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<br /> <br />8 <br />Revised 9/8/2021 <br />April 1 through June 30 (3rd Quarter) July 30 <br />July 1 through September 30 (4th Quarter) October 30 <br /> <br />Instructions on how to complete the FFR can be found (after logging on) at: <br />https://pms.psc.gov/pms -user -guide/fede ral-financial-report.html. <br /> <br />Quarterly, Semi-Annual, Annual, and Final Expenditure Reporting (FFR) (effective <br />10.1.2020) <br /> <br />Recipient must also report on Federal expenditures, Recipient Share (if a pplicable), and <br />Program Income (if applicable and/or allowable) at least annually via the Payment <br />Management System (as is used for quarterly FFRs). Frequency of expenditure reporting, <br />whether quarterly, semi-annually or annually, is stipulated in the Program Terms and <br />Conditions of award. This information is reflected through completion of lines 10.d through <br />10.o of the FFR. The expenditures FFR must also include information on indirec t costs if <br />approved as part of grant award (line 11). Recipients should follow program specific reporting <br />frequency as stipulated in the Program Terms and Conditions. As appropriate, all lines of the <br />form must be completed/verified . CMS will review and either approve or reject the <br />expenditure report submitted. If rejected, Recipient must take appropriate action to correct the <br />issue and resubmit the report. <br /> <br />The final FFR must show cumulative expenditures under the award and any unobligated <br />balance of federal funds and as appropriate, all other parts of the form must be completed. <br />Final, federal cash information (lines 10.a through 10.c) will be reporte d to the Payment <br />Management System based upon the quarterly schedule established for submission of these <br />reports (see Quarterly Federal Cash Transactions Reporting section within this term and <br />condition). The final expenditure report cannot show any unliquidated obligations. <br /> <br />Quarterly and semi-annual expenditure reports are due no la ter than 30 days following the <br />applicable six -month period. Annual expenditure FFRs are due no later than 90 days <br />following the applicable budget period end date or 12-month period for multi-year budget <br />periods and final FFRs are due no later than 120 days following the project period end date. <br /> <br />Per 45 CFR §75.309(b), a non-Federal entity must liquidate all obligations incurred under the <br />award not later than 120 days after the end of the funding period (or as specified in a program <br />regulation) to coincide with the submission of the final FFR. This deadline may be extended <br />with prior written approval from the CMS Grants Management Specialist. <br /> <br />PROGRAMMATIC REPORTING <br /> <br />In accordance with 45 CFR §75.301, Performance Measurement, Recipients must relate <br />financial data to performance accomplishments of the Federal award and provide cost <br />information to demonstrate cost effective practices (e.g., through unit cost data). P erformance <br />will be measured in a way that will help CMS and other non-Federal entities to improve <br />program outcomes, share lessons learned, and spread the adoption of promising pra ctices. <br /> <br />TANGIBLE PERSONAL PROPERTY REPORTING <br /> <br />DocuSign Envelope ID: 7832B0E4-F34E-430E-A3C2-1A6A14F29307