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OSMRE Federal Financial Reporting Guidance:

Using the SF-425 for Grants and Cooperative Agreements

On October 9, 2008, the Office of Management and Budget (OMB) published the new standard form (SF) 

425, the Federal Financial Report. This announcement also established the SF-425A, Federal Financial 

Report Attachment. Pursuant to the Federal Financial Assistance Management Improvement Act of 

1999 (P.L. 106-107), OMB directed that the SF-425, also known as the Federal Financial Report (FFR), 

replace the SF-269, SF-269A, SF-272, and SF-272A, which had been used by Federal grant recipients to 

report the financial status of grant funds and cash transactions using grant funds. As of October 1, 2009, 

all Federal agencies and Federal grant recipients were required to be using the SF-425 for financial 

reporting.

In FY2008, OSMRE issued guidance to OSMRE grant and cooperative agreement recipients on how to 

complete the SF-425 and SF-425A. In light of many changes that have occurred over the years with our 

programs, and to make the guidance clearer for both our recipients and grant specialists, OSMRE is 

updating its financial reporting guidance. Included in this update are illustrations on how to fill out the 

form based on two scenarios: Cash or Accrual Accounting.

Attached are blank SF-425 and SF-425A forms along with OSMRE’s instructions. You can access 

electronic copies of the SF-425 and SF-425A in PDF or Excel spreadsheet formats on OMB’s website.

along with OMB’s standard instructions. OSMRE’s financial reporting guidance is intended to help you 

fill out the forms by providing additional supporting instructions. This financial reporting guidance 

applies to all OSMRE grants and cooperative agreements.

General Reporting Requirements

Interim Reports:

Quarterly and semi-annual interim SF-425 and/or SF-425A will be required no later than 30 days after 

the end of each reporting period. Annual interim SF-425 and/or SF-425A will be required no later than 

90 days after the end of each reporting period.

The following calendar quarter reporting period end dates will be used for all interim reports: 3/31, 

6/30, 9/30, or 12/31.

Final Reports:

Final SF-425 and/or SF-425A must be submitted after the completion of the award agreement no later 

than 90 days after the reporting period. The reporting period end date for final SF-425 and/or SF-425A 

will be the end date of the grant period of performance.

If, for any reason, you are unable to submit an SF-425 and/or SF-425A by the due date, you must 

request a report due date extension prior to the actual report due date and must include a justification 

and/or explanation. If you anticipate needing more than 30 calendar days to submit an accurate report, 
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you must submit an additional interim SF-425 and/or SF-425A. If requesting less than a 30 day 

extension, an additional interim SF-425 and/or SF-425A is not required.

If you determine that a period of performance extension is necessary, you must submit an amendment 

request to change the award agreement prior to the period of performance end date. Your grants 

management specialist will then provide you with a revised Milestone Plan Report noting when financial 

reports are due.

Program Specific Reporting Requirements

Coal Regulatory Administration & Enforcement Program

For regulatory grants, states and Indian tribes are required to submit financial reports annually, 

90 days after the end of each reporting period. A regulatory grant period of performance is 

normally one year so, in most cases, you will complete just one final financial report. The 

reporting period for the final report ends on the last day of the grant period of performance.

Regulatory grant program income should be expended in accordance with the cost sharing or 

matching method described in 2 CFR Part 200, Subpart D. This means that any program income 

earned should be included as part of your recipient share on the SF-425.

Abandoned Mine Land (AML) Reclamation Program

For AML grants states and Indian tribes are required to submit financial reports annually, 90 

days after the end of each reporting period. An AML grant period of performance is normally 

three years. If the grant period of performance is more than three years, you must complete an 

annual financial report after each twelve month period.

AML financial reports must break out expenditures by ASAP Account Line Item. This level of 

detail is required in order to compare expenditure information with the grant award and 

drawdown actions. This information shall be provided on the SF-425A. Annual reporting breaks 

down as follows:

• First Annual Report: The SF-425 and SF-425A must cover all ASAP Account Line 

Items on the grant through the reporting period end date as of the next calendar 

quarter end date. ASAP Account Line Items with a one-year period of performance, 

such as administration, will be de-obligated at the end of the subaccount period of 

performance reporting period.

• Second Annual Report: The SF-425 and SF-425A must cover all ASAP Account Line 

Items on the grant through the end of the reporting period end date as of the next 

calendar quarter end date, including those that have been de-obligated (those with 

zero balances). 

