3.15 Reporting Requirements
SF-425 Federal Financial Reports
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The SF-425 Federal Financial Report (FFR) should show the actual funds that have been spent (expenditures) and any bills that will be paid (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 the recipient 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 recipients to complete the report more quickly by including the previously reported amounts where possible.
- Once the submit button has been selected for the FFR, a system message, such as the sample provided in Figure 1, will appear on the screen indicating that the report has been successfully submitted. Please note that the system message may look different from the sample message in Figure 1 depending on the type of award.
COPS Office recipients are encouraged to submit the quarterly SF-425 through Agency Portal via the COPS office website at https://cops.usdoj.gov.
The quarterly SF-425 must be submitted online no later than 30 days after the last day of each quarter. If the FFR is not submitted by the due date, the GMS will automatically consider it to be delinquent and draw down of funds through the Grants Payment Request System (GPRS) will not be permitted. An automatic email notification will be sent 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 https://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
145 N. Street N.E.
Washington, DC 20530
COPS Specific Tip
For additional instruction on completing the SF-425 form go to https://cops.usdoj.gov/Default.asp?Item=100 or call the COPS Response Center at: 800-421-6770.
|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|
Financial Management Tip
If the Federal Financial Report (SF-425) or progress report is delinquent, an automatic hold will be placed on the remaining funds associated with the award and any payments requested through the GPRS will be denied. In addition, any new awards or adjustments to current awards may be restricted until all reports are current.
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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- Report actual funds spent, NOT the 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 the cognizant Federal agency.
- Report correct indirect cost rate type (provisional, final, or fixed).
For recipients that elect to charge the “de minimis” rate of 10% of modified total direct costs, report the details of indirect cost including period, rate, base, and amount charged in Section 12 (Remarks).
OJP/OVW Component Specific Tip
For information concerning online filing of SF-425 reports, go to the OJP Training And Technical Assistance GMS User Guide; GMS Financial Status Reports Module (SF-425) for Recipients [PDF - 2.98 MB] or OJP recipients should contact the OCFO Customer Service Center by phone at 1-800-458-0786 (option 2) or by email at firstname.lastname@example.org. OVW recipients should contact the OVW Grants Financial Management Division at 1-888-514-8556 or OVW.GFMD@usdoj.gov.
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