March 1, 2012

Federal Railroad Administration

Grantee Reporting
March 1, 2012 2

§ Introduction to Reporting

• Why Reporting Matters

• Reporting Responsibilities in the Grant Lifecycle

• Required Reports Overview

• Locating Reporting Requirements in your Notice of Grant Award (NGA)

• Reporting Due Dates

§ Required Reports

• FRA Quarterly Progress Report

• Federal Financial Report (SF-425)

• ARRA 1512 Report

• Final Performance Report

§ Wrap Up

• Reporting Reminders

§ Reporting Support

• Reporting Resources

• Questions? Email FRA-grants@dot.gov

Agenda
3

Introduction to Reporting
March 1, 2012 4

Why Reporting Matters

§ Requirement of receiving federal funds

§ Critical component of federal grants management

− Validates projects are on track with scope, schedule, and budget

− Provides opportunities for FRA to assist projects that are off track or require assistance 

− Part of FRA’s monitoring and oversight mission

− Data used by the agency and federal government to develop accurate budgets and inform Congressional, 

GAO, and OIG inquiries

§ Key communication used to capture the grant’s “story”

− Allows grantees to formally document project progress, achievements, setbacks, and expenses to FRA 

personnel 

Possible Consequences of Inaccurate or Late Reporting

Grantees may be:

§ Denied reimbursement requests

§ Subject to increased monitoring activities

§ Less likely to be considered for future potential funding opportunities

§ Reported for non-compliance
March 1, 2012 5

Reporting Responsibilities in the Grant Lifecycle

§ The majority of grantee reports are submitted between the Award Obligation and Grant Closeout stages of the 

grant lifecycle

§ It is the grantee’s responsibility to review the NGA in order to identify the reporting requirements for the grant

§ Below is an overview of reporting responsibilities in the grant lifecycle:

üSubmit reports based 

on requirements and 

schedule

ü Submit Final 

Performance Report

ü Submit final FFR 

(SF-425)

Reporting Responsibilities in the Grant Lifecycle

ü Review NGA to 

identify reporting 

requirements

ü Create schedule 

based on 

identified 

reporting 

requirements and 

project start/end 

date

NOFA 

Announcement Application PreAward Award Obligation

Post Award

Management

Grant Closeout
March 1, 2012 6

FRA 

Quarterly 

Progress 

Report 

FFR SF -425 Final 

Performance 

Report

ARRA

1512

Project Outcomes 

and Performance 

Measures

Annual Budget 

Review and 

Program Plan

FFATA*

Typical

Grant

ü ü ü

TIGER ü ü ü ü ü ü

ARRA ü ü ü ü

Subawards ü

Required Reports Overview

§ All grantees must submit:

− FRA Quarterly Progress Report: Quarterly report on project activities

− Federal Financial Report (FFR) SF-425: Quarterly financial report on project expenditures

− Final Performance Report: Cumulative report on project activities and accomplishments

§ Additional reports may be required based on type of grant:

− ARRA 1512 Report (ARRA)

− Project Outcomes and Performance Measures Report (TIGER)

− Annual Budget Review and Program Plan Report (TIGER)

− Federal Funding and Accountability and Transparency Act (FFATA) (Subawards)

*Does not apply to ARRA funding 
March 1, 2012 7

§ Reporting requirements can typically 

be found in Attachment 1: Special 

Provisions, Sections 9-11, of the NGA

§ A few exceptions include:

− TIGER I: Attachment 1: 

Standard Terms and 

Conditions, Section 6

− TIGER II: Attachment 1, 

Section 7

Locating Reporting Requirements in the NGA
8

Reporting Due Dates

Reporting Periods

FY Q1 FY Q2 FY Q3 FY Q4

Oct – Dec Jan – Mar April – June July – Sept

FRA Quarterly Progress

Report Jan 30 April 30 July 30 Oct 30

FFR SF-425 Jan 30 April 30 July 30 Oct 30

TIGER Progress Report Jan 20 April 20 July 20 Oct 20

ARRA 1512 Jan 10 April 10 July 10 Oct 10

Final Performance 

Report

Final performance reports are due within 90 days of the end of the project 

performance period (i.e., the expiration date of the NGA). Please note – this 

requirement may differ for ARRA funding.

