PROGRAM INSTRUCTION 

AoA - PI - 11 - 02 

TO: TITLE VI GRANTEES UNDER THE OLDER AMERICANS ACT OF 1965, AS 

AMENDED 

SUBJECT: Use of the SF-425 Federal Financial Report for Formula Grants under Title VI. 

LEGAL AND RELATED 

REFERENCES: Older Americans Act Amendments, 2006 

The purpose of this Program Instruction is to inform Title VI grantees of the requirement to use the new Federal 

financial reporting form SF-425 (Federal Financial Report) and to transmit a hard copy with instructions and a 

crosswalk for your completion. 

The Office of Management and Budget (OMB) issued Federal Register notice Vol. 73, No. 151, dated 

August 12, 2008. This required all Federal agencies to implement the use of the SF-425 for financial reporting. 

As of February 1, 2011, the Department of Health and Human Services began the transition from use of the SF269, Financial Status Report to the use of the SF-425 for expenditure reporting. The first use of the form will 

be required for the reporting period that ends March 31, 2011, and all subsequent periods. 

As you are aware, Title VI grants require that an annual Federal Financial Report (SF-425) be submitted. The 

report can be completed using the Title VI online reporting tool at http://www.aoa.gov/title_vi/login/login_tribe.asp 

after April 1, 2011. 

A hardcopy report can be mailed or emailed to: 

U.S. Department of Health and Human Services 

Administration on Aging 

Attn: Office of Grants Management 

Washington, D.C. 20201 

Email: grants.office@aoa.hhs.gov 

You can find links to the new SF-425 along with instructions for completion on http://www.aoa.gov under 

Grant Opportunities/Reporting Requirements. The SF-425 can also be found at 

http://www.whitehouse.gov/omb/grants_forms/, along with a set of comprehensive instructions. AoA has also 

taken the liberty to provide the form, instructions, and a crosswalk between the SF-269 and SF-425 as an 

attachment to this program instruction (see attachment). 

This supersedes all previous instructions regarding the use of the SF-269. 

ATTACHMENTS : SF-425, Instructions, and Crosswalk 

INQUIRIES : Inquiries should be addressed to the Regional Administrators for Aging, DHHS 

Regional Offices. 

__________________________________________ 

 Edwin Walker

 U.S. Deputy Assistant Secretary, Center for Program Operations 

Administration on Aging 
 

 

FEDERAL FINANCIAL REPORT
	

(Follow form instructions) 

1 Federal Agency and Organizational Element 2 Federal Grant or Other dentifying Number Assigned by Federal Agency Page of

 to Which Report is Submitted (To report multiple grants use FFR Attachment) 1 

pages 

3 Recipient Organization (Name and complete address including Zip code) 

4a DUNS Number 4b E N 5 Recipient Account Number or dentifying Number 6 Report Type 7 Basis of Accounting

 (To report multiple grants use FFR Attachment) Quarterly 

□ Semi Annual 

 Annual 

□ Final □ Cash □ Accrual 

8 Project/Grant Period 9 Reporting Period End Date

From (Month Day Year) To (Month Day Year) (Month Day Year) 

10 Transactions Cumulative 

(Use lines a-c for single or multiple grant reporting)

 Federal Cash (To report multiple grants, also use FFR Attachment):

 a Cash Receipts 

b Cash Disbursements

 c Cash on Hand (line a minus b) 

(Use lines d-o for single grant reporting)

 Federal Expenditures and Unobligated Balance: 

d Total Federal funds authorized 

e Federal share of expenditures 

f Federal share of unliquidated obligations 

g Total Federal share (sum Total Federal share sum of lines e and f oflines e and f)

 h Unobligated balance of Federal funds (line d minus g)

 Recipient Share:

 i Total recipient share required 

j Recipient share of expenditures

 k Remaining recipient share to be provided (line i minus j)

 Program Income:

 l Total Federal program income earned

 m Program income expended in accordance with the deduction alternative

 n Program income expended in accordance with the addition alternative

 o Unexpended program income (line l minus line m or line n)

 a Type b Rate c Period From Period To d Base e Amount Charged f Federal Share 

11 ndirect

 Expense

 g Totals

12 Remarks: Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation: 

13. Certification: By signing this report, I certify to the best of my knowledge and belief that the report is true, complete, and accurate, and the expenditures, 

disbursements and cash receipts are for the purposes and intent set forth in the award documents. I am aware that any false, fictitious, or fraudulent information 

may subject me to criminal, civil, or administrative penalties. (U.S. Code, Title 18, Section 1001) 

a Typed or Printed Name and Title of Authorized Certifying Official c Telephone (Area code number and extension)

 d Email address 

b Signature of Authorized Certifying Official e Date Report Submitted (Month Day Year) 

