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Federal Financial Report Instructions for Grant Recipients

This page contains the instructions for Grantee Users to navigate, complete, review, certify, and verify status of your the Federal Financial Report (FFR) or form SF-425 in the Payment Management System (PMS). Below you will find specific instructions for each task as well as getting a general overview of the screens.

Table of Contents



The Federal Financial Report Form Instructions
(Revised 06/28/2010)

This section contains a copy of the SF-425 Form 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, Data Universal Numbering System (DUNS) 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).

  2. 10(b) and 10(e) may not be the same until the final report.

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. DUNS Number Enter the recipient organization's Data Universal Numbering System (DUNS) number or Central Contract Registry extended DUNS number
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 information on the FFR Attachment. Do not complete this box if reporting on multiple awards.
6. Report Type Mark appropriate box. Do not complete this box if reporting on multiple awards.
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 12, Remarks, 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, the amount of indirect expenses charged to the award, and the amount of cash advances and payments made to subrecipients and contractors.
For multiple grants, report each grant separately on the FFR Attachment.
The sum of the cumulative cash disbursements on the FFR Attachment must equal the amount entered on Line 10b, FFR.
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 Enter the amount of Federal fund 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 sharing or match than the level required by the Federal agency).
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 in-kind 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. 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 in-kind 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: Do not complete this section if reporting on multiple awards.
10l. Total Federal Program Income Earned Enter the amount of Federal program income earned. Do not report any program income here that is being allocated as part of the recipient's cost sharing amount included in Line10j.
10m. Program Income Expended in Accordance With the Deduction Alternative Enter the amount of program income that was used to reduce the Federal share of the total project costs.
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
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.
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 Enter any explanations or additional information required by the Federal sponsoring agency including excess cash as stated in line 10c.
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.

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This section instructs you on how to navigate the Federal Financial Report Module in the Payment Management System.

Using the PMS Legacy System

For the PMS Legacy system follow the instructions below.


Left Menu

After logging in to the Payment Management System as a Grantee User with a PMS User ID and Password, select the PMS menu item Disbursement.

Screen showing the PMS Menu with Disbursement.

Left Menu - Disbursement

Under the Disbursement menu, select the sub-menu item FFR Financial Status Report. This will navigate you to the Federal Financial Report Search screen.

Screen showing the PMS Disbursement menu node expanded and the FFR Federal Financial Report highlighted with an Orange Arrow.

Using the PMS New System

If you need to navigate to the Federal Financial Report within the PMS New System follow the instructions below.


Main Menu Icon

Click on Main Menu icon in upper left banner to view available menu items.

Screen showing the Main Menu Icon in upper left banner.

Main Menu

Click on menu link titled Federal Financial Reporting / FFR to view the sub-menu

Screen showing menu link Federal Financial Reporting.

Main Menu Sub-menu

Click on menu link titled Federal Financial Report to navigate to Federal Financial Report Search screen.

Screen showing menu link Federal Financial Report.

User Queue / User Account Notifications Screen

Click on the Actions Icon in row 1 titled FFR Ready for Prepare/Certify to navigate to Federal Financial Report Search screen with preselected results displaying.

Screen showing Actions Icon.
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Searching your Federal Financial Reports

Use the Federal Financial Reports Search screen to enter filter criteria and search for reports. The results will show up in a grid below for you to see the statuses to review or print reports.

Federal Financial Report Search Screen (Default View)

The Federal Financial Report Search screen is displayed in its default state without a results grid. Enter your search criteria and click search to begin.

Screen of the Federal Financial Report Search screen no values chosen.

Below are descriptions for specific search criteria and button functions:

  • SCREEN INSTRUCTIONS: To search for a Federal Financial Report for a specific PAN or Federal Grant ID, enter the specific value. Both fields can be searched for partial matches by using an asterisk (*). Select other optional fields to refine your search.

  • PAYEE ACCOUNT NUMBER INPUT FIELD (Optional): Enter the assigned Payee Account Number (PAN). Please use a leading and/or trailing asterisk (*) for a partial search in the Payee Account Number field.

