When is the SF-425 federal financial report due?
For US federal awards, the Uniform Guidance sets default windows for the Federal Financial Report (SF-425): 30 days after a quarterly or semiannual period, 90 after an annual one, and 120 after the award ends for the final report. Your award sets the actual frequency. Here is how to work out the dates.
The method
- Confirm the award is federal or passed through. The SF-425 is the government-wide federal financial report. If your money is from a foundation or a state program that is not federal pass-through, your agreement sets its own forms and dates.
- Find the reporting frequency in your award terms. As read on 2026-10-08, 2 CFR 200.328 says agencies collect financial reports at least annually and not more often than quarterly unless a specific condition applies. Your notice of award says which.
- Write down the reporting periods. Note when each period starts and ends, and whether they are calendar quarters or follow the award start date. Your award terms say which.
- Add the default lag to each period end. Quarterly or semiannual: 30 calendar days after the period. Annual: 90 calendar days after the period. These are the outer limits in the rule, and your award may set earlier dates.
- Add 120 days to the end of the period of performance for the final report. The recipient's final financial report is due no later than 120 calendar days after the period of performance ends. A subrecipient reports to its pass-through entity within 90 calendar days of the end.
- Check each date against the calendar. The text does not say what happens when a date is a weekend or holiday. Plan to deliver on the business day before.
- Add an internal date two weeks earlier. Finance needs the books closed, and someone needs to review and submit.
- Put every date in the register with its owner. One row per report, including the final one.
Your award agreement and your funder's instructions are the authority on every date and requirement. This page is a working method, not legal, audit or compliance advice.
A worked example (made-up award)
Federal award period: 1 October 2026 to 30 September 2027. Reporting is quarterly on calendar quarters, which the notice of award would have to say.
| Report | Period ends | Due (period end + 30 days) |
|---|---|---|
| Quarter ending 31 Dec 2026 | 31 Dec 2026 | 30 Jan 2027 (Saturday, so aim for Fri 29 Jan) |
| Quarter ending 31 Mar 2027 | 31 Mar 2027 | 30 Apr 2027 (Friday) |
| Quarter ending 30 Jun 2027 | 30 Jun 2027 | 30 Jul 2027 (Friday) |
| Quarter ending 30 Sep 2027 | 30 Sep 2027 | 30 Oct 2027 (Saturday, so aim for Fri 29 Oct) |
| Final financial report | 30 Sep 2027 | 28 Jan 2028 (Friday), 120 days after the end |
If your award reports annually instead, the same year gives one report due 90 days after the period.
The rule also lets the agency or pass-through entity extend a financial report's due date with justification. If you need more time, ask before the date and keep the answer.
Where it goes wrong
- Using the default instead of the award. The rule gives outer limits. Your terms may be earlier.
- Counting from the wrong day. 30 days after 31 December is 30 January.
- Forgetting the final report is separate. It follows the end of the whole award, not the last quarter.
- Not moving the final report after an extension. See the no-cost extension guide.
The faster path, and what it does not do
The free schedule calculator needs no signup: enter the award dates, choose quarterly with a 30-day offset, and it lists every due date with its weekday and a calendar file. For the final report, use the rule for days after the award end date. Inside GrantClose the same rules generate the deliverables with owners and reminders.
- It does not prepare, fill in or submit the SF-425 or any federal form, and it does not connect to a federal portal.
- It does not do accounting, so the figures on the form come from your books.
- It does not know your agency's rules. The dates are calculated from what you enter and the award is the authority.
GrantClose turns the reporting rule into dated deliverables, each with an owner and reminders. GrantClose never submits anything to a funder, writes your reports or gives legal, audit or compliance advice. Extracted dates are suggestions you confirm. Free for 1 active award. Launching soon Create a free account
Questions
What are the due dates for the SF-425?
As read on 2026-10-08, 2 CFR 200.328 sets no later than 30 calendar days after a quarterly or semiannual reporting period, 90 after an annual one, and 120 after the period of performance for the recipient's final report. Your award terms govern.
How often is the SF-425 required?
The rule says agencies collect financial reports at least annually and not more often than quarterly unless a specific condition applies. Your notice of award names the frequency.
What if the due date falls on a weekend?
The rule text refers only to calendar days and does not address weekends. Plan to submit on the business day before, or ask your agency.
Does GrantClose fill in or submit the SF-425?
No. It tracks that the report is due, who owns it and that it went in. You prepare and submit it yourself.
Sources read
- 2 CFR 200.328, financial reporting, read on 2026-10-08.
- 2 CFR 200.344, closeout, read on 2026-10-08.