Final Report: The SF-425 and SF-425A must cover all ASAP Account Line Items on the grant 

through the end of the grant period of performance end date, including those that have been 

de-obligated (those with zero balances). 
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Watershed Cooperative Agreement Program

For watershed cooperative agreement recipients are required to submit SF-425 reports semiannually, 30 days after the reporting period end date. A watershed cooperative agreement is 

normally for two years. The reporting period for the final report ends on the last day of the 

grant period of performance.

• Interim Reports: The SF-425 must cover all expenditures on the cooperative 

agreement through the reporting period end date as of the next calendar quarter 

end date. 

• Final Report: The SF-425 must cover all expenditures on the cooperative agreement 

through the end of the cooperative agreement period of performance.

The SF-425 must be prepared on a cash basis. Additionally, recipient share is required to be 

reported on the SF-425. The total recipient share required on line 10i is the amount noted in 

the approved application budget, including the dollar value of any in-kind contributions.

Technical Studies Cooperative Agreement Programs

For applied science cooperative agreement recipients are required to submit SF-425 reports 

quarterly, 30 days after the reporting period end date. An applied science cooperative 

agreement is normally for two years. The reporting period for the final report ends on the last 

day of the grant period of performance.

• Interim Reports: The SF-425 must cover all expenditures on the cooperative 

agreement through the reporting period end date as of the next calendar quarter 

end date. 

• Final Report: The SF-425 must cover all expenditures on the cooperative agreement 

through the end of the cooperative agreement period of performance.
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OSMRE Cash Basis Instructions

Cover Information

SF-425 

Number

Reporting 

Item

Instructions (Recipient)

1 Federal 

Agency and 

Organizational 

Element

Enter “OSMRE”.

2 Federal Grant 

or Other 

Identifying 

Number

Enter the grant number assigned to the award by OSMRE.

3 Recipient 

Organization

Enter the recipient organization's name and complete address, including zip 

code.

4a DUNS Number Enter the recipient organization's Data Universal Numbering System (DUNS) 

number or Central Contact Registry extended DUNS number.

4b EIN Enter the recipient organization's Employer Identification Number (EIN).

5 Recipient 

Account 

Number or 

Identifying 

Number

Enter the account number or any other identifying number assigned by the 

recipient to the award. (This number is for the recipient's use only and is not 

required by the Federal agency.) 

6 Report Type Mark appropriate box. 

7 Basis of 

Accounting

(Cash/Accrual)

Select “Cash”.

8 Project/Grant 

Period, From: 

(Month, Day, 

Year)

Enter the Period of Performance start and end date of your award.

Project/Grant 

Period, To:

See step above.

9 Reporting 

Period End 

Date: (Month, 

Day, Year)

Enter the ending date of the reporting period. **See the reporting period 

end dates tab to establish which reporting period to use.

10 Transactions Enter cumulative amounts from date of the inception of the award through 

the end date of the reporting period specified in item 9 using Lines 10a 

through 10o.

Use Line 12, Remarks, to provide any information deemed necessary to 

support or explain SF-425 data.
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Federal Cash

SF-425 

Number

Reporting 

Item

Instructions (Recipient)

10a Cash Receipts Enter the cash drawn from ASAP as of the reporting period end date.

10b Cash 

Disbursements

Enter the cash spent/disbursed as of the reporting period end date (should 

equal line 10a).

10c Cash on Hand 

(line a minus 

b)

Enter the amount of Line 10a minus 10b. This amount cannot be less than 

zero.

Federal Expenditures and Unobligated Balance

SF-425 

Number

Reporting 

Item

Instructions (Recipient)

10d Total Federal 

Funds

Enter the total amount of the grant/cooperative agreement.

10e Federal Share 

of 

Expenditures

Enter the amount that was specified in Line 10b above as of the reporting 

end date.

10f Federal Share 

of 

Unliquidated 

Obligations

Enter the amount of expenditures incurred but not paid (the minimal 

amount needed to draw after the reporting period to clear those incurred 

expenditures).

10g Total Federal 

Share

Enter the sum of Lines 10e and 10f.

10h Unobligated 

Balance of 

Federal Funds

Enter the amount of Line 10d minus Line 10g.

Recipient Share

SF-425 

Number

Reporting 

Item

Instructions (Recipient)

10i Total 

Recipient 

Share 

Required

Enter the amount of recipient share required from the approved budget, 

including the dollar value of any in-kind contributions (if available).

10j Recipient 

Share of 

Expenditures

Enter the amount of expenditures recorded as of the reporting period end 

date. (Note: Program income included in the recipient share of 

expenditures on line 10j should not be included in the total Federal program 

income earned on line 10l)
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10k Remaining 

Recipient 

Share to be 

Provided

Enter the amount of Line 10i minus Line 10j. If Line 10j is greater than the 

required match amount in Line 10i, enter zero.

