GEARS: Federal Reporting FAQ
Federal Reporting Requirements and Expenditure Reporting for DHS-Administered Programs
How are the expense reporting timelines for DHS-administered programs established?
The federal granting agencies that provide funding for DHS-administered programs require that our expenditure reporting timelines allow us to meet federal reporting closeout timelines. Our expense reporting periods allow us to issue and record payments before the federal closing deadlines. This ensures DHS meets all federal requirements and reduces the risk of federal disallowance. This means our partners can be reimbursed. Not reporting your final expenses on time could mean the funding to cover those costs is no longer available.
Is the closeout period the same for all DHS-Administered programs?
No. Some Federal programs have program-specific reporting requirements and close-out periods. For Federal programs without specific close-out requirements, the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, apply. Final report due dates are found within your contract. Most contracts for DHS-Administered programs require submitting your final report not later than 45 days after the contract period ends. To identify the final report due dates for contracts ending during Calendar Year 2022 please refer to your contract or see 2022 Listing of CARS Profile Close Out Dates.
Does 2 CFR Part 200 only affect contracts that contain federal funding sources?
The reporting requirements are dictated by the program and its funding source. In general, if a federally funded program does not have specific reporting requirements, it must adhere to 2 CFR Part 200.
Is Medicaid part of the 2 CFR Part 200 reporting requirements?
Medicaid has more specific reporting requirements and therefore does not adhere to the requirements under 2 CFR Part 200.
Why are the final expense reports for the State County Contracts due March 25, of the following year?
The programs and services contained within the State County Contract are either Medicaid funded, or are not required to meet the federal reporting guidelines within 2 CFR Part 200. Therefore, the reporting date within the State County Contract is accurate for the Profiles and Programs contained therein. DHS has developed a crosswalk to align each Profile to its ALN (formerly CFDA #) and the corresponding
Final Report Due Date. It is found at 2022 Listing of CARS Profile Close Out Dates Agencies have sub-contracted entities that need to report expenses.
Do our agreements with subgrantees need to adhere to the federal CFR?
Yes. Sub-grantees need to report federally funded expenses to the agency in a manner that allows the agency to meet the reporting requirements. Language relating to subgranting is contained within the DHS Grant Agreement. Please refer to your contractual grant agreements for final reporting requirements.
Why are Final reports so important?
Submission of all remaining allowable expenditures on the expense report form F-00642 within the required close-out period will mitigate any federal disallowance of claiming and ensure the agency will receive payment for all remaining allowable expenses for that contract period.
Final reports are important and are the reports most effected by close-out requirements. However, timely, accurate monthly expenditure reporting and regular reconciliation of reported costs and reimbursements received to agencies’ accounting records help reduce both the complexity of preparing the final reports and the number of expenditures reported on the final reports. Agencies are strongly encouraged to reconcile reported expenditures and reimbursements received to their accounting records monthly.
What if we fail to meet the final expense-reporting deadline?
DHS makes every effort to process properly submitted expense reporting which meet all federal requirements. If an expense report is submitted outside of the reporting requirements, the agency may not receive reimbursement for expenses included on that report.
Will DHS deny my agency’s expense reporting if submission is late?
We will make every effort to process properly submitted expense reporting which meet all federal requirements. The CFR also allows DHS to submit extension requests, but the approval of an extension is at the discretion of the federal reporting agency. If an expense report is submitted outside of the reporting requirements, the agency risks not receiving payment.
Who should I contact regarding questions about my contract?
Contact your DHS program area Contract Administrator as specified in your grant agreement.
Updated: June 27, 2023