Note: Reports can be submitted NO LATER THAN the dates listed above
9

Required Reports
March 1, 2012 10

Purpose: Used to track project activities and progress against the approved 

milestones in the Statement of Work (SOW); additionally, used by FRA to verify the 

project is on track and within budget.

Components of Report:

§ Project Description

− Summarize core components of project

− Provide overview of goals and objectives during current quarter

§ Significant Accomplishments this Period:

− Describe quarterly project execution 

− Explain major accomplishments and their relationship to the project

§ Milestones and Deliverables

− List individual deliverables by task and status 

§ Technical/Cost/Schedule Problems:

− If applicable, list the challenges you face in meeting the demands of 

your project’s scope, schedule or budget

§ Work Planned for Next Period:

− Describe your project plan for the upcoming quarter

FRA Quarterly Progress Report 

Report Details

Submitter: All Grantees

Due Date: Within 30 days 

after end of each quarter

Process: Submit to Grant 

Manager via email

FRA Reporting Website URL: http://www.fra.dot.gov/rpd/passenger/71.shtml

Support Tools

• FRA Quarterly Progress 

Report Template

• FRA Quarterly Progress 

Report Instructions
March 1, 2012 11

Purpose: Financial report used to show the cumulative and actual expenditures 

to date for the grant. 

Key Components of Report:

§ Fields 1-9: General Information

− 4a. DUNS Number: Block #1B from NGA

− 4b. EIN: Block 1A from NGA

− 5. Recipient Account Number: Optional

− 6. Report Type: Quarterly or Final only

− 7. Basis of Accounting: Cash or Accrual

− 8. Project Period: Block #5 from NGA

− 9. Report End Date: Mar 31, Jun 30, Sept 30, or Dec 31

§ Field 10a-10c: Federal Cash

− 10a. Cash Receipts: Report cumulative cash receipts from DOT

− 10b. Cash Disbursements: Report cumulative cash disbursements to 

Vendors

− 10c. Cash on Hand: Calculation (10a minus 10b)

§ Field 10d-10h: Federal Expenditures

− 10d. Total Federal Funds Authorized: Block #11 from NGA

− 10e. Federal Share of Expenditures: Cumulative expenditures of federal 

funds (should not exceed 10d)

− 10f. Unliquidated Obligations: Cumulative obligations for which an 

expenditure has not occurred

− 10g. Total Federal Share: Calculation (sum of 10e and 10f)

− 10h. Unobligated Balance: Calculation (10d minus 10g)

Report Details

Submitter: All Grantees

Due Date: Within 30 days 

after end of each quarter

Process: Submit to Grant 

Manager and Administrative 

Officer via email

Federal Financial Report (SF-425) – 1 of 2

FRA Reporting Website URL: http://www.fra.dot.gov/rpd/passenger/71.shtml
March 1, 2012 12

Components of Report (continued):

§ Field 10i-k: Recipient Share (if recipient share or match is required)

− 10i. Total Recipient Share Required: Check Special Provisions for 

required match amount

− 10j. Recipient Share of Expenditures: Cumulative expenditures of 

match funds (should not exceed 10i)

− 10k. Remaining Recipient Share: Calculation (10i minus 10j)

§ Field 10l –10o: Program Income (if program income is earned)

− 10l. Total Program Income Earned: Cumulative amount of program 

income earned during the project

− 10m. Deduction Alternative: Cumulative amount of program income 

deducted from federal award amount

− 10n. Addition Alternative: Cumulative amount of program income 

reinvested in the program in addition to federal funds and match

− 10o. Unexpended Program Income: Calculation (10l minus 10m or 

10l minus 10n)

