Many organizations require the completion of a project close-out report upon completion of a project

Closeout is a process that takes place prior to and after the expiration or termination of the project period for a discretionary grant or cooperative agreement. The Notice of Award (NoA) provided in the last year of your grant will have information regarding closeout of the project.

The purpose of closeout is to ensure:

• Final reports are received and evaluated
• Allowable costs are determined
• Amounts due to either the federal agency or to the recipient are determined, and payment arrangements are made

As a grant recipient, your organization must meet several requirements before closing out a grant in the final budget period of the project. Preparation for closeout should begin three months prior to the end date of the grant in order to accurately forecast expenses and any adjusting entries that need to be made. Closeout reports must be submitted within 120 days of the end of the project period.

Failure to submit timely and accurate final reports may affect future funding to the organization.

Closeout Preparation

Beginning 90 days prior to the end of the project period you must:

• Reconcile financial expenditures associated with the award
• Liquidate all obligations incurred under the award
• Submit to the Department of Health and Human Services (HHS) Payment Management System (PMS) the final quarterly Federal Cash Transactions Report (FCTR)
• Return any funds due to PMS as a result of refunds, corrections, or audits

Reports Due for Closeout

The required reports (FFR, FPR, and TPPR) as noted below must be submitted within 120 days of the end of the project period. Failure to complete the closeout process in 120 days may result in a unilateral closeout of the grant by SAMHSA. This may affect future funding of federal programs and result in the reimbursement of funding to SAMHSA.

• Submit via eRA Commons and PMS the Final Financial Report (FFR, SF-425) (PDF | 1.2 MB)
• Submit in eRA Commons the Final Progress Report (FPR) or other reports required by the terms and conditions of the award
• Submit in eRA Commons a Tangible Personal Property Report (SF-428) (TPPR) to account for any property acquired with federal funds

Resources

Video: SAMHSA Grant Closeout via eRA Commons (six minutes)

Grantee Closeout Reference Sheet for FPR and TPPR Due 120 Days (PDF | 712 KB): Guidance on how to submit the Final Progress Report (FPR) and the Tangible Personal Property Report (TPPR) in the eRA system.

Final Federal Financial Report (FFR)

FFR – Summary of Instructions and Guidance (PDF | 151 KB)

SAMHSA requires submission of a final FFR (SF-425) report no later than 120 days after the end of the project period. The final FFR must:

• Not include unliquidated obligations
• Account for all funds awarded within the grant document
• Reconcile with disbursement reporting to PMS

Submitting the Final FFR

Effective January 1, 2021, SF-425 Federal Financial Reports (FFR) must be submitted in the Payment Management System (PMS), instead of via eRA Commons. SAMHSA grant recipients will use PMS to report all financial expenditures, as well as to drawdown funds.

1. Recipients must submit the FFR via PMS. The FFR can be accessed from eRA Commons by selecting the Manage button, which will redirect to PMS. SAMHSA will not accept FFRs submitted by email or uploaded as an attachment into eRA.
2. To submit the FFR, the recipient must be:
   • Registered in eRA Commons; and
   • Assigned the Financial Status Reporter (FSR) role in eRA Commons for the recipient organization. The individual in the recipient organization assigned the FSR role is responsible for reporting the statement of expenditures for the grant.
     • How to Assign a User the FSR Role in eRA Commons
   • In order access and submit FFRs through PMS, grantees must obtain access to the PMS FFR module. Grantees who do not have access to PMS must submit a new user access request for the FFR Module.
     • How to Request PMS Access
   • Grantees who currently have access to PMS and are submitting/certifying the FFR’s on behalf of their organization, should login to PMS and update their permissions to request access to the FFR Module.
     • How to update PMS permissions
     • It can take up to 3-4 days to process the User Access Request.
   • If recipients have any FFR related questions, they should contact PMS FFR Support.
3. Verify the FFR is complete and accurate before submitting.

Final Progress Report (FPR)

There is no specific template for the Final Progress Report. The FPR should be prepared in accordance with the terms and conditions of the Notice of Award (NoA) and as directed by the SAMHSA Government Program Officer (GPO). The final progress report should cover the entire project period and include, at a minimum, an overview of the goals and objectives stated in the grant application that were accomplished during the funding period. Reports may include the following:

• Data and progress for performance measures as reflected in your application regarding goals and evaluation activities.
• A summary of key program accomplishments.
• Description of the changes, if any, that were made to the project that differ from the application.
• Description of any difficulties and/or problems encountered in achieving planned goals and objectives including barriers to accomplishing program objectives, and actions to overcome barriers or difficulties.
• How to Submit the FPR in eRA Commons (PDF | 658 KB)

Tangible Personal Property Report (TPPR)

The Tangible Personal Property Report must be completed by required grantees as part of closeout to certify whether they have or do not have any tangible property. Tangible property for this purpose is:

• Equipment with a current per unit fair market value of more than $5,000
• Residual inventory of unused supplies exceeding $5,000 in total aggregate value

If there is equipment or supplies that meet this threshold, the grantee must receive equipment disposition instructions from SAMHSA using the SF-428 TPPR Form (PDF | 113 KB) and SF-428 Instructions (PDF | 284 KB) prior to it being sold, retained, or transferred.

If a recipient did not have any tangible personal property with a value described above, the grantee will submit in eRA Commons the SF-428B Fillable Form (PDF | 121 KB) per this example SF-428B Form Example (PDF | 113 KB). Items of equipment or supplies with a current per unit fair market value of $5,000 or less may be retained, sold or otherwise disposed of with no further obligation to SAMHSA.

• How to Submit a TPPR in eRA Commons (PDF | 760 KB)

Record Retention

Your organization generally must retain financial and programmatic records, supporting documents, statistical records, and all other records that are required by the terms of an award, or may reasonably be considered pertinent to an award, for a period of three years from the date the final FFR is submitted.

If an audit, litigation, or other action involving the records starts before the end of the appropriate retention period, the records should be maintained until the end of the appropriate retention period or until the audit, litigation, or other action is completed, whichever is later.

What should be done with any activities that remain incomplete at the time of project closure quizlet?

Which of the following is true concerning lesson learned on a project?

When a project is no longer needed or viable?