Attachment 1-applicable sections of A-102 and A-110

Attachment 1
OMB Circular A-110 - Uniform Administrative Requirements for Grants and
Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit
Organizations , SUBPART C - POST-AWARD REQUIREMENTS (2 CFR 215.52)
___.52 Financial reporting.
(a) The following forms or such other forms as may be approved by OMB are authorized for obtaining financial information
from recipients.
(1) SF-269 or SF-269A, Financial Status Report.

(i) Each Federal awarding agency shall require recipients to use the SF-269 or SF-269A to report the
status of funds for all nonconstruction projects or programs. A Federal awarding agency may,
however, have the option of not requiring the SF-269 or SF-269A when the SF-270, Request for
Advance or Reimbursement, or SF-272, Report of Federal Cash Transactions, is determined to
provide adequate information to meet its needs, except that a final SF-269 or SF-269A shall be
required at the completion of the project when the SF-270 is used only for advances.
(ii) The Federal awarding agency shall prescribe whether the report shall be on a cash or accrual
basis. If the Federal awarding agency requires accrual information and the recipient's accounting
records are not normally kept on the accrual basis, the recipient shall not be required to convert its
accounting system, but shall develop such accrual information through best estimates based on an
analysis of the documentation on hand.
(iii) The Federal awarding agency shall determine the frequency of the Financial Status Report for
each project or program, considering the size and complexity of the particular project or program.
However, the report shall not be required more frequently than quarterly or less frequently than
annually. A final report shall be required at the completion of the agreement.
(iv) The Federal awarding agency shall require recipients to submit the SF-269 or SF-269A (an
original and no more than two copies) no later than 30 days after the end of each specified reporting
period for quarterly and semi-annual reports, and 90 calendar days for annual and final reports.
Extensions of reporting due dates may be approved by the Federal awarding agency upon request of
the recipient.
(2) SF-272, Report of Federal Cash Transactions.
(i) When funds are advanced to recipients the Federal awarding agency shall require each recipient
to submit the SF-272 and, when necessary, its continuation sheet, SF-272a. The Federal awarding
agency shall use this report to monitor cash advanced to recipients and to obtain disbursement
information for each agreement with the recipients.
(ii) Federal awarding agencies may require forecasts of Federal cash requirements in the "Remarks"
section of the report.
(iii) When practical and deemed necessary, Federal awarding agencies may require recipients to
report in the "Remarks" section the amount of cash advances received in excess of three days.
Recipients shall provide short narrative explanations of actions taken to reduce the excess balances.
(iv) Recipients shall be required to submit not more than the original and two copies of the SF-272 15
calendar days following the end of each quarter. The Federal awarding agencies may require a
monthly report from those recipients receiving advances totaling $1 million or more per year.
(v) Federal awarding agencies may waive the requirement for submission of the SF-272 for any one
of the following reasons: (1) When monthly advances do not exceed $25,000 per recipient, provided
that such advances are monitored through other forms contained in this section; (2) If, in the Federal
awarding agency's opinion, the recipient's accounting controls are adequate to minimize excessive
Federal advances; or, (3) When the electronic payment mechanisms provide adequate data.
(b) When the Federal awarding agency needs additional information or more frequent reports, the following shall be
observed.
(1) When additional information is needed to comply with legislative requirements, Federal awarding agencies
shall issue instructions to require recipients to submit such information under the "Remarks" section of the
reports.

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(2) When a Federal awarding agency determines that a recipient's accounting system does not meet the
standards in Section ___.21, additional pertinent information to further monitor awards may be obtained upon
written notice to the recipient until such time as the system is brought up to standard. The Federal awarding
agency, in obtaining this information, shall comply with report clearance requirements of 5 CFR part 1320.
(3) Federal awarding agencies are encouraged to shade out any line item on any report if not necessary.
(4) Federal awarding agencies may accept the identical information from the recipients in machine readable
format or computer printouts or electronic outputs in lieu of prescribed formats.
(5) Federal awarding agencies may provide computer or electronic outputs to recipients when such expedites or contributes
to the accuracy of reporting.

OMB Circular A-102 ”Grants and Cooperative Agreements with State and Local
Governments”, Attachment
2.c. Financial Status Reports.
(1) Federal agencies shall require grantees to use the SF-269, Financial Status Report-Long Form, or
SF-269a, Financial Status Report-Short Form, to report the status of funds for all non-construction
projects or programs. Federal agencies need not require the Financial Status Report when the SF-270,
Request for Advance or Reimbursement, or SF-272, Report of Federal Cash Transactions, is
determined to provide adequate information.
(2) Federal agencies shall not require grantees to report on the status of funds by object class category
of expenditure (e.g., personnel, travel, equipment).
(3) If reporting on the status of funds by programs, functions or activities within the project or program is
required by statute or regulation, Federal agencies shall instruct grantees to use block 12, Remarks, on
the SF-269, or a supplementary form approved by the OMB under the Paperwork Reduction Act of
1980.
(4) Federal agencies shall prescribe whether the reporting shall be on a cash or an accrual basis. If the
Federal agency requires accrual information and the grantees's accounting records are not normally
kept on an accrual basis, the grantee shall not be required to convert its accounting system but shall
develop such accrual information through an analysis of the documentation on hand.

3. After-the-grant Policies.
a.

Closeout. Federal agencies shall notify grantees in writing before the end of the grant period of
final reports that shall be due, the dates by which they must be received, and where they must be
submitted. Copies of any required forms and instructions for their completion shall be included with
this notification. The Federal actions that must precede closeout are:
(1) Receipt of all required reports,
(2) Disposition or recovery of federally-owned assets (as distinct from property acquired under the
grant), and
(3) Adjustment of the award amount and the amount of Federal cash paid the recipient.

b.

Annual Reconciliation of Continuing Assistance Awards. Federal agencies shall reconcile
continuing awards at least annually and evaluate program performance and financial reports.
Items to be reviewed include:
(1) A comparison of the recipient's work plan to its progress reports and project outputs,

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(2) the Financial Status Report (SF-269),
(3) Request(s) for payment,
(4) Compliance with any matching, level of effort or maintenance of effort requirement, and
(5) A review of federally-owned property (as distinct from property acquired under the grant).

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