ACCEPTING YOUR 2014 COPS GRANT AWARD 

Frequently Asked Questions

How do we accept this award?

To officially accept and begin your COPS grant award, your agency must access www.cops.usdoj.gov

and select the “Account Access” link in the upper right corner to log in, review, and electronically sign 

the award document (including Grant Terms and Conditions) within 90 days of the date shown on the 

award congratulatory letter.

The award document to accept your new grant can be found in the award package. You should carefully 

read all award information prior to signing the award document and accepting your grant. In order to 

electronically sign your award document, the appropriate account roles with e-signature and user 

permissions must be established and assigned in the agency portal. The agency portal instruction manual, 

currently available on the COPS Office website at http://cops.usdoj.gov/pdf/UserGuide.pdf, has been 

enhanced to include a Quick Step Guide. This guide will provide your agency with all of the information 

needed to successfully establish account roles and assign user permissions in preparation to sign the 

award document as well as manage many aspects of your COPS Office grant online. Please review and 

follow these steps carefully as this is the only method for signing your award document.

Who must sign the award document? 

The “authorized officials” are the law enforcement and government executives who have ultimate and 

final responsibility for all programmatic and financial decisions regarding this grant as representatives of 

the legal grantee. COPS Office grants require that both the top law enforcement executive (e.g., chief of 

police, sheriff, or equivalent) and the top government executive (e.g., mayor, board chairman, or 

equivalent) sign the award document. For TRGP grants, the government executive must sign the award 

document. For non-law enforcement agencies (universities, etc.), the authorized officials are the 

programmatic and financial officials who have the ultimate signatory authority to sign contracts on behalf 

of your organization. Typically, these are the same executives named on your agency’s 2014 application. 

If you have any questions as to who should sign the award, please contact your jurisdiction’s local legal 

advisor. 

By when must the award document be signed? 

Please electronically sign the award document and all award condition pages within 90 days of the date 

on the award congratulatory letter. Grant funds will not be released until we have received your agency’s 

signed award document, your budget has received final clearance, and any other relevant grant conditions 

particular to your agency have been satisfied. Failure to submit your signed award document within the 

90-day award acceptance period may result in your award being withdrawn and the funds deobligated 

without additional notification. If your agency requires an extension for accepting the award beyond the 

90-day acceptance timeframe (for example, if the governing body needs more time before giving final 

approval), please submit a request through “Account Access” at www.cops.usdoj.gov. Be sure to explain 

the circumstances that prevent your agency from signing the award document within the 90-day period 

and identify the date by which the award document will be electronically signed. The COPS Office will 

review such requests on a case-by-case basis. The COPS Office reserves the right to deny requests to 

extend the 90-day award acceptance period.
What if the government or law enforcement executive information on the award document has 

changed?

Please review the information on your award document carefully. If the actual law enforcement or 

government executive listed on the award document has changed, simply update that information through 

“Account Access”. Instructions can be found at http://cops.usdoj.gov/pdf/UserGuide.pdf.

Where can we find a list of conditions that apply to our grant?

Attached to your award document are the grant terms and conditions. The same conditions can also be

found in the Grant Owner’s Manual, which is available online at www.cops.usdoj.gov. In addition, if 

applicable, the special award conditions or high risk conditions are included in the award document 

supplement. Please read and familiarize yourself with these conditions.

Where can we find the supporting paperwork for our award, such as the Grant Owner’s Manual?

For your convenience, we have several supporting documents available online at www.cops.usdoj.gov to

assist you in implementing your grant. These resources include the following:

• Grant Owner’s Manual

• Frequently Asked Questions about the Federal Financial Report (SF-425)

• Helpful Hints Guide for Completing the Federal Financial Report (SF-425)

• Fact Sheet—Online Filing of FFR SF-425 Quarterly Federal Financial Reports

• Frequently Asked Questions (FAQs) About the Grant Payment Request System (GPRS)

• Publication Request Form

• Federal Civil Rights Statutes and Regulations Memorandum

We still have questions about our award. What do we do?

If you still have questions, please feel free to call the COPS Office Response Center at 800-421-6770 and 

ask to speak with your Grant Program Specialist.

2

September 2014
Frequently Asked Questions (FAQs) 

Grant Payment Request System (GPRS)

Q: What is the Grant Payment Request System (GPRS)?

A: GPRS is a web-based payment request system that allows grantees to perform drawdown 

requests using the internet.

Q: What is the website for GPRS?

A: https://grants.ojp.usdoj.gov/gprs/welcome. 

Q: Is there a user guide for GPRS?

A: Yes. The user guide can be found at http://www.ojp.usdoj.gov/about/offices/ocfogprs.htm. 

Q: How will I register for access to GPRS?

A: Financial Points of Contact (FPOCs) can request access through a self-registration

process in GPRS.

All of the COPS Office grantees with accounts in GPRS have the role of Drawdown 

Specialist. The COPS Office grantee may request to be a GPRS Drawdown Specialist by 

accessing the GPRS website and selecting the option to self-register. After the grantee 

has submitted the request to register, a COPS Office GPRS Registrar will review and 

approve the request. After the request is approved, a confirmation email is sent to the 

FPOC with notification that the FPOC has been granted access to GPRS as a Drawdown 

Specialist. The confirmation email will include a temporary password with instructions to 

log in and create a permanent password and may take a couple of days to arrive due to 

the nature of the approval process. Once a permanent password is created, the 

Drawdown Specialist will be granted access to GPRS and will use the user ID entered 

during the self-registration process and the newly created permanent password to log into 

GPRS. 

Q: If I am a GMS (OJP/OVW) user, can I use my GMS User ID to register for the COPS

Office grants in GPRS?

A: No. You will have two separate accounts in GPRS, a GMS account and a COPS Office

account. All GMS users will register in GPRS with their GMS user ID. All COPS users will 

register in GPRS using a unique user ID that cannot be the same as a GMS user ID.

Please remember that the user ID entered during registration must be unique and not the 

same as a GMS user ID.

Q: If I already have a GPRS username, and have received a new award, how do I gain

access to my new award in GPRS?

A: Those Drawdown Specialists that have already been approved will need to request the

new award addition. Please email the GPRS Registrar 

(COPSGPRSRegistration@usdoj.gov) with your COPS username, first and last name, 

vendor number and the new award number. Please note that you will not be able to draw 

down from the new award until the signed award document has been received by the 

COPS Office. 

Q: What do I do if the Points of Contact for my grant have changed?

A: If you need to change your POC for your grant, please contact the Response Center at

800-421-6770 for assistance with accessing the COPS Office Agency Portal.

September 2014
 Fact Sheet

Online Filing of FFR (SF-425)

Quarterly Federal Financial Reports

All COPS Office grantees are required to submit quarterly Federal Financial Reports (FFR) 

using a Standard Form 425 (SF-425). The COPS Office grantees are highly encouraged to 

submit the SF-425 online at www.cops.usdoj.gov.

The use of this online reporting tool enables authorized users to view current and past SF425s (or, in prior periods, SF-269As) and allows them to file or amend the SF-425 for the 

current quarter.

