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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.
The quarterly SF-425 must be submitted online no later than 30 days after the last day of each quarter. If your SF-425 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.
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 30 | April 30 | April 30 |
April 1–June 30 | July 30 | July 30 |
July 1–September 30 | October 30 | October 30 |
If your Federal Financial Report (SF-425) or progress report is delinquent, an automatic hold will be placed on the remaining funds associated with this award and any payments requested through the GPRS will be denied. In addition, any new awards for all OJP programs may be restricted, and any Grant Adjustment Notices that release funds to retire special conditions will not be approved until your SF-425 or progress report is 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.
Although there is no section on the FFR to report funds that are passed through the State or recipient and given to another entity (pass-through or subawarded funds), the State should continue to track and/or maintain the information and have it readily available for review during an audit or monitoring visit. This information is required for all block and formula awards.
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 contact the OCFO Customer Service Center by phone at 1-800-458-0786 (option 2) or by email at [email protected].
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