Closeout Requirements

Topics on this Page

• What is Closeout?
• DGM's Responsibilities
• Program's Responsibilities
• When you should expect notification
• What is required?
• Final Progress Report
• Financial Reconciliation
• Inventory of equipment and supplies
• Disposition
• Compliance Requirements
• More questions about Closeout (Who is my GMS?)
• Frequently Asked Questions about Closeout
• Equipment and Supplies Reporting FAQ
• Progress Reporting FAQ
• Financial Reporting FAQ
• No Cost Extension FAQ
• Audit FAQ
• General Closeout Reporting FAQ
• SDPI Specific FAQ

What is closeout?

Per HHS grant rules, 45 CFR 75.381 and 2 CFR 200.344. Exit Disclaimer: You Are Leaving www.ihs.gov 

Closeout refers to the end of the Grant’s lifecycle or period of performance.

Upon the completion of an award, recipients have 120 calendar days to submit all Final financial, performance, and other reports required in the terms and conditions of the award.

DGM's Responsibilities

1. Provide guidance on all closeout requirements.


2. Ensure compliance with all terms and conditions.


3. Ensure all final documents are submitted timely.


4. Receive and review final financial reports to ensure completeness, accuracy, and acceptability.


5. Ensure that your grant is completely closed.

Program's Responsibilities

1. Work closely with your organization to provide any additional programmatic guidance needed to ensure you are able to submit your outcomes and evaluation for your program.


2. Work closely with DGM to make sure that all final programmatic reports have been received and reviewed.


3. Will be responsible for reviewing and providing approval to DGM to move forward with completely closing your grant program.

When you should be notified

• In the terms and conditions in the Notice of Award (NoA) of the final year of your award.


• A closeout letter may be sent to the recipient 30 days prior to closeout.


• Bulk notification sent via GrantSolutions system.

What is required?

1. Final Progress Report	2. Federal Financial Report (FFR) SF-425	3. Final Equipment and Supply Report SF-428

Final Progress Report

The Progress Report is required for any Federal award at the end of the period of performance and should be submitted via a Grant Note in GrantSolutions.gov, and must include:

• Summary of progress toward achievement of activities.


• List of significant results (both positive and negative).


• Evaluation on your accomplishments towards the programmatic goals and objectives for the entire period of performance for which you were funded.

Financial Reconciliation

Financial Reconciliation requires a complete and accurate Final Federal Financial Report (FFR) SF-425

• Must cover the entire period of performance and reconcile with the Payment Management System (PMS).


• Cannot contain any unliquidated obligations.


• Must indicate exact balance of unobligated funds.


• All unobligated balances must reconcile with PMS.


• Must be "Final."

Inventory of equipment and supplies SF-428

Equipment is defined as an article of nonexpendable personal property whose market value is $5,000 or more.

Supplies includes all unopened/unused supplies if the total value of such unopened/unused supplies exceeds $5,000.

Your organization shall use the equipment and supplies in the project for which it was acquired for as long as needed, whether or not the project or program continues to be supported by Federal funds.

When equipment and supplies are no longer needed for the original program or project, they may be used in other activities supported by the HHS with prior approval.

Disposition of Property

The disposition of property is not required as part of closeout if a recipient continues to use the property after closeout, as permitted in 45 CFR 75.318, 75.320, and 75.321, Exit Disclaimer: You Are Leaving www.ihs.gov  this will not affect the IHS’s ability to closeout the award.

If there was no equipment purchased with grant funds, or no unopened/unused supplies for your project, complete Form SF-428-B “Tangible Personal Property Report,” and check line 1d.

Original or replacement equipment/supplies acquired under a Federal award no longer needed for the original project or program or for other activities currently or previously supported by the HHS, entity must request disposition instructions from the IHS during the closeout process.

Items 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 the IHS.

Compliance Requirements

Closeout of a grant does not automatically cancel any requirements for property accountability, record retention, or financial accountability.

Following closeout, your organization remains obligated to return all federal funds due as a result of later refunds, corrections, or audits.

Your organization remains obligated to remedy any grant violation(s) and comply with the terms even after the closeout of your grant.

Failure to submit required reports within the time allowed may result in: Withholding of cash payments, Disallowance of costs or use of funds, Converting to costs reimbursement method of payment, Withholding further Federal awards for the project or program, Suspension or termination of an active grant, FAPIIS notification.

