Revised 10/11/2011 

Federal Financial Report Instructions 

Report Submissions

1) Recipients will be instructed by Federal agencies to submit the Federal Financial Report (FFR) to 

a single location, except when an automated payment management reporting system is utilized. In 

this case, a second submission location may be required by the agency. 

2) If recipients need more space to support their FFRs, or FFR Attachments, they should provide 

supplemental pages. These additional pages must indicate the following information at the top of 

each page: Federal grant or other identifying number (if reporting on a single award), recipient 

organization, Data Universal Numbering System (DUNS) number, Employer Identification Number 

(EIN), and period covered by the report. 

Reporting Requirements

1) The submission of interim FFRs will be on a quarterly, semi-annual, or annual basis, as directed by 

the Federal agency. A final FFR shall be submitted at the completion of the award agreement. The 

following reporting period end dates shall be used for interim reports: 3/31, 6/30, 9/30, or 12/31. For 

final FFRs, the reporting period end date shall be the end date of the project or grant period. 

2) Quarterly and semi-annual interim reports shall be submitted no later than 30 days after the end of 

each reporting period. Annual reports shall be submitted no later than 90 days after the end of each 

reporting period. Final reports shall be submitted no later than 90 days after the project or grant 

period end date. 

Note: For single award reporting: 

1) Federal agencies may require both cash management information on lines 10(a) through 10(c) and 

financial status information lines 10(d) through 10(o). 

2) 10(b) and 10(e) may not be the same until the final report. 
Revised 10/11/2011 

Line Item Instructions for the Federal Financial Report

FFR 

Number

Reporting 

Item

Instructions

Cover Information 

1 Federal Agency 

and

Organizational 

l

Enter the name of the Federal agency and organizational element identified in the 

award document or as instructed by the agency. 

2 Federal Grant 

or Other

Identifying

Number 

A i db

For a single award, enter the grant number assigned to the award by the 

Federal agency. For multiple awards, report this information on the FFR

Attachment. Do not complete this box if reporting on multiple awards.

3 Recipient 

Organization

Enter the name and complete address of the recipient organization including zip 

code.

4a DUNS Number Enter the recipient organization’s Data Universal Numbering System 

(DUNS) number or Central Contract Registry extended DUNS number. 

4b EIN Enter the recipient organization’s Employer Identification Number (EIN). 

5 Recipient Account 

Number

or Identifying 

Number 

Enter the account number or any other identifying number assigned by the recipient 

to the award. This number is for the recipient’s use only and is not required by the 

Federal agency. For multiple awards, report this information on the FFR 

Attachment. Do not complete this box if reporting on multiple awards.

6 Report Type Mark appropriate box. Do not complete this box if reporting on multiple awards.

7 Basis of 

Accounting

(Cash/Accrual) 

Specify whether a cash or accrual basis was used for recording transactions related 

to the award(s) and for preparing this FFR. Accrual basis of accounting refers to 

the accounting method in which expenses are recorded when incurred. For cash 

basis accounting, expenses are recorded when they are paid. 

8 Project/Grant 

Period,

From: (Month, 

Day, Year)

Indicate the period established in the award document during which 

Federal sponsorship begins and ends. 

Note: Some agencies award multi-year grants for a project period that is funded 

in increments or budget periods (typically annual increments). Throughout the 

project period, agencies often require cumulative reporting for consecutive budget 

periods. Under these circumstances, enter the beginning and ending dates of the 

project period not the budget period.

Do not complete this line if reporting on multiple awards.

Project/Grant 

Period, To:

See the above instructions for “Project/Grant Period, From: (Month, Day, 

Year).”

9 Reporting Period 

End

Date: (Month, 

Day, Year)

Enter the ending date of the reporting period. For quarterly, semi-annual, 

and annual interim reports, use the following reporting period end dates: 

3/31, 6/30, 9/30, or 12/31. For final FFRs, the reporting period end date shall be 

the end date of the project or grant period.
Revised 10/11/2011 

FFR 

Number

Reporting 

Item

Instructions

10 Transactions

Enter cumulative amounts from date of the inception of the award through the end date of the 

reporting period specified in line 9. 

