This FARC Tip Sheet provides guidance on federal assistance reporting requirements specific to IIJA and IRA awards. It outlines which reports apply to different award types, their required submission frequency, and details the new IIJA and IRA reporting forms, including when to use fewer familiar forms. 



ReportRequired for...FrequencyNote/Examples
A.  Performance Report – Narrative (PRN)

ALL

Quarterly

(Q)


B. Performance Report – Quantitative (PRQ)ALL

Quarterly

(Q)


C. Financial Report (SF-425)ALL

Quarterly & Final

(Q, F)


D. Scientific and Technical Reporting

  1. Accepted Manuscript of Journal Article
  2. Conference Products
  3. Technical Reports
  4. Software & Manual
  5. Dataset
  6. Other (Dissertation/Thesis)
ALLAs Specified & Post-Project

(A5, P)

Recipients are not required to produce the Scientific and Technical products listed, but if they are produced during and/or after the award, they must be submitted to E-Link.

E. Intellectual Property (IP) Reporting

  1. IP Reporting
  2. Invention Utilization Report
ALLAs Specified & Post-Project

(A5, P)

Recipients are not required to produce IP, but if it is produced during and/or after the award, they must submit IP reports to iEdison.
F. Project Management Plan (PMP)

Use at program discretion

As Specified

(A5)

It is a best practice to require a PMP for demonstration-scale or commercial-scale projects.
G. Special Status ReportALL

As Specified

(A5)


H. Continuation ApplicationALL awards with more than one budget period

As Specified

(A5)


I. Other Project Management ReportingUse at program discretionUp to program discretionIf you use this field, provide specific deadlines/descriptions, which will be displayed in the “Special Instructions” section on page 2 of the FARC. Refer to Special Instructions for examples and guidance.


ReportRequired for...FrequencyNotes/Examples
A. Current and Pending SupportALL

As Specified

(A5)

This requirement is mandatory for all covered individuals as defined in the Terms.
B. Demographic ReportingALL

As Specified

(A5)

This report is mandatory for Principal Investigators (PI) and Business Contacts.
C. Financial Conflict of Interest ReportALL

As Specified

(A5)


D. Tangible Personal Property Report – Annual Property Report (SF-428 & SF-428A)

Awards with federally owned property

Yearly

(Y)


E.  Tangible Personal Property Report – Disposition Request/Report (SF-428 & SF-428C)ALL

As Specified

(A5)

Recipient must use this form to request disposition instructions or to report disposition of federally owned property or equipment acquired with project funds at any time other than award closeout (i.e., at any time throughout the life of the project or after closeout, if the federal government retains an interest in the item).
F. Uniform Commercial Code (UCC) Financing Statements  

Award must meet two conditions:

  1. Total DOE Share > $1M
  2. For-Profit Recipient or Subrecipient 

As Specified

(A5)

Mark “A5” because this report is only applicable if a for-profit recipient or for-profit subrecipient purchases equipment. 

G. Federal Subaward Reporting System (FSRS)

Awards with first tier subrecipients

(not vendors)

> $30K

As Specified

(A5)

The prime recipient is required to file a Federal Funding Accountability and Transparency Act sub-award report by the end of the month following the month in which the Prime Recipient awards any sub-grant greater than or equal to $30,000 at time of award or as a result of a modification.
H.  Annual Incurred Cost ProposalAll recipients with awards reflecting segregated indirect cost billing ratesY180Must be submitted to the cognizant federal agency; not required if indirect billing rates are predetermined or fixed, or the de minimis rate has been elected. The end of the period of the performance, or closure of an award, does not dismiss this reporting requirement.
I. DOE For-Profit Compliance AuditAll for-profit recipients

Other

(O)

Per 2 CFR 910.501 (soon to be updated to align with 2 CFR 200), the threshold for this requirement is $1 million or more expended during the non-federal entity's fiscal year in DOE awards. The end of the period of the performance, or closure of an award, does not dismiss this reporting requirement.

J.  Single Audit: Non-Profits, Universities, State, Local and Tribal GovernmentsNon-Profit, Universities, States, Local Gov’t and Tribal Gov’t recipients

Other

(O)

Per 2 CFR 200.501, the threshold for this requirement is $1 million or more expended during the non-federal entity’s fiscal year in Federal awards.  The end of the period of the performance, or closure of an award, does not dismiss this reporting requirement.
K. Other Award Management Reporting: Trafficking of Persons

Award must meet two conditions:

  1. Entity type (see notes)
  2. Over $500,000 outside the US

Yearly

(Y)

Required for all awards after October 1, 2024 made to:

  • A private entity; and
  • A State, local government, Indian Tribe, or foreign public entity when a private entity could be a subrecipient.

And when the value of services to be performed under the award that are outside of the United States is more than $500,000. 

  • Includes the value of the federal and non-federal share of the services. 
  • Includes the value of made-to-order / made-to-design equipment purchased from outside the United States. 
L. Other Award Management ReportingUse at program discretionUp to program discretion

 If you use this field, provide specific deadlines/descriptions, which will be displayed in the “Special Instructions” section on page 2 of the FARC. Refer to Special Instructions for examples and guidance.

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  • The “Special Instructions” section gives you flexibility to describe reporting requirements in more detail. For example:
  • Information on Quarterly Review Presentation, etc.
  • Requirements for participation in quarterly and phase performance evaluations, peer reviews, in-person meetings, etc.
  • Special reports such as data repositories or operational data on a power plant.
  • Special requirements for the Continuation Reports—i.e., presentation slide deck AND written report.


Frequently Asked Questions

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