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Overview
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The Federal Financial Report (FFR), or SF-425, is an OMB-approved financial reporting the current form used to track financial data tied to Federal grants and or cooperative agreementsby Federal financial assistance recipients to report to allowable costs incurred on their award-supported projects. This form is the result of a merging of previous Federal financial reports into a single, comprehensive form that recipients use when reporting to Federal awarding agencies on allowable expenditures incurred on their grant or cooperative agreements. used both for interim and final reports required of the recipients.
Authorities
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2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
§200.327 Financial reporting.
Unless otherwise approved by OMB, the Federal awarding agency may solicit only the standard, OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future collections as may be approved by OMB and listed on the OMB Web site). This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting.
References
[1] 43 CFR 12.81(b)(1).
[2] ibid. (a)(1).
[78 FR 78608, Dec. 26, 2013]
Frequently Asked Questions
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Must subrecipients use the SF-425 to report subaward-supported projects to their pass-through entities?
No. Subrecipients report their subaward-supported financial data in the format and frequency determined by their pass-through entity.
Learning Aids
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Completing the Federal Financial Report (SF-425)
Related Pages
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Resources
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References
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top[3] 516 FW 1.8 A.
