For HHS Grant Recipients, Executive Office of the President (EOP) and Department of State (DOS) Only: Grant recipients are no longer required to submit quarterly cash transaction reports (aka Federal Cash Transaction Report (FCTR) 30 calendar days after the end of each calendar quarter. PMS will pre-populate the cash transaction section (lines 10a through 10c) of the FFR using recipient real-time cash receipts (drawdowns, refunds, and journal vouchers) information from PMS and adjust recipient-reported disbursements to equal cash receipts on all non-closed subaccounts (PMS type P). Recipients will be required to certify at the time of each drawdown request whether the cash drawdown request is for reimbursement of actual expenditures or is an advance for immediate disbursement. At the time of each drawdown request, recipients must assert that award funds are used in compliance with all award conditions and federal statutory requirements. These changes do not impact the standard reporting requirements and deadlines for financial expenditure data, submitted in the SF-425, unless otherwise noted in the Notice of Award.
For Non-HHS Recipients: Beginning of each quarter, the quarterly Federal Cash Transaction Report (FCTR) will be available to complete in PMS for all NON-HHS Grant Recipients. The FCTR is due 30 days after the end of the quarter and is available for revision prior to the beginning of the next quarter.
Grant Recipients' FFRs can be found by: Login PMS → select "Menu" → Federal Financial Reporting → Federal Financial Reporting.
FFR User Guide can be found by: Login PMS → select "Menu" → Federal Financial Reporting → FFR Grantee User Guide.
The purpose of this Notice is to provide an update on the changes implemented by HHS that impacts the submission of the SF-425 Federal Financial Report (FFR). The data on these reports will be populated by PMS as follows:
- Line item 10a Cash Receipts and Line item 10b.
- For Quarterly and Semi-Annual Reports: Data is populated based on all the drawdowns that occurred from the date of award through the report period end date noted on the FFR. It is a snapshot of time, and this is an editable field; therefore, recipients are able to revise the amount if needed. (Note: Line 10b is not an editable field for DOS Grant Recipients)
- For Annual Reports: : Data is populated based on all the drawdowns that occurred from the date of award through the end of the liquidation period.
- For awards by project period (One PMS document number over multiple fiscal years), this is an editable field; therefore, recipients are able to revise the amount if needed.
- For awards by budget period (One PMS Document Number for one fiscal year), this is a non-editable field; therefore, recipients will not be able to revise the amount if needed.
- For Final Reports: Data is populated based on all the drawdowns that occurred from the date of award through the end of the liquidation period. This is a non-editable field; therefore, recipients will not be able to revise the amount if needed. If funds have been drawn incorrectly from the grant, recipients must return the funds to ensure the drawdowns are adjusted for the Grant document or the Subaccount in PMS. Once the adjustment is reflected in PMS, it goes through the nightly batch process and the FFR will be updated to reconcile with your drawdown, which will then allow you to submit your report in PMS. Link below on how to return funds to PMS: https://pms.psc.gov/grant-recipients/returning-funds-interest.html
- Funds returned via payment request are posted within 48 hours of the payment being approved and the FFR is updated via nightly batch process.
- Funds returned via ACH or Wire are posted in PMS five business days after received by PMS from Treasury which includes the requested information that the recipient provides. Recipients must provide their PMS Account number, Grant Number and/or Subaccount number and reason for return to ensure that the return is posted to the correct account as soon as it’s received. If recipient does not provide the requested information, it can delay the positing of the return of funds to the grant number and/or subaccount number, which impacts the submission of the Federal Financial Report, since line item 10a. cash receipts will not be updated.
- Funds returned via Check can take up to 6 weeks of processing time. Recipients must provide their PMS Account number, Grant Document number and/or Subaccount number and the reason for the return of funds with the check.
- Line item 10d Total Federal Funds Authorized-is populated based on all the obligations received through the report period end date.
- Line item 10f Unliquidated Obligations-Unliquidated obligations may not be reported on the Final and Annual reports for awarding agencies that award by budget period (One PMS Document Number for one fiscal year); line 10f Federal Share of Unliquidated Obligations must be zero.
- Line item 10j Recipient share required-is an editable field which is populated by the recipient based on the non-federal share required. 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).
- Line item 10i Recipient share of expenditures-is an editable field for the recipients to 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 FFR report this line should be equal to or greater than the amount of Line 10i
Furthermore, for all awards by budget period (One PMS Document Number for one fiscal year), recipients should not submit their annual and final Federal Financial Report (FFR) in PMS until all allowable funds have been drawn prior to the end of the liquidation period. For awards by project period (One PMS document number over multiple fiscal years), recipients should not submit their final Federal Financial Reports in PMS until all allowable funds have been drawn prior to the end of the liquidation period.
Note: Payment request submitted in PMS after the end of the liquidation period are considered expired payments, which requires awarding agency approval. Awarding agencies have three business days after the notification has been received from PMS to review and approve the payment request. Once approved and processed by PMS, line items 10a. Cash Receipts and line item 10b. Cash Disbursement will be updated via the nightly batch process. Recipients should login in the following business day to review and complete the FFR. Recipients should ensure that when submitting the FFR, line item 10a. cash receipts and line item 10b. cash disbursement is reconciled with line item 10e. federal share of expenditures. The system will not allow you to submit the report if the line items are not reconciled.
For all inquiries related to liquidation extensions which includes date changes in PMS, requesting extension on FFR due dates and expired payment rejections, please contact the Grants Management Officer or Grants Management specialist listed on the Notice of Grant Award..
For all inquiries related to the missing FFR’s, FFR due date changes, and incorrect data populated on Lines items 1 through 9 of the FFR in PMS, please contact the following:
NIH, SAMSHA, AHRQ, and FDA Agencies:eRA Service Desk
HRSA, ACF, ACL, ASPR, CDC, CMS, IHS, ONC, OIG, DOS, and EOP Agencies, please contact your Grants Management Officer or Grants Management Specialist listed on the Notice of Grant Award.
For all inquiries related to the data populated on the FFR for Line items 10a. Cash Receipts, 10b. Cash Disbursements, and line item 10d. Total Federal Funds Authorized and technical assistance needed, please contact PMS Helpdesk at 1-877-614-5533 or you can submit a ticket to PMS using the self-service web portal:https://gditshared.servicenowservices.com/hhs_pms. Please ensure that you provide the Payee Account Number (PAN), PMS Document Number and Subaccount number and provide the details of the issue.