ACCEPTING YOUR 2013 COPS GRANT AWARD

Frequently Asked Questions

HOW DO I ACCEPT THIS AWARD?

To officially accept and begin your COPS Hiring Program grant, 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 Agency Portal. The Agency Portal Instruction Manual currently available on the 

COPS website at https://portal.cops.usdoj.gov/GrantsManagement/HelpContents/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 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 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 2013 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 (ex.: The governing 

body needs for 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.
2

WHAT IF THE GOVERNMENT AND/OR LAW ENFORCEMENT EXECUTIVE INFORMATION ON THE

AWARD DOCUMENT HAS CHANGED?

Please review the information on your Award Document carefully. If a change in information (address, phone

number, etc.) has occurred, you may submit a Change of Information Form online through “Account Access” at

www.cops.usdoj.gov. Complete the relevant part(s) of that document and submit it to the COPS Office. The COPS

Office will then update our records to reflect any changes.

If the actual law enforcement and/or government executive listed on the Award Document has changed, simply

complete a Change of Information form as described above in order to reflect the new executive.

WHERE CAN I FIND A LIST OF CONDITIONS THAT APPLY TO MY 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 and/or High Risk Conditions are included in the Award Document Supplement. Please read and

familiarize yourself with these conditions.

WHERE CAN I FIND THE SUPPORTING PAPERWORK FOR MY 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:

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) Grant

Payment Request System (GPRS)

Publication Request Form

Federal Civil Rights Statutes and Regulations 

Memorandum

I STILL HAVE QUESTIONS ABOUT MY AWARD. WHAT DO I DO?

If you still have questions, please feel free to call the COPS Office Response Center at 1.800.421.6770 and ask to

speak with your Grant Program Specialist.

September 2013
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 draw 

down request 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 requesting 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 login 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 note 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 & 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 Agency Portal.

August 2011
U.S. Department of Justice 

Office of Community Oriented Policing Services 

Fact Sheet http://www.cops.usdoj.gov/

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: http://www.cops.usdoj.gov/

The use of this online reporting tool enables authorized users to view current 

and past SF-425s (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 

drawdown funds. The payment systems check for SF-425 delinquency and will 

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

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

website at http://www.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: 

U.S. Department of Justice 

Office of Community Oriented Policing Services 

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

145 N. Street N.E. 

Washington, DC 20530 

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

Office web site at http://www.cops.usdoj.gov/Default.asp?Item=740 or contact the 

COPS Office Response Center at 1.800.421.6770 or AskCopsRC@usdoj.gov. 

May 2013
May 9, 2013 

Department of Justice 

Office of Community Oriented 

Policing Services 

(COPS) 

Frequently Asked Questions about the 

Federal Financial Report (SF-425) 
U.S. Department of Justice

Community Oriented Policing Services

Frequently Asked Questions about the Federal 

Financial Report (SF-425)

May 9, 2013 

i 

Federal Financial Report Frequently Asked Questions

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

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

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

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

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

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? ........................................................ 3

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? ........................................................................................ 5

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

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

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

Can I adjust my previously submitted SF-425 (or, in prior periods, SF269A)? ................. 6

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? .......................................................................... 7

I am registered with COPS, but I never received a password. What should I do? ............ 7

If I have a question or problem, who should I contact? ...................................................... 7
U.S. Department of Justice

Community Oriented Policing Services

Frequently Asked Questions about the Federal 

Financial Report (SF-425)

May 9, 2013

Page 1 

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 SF425 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 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. 
U.S. Department of Justice

Community Oriented Policing Services

Frequently Asked Questions about the Federal 

Financial Report (SF-425)

May 9, 2013

Page 2 

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: 

U.S. Department of Justice 

Office of Community Oriented Policing Services 

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

145 N. Street N.E. 

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 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. 
U.S. Department of Justice

Community Oriented Policing Services

Frequently Asked Questions about the Federal 

Financial Report (SF-425)

May 9, 2013

Page 3 

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,” 

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. 

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 
U.S. Department of Justice

Community Oriented Policing Services

Frequently Asked Questions about the Federal 

Financial Report (SF-425)

May 9, 2013

Page 4 

 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. 