More questions about Closeout?

Your Grants Management Specialist's name and contact information can be found on the first page of your Notice of Award, item #9.

SDPI Grants Management Specialists
IHS Areas	GMS Name
California, Urban	Pallop Chareonvootitam
Albuquerque, Nashville, Phoenix	Andrew Diggs
Great Plains, Navajo, Tucson	John Hoffman
Alaska, Bemidji, Billings	Patience Musikikongo
Portland, Oklahoma City	Cherron Smith

Frequently Asked Questions about Closeout

Equipment and Supplies Reporting FAQ

• Should items under $5,000 be left off the report, or can we opt to report them?
  Items of less than $5,000 fair market value should not be reported.


• Can you go into more detail on what is needed on our inventory closeout list?
  Equipment or unused supplies under $5,000 of the current fair market value do not need to be reported. SD-428B has an option on item #1 (None of Above) to be checked, if no equipment/supplies under $5,000 are to be reported.


• How long do we go back for reporting? What time period?
  The equipment report covers equipment purchased during the period of performance being closed, which can be found on the Notice of Award.


• Is the $5,000 threshold for equipment cumulative for a type of equipment, or per item? For example, if we have three items: item 1 $4,000, item 2 $5,550, and item 3 $3,000, what should we report?
  Equipment is not reported on cumulative value, only on per item value. In the example above you would only report item 2, with a fair market value of $5,550.
  Quantities of supplies of the same item (unused/unopened) are reported based on cumulative value, with the same $5,000 threshold.
  Recipient has 250 pairs of Nikes with a fair market value of $5,300, these should be reported.
  Recipient has 250 pairs of Nikes with a fair market value of $4,500, these should not be reported.


• If we paid $7,000 for equipment 12 years ago, I am sure it does not have a Fair Market Value of $5,000. Would you agree? (It was a large “good health TV” package.)
  We would agree.


• Where can we find the SF-428 forms?
  Links to the SF-428 forms can be found on DGM Forms, scroll to the bottom of the page for the SF-428 forms.


• Can you clarify the disposition terminology?
  Disposition means to request disposition of equipment with a current Fair Market Value of $5,000 or more. If you wish to continue using it with other Federal activities, you do not need to request disposition, and you simply report the equipment.


• Do we need to complete an SF-428A?
  No, the SF-428A is only used for personal property, which is not an allowable expense under IHS awards.


• Where can we find the SF-428 forms?
  The forms can be found on Grants.gov, specifically at Grants.gov FormsExit Disclaimer: You Are Leaving www.ihs.gov , and on the DGM web site under DGM Forms.

Progress Reporting FAQ

• Does the final progress report cover the entire period of performance, or just the last year?
  The Final Progress report should cover the last year/budget period.


• We submitted the 2022 Annual Progress Report last month. The 2022 Final Progress Report template looks identical, and we are reporting the last 12 months. Can you clarify, are these two different deliverables?
  The Annual Progress Report and Final Progress Report are the same.


• Is it possible to get an extension to submitting the final report?
  No extensions will be granted.


• If we have submitted the Annual Progress Report for the last budget period are we required to submit a Final Progress Report for the same period, or does the Annual suffice?
  The Annual Progress Report is sufficient.


• What does the program office require for closeout reporting?
  The program office determines the reporting they require. This typically includes:
  1. the Annual (Final) Progress Report, and
  2. any data reports the program requires.

Financial Reporting FAQ

• Our SF-425 is not available for us to complete yet. When will it be available?
  There is a technical issue that should be resolved soon. Please download and complete the form from Grants.gov SF-425 Exit Disclaimer: You Are Leaving www.ihs.gov  and upload it in GrantSolutions as a Grant Note.


• If we have submitted our Final FFR with a project period end date of 12/31/2022, can it be modified before the 4/30/2023 deadline?
  Contact your Grants Management Specialist. If they have not finalized the report in PMS, they can send it back to you. If they have finalized the report in PMS, you will have to contact your PMS liaison, and ask them to send it back to you.


• Since this is the final FFR, it should not contain any unliquidated amount, correct? All debt should be paid, and goods & services received by the end of the Period of Performance (including any No Cost Extension), correct?
  The total of unliquidated obligations must be zero. All debts should be paid, and all goods & services received by the end of the period of performance (including the No Cost Extension).


