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Pass through funding <br />Each state shall obligate 100 percent (100 %) of its total EMPG Program allocation amount to the <br />designated state -level EMA. If the SAA is also the EMA, this requirement is automatically met. <br />If the SAA is a separate agency, or has a separate budget processes, then EMPG funds must be <br />obligated to the EMA within 15 days of the grant award date. In instances where the state EMA <br />is making sub - awards to local jurisdictions, FEMA expects the state EMA to make these awards <br />as expeditiously as possible. <br />Reporting <br />Recipients are required to submit various financial and programmatic reports as a condition of <br />their award acceptance. Future awards and fund drawdowns may be withheld if these reports are <br />delinquent. <br />Federal Financial Reporting Requirements (FFR) <br />Federal Financial Report (FFR) <br />Recipients must report obligations and expenditures on a quarterly basis through the FFR <br />(SF -425) to FEMA. Recipients must file the FFR electronically using the Payment and <br />Reporting Systems (PARS). An FFR must be submitted quarterly throughout the period <br />of performance, including partial calendar quarters, as well as for periods where no grant <br />award activity occurs. The final FFR is due 90 days after the end date of the performance <br />period. Future awards and fund drawdowns may be withheld if these reports are <br />delinquent, demonstrate lack of progress, or are insufficient in detail. <br />The Federal Financial Reporting Form (FFR) is available online at: <br />htip: / /www whitehouse gov/ sites / default /files /omb /arants /ap -roved forms/SF-425.pdf, <br />SF -425 OMB 900348 -0061. <br />Financial Reporting Periods and Due Dates <br />The following reporting periods and due dates apply for the FFR: <br />Reporting Period <br />Report Due Date <br />October I — December 31 <br />January 30 <br />January 1 — March 31 <br />April 30 <br />April 1— June 30 <br />July 30 <br />Jul 1— September 30 <br />October 30 <br />Financial and Compliance Audit Report <br />For audits of fiscal years beginning on or after December 26, 2014, recipients that expend <br />$750,000 or more from all federal funding sources during the fiscal year are required to <br />submit an organization -wide financial and compliance audit report. The audit must be <br />performed in accordance with the requirements of U.S. Government Accountability <br />Office's (GAO) Government Auditing Standards, located at <br />http: / /www.gao.gov/ og vaud/ybkOl.htm, and the requirements of Subpart F of 2 C.P.R. <br />Part 200, located at http://www.e fr gov /egi -bin /text -idx ?node =sp2 1.200.f. <br />Page 16 of 46 <br />FY 2016 EMPG <br />55A -86 <br />