  • FEDERAL GRANT ID INPUT FIELD (Optional): Enter a specific Federal Grant ID based on the Agency. Please use a leading and/or trailing asterisk (*) for a partial search in the Federal Grant ID Field.

  • REPORTING PERIOD DROPDOWN (Optional): Reporting Period(s), using Current or All. All Periods is the default option.

  • REPORT STATUS DROPDOWN (Optional): Select one or multiple report statuses. Click the 'x' icon to remove a selected status. All Report Statuses is the default option. More Report Statuses listed below:

    • Report Available to be completed
    • Report Prepared by Grantee
    • Report Certified/Pending Agency Approval
    • Regional Awarding Agency Approval
    • Regional Awarding Agency Review Rejection
    • HQ Awarding Agency Review Rejection
    • HQ Awarding Agency Approval

  • DELINQUENT REPORTS DROPDOWN (Optional): Select the delinquent reports option. Show All Reports is the default option.

  • CLEAR FORM BUTTON: Clicking the Clear Form button will clear the data entered.

  • SEARCH BUTTON: Clicking the Search button executes the search criteria and displays a grid below with the results.

  • CANCEL BUTTON: Clicking the Cancel button will cancel the search and return the user to the PMS User Queue / Notifications Screen.

Federal Financial Report Search Screen (Displaying Results Grid)

The Federal Financial Report Search screen below is displaying an executed search with a search results grid.

Screen of the Federal Financial Report Search screen with the results grid showing.

On the Search Results Grid shown above, you can perform the following actions:

  • Click on the Column Headers to sort the Grid information either ascending or descending.
  • Click on the Actions Icons in the last column to review, approve, or print specific FFRs.
  • Select multiple Checkboxes in the first column then select an action from the Group Actions Dropdown in the top right corner of the grid to begin group tasks. See the Group Prepare section for more information.

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Preparing your Federal Financial Report

This section describes how to prepare your Federal Financial Report or FFR.

Federal Financial Report Search Screen (Displaying Results Grid)

Clicking on the Review Icon of the actions column in the search results grid will display the Federal Financial Report Details screen. The screen components will be dynamically displayed depending on the status of the report you selected.

Screen of the Federal Financial Report Search screen with the results grid showing.

Federal Financial Report Details Screen (Report Workflow)

The screen below displays the Federal Financial Report Details in a review state where the report workflow shows every stage to be completed. The Report Workflow status may vary depending on where the report is in the PMS Process.

Screen of the Federal Financial Report Details in default view.

Workflow Statuses are described below:

  • REPORT AVIALIABLE: The report has been generated by PMS and is ready to be modified.
  • PREPARE REPORT: The report is in the process of being prepared by a grantee user.
  • CERTIFY REPORT: The report is completed by the grantee user and needs to be certified by a grantee user.
  • AGENCY REVIEW: The report has been certified and needs to be approved or rejected by an agency reviewer.
  • COMPLETED: The report has been approved by an agency user or users depending on the PMS workflow.

Federal Financial Report Details Screen (Prepare Report Tab)

The default tab in the prepare state is the Prepare Report tab which displays the Prepare Report information as an editable web form for you to enter data in a vertical format. Scroll vertically to see all of the information in the form. Click the Cancel button to return to the search results.

Screen of the Federal Financial Report Details with the Prepare Report Tab Selected.

To prepare the report, complete the required fields marked by an asterisk in each section of the form. The fields that are grayed-out are READONLY fields with prepopulated data from PMS. Mouseover any Information icon to view hints on what to enter in each field.

Screen of the Federal Financial Report Details with the Prepare Report Tab Selected 2.

Once you have completed the form click the Submit button to continue.

Screen of the Federal Financial Report Details with the Prepare Report Tab Selected 3.

If the form is not completed after you submit it, an Error pop-up will display and inform you of any missing information. Click the OK button to close the pop-up and complete the missing information.

