Federal Financial Report Instructions  

The Office of Management and Budget provides instructions for completing the SF-425A Financial Reporting Form. The SF-425A Financial Reporting Form is a consolidation of financial reporting forms SF-269, SF-269A, SF-272, and SGF-272A. Grantees will find these instructions useful when completing their financial reporting forms.

 

Report Submissions

  1. Recipients will be instructed by Federal agencies to submit the Federal Financial Report (FFR) to a single location, except when an automated payment management reporting system is utilized. In this case, a second submission location may be required by the agency.
  2. If recipients need more space to support their FFRs, or FFR Attachments, they should provide supplemental pages. These additional pages must indicate the following information at the top of each page: Federal grant or other identifying number (if reporting on a single award), recipient organization, Data Universal Numbering System (DUNS) number, Employer Identification Number (EIN), and period covered by the report.

Reporting Requirements

  1. The submission of interim FFRs will be on a quarterly, semi-annual, or annual basis, as directed by the Federal agency. A final FFR shall be submitted at the completion of the award agreement. The following reporting period end dates shall be used for interim reports: 3/31, 6/30, 9/30, or 12/31. For final FFRs, the reporting period end date shall be the end date of the project or grant period.
  2. Quarterly and semi-annual interim reports shall be submitted no later than 30 days after the end of each reporting period. Annual reports shall be submitted no later than 90 days after the end of each reporting period. Final reports shall be submitted no later than 90 days after the project or grant period end date.

Note: For single award reporting:

  1. Federal agencies may require both cash management information on lines 10(a) through 10(c) and financial status information lines 10(d) through 10(o).
  2. 10(b) and 10(e) may not be the same until the final report.

Line Item Instructions for the Federal Financial Report

FFR Number
Reporting Item
 Instructions
Cover Information
1 Federal Agency and Organizational Element to Which Report is Submitted Enter the name of the Federal agency and organizational element identified in the award document or as instructed by the agency.
2 Federal Grant or Other Identifying Number Assigned by Federal Agency  For a single award, enter the grant number assigned to the award by the Federal agency. For multiple awards, report this information on the FFR Attachment. Do not complete this box if reporting on multiple awards.
3 Recipient Organization Enter the name and complete address of the recipient organization including zip code.
4a DUNS Number Enter the recipient organization's Data Universal Numbering System (DUNS) number or Central Contract 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. For multiple awards, report this.

Federal Financial Report Instructions. The White House/OMB. 2008. English.

Last Reviewed: November 2012

Last Updated: July 30, 2015