§ Fields 11 - 13

− Indirect Expense: Report indirect expenses in accordance with 

Federally approved indirect cost rate

− Remarks: Not required

− Certification: Sign and certify the accuracy of the report

Support Tools

• SF-425 Form

• SF-425 Form Instructions

• OMB Grants Forms

Federal Financial Report (SF-425) – 2 of 2

FRA Reporting Website URL: http://www.fra.dot.gov/rpd/passenger/71.shtml
March 1, 2012 13

ARRA 1512 Report – 1 of 2

Report Details

Submitter: All direct 

recipients of ARRA funding, 

including reports for all subrecipients receiving more 

than $25,000 in Recovery Act 

funding.

Due Date: Report due 10th

day after end of each 

calendar quarter

Process: Submit to 

http://www.federalreporting

.gov/

Purpose: ARRA funding recipients must submit cumulative data for each ARRA 

award so OMB can track how ARRA funds are being used to create jobs. 

Key components of report:

§ Reporting information: Award number and type (grant or loan)

§ Award Recipient Information: Information about the award recipient

§ Award Information: Detailed information on award and any sub awards or 

vendors such as: 

− Amount of Award

− Total Number of Sub Awards to Individuals

− Total Number of Payments to Vendors

− Award Description

ARRA Recipient Reporting Website URL: http://www.fra.dot.gov/rpd/passenger/3007.shtml
March 1, 2012 14

Support Tools

• ARRA 1512 Instructions

• ARRA 1512 Job 

Calculation Guidance

• Recipient Reporting Data 

Dictionary

Key components of report (continued): 

§ Project Information: Detailed list of all projects or activities for which 

Recovery Act funds were obligated or outlaid

− Name 

− Description 

− Status of project or activity

• Evaluation of the completion status based on Data Model 

descriptions

− Total Federal Amount ARRA Received/Invoiced

• Enter total amount of ARRA funds received through 

reimbursement

− Number of Jobs 

• Use formula to report only on jobs created with ARRA money 

in the relevant quarter 

• See next slide for formula and example calculation

§ Sub-recipients / Vendors tabs: Detailed information on any contracts, 

subcontracts or sub grants awarded by the grantee 

ARRA 1512 Report – 2 of 2

ARRA Recipient Reporting Website URL: http://www.fra.dot.gov/rpd/passenger/3007.shtml

Reminder

Prior to submitting ARRA 

data and reports, prime and 

sub recipients must register 

with FederalReporting.gov, 

where they will submit the 

quarterly 1512(c) report. 

Recipients should register 

within 10 business days of 

receiving an award.
March 1, 2012 15

Guidance for calculating the number of jobs created and retained:

• To calculate Full-Time Employee:

• To calculate hours in a full-time schedule:

Example:

• Scenario: A project that is partially funded by the Recovery Act employs two full-time employees and one parttime employee (50 percent time). Employee 1 works full-time and his hours are 100 percent funded by Recovery 

Act funds. Employee 2 works full-time and 50 percent of her hours are funded by Recovery Act funds. Employee 3 

is part-time and his job is not funded by Recovery Act.

ARRA 1512 Report – Example Calculation

Total number of hours worked and funded 

by ARRA during the reporting period

Hours in a full-time schedule

=FTE

Number of hours worked in a week by a fulltime employee

X

13 (the number of weeks in a quarter)

Hours in a fulltime schedule

=

FTE Calculation Based on Quarterly Hours Worked Hours funded by 

Recovery Act

Employee 1 – full-time hours worked, fully funded by Recovery Act funds 520

Employee 2 – full-time hours worked, partially funded by Recovery Act funds 260

Employee 3 – part-time hours worked, not funded by Recovery Act funds N/A

A. Total Hours Worked by Quarter (E1+E2) 780

B. Quarterly Hours for One Full-Time FTE 520

Total FTE: Number of Jobs Created/Retained (A divided by B) 1.5
March 1, 2012 16

Purpose: A grant cannot be closed out until this report, or an equivalent final 

deliverable, is submitted. Additionally, the report provides an opportunity to 

promote the project’s successes and overall benefit to community.

