Frequently Asked 

Questions about the 

Federal Financial Report 

(SF-425)

i 

Contents

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

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1

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

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

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

Why are some fields blank or grayed out on the COPS Office online SF-425 form? 2

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

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

Will I be able to see my prior quarter SF-269A 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? 6

Can I adjust my previously submitted SF-425 (or, in prior periods, SF-269A)? 6

This is my first grant. How do I get a username and password? 7

I forgot my password. What should I do? 7

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

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. The OMB has combined the Financial 

Status Report (FSR, or SF-269 and SF-269A) and the Federal Cash Transactions Report (FCTR, or SF-272) 

into one Federal Financial Report (FFR, or SF-425). The SF-425 went into effect at the beginning of the 

first quarter of fiscal year 2010.

With the implementation of the SF-425, reports will now be due within 30 days of quarter end. The SF425 due dates are as follows:

Reporting quarter SF-425 due date

January 1 – March 31 April 30

April 1 – June 30 July 30

July 1 – September 30 October 30

October 1 – December 31 January 30

As before, when a grant expires and the grantee submits a Final Report, the Final SF-425 is due within 

90 days of grant expiration. 

How do I complete my COPS Office SF-425? 

The COPS Office has developed the Helpful Hints Guide for Completing the Federal Financial Report (SF425). 

This guide offers a line-by-line description of the SF-425, which can be found on the COPS Office 

website: in the top navigation bar, choose Grants & Funding, For Grantees, and then Program 

Documents. 

How do I submit my COPS Office SF-425? 

Grantees must submit the quarterly SF-425 online. Visit the Justice Grants System (JustGrants) website 

at https://justicegrants.usdoj.gov/ to log in and to complete and submit reports online.
2 Frequently Asked Questions about the Federal Financial Report (SF-425)

Does my SF-425 submission require an electronic signature?

No electronic signature is required or used because the grant representative entering the data has been 

assigned a unique username and password. The Justice Grants System (JustGrants) is a secure site. 

However, for informational purposes, this online grant management application does require the name, 

job title, telephone number, and e-mail address of the person responsible for filing the SF-425. 

Why are some fields blank or grayed out on the COPS Office online

SF-425 form? 

Because of the nature of COPS Office grant programs, grantees are not required to report some fields in 

the SF-425. Skip the fields that are not necessary, and continue to those fields that you are required to 

fill in. For a detailed list of which fields are mandatory and which fields are not, please see the Helpful 

Hints Guide. 

Other fields are pre-populated with information previously reported or obtained from a grantee’s award 

documentation. This information should match the grantee’s records. Please verify this information is 

correct. Please note that the information in the SF-425 will be cumulative from the inception of the 

grant. 

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

report, please contact the COPS Office Response Center at 1-800-421-6770.

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

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

each field 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 online SF-425 form will default this block to “No,” indicating that the submitted report is not 

final. A grantee will select the “Yes” checkbox only if the submitted report is final. 

o “Final” will be used only when a grantee has completed use of all 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.
Frequently Asked Questions about the Federal Financial Report (SF-425)

3 

• 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 to provide any explanations for the 

amounts reported.

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

The SF-425 differs from the SF-269A mainly 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” continue 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 that a deduction from either block is 

necessary to correct the SF-425, the grantee is required to make a notation in “Block 12. Remarks.” 

Please note that not all grants will require a recipient share.

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

The following examples of SF-425’s 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
Frequently Asked Questions about the Federal Financial Report (SF-425)

5 

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

Grantees can view SF-269A and SF-425 forms that were submitted on or before June 30, 2020, in the 

NexGen Agency Portal. Previously submitted forms on the NexGen Agency Portal are available as readonly. 

Grantees can modify their most recent SF-425 submission in JustGrants.

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

Grantees are required to submit an SF-425 every quarter, once they receive their grant. For example, if 

you have recently been awarded a grant, have expensed funds, or have drawn down or intend to draw 

down those funds, you must submit an SF-425 for every quarter going forward. 

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 

accept the SF-425A form for multiple awards.

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

Grantees who fail 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 those reports are up to date, the hold will be 

removed, and the grantee can use the Automated Standard Application for Payments (ASAP) to draw 

down funds once again.
6 Frequently Asked Questions about the Federal Financial Report (SF-425)

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. 

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 COPS Office 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 be made only 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 denote in “Block 12. Remarks” the 

revision and the reason.

Example: 

The quarter ending on 09/30/09 has passed, and a grantee reported the following on that quarter’s SF269A:

• Federal share cumulative amount: $100,000

• Recipient share (local match) cumulative amount: $25,000
Frequently Asked Questions about the Federal Financial Report (SF-425)

7 

However, on 01/05/10, the 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. As such, the 

grantee reports the following on the 12/31/09 SF-425:

• Federal share cumulative amount: $94,000 ($90,000 + $4,000)

• Recipient share (local match) cumulative amount: $24,000 ($23,000 + $1,000)

• Block 12. Remarks: “Adjustment for 12/31/09 SF-425 to reflect actual expenditures for 09/30/09 and 

12/31/09.”

This is my first grant. How do I get a username and password?

If you are a new COPS Office grantee, then you must register with JustGrants. Visit the JustGrants 

Getting Started page for further information on how to create your account. 

I forgot my password. What should I do?

For assistance with resetting your password, please see the Frequently Asked Questions for the 

JustGrants secure user management system, Digital Identity and Access Management Directory 

(DIAMD).

For further technical assistance, please contact JustGrants customer service via email at 

JustGrants.Support@usdoj.gov or by phone at 202-307-1600.

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

Visit the JustGrants User Support page to find self-service support with step-by-step instructions to 

resolve common user support-related questions. 

Visit the JustGrants Training page to find self-guided training materials, training opportunities and 

additional resources for navigating and effectively using the Justice Grants System (JustGrants). 

For further assistance with technical or account access issues, please contact JustGrants customer 

service via email at JustGrants.Support@usdoj.gov or by phone at 202-307-1600.

For questions relating to COPS Office grant programs and funding, please contact the COPS Office 

Response Center at 800-421-6770 or via email at AskCOPSRC@usdoj.gov. 

U.S. Department of Justice

Office of Community Oriented Policing Services

145 N Street NE

Washington, DC 20530

To obtain details about COPS Office programs, call 

the COPS Office Response Center at 800-421-6770. 

Visit the COPS Office online at www.cops.usdoj.gov. 

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Revised January 2021