SF-425 Reporting Checklist
TLDR
The SF-425 is not complicated once you understand the data it requires and where to get it. The most common errors - entering period-only instead of cumulative figures on line 10f, miscalculating indirect costs, leaving line 10j blank when program income exists - happen because the person preparing the form is working from incomplete information. This checklist goes line by line so nothing is missed.
Before You Start: What You Need to Have in Hand
Before opening the SF-425 form in the submission system, gather:
- The notice of award - for the FAIN (Federal Award Identification Number), federal agency name, and authorized award amount
- A grant-specific expenditure report from your accounting system - covering the period from award inception through the last day of the reporting period
- A draw history from the payment system (PMS, ASAP, or agency portal) - showing cumulative federal cash received
- Your approved indirect cost rate (NICRA) or documentation of your de minimis rate election
- Program income records for the reporting period (if applicable)
- Matching/cost share documentation (if a match is required by the award)
Section 1: Header Fields (Lines 10a-10d)
Line 10a: Federal Agency and Organizational Element
What it is: The full name of the federal awarding agency and the specific bureau, office, or division that awarded the grant.
Where to get it: The notice of award. Copy exactly as written.
Common mistake: Using the program office name without the parent agency. Enter the full agency name (e.g., “U.S. Department of Health and Human Services, Substance Abuse and Mental Health Services Administration”).
Line 10b: Federal Grant or Other Identifying Number Assigned by the Federal Agency
What it is: The FAIN - the unique identifier assigned to your award by the federal agency.
Where to get it: The notice of award. It is typically in a format like SM-20-001 or 2021-VA-BX-0012.
Common mistake: Using an internal award number, a grant application number, or the SAM.gov opportunity number. The FAIN is specific to your award, not the funding opportunity.
Line 10c: Recipient Organization (Name and Complete Address, Including Zip Code)
What it is: Your organization’s legal name and registered address.
Where to get it: Your organization’s SAM.gov registration. Use the legal name that matches the EIN.
Common mistake: Using a DBA name or program name instead of the legal organizational name.
Line 10d: Employer Identification Number (EIN)
What it is: Your organization’s nine-digit federal tax identification number.
Where to get it: Your IRS determination letter or form 990. Must match what is registered in SAM.gov.
SF-425 Reporting Checklist
A line-by-line walkthrough of the SF-425 Federal Financial Report - what each field means, where to get the data, common mistakes, and a pre-submission reconciliation checklist. Delivered by email.
We'll email the resource and a short follow-up sequence. Unsubscribe any time.