# Presentation: 699525

## Financial Status Reports (SF-269) and Performance Reports Guidance

## Federal Aid Guidance for Reports Issued May 2003
43 CFR 12.80 Monitoring and reporting program performance
43 CFR 12.81 Financial reporting

- Federal Aid Guidance for Reports Issued May 2003
- 43 CFR 12.80 Monitoring and reporting program performance
- 43 CFR 12.81 Financial reporting

## 	Annual Interim Reports – For Multi-Year Grants Only

	The Financial Status Reports (FSR) and Performance Reports are due within 90 days following the 12-Month anniversary of the effective date approved on the Grant Agreement.

	Final Reports

	The FSR and Performance Reports are due within 90 days following the grant end date of the Grant Agreement.

	Grant Agreements with a period of up to and including 15 months only required a final FSR and Performance Report.

- 	_Annual Interim Reports – For Multi-Year Grants Only_
- 	The Financial Status Reports (FSR) and Performance Reports are due within 90 days following the 12-Month anniversary of the effective date approved on the Grant Agreement.
- 	_Final Reports_
- 	The FSR and Performance Reports are due within 90 days following the grant end date of the Grant Agreement.
- 	Grant Agreements with a period of up to and including 15 months only required a final FSR and Performance Report.

##     Annual interim reporting requirements may be waived for Grant Agreements having a longer period than 15 months under the following circumstances: 

1. The reporting requirements for the annual interim FSR and annual interim Performance Report may be waived when the grant proposal budget does not contain any Stewardship Investment Activities.

-     Annual interim reporting requirements may be waived for Grant Agreements having a longer period than 15 months under the following circumstances:
- 1. The reporting requirements for the annual interim FSR and annual interim Performance Report may be waived when the grant proposal budget does not contain any Stewardship Investment Activities.

## 2. The reporting requirements for both annual interim FSR and annual interim Performance Report may be waived for Grant Agreements that contain Stewardship Investment activities when the federal share of the Grant Agreement is less than $200,000.

3. The annual interim performance reporting requirement may be waived if the annual FSR includes the Stewardship Investment information.

- 2. The reporting requirements for both annual interim FSR and annual interim Performance Report may be waived for Grant Agreements that contain Stewardship Investment activities when the federal share of the Grant Agreement is less than $200,000.
- 3. The annual interim performance reporting requirement may be waived if the annual FSR includes the Stewardship Investment information.

## Stewardship Investments are the Federal investment in nonfederal physical property.  According to the Statement of Federal Financial Accounting Standards No. 8, Chapter 5, “Investment in nonfederal physical property” refers to those expenses incurred by the Federal Government for the the purchase, the construction, or the major renovation of physical property owned by state and local governments, including major additions, alterations, and replacements; the purchase of major equipment; and the purchase or improvement of other physical assets.”

Grants for maintenance and operations are not considered investments.

Land acquisitions and boat access developments are common examples of Stewardship Investment activities.

- Stewardship Investments are the Federal investment in nonfederal physical property.  According to the Statement of Federal Financial Accounting Standards No. 8, Chapter 5, “Investment in nonfederal physical property” refers to those expenses incurred by the Federal Government for the the purchase, the construction, or the major renovation of physical property owned by state and local governments, including major additions, alterations, and replacements; the purchase of major equipment; and the purchase or improvement of other physical assets.”
- Grants for maintenance and operations are not considered investments.
- Land acquisitions and boat access developments are common examples of Stewardship Investment activities.

## 
Annual Interim Reports:  If not waived, submit an annual interim Performance Report or FSR.  The cost by the grantee for Stewardship Investment activities must be reported as a single total of all activities during the report period and recorded in the “Remarks” section of the FSR or on the Performance Report as “Total costs for Stewardship Investment activities is $XXX”.  The “Total”  amount should include the federal and matching share of costs.

- Annual Interim Reports:  If not waived, submit an annual interim Performance Report or FSR.  The cost by the grantee for Stewardship Investment activities must be reported as a single total of all activities during the report period and recorded in the “Remarks” section of the FSR or on the Performance Report as “Total costs for Stewardship Investment activities is $XXX”.  The “Total”  amount should include the federal and matching share of costs.

## 43 CFR 12.63(b) Liquidation of obligations. A grantee must liquidate all obligations incurred under the award not later than 90 days after the end of the funding period (or as specified in a program regulation) to coincide with the submission of the annual Financial Status Report (SF-269).  The Federal Agency may extend this deadline at the request of the grantee.

## 	Payment requests must be made during the approved liquidation period.

	Reporting Extension Requests:

	Reporting extension requests need to be submitted on or before the current due date expires.  Requests may be submitted in writing, by fax, or e-mail and must include the amount of time requested along with a justification.

	Requests for extensions for up to a total of 90 days may be submitted by State Federal Aid program coordinators, financial managers, or any other individuals with signature authority for Federal Aid Programs.  All subsequent requests for extensions must include a detailed explanation and be signed by the Director of the grantee agency.

- 	Payment requests must be made during the approved liquidation period.
- 	_Reporting Extension Requests_:
- 	Reporting extension requests need to be submitted on or before the current due date expires.  Requests may be submitted in writing, by fax, or e-mail and must include the amount of time requested along with a justification.
- 	Requests for extensions for up to a total of 90 days may be submitted by State Federal Aid program coordinators, financial managers, or any other individuals with signature authority for Federal Aid Programs.  All subsequent requests for extensions must include a detailed explanation and be signed by the Director of the grantee agency.

## Extension Form