Under current regulations, the SF-425s must be submitted no later than 30 days after the 

last day of each reporting quarter as follows:

Reporting Quarter Date Due

January 1 - March 31 April 30

April 1 - June 30 July 30

July 1 - September 30 October 30

October 1 - December 31 January 30

COPS Office grantees who do not submit SF-425s by the due date will be unable to 

draw down funds. The payment systems check for SF-425 delinquency and will reject a 

drawdown attempt if the SF-425 is not up to date.

Again, grantees are highly encouraged to submit the quarterly 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 log in and complete and submit reports online.

In emergency situations, the grantee can submit a signed copy of the completed SF-425 via 

fax to 202-616-4428 or by mail to the following address:

U.S. Department of Justice

Office of Community Oriented Policing Services

Federal Financial Reports (SF-425) Records Center 10E.1004

145 N Street NE

Washington, DC 20530

For general information concerning online filing of SF-425s, visit the COPS Office website at 

www.cops.usdoj.gov/Default.asp?Item=740 or contact the COPS Office Response Center at 

800-421-6770 or AskCopsRC@usdoj.gov.

September 2014

U.S. Department of Justice

Office of Community Oriented Policing Services

www.cops.usdoj.gov
Department of Justice Office of 

Community Oriented Policing 

Services (COPS Office)

Frequently Asked Questions About the

Federal Financial Report (SF-425) 

May 9, 2013
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Federal Financial Report Frequently Asked Questions 

What is the Federal Financial Report (SF-425)? .................................................................... 2

How do I complete my COPS SF-425? .................................................................................. 2

How do I submit my COPS SF-425? ..................................................................................... 2

Does my SF-425 submission require an electronic signature? ............................................... 3

Why are some fields blank/grayed out on the COPS Online Web-425? ................................ 3

Is there any new or different information to be reported on the SF-425? .............................. 3

How do I report cumulative amounts on my SF-425?............................................................ 4

Will I be able to see my prior quarter SF-269A forms, and SF-425 forms? .......................... 5

Must I submit an SF-425 every quarter? Are there any exceptions? ...................................... 5

How many forms must I submit? ........................................................................................... 6

What happens if I fail to submit my SF-425 on time? ........................................................... 6

I forgot to submit last quarter’s SF-425 (or a prior period’s SF-269A), and it is already time 

to submit the next quarter’s report. What do I do? ................................................................. 6

Can I adjust my previously submitted SF-425 (or, in prior periods, SF269A)?..................... 7

This is my first grant. How do I get a COPS user name and password? ................................ 7

Can a city or police department have multiple user names and passwords? .......................... 7

I forgot my password. What should I do? .............................................................................. 8

I am registered with COPS, but I never received a password. What should I do? ................. 8

If I have a question or problem, who should I contact? ......................................................... 8

i 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

What is the Federal Financial Report (SF-425)?

The Office of Management and Budget (OMB) has merged previous financial reporting

methods into one comprehensive financial reporting form to give recipients of grants and 

cooperative agreements a standard format for reporting the financial status of their awards. 

OMB has combined the Financial Status Report (FSR, or SF-269/SF-269A) and the Federal 

Cash Transactions Report (FCTR, or SF-272) into one Federal Financial Report (FFR, or 

SF-425). OMB has stated that the new form, the SF-425, will go into effect beginning with 

the first quarter reporting period of Fiscal Year 2010. 

With the implementation of the SF-425, reports will now be due within 30 days of quarter 

end. The SF-425 due dates are as follows: 

Reporting Quarter SF-425 Due Date

January 1 – March 31 April 30

April 1 – June 30 July 30

July 1 – September 30 October 30

October 1 – December 31 January 30

As before, when a grant expires and the Grantee submits a “Final Report,” the Final SF-425 

is due within 90 days of grant expiration. 

How do I complete my COPS SF-425?

The COPS Office has developed the “Helpful Hints Guide for Completing the Federal

Financial Report (SF-425),” which can be found at http://cops.usdoj.gov/Publications/SF425_HelpfulHints_2-4b.pdf. This guide offers a line-by-line description of the SF-425. 

This information can be found on the COPS Office website in the Grant Management 

Resources section. 

How do I submit my COPS SF-425?

The COPS Office SF-425 can be submitted using the COPS Office Online web-based 425 

system, which can be found at http://www.cops.usdoj.gov/Default.asp?Item=740. 

Grantees may populate, view, submit, and print their SF-425 reports through a secure 

Internet connection. This web-based system is similar to the previously used web-based

system for SF-269A; however, the Grantee will be required to submit cumulative 

information on the SF-425. Please see the Helpful Hints Guide for more information. 

Grantees are highly encouraged to submit the quarterly SF-425 online. Visit the COPS 

website at ,https://portal.cops.usdoj.gov and select the “Account Access” link in the upper 

right corner to login, complete, and submit reports online. 

In emergency situations the grantee can submit a signed copy of the completed SF-425 via 

fax to 202-616-4428 or mailed to the following address: 

2 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

U.S. Department of Justice 

Office of Community Oriented Policing Services

Federal Financial Reports (SF-425) Records Center 10E.1004 

145 N Street NE 

Washington, DC 20530 

Does my SF-425 submission require an electronic signature?

No electronic signature is required or used because the Grant Representative entering the 

data has been assigned a unique user name and password. The COPS Office Online Grant

Management application is a secure site.

However, for informational purposes, the Online Grant Management application does 

require the Name, Title, Telephone Number, and Email Address of the person responsible 

for filing the SF-425. 

Why are some fields blank/grayed out on the COPS Online Web-425?

Due to the nature of COPS Office grant programs, Grantees are not required to report some 

fields in the SF-425. Skip those fields that are not necessary and continue to those fields that

you are required to fill in. For a detailed list of which fields are mandatory and which fields

are not, please see the Helpful Hints Guide. 

Other fields are pre-populated with information previously reported or obtained from a 

Grantee’s award documentation. This information should match the Grantee’s records. 

Please verify this information is correct. Please note the information in the SF-425 will be

cumulative from the inception of the grant.

If any of the information is incorrect or fields are grayed out that you believe you are

required to report, please contact the COPS Office Response Center at 800-421-6770. 

Is there any new or different information to be reported on the SF-425?

Below is a brief summary of new or changed information on the SF-425. For a detailed

description of each of the fields in the SF-425, please see the Helpful Hints Guide. 

• All financial information on the form is now cumulative from the beginning date of the 

grant.

• Block 6–Final Report 

• The SF-425 web feature will default the Final Report block to “No,” indicating that

the submitted report is not Final. A Grantee will only fill in the “Yes” checkbox if

the submitted report is Final.

• “Final” will only be used when a Grantee has completed use of the funds awarded.

• Block 10i–Total Recipient Share Required

3 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

• This is the cumulative recipient share of the grant funds, based on local match

amounts agreed upon in the grant’s terms and conditions. 

• This amount will be pre-populated and calculated based on budget. 

• Block 10k–Remaining Recipient Share to be Provided

• This amount is the difference between Total Recipient Share Required and Recipient 

Share of Expenditures. 

