Reporting

Some non-discretionary (i.e., mandatory) ACF programs use financial reports tailored to specific funding recipients and associated needs of the program, such as Titles IV-A, IV-D, and IV-E of the Social Security Act.

Non-discretionary funding recipients must have program administration plans approved by ACF and are required by several statutes and Federal regulations applicable to HHS programs, including 45 CFR Part 75, to maintain complete records and a system to report this information to ACF on a regular basis. For more information, please see program-specific terms and conditions. These program-specific financial reports must be submitted within GrantSolutions On-Line Data Collection (GS-OLDC) system.

SF-425 reports are completed and submitted through each recipient’s online account within the Payment Management System (PMS). New users can request access at the PMS website. SF-425 FFR reports should not be sent directly to the Grants Management Specialist. Instructions for locating and submitting the SF-425 FFR can be found on the Payment Management Services website. Once logged into PMS, a comprehensive user guide for completing and submitting the report is available under the Federal Financial Reporting section.

Recipients report expenditures, outlays, unobligated balances, and other information on the SF-425 FFR. The cash transaction section of the report (lines 10a — 10c) will be pre-populated on the report based on information from PMS.

Recipients report the federal share expenditures on the SF-425 FFR. Expenditures are obligations, direct, and indirect expenses incurred through the end of the reporting period and are reported on line 10e of the report.

The federal share of unliquidated obligations is also reported on the SF-425 FFR. These are obligations that were incurred through the end of the reporting period but have not yet been paid out or recorded.

Some program awards require a non-federal share match (also referred to as cost sharing or matching in 45 CFR Part 75). If required, the non-federal share match should also be reported on the SF-425 FFR.

If recipients have any reportable program income, it would also be reported on the SF-425 FFR. Any recipients with program income should reach out to its assigned Grants Management Specialist to confirm how program income should be treated and reported on the SF-425 FFR.

Some additional information may be required to be submitted in Section 12 Remarks. Please refer to the terms and conditions of your Notice of Award (NoA) or contact your assigned Grants Management Specialist for additional information.

Due dates for the SF-425 FFR can vary. Reports can be due quarterly, semi-annually, or annually. Recipients should check the terms and conditions on the NoA to determine the frequency and due dates of the SF-425 FFR as they will vary by program. A final cumulative SF-425 is due 120 days after the close of the project period, unless program regulations say otherwise. For more information, please refer to your award Terms and Conditions, Notice of Award, 2 CFR §200.101(d) , and  2 CFR §200.344 .

The SF-428 report forms are located in the Post Award Reporting Forms section of Grants.gov .

Recipients should submit completed copies of the SF-428 report in the Grant Notes section of GrantSolutions. If you have any questions on how to submit the SF-428 Tangible Personal Property Report, please reach out to your assigned Grants Management Specialist.

Submission of the SF-428 depends on the information and type of request being submitted.

The SF-428 Cover Sheet must be submitted with every SF-428 B and C submission.

The SF-428 Attachment B - Final Report is submitted at the end of the project period or at closeout. Recipients are generally required to submit the SF-428 B no later than 120 days after the close of the project period, but recipients should check their NoA for the specific reporting requirement. 

The SF-428 Attachment C -Disposition Request (Report) is submitted when the tangible personal property is no longer needed, and at any time other than at closeout.

The SF-428 Attachment S is optional with SF-428 Attachment B or C submissions to provide additional information.

All SF-429 forms must be submitted in the Online Data Collection System (OLDC). OLDC is accessed through GrantSolutions but a separate user request form must be submitted. If you don’t have access to OLDC, contact your Grants Management Specialist. Only reports submitted in OLDC are considered official submission. The OLDC SF-429 forms contain HHS/ACF additional instructions and considerations to help the user fill out the forms.

The official starting point for a prior approval request for real property disposition or encumbrance is a submission of the SF-429 Attachment C in OLDC.

1. SF-429 Cover Sheet is for the general recipient and organization information.
2. SF-429 Attachment A - General Reporting is an annual report submitted for real property with an established federal interest. 
3. SF-429 Attachment B — Request to Acquire, Improve, or Furnish is used to request approval for the acquisition (purchase or construction) or major renovation of real property using grant award funds.
4. SF-428 Attachment C — Disposition or Encumbrance Request is used to request approval to sell, transfer, or encumber property with a federal interest.
5. SF-429 — Attachment A — No Real Property applies to Head Start recipients only — annual report submitted when there are no facilities to report with a federal interest. 