Screen of the Federal Financial Report Details with the Prepare Report Tab Selected - Error pop-up.

If the form is completed after you submit it, but PMS identifies some specific validation conflicts, a detailed Error message will display at the top of the report to inform you particular issues identified. Scroll down to the corresponding fields and correct the conflicting information which will be highlighted in red. Then click the Submit button to continue.

Screen of the Federal Financial Report Details with the Prepare Report Tab Selected - Error pop-up.

There may be specific circumstances in which you can submit your report despite some of the PMS warnings. If this is the case, simply click the Proceed Anyway button in the Warning pop-up to continue.

Screen of the Federal Financial Report Details with the Prepare Report Tab Selected - Warning pop-up.

Upon a completed transaction, you will be presented a Success pop-up that states, "Report has been successfully prepared". Click on the OK button to continue.

Screen of the Federal Financial Report Details with the Prepare Report Tab Selected - Success pop-up.

Federal Financial Report Details Screen (Report Details Tab)

The Report Details tab shows the Report Details, Preparer Information, Certifier Information, and One/Two Agency Reviewers.

Screen of the Federal Financial Report Details with the Report Details Tab Selected.

Federal Financial Report Details Screen (Status History Tab)

The Status History tab shows a grid that displays all of the actions or statuses performed on the report, the user performing the action, the date the action occurred, and any comments.

Screen of the Federal Financial Report Details with the Status History Tab Selected.

Federal Financial Report Details Screen (Documents Tab)

The Documents tab shows a grid that displays all of the documents uploaded into PMS to provide supplemental information for your report.

Screen of the Federal Financial Report Details with the Documents Tab Selected.

To attach a document, click the Choose File button and select a file from your computer. For File Attachment Name, which is optional, enter any name you wish to use to describe the file. Select the File Attachment Type for the dropdown, which is required. Click the Upload button to continue.

Screen of the Federal Financial Report Details with the Documents Tab Selected.

After clicking the Upload button you will see a record appear in the File Attachment grid with the details of the file populated.

Screen of the Federal Financial Report Details with the Documents Tab Selected.

Federal Financial Report Details Screen (Revision History Tab)

The Revision History tab shows a grid the displays all of the information about the different users and transactions that occurred during the preparation and certification of the report.

Screen of the Federal Financial Report Details with the Revision Tab Selected.
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Certifying your Federal Financial Report

This section describes how to Certify your Federal Financial Report or FFR.

Federal Financial Report Details Screen (Report Workflow)

The screen below displays the Federal Financial Report Details in a certify state where the report workflow shows the Certify stage in the PMS Process.

Screen of the Federal Financial Report Details in Certify view.

Federal Financial Report Details Screen (Certify Report Tab)

The default tab in the certify state is the Certify Report tab which displays the Certify Report information as a READONLY web form for you to review data in a vertical format. Scroll vertically to see all of the information in the form. Click the Cancel button to return to the search results.

Screen of the Federal Financial Report Details with the Prepare Report Tab Selected.

To certify the report, review the required fields marked by an asterisk in each section of the form. The fields that are grayed-out are READONLY fields with prepopulated data from PMS. Mouseover any Information icon to view hints on what was entered in each field.

Once you have completed the review, select yourself in the Signature of the Authorized Certifying Official dropdown, and click the Certify button to continue.

Screen of the Federal Financial Report Details with the Prepare Report Tab Selected - Certify Button.

Once the report is certified a Success pop-up will display to inform you that the Report has been successfully certified. Click the OK button to continue.

Screen of the Federal Financial Report Details with the Prepare Report Tab Selected - Success pop-up.

Federal Financial Report Details Screen (Report Details Tab)

The Report Details tab shows the Preparer Information section populated.

Screen of the Federal Financial Report Details with the Report Details Tab Selected.

Federal Financial Report Details Screen (Status History Tab)

The Status History tab shows a grid that displays the status Report Prepared by Grantee the Status Change Date, and any Comments by the preparer.

Screen of the Federal Financial Report Details with the Status History Tab Selected.

