ACF grantees participating in a discretionary or mandatory grant program are required to submit financial reports detailing both the cash transactions made for its Federal award(s) and separate reports detailing the expenditures made for the same award(s). For most grantees, filing requirements are satisfied by using the same report, Form SF-425, “Federal Financial Report.”

Cash transactions are reported quarterly with online reporting to the HHS Payment Management System (PMS) on lines 10a, b and c of Form SF-425. Expenditures, obligations and liquidations are reported either quarterly, semiannually or annually to ACF on lines 10d through 10o of Form SF-425. Grantees meet their reporting requirements to ACF via various methods, with some programs requiring online reporting to the ACF Online Data Collection System (OLDC) and others through submission of reports via the electronic grants system, GrantSolutions.

ACF and the Program Support Center are conducting a pilot project to assess the benefits of having grantees submit all reports to a single site. This will be less burdensome on grantees and assist with the reconciliation of expenditures/disbursements and allow for timely closeout of grants.

Beginning with the FY 2016 grant awards, this system of separate online reporting will be consolidated into a single reporting system. Starting with these awards, both the cash transactions (Lines 10 a, b and c) and the expenditures, obligations and liquidations (Lines 10d through 10o) will be reported through the grantee online accounts with PMS. This information will no longer be reported separately using OLDC or GrantSolutions.

• This pilot project is effective ONLY for FY 2016 financial reports. Any remaining reports still required, or revised, for FYs 2015, 2014 or earlier must continue to be submitted through OLDC or GrantSolutions.
• This pilot project includes all discretionary grant programs using Form SF-425.
• This pilot project includes most, but not all, mandatory grant programs using Form SF-425. It does not include any program that requires a customized reporting form, i.e., Form CB-496 (Foster Care, Adoption, Guardianship), Form OCSE-396, Form OCSE-34 (Child Support), ACF-696 (CCDF), etc.
• SF-425 reports will continue to be due as frequently as is required in the award terms and conditions. Reports will be due on one of the standard dates by which cash reporting is required to be submitted to PMS or at the end of a calendar quarter as determined by ACF (January 30th, April 30th, July 30th, and October 30th).

Every grantee should already have a PMS account to allow access to complete Form SF-425. If your office needs additional user access, please contact your PMS Liaison Accountant. Questions related to fiscal reporting and other administrative requirements should be directed to the assigned Grants Management Specialist identified in your Notice of Award.