U.S. Department of Homeland Security 
Washington, DC 20472 


Grant Programs Directorate 
Information Bulletin No. 333 
September 29, 2009 


TO: 
All Federal Emergency Management Grantees 

FROM: 
Timothy W. Manning 
Deputy Administrator 
National Preparedness 
Federal Emergency Management Agency 

SUBJECT: 
Use of Standard Form (SF) 425, Federal Financial Report, in lieu of SF269, 
SF-269A, SF-272, and SF-272A for Recipient Financial Reporting 

On October 15, 2008, the Office of Management and Budget (OMB) issued a Federal 
Register Notice entitled "Information Collection Activities: Proposed Collection; 
Comment Request" to outline upcoming requirements related to recipient financial 
reporting. Pursuant to the Federal Financial Assistance Management Improvement Act 
of 1999 (P.L. 106-107), OMB directed that the SF-425, also known as the Federal 
Financial Report (FFR), replace the SF-269, SF-269A, SF-272, and SF-272A, currently 
used by Federal grant recipients to report the financial status of grant funds and cash 
transactions using grant funds. Beginning October 1, 2009, all Federal agencies and 
Federal grant recipients will be required to use the SF-425 for financial reporting. 

With the implementation of the SF-425, Federal Emergency Management Agency 
(FEMA) grantees will be subject to new reporting guidelines. Recipients of Assistance to 
Firefighters Grant (AFG) awarded on or after October 1, 2009 must submit financial 
reports using the SF-425 on a semi-annual basis. Recipients of all other FEMA grants, 
both current and those awarded after October 1, 2009, will be required to submit financial 
reports using the SF-425 on a quarterly basis. Recipients will report on all FEMA grants 
individually. The quarterly and semi-annual reports must be submitted within 30 days of 
the close of the reporting period, and the final SF-425 within 90 days of the conclusion of 
the award agreement. All of FEMA's grant management systems, including Payment and 
Reporting System (PARS), Emergency Management Mission Integrated Environment, 
the AFG system, and Mitigation E-Grants, will be updated to reflect these new 
requirements. For FEMA grantees that use the Department of Health and Human 
Services’ SmartLink System, the SF-425 will also be available in that format. 

New grant guidance issued for FY 2010 will reflect the new reporting requirements. 
Terms and conditions of new award agreements will also include reference to this new 
requirement. This information bulletin serves as official notification to FEMA grantees 
of this change for current and ongoing awards. Previously issued program guidance will 


not be revised since the quarterly reporting requirement was included in the guidance, but 
the approved form for the report has changed. 

The SF-425 is included in this Information Bulletin as Appendix A. For SF-425 
instructions and the Federal Financial Report Attachment, please see OMB's website at 
http://www.whitehouse.gov/omb/grants_forms/. 

Additional questions on the use of the SF-425 may be directed to the FEMA-Grants 
Management Division Call Center at (866) 927-5646 or via e-mail to ASKGMD@
dhs.gov. 

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Appendix A: SF-425 Federal Financial Report 

FEDERAL FINANCIAL REPORT 

(Follow form instructions) 

1. Federal Agency and Organizational Element 
to Which Report is Submitted 
2. Federal Grant or Other Identifying Number Assigned by Federal Agency 
(To report multiple grants, use FFR Attachment) 
Page 
1 
of 
pages 
3. Recipient Organization (Name and complete address including Zip code) 
4a. DUNS Number 4b. EIN 5. Recipient Account Number or Identifying Number 
(To report multiple grants, use FFR Attachment) 
6. Report Type 
. 
Quarterly 
. 
Semi-Annual 
. 
Annual 
. 
Final 
7. Basis of 
Accounting 
. Cash . Accrual 
Project/Grant Period 
From: (Month, Day, Year) 
To: (Month, Day, Year) 9. Reporting Period End Date 
(Month, Day, Year) 
10. Transactions Cumulative 
(Use lines a-c for single or multiple grant reporting) 
Federal Cash (To report multiple grants, also use FFR Attachment): 
a. Cash Receipts 
b. Cash Disbursements 
c. Cash on Hand (line a minus b) 
(Use lines d-o for single grant reporting) 
Federal Expenditures and Unobligated Balance: 
d. Total Federal funds authorized 
e. Federal share of expenditures 
f. Federal share of unliquidated obligations 
g. Total Federal share (sum lines e and f) 
h. Unobligated balance of Federal funds (line d minus g) 
Recipient Share: 
i. Total recipient share required 
j. Recipient share of expenditures 
k. Remaining recipient share to be provided (line i minus j) 
Program Income: 
l. Total Federal program income earned 
m. Program income expended in accordance with the deduction alternative 
n. Program income expended in accordance with the addition alternative 
o. Unexpended program income (line l minus line m or line n) 
11. Indirect 
Expense 
a. Type b. Rate c. Period From Period To d. Base e. Amount Charged f. Federal Share 
g. Totals 
12. Remarks: Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation: 
13. Certification: By signing this report, I certify that it is true, complete, and accurate to the best of my knowledge. I am aware that 
any false, fictitious, or fraudulent information may subject me to criminal, civil, or administrative penalities. (U.S. Code, Title 18, Section 1001) 
a. Typed or Printed Name and Title of Authorized Certifying Official c. Telephone (Area code, number and 
extension) 
d. Email address 
b. Signature of Authorized Certifying Official e. Date Report Submitted (Month, Day, Year) 
14. Agency use only: 

Standard Form 425 
OMB Approval Number: 0348-0061 
Expiration Date: 10/31/2011 

Paperwork Burden Statement 

According to the Paperwork Reduction Act, as amended, no persons are required to respond to a collection of information unless it displays a valid OMB 
Control Number. The valid OMB control number for this information collection is 0348-0061. Public reporting burden for this collection of information is 
estimated to average 1.5 hours per response, including time for reviewing instructions, searching existing data sources, gathering and maintaining the data 
needed, and completing and reviewing the collection of information. Send comments regarding the burden estimate or any other aspect of this collection of 
information, including suggestions for reducing this burden, to the Office of Management and Budget, Paperwork Reduction Project ( 0348-0060), 
Washington, DC 20503. 

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