• If Recipient Share of Expenditures exceeds Total Recipient Share Required, then this 

field will be zero.

• This amount will be calculated and pre-populated. 

• Block 12–Remarks

• This field is expanded to allow for more comment space.

• Grantees are requested to comment on any discrepancies or provide any explanations

of the amounts reported. 

How do I report cumulative amounts on my SF-425?

The SF-425 mainly differs from the SF-269A by requiring cumulative reporting of 

expenditures. Cumulative reporting provides a sum of expenditures for the life of the Grant.

To arrive at your cumulative total, add all expenses incurred to date.

In the example that follows, Block 10e–Federal Share of Expenditures and 10j–Recipient

Share of Expenditures continues to grow in each successive SF-425 to show the total 

amount of expenditures to date. If the Grantee finds that a reporting error has occurred, and 

in order to correct the SF-425 a deduction from either block is necessary, the Grantee is

required to make a notation in Block 12–Remarks. Please note that not all Grants will require

a Recipient share.

For example: 

For the reporting period 10/01/09 to 12/31/09, a Grantee has spent the following: 

• Federal Share: $28,358.00 

Recipient Share (Local Match): $7,098.50 

For the reporting period 01/01/10 to 03/31/10, a Grantee has spent the following: 

• Federal Share: $14,042.00 

• Recipient Share (Local Match): $7,401.50 

The below replication of the SF-425, Section 10, shows how to report a cumulative total for

both reporting periods. Additional reporting period expenditures will be added to the current

total.

4 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

SF-425: Reporting Period Ending December 31, 2009 

Federal Expenditures and Unobligated Balance:

10d. Total Federal funds authorized $250,000.00

10e. Federal share of expenditures $28,358.00

10f. Federal share of unliquidated obligations $0.00

10g. Total Federal Share (sum lines e & f) $28,358.00

10h. Unobligated balance of Federal funds (line d minus g) $221,642.00

Recipient Share:

10i. Total recipient share required: $62,500.00

10j. Recipient share of expenditures $7,098.50

10k. Remaining Recipient share to be provided (line i minus j) $55,401.50

SF-425: Reporting Period Ending March 31, 2010 

Federal Expenditures and Unobligated Balance:

10d. Total Federal funds authorized $250,000.00

10e. Federal share of expenditures $42,400.00

10f. Federal share of unliquidated obligations $0.00

10g. Total Federal Share (sum lines e & f) $42,400.00

10h. Unobligated balance of Federal funds (line d minus g) $207,600.00

Recipient Share:

10i. Total recipient share required: $62,500.00

10j. Recipient share of expenditures $14,500.00

10k. Remaining Recipient share to be provided (line i minus j) $48,000.00

Will I be able to see my prior quarter SF-269A forms, and SF-425 forms?

Yes. These forms will be available to Grantees in the same manner in which they have been 

previously provided. When a Grantee logs into Web-425 and enters a Grant Number, all 

previously submitted quarterly reports (both SF-269A and SF-425) will be available in web 

form and can be printed for record-keeping. 

Grantees will be able to view and modify their most recent SF-425 submission; however, all 

reports prior to this will be available as read-only. 

Must I submit an SF-425 every quarter? Are there any exceptions?

Grantees are required to submit an SF-425 every quarter once a project has begun. For 

example, if you have recently been awarded a grant, have expensed funds, or have drawn 

down or intend to draw down those funds, you must submit an SF-425 for every quarter 

going forward. 

5 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

If you have already submitted an SF-425 (or, in prior quarters, an SF-269A), then you must 

continue to report on a quarterly basis, even if no further funds have been expended, until 

you file a Final Report indicating you have completed the use of your grant.

How many forms must I submit?

The COPS Office requires Grantees to submit one SF-425 per Grant Number. The COPS

Office will not be accepting the SF-425A form for multiple awards.

What happens if I fail to submit my SF-425 on time?

Grantees failing to submit an SF-425 in a timely manner (within 30 days of quarter end) are 

considered delinquent. Delinquent Grantees will have a hold placed on their account, and

the Grantee will not be able to draw down the funds. 

When a Grantee submits all delinquent SF-425s and they are up to date, the hold will be 

removed and the Grantee can use GPRS (https://grants.ojp.usdoj.gov/gprs/login) to draw 

down funds once again. 

I forgot to submit last quarter’s SF-425 (or a prior period’s SF-269A), and it is

already time to submit the next quarter’s report. What do I do?

Once an SF-425 (or a prior period’s SF-269A) has been submitted, a Grantee is required to

continue reporting on a quarterly basis. If a Grantee does not submit an SF-425 within 30 

days of the quarter end, they are considered delinquent. Once a Grantee is delinquent, a hold 

will be placed on their account, and the Grantee will not be able to draw down the funds. 

In order to become compliant and draw down funds, a Grantee must report for every 

delinquent quarter, up to the most current reporting period. In special cases, the Financial 

Officer will allow Grantees to submit one cumulative report for all missed quarters.

Example: 

The current reporting period is for the quarter ending 09/30/09, and the grant is not yet 

expired. The Grantee’s last quarterly report was submitted for the quarter ending on 

12/31/08. The Grantee must submit individual quarterly reports for the reporting periods 

ending: 

• 03/31/09 

• 06/30/09 

• 09/30/09 

The Grantee should report expenses in the appropriate quarter in which they were incurred 

and carry the cumulative totals forward to the next reporting quarter.

6 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Can I adjust my previously submitted SF-425 (or, in prior periods, SF269A)?

Adjustments to an SF-425 (or SF-269A) can only be made to the most recent report in the 

current quarter. For example, if the most recently submitted report is 09/30/09, a Grantee 

can adjust this report until 12/31/09. After 12/31/09, if an adjustment is necessary, a Grantee 

should use the current SF-425 to reflect the appropriate expenditures. The Grantee is 

required to remark in Block 12–Remarks denoting the revision and the reason.

Example: 

If the quarter has passed, the appropriate way to adjust expenditures is as follows: 

09/30/09 SF-269A 

• Federal Share Cumulative Amount: $100,000 

• Recipient Share (Local Match) Cumulative Amount: $25,000 

On 01/05/10, Grantee determines that, in actuality, only $90,000 Federal Share and $23,000 

Recipient Share should have been reported on the 09/30/09 SF-269A. The Grantee is unable 

to adjust the 09/30/09 SF-269A at this time. Also, the Grantee determines that $4,000 

Federal Share and $1,000 Recipient Share have been expended for the 10/01/09-12/31/09 

reporting period. 

12/31/09 SF-425 

• Federal Share Cumulative Amount: $94,000 ($90,000 + $4,000) 

• Recipient Share (Local Match) Cumulative Amount: $24,000 ($23,000 + $1,000) 

• Block 12–Remarks: Adjustment for 12/31/09 SF-425 to reflect actual expenditures 

for 09/30/09 and 12/31/09. 

This is my first grant. How do I get a COPS user name and password?

If you are a new COPS Office Grantee and do not have a user name and password, you must 

first register with COPS Office Online. To do so, visit the COPS Office Online Grant 

Management Login page (https://portal.cops.usdoj.gov/), click the "Register" button located 

in the lower left corner of the screen and complete the COPS Registration Request Form. 

