NFE Reporting Requirements. All performance and financial reports must be submitted in compliance with uniform guidance, 2 CFR Section 200.327 to 200.329, the terms of the cooperative agreement, and filed in the official cooperative agreement file along with evidence of their review. The GOR/Program Official is responsible for ensuring all reports are submitted on time, and promptly notifying both the NFE and GO of past-due reports. All performance and financial reports need to be forwarded to the GO and will be filed in the official cooperative agreement file maintained by the GO. Xxxxxx.xxx includes all forms. Required reporting by the NFE includes: Progress and Performance Reports The Program Official and/or the GOR should work together to compare the information in the progress report with the agreement, financial statements, and any other data of the award. The official file must include a copy of the report and all the feedback. Include the following in performance reports: • Compare actual accomplishment with the performance standards stated in the cooperative agreement, as well as goals and objectives established at the beginning of the performance. • The project output can be quantified, a computation of the cost per unit of output, and information on the quantities completed in comparison to the remainder and whether progress schedules have been maintained. • Reasons why goals and objectives were not met, if applicable. • Other pertinent information such as analysis and explanation of cost overruns or high unit costs, or unanticipated difficulties encountered during the performance. The NFE is also required to inform the Government of significant events between reporting periods immediately. The frequency of performance reports is determined at the time of the award. Under uniform guidance, the frequency cannot be more than quarterly or less than annually. Annual reports are due 90 calendar days after the reporting period ends. Quarterly or semiannual reports are due 30 days after the reporting period ends. Final reports are due 90 days after the period of performance ends. The NFE will submit performance reports meeting the requirements of 2 CFR Section 200.238 at the intervals required in the cooperative agreement. OMB previously published standard forms for agreement reporting, some of which are out of date. However, the forms may be used for performance reporting as long as the information required by 2 CFR Section 200.238 is included. The reporting forms may consist of...