Use Lines 10a through 10c, Lines 10d through 10o, or Lines 10a through 10o, as specified by the 

Federal agency, when reporting on single grants. 

Use Line 12, Remarks, to provide any information deemed necessary to support or explain FFR data. 

Federal Cash (To report multiple grants, also use FFR Attachment)

10a Cash Receipts Enter the cumulative amount of actual cash received from the Federal agency as of 

the reporting period end date. 

10b Cash 

Disbursements 

Enter the cumulative amount of Federal fund disbursements by the grantee (such as 

cash or checks) as of the reporting period end date. Disbursements are the sum of 

actual cash disbursements (of Federally authorized funds) for direct charges for 

goods and services, the amount of indirect expenses charged to the award, and the 

amount of cash advances and payments (of Federally authorized funds) made to 

subrecipients and contractors. 

For multiple grants, report each grant separately on the FFR Attachment. The sum 

of the cumulative cash disbursements on the FFR Attachment must equal the 

amount entered on Line 10b, FFR. 

10c Cash On Hand 

(Line 10a

Minus Line 10b) 

Enter the amount of Line 10a minus Line 10b. This amount represents immediate 

cash needs. 

Use of Aggregated Amounts of Disbursements and Advances. A recipient must 

compute the amount of Federal Cash on Hand due to undisbursed advance 

payments using the same basis that it uses in requesting the advances. Therefore, in 

doing the computation, a recipient may only aggregate the amounts of its advance 

payments received and disbursements of Federal funds under multiple awards only 

if it is authorized to aggregate its requests for advance payments in the same 

manner. The following examples should help to illustrate what is permissible:

x If a recipient is authorized to consolidate its requests for advance payment 

for a group of awards—i.e., it requests a single amount to cover its 

anticipated cash needs for the awards in the aggregate, then it may similarly 

compute the Cash on Hand by subtracting the aggregated amount of 

disbursements from the aggregated amount of the advances received for 

those awards. 

x If the same recipient is required to request payment individually for other 

Federal awards, it must compute the Cash on Hand for each of those awards 

on an award by award basis and correspondingly report these awards on 

separate FFRs. 

Exclusion of Negative Balances of Cash on Hand. In computing the total amount of 

Cash on Hand for its Federal awards in the aggregate, a recipient must exclude any 

negative balance of Federal Cash on Hand for an individual award or for a group of 

awards paid through a consolidated payment request. 
Revised 10/11/2011 

FFR 

Number

Reporting 

Item

Instructions

This includes each award paid by the reimbursement method and any award using 

the advance method that has disbursements in excess of advances received to date. 

The computation must include only positive balances of cash on hand. 

If more than three business days of cash are on hand, the Federal agency may 

require an explanation on Line 12, Remarks, explaining why the drawdown was 

made prematurely or other reasons for the excess cash. 

Federal Expenditures and Unobligated Balance: Do not complete this section if reporting on multiple awards. 

10d Total Federal 

Funds 

Enter the total Federal funds authorized as of the reporting period end date. 

10e Federal Share of 

Expenditures

Enter the amount of Federal fund expenditures. For reports prepared on a cash 

basis, expenditures are the sum of cash disbursements for direct charges for 

property and services; the amount of indirect expense charged; and the amount of 

cash advance payments and payments made to subrecipients. For reports prepared 

on an accrual basis, expenditures are the sum of cash disbursements for direct 

charges for property and services; the amount of indirect expense incurred; and the 

net increase or decrease in the amounts owed by the recipient for (1) goods and 

other property received; (2) services performed by employees, contractors, 

subrecipients, and other payees; and (3) programs for which no current services or 

performance are required. Do not include program income expended in accordance 

with the deduction alternative, rebates, refunds, or other credits. (Program income 

expended in accordance with the deduction alternative should be reported 

separately on Line 10m.) 

10f Federal Share of 

Unliquidated 

Obligations 

Unliquidated obligations on a cash basis are obligations of Federally authorized 

funds which are incurred, but not yet paid as of the end of the reporting period. On 

an accrual basis, they are obligations of Federally authorized funds which have 

been incurred, but for which an expenditure has not yet been recorded, as of the end 

of the reporting period. Enter the amount of unliquidated obligations of Federally 

authorized funds. Those obligations include direct and indirect expenses incurred 

but not yet paid or charged to the award, including amounts due to subrecipients 

and contractors. On the final report, this line should be zero unless the awarding 

agency has provided other instructions. 