User Names and passwords are assigned after registration is complete.

Can a city or police department have multiple user names and passwords?

Only one user name and password is authorized per organization. If you require assistance 

in changing your user name or password, contact the COPS Office Response Center at 800-

421-6770 between 9:00 AM and 5:00 PM Eastern Standard Time. You may also email your

issue to AskCopsRC@usdoj.gov. 

7 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

I forgot my password. What should I do?

On the COPS Office Online Grant Management Login page (https://portal.cops.usdoj.gov/), 

click on the "Forgot Your Password?" hyperlink located in the lower left corner of the 

screen. In the prompt that appears, enter your user name and click the "Find My Hint" 

button. If still unable to remember your password, please call the COPS Office Response 

Center at 800-421-6770 between 9:00 AM and 5:00 PM Eastern Standard Time. You may 

also email your issue to AskCopsRC@usdoj.gov. 

I am registered with COPS, but I never received a password. What should I do?

All Grantees are sent user names and passwords in the mail. The letters are addressed to the 

agency’s law enforcement executive, which is usually the chief of police. If this letter was 

not received or if it was lost, please contact the COPS Office Response Center at 800-421-

6770 between 9:00 AM and 5:00 PM Eastern Standard Time.

If I have a question or problem, who should I contact? 

For problems relating to reporting, grant extensions, etc., Grantees should contact the COPS

Office Response Center at 800-421-6770 between 9:00 AM and 5:00 PM Eastern Standard 

Time. The COPS Office Response Center can refer Grantees to the appropriate department 

or troubleshoot the issue. You may also email your issue to AskCopsRC@usdoj.gov. 

8 
Department of Justice Office of

Community Oriented Policing Services

(COPS Office)

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425) 

COPS Finance • May 9, 2013
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Table of Contents

I. What is the Federal Financial Report (SF-425)? .............................. 2

II. When and How to Submit the SF-425 ................................................ 3

III. How Many SF-425s to Submit ............................................................ 7

IV. Where to File the SF-425 ..................................................................... 8

V. Where to Get Help................................................................................ 8

VI. Step-by-Step Procedures for Completing the SF-425....................... 9

VII. Glossary............................................................................................... 17

i 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Purpose: 

The purpose of this guide is to assist recipients of grant awards from the Department of Justice

Office of Community Oriented Policing Services (COPS Office) with the reporting and

accounting of their financial expenditures. It provides essential information for facilitating the 

completion and submission of the mandatory quarterly Federal Financial Report (FFR) on 

Standard Form 425 (SF-425). 

I. What is the Federal Financial Report (SF-425)?

The Office of Management and Budget (OMB) merged previous financial reporting methods 

into one comprehensive financial reporting form to give recipients of grants and cooperative 

agreements a standard format for reporting the financial status of their awards. OMB combined 

the Financial Status Report (FSR, or SF-269/SF-269A) and the Federal Cash Transactions 

Report (FCTR, or SF-272) into one Federal Financial Report (FFR, or SF-425). In so doing, 

OMB stated that the new form, the SF-425, will go into effect beginning with the first quarter 

reporting period of Fiscal Year 2010. 

Recipients of federal funds under COPS Office grant programs (Grantees) are required to 

submit quarterly Federal Financial Reports (SF-425). The SF-425 is a standard form that 

Grantees must use to report cumulative expenses (calculated by adding all expenses from the 

beginning of the grant to date) incurred under each Grant Number. These expenses can be 

categorized as cash disbursed or as expenses incurred but not yet paid (Accounts Payable). 

When a recipient share is required, expenses incurred are further divided into federal share and 

recipient share (local matching contributions). A Grantee should refer to the award 

documentation to review federal and recipient share information. 

2 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

II. When and How to Submit the SF-425

Ongoing reporting. Upon project/grant inception, Grantees are required to submit one SF-425 

per quarter for each Grant Number. Grantees who do not submit SF-425s by the due date will 

be unable to draw down funds. 

Under current regulations, SF-425s for COPS Grants must be submitted every quarter and no 

later than 30 days after the last day of each reporting quarter, as detailed below. 

Reporting Quarter SF-425 Due Date 

January 1–March 31 April 30 

April 1–June 30 July 30 

July 1–September 30 October 30 

October 1–December 31 January 30 

Cumulative reporting. The SF-425 mainly differs from the SF-269A by requiring cumulative 

reporting of expenditures. Cumulative reporting provides a sum of expenditures for the life of 

the Grant. To arrive at your cumulative total, add all expenses incurred to date. 

In the example that follows, Block 10e–Federal Share of Expenditures and 10j–Recipient Share 

of Expenditures continues to grow in each successive SF-425 to show the total amount of 

expenditures to date. If the Grantee finds that a reporting error has occurred, and in order to

correct the SF-425 a deduction from either block is necessary, the Grantee is required to make a 

notation in Block 12–Remarks. Please note that not all Grants will require a Recipient share.

For example:

For the reporting period 10/01/09 to 12/31/09, a Grantee has spent the following: 

• Federal share: $28,358.00

• Recipient share (local match): $7,098.50

For the reporting period 01/01/10 to 03/31/10, a Grantee has spent the following: 

• Federal share: $14,042.00

• Recipient share (local match): $7,401.50

The below replication of the SF-425, Section 10, shows how to report a cumulative total for

both reporting periods. Additional reporting period expenditures will be added to the current

total.

3 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

SF-425: Reporting Period Ending December 31, 2009 

Federal Expenditures and Unobligated Balance:

10d. Total Federal funds authorized $250,000.00

10e. Federal share of expenditures $28,358.00

10f. Federal share of unliquidated obligations $0.00

10g. Total Federal Share (sum lines e & f) $28,358.00

10h. Unobligated balance of Federal funds (line d minus g) $221,642.00

Recipient Share:

10i. Total recipient share required: $62,500.00

10j. Recipient share of expenditures $7,098.50

10k. Remaining Recipient share to be provided (line i minus j) $55,401.50

SF-425: Reporting Period Ending March 31, 2010 

Federal Expenditures and Unobligated Balance:

10d. Total Federal funds authorized $250,000.00

10e. Federal share of expenditures $42,400.00

10f. Federal share of unliquidated obligations $0.00

10g. Total Federal Share (sum lines e & f) $42,400.00

10h. Unobligated balance of Federal funds (line d minus g) $207,600.00

Recipient Share:

10i. Total recipient share required: $62,500.00

10j. Recipient share of expenditures $14,500.00

10k. Remaining Recipient share to be provided (line i minus j) $48,000.00

Reporting with no incurred expenses. A Grantee is required to submit an SF-425 for every 

quarter, regardless of whether expenses were incurred or not, once the project has begun. Even 

if expenses have not been incurred during the quarter, the Grantee must report the cumulative 

amount of expenses to date. If expenses have not yet been incurred during the life of the grant, 

the Grantee should report a zero cumulative total. Once a project has begun, a Grantee will 

need to submit the most recent SF-425 before accessing funds. Contact the COPS Response 

Center at 800-421-6770 for more information. 

