Department of Justice 

Office of Community Oriented 

Policing Services 

Frequently Asked Questions about the

Federal Financial Report (SF-425)
 

August 2011 
U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

Federal Financial Report Frequently Asked Questions 

What is the Federal Financial Report (SF-425)? ......................................................................1
 

How do I complete my COPS Office SF-425? .............................................................................1
 

How do I submit my COPS Office SF-425? .................................................................................1
 

Does my SF-425 submission require an electronic signature? ............................................... 2
 

Why are some fields blank/grayed out on the COPS Office Online Web-425? ................... 2
 

Is there any new or different information to be reported on the SF-425? .............................. 2
 

How do I report cumulative amounts on my SF-425? ...............................................................3
 

Will I be able to see my prior quarter SF-425 forms? ............................................................. 4
 

Must I submit an SF-425 every quarter? Are there any exceptions? ....................................4
 

How many forms must I submit? ................................................................................................... 5
 

What happens if I fail to submit my SF-425 on time?............................................................... 5
 

I forgot to submit last quarter’s SF-425, and it is already 

time to submit the next quarter’s report. What do I do? ..................................................5
 

This is my first grant. How do I get a COPS Office user name and password? .................... 6
 

Can a city or police department have multiple user names and passwords? ......................... 6
 

I forgot my password. What should I do? ................................................................................. 6
 

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

 ...................................................................................................................................................6
 

If I have a question or problem, who should I contact? ........................................................... 7
 

August 2011 i 
 

U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

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 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 

the first quarter reporting period of Fiscal Year 2010. 

The Office of Community Oriented Policing Services (the COPS Office) will implement 

the SF-425 for its current Grantees as of the reporting period October 1 through December 

31, 2009. 

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

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 

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

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 Office SF-425? 

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

Financial Report (SF-425)”, which can be found on 

http://www.cops.usdoj.gov/RIC/ResourceDetail.aspx?RID=545 or by clicking on the hyperlink 

above. 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 Office SF-425? 

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

425 system, which can be found on https://www.cops.usdoj.gov/ or by clicking on the 

hyperlink above. 

August 2011 1 
 

 

 

 

U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

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

Internet connection. The Grantee will be required to submit cumulative information on 

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

If unable to complete the SF-425 online, Grantees may fax submissions to 202.616.2913 

or 202.514.2852. Also, with the new form, quarterly reports will be due within 30 

days of calendar quarter end. For due dates, see the question “What is the Federal 

Financial Report (SF-425)?” 

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 Office Online Web425? 

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

report some fields in the SF-425. Skip those fields which are not necessary, and 

continue to those fields which 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 1.800.421.6770. 

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 

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

August 2011 2 
 

U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

indicating that the submitted report is not Final. A Grantee will only fill 

in the “Yes” checkbox if the submitted report is Final. 

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

awarded. 

 Block 10i–Total Recipient Share Required 

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

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

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

 Block 10k–Remaining Recipient Share to be Provided 

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

Recipient Share of Expenditures. 

o If Recipient Share of Expenditures exceeds Total Recipient Share 

Required, then this field will be zero. 

o This amount will be calculated and pre-populated.  Block 12–Remarks 

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

o Grantees are requested to comment on any discrepancies or provide any 

explanations of the amounts reported. 

o A comment is required if the expenditure is lower than the previous report. 

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

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 

August 2011 3 
 

 

U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

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. 

SF-425: Reporting Period Ending December 31, 2009 

Federal Expenditures and Unobligated Balance: 

10d. 

10e. 

10f. 

10g. 

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-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 the COPS Office On-Line 

Agency Portal/Account Access, the SF-425s can be accessed by choosing the 

“Applications” module and then selecting the black SF-425 icon. 

Grantees will have to enter the Grant Number and all previously submitted quarterly 

reports 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. 

August 2011 4 
 

 

 

U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

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, and/or have 

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

quarter going forward. 

If you have already submitted an SF-425 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. 

In some cases, one Grant Number may contain supplemental, renewal or modification 

awards. Grantees should report all supplemental, renewal, and modification information 

for that Grant Number in one report. 

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 and it is already time to submit the 

next quarter’s report. What do I do? 

Once an SF-425 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. If the Grantee is submitting for 

the first time there is no need to catch-up with the previous SF-425’s. In special cases, the 

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

quarters. 

Example: 

August 2011 5 
 

 

 

 

 

 

 

 

 

U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

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. 

This is my first grant. How do I get a COPS Office 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 the COPS Office Online. To do so, visit the COPS Office Online 

Grant Management Login page https://www.cops.usdoj.gov/ click the "Register" 

button located in the lower left corner of the screen and complete the COPS Office 

Registration Request Form. The User Name is your email address and password which is 

assigned after registration is complete. 

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

Yes, the new COPS Office On-Line Agency Portal/Account Access allows the main 

Agency Administrator to assign access/rights to other users; each Agency User will 

have a separate User Name (user email address) and a separate password. If you 

require assistance in changing your user name or password, contact the COPS Office 

Response Center at 1.800.421.6770 between 9:00 AM and 5:00 PM Eastern Standard 

Time. You may also email your issue to egov.issues@usdoj.gov 

I forgot my password. What should I do? 

Visit the COPS Office website at www.cops.usdoj.gov and select the “Account Access” 

link in the upper right corner. The "Forgot Password" hyperlink is located in under the 

login and password. In the prompt that appears, enter your email and click the "Submit" 

button. The password will be emailed to you. If grantees experience any problems with 

your password, please call the COPS Office Response Center at 1.800.421.6770 between 

9:00 AM and 5:00 PM Eastern Standard Time. You may also email your issue to

egov.issues@usdoj.gov 

August 2011 

6 
U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

I am registered with the COPS Office, 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 lost, please contact the COPS Office Response Center at 

1.800.421.6770 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 1.800.421.6770 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 

egov.issues@usdoj.gov . 

August 2011 7