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
U.S. Department of Justice

Community Oriented Policing Services

Frequently Asked Questions about the Federal 

Financial Report (SF-425)

May 9, 2013

Page 5

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, 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 (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 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 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.
U.S. Department of Justice

Community Oriented Policing Services

Frequently Asked Questions about the Federal 

Financial Report (SF-425)

May 9, 2013

Page 6

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.

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.
U.S. Department of Justice

Community Oriented Policing Services

Frequently Asked Questions about the Federal 

Financial Report (SF-425)

May 9, 2013

Page 7

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

If you are a new COPS Grantee and do not have a User Name and password, you must 

first register with COPS Online. To do so, visit the COPS 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 1.800.421.6770 between 9:00 AM and 5:00 PM Eastern Standard Time. You 

may also email your issue to AskCopsRC@usdoj.gov.

I forgot my password. What should I do?

On the COPS 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 1.800.421.6770 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 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

AskCopsRC@usdoj.gov.
COPS Finance • May 9, 2013 

Department of Justice

Office of Community Oriented 

Policing Services 

(COPS)

Helpful Hints Guide for

Completing the

Federal Financial Report (SF-425)
U.S. Department of Justice 

Community Oriented Policing Services

Helpful Hints Guide for Completing the 

Federal Financial Report (SF-425) 

i 

Table of Contents 

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

II. When and How to Submit the SF-425 ...............................................2

III. How Many SF-425s to Submit ............................................................6

V. Where to Get Help ...............................................................................7

VI. Step-by-Step Procedures for Completing the SF-425 ......................8

VII. Glossary. ............................................................................................ 16
U.S. Department of Justice

Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Page 1 

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) 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 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 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.
U.S. Department of Justice

Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Page 2 

II. When and How to Submit the SF-425

On-Going 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. 
U.S. Department of Justice

Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Page 3 

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 1.800.421.6770 for more information. 

Early Submission of an SF-425. There are two scenarios in which a Grantee can submit 

an SF-425 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. 
U.S. Department of Justice

Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Page 4 

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 Response Center at 1.800.421.6770 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.”
U.S. Department of Justice

Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Page 5 

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. COPS 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 Draw Down 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. 
U.S. Department of Justice

Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Page 6 

III. How Many SF-425s to Submit 

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

accept Federal Financial Report Attachments (SF-425As). 
U.S. Department of Justice

Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Page 7 

IV. Where to File the SF-425 

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

website at www.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: 

U.S. Department of Justice 

Office of Community Oriented Policing Services 

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

145 N. Street N.E. 

Washington, DC 20530 

V. Where to Get Help 

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

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

Response Center at 1.800.421.6770. 
U.S. Department of Justice

Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Page 8 

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

Block 1: Federal Agency MANDATORY

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

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

Block 2: Federal Grant Number MANDATORY

 This field will pre-populate the alpha-numeric 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 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 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 the Grantee Organization’s Employer Identification 

Number (EIN). Verify this information is correct.

Block 5: Recipient Account Number OPTIONAL

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

Identifier (ORI) Number. Verify this information is correct. 
U.S. Department of Justice

Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Page 9 

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.

 COPS 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 SF425, Block 10f–Federal Share of Unliquidated Obligations will automatically 

populate “$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.
U.S. Department of Justice

Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Page 10

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

Response Center at 1.800.421.6770 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.
U.S. Department of Justice

Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Page 11

Federal Cash:

Block 10a: Cash Receipts NOT APPLICABLE

 Do not enter any information in this field. COPS does not require a Grantee 

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

purposes by COPS. 

Block 10b: Cash Disbursements NOT APPLICABLE

 Do not enter any information in this field. COPS does not require a Grantee 

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

purposes by COPS. 

Block 10c: Cash on Hand NOT APPLICABLE

 Do not enter any information in this field. COPS does not require a Grantee 

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

purposes by COPS. 

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; and

o The amount of cash advance payments and payments made to subrecipients.

 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; and

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

1. Goods and other property received
U.S. Department of Justice

Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Page 12

2. Services performed by employees, contractors, subrecipients 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 

long-term 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 SF-425, Block 10f–Federal Share of Unliquidated Obligations

will automatically populate “$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.
U.S. Department of Justice

Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Page 13

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. COPS does not require a Grantee 

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

purposes by COPS. 
U.S. Department of Justice

Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Page 14

Block 10m: Program Income Expended in Accordance with the 

Deduction Alternative NOT APPLICABLE

 Do not enter any information in this field. COPS does not require a Grantee 

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

purposes by COPS. 

