FER - Financial Expense Report

• Due approximately 60 days after budget end date to SPF.
• Ask your SPF analyst if eFER can be used.
  • Blank FER
  • Sample Training Grant FER.xlsx
    

Unobligated Balances VS. Unliquidated (Subsequent) Expenses 

• Unobligated balances accrue when funds are not used in any budget year due to unfilled slots or gaps between appointments.
• Automatic carryover is not permitted for T32 grants.
• Carryover requires prior approval, however unliquidated expenses can be listed on the FER/FFR and used after the current period.
• Trainee stipends, tuition and health insurance are obligated for the full 12-month appointment from the budget period in which the appointment is initiated.
• Trainees can be appointed anytime during the budget period.
• Expenses are carried forward as unliquidated obligations:
  • Allowed
    • Stipends
    • Tuition
    • Health benefits 
  • Unallowed
    • Travel or supplies

Best Practices