Department of Justice 

Office of Community Oriented
 

Policing Services 

(COPS)
 

Helpful Hints Guide for 

Completing the New 

Federal Financial Report (SF-425) 

COPS Finance • December 11, 2009 
U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

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
 

IV. Where to File the SF-425.........................................7
 

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

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

VII. Glossary. ........................................................ 16
 

i 
I

U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

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) with the reporting and 

accounting of their financial expenditures. It provides essential information for 

facilitating the completion and submission of the new mandatory quarterly Federal 

Financial Report (FFR) on Standard Form 425 (SF-425). 

. 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, went 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. 

Effective January 1, 2010, Grantees will be required to use the SF-425 for all financial 

reporting requirements, regardless of the report period end date. 

Page 1 
U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

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 1 – June 30 

July 1 – September 30 

October 1 – December 31 

April 30 

July 30 

October 30 

January 30 

Please be advised that the 30-day requirement has been adjusted from prior quarter 

submissions. 

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: 

o Federal Share: $28,358.00 

o Recipient Share (Local Match): $7,098.50 

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

o Federal Share: $14,042.00 

o 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. 

Page 2 
 

 

U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

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 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. 

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

Page 3 
U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

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. 

If, this is the Grantee’s first time submission there is no need to catch-up with 

previous SF-425’s. 

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. 

Page 4 
U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

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 

01/31/2010 04/30/2010 04/30/2010 

03/31/2010 04/30/2010 06/30/2010 

05/31/2010 07/30/2010 08/31/2010 

10/31/2010 01/30/2011 01/31/2011 

Final SF-425 Reporting for Grants with Renewals/Supplements. If multiple 

supplements or renewals are issued under one Grant Number, the Grantee would not 

submit a Final SF-425 until the last supplement or renewal’s allowable federal share is 

fully expended or the Grant has expired. The Final SF-425 is due no later than 90 days 

after the expiration date of the award or 30 days after the end of the reporting period, 

whichever comes first. 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. 

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. 

Page 5 
Original Award: 

Supplement #1: 

Program 

FAST 

U11P 

Grant Number 

1995CFWX1234 

1995CFWX1234 

Amount 

$ 75,000 

$ 75,000 

$ 150,000 

Original Award: MORE98 1998CMWX9999 $ 33,000 

Renewal: MORE98 1998CMWX9999 $ 33,000 

$ 66,000 

Original Award: CIS 2000S11WX8888 $ 125,000 

$ 125,000 

U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

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). 

A Grantee may have multiple supplemental or renewal awards under the same Grant 

Number, and all expenses incurred under that Grant Number must be reported in the 

same quarterly SF-425. If a Grantee revises a report in the same quarter it is due, it must 

be marked “REVISED.” Please provide an explanation in Box 12 - Remarks. 

Example. In the following example, the Grantee has multiple COPS grants with two of 

the Grant Numbers having multiple awards. 

In this example, the Grantee is required to submit three separate SF-425s each quarter, 

one for each Grant Number: 

o 1995CFWX1234 

o 1998CMWX9999 

 2000S11WX8888 

Page 6 
U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

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 

website at www.cops.usdoj.gov and select the “Account Access” link in the upper right 

corner to login. Once logged into your COPS Agency On-Line Portal choose the 

“Applications” module, select the black SF-425 icon, enter the Grant Number and 

click on “New SF-425” button in the right corner. 

If a Grantee is unable to submit the SF-425 online, a signed copy of the completed SF425 can be faxed to 202.616.2913 or 202.514.2852, or mailed to the following address: 

U.S. Department of Justice 

Office of Community Oriented Policing Services
 

Federal Financial Reports (SF-425) Control Desk, 11th Floor 

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 www.cops.usdoj.gov/RIC/ 

or obtainable by calling the COPS Response Center at 1.800.421.6770. 

Page 7 
 

U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

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

Block 1: Federal Agency	 MANDATORY 

o 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 

o	 This field will pre-populate the alpha-numeric Grant Number cited on your 

Award Document. Verify this Grant Number is correct. 

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

Block 3: Recipient Organization	 MANDATORY 

o	 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 

o	 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 

o	 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. 

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U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

Block 6: Final Report	 MANDATORY 

o	 Mark the appropriate box indicating No, if the SF-425 is a Quarterly Report or 

Yes, if the SF-425 is a Final Report. 

o	 This field should always be checked NO until the Grantee is ready to submit the 

Final Report. 

o	 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. If multiple supplements or renewals are 

issued under ONE Grant Number, the Grantee would not submit a Final SF-425 

until the last supplement or renewal is fully expended. 

o	 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 

o	 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. 

Page 9 
U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

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

o	 This field will pre-populate with the cumulative time period covered by all 

awards, supplements, renewals, and extensions issued under one Grant Number. 

This should encompass the beginning date of the original award and the latest 

ending date of all awards under one Grant Number. 

Example. Prgm Grant 

Number Amount Grant Period 

Original Award FAST 94CFWX0123 $ 75,000 03/01/95–02/28/98 

Supplement #1 UHP 94CFWX0123 $ 75,000 12/01/95–11/30/98 

Extended 05/31/00 

Supplement #2 UHP 94CFWX0123 $ 150,000 09/01/96–08/31/99 

Extended 08/31/00 

o	 Per the above example, the Project/Grant Period would be “From: 03/01/95, To: 

08/31/00”. 

o Per the above example, the total Federal Share/Obligation Amount is $300,000. 

o	 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 

o	 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 

o Once the project has begun, the Grantee is required to report quarterly. 

Block 10: Transactions	 MANDATORY 

o	 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. 

Page 10 
U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

Federal Cash: 

Block 10a: Cash Receipts NOT APPLICABLE 

o	 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 

o	 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 

o	 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 

o	 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. 

o	 This number should include all accepted original awards, supplements or 

renewals, and modifications. 

o	 This field is similar to SF-269A Box 10h–Total Federal funds authorized 

for this funding period. 

Block 10e: Federal Share of Expenditures	 MANDATORY 

o	 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; 

Page 11 
U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

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 

2.	 Services performed by employees, contractors, subrecipients and other payees 

3.	 Programs for which no current services or performance are 

required.

� This field is similar to SF-269A Box 10c–Federal Share of Outlays. 

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. 

� This field is similar to SF-269A Box 10f–Federal Share of Unliquidated 

Obligations. 

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. 

Page 12 
 

 

 

U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

Recipient Share:

Block 10i: Total Recipient Share Required MANDATORY 

o	 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. 

o	 The required recipient share should include all matching and cost sharing 

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

o	 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 

o	 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”. 

o	 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 

o	 This field will pre-populate with the calculated remaining recipient share. 

Verify this information is correct. 

o	 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. 

o	 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. 

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U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

Federal Financial Report (SF-425) 

Block 10m:	 Program Income Expended in Accordance with the 

Deduction Alternative NOT APPLICABLE 

o	 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 

o	 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 

o	 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 800.421.6770. 

o	 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. 

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

o	 Use Block 12–Remarks to provide explanations necessary to provide further 

detail about information listed in this section. 

Block 11a: Type 

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

Predetermined, Final, or Fixed. 

Block 11b: Rate 

o 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 

o 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. 

Page 14 
 

 

U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

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.

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

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. 

Page 15 
U.S. Department of Justice 

Community Oriented Policing Services 

Helpful Hints Guide for Completing the New 

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: 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, went 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). A Grantee may have multiple supplements or renewals awarded 

under the same Grant Number. 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. 

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