Completing and Submitting the Federal Cash Transactions Report (FCTR Form 425)

Effective Date:

March 20, 2017




Jane O'Clair

Basis for Procedure

This document describes how Central Office completes and submits the Federal Cash Transactions Report (FCTR form 425) as required by letter of credit (LOC) sponsored program awards and the Uniform Guidance.

Procedure Summary

The FCTR 425 is prepared and submitted on a quarterly basis with the exception of NOAA which requires semi-annual reporting. Most reports are submitted electronically through the Division of Payment Management Website. US Dept. of Energy requires submission via email to for Chicago field office awards and to for NNSA awards.

The report is due 30 business days after the end of each calendar quarter on January 30, April 30, July 30 and October 30.

Procedure Steps


Role or Responsibility

References or Tips

Extract Oracle cumulative grant to date data by running Report Center query "DHS LOC Cumulative Expenditures Bill to Sponsors" and query "GS LOC Monthly Cash & Expense"

Central Office (CO)Treasury

Query file path: Shared Folders/650 Central Office/Finance Office

Download sponsor FCTR from Division of Payment Management website

CO Treasury


Utilize Excel or Access reporting tool to sort and consolidate Oracle data by sponsor ID number

CO Treasury


Populate download FCTR with Oracle cumulative grant to date data and reconcile any awards where all expenditures cannot be claimed

CO Treasury


Follow up with appropriate campuses on problem awards

CO Treasury


Certify and submit completed report to sponsor via web based upload or email

CO Treasury




Related Information



Federal Govt. standard form SF425

Change History


Summary of Change

March 20, 2017

Changed format and updated with current information.

March 10, 2010

Updated with current information.

March 9, 2004

Converted BC-A-204 to HTML and updated with current information.



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