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CHAPTER 4-230

PERFORMANCE AND FINANCIAL REPORTING FOR AN AML GRANT

4-230-00 What does this chapter do?

4-230-10 Where do these requirements come from?

4-230-20 When must you submit reports? 

4-230-30 How can you submit reports? 

4-230-40 What information must you provide?

4-230-50 Are there any alternatives to these reporting requirements?

4-230-60 How will we review your reports? 

4-230-00 What does this chapter do?

This chapter explains the reports required from you, a state or tribe that received an Abandoned 

Mine Land (AML) grant from us, the Office of Surface Mining Reclamation and Enforcement 

(OSMRE). It describes, when your reports are due, how to submit them, and what information 

you must report. This information applies to you if your state or tribal reclamation program has 

not certified that it has completed coal reclamation. If your program has certified, see Chapter 4-

300 for information on your reporting requirements.

4-230-10 Where do these requirements come from?

The requirements for submission of recipient performance and financial reports are established in 

the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal 

Awards, at 2 CFR 200, Subpart D.

4-230-20 When must you submit reports? 

You must submit programmatic and financial reports to us annually. These reports are due 90 

days after the end of each 12-month reporting period. 

A. Your first annual report will normally be a final report for the subaccounts within your 

grant that last one year, such as administrative costs. The reporting period starts on the 

effective date of the grant and ends on the last day of the performance period of the 

closing subaccounts.

B. Your second annual report will normally be an interim report. You may choose whether 

to end the report period on the same day of the year as your first report or on the next 

calendar quarter end date: March 31, June 30, September 30, or December 31. For 

example, if your grant begins on March 1, you could end the second report period on 

February 28 or extend it to March 31.

C. If your grant performance period is extended beyond three years, you must complete an 

annual interim report for each 12-month period.
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D. The final report for the grant has a report period ending on the last day of the 

performance period. You will find further guidance on AML close out reports in Chapter 

4-240.

E. If you cannot meet a due date on a required report, contact our awarding office. We may 

extend the report due date if you have an adequate justification and your report is not yet 

overdue.

4-230-30 How can you submit reports? 

A. You may submit reports by regular mail. Hard copy reports must have original 

signatures.

B. You may also submit reports by e-mail. If you e-mail your reports, the forms must 

include the name and title of the authorized official who signed them, the date signed, 

and you must maintain the original signed forms in your files. 

4-230-40 What information must you provide?

A. Financial Report.

1. You have options for your financial reporting: 

a. Complete the SF 425, Federal Financial Report, and SF 425A attachment 

form.

b. Complete the optional OSMRE 49 Budget Information and Financial 

Reporting Form. 

2. The report must break out your expenditures by subaccount and by fund type. If 

the report method or form you use does not provide this level of detail, you must 

attach a document which breaks out the reported costs.

3. You must prepare your OSMRE financial reports on a cash basis. 

B. Narrative Performance Report.

1. You may use the optional OSMRE 51 form, a blank page, or any narrative format 

for your performance report.

2. The report must list all reclamation sites worked on during the performance 

period. At a minimum, the report must include the following information for each 

site: the site name, problem area identification number, start date, completion 

date if completed, keyword accomplishments, and costs to date. 
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3. If your completed problem area is in the Enhanced Abandoned Mine Land

Inventory System (e-AMLIS) you don’t need to duplicate it in the performance 

report but you must include the appropriate e-AMLIS key for the completed 

problem area.

4-230-50 Are there any alternatives to these reporting requirements?

Yes. After receiving our approval, you may submit grant performance and financial report

information in an alternative format or timeframe. This gives you flexibility in providing grant

performance data in a manner that is more efficient and effective while still meeting our grant

performance data needs. We will be as flexible as possible in approving alternative grant 

performance reporting schedules or formats. Please contact our awarding office to work out an 

alternative reporting plan that is acceptable to both you and us. However, if we have not

approved an alternative reporting plan, you must comply with the performance and financial

reporting requirements outlined above.

4-230-60 How will we review your reports?

A. We will review your programmatic and financial reports. We will verify and determine if

you have complied with the reporting requirements and provided all the information we

need. The following list is a minimum review.

1. An official authorized to act for your organization must sign or approve the

reports. Reports received by e-mail must include the name and title of the

authorized official who signed the original forms, and the date signed.

2. We must receive reports by the due dates.

3. All reported activities and claimed costs must be in compliance with the approved

state plan and Federal regulations.

4. Programmatic reports must compare the planned and actual accomplishments of

AML program activities.

5. Financial reports must be mathematically accurate and is consistent with our

drawdown records.

6. All claimed costs must be supported by your accounting records and you must be

able to reconcile them.

B. If any concerns are identified, our awarding office will work with you to correct the

report.

C. We will prepare a monitoring statement to document our review.