14 Agency use only 

Standard Form 4255HYLVHG

OMB Approval Number 0348-0061

Expiration Date 10/31/2011 

Paperwork Burden Statement

According to the Paperwork Reduction Act, as amended, no persons are required to respond to a collection o in ormation unless it displays a valid OMB Control Number he valid OMB control 

number or this in ormation collection is 0348-0061 Public reporting burden or this collection o in ormation is estimated to average 1 5 hours per response, including time or reviewing instructions, 

searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection o in ormation Send comments regarding the burden estimate or any other 

aspect o this collection o in ormation, including suggestions or reducing this burden, to the O ice o Management and Budget, Paperwork Reduction Project (0348-0061), Washington, DC 20503 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Federal Financial Report Instructions
 


Report Submissions
 


1) Recipients will be instructed by Federal agencies to submit the Federal Financial Report (FFR) to 

a single location, except when an automated payment management reporting system is utilized. In 

this case, a second submission location may be required by the agency. 

2) If recipients need more space to support their FFRs, or FFR Attachments, they should provide 

supplemental pages. These additional pages must indicate the following information at the top of 

each page: Federal grant or other identifying number (if reporting on a single award), recipient 

organization, Data Universal Numbering System (DUNS) number, Employer Identification Number 

(EIN), and period covered by the report. 

Reporting Requirements 

1) The submission of interim FFRs will be on a quarterly, semi-annual, or annual basis, as directed by 

the Federal agency. A final FFR shall be submitted at the completion of the award agreement. The 

following reporting period end dates shall be used for interim reports: 3/31, 6/30, 9/30, or 12/31. For 

final FFRs, the reporting period end date shall be the end date of the project or grant period. 

2) Quarterly and semi-annual interim reports shall be submitted no later than 30 days after the end of 

each reporting period. Annual reports shall be submitted no later than 90 days after the end of each 

reporting period. Final reports shall be submitted no later than 90 days after the project or grant 

period end date. 

Note: For single award reporting: 

1) Federal agencies may require both cash management information on lines 10(a) through 10(c) and 

financial status information lines 10(d) through 10(o). 

2) 10(b) and 10(e) may not be the same until the final report. 

Line Item Instructions for the Federal Financial Report 

FFR 

Number 

Reporting Item Instructions 

Cover Information 

1 Federal Agency and 

Organizational Element to 

Which Report is Submitted 

Enter the name of the Federal agency and organizational element 

identified in the award document or as instructed by the agency. 

2 Federal Grant or Other 

Identifying Number 

Assigned by Federal 

Agency 

For a single award, enter the grant number assigned to the award by the 

Federal agency. For multiple awards, report this information on the FFR 

Attachment. Do not complete this box if reporting on multiple awards. 

3 Recipient Organization Enter the name and complete address of the recipient organization 

including zip code. 

4a DUNS Number Enter the recipient organization’s Data Universal Numbering System 

(DUNS) number or Central Contract Registry extended DUNS number. 

4b EIN Enter the recipient organization’s Employer Identification Number (EIN). 

5 Recipient Account Number 

or Identifying Number 

Enter the account number or any other identifying number assigned by the 

recipient to the award. This number is for the recipient’s use only and is 

not required by the Federal agency. For multiple awards, report this 

Revised 6/28/2010 
 
 

 

 

 

 

 

 

 

 

 

 

FFR 

Number 

Reporting Item Instructions 

information on the FFR Attachment. Do not complete this box if 

reporting on multiple awards. 

6 Report Type Mark appropriate box. Do not complete this box if reporting on multiple 

awards. 

7 Basis of Accounting 

(Cash/Accrual) 

Specify whether a cash or accrual basis was used for recording 

transactions related to the award(s) and for preparing this FFR. Accrual 

basis of accounting refers to the accounting method in which expenses are 

recorded when incurred. For cash basis accounting, expenses are recorded 

when they are paid. 

8 Project/Grant Period, 

From: (Month, Day, Year) 

Indicate the period established in the award document during which 

Federal sponsorship begins and ends. 

Note: Some agencies award multi-year grants for a project period that is 

funded in increments or budget periods (typically annual increments). 

Throughout the project period, agencies often require cumulative 

reporting for consecutive budget periods. Under these circumstances, 

enter the beginning and ending dates of the project period not the budget 

period. 

