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Annual Reporting and Auditing

Recipients must submit a variety of reports during the lifecycle of a grant award. All reports must be accurate, complete, and submitted on time. Recipients who expend more than $750,000 or more in federal awards are required to have an annual audit performed.

Annual Reporting Requirements

Below is a list of the most common reports required, but it is not all-inclusive. Recipients must review their individual award requirements and the NIH Grants Policy Statement to ensure compliance.

Research Performance Progress Report (RPPR)

A (RPPR) is required at least annually as part of the non-competing continuation (Type 5) award process and it must be submitted through the eRA Commons. Only the PI or their delegate may initiate an RPPR in the eRA Commons. If there are multiple PIs, only the Contact PI (or their delegate) may initiate the report. The report must be submitted and approved by NCI Program and Grants Management staff prior to receiving funding for each subsequent budget period within a previously approved competing project period. The Notice of Award (NoA) will specify if a progress report is due following a different schedule.

Note: For recipients with Multi-Year Funded grants (all funding combined into one budget and project period) awarded with the U54, UM1 or U2C mechanisms, there is a system issue for RPPR submission via the eRA Commons. Contact your Grants Management Specialist for instructions to submit the report.

Learn more about RPPR

Interim Research Performance Progress Report (IRPPR)

If a recipient organization has submitted a renewal application on or before the date by which a Final Research Performance Progress Report (FRPPR) would be required for the current competitive segment, then submission of an Interim RPPR via eRA Commons is required. The Competing Renewal application (Type 2) is not in lieu of the Interim RPPR (IRPPR), both are required.

See NIH Implementation of the Interim RPPR while a Renewal Application is Under Consideration.

Also: Grant Closeout

Both the Interim RPPR and the Final RPPR are identical in process and information required. The difference between them is when and where they are made available to initiate and submit. The Interim RPPR link is available to the signing official (SO) and principal investigator on the Status screen when a grant is eligible for submission for a Competing Renewal application.

The Final RPPR is only available as part of the Closeout process and the Process Final RPPR link only appears on the Closeout Status screen.

Invention Reports

Regulations require that recipient organizations report all inventions to the awarding agency (see NIH Grants Policy Statement), as well as include an acknowledgement of federal support in all patents. Recipients are expected to use the Interagency Edison system (iEdison).

Federal Financial Report (FFR)

Reports of expenditures are required as documentation of the financial status of grants according to the official accounting records of the recipient organization. NIH requires all financial expenditure reports to be submitted using the FFR system in the eRA Commons.

  • Both cash transaction data and expenditure data are required to be submitted.
  • Cash transactions are reported on a quarterly basis and expenditure data is primarily reported on an annual basis.
  • Except for awards under SNAP and awards that require more frequent reporting, annual reports must be submitted for each budget period no later than 90 days after the end of the calendar quarter when the budget period ended.
  • If more frequent reporting is required, the frequency and due date will be specified on the NoA.

Other factors related to a specific grant may add additional reporting requirements. These requirements will be specified in the NOA. Grants management staff review and monitor the submission of these requirements.

Auditing

In general, recipients who expend $750,000 or more in federal awards are required to have an annual audit performed by a public accountant or a federal, state, or local government audit organization that meets generally accepted government auditing standards. Organizations expending less than $750,000 during the fiscal year are not required to have an annual audit.

Educational institutions and nonprofit organizations including hospitals are subject to the requirements of the Uniform Guidance at 2 CFR 200.

For-profit organizations, including for-profit hospitals and foreign organizations, can satisfy audit requirements with either of two types according to the 45 CFR 75.501(i).

  • A financial related audit as defined in and in accordance with, the Government Auditing Standards, GPO Stock #020-000-00-265-4 the "Yellow Book."
  • An audit that meets the requirements of 45 CFR Part 75.

This audit should include review of the internal controls that are maintained to provide reasonable assurance that:

  • Financial operations are properly conducted
  • Financial reports are presented fairly and accurately
  • Applicable laws, regulations, and other grant terms have been complied with
  • Resources are managed and used in an economical and efficient manner

Desired results and objectives are being achieved in an effective manner

The federal government may, at its discretion, review the internal accounting and other control systems during or after NIH support of the grant activity.

See Audit Requirements for specifics related to submitting the annual audit.

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