When real property is purchased, constructed, or improved (e.g., major renovation) with federal funds, a federal interest is established. The federal interest is the dollar amount that is the product of the:

1. Federal share of total project costs.
2. Current fair market value of the property, improvements, or both, to the extent the costs of acquiring or improving the property were included as project costs. 

This interest does not expire; therefore, recipients are required to maintain adequate records and report on the real property using the SF-429 even after a is closed. 

The SF-429 report forms are located in the Post Award Reporting Forms section of Grants.gov.   A SF-429 Cover Page must be submitted with each corresponding report type.    

The SF-429 Attachment A is submitted annually by recipients who own or lease real property with a federal interest.  When completing the SF-429 Attachment A, reporting should include both federal and non-federal funds contributed towards the total project cost for the purchase, construction, and/or improvement of the property. 

Head Start Recipients only:  

The SF-429 Attachment A must be submitted by all recipients for facilities with a federal interest. Note that specific programs may require the submission of an SF-429 A No Real Property report by recipients even when there are no facilities to report with a federal interest and will be noted in the terms and conditions of the Notice of Award.

The SF-429 Attachment B is used to request approval to expend grant funds towards the purchase, construction, or major renovation of real property.  Recipients (and on behalf of subrecipients) must request prior approval and receive approval via the Notice of Award before incurring costs for these purposes.  Costs incurred without prior written approval are unallowable. 

Additional application documents will be required as part of the request to purchase, construct, or renovate real property. This additional supporting documentation must be submitted along with the SF-429 Attachment B. For more information, please see Real Property Prior Approvals. Check with your Program and Grants Management Specialists prior to submitting a request. 

The SF-429 Attachment C requests approval for the disposition or encumbrance of real property with federal interest. Recipients must submit the SF-429 Attachment C when requesting ACF approval to sell, transfer, retain, or encumber property with a federal interest.  An encumbrance includes any new mortgage, refinance, finance lease, or financed purchase lease of real property with federal interest.    

When requesting approval to dispose of a building federal interest calculations are based on the current fair market value (FMV) of the property.  Like the SF-429 Attachment A, federal and non-federal share percentages are calculated based on the amount of federal and non-federal funds contributed towards the total project cost.  These percentages are then applied to the proposed sale price or current fair market value of the property. The FMV is based on an appraisal (no more than three (3) years old) conducted by an independent certified appraiser.  

When the disposition includes the sale of a property, an independent, certified appraisal must be completed to ensure the proposed sale price is equal or greater than the FMV.

The recipient may be required to remit payment for the federal share of a real property as part of the disposition process. Additional information on disposition options and remittal of any repayment is available from your Grants Management Specialist.

Supporting documentation must be submitted along with the SF-429 Attachment C. For more information, please see Real Property Prior Approvals.

Recipients with properties that have federal interest must submit the SF-429 Attachment A at least annually. The SF-429 Attachment A submission follows the same reporting cycle as the annual Federal Financial Report or program specific expenditure report. Refer to the terms and conditions attached to your Notice of Award for reporting timelines.   

The SF-429 Attachment B Acquire or Improve Request and SF-429 Attachment C Disposition or Encumbrance Request are only submitted at any time when ACF’s permission is required to dispose and/or encumber the property. For more information, please see Real Property Prior Approvals.  Please contact your Grants Management Specialist prior to submission for additional guidance.

• SF-429 Attachment A User Guide  (PDF) 
• SF-429 Attachment A No Real Property User Guide  (PDF)
• SF-Attachment B User Guide  (PDF)
• SF-429 Attachment C User Guide  (PDF)                               
• SF-429 Training Video
• SF-429 Reporting in OLDC Tips (PDF)

Non-Federal entities are responsible for submitting their Single Audit Reports and the Data Collections Forms (SF-FAC) electronically to the to the Federal Audit Clearinghouse  (FAC) within the earlier of 30 days after receipt or nine months after the FY’s end of the audit period. The FAC operates on behalf of the OMB.

For specific questions and information concerning the submission process to the FAC:

• Visit the FAC’s Frequently Asked Questions
• Call FAC at the toll-free number: (866) 306-8779 or via email at govs.fac.ides@census.gov

For-profit (commercial) organizations are subject to audit requirements set forth in Subpart F-Audits 45 CFR 75.501 (h) through (k) .  Audit reports of for-profit organizations are to be electronically submitted via email to the HHS Audit Resolution Division at AuditResolution@hhs.gov.