Early submission of an SF-425. There are two scenarios in which a Grantee can submit an SF425 prior to the reporting period end date. 

• Final Report—A Final Report may be submitted no sooner than one quarter prior to

the reporting period end date. For example, if the reporting period end date is

December 31, 2009, a Grantee could submit the Final Report as early as October 1, 

2009. 

• Non-Final Report—A non-Final Report may be submitted no sooner than 10 business 

days (or 14 calendar days) prior to the reporting period end date. For example, if the 

reporting period end date is December 31, 2009, a Grantee could submit a non-Final 

Report as early as December 17, 2009. 

4 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Delinquent reporting. A Grantee is required to submit an SF-425 every quarter, even if the 

Grantee is delinquent in prior period reporting, once the project has begun or at least one report 

has been submitted. If the Grantee is delinquent in reporting on multiple quarters, the Grantee 

will be required to submit one SF-425 for each delinquent quarter. 

For example:

The current reporting period is for the quarter ending 09/30/09, and the grant is not yet 

expired. The Grantee’s last quarterly report was submitted for the quarter ending on 

12/31/08. The Grantee must submit individual quarterly reports for the reporting periods 

ending: 

• 03/31/09 

• 06/30/09 

• 09/30/09 

The Grantee should report expenses in the appropriate quarter in which they were incurred 

and carry the cumulative totals forward to the next reporting quarter. Please contact the

COPS Office Response Center at 800-421-6770 to discuss bringing SF-425 reporting up to 

date.

Adjustments to previously submitted SF-425s. Adjustments to an SF-425 can only be made

to the most recent report in the current quarter. For example, if the most recently submitted

report is 12/31/09, a Grantee can adjust this report until 01/31/10. After 01/31/10, if an 

adjustment is necessary, a Grantee should use the current SF-425 to reflect the appropriate 

expenditures. The Grantee is required to remark in Block 12–Remarks denoting the revision and 

the reason.

For example:

If the quarter has passed, the appropriate way to adjust expenditures is as follows: 

12/31/09 SF-425 

• Federal Share Cumulative Amount: $100,000 

• Recipient Share (Local Match) Cumulative Amount: $25,000 

On 04/05/10, Grantee determines that, in actuality, only $90,000 Federal Share and$23,000 

Local Share should have been reported on the 12/31/09 SF-425. The Grantee is unable to

adjust the 12/31/09 SF-425 at this time. Also, the Grantee determines that $4,000 Federal 

Share and $1,000 Local Share have been expended for the 01/01/10–03/31/10 reporting 

period. 

03/31/10 SF-425 

• Federal Share Cumulative Amount: $94,000 ($90,000 + $4,000) 

• Recipient Share (Local Match) Cumulative Amount: $24,000 ($23,000 + $1,000) 

• Block 12–Remarks: “Adjustment for 03/31/10 SF-425 to reflect actual expenditures

for 12/31/09 and 03/31/10.” 

5 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Final SF-425 reporting by grantee. A Grantee is required to submit a Final SF-425 no later 

than 90 days after the Grantee has reported and expended its total allowable Federal Share for

the Grant Number, or after the expiration date of the award. Additionally, after the 90-day

period, the Grantee is no longer eligible to draw down funds. A Final SF-425 is indicated by 

checking “YES” in Block 6–Final Report in the Online Grants Management form. 

Please note that the quarterly reporting due date still applies. Therefore, if a Grant expires late 

in a reporting period, the Grantee will need to submit the Final SF-425 in accordance with the 

30-day due date. This Final SF-425 will be editable until 90 days after the Grant has expired.

For example:

Grant Expires On Final SF-425 Due On SF-425 Editable Until 

01/31/2013 04/30/2013 04/30/2013 

03/31/2013 04/30/2013 06/30/2013 

05/31/2013 07/30/2013 08/31/2013 

10/31/2013 01/30/2014 01/31/2014 

Final SF-425 reporting by COPS Office. The COPS Office reserves the right to update an

SF-425 to “Final” status if the Grantee fails to submit an SF-425 marked “Final” within 90 days

after grant period end date. At that time, the Grantee will forfeit the remaining eligible balance.

The Grantee is still required to meet the 30-day reporting requirement. 

Final drawdown of funds. Grantees are required to submit a Final SF-425 and draw down

funds for allowable costs incurred within 90 days after the grant period end date. If remaining

funds are not drawn down within 90 days after the grant period end date, the Grantee will

forfeit the remaining eligible balance. The Grantee is still required to report those funds on the 

Final SF-425. 

6 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

III. How Many SF-425s to Submit

A Grantee must submit one SF-425 per Grant Number every quarter. The COPS Office will not

accept Federal Financial Report Attachments (SF-425As). 

7 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

IV. Where to File the SF-425

Grantees are highly encouraged to submit the quarterly 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 log in and complete and submit reports online. 

In emergency situations, the grantee can submit a signed copy of the completed SF-425 via fax 

to 202-616-4428 or by mail to the following address: 

U.S. Department of Justice 

Office of Community Oriented Policing Services

Federal Financial Reports (SF-425) Records Center 10E.1004 

145 N Street NE 

Washington, DC 20530 

V. Where to Get Help

The SF-425 form and instructions are on the COPS Office website at 

www.cops.usdoj.gov/Default.asp?Item=740 or obtainable by calling the COPS Office 

Response Center at 1.800.421.6770. 

8 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

VI. Step-by-Step Procedures for Completing the SF-425

Block 1: Federal Agency MANDATORY

• For COPS Office Grant Programs, this field will pre-populate to read “U.S. Department

of Justice Office of Community Oriented Policing Services” and be a read-only field. 

Block 2: Federal Grant Number MANDATORY

• This field will pre-populate with the alphanumeric Grant Number cited on your Award 

Document. Verify this Grant Number is correct.

• Grantees will complete one SF-425 for each Grant Number. 

Block 3: Recipient Organization MANDATORY

• This field will pre-populate with the Grantee Organization’s Legal Name and Address 

and should match the name and address on the award document. Verify this information 

is correct.

Block 4a: DUNS Number MANDATORY

• This field will pre-populate with the Grantee Organization’s Data Universal

Numbering System (DUNS) number or Central Contract Registration extended

DUNS number. Verify this information is correct.

Block 4b: EIN MANDATORY

• This field will pre-populate with the Grantee Organization’s Employer Identification

Number (EIN). Verify this information is correct.

Block 5: Recipient Account Number OPTIONAL

• This field will pre-populate with the Grantee Organization’s Originating Agency

Identifier (ORI) Number. Verify this information is correct.

9 
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Block 6: Final Report MANDATORY

• Mark the appropriate box indicating “No” if the SF-425 is a Quarterly Report or “Yes” if 

the SF-425 is a Final Report.

• This field should always be checked “No” until the Grantee is ready to submit the Final 

Report. 

• The Final SF-425 is due 90 days after the Grantee has reported all federal and, where

applicable, local recipient share expenses for all awards issued under the same Grant

Number or after the grant period end date of the last award. A Grantee may elect to

choose “Yes” to indicate a Final Report even if all funds are not drawn down. 