Program Income

SF-425 

Number

Reporting 

Item

Instructions (Recipient)

10l Total Federal 

Share of 

Program 

Income 

Earned

Enter the amount of Federal Share program income earned.

(Note: If you have program income above the matching requirement and 

expend it under the addition method described in 2 CFR Part 200, Subpart 

D, it should be reported on lines 10l and 10n)

10m Program 

Income 

Expended in 

Accordance 

with the 

deduction 

alternative

Enter the amount of program income that was used to reduce the Federal 

Share of the total project costs.

10n Program 

Income 

Expended in 

Accordance 

with the 

addition 

alternative

Enter the amount of program income that was added to funds committed to 

the total project costs and expended to further eligible project or program 

activities.

(Note: If you have program income above the matching requirement and 

expend it under the addition method described in 2 CFR Part 200, Subpart 

D, it should be reported on lines 10l and 10n)

10o Unexpended 

Program 

Income

Enter the amount of Line 10l minus Line 10m or Line 10n.

11 Indirect 

Expense

Enter cumulative amounts from date of the inception of the award through 

the end date of the reporting period specified in item 9.

11a Type of 

Rate(s)

State whether the indirect cost rate(s) is Provisional, Predetermined, Final 

or Fixed.

11b Rate Enter the indirect cost rate(s) in effect during the reporting period.

11c Period From; 

Period To

Enter the beginning and ending effective dates for the rate(s).

11d Base Enter the amount of the base against which the rate(s) was applied.

11e Amount 

Charged

Enter the amount of indirect costs charged during the time period specified. 

In other words, multiply 11b x 11d.

11f Federal Share Enter the Federal Share of the amount in 11e.
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11g Totals Enter the totals for columns 11d, 11e and 11f.

Remarks, Certification, and Agency Use Only

SF-425 

Number

Reporting 

Item

Instructions (Recipient)

12 Remarks Enter any explanations or additional information as required, including any 

excess cash as stated in line 10c.

13a Typed or 

Printed Name 

and Title of 

Authorized

Enter the name and title of the authorized certifying official.

13b Signature of 

Authorized

The authorized certifying official must sign here.

13c Telephone Enter the telephone number (including area code and extension) of the 

individual listed in Line 13a.

13d Email Address Enter the email address of the individual listed in Line 13a.

13e Date Report 

Submitted

Enter the date the SF-425 is submitted to OSMRE using the month, day, year 

format.

14 Agency Use 

Only

This section is reserved for OSMRE’s use.
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OSMRE Accrual Basis Instructions

Cover Information

SF-425 

Number

Reporting Item Instructions (Recipient)

1 Federal Agency and 

Organizational 

Element

Enter “OSMRE”.

2 Federal Grant or 

Other Identifying 

Number

Enter the grant number assigned to the award by OSMRE.

3 Recipient 

Organization

Enter the recipient organization's name and complete address, 

including zip code.

4a DUNS Number Enter the recipient organization's Data Universal Numbering System 

(DUNS) number or Central Contact Registry extended DUNS 

number.

4b EIN Enter the recipient organization's Employer Identification Number 

(EIN).

5 Recipient Account 

Number or 

Identifying Number

Enter the account number or any other identifying number 

assigned by the recipient to the award. (This number is for the 

recipient's use only and is not required by the Federal agency.) 

6 Report Type Mark appropriate box. 

7 Basis of Accounting

(Cash/Accrual)

Select “Accrual.”

8 Project/Grant 

Period, From: 

(Month, Day, Year)

Enter the Period of Performance start and end date of your award.

Project/Grant 

Period, To:

See step above.

9 Reporting Period 

End Date: (Month, 

Day, Year)

Enter the ending date of the reporting period. **See the reporting 

period end dates tab to establish which reporting period to use.

10 Transactions Enter cumulative amounts from date of the inception of the award 

through the end date of the reporting period specified in item 9 

using Lines 10a through 10o. Use Line 12, 

Use Line 12, Remarks, to provide any information deemed 

necessary to support or explain SF-425 data.

Federal Cash 

SF-425 

Number

Reporting Item Instructions (Recipient)

10a Cash Receipts Enter the cash drawn from ASAP as of the reporting period end 

date.
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SF-425 

Number

Reporting Item Instructions (Recipient)

10b Cash Disbursements Enter the cash spent/disbursed as of the reporting period end date 

(usually greater than line 10a).

10c Cash on Hand (line a 

minus b)

Enter the amount of Line 10a minus 10b. This amount is usually a 

negative number representing the amount of money owed (funds 

expended but not yet reimbursed).