Federal Financial Report Details Screen (Certifier Comments Tab)

The Certifier Comments tab shows a textarea for the Certifier to enter up to 2000 characters for information related to certifying the report.

Screen of the Federal Financial Report Details with the Certifier Comments Tab Selected.

Federal Financial Report Details Screen (Preview Report Tab)

After you certify the report, the Preview Report Tab appears and shows information as a READONLY web form for you to preview data in a vertical format. Scroll vertically to see all of the information in the report. Click the Cancel button to return to the search results.

Screen of the Federal Financial Report Details with the Preview Report Tab Selected.

Federal Financial Report Details Screen (Report Details Tab)

After you certify the report, the Report Details tab shows the Certifier Information.

Screen of the Federal Financial Report Details with the Certifier Comments Tab Selected.

Federal Financial Report Details Screen (Status History Tab)

After you certify the report, the Status History tab shows a grid that displays the status Report Certified/Pending Agency Approval the Status Change Date, and any Comments by the certifier.

Screen of the Federal Financial Report Details with the Status History Tab Selected.

Certifying your Federal Financial Reports using the Group Certification Feature

You have the option to certify multiple reports as a group action. To accomplish this follow the instructions below.

Federal Financial Report Search Screen (Group Actions)

Navigate to the Federal Financial Report Search Screen and perform a search. Click on the Checkboxes of the reports that have the same Payee Account you wish to Group Certify. Under the Group Actions dropdown menu, click on Certify.

Screen of the Federal Financial Report Search with the Group Actions - Certify Selected.

Federal Financial Report Group Certify Screen

On the Federal Financial Report Group Certify Screen select the Checkboxes of the reports you wish to Certify under the ELIGIBLE REPORT grid. Scroll to the right to view all of the columns. Under the COMMENTS section add any comments you wish to save. When you are ready click the Certify button at the bottom of the screen.

Screen of the Federal Financial Report - Group Certify.

Federal Financial Report Group Certify Screen (Success pop-up)

On the Federal Financial Report Group Certify Screen, once you clicked the Certify button a Success pop-up will pop-up stating that all reports have been successfully certified. Click the OK button to continue.

Screen of the Federal Financial Report - Group Certify with Success pop-up
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Agency Approval of your Federal Financial Report

This section describes how an Agency approves your Federal Financial Report or FFR.

Federal Financial Report Details Screen (Approve Report - Print Version Tab)

When your Agency logs into PMS, and navigates to your report, the Approve Report - Print Version tab shows the report in the printable version for the Agency Reviewer to easily view your report details and approve or reject your report.

Screen of the Federal Financial Report Details with the Approve Report - Print Version Tab Selected.

Federal Financial Report Details Screen (Preview Report Tab)

After the Agency approves your report, the Report Workflow changes to Completed.

Screen of the Federal Financial Report Details with the Preview Report Tab Selected.

Federal Financial Report Details Screen (Report Details Tab)

After the Agency approves your report, the Report Details tab shows the Agency Reviewer(s) Information.

Screen of the Federal Financial Report Details with the Certifier Comments Tab Selected.

Federal Financial Report Details Screen (Status History Tab)

After the Agency approves your report, the Status History tab shows a grid that displays the status HQ Awarding Agency Approval the Status Change Date, and any Comments by the Agency approver.

Screen of the Federal Financial Report Details with the Status History Tab Selected.
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Printing your Federal Financial Report

To print a Federal Financial Report in PMS click on the Print Icon in the actions column on the far right in the Search Results Grid.

Federal Financial Report Search Results Grid

Screen of the Federal Financial Report Search Results Grid with Print Icon.

After clicking the Print Icon the Printer Friendly Report will open in your browser tab/window in PDF format.


Federal Financial Report Printer Friendly View

Once the Printer Friendly View of the report opens, click on the Print Icon in the upper right hand corner of your screen to print the file, or click on the Download icon to save the file to your computer.

Screen of the Federal Financial Report Printer Friendly View.
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