Federal Financial Report (SF-425)
Prior to fiscal year (FY) 2016, all Head Start grantees were required to submit financial reports made for its federal award(s) using standard form (SF) Federal Financial Report 425 (lines 10a, b, and c), detailing the cash transactions in the Payment Management System (PMS), and separate reports to the Administration for Children and Families (ACF) detailing the expenditures (lines 10d-o) made for the same award(s). The schedule of submission for SF-425 expenditure reports is described in the grant award terms and conditions and is available for reference in ACF-PI-HS-16-01 Changes in Federal Reporting.
See PDF version: Federal Financial Report (SF-425)
FY 2015 and Earlier
While printable and fillable copies of the SF-425 may be helpful for reference, the printed form used for submission of expenditure reporting on lines 10 d-o will only be accepted for FY 2015, 2014, or earlier. Grantees are to scan and upload completed copies of the FY 2015 SF-425 reports to the specified folders in the Grant Notes section of GrantSolutions.
FY 2016 and Beyond
Beginning with the FY 2016 grant awards, all SF-425 reporting for both cash transactions and for expenditures are completed through the grantee online accounts within PMS.
Detailed directions for submitting this information, including a schedule of reports, is available in ACF-PI-HS-16-01 Changes in Federal Reporting.
Historical Note: The Department of Health and Human Services (HHS) transitioned from use of the Financial Status Report (Short Form or Long Form) (SF-269) to the use of the Federal Financial Report (SF-425) for expenditure reporting on Feb. 1, 2011.
Federal Financial Report (SF-425). HHS/ACF/OHS. 2015. English.
Last Reviewed: December 2015
Last Updated: January 6, 2016