Implementation of the Federal Financial Reporting Form (SF-425)

As of February 1, 2011, the Department of Health and Human Services (DHHS) will begin the transition from use of the SF-269, Financial Status Report (Short Form or Long Form) to the use of the SF-425 Federal Financial Report for expenditure reporting. SF-269s will no longer be accepted for expenditure reports due after that date. If an SF-269 is submitted, the Administration for Children and Families (ACF) will return it and require the recipient to complete the SF-425.

The transition strategy is allowing individual HHS Operating Divisions to select--from a limited number of options--the approach that best fits their programs and business process. This transition does not affect completion or submission of the cash reporting to the HHS Payment Management System (PMS). The primary features of this transition for recipients are that OPDIVs that previously required electronic submission of the SF-269 will receive the SF-425 expenditure reports electronically and, until further notice, OPDIVs that have been receiving expenditure reports in hard copy will continue to do so.

All expenditure reports will be due on one of the standard due dates by which cash reporting is required to be submitted to PMS OR at the end of a calendar quarter as determined by the Operating Division. As a result, a recipient that receives awards from more than one OPDIV may be subject to more than one approach, but will not be required to change its current means of submission or be subjected to more than eight standard due dates.

Beginning with budget periods which end from January 1 - March 31, 2011, and for all budget periods thereafter, all affected ACF grantees will be required to submit an SF-425 report as frequently as is required in the terms and conditions of their award using due dates for reports to PMS.

The following table outlines the reporting due dates:

Budget Period bEGINS BUDGET PERIOD ENDS FFR Due date FFR Due date FFR Due date
Semi-Annual Reporting Deadlines
1-Jan 31-Dec 30-Jul 30-Jan 30-Apr
1-Feb 31-Jan 30-Oct 30-Apr 30-Apr
1-Mar 28-Feb 30-Oct 30-Apr 30-Jul
1-Apr 31-Mar 30-Oct 30-Apr 30-Jul
1-May 30-Apr 30-Jan 30-Jul 30-Jul
1-Jun 31-May 30-Jan 30-Jul 30-Oct
1-Jul 30-Jun 30-Jan 30-Jul 30-Oct
1-Aug 31-Jul 30-Apr 30-Oct 30-Oct
1-Sep 31-Aug 30-Apr 30-Oct 30-Jan
1-Oct 30-Sep 30-Apr 30-Oct 30-Jan
1-Nov 31-Oct 30-Jul 30-Jan 30-Jan
1-Dec 31-Nov 30-Jul 30-Jan 30-Apr

Budget Period begins budget period ends FFR Due date FFR Due date FFR Due date FFR Due date FFR Due date
Quarterly Reporting Deadlines
1-Jan 31-Dec 30-Apr 30-Jul 30-Oct 30-Jan 30-Apr
1-Feb 31-Jan 30-Jul 30-Oct 30-Jan 30-Apr 30-Apr
1-Mar 28-Feb 30-Jul 30-Oct 30-Jan 30-Apr 30-Jul
1-Apr 31-Mar 30-Jul 30-Oct 30-Jan 30-Apr 30-Jul
1-May 30-Apr 30-Oct 30-Jan 30-Apr 30-Jul 30-Jul
1-Jun 31-May 30-Oct 30-Jan 30-Apr 30-Jul 30-Oct
1-Jul 30-Jun 30-Oct 30-Jan 30-Apr 30-Jul 30-Oct
1-Aug 31-Jul 30-Jan 30-Apr 30-Jul 30-Oct 30-Oct
1-Sep 31-Aug 30-Jan 30-Apr 30-Jul 30-Oct 30-Jan
1-Oct 30-Sep 30-Jan 30-Apr 30-Jul 30-Oct 30-Jan
1-Nov 31-Oct 30-Apr 30-Jul 30-Oct 30-Jan 30-Jan
1-Dec 31-Nov 30-Apr 30-Jul 30-Oct 30-Jan 30-Apr


Copies of the form in Adobe PDF and MS-Excel formats, along with instructions, are available at


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