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United States
Department of
Agriculture

  August 3, 2000

Farm and Foreign
Agricultural
Services

Section 108-00001

Foreign
Agricultural
Services
SUBJECT:


TO:
Section 108 Program - Performance and Financial Reports

Section 108 Recipients
CMP Divisions
 
1400
Independence Ave., SW
Stop 1042
Washington. DC
20250-1042
BACKGROUND: The AUniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-profit Organizations@ at 7 C.F.R. part 3019 and Section 108 Program agreements require recipients to submit periodic performance and financial reports to FAS. Sections 3019.51 through 3019.53 set forth the procedures for monitoring and reporting on the recipient's financial and program performance and the necessary standard reporting forms. Each Section 108 Program agreement specifies the frequency of these reports. Recipients are also required to report deviations from budget and program plans, and request prior approvals for budget and program plan revisions in accordance with 7 C.F.R. part 3019.25.

Performance reports are not required more frequently than quarterly or, less frequently than annually. Annual reports are due 90 calendar days