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• I. General
  Information
• II. Preaward
  Requirements
• III. Postaward
  Requirements
• IV. Organization
  Structure
• 
  V. Appendices

Chapters:

• 3.1 Payments
  • Using the Grant Payment Request System
  • Payment Transaction Timeline
  • Understanding the Withholding of Funds
  • Draw Only What is Needed
  • Managing Interest Earned
  • Understanding the Cash Management Improvement Act
    of 1990
  • How to Manage Interest Income
• 3.2 Availability of Funds
  • Availability of Funds
  • Obligation of Funds
  • Expenditure of Funds
  • Criteria for Award Extension
  • Project Extension Guidance
• 3.3 Matching or Cost Sharing Requirements
  • Match Requirements
  • Types of Match
  • Source and Type of Funds
  • Timing of Matching Contributions
  • Records for Match
  • Waiver of Match
• 3.4 Program Income
  • Introduction
  • Accounting Processes for Program Income
  • Examples of Program Income
  • Procedures for Recovery of Costs Incurred
• 3.5 Adjustments to Awards
  • Grant Adjustment Notice
  • Prior Approval of Certain Costs
  • Reprogramming of Funds
• 3.6 Costs Requiring Prior Approval
  • Introduction
  • Responsibility for Prior Approval
  • Procedures for Requesting Prior Approval
  • Listing of Costs Requiring Prior Approval
• 3.7 Property Standards
  • General Principles for Property Acquisition and Management
  • Screening and Property Management Systems
  • Equipment Ownership, Use, Management, and Disposition
  • Equipment and Supplies Acquired With Grant Program Funds
  • Federal Equipment
  • Replacement of Equipment
  • Supplies
  • Real Property Acquired With Federal Funds
  • Retention of Property Records
  • Intangible Property
  • Copyrights
  • Data Produced Under A Federal Award
  • Patents, Patent Rights, and Inventions
• 3.8 Procurement under Awards of Federal Assistance
  • Procurement Standards—
    General Guidance
  • OJP Construction Requirements
• 3.9 Allowable Costs
  • Introduction
  • Compensation for Personal Services
  • Conferences and Workshops
  • Travel
  • Project Site
  • Printing
  • Publication
  • Duplication
  • Other Allowable Costs
• 3.10 Conference Approval, Planning, and Reporting
  • Introduction
  • Policy Overview
  • Definitions
  • No Prior Approval Required
  • Prior Approval Required
  • Event Planning Guidance
  • Conference Cost Categories
  • Post Event Reporting
  • FAQs
  • Resources
• 3.11 Indirect Costs
  • Introduction
  • Federal Indirect Cost Rate—Negotiated Agreements
  • Establishment of Indirect Cost Rates
  • Indirect Cost Distribution Bases
  • Cost Allocation Plans—Central Support Services
  • Lobbying Costs and the Indirect Cost Pool
  • No Approved Plan
  • Approval of Indirect Cost Rates for Subrecipients
• 3.12 OJP's Confidential Funds
  • Introduction
  • Approval Authorities
  • Confidential Funds Certification
  • Written Procedures
  • Informant Files
  • Regional Information Sharing Systems (RISS) Program
  • Accounting and Control Procedures
• 3.13 Unallowable Costs
  • Introduction
  • Unallowable Cost Categories
• 3.14 Subrecipient Management and Monitoring
  • Introduction
  • Subrecipient Monitoring
  • Best Practices
• 3.15 Reporting Requirements
  • Introduction
  • SF-425 Federal Financial Reports
  • Progress/Program Reports
  • Government Performance and Results Act
  • Reports Required under the Federal Funding Accountability and Transparency Act
• 3.16 Retention and Access Requirements for
  Records
  • Retention of Records
• 3.17 Remedies for Noncompliance
  • Introduction
  • Termination
  • Hearings and Appeals
  • Effects of Suspension and Termination
• 3.18 Closeout
  • Introduction
  • First Step
  • Closeout of Discretionary/
    Categorical and Block/Formula Awards
  • Refund of Federal Grant Monies and/or Program Income
  • Failure to Remit Funds Owed
• 3.19 Audit Requirements
  • Audit Threshold
  • Audit Objectives
  • Audit Reporting Requirements
  • Audit Submission Requirements
  • Submission of Audit Reports
  • Audit Report Confirmation Requests
  • Due Dates for Audit Reports
  • Audit Compliance
  • Resolution of Audit Reports
  • Top 10 Audit Findings (Fiscal Year 2014)
  • Audit of Subrecipients
  • Technical Assistance
  • Full-Scope Auditing
  • Commercial (For-Profit) Organizations
  • Failure to Comply
  • Office of Inspector General Regional Offices
• 3.20 Grant Fraud, Waste,
  and Abuse
  • Introduction
  • Detection of Grant Fraud
  • Penalties of Grant Fraud
  • Fraud Indicators
  • Common Grant Fraud Schemes
  • Ways to Reduce the Risk of Fraud
• 3.21 Payment Programs
  • Introduction
  • Bulletproof Vest Partnership
  • State Criminal Alien Assistance Program
  • Northern Border Prosecution Initiative and Southwest Border Prosecution Initiative

