Federal HHS · Federal

SF-425 Federal Financial Report

The standard federal financial report (Federal Financial Report, form SF-425) filed by recipients of federal awards, reporting cash status and federal expenditures for the period.

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PDF form · 267 KB · official blank

Download the template

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

Head Start grantees and other federal HHS award recipients.

Key requirements

Funder

U.S. Department of Health and Human Services — Head Start

Jurisdiction

Federal

Fringe range

8.25%–35%

Indirect cost basis

Federally negotiated indirect cost rate, or 15% de minimis if none is on file (2 CFR Part 200, adopted directly since October 1, 2025; 2 CFR Part 300 for Head Start-specific terms)

What gets this form kicked back

A Single Audit is required once federal expenditures cross $1,000,000 in a fiscal year, counting all federal awards, not just this one.

Subrecipient closeout is due 90 days after the period of performance ends.

Indirect is either your federally negotiated rate or the 15% de minimis — the 2024 revisions to 2 CFR 200 raised that floor from 10%.

Allowable OTPS categories

The categories Federal HHS recognizes on a budget or voucher. Using wording outside this list is a routine cause of returned submissions.

Professional Services
Staff Training
Program Consultants
Child Nutrition — CACFP
Supplies — Program & Classroom
Transportation — Children
Equipment
Community Engagement Activities
Printing
Licenses & Permits

Unallowable costs

Costs Federal HHS will not reimburse under this contract.

Religious activities
Entertainment

Rules worth knowing before you file

Single Audit required over $1,000,000 in federal expenditures
Subrecipient closeout is due 90 days after the period of performance ends
The Program Information Report (PIR) is required annually

Federal HHS — fiscal rules, voucher exports and setup: how Prove It Financials builds this form from your own payroll, budget and invoices.
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 HHS's own rules.

See how it works

SF-425 Federal Financial Report

Who files this

Key requirements

What gets this form kicked back

Allowable OTPS categories

Unallowable costs

Rules worth knowing before you file

Related

Stop filling this in by hand