Recipients shall submit a quarterly Federal Financial Report (SF-425) throughout the period of performance, including partial calendar quarters as well as in periods where no activity occurs. Obligations and expenditures must be reported quarterly using approved forms, which are due to FEMA within 30 calendar days of the end of each calendar quarter (e.g., for the quarter ending March 31, the Federal Financial Report is due no later than April 30). Future awards and assistance drawdowns may be withheld if these reports are delinquent. The final Federal Financial Report is due 120 calendar days after the end date of the period of performance.[241]
Except for the final Federal Financial Report required for closeout, the reporting periods and due dates are described in Table 9.
Table 9: Federal Financial Report Timing
| Quarter | Reporting Period | Report Due Dates |
|---|---|---|
| 1 | Oct. 1 – Dec. 31 | Jan. 30 |
| 2 | Jan. 1 – March 31 | April 30 |
| 3 | April 1 – June 30 | July 30 |
| 4 | July 1 – Sept. 30 | Oct. 30 |
Reports are submitted via FEMA’s electronic application systems unless otherwise directed by the region.