Supporting Statement FFR-v2

Supporting Statement to Accompany SF-83i
New Information Collection: Federal Financial Report (FFR) Form

A. Justification
1. Each year, over $350 billion is expended by the recipients of Federal assistance
grant awards. The Office of Federal Financial Management (OFFM) leads the
government-wide grants management efforts to assure Federal assistance funds
are managed properly and spent in accordance with laws and regulations.
Working cooperatively with Federal grant-making agencies and non-Federal
parties, OFFM establishes grants management policies and guidance through
publication of OMB circulars.
The grantee financial reporting requirements are established in OMB Circulars A102, Grants and Cooperative Agreements with States and Local Governments,
and A-110, Uniform Administrative Requirements for Grants and Agreements
with Institutions of Higher Education, Hospitals, and Other Non-Profit
Organizations (applicable sections contained in Attachment 1). In response to
the Public Law (Pub. L.) 106-107, the Federal Financial Assistance Management
Improvement Act of 1999, which requires simplification of grantee reporting,
OMB and the CFO Council’s Grants Policy Committee developed the new
Federal Financial Report (FFR) form. The FFR consolidates the forms SF-269,
SF-269A, SF-272 and SF-272A prescribed by A-110 and A-102 without adding
reporting burden.
2. The Federal Financial Report will be used by grantees to report on financial status
and outlays, use of any earned program income and matching funds contributed
by the grantee. The Federal grant-making agencies will use the information
reported on this form for general management of awards made under Federal
financial assistance programs. [Copy of FFR, FFR Attachment, and FFR
instructions and FFR Attachment instructions in Attachment 2.]
3. Federal agencies have the option of allowing grantees to use electronic
submission of the financial status data.
4. There is no other source for the information reported on this form.
5. This information collection does not have a significant impact on small businesses
or other small entities.
6. The collection of financial information is required to meet OMB guidance and
agency regulations; thus, the collection cannot be less frequent.
7. A recipient that is considered “high-risk” because of financial or performance
issues may be required to report more frequently than quarterly. Each agency’s

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implementation of A-110 and A-102 provides details on the how “high-risk”
status is determined and terminated. The terms and conditions of the agency’s
grant agreement would identify the reporting frequency.
8. The 60-day public comment notice on the extension of this form was published in
the Federal Register on Tuesday, April 8, 2003 [68 FR 17097] (copy available in
Attachment 3).
9. The 30-day public comment notice on the extension of this form was published in
the Federal Register on Friday, December 7, 2007 [72 FR 69236] (copy available
in Attachment 4)
10. Another 30-day public comment notice was issued Wednesday, August 13, 2008
[73 FR 47246] to ensure that the public and federal agencies are aware that OMB
is extending the deadline for implementing this form from October 1, 2008 to
October 1, 2009. (copy available in Attachment 5).
11. No such payments or gifts contemplated for respondents.
12. No confidentiality is provided.
13. No sensitive information is collected.
14. The Estimated Total Annual Burden Hours: 1,200,000. Included in this estimate
is 900,000 Estimated Total Annual Burden Hours to complete the FFR (60,000
respondents multiplied by 10 responses multiplied by 1.50 average burden hours
per response) and 300,000 Estimated Total Annual Burden Hours to complete the
FFR Attachment (60,000 respondents multiplied by 10 responses multiplied by
0.50 average burden hours per response).
15. – 18. Not applicable.
B. Collections of Information Employing Statistical Methods – Not applicable.

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