Components of Final Performance Report:

§ Project Title and Grant Number

§ Project Abstract (Half page)

− A high-level summary of the project, including the scope of work and major 

accomplishments. 

§ Project Narrative (2-4 pages)

– A cumulative summary of project activities. The project narrative should 

include a description of project objectives, major milestones, and 

accomplishments as they relate back to the Statement of Work. The narrative 

should also include the relevance and impact that the project brings to the 

region and to key stakeholders. The project narrative should include any 

relevant photographs, including before and after photos (if applicable).

§ Budget Narrative (Half page)

– A summary of financial reporting activity over the life of the award. This 

should include a summary of material variance against original projected 

budget.

Final Performance Report

Report Details

Submitter: All Grantees

Due Date: Due within 90 

days of the end of the 

project performance period 

(i.e., the expiration date of 

the NGA). Please note – this 

requirement may differ for 

ARRA funding.

Process: Submit to Grant 

Manager via email

FRA Reporting Website URL: http://www.fra.dot.gov/rpd/passenger/71.shtml
17

Wrap Up
March 1, 2012 18

§ Reporting is a requirement of receiving federal funds and a critical component of federal grants management 

to make sure projects are on track in terms of scope, schedule, and budget.

§ It is the grantee’s responsibility to review the NGA and identify which reports are required. 

§ Refer to FRA website for guidance on completing and submitting reports.

§ Use FRA staff and resources that are available to assist you.

§ Make sure grant numbers and titles are correct.

§ Fill out all required fields in reports and do not leave blank spaces.

§ When submitting reports, include grant number and title in subject line of email.

§ If you are unable to meet a deadline, please notify your grant manager as soon as possible.

§ Do NOT miss the ARRA 1512 deadlines!

§ As a result of inaccurate or late reporting, your grant may be:

− Denied reimbursement requests

− Subject to increased monitoring activities

− Less likely to be considered for future potential funding opportunities

− Reported for non-compliance

Reporting Reminders
19

Reporting Support
March 1, 2012 20

§ FRA Website

− FRA Reporting Overview: http://www.fra.dot.gov/rpd/passenger/71.shtml

− ARRA Recipient Reporting: http://www.fra.dot.gov/rpd/passenger/3007.shtml

− FFATA Reporting: http://www.fra.dot.gov/rpd/passenger/fp_FFATA_Reporting.shtml

§ Forms, Instructions, and Templates

Reporting Resources

§ Contact Information

− For questions on specific reports for your grants, contact your grant manager

− For general inquiries, contact FRA-grants@dot.gov

Title Website URL

FRA Quarterly Progress Report 

Template http://www.fra.dot.gov/rpd/downloads/Quarterly_Progress_Report_for_FRA_0910.XLS

FRA Quarterly Progress Report 

Instructions http://www.fra.dot.gov/rpd/downloads/FRA_Progress_Report_Instructions_Sept2010.pdfl

FFR (SF-425) Form http://www.whitehouse.gov/sites/default/files/omb/assets/grants_forms/SF-425.pdf

FFR (SF-425) Form Instructions http://www.whitehouse.gov/sites/default/files/omb/grants/standard_forms/SF425_instructions.pdf

ARRA 1512 Instructions http://www.fra.dot.gov/rpd/downloads/ARRA_1512_Instructions_Sept2010.pdf

ARRA 1512 Job Calculation

Guidance http://www.fra.dot.gov/rpd/downloads/1512_Jobs_Calculation_Guidance_Sept2010.pdf
21

Questions?

For questions on this presentation, email FRA-grants@dot.gov with “Webinar Question” in subject line.