• The final financial report covers what period? The funding is more than 5 years. How far back do we go for the SF-425?
  If your grant started in 2013 or earlier, the SF-425 will go back to 2013. If your grant is newer than that, it will go back to the Period of Performance Start Date (found on your Notice of Award).


• The FFR is cumulative. How far do we go back for revenue?
  If your grant started in 2013 or earlier, the FFR will go back to 2013, so you should go back to 2013 to report revenue. If your grant started later than that, go back to the Period of Performance Start Date (found on your Notice of Award).


• To clarify, the SF-425 must be entered into PMS and GrantSolutions?
  If you can submit the SF-425 in PMS, that is sufficient. If you cannot submit in PMS, then download a copy of the form from Grants.gov SF-425Exit Disclaimer: You Are Leaving www.ihs.gov , and submit that in GrantSolutions.


• Should we also report on what we did with funds in the No Cost Extension period?
  Yes.


• TIP: It is very important that the unobligated balance on the final SF-425 (FFR) match the unobligated balance shown in PMS in order to close the award and the PMS account.

No Cost Extension FAQ

• Is there a chance of extending our No Cost Extension? Due to Covid-19, and things getting back to normal now, contractors are just now becoming available. I have carryover (unobligated balance) that I can still use but due to previous issues was unable to.
  We will not extend the No Cost Extension.


• Will an extension be allowed to expend remaining funds?
  No extensions will be granted.

Audit FAQ

• Our OMB-133 form is not available. Will that affect our closeout?
  No, it will not.

General Closeout Reporting FAQ

• How long do we have to submit all of the required closeout reports?
  If your grant started before November 12, 2020, then you have 90 days after the Period of Performance End Date. If your grant started after that date, you have 120 days after the Period of Performance End Date.


• Is GrantSolutions the portal to submit closeout reports?
  Yes, all reports for closeout should be submitted into GrantSolutions.


• Should we submit forms into GrantSolutions, or Grants.gov?
  All reports for closeout should be submitted into GrantSolutions. Grants.gov is not used for closeout activities.


• What is the due date for all final closeout reports to be submitted?
  All final closeout reports are due 120 days after the Period of Performance End Date, found on your Notice of Award.


• I want to be sure that what is on my SF-425 correlates with what is on my Final Progress report. I also want to be sure that the unobligated balance on my SF-425 reconciles with PMS, the final Progress Report, and the SF-428.
  The unobligated balance is only reported on the SF-425, and must reconcile with what PMS reports. The Progress Report does not cover financial information. The SF-428 only covers equipment and supplies.


• Is GrantSolutions the portal in which we submit closeout reports?
  Yes. The Final Financial Report (SF-425) should be submitted in PMS, if possible. If the program office has a data portal, you must follow their requirements for that report. Anything that cannot be submitted to those two sites must be submitted in GrantSolutions, in a Grant Note.


• Should we submit forms into GrantSolutions or Grants.gov?
  GrantSolutions. Grants.gov is not used for any reporting. Grants.gov is only used for competing applications.

SDPI Specific FAQ

• What time period do the final reports cover? Our Notice of Award says the beginning was 4/1/2016, but our Final FFR in PMS shows a start date in 2013. Which is correct?
  PMS considers the start of the Period of Performance to be the start of the current Financial Document number. This is the Document No. listed in item 34, Accounting Classification Codes, on the bottom of page 2 of your Notice of Award. For SDPI, this number may have been used as far back as 2013, so the FFR must cover that time period.


• The final financial report covers what period? The funding is more than 5 years. How far back do we go for the SF-425?
  If your grant started in 2013 or earlier, the SF-425 will go back to 2013. If your grant is newer than that, it will go back to the start of your award.


• The FFR is cumulative. How far do we go back for revenue?
  If your grant started in 2013 or earlier, the FFR will go back to 2013, so you should go back to 2013 to report revenue. If your grant started later than that, go back to the start of the award.


• What program reports are required to close out our SDPI award?
  Programmatically, we are only requiring two documents:
  1. The Annual (Final) Progress Report, and
  2. The 2022 SOS RKM Data Summary Report


• Equipment items or supplies with a Fair Market Value of $5,000 or more that were purchased with 2016 – 2022 SDPI funds are the items to be reported on the SF-428, correct?
  Yes, that is correct.


• What are the final reporting due dates?
  For projects that ended December 31, the due date is April 30, 2023.
  For projects that ended March 31, the due date is July 31, 2023.