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The Federal Financial Report (FFR), also known as the , or Standard Form (SF) - 425, is an Office of Management and Budget (OMB)-approved financial reporting form used by recipients of Federal financial assistance recipients to report on funds used for grant or cooperative agreement-supported projects and/or activities. awards.  


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titleApplies to:

All grants and cooperative agreements

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Contents

Table of Contents
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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. Federal Financial Report (FFR) SF-425used both for interim and final reports required of the recipients. 

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Authorities

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2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

§200.327 Financial reporting.

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[78 FR 78608, Dec. 26, 2013]

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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. 

topFederal Financial Report (FFR) SF-425

Learning Aids

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Completing the Federal Financial Report (SF-425)Federal Financial Report (FFR) SF-425

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Related Pages

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Federal Financial Report (FFR) SF-425top

Resources

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References

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Federal Financial Report (FFR) SF-425top