of

FEDERAL FINANCIAL REPORT

(Follow form instructions)

1. Federal Agency and Organizational Element 2. Federal Grant or Other Identifying 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. EIN 5. Recipient Account Number or Identifying 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 Total Federal share (sum of lines e and f lines 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. Indirect

 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 that it is true, complete, and accurate to the best of my knowledge. I am aware that

 any false, fictitious, or fraudulent information may subject me to criminal, civil, or administrative penalities. (U.S. Code, Title 218, 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 425

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 of information unless it displays a valid OMB Control Number. The valid OMB control 

number for this information collection is 0348-0061. Public reporting burden for this collection of information is estimated to average 1.5 hours per response, including time for reviewing instructions, 

searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding the burden estimate or any other 

aspect of this collection of information, including suggestions for reducing this burden, to the Office of Management and Budget, Paperwork Reduction Project ( 0348-0060), 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 
 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 
 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; 

the value of third-party in-kind contributions applied; 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; the value of in-kind contributions applied; 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 
 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 and in 

accordance with agency instructions. 

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. 
 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. 

Line Item Instructions for the Federal Financial Report Attachment 

(To be completed if rting on cash management activity for multiple grants.) repo

Box 

Number 

 Reporting Item Instructions 

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 otherwise instructed by the agency. 

(This information should be identical to that entered in Box 1, FFR.) 

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

including zip code. (Same information as entered in Box 3, FFR.) 

3a DUNS Number Enter the recipient organization’s Data Universal Numbering System 

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

(Same information as entered in Box 4a, FFR.) 

3b EIN Enter the recipient organization’s Employer Identification Number (EIN). 

(Same information as entered in Box 4b, FFR.) 

4 Reporting Period End Date:

(Month, Day, Year) 

Enter the ending date of the reporting period of this report. (Same 

information as entered in Box 9, FFR.) 

Federal Grant Number Enter the grant number assigned to each award by the Federal agency. 

Recipient Account Number Enter the account number or any other identifying number assigned by the 

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

not required by the Federal agency. 

5 

Cumulative Federal Cash 

Disbursement 

Enter the cumulative amount of the Federal share of cash disbursed for 

each award. Cash 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. 

Total Enter the total for the Cumulative Cash Disbursement. This column 

should equal the amount reported on Line 10b, FFR.