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

Alternative NOT APPLICABLE

 Do not enter any information in this field. COPS does not require a Grantee 

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

purposes by COPS. 

Block 10o: Unexpended Program Income NOT APPLICABLE

 Do not enter any information in this field. COPS does not require a Grantee 

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

purposes by COPS. 

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 1.800.421.6770.

 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.
U.S. Department of Justice

Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Page 15

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.
U.S. Department of Justice

Community Oriented Policing Services

Helpful Hints Guide for Completing the

Federal Financial Report (SF-425)

Page 16

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: The Office of Community Oriented Policing Services (COPS) is the “grantor 

agency” for the Grantee’s COPS grants. COPS 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). COPS 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 SF-425). 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 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. 
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: September 3, 2013 

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 Office of Community Oriented Policing Services (COPS) comply 

with the applicable federal civil rights statutes and regulations. We at the OCR are 

available to help you and your organization meet the civil rights requirements that come 

with Justice Department funding. 

Ensuring Access to Federally Assisted Programs 

Federal laws that apply to recipients of financial assistance from COPS prohibit 

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

funded programs or activities, not only in respect to employment practices but also in the 

delivery of services or benefits. Federal law also prohibits COPS 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 the prohibitions against unlawful discrimination. Accordingly, the OCR investigates 
2

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 employment opportunity standards. 

Providing Services to Limited English Proficiency (LEP) Individuals 

In accordance with Department of Justice 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 Equal Treatment for Faith-Based Organizations 

In general, the Justice Department regulation, Equal Treatment for Faith-Based 

Organizations, 28 C.F.R. pt. 38, requires State Administering Agencies to treat faithbased organizations the same as any other applicant or recipient. The regulation prohibits 

State Administering Agencies from making award or grant administration decisions on 

the basis of an organization's religious character or affiliation, religious name, or the 

religious composition of its board of directors. 

The regulation also prohibits faith-based organizations from using financial assistance 

from the Department of Justice to fund inherently religious activities. While faith-based 

organizations can engage in non-funded inherently religious activities, they must hold 

them separately from the program funded by the Department of Justice, and recipients 

cannot compel beneficiaries to participate in them. The Equal Treatment Regulation also 

makes clear that organizations participating in programs funded by the Department of 

Justice 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. 

State Administering Agencies and faith-based organizations should also note that the 

Omnibus Crime Control and Safe Streets Act (Safe Streets Act) of 1968, as amended, 42 

U.S.C. § 3789d(c); the Victims of Crime Act of 1984, as amended, 42 U.S.C. § 10604(e); 

and the Juvenile Justice and Delinquency Prevention Act of 1974, as amended, 42 U.S.C. 

§ 5672(b), contain prohibitions against discrimination on the basis of religion in 

employment. Despite these nondiscrimination provisions, the Justice Department has 

concluded that it may construe the Religious Freedom Restoration Act (RFRA) on a caseby-case basis to permit some faith-based organizations to receive Justice Department 

funds while taking into account religion when hiring staff, even if the statute that 
3

authorizes the funding program generally forbids recipients from considering religion in 

employment decisions. 

Please consult with the OCR if you have any questions about the regulation or the 

application of RFRA to the statutes that prohibit discrimination in employment. 

Using Arrest and Conviction Records in Making Employment Decisions

The OCR recently 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 

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, which includes all COPS recipients, must meet two 

obligations: (1) complying with the federal regulations 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 you 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 

between $25,000 and $500,000 and has fifty or more employees (counting both fulland part-time employees but excluding political appointees), then it has to prepare a 

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

submit the report to the OCR for review. Instead, your organization has to maintain the 

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

organization has to complete Section B of the Certification Form and return it to the 
4

OCR. The Certification Form can be found 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 has to 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 has to 

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

Form can be found 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 EEOPforms@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, 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 Office for Civil Rights at 810 7th Street, NW; Washington, DC 

20531