During the post-award phase of your grant award, SAMHSA monitors progress on your project(s) through a combination of financial and programmatic requirements.
Your SAMHSA government project officer (GPO) and grants management specialist (GMS) work collaboratively to monitor performance on your award and to identify potential problems and areas where technical assistance might be necessary. They do this through reviews of your reports and correspondence, audit reports, site visits, and other information available to SAMHSA. Learn more about GPO and GMS roles and responsibilities.
It is important to review the terms and conditions on your Notice of Award (NoA) carefully to identify the specific reporting requirements, for your grant. Additional reporting requirements may apply that are specific to your award.
Federal reporting requirements include:
- Annual Federal Financial Report (FFR)
- Progress Reports
- Federal Funding Accountability and Transparency Act (FFATA)
- Federal Awardee Performance and Integrity Information System (FAPIIS)
Annual Federal Financial Report (FFR)
SAMHSA requires submission of an annual FFR (SF-425) (PDF | 80 KB) no later than 90 days after the end of the budget period.
SAMHSA recipients must submit the FFR for each budget period, unless otherwise specified in the terms and conditions in the Notice of Award (NoA). Failure to submit the complete and accurate FFR in a timely manner will result in the restriction of the recipient’s Payment Management System account and may delay funding and impact future funding.
Submitting the Annual FFR:
Beginning in FY 2021, grant recipients will submit Annual Federal Financial Report (FFR, SF-425) in Payment Management System (PMS). Annual FFRs are due 90 days after the end of the budget period in PMS and final FFRs are due 120 days after the end of the period of performance in PMS. Both the cash transactions (lines 10 a, b, and c) and the expenditures, financial obligations, and liquidations (lines 10d through 10o) will be reported through the recipient PMS online accounts. This information will no longer be reported separately by hard copy or email.
If a grant recipient staff member responsible for FFR submission does not already have an account with PMS, please contact PMS to get access. All inquiries should be directed to PMS. If you have questions about 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. Guidance can also be found per the links noted below.
- Recipients who do not have access to PMS must submit a new user access request for the FFR Module: https://pmsapp.psc.gov/pms/app/userrequest/request/newuser?.
- Note: It can take up to 3-4 days to process the User Access Request.
- Recipients who currently have access to PMS and are submitting or certifying the FFR on behalf of their organization, should login to PMS and update their permissions to request access to the FFR Module using the following instructions: https://pmsapp.psc.gov/pms/app/userrequest/request/retrieverequest?.
- Please note that a person who holds the Preparer role can submit the FFR, but a person holding the Certifier role (this may be the same person who holds the Preparer role) must also certify and submit the FFR.
Information on these roles can be found here:
- Instructions on how to submit a FFR via PMS are available at https://pmsapp.psc.gov/pms/app/help/ffr/ffr-grantee-instructions.html (The user must be logged in to PMS to access the link.)
- If recipients have any questions on submitting FFRs, they should contact PMS FFR Support directly at PMSFFRSupport@psc.hhs.gov
Performance and Progress Reports
All SAMHSA awards require recipients to submit performance and progress reports. The frequency (ranging from quarterly to annually) and program-specific instructions for preparation and submission of these reports will be identified on the terms and conditions on your NoA. Your GPO will also provide you technical assistance regarding report guidelines and requirements at the time of award.
Failure to comply with this reporting requirement may result in the restriction of your account, delay of funds, or denial of future funding.
Submitting Your Performance and Progress Reports
Your NoA will contain instructions for submitting performance and progress reports.
Federal Funding Accountability and Transparency Act (FFATA)
Recipients are required to report certain information about themselves and their first-tier sub-recipients for awards. A specific term is included on your NoA. If your organization is a recipient of grants or cooperative agreements, you must report on subawards of $25,000. There are additional reporting requirements if:
- 80% or more of your prior year annual gross revenues are from federal awards
- $25 million or more in annual gross revenues are from federal awards
- The public does not have access to compensation information filed under Securities and Exchange Commission (SEC) and IRS requirements
Additional Guidance on FFATA
- Prime recipients report their own executive compensation if they meet all the criteria, as part of their profile at System for Award Management (SAM)
- Prime recipients report subaward information at the FFATA Subaward Reporting System (FSRS)
- 2 Code of Federal Regulations (CFR) 25
Federal Awardee Performance and Integrity Information System (FAPIIS)
Recipients that have active federal contract, grant, or cooperative agreement awards with a cumulative value greater than $10,000,000 are required to disclose semi-annual information about criminal, civil, and administrative proceedings that reached final disposition within the most recent five-year period and that were connected with the award or performance of an award. Recipients must also make semi-annual disclosures regarding such proceedings and/or affirm that there is no new information to provide. This information will be made publicly available in FAPIIS.
Additional Guidance on FAPIIS
- Federal Awardee Performance and Integrity Information System (FAPIIS)
- Federal Awarding Agency Review of Risk Posed by Applicants, 2 CFR 200.205
Single Audit Requirements
Nonfederal entities that expend $750,000 or more under federal awards in a fiscal year must have a single audit performed in accordance with the Audit Requirements, 45 CFR 75.501, which implement the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 2 CFR 200.501. Reports on these audits must be submitted to the Federal Audit Clearinghouse (FAC) either within 30 days after receipt or nine months after the end of the fiscal year, whichever is earlier. The audit reports and a completed data collection form (SF-SAC) must be submitted electronically to clearinghouse. FAC operates on behalf of the Office of Management and Budget (OMB).
For specific questions and information about the submission process, call the FAC toll-free number at 800-253-0696.
Based on subsequent audits or other reviews, SAMHSA has the right to refuse and/or recover funds. It is your responsibility to return any funds due from refunds, corrections, or other transactions.