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

Division of Grants Management

IHS-03-11-003

Release Date: March 15, 2011

Source Memo: Office of the Assistant Secretary for Financial Resources
Issue Date: March 01, 2011
Effective Date: March 01, 2011

Subject: Federal Financial Report (FFR or SF 425) Transition Guidance


Background

In August 2008, the Office of Management and Budget (OMB) issued a Federal Register notice establishing the Federal Financial Report (FFR or SF-425) as the single form/format to be used by federal agencies. The FFR will be used by HHS for expenditure reporting and reporting on the status of cash transaction reporting. Features of the use of this form include the following:

  • Reporting Periods are to coincide with calendar quarters (ending in March, June, September, or December, as applicable);
  • Quarterly or semi-annual reports are due within 30 days following the end of the quarter;
  • Annual reports are due within 90 days after the end of the quarter;
  • Final expenditures reports are due within 90 days after the end of the project period; and
  • Reports are to be submitted to one place except where an automated payment management reporting system is utilized, in which case, a second submission location may be required.

The Division of Payment Management transitioned to the use of the FFR for cash transaction reporting effective January 1, 2010.


Policy Requirements

As of February 1, 2011, the Department of Health and Human Services (DHHS) will begin the transition from use of the SF-269, Financial Status Report (Short Form or Long Form) to the use of the SF-425, Federal Financial Report, for expenditure reporting. SF-269's will no longer be accepted for expenditure reports due after that date. If an SF-269 is submitted, the IHS Division of Grants Management Operations and Policy (DGM) will return it and require the resubmission of a completed SF-425. Copies of the SF-425 can be found on the DGM Grants Policy Web site (http://www.ihs.gov/NonMedicalPrograms/gogp/).

The transition strategy is allowing individual HHS Operation Divisions (OPDIV's) to select - from a limited number of options - the approach that best fits their programs and business process. This transition does not affect completion of submission of the cash reporting portion of the FFR to the HHS Division of Payment Management's Payment Management System (PMS).

The primary features of this transition for IHS grantees is that previously IHS required electronic submission of the SF-269 and will receive the SF-425 expenditure reports electronically and until further notice, OPDIV's that have been receiving expenditure reports in hard copy will continue to do so.

All expenditure reports will be due on one of the standard due dates by which cash reporting is required to be submitted to PMS or at the end of a calendar quarter as determined by the OPDIV. As a result a recipient that receives awards from more than one OPDIV may be subject to more than one approach, but will not be required to change its current means of submission or be subject to more than eight standard due dates.

Effective immediately, all IHS grantees with budget periods which end from January 1 - March 31, 2011 and for all budget periods thereafter will be required to submit an SF-425 report as frequently as is required in the terms and conditions of their award using due dates for reports to PMS.

See tables listed below:

Annual Reporting Deadlines
Budget Period FFR Due
Begin End Date
1-Jan 31-Dec 30-Apr
1-Feb 31-Jan 30-Apr
1-Mar 28-Feb 30-Jul
1-Apr 31-Mar 30-Jul
1-May 30-Apr 30-Jul
1-Jun 31-May 30-Oct
1-Jul 30-Jun 30-Oct
1-Aug 31-Jul 30-Oct
1-Sep 31-Aug 30-Jan
1-Oct 30-Sep 30-Jan
1-Nov 31-Oct 30-Jan
1-Dec 30-Nov 30-Apr


Semi-Annual Reporting Deadlines
Budget Period FFR Due FFR Due FFR Due
Begin End Date Date Date
1-Jan 31-Dec 30-Jul 30-Jan 30-Apr
1-Feb 31-Jan 30-Oct 30-Apr 30-Apr
1-Mar 28-Feb 30-Oct 30-Apr 30-Jul
1-Apr 31-Mar 30-Oct 30-Apr 30-Jul
1-May 30-Apr 30-Jan 30-Jul 30-Jul
1-Jun 31-May 30-Jan 30-Jul 30-Oct
1-Jul 30-Jun 30-Jan 30-Jul 30-Oct
1-Aug 31-Jul 30-Apr 30-Oct 30-Oct
1-Sep 31-Aug 30-Apr 30-Oct 30-Jan
1-Oct 30-Sep 30-Apr 30-Oct 30-Jan
1-Nov 31-Oct 30-Jul 30-Jan 30-Jan
1-Dec 30-Nov 30-Jul 30-Jan 30-Apr


Quarterly Reporting Deadlines
Budget Period FFR Due FFR Due FFR Due FFR Due FFR Due
Begin End Date Date Date Date Date
1-Jan 31-Dec 30-Apr 30-Jul 30-Oct 30-Jan 30-Apr
1-Feb 31-Jan 30-Jul 30-Oct 30-Jan 30-Apr 30-Apr
1-Mar 28-Feb 30-Jul 30-Oct 30-Jan 30-Apr 30-Jul
1-Apr 31-Mar 30-Jul 30-Oct 30-Jan 30-Apr 30-Jul
1-May 30-Apr 30-Oct 30-Jan 30-Apr 30-Jul 30-Jul
1-Jun 31-May 30-Oct 30-Jan 30-Apr 30-Jul 30-Oct
1-Jul 30-Jun 30-Oct 30-Jan 30-Apr 30-Jul 30-Oct
1-Aug 31-Jul 30-Jan 30-Apr 30-Jul 30-Oct 30-Oct
1-Sep 31-Aug 30-Jan 30-Apr 30-Jul 30-Oct 30-Jan
1-Oct 30-Sep 30-Jan 30-Apr 30-Jul 30-Oct 30-Jan
1-Nov 31-Oct 30-Apr 30-Jul 30-Oct 30-Jan 30-Jan
1-Dec 30-Nov 30-Apr 30-Jul 30-Oct 30-Jan 30-Apr


Fillable versions of the form in Adobe PDF and MS-Excel formats, along with instructions, are available at the IHS Division of Grants Management Operations and Policy Web site http://www.ihs.gov/NonMedicalPrograms/gogp/ and at http://www.whitehouse.gov/omb/grants_forms Exit Disclaimer: You Are Leaving www.ihs.gov

Inquiries:

Please direct all inquiries to the IHS Grants Policy Office at GrantsPolicy@ihs.gov or call our IHS Grants Systems Coordinator on (301) 443-2114.
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