Help America Vote College Program 

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, Unique Entity Identifier (UEI) 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). 

Line Item Instructions for the Federal Financial Report 

FFR 

Number 

Reporting Item Instructions 

Cover Information 

1 Federal Agency and 

Organizational Element to 

Which Report is 

Submitted 

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 

Assigned by Federal 

Agency 

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 UEI Enter the recipient organization's Unique Entity Identifier 

(UEI) or Central Contract Registry UEI. 

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 
 

 

 

 

 

 

 

FFR 

Number 

Reporting Item Instructions 

information on the FFR Attachment. Do not complete this box if 

reporting on multiple awards. 

6 Report Type Mark appropriate box. 

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: 

(Month, Day, Year) 

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. 

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 12f, Comments, 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 (such as cash

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

of actual cash disbursements for direct charges for goods and services, or 

the amount of indirect expenses charged to the award. 

For EAC Awards: The amount entered should be the same as the amount 

you enter on Line 10e. Whether subawards are provided through cost 

reimbursement or advance payments, report subgrant expenses as they are 

incurred/approved to reflect accurate rate of spending on the award. 

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

 

 

 

 

 

 

 

 

 

FFR 

Number 

Reporting Item Instructions 

10c Cash On Hand (Line 10a 

Minus Line 10b) 

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

immediate cash needs. 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 

Authorized 

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

date. 

10e Federal Share of 

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 10o.) 

10f Federal Share of 

Unliquidated Obligations 

Unliquidated obligations on a cash basis are obligations incurred, but not 

yet paid. On an accrual basis, they are obligations incurred, but for which 

an expenditure has not yet been recorded. Enter the Federal portion of 

unliquidated obligations. 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 long-term contract) for which an obligation or expense has not 

been incurred. 

10g Total Federal Share (Sum 

of Lines 10e and 10f) 

Enter the sum of Lines 10e and 10f. 

10h Unobligated Balance of 

Federal Funds (Line 10d 

Minus Line 10g) 

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

Recipient Share: Do not complete this section if reporting on multiple awards. 

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 
 

 

 

 

 

 

FFR 

Number 

Reporting Item Instructions 

sharing or match than the level required by the Federal agency). For EAC

Awards: Report your cumulative required state match, interest earned on

your state share, and all program income from the state share from the 

beginning of the grant. 

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 inkind 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 (Line

10i Minus Line 10j) 

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, Federal Interest, Indirect Expense 

10l Total Federal Program 

Income Earned 

Enter the amount of Federal program income earned. Additionally, 

complete lines 12c, d, and e.1 for program income earned and expended 

this reporting period. 

10m Program Income

Expended in Accordance

With the Additive 

Alternative 

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. 

For EAC Awards: The EAC has historically used the additive method for 

their awards, not the deductive method. 

10n Program Income 

Expended 

in Accordance With the 

Addition Alternative 

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 Minus 

Line 10m or Line 10n) 

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. 

10p Total Federal interest 

earned 

Enter $0 for Help America Vote College Program grantees. 

10q Federal interest 

expenditures 

Enter $0 for Help America Vote College Program grantees. 

10r Remaining Federal interest 

to be expended (line p 

minus q) 

Not required for Help America Vote College Program grantees. 

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; Period To 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. 
 

 

 

 

 

 

 

 

FFR 

Number 

Reporting Item Instructions 

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 If needed, attach documentation to the paper click button identified in this 

field. 

12f Comments If your entity has known committed or obligated expenditures for future 

reporting periods, please provide a short statement clarifying the amount, 

timeline, and general item description in box 12f. 

I.E.: 

• Pending contact for new voting registration system, anticipated 

purchase date of xx/xx/xxx in the amount of $x,xxx,xxx 

• Purchase pending of mail sorters anticipated November 2023 with 

payments in future years totaling $2,000,000 

12a State Interest Earned Not required for Help America Vote College Program grantees. 

12b State Interest Expended Not required for Help America Vote College Program grantees. 

12c Program Income Earned Not required for Help America Vote College Program grantees. 

12d Program Income 

Expended 

Not required for Help America Vote College Program grantees. 

12e.1 Program Income Source Not required for Help America Vote College Program grantees. 

13a Typed or Printed Name 

and Title of Authorized 

Certifying Official 

Enter the name and title of the authorized certifying official. 

13b Signature of Authorized 

Certifying Official 

The authorized certifying official must sign here. 

13c Telephone (Area Code, 

Number and Extension) 

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

individual listed in Line 13a. 

13d E-mail Address Enter the e-mail address of the individual listed in Line 13a. 

13e Date Report Submitted 

(Month, Day, Year) 

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.