Sba form sf 425 2025

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The document is a Federal Financial Report (FFR) that outlines the financial status of federal grants, including cash receipts, disbursements, expenditures, and unliquidated obligations. It requires detailed reporting on federal and recipient shares, program income, indirect expenses, and includes a certification section for accuracy. The report is submitted to a federal agency and must comply with specific regulations.

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What is an SF 425 form?

SF-425 is a standard form that recipients of federal funds under COPS Office grant programs (grantees) must use to report cumulative expenses incurred under each award. Grantees must submit one SF-425 per grant number every quarter. Financial reports are submitted in JustGrants.

What does federal share of unliquidated obligations mean?

Federal share of unliquidated obligations is EDAs share of bills not yet paid for the project. For cash basis grantees, this would be invoices received but not paid. For accrual basis, unliquidated obligations are unpaid expenses that have been recorded in their books.

Who completes SF 425?

Grantees are required by the HUD grant agreement to submit a FFR/SF-425. Due no later than 30 calendar days after the last day of a calendar year quarter. Submit every quarter, regardless of whether expenses were included or not, once the project has begun.

What are the requirements for the SF-425?

Reporting Requirements The SF-425 Federal Financial Report (FFR) should show the actual funds you have spent (expenditures) and any bills you are going to pay (unliquidated obligations incurred) at the recipient/subrecipient level, both for the reporting period and cumulatively, for each award.

What is an unliquidated obligation under SF 425?

The term SF‐425 is used interchangeably with FFR. Unliquidated Obligation: Debt that has been incurred for the grant, but not yet paid out. On a cash basis, obligations are incurred but not yet paid.

sf 425 form 2023

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How to calculate unliquidated obligations?

Unliquidated Obligations: Subtract the total liquidated amount (payments made) from the total obligated amount to calculate the unliquidated obligations. Unobligated Balance: Subtract the cumulative amount of the recipients unliquidated obligations and expenditures from the total of awarded funds.

What is an unliquidated obligation?

DEFINITION. a. Unliquidated Obligation (ULO): For purposes of this policy, the term ULO means the unexpended balance remaining from the amount of federal funds EPA obligated to an agreement under 31 USC 1501(a)(5). This is the amount the recipient of the agreement has not drawn down.

What is Form 425 used for?

What Is SEC Form 425? SEC Form 425 is the prospectus document companies must file to disclose information about their business combinations. A business combination may refer to a merger between two or more companies, or a consolidation.

Sba form sf 425 2025

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