Federal Expenditures and Unobligated Balance

SF-425 

Number

Reporting Item Instructions (Recipient)

10d Total Federal Funds Enter the total amount of the grant/cooperative agreement.

10e Federal Share of 

Expenditures

Enter the amount of any and all expenditures as of the reporting 

period end date that has occurred whether or not they have been 

drawn from ASAP.

10f Federal Share of 

Unliquidated 

Obligations

Enter the amount of any obligation for a pending expense as of the 

reporting period end date that was incurred but for which an 

expenditure was not recorded.

10g Total Federal Share Enter the sum of Lines 10e and 10f.

10h Unobligated Balance 

of Federal Funds

Enter the amount of Line 10d minus Line 10g.

Recipient Share

SF-425 

Number

Reporting Item Instructions (Recipient)

10i Total Recipient 

Share Required

Enter the amount of recipient share required from the approved 

budget, including the dollar value of any in-kind contributions (if 

available).

10j Recipient Share of 

Expenditures

Enter the amount of expenditures recorded as of the reporting 

period.

(Note: Program income included in the recipient share of 

expenditures on line 10j should not be included in the total Federal 

program income earned on line 10l)

10k Remaining Recipient 

Share to be 

Provided

Enter the amount of Line 10i minus Line 10j. If Line 10j is greater 

than the required match amount in Line 10i, enter zero.
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Program Income

SF-425 

Number

Reporting Item Instructions (Recipient)

10l Total Federal Share 

of Program Income 

Earned

Enter the amount of Federal Share program income earned.

(Note: If you have program income above the matching 

requirement and expend it under the addition method described in 

2 CFR Part 200, Subpart D, it should be reported on lines 10l and 

10n)

10m Program Income 

Expended in 

Accordance with the 

deduction 

alternative

Enter the amount of program income that was used to reduce the 

Federal Share of the total project costs.

10n Program Income 

Expended in 

Accordance with the 

addition alternative

Enter the amount of program income that was added to funds 

committed to the total project costs and expended to further 

eligible project or program activities.

(Note: If you have program income above the matching 

requirement and expend it under the addition method described in 

2 CFR Part 200, Subpart D, it should be reported on lines 10l and 

10n)

10o Unexpended 

Program Income

Enter the amount of Line 10l minus Line 10m or Line 10n.

11 Indirect Expense Enter cumulative amounts from date of the inception of the award 

through the end date of the reporting period specified in item 9.

11a Type of Rate(s) State whether the indirect cost rate(s) is Provisional, 

Predetermined, Final or Fixed.

11b Rate Enter the indirect cost rate(s) in effect during the reporting period.

11c Period From; Period 

To

Enter the beginning and ending effective dates for the rate(s).

11d Base Enter the amount of the base against which the rate(s) was applied.

11e Amount Charged Enter the amount of indirect costs charged during the time period 

specified. In other words, multiply 11b x 11d).

11f Federal Share Enter the Federal Share of the amount in 11e.

11g Totals Enter the totals for columns 11d, 11e and 11f.

Remarks, Certification, and Agency Use Only

SF-425 

Number

Reporting Item Instructions (Recipient)

12 Remarks Enter any explanations or additional information as required, 

including any excess cash as stated in line 10c
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13a Typed or Printed 

Name and Title of 

Authorized

Enter the name and title of the authorized certifying official.

13b Signature of 

Authorized

The authorized certifying official must sign here.

13c Telephone Enter the telephone number (including area code and extension) of 

the individual listed in Line 13a.

13d Email Address Enter the email address of the individual listed in Line 13a.

13e Date Report 

Submitted

Enter the date theSF-425 is submitted to OSMRE using the month, 

day, year format.

14 Agency Use Only This section is reserved for OSMRE use.
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SF-425A Instructions

SF-425 

Number

Reporting Item Instructions (Recipient)

1 Federal Agency and 

Organizational 

Element

Enter “OSMRE”.

2 Recipient 

Organization

Enter the recipient organization's name.

3a DUNS Number Enter the recipient organization's Data Universal Numbering System 

(DUNS) number or Central Contact Registry extended DUNS 

number.

3b EIN Enter the recipient organization's Employer Identification Number 

(EIN).

4 Reporting Period End 

Date

Enter the ending date of the reporting period. **See the reporting 

period end dates tab to establish which reporting period to use.

5 List information 

below for each grant 

covered by this 

report

Enter the Federal Grant Number by ASAP Account Line Item (ex. 

S08AP12345-0001-SS01). Note the total expenditures for each line 

item as of the reporting period end date (this is the amount drawn 

from ASAP for each line item).

The overall total should match Line 10a on the SF-425.