to foster recovery while ensuring equitable 

access and better outcomes.

www.samhsa.gov

1-877-SAMHSA-7 (1-877-726-4727) ● 1-800-487-4889 (TDD)