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.

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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.

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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