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Indian Health Service The Federal Health Program for American Indians and Alaska Natives

Division of Grants Management

IHS-01-11-001

Release Date: January 26, 2011

Subject: Federal financial Report, (FFR) Update for IHS Grantees


The Office of Management and Budget has implemented a requirement to consolidate the Financial Status Report (SF-269/SF-269A) and the Federal Cash Transaction Report (SF-272/SF-272A) into a single form known as the Federal Financial Report (FFR or SF-425/SF-425A). OMB required that federal agencies transition to the FFR by October 1, 2009. In addition to consolidating the reporting forms, the reporting periods and due dates are to be standardized.

The Executive Committee on Grants Administration Policy decided that HHS recipients should report their cash transactions using the Payment Management System's (PMS) automated FFR Cash Transaction Report. On January 4, 2010, PMS started requiring that all cash transaction reports be filed using its new FFR. This requirement also would apply to IHS Grantees as well. As a result of the use of the SF-425, the Electronic 272 System was rendered no longer available.

Current IHS Grantee Requirements:

SF-425 (Cash Transactions)

  • If you are a current PMS user, you will continue to have the same user permissions for the FFR Cash Transaction Report (e.g. certifier, perparer, or both) that you had for the Electronic 272 System unless you request that the Division of Payment Management (DPM) change your user permissions. If you wish to make changes in order to access the FFR as the preparer, certifier or both, contact the DPM helpdesk at (877) 614-5533.

  • If you are not a current PMS user (but had used the Electronic 272 System) , as of January 4, 2010, DPM will send you an e-mail that will include a temporary user ID and password for accessing PMS along with instructions on accessing the FFR Cash Transaciton Report. As noted above, you will continue to have the same user permissions for the FFR Cash Transaction Report (e.g. certifier, perparer, or both) that you had for the Electronic 272 System unless you request that the Division of Payment Management (DPM) change your user permissions.


FFR Due Dates

For disbursement activity during the months of: The FFR is due on:
January 01 through March 31, 2011 - 2nd Qtr. April 30, 2011
April 01 through June 30, 2011 - 3rd Qtr. July 30, 2011
July 01 through September 30, 2011 - 4th Qtr. October 30, 2011
October 01 through December 31, 2011 - 1st Qtr. (FY 2012) January 30, 2012


SF-269 (Expenditure Transactions)

Effective February 1, 2011 to January 1, 2013, all IHS grantees will be required to continue use of the SF-269 or SF-269A to report expenditures to the IHS Division of Grants Management as required. Grantees will still be responsible for reporting cash transactions to DPM on the SF-425 on a quarterly basis. All expenditures reports should be submitted (semi or annually) to your Senior Grants Management Specialist as instructed in your specific grant terms and conditions of your award. HHS has submitted the necessary paperwork to OMB to extend approved use of the SF-269 while the Department continues its migration to the full use of the SF-425.


For Questions Regarding:

Financial Status Report form SF-269 (Expenditure Report), Contact:
IHS Division of Grants Management:

(301) 443-5204 or email GrantsPolicy@ihs.gov.


Federal Financial Report SF-425 (Cash Transaction Report), Contact:
Division of Payment Management:

(877) 614-5533 or email DPM.Gov

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