Do not complete this line if reporting on multiple awards. 

Project/Grant Period, To: 

(Month, Day, Year) 

See the above instructions for “Project/Grant Period, From: (Month, Day, 

Year).” 

9 Reporting Period End 

Date: (Month, Day, Year) 

Enter the ending date of the reporting period. For quarterly, semi-annual, 

and annual interim reports, use the following reporting period end dates: 

3/31, 6/30, 9/30, or 12/31. For final FFRs, the reporting period end date 

shall be the end date of the project or grant period. 

10 Transactions 

Enter cumulative amounts from date of the inception of the award through the end date of the 

reporting period specified in line 9. 

Use Lines 10a through 10c, Lines 10d through 10o, or Lines 10a through 10o, as specified by the 

Federal agency, when reporting on single grants. 

Use Line 12, Remarks, to provide any information deemed necessary to support or explain FFR data. 

Federal Cash (To report multiple grants, also use FFR Attachment) 

10a Cash Receipts Enter the cumulative amount of actual cash received from the Federal 

agency as of the reporting period end date. 

10b Cash Disbursements Enter the cumulative amount of Federal fund disbursements (such as cash 

or checks) as of the reporting period end date. Disbursements are the sum 

of actual cash disbursements for direct charges for goods and services, the 

amount of indirect expenses charged to the award, and the amount of cash 

advances and payments made to subrecipients and contractors. 

For multiple grants, report each grant separately on the FFR Attachment. 

The sum of the cumulative cash disbursements on the FFR Attachment 

must equal the amount entered on Line 10b, FFR. 

10c Cash On Hand (Line 10a 

Minus Line 10b 

Enter the amount of Line 10a minus Line 10b. This amount represents 

immediate cash needs. If more than three business 

days of cash are on hand, the Federal agency may require an explanation 

Revised 6/28/2010 
 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

FFR 

Number 

Reporting Item Instructions 

on Line 12, Remarks, explaining why the drawdown was made 

prematurely or other reasons for the excess cash. 

Federal Expenditures and Unobligated Balance: Do not complete this section if reporting on multiple 

awards. 

10d Total Federal Funds 

Authorized 

Enter the total Federal funds authorized as of the reporting period end 

date. 

10e Federal Share of 

Expenditures 

Enter the amount of Federal fund expenditures. For reports prepared on a 

cash basis, expenditures are the sum of cash disbursements for direct 

charges for property and services; the amount of indirect expense charged; 

and the amount of cash advance payments and payments made to 

subrecipients. For reports prepared on an accrual basis, expenditures are 

the sum of cash disbursements for direct charges for property and services; 

the amount of indirect expense incurred; and the net increase or decrease 

in the amounts owed by the recipient for (1) goods and other property 

received; (2) services performed by employees, contractors, subrecipients, 

and other payees; and (3) programs for which no current services or 

performance are required. Do not include program income expended in 

accordance with the deduction alternative, rebates, refunds, or other 

credits. (Program income expended in accordance with the deduction 

alternative should be reported separately on Line 10o.) 

10f Federal Share of 

Unliquidated Obligations 

Unliquidated obligations on a cash basis are obligations incurred, but not 

yet paid. On an accrual basis, they are obligations incurred, but for which 

an expenditure has not yet been recorded. Enter the Federal portion of 

unliquidated obligations. Those obligations include direct and indirect 

expenses incurred but not yet paid or charged to the award, including 

amounts due to subrecipients and contractors. On the final report, this line 

should be zero unless the awarding agency has provided other 

instructions. 

Do not include any amount in Line 10f that has been reported in Line 10e. 

Do not include any amount in Line 10f for a future commitment of funds 

(such as a long-term contract) for which an obligation or expense has not 

been incurred. 

10g Total Federal Share (Sum 

of Lines 10e and 10f) 

Enter the sum of Lines 10e and 10f. 

10h Unobligated Balance of 

Federal Funds (Line 10d 

Minus Line 10g) 

Enter the amount of Line 10d minus Line 10g. 

Recipient Share: Do not complete this section if reporting on multiple awards. 

10i Total Recipient Share 

Required 

Enter the total required recipient share for reporting period specified in 

line 9. The required recipient share should include all matching and cost 

sharing provided by recipients and third-party providers to meet the level 

required by the Federal agency. This amount should not include cost 

sharing and match amounts in excess of the amount required by the 

Federal agency (for example, cost overruns for which the recipient incurs 

additional expenses and, therefore, contributes a greater level of cost 

Revised 6/28/2010 
 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FFR 

Number 

Reporting Item Instructions 

sharing or match than the level required by the Federal agency). 