Additionally, after the 90-day period, the Grantee is no longer eligible to draw down 

funds. 

• The COPS Office reserves the right to update an SF-425 to a “Final” Status if the Grantee

fails to submit the SF-425 marked as “Final” in Block 6–Final Report within 90 days after

the grant period end date. At that time, the Grantee will forfeit the remaining eligible 

balance.

• Note: If a Grantee is using Accrual Basis of Accounting and submits a Final SF- 425, 

Block 10f–Federal Share of Unliquidated Obligations will automatically populate with 

“$0.00” since accruals are not acceptable for Final reports.

Block 7: Basis of Accounting MANDATORY

• Mark the appropriate box to specify whether a cash or accrual basis was used for

recording financial transactions related to the award.

• Cash Basis of Accounting refers to the accounting method in which expenses are 

recorded when they are paid.

o If the Grantee uses Cash Basis of Accounting, the Grantee will not complete 

Block 10f–Federal Share of Unliquidated Obligations. 

• Accrual Basis of Accounting refers to the accounting method in which expenses are 

recorded when they are incurred.

o If the Grantee uses Accrual Basis of Accounting, the Grantee will report 

Accounts Payable in Block 10f–Federal Share of Unliquidated Obligations.

10
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Block 8: Project/Grant Period (From/To) MANDATORY

• This field will pre-populate with the time period covered by the Grant Number. Please be 

aware: If the grant is expired and the SF-425 is 90 days or more past due, a Grantee will 

be unable to create a new SF-425. Please contact the COPS Office Response Center at 

800-421-6770 to file or revise a Final SF-425. 

Block 9: Reporting Period End Date MANDATORY

• Verify the ending date of the reporting period. The only appropriate dates are the 

following (calendar quarter): 

o 03/31/YEAR 

o 06/30/YEAR 

o 09/30/YEAR 

o 12/31/YEAR 

• Once the project has begun, the Grantee is required to report quarterly and may be 

required to file multiple reports for missed quarters in order to become compliant. 

Block 10: Transactions MANDATORY

• Enter CUMULATIVE AMOUNTS from the date of the inception of the award through 

the end date of the reporting period specified in Block 9–Reporting Period End Date. 

Cumulative amount is calculated by adding all expenses incurred to date, including all 

previously reported expenses.

• Use Block 12–Remarks to provide explanations necessary to provide further detail about 

information listed in this section.

11
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Federal Cash:

Block 10a: Cash Receipts NOT APPLICABLE

• Do not enter any information in this field. The COPS Office does not require a 

Grantee to report this information. This field may be used for Administrative

purposes by the COPS Office. 

Block 10b: Cash Disbursements NOT APPLICABLE

• Do not enter any information in this field. The COPS Office does not require a

Grantee to report this information. This field may be used for Administrative

purposes by the COPS Office. 

Block 10c: Cash on Hand NOT APPLICABLE

• Do not enter any information in this field. The COPS Office does not require a

Grantee to report this information. This field may be used for Administrative

purposes by the COPS Office. 

Federal Expenditures and Unobligated Balance:

Block 10d: Total Federal Funds Authorized MANDATORY

• This field will pre-populate with the appropriate amount of Federal funds authorized 

as of the reporting period end date. This information can also be found on the Award 

Documentation. Verify this information is correct.

• This number should include all accepted original awards.

Block 10e: Federal Share of Expenditures MANDATORY

• Enter the CUMULATIVE AMOUNT of Federal fund expenditures. The cumulative

amount is calculated by adding all expenses incurred to date (10e = Prior period’s 10e 

+ current period’s incurred expenditures). 

o The cumulative amount includes all Federal Share of Expenditures for the life of 

the grant.

o The web form SF-425 includes a brief note with the previously reported

cumulative amount. If this is the Grantee’s first report, this number will be $0.00.

• Cash Basis of Accounting: For reports prepared on a Cash Basis, expenditures are 

the sum of 

o cash disbursements for direct charges for property and services;

o the amount of indirect expense charged;

o the value of third-party, in-kind contributions applied; 

o the amount of cash advance payments and payments made to sub- recipients.

• Accrual Basis of Accounting: For reports prepared on an Accrual Basis,

expenditures are the sum of 

o cash disbursements for direct charges for property and services;

o the amount of indirect expense incurred as approved as an allowable cost under 

the approved budget; 

o the value of in-kind contributions applied;

o the net increase or decrease in the amounts owed by the recipient for the 

following: 

1. Goods and other property received

12
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

2. Services performed by employees, contractors, sub-recipients and other 

payees

3. Programs for which no current services or performance are required

Block 10f: Federal Share of Unliquidated Obligations MANDATORY

• This field is only available to those Grantees reporting based on Accruals.

• Cash Basis of Accounting: For reports prepared on the Cash Basis, do not enter any 

information here. 

• Accrual Basis of Accounting: For reports prepared on an Accrual Basis, enter the 

Federal share of unliquidated obligations or expenses incurred but not yet paid, over 

the life of the grant.

o Obligations can include direct and indirect expenses incurred but not yet paid, 

including amounts due to sub-recipients and contractors.

o Do not include any amount that has been previously reported in Block 10e–

Federal Share of Expenditures. 

o Do not include any amount for a future commitment of funds (such as a longterm contract) for which an obligation or expense has not been incurred. 

o Note: If a Grantee is using Accrual Basis of Accounting and submits a Final SF425, Block 10f–Federal Share of Unliquidated Obligations will automatically

populate with “$0.00” since accruals are not acceptable for Final reports.

Block 10g: Total Federal Share MANDATORY

• This field will pre-populate with the calculated sum of Blocks 10e–Federal Share of 

Expenditures and 10f–Federal Share of Unliquidated Obligations. Verify this 

information is correct.

Block 10h: Unobligated Balance of Federal Funds MANDATORY

• This field will pre-populate with the calculated difference of Blocks 10d– Total 

Federal Funds Authorized and 10g–Total Federal Share, based on prior period

submissions. Upon reporting the current information, this block will re-calculate to 

include the updated information. Verify this information is correct.

13
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Recipient Share:

Block 10i: Total Recipient Share Required MANDATORY

• This field will pre-populate with the calculated Minimum Required Recipient Share

based on original budgeted local share. Verify this information is correct.

o Please note that this calculated amount is based on the ORIGINAL grant amount, 

and may increase or decrease given a particular Grantee’s spending.

o Please refer to your Award Document for verification of the amount.

• The required recipient share should include all matching and cost sharing provided by 

recipients and third-party providers to meet the level required.

• 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

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

Block 10j: Recipient Share of Expenditures MANDATORY

• Enter the CUMULATIVE AMOUNT of the recipient share of actual cash

disbursements or outlays (less any rebates, refunds, or other credits) including 

payments to sub-recipients and contractors. Cumulative amount is calculated by 

adding all expenses incurred to date (10j = prior period’s 10j + current period’s 

recipient share of expenditures).

o This cumulative amount will include all Recipient Share of Expenditures for the 

life of the grant.

o The web form SF-425 includes a brief note with the previously reported

cumulative amount. If this is the Grantee’s first report, this number will be 

“$0.00.” 