3.15 Reporting Requirements

SF-425 Federal Financial Reports

Jump to Section:
Important Reminders

The SF-425 Federal Financial Report (FFR) should show the actual funds you have spent (expenditures) and any bills you are going to pay (unliquidated obligations incurred) at the recipient/subrecipient level, both for the reporting period and cumulatively, for each award. A copy of the SF-425 FFR is available in Appendix II.

Recipients will report the summary information on expenditures, unliquidated obligations incurred, the money from your own organization (match), program income, and indirect costs for each quarter of the project. Also the SF-425 should indicate whether the recipient???s accounting system operates a cash- or accrual-based accounting system for reporting.

For OJP and OVW recipients:

• The SF-425 must be submitted online through the Grants Management System (GMS) Financial Status Reports Module. This module will allow authorized users to view current and past SF-425s and file or amend the SF-425 for the current quarter. The form presented in Appendix II is a slightly different version than the version in GMS.
• The GMS screens were designed by OJP to allow you to complete the report more quickly by including the previously reported amounts where possible.
• Once you hit the submit button for your FFR, a system message, such as the sample provided in Figure 1, will appear on your screen indicating that your report has been successfully submitted. Please note that your system message may look different from the sample message in Figure 1 if you have a different type of award.

COPS Office recipients are encouraged to submit the quarterly SF-425 through Agency Portal via the COPS Office website at www.cops.usdoj.gov.

Figure 1

The quarterly SF-425 must be submitted online no later than 30 days after the last day of each quarter. If your FFR is not submitted by the due date, the GMS will automatically consider it to be delinquent and you will not be permitted to draw down funds through the Grants Payment Request System (GPRS). You will receive an automatic email notification if this occurs.

For COPS Office recipients:

• The report is due no later than 30 days after the last day of each quarter. If the SF-425 is not submitted by the due date, recipients will not be permitted to draw down funds through the GPRS system.
• Recipients are highly encouraged to submit their SF-425 online. Visit the COPS Office website at www.cops.usdoj.gov and select the “Account Access” link in the upper right corner to login, complete, and submit reports online. Attachments will not be accepted.
• In cases of an emergency, recipients can submit a completed and signed copy of the SF-425 via fax at 202-616-4428 or mail it to the following address:

U.S. Department of Justice
Office of Community Oriented Policing Services
Federal Financial Reports (SF-425) Records Center 10.E.1004
145 N. Street N.E.
Washington, DC 20530

SF-425 Federal Financial Reports—Due Quarterly
Reporting Period	Due By Date	Delinquent After
October 1–December 31	January 30	January 30
January 1–March 31	April 30	April 30
April 1–June 30	July 30	July 30
July 1–September 30	October 30	October 30

The final FFR is due within 90 days after the end date of the award period, but may be submitted as soon as all outstanding expenditures have been completed.

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Important Reminders

• Report actual funds spent, NOT your draw down amounts from the Federal Government.
• Report all allowable costs incurred, both at the recipient and subrecipient level.
• Report the cumulative matching expenditures.
• Report program income as the cumulative amount, NOT the quarterly amount.
• Report correct indirect cost rate and/or base supplied by your cognizant Federal agency.
• Report correct indirect cost rate type (provisional, final, or fixed).

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