10j Recipient Share of 

Expenditures 

Enter the recipient share of actual cash disbursements or outlays (less any 

rebates, refunds, or other credits) including payments to subrecipients and 

contractors. This amount may include the value of allowable third party 

in-kind contributions and recipient share of program income used to 

finance the non-Federal share of the project or program. Note: On the 

final report this line should be equal to or greater than the amount of Line 

10i. 

10k Remaining Recipient Share 

to be Provided (Line 10i 

Minus Line10j) 

Enter the amount of Line 10i minus Line 10j. If recipient share in Line 

10j is greater than the required match amount in Line 10i, enter zero. 

Program Income: Do not complete this section if reporting on multiple awards. 

10l Total Federal Program 

Income Earned 

Enter the amount of Federal program income earned. Do not report any 

program income here that is being allocated as part of the recipient's cost 

sharing amount included in Line10j. 

10m Program Income Expended 

in Accordance With the 

Deduction Alternative 

Enter the amount of program income that was used to reduce the Federal 

share of the total project costs. 

10n Program Income Expended 

in Accordance With the 

Addition Alternative 

Enter the amount of program income that was added to funds committed 

to the total project costs and expended to further eligible project or 

program activities. 

10o Unexpended Program 

Income (Line 10l Minus 

Line 10m or Line 10n) 

Enter the amount of Line 10l minus Line 10m or Line 10n. This amount 

equals the program income that has been earned but not expended, as of 

the reporting period end date. 

11 Indirect Expense: Complete this information only if required by the awarding agency. Enter 

cumulative amounts from date of the inception of the award through the end date of the reporting 

period specified in line 9. 

11a Type of Rate(s) State whether indirect cost rate(s) is Provisional, Predetermined, Final, or 

Fixed. 

11b Rate Enter the indirect cost rate(s) in effect during the reporting period. 

11c Period From; Period To Enter the beginning and ending effective dates for the rate(s). 

11d Base Enter the amount of the base against which the rate(s) was applied. 

11e Amount Charged Enter the amount of indirect costs charged during the time period 

specified. (Multiply 11b. x 11d.) 

11f Federal Share Enter the Federal share of the amount in 11e. 

11g Totals Enter the totals for columns 11d, 11e, and 11f. 

Remarks, Certification, and Agency Use Only 

12 Remarks Enter any explanations or additional information required by the Federal 

sponsoring agency including excess cash as stated in line 10c. 

13a Typed or Printed Name and 

Title of Authorized 

Certifying Official 

Enter the name and title of the authorized certifying official. 

13b Signature of Authorized 

Certifying Official 

The authorized certifying official must sign here. 

13c Telephone (Area Code, 

Number and Extension) 

Enter the telephone number (including area code and extension) of the 

individual listed in Line 13a. 

13d E-mail Address Enter the e-mail address of the individual listed in Line 13a. 

Revised 6/28/2010 
 
 

 

FFR 

Number 

Reporting Item Instructions 

13e Date Report Submitted 

(Month, Day, Year) 

Enter the date the FFR is submitted to the Federal agency using the 

month, day, year format. 

14 Agency Use Only This section is reserved for Federal agency use. 

Revised 6/28/2010 
 
Attachment 

Crosswalk between SF-425 and SF-269 

2/23/2011 

SF-425 Remarks SF-269 Remarks 

1. Federal Agency and Organizational 

Element to Which Report is Submitted 

data entry 1. Federal Agency and Organizational 

Element to Which Report is Submitted 

data entry 

2. Federal Grant or Other Identifying 

Number Assigned by Federal Agency (To 

report multiple grants, use FFR 

Attachment) 

data entry 2. Federal Grant or Other Identifying 

Number Assigned By Federal Agency 

data entry 

3. Recipient Organization (Name and 

complete address including Zip code) 

data entry 3. Recipient Organization (Name and 

complete address, including ZIP code) 

data entry 

4a. DUNS Number data entry 

4b. EIN data entry 4. Employer Identification Number data entry 

5. Recipient Account Number or 

Identifying Number (To report multiple 

grants, use FFR Attachment) 

data entry 5. Recipient Account Number or 

Identifying Number 

data entry 

6. Report Type: 

Quarterly 

Semi-Annual 

Annual 

Final 

choice of 

"Quarterly", 

"Semi-Annual", 

"Annual", or 

"Final" 