• This amount may include the value of allowable third-party in-kind contributions and

the recipient share of program income used to finance the non-Federal share of the 

project or program. 

Block 10k: Remaining Recipient Share to be Provided MANDATORY

• This field will pre-populate with the calculated remaining recipient share. Verify this 

information is correct.

• If this field calculates to “$0.00.” this indicates that the Grantee has met the Budgeted

Minimum Required Recipient Share based on program percentage, as indicated in the 

award documents.

• In order to capture all information regarding a Grantee’s expenditures, please

continue to enter further expenditures in Block 10j–Recipient Share of Expenditures 

even if Block 10k–remaining Recipient Share to be Provided is “$0.00.” 

Program Income:

Block 10l: Total Federal Program Income Earned NOT APPLICABLE

• Do not enter any information in this field. The COPS Office does not require a

Grantee to report this information. This field may be used for Administrative

purposes by the COPS Office. 

14
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Block 10m: Program Income Expended in Accordance with the Deduction 

Alternative NOT APPLICABLE

• Do not enter any information in this field. The COPS Office does not require a

Grantee to report this information. This field may be used for Administrative

purposes by the COPS Office. 

Block 10n: Program Income Expended in Accordance with the Addition

Alternative NOT APPLICABLE

• Do not enter any information in this field. The COPS Office does not require a

Grantee to report this information. This field may be used for Administrative

purposes by the COPS Office. 

Block 10o: Unexpended Program Income NOT APPLICABLE

• Do not enter any information in this field. The COPS Office does not require a

Grantee to report this information. This field may be used for Administrative

purposes by the COPS Office. 

Block 11: Indirect Expense IF APPLICABLE

• Only certain Grantees are eligible to report this information. If a Grantee should be 

reporting this information and Block 11–Indirect Expense is unavailable, please contact 

the COPS Response Center at 800-421-6770. 

• Enter CUMULATIVE AMOUNTS from the date of the inception of the award through 

the end date of the reporting period specified in Block 9–Reporting Period End Date. 

Cumulative amount is calculated by adding all expenses incurred to date. 

• Use the multiple rows to indicate separate types and rates.

• Use Block 12–Remarks to provide explanations necessary to provide further detail about 

information listed in this section.

Block 11a: Type

• The Grantee should state whether indirect cost rate(s) is (are) Provisional, 

Predetermined, Final, or Fixed.

Block 11b: Rate

• Enter the indirect cost rate(s) in effect during the reporting period. 

Block 11c: Period From; Period To

• Enter the beginning and ending effective dates for the rate(s).

Block 11d: Base

• Enter the amount of the base against which the rate(s) was (were) applied. 

Block 11e: Amount Charged

• This field will pre-populate a calculation indicating the amount of indirect costs

charged during the time period specified (11b * 11d). Verify this information is 

correct.

Block 11f: Federal Share

• Enter the Federal Share of the amount listed in Block 11e–Amount Charged.

Block 11g: Totals

• This field will pre-populate a calculation indicating the summed amounts of Blocks 

11d–Base, 11e–Amount Charged, and 11f–Federal Share.

15
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Block 12: Remarks

• Use Block 12–Remarks to provide explanations necessary to provide further detail about 

information listed in this report, specifically Block 10–Transactions. 

• Use Block 12 – Remarks to provide an explanation why a grantee is delinquent in 

submitting the SF-425. 

Block 13: Certification MANDATORY

• The Certifying Official is the individual who has the knowledge and authority to certify

that the figures reported on the SF-425 are accurate and complete. This individual may be 

the police chief, sheriff, certified public accountant (CPA), accountant or other person 

designated by the Grantee’s organization. 

Block 13a: Name and Title of Authorized Certifying Official

• Type or print the certifying official’s name and title.

Block 13b: Signature of Authorized Certifying Official

• The authorized certifying official must sign here.

Block 13c: Telephone

• Enter the telephone number (including area code and extension) for the individual 

listed in Block 13a–Name and Title of Authorized Certifying Official. 

Block 13d: Email Address

• Enter the email address of the individual listed in Block 13a–Name and Title of 

Authorized Certifying Official.

Block 13e: Date Report Submitted

• Enter the date the SF-425 is submitted to the Federal agency using the month, day, 

and year format.

Block 14: Agency Use Only NOT APPLICABLE

• This section reserved for Federal agency use only. Do not write in this block. 

16
U.S. Department of Justice

Office of Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

VII. Glossary.

accrual basis of accounting. Expenses are recorded in the period in which they are incurred,

rather than when they are paid. 

cash basis of accounting. Expenses are recorded in the period in which they are paid.

COPS Office. The Office of Community Oriented Policing Services (COPS Office) is the 

grantor agency for the Grantee’s COPS Office grants. The COPS Office is directly responsible 

for programmatically administering and monitoring the grant for the entire grant period. 

Federal Financial Report. The Federal Financial Report (FFR) is also known as Standard 

Form 425 (SF-425). The COPS Office will not be accepting the Federal Financial Report 

Attachment (SF-425A). 

The Office of Management and Budget (OMB) has merged previous financial reporting 

methods into one comprehensive financial reporting form to give recipients of grants and 

cooperative agreements a standard format for reporting the financial status of their awards. 

OMB has combined the Financial Status Report (FSR, or SF-269/SF-269A) and the Federal 

Cash Transactions Report (FCTR, or SF-272) into one Federal Financial Report (FFR, or SF425). OMB has stated that the new form, the SF-425, will go into effect beginning with 

reporting the first quarter of Fiscal Year 2010. 

Federal share contributions. The amount of Federal funds a Grantee can draw down to 

reimburse allowable expenses incurred during the grant period. The allowable Federal share 

may not always equal the maximum Federal share.

grant number. This number uniquely identifies each grant (e.g., 95CFWX0000 or 

2000SHWX0000). An SF-425 will be required for EACH Grant Number. 

matching funds. Certain COPS Office grant programs require Grantees to contribute a local 

match toward allowable costs of the program, project, or activity funded under the award. Any 

required local match can be found on the Financial Clearance Memorandum for the specific 

award.

17
OFFICE FOR CIVIL RIGHTS

OFFICE OF JUSTICE PROGRAMS

U.S. DEPARTMENT OF JUSTICE

810 7th Street, NW

Washington, DC 20531 

Tel: (202) 307-0690 

TTY: (202) 307-2027 

E-mail: askOCR@usdoj.gov

Website: www.ojp.usdoj.gov/ocr

MEMORANDUM

TO: COPS Grant Recipients

FROM: Michael L. Alston

Director, Office for Civil Rights, Office of Justice Programs

DATE: 

RE: Federal Civil Rights Statutes and Regulations

Congratulations on your recent award. In establishing financial assistance programs, 

Congress linked the receipt of federal funding to compliance with federal civil rights 

laws. The Office for Civil Rights (OCR), Office of Justice Programs (OJP), U.S. 

