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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.

Report	Required for...	Frequency	Note/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 Accepted Manuscript of Journal Article Conference Products Technical Reports Software & Manual Dataset Other (Dissertation/Thesis)	ALL	As 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 IP Reporting Invention Utilization Report	ALL	As 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 Report	ALL	As Specified (A5)
H. Continuation Application	ALL awards with more than one budget period	As Specified (A5)
I. Other Project Management Reporting	Use at program discretion	Up 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.

Report	Required for...	Frequency	Notes/Examples
A. Current and Pending Support	ALL	As Specified (A5)	This requirement is mandatory for all covered individuals as defined in the Terms.
B. Demographic Reporting	ALL	As Specified (A5)	This report is mandatory for Principal Investigators (PI) and Business Contacts.
C. Financial Conflict of Interest Report	ALL	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: Total DOE Share > $1M 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 Proposal	All recipients with awards reflecting segregated indirect cost billing rates	Y180	Must 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 Audit	All 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 Governments	Non-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: Entity type (see notes) 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 Reporting	Use at program discretion	Up 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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Report	Required for...	Frequency	Notes/Examples
A. Final Scientific/Technical Report	ALL	Final (F)	ALL final reports must be submitted to DOE Office of Scientific and Technical Information (OSTI) through E-Link.
B. Invention Certification (DOE F 2050.11)	RDD&D	Final (F)	DO NOT include invention certification requirement for non-RDD&D (e.g., education/outreach) awards.
C. Tangible Personal Property Report – Final Report (SF-428 & SF-428B)	ALL	Final (F)	This report is required for all awards, regardless of whether the initial budget proposes equipment. For awards that do not initially propose equipment, this ensures the final property reporting requirement is captured, if recipients decide they need equipment later during the project.
D. Verification of Receipt of Accepted Manuscripts	ALL	Final (F)	As part of the closeout process, DOE verifies that all accepted manuscripts of journal articles (when produced) have been submitted to E-Link. Recipients are required to submit all missing accepted manuscripts before closeout is finalized.
E. Other Closeout Reporting	Use at program discretion	Up to program discretion	Any special Program Office requirements related to closeout, (e.g., if you want to require a draft of the Final Technical Report prior to the OSTI upload— “First draft of the Final Technical Report due 60 days after end of the project period.”)

Report	Required for...	Frequency	Notes/Examples
A. Scientific and Technical Reporting	ALL	Post-Project (P)	Scientific and Technical Reporting requirements as outlined in I.C. Scientific and Technical Reporting remain applicable after the award ends.
B. Intellectual Property (IP) Reporting	ALL	Post-Project (P)	IP Reporting requirements, as outlined in I.D. Intellectual Property Reporting, remain applicable after the award ends.

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Report	Required for...	Frequency	Notes/Examples
A. Community Benefits Report	ALL	As Specified, Yearly & Final (A5, Y, F)
B. Boosting Domestic Manufacturing	Dependent on provision, consult the FARM	As Specified, Yearly & Final (A5, Y, F)	This report applies to projects that support manufacturing capacity as well as projects that support the mining, processing, production, or recycling of critical minerals or rare earth materials and elements.
C. Quality Job Creation
Direct Jobs	Dependent on provision, consult the FARM	As Specified (A5)	Applicable to all projects subject to Davis Bacon Act. Not required for IRA-funded projects.
2. Training Outcomes	Dependent on provision, consult the FARM	As Specified, Yearly & Final (A5, Y, F)	Applicable to all projects requiring DBA compliance, those that discuss workforce development or training in statute, as well as any projects where recipients utilize a portion of their IIJA funding on workforce development.
3. Good Jobs Outcomes	ALL	As Specified, Yearly & Final (A5, Y, F)
4. Permanent Jobs	Dependent on provision, consult the FARM	Quarterly (Q)	Applicable to all projects creating ongoing operations, maintenance and production jobs.
D. Equity and Justice
Community Engagement Process	Dependent on provision, consult the FARM	Quarterly (Q)	Applicable to all projects that include building, expanding, or retrofitting a facility
2. Engagement Events and Technical Assistance	Dependent on provision, consult the FARM	Quarterly (Q)	This report applies to all projects with stakeholder engagement events and projects where prime recipients provide technical assistance.
Community Ownership	Dependent on provision, consult the FARM	Quarterly (Q)	Applicable to all projects that build or install new clean energy or climate assets
E. Pathway to Net Zero
Infrastructure Supported	Dependent on provision, consult the FARM	As Specified, Yearly & Final (A5, Y, F)	Applicable to projects that build, retrofit, retool, repurpose, or otherwise support the construction or continued operation of energy generation, energy storage, or other clean energy infrastructure.
2. Hydrogen Production	Dependent on provision, consult the FARM	As Specified, Yearly & Final (A5, Y, F)	Applicable to all projects that build, retrofit, retool, repurpose, or otherwise support the construction or continued operation of hydrogen fuel production
3. Carbon Capture, Removal, and Storage	Dependent on provision, consult the FARM	As Specified, Yearly & Final (A5, Y, F)	Applicable to all projects that build or otherwise support the construction or continued operation of carbon capture, carbon removal, carbon storage, or carbon dioxide transport.
4. Energy Saved	Dependent on provision, consult the FARM	As Specified, Yearly & Final (A5, Y, F)	Applicable to all projects that include energy efficiency upgrades or fuel switching, water conservation upgrades that save energy, or distributed energy resources.
F. Davis Bacon Act Semi-Annual Labor Compliance Report	Dependent on provision, consult the FARM	As Specified (A5)	Applicable to all projects subject to Davis Bacon Act.
G. Location(s) of Work	ALL	As Specified (A5)	Applicable only to Programs not using the PMC.

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.

CAUTION: Any special instructions should be clear and not in conflict with other guidance DOE provides the recipients (e.g., Terms and Conditions; New Award Kick-Off Meeting).

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