Do not include any amount in Line 10f that has been reported in Line 10e. Do not 

include any amount in Line 10f for a future commitment of funds (such as a longterm contract) for which an obligation or expense has not been incurred.

10g Total Federal 

Share (Sum 

Enter the sum of Lines 10e and 10f. 

10h Unobligated 

Balance of

Federal Funds 

Enter the amount of Line 10d minus Line 10g. 

Recipient Share: Do not complete this section if reporting on multiple awards. 
Revised 10/11/2011 

FFR 

Number

Reporting 

Item

Instructions

10i Total Recipient 

Share

Required

Enter the total required recipient share for reporting period specified in 

line 9. The required recipient share should include all matching and cost sharing 

provided by recipients and third-party providers to meet the level required by the 

Federal agency. This amount should not include cost sharing and match amounts 

in excess of the amount required by the Federal agency (for example, cost 

overruns for which the recipient incurs additional expenses and, therefore, 

contributes a greater level of cost sharing or match than the level required by the 

Federal agency).

10j Recipient Share of 

Expenditures

Enter the recipient share of actual cash disbursements or outlays (less any rebates, 

refunds, or other credits) including payments to subrecipients and contractors. This 

amount may include the value of allowable third party in-kind contributions and 

recipient share of program income used to finance the non-Federal share of the 

project or program. Note: On the final report this line should be equal to or greater 

than the amount of Line 10i. 

10k Remaining 

Recipient Share 

to be Provided 

Enter the amount of Line 10i minus Line 10j. If recipient share in Line 

10j is greater than the required match amount in Line 10i, enter zero. 

Program Income: Do not complete this section if reporting on multiple awards. 

10l Total Federal 

Share of Program 

Income Earned 

Enter the amount of the Federal share of program income earned. Do not report any 

program income here that is being allocated as part of the recipient's cost sharing 

amount included in Line10j. 

10m Program Income 

Expended

in Accordance 

Enter the amount of program income that was used to reduce the Federal share of 

the total project costs. 

10n Program Income 

Expended

in Accordance 

Enter the amount of program income that was added to funds committed to the total 

project costs and expended to further eligible project or program activities. 

10o Unexpended 

Program

Income (Line 10l 

Enter the amount of Line 10l minus Line 10m or Line 10n. This amount equals the 

program income that has been earned but not expended, as of the reporting period 

end date. 

11 Indirect Expense: Complete this information only if required by the awarding agency. Enter 

cumulative amounts from date of the inception of the award through the end date of the reporting 

period specified in line 9. 

11a Type of Rate(s) State whether indirect cost rate(s) is Provisional, Predetermined, Final, or 

Fixed. 

11b Rate Enter the indirect cost rate(s) in effect during the reporting period. 

11c Period From; Enter the beginning and ending effective dates for the rate(s). 

11d Base Enter the amount of the base against which the rate(s) was applied. 

11e Amount Charged Enter the amount of indirect costs charged during the time period 

specified. (Multiply 11b. x 11d.) 

11f Federal Share Enter the Federal share of the amount in 11e. 

11g Totals Enter the totals for columns 11d, 11e, and 11f. 

Remarks, Certification, and Agency Use Only

12 Remarks Enter any explanations or additional information required by the Federal sponsoring 

agency including excess cash as stated in line 10c. 
Revised 10/11/2011 

FFR 

Number

Reporting 

Item

Instructions

13a Typed or Printed 

Name and 

Title of Authorized 

Enter the name and title of the authorized certifying official. 

13b Signature of 

Authorized 

The authorized certifying official must sign here. 

13c Telephone (Area 

Code, 

Enter the telephone number (including area code and extension) of the individual 

listed in Line 13a. 

13d Email Address Enter the email address of the individual listed in Line 13a. 

13e Date Report 

Submitted 

Enter the date the FFR is submitted to the Federal agency using the month, day, 

year format. 

14 Agency Use Only This section is reserved for Federal agency use.