The Federal Financial Report (SF-425) that Office of Justice Programs recipients file quarterly in JustGrants — cash receipts and disbursements, the federal share of expenditures, unliquidated obligations, the recipient share and indirect expense. It is the government-wide form, the same one HHS grantees file.
The agency's own published blank, downloaded from the agency and untouched apart from clearing the file's author metadata. Columns, categories, formulas and protection are exactly as issued — check the agency's site for a newer release before you file.
Who files this
Nonprofits holding direct OJP awards (BJA, OVC, OJJDP, NIJ, BJS and SMART programs) or subawards flowing through them — victim services, reentry, violence intervention, juvenile justice and court-based programs.
Key requirements
Funder
U.S. Department of Justice — Office of Justice Programs
Jurisdiction
Federal
Fringe range
8.25%–35% typical; confirm against your approved JustGrants budget
Indirect cost basis
Federally negotiated indirect cost rate, or the de minimis rate up to 15% of modified total direct costs (MTDC) if no current negotiated or provisional rate is on file — MTDC counts direct salaries, fringe, materials and supplies, services, travel and the first $50,000 of each subaward, and excludes equipment, capital expenditures, rental costs, participant support costs and the rest of each subaward (DOJ Grants Financial Guide 2024, last updated December 2025, §3.11)
What gets this form kicked back
SF-425s are due January 30, April 30, July 30 and October 30 and are delinquent the same day — a delinquent financial or performance report puts an automatic hold on remaining funds in ASAP and can restrict new awards.
The final SF-425 is due within 120 days after the period of performance ends (90 days for a subrecipient reporting to its pass-through), after every obligation is liquidated and the accounting records reconcile to it.
For OJP and COPS Office recipients, any dollar increase or decrease to the indirect cost category needs a Grant Award Modification — on top of the rule that cumulative budget changes over 10 percent of a $250,000-plus award need one.
Allowable OTPS categories
The categories Federal DOJ — OJP recognizes on a budget or voucher. Using wording outside this list is a routine cause of returned submissions.
Travel
Equipment
Supplies
Construction
Subawards
Procurement Contracts
Other Costs
Unallowable costs
Costs Federal DOJ — OJP will not reimburse under this contract.
Entertainment — amusement, diversion, social activities and associated costs such as gifts, show or sports tickets, meals, lodging and gratuities
Bar charges and alcoholic beverages (2 CFR 200.423)
Organized fundraising — financial campaigns, endowment drives, solicitation of gifts and bequests
Lobbying (2 CFR 200.450) and membership fees to organizations whose primary activity is lobbying
Land acquisition
Cash compensation (salary plus bonuses) above 110 percent of the federal SES maximum on awards over $250,000 — the excess must be paid with non-federal funds
Costs incurred before the project period starts or after it expires, other than closeout costs
Conference food and beverage and refreshments (generally not allowed)
Rules worth knowing before you file
The DOJ Grants Financial Guide 2024 (last updated December 2025) is the operative manual; budgets are built in the OJP Web-based Budget in JustGrants — Personnel, Fringe Benefits, Travel, Equipment, Supplies, Construction, Subawards, Procurement Contracts, Other Costs, Indirect Costs — drawdowns run through ASAP, and financial reports are the SF-425
Cash management: draw down only what will be disbursed immediately or within 10 days — funds not spent or disbursed within 10 days must be returned to the awarding agency
SF-425 Federal Financial Reports are due quarterly by January 30, April 30, July 30 and October 30 and are delinquent the same day; a delinquent FFR or performance report puts an automatic hold on remaining funds in ASAP and can restrict new awards; the final FFR is due within 120 days after the period of performance ends (subrecipients report to their pass-through within 90 calendar days)
Closeout: liquidate all obligations no later than 120 calendar days after the period of performance ends (subrecipients 90 days), reconcile the accounting records to the final SF-425, and keep the total period of performance including continuations and no-cost extensions within five years
A Grant Award Modification (GAM) is required when the cumulative budget change exceeds 10% of the total award (the 10% rule does not apply to awards under $250,000), when money moves into a category that was not in the original budget or has a zero-dollar amount, and — for OJP/COPS Office recipients — for any dollar increase or decrease to the indirect cost category
An indirect cost proposal submitted more than 90 days after the award date generally forfeits indirect recovery for the period before submission; an expired negotiated rate stops indirect drawdowns until a new rate is approved or the de minimis is elected
Computing devices, software and IT systems that count as equipment (typically a per-unit cost of $10,000 or more) need prior written approval; a Single Audit applies at $1,000,000 or more in federal awards expended in the fiscal year
Free voucher checker: upload a completed copy of this form and it flags unallowable costs, fringe above the ceiling, allocations that don't total 100% and totals that don't reconcile before you file. No signup; the file never leaves your browser.
Why vouchers get returned: the six checks behind most returned vouchers, and what each one looks like in a real file.
Stop filling this in by hand
Prove It Financials generates this exact form every month, populated from your own budget, payroll and invoices — with allocation percentages, fringe, and indirect already calculated and validated against Federal DOJ — OJP's own rules.