Department of Justice (DOJ) is responsible for ensuring that recipients of financial 

assistance from the OJP, the Office of Community Oriented Policing Services (COPS

Office), and the Office on Violence Against Women (OVW) comply with the applicable 

federal civil rights laws. We at the OCR are available to help you and your organization 

meet the civil rights requirements that come with DOJ funding. 

Ensuring Access to Federally Assisted Programs

Federal laws that apply to recipients of financial assistance from the DOJ prohibit 

discrimination on the basis of race, color, national origin, religion, sex, or disability in 

funded programs or activities, not only in employment but also in the delivery of services 

or benefits. A federal law also prohibits recipients from discriminating on the basis of age 

in the delivery of services or benefits.

Enforcing Civil Rights Laws 

All recipients of federal financial assistance, regardless of the particular funding source, 

the amount of the grant award, or the number of employees in the workforce, are subject 

to prohibitions against unlawful discrimination. Accordingly, the OCR investigates 

recipients that are the subject of discrimination complaints from both individuals and 

groups. In addition, based on regulatory criteria, the OCR selects a number of recipients 

each year for compliance reviews, audits that require recipients to submit data showing 
that they are providing services equitably to all segments of their service population and 

that their employment practices meet equal opportunity standards. 

Providing Services to Limited English Proficiency (LEP) Individuals

In accordance with DOJ guidance pertaining to Title VI of the Civil Rights Act of 1964, 

42 U.S.C. § 2000d, recipients of federal financial assistance must take reasonable steps to 

provide meaningful access to their programs and activities for persons with limited 

English proficiency (LEP). See U.S. Department of Justice, Guidance to Federal 

Financial Assistance Recipients Regarding Title VI Prohibition Against National Origin 

Discrimination Affecting Limited English Proficient Persons, 67 Fed. Reg. 41,455 

(2002). For more information on the civil rights responsibilities that recipients have in 

providing language services to LEP individuals, please see the website 

http://www.lep.gov. 

Ensuring the Equal Treatment of Faith-Based Organizations and Safeguarding 

Constitutional Protections Related to Religion 

The DOJ regulation Equal Treatment for Faith-Based Organizations, 28 C.F.R. pt. 38, 

prohibits all recipient organizations, whether they are law enforcement agencies, 

governmental agencies, educational institutions, houses of worship, or faith-based 

organizations, from using financial assistance from the DOJ to fund inherently (or 

explicitly) religious activities. Inherently religious activities include worship, religious 

instruction, or proselytization. While funded organizations may engage in non-funded 

inherently religious activities (e.g., prayer), they must hold them separately from the 

program funded by the DOJ, and recipients cannot compel beneficiaries to participate in 

them. The Equal Treatment Regulation also makes clear that organizations participating 

in programs funded by the DOJ are not permitted to discriminate in the provision of 

services on the basis of a beneficiary's religion. For more information on the regulation, 

please see the OCR's website at http://www.ojp.usdoj.gov/about/ocr/equal_fbo.htm. 

The Omnibus Crime Control and Safe Streets Act (Safe Streets Act) of 1968, as 

amended, 42 U.S.C. § 3789d(c), as well as other DOJ program statutes, prohibits 

discrimination based on religion in employment. A funded faith-based organization may 

under certain circumstances request an exemption to hire co-religionists; the DOJ will 

consider such requests on a case-by-case basis. Please consult with the OCR if you have 

any questions related to a religious preference in hiring.

Using Arrest and Conviction Records in Making Employment Decisions

The OCR issued an advisory document for recipients on the proper use of arrest and 

conviction records in making hiring decisions. See Advisory for Recipients of Financial 

Assistance from the U.S. Department of Justice on the U.S. Equal Employment 

Opportunity Commission’s Enforcement Guidance: Consideration of Arrest and 

Conviction Records in Employment Decisions Under Title VII of the Civil Rights Act of 

1964 (June 2013), available at 

http://www.ojp.usdoj.gov//about/ocr/pdfs/UseofConviction_Advisory.pdf. Recipients 

should be mindful that the misuse of arrest or conviction records to screen either 

applicants for employment or employees for retention or promotion may have a disparate 

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impact based on race or national origin, resulting in unlawful employment discrimination.

In light of the Advisory, recipients should consult local counsel in reviewing their 

employment practices. If warranted, recipients should also incorporate an analysis of the 

use of arrest and conviction records in their Equal Employment Opportunity Plans 

(EEOPs) (see below).

Complying with the Safe Streets Act

An organization that is a recipient of financial assistance subject to the nondiscrimination 

provisions of the Safe Streets Act must meet two obligations: (1) complying with the 

federal regulation pertaining to the development of an EEOP (see 28 C.F.R. pt. 42, subpt. 

E) and (2) submitting to the OCR findings of discrimination (see 28 C.F.R. §§ 42.204(c), 

.205(c)(5)). 

Meeting the EEOP Requirement

If your organization has less than fifty employees or receives an award of less than 

$25,000 or is a nonprofit organization, a medical institution, an educational institution, or 

an Indian tribe, then it is exempt from the EEOP requirement. To claim the exemption, 

your organization must complete and submit Section A of the Certification Form, which 

is available online at http://www.ojp.usdoj.gov/about/ocr/pdfs/cert.pdf.

If your organization is a government agency or private business and receives an award of 

$25,000 or more, but less than $500,000, and has fifty or more employees (counting both 

full- and part-time employees but excluding political appointees), then it must prepare a 

Utilization Report (formerly called an EEOP Short Form), but it does not need to submit 

the report to the OCR for review. Instead, your organization must maintain the Utilization 

Report on file and make it available for review on request. In addition, your organization 

must complete Section B of the Certification Form and return it to the OCR. The 

Certification Form is available at http://www.ojp.usdoj.gov/about/ocr/pdfs/cert.pdf.

If your organization is a government agency or private business and has received an 

award for $500,000 or more and has fifty or more employees (counting both full- and 

part-time employees but excluding political appointees), then it must prepare a Utilization 

Report (formerly called an EEOP Short Form) and submit it to the OCR for review 

within sixty days from the date of this letter. For assistance in developing a Utilization 

Report, please consult the OCR's website at 

http://www.ojp.usdoj.gov/about/ocr/eeop.htm. In addition, your organization must

complete Section C of the Certification Form and return it to the OCR. The Certification 

Form is available at http://www.ojp.usdoj.gov/about/ocr/pdfs/cert.pdf. 

To comply with the EEOP requirements, you may request technical assistance from an 

EEOP specialist at the OCR by telephone at (202) 307-0690, by TTY at (202) 307-2027, 

or by e-mail at EEOsubmisson@usdoj.gov.

Meeting the Requirement to Submit Findings of Discrimination

If, in the three years prior to the date of the grant award, your organization has received 

an adverse finding of discrimination based on race, color, national origin, religion, or sex

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after a due-process hearing from a state or federal court or from a state or federal 

administrative agency, your organization must send a copy of the finding to the OCR.

If the OCR can assist you in any way in fulfilling your organization’s civil rights 

responsibilities as a recipient of federal financial assistance, please contact us.

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