6. Final Report 

Yes 

No 

choice of "Yes" 

or "No" 

7. Basis of Accounting: 

Cash 

Accrual 

choice of 

"Cash" or 

"Accrual" 

7. Basis 

Cash 

Accrual 

choice of 

"Cash" or 

"Accrual" 

8. Funding/Grant Period 

From: (month, Day, Year) 

To: (Month, Day, Year) 

data entry 8. Funding/Grant Period (See instructions) 

From: (month, Day, Year) 

To: (Month, Day, Year) 

data entry 

9. Reporting Period End Date (Month, 

Day, Year) 

data entry 9. Period Covered by this Report 

From: (Month, Day, Year) 

To: (Month, Day, Year) 

data entry 

10. Transactions 

Federal Cash: 

10a. Cash Receipts data entry for 

Federal Cash 

10b. Cash Disbursements data entry for 

Federal Cash 

10c. Cash on Hand (line a minus b) data entry for 

Federal Cash 

Federal Expenditures and Unobligated 

Balance: 

10d. Total Federal funds authorized data entry 10o. Total Federal Funds Authorized for 

this funding period 

data entry 

10e. Federal share of expenditures data entry 10j. Federal share of net outlays (line d 

less than i) 

calculated 

10f. Federal share of unliquidated 

obligations 

data entry 10m. Federal share of unliquidated 

obligations 

data entry 

10g. Total Federal share (sum of Lines e 

and f) 

calculated 10n. Total Federal Share (j+m) calculated 

10h. Unobligated balance of Federal funds 

(line d minus g) 

calculated 10p. Unobligated balance of Federal 

Funds (line o-n) 

calculated 

Recipient Share: 

10i. Total recipient share required data entry 

10j. Recipient share of expenditures data entry 10i. Total recipient share of net outlay 

(e+f+g+h) 

calculated 

10k. Remaining recipient share to be 

provided (line I minus j) 

calculated 

Page 1 of 2 
Attachment 

Crosswalk between SF-425 and SF-269 

2/23/2011 

SF-425 Remarks SF-269 Remarks 

Program Income: 

10l. Total Federal program income earned data entry 10t. Total program income realized (Q + 

R + S) 

calculated 

10m. Program income expended in 

accordance with the deduction alternative 

always 0 10c. Progam income used with the 

deduction alternative. 

always 0 

10n. Program income expended in 

accordance with the addition alternative 

data entry 10r. Disbursed program income using the 

addition alternative 

data entry 

10o. Unexpended program income (line l 

minus line m or line n) 

calculated 10s. Undisbursed program income data entry 

10a. Total Outlays data entry 

10b. Refunds, rebates, etc data entry 

10d. Net Outlays (line a, less than b + c) calculated 

10e. Third Party (in kind) contributions data entry 

10f. Other Fed awards authorized to 

match this award. 

data entry 

10g. Program income used with 

matching cost sharing alternative 

data entry 

10h. All other recipient outlays not shown 

on e,f or g 

data entry 

10k. Total unliquidated obligations data entry 

10l. Recipients share of unliquidated 

obligations 

data entry 

10q. Disbursed program income shown 

on lines c and g 

data entry 

11. Indirect Expense 

11a. Type 

Provisional 

Predetermined 

Final 

Fixed 

data entry 11a.Type of Rate 

Provisional 

Predetermined 

Final 

Fixed 

place "X" in the 

appropriate 

box 

11b. Rate data entry, or 

leave blank 

11b. Rate data entry, or 

leave blank 

11c. Period From/To data entry, or 

leave blank 

11d. Base data entry, or 

leave blank 

11c. Base data entry, or 

leave blank 

11e. Amount Charged data entry, or 

leave blank 

11d. Total Amount data entry, or 

leave blank 

11f. Federal Share data entry, or 

leave blank 

11e. Federal Share data entry, or 

leave blank 

11g. Total Base 

Total Amount Charged 

Total Federal Share 

data entry, or 

leave blank 

12. Remarks data entry 12. Remarks data entry 

13. Certification: 

13a. Typed or Printed Name and Title of 

Authorized Certifying Official 

data entry Typed of Printed Name and Title data entry 

13b. Signature of Authorized Certifying 

Official 

signature 

required 

Signature of Authorized Certifying Official signature 

required 

13c. Telephone (Area code, number and 

extension) 

data entry Telephone (Area code, number and 

extension) 

data entry 

13d. Email address data entry 

13e. Date Report Submitted data entry Date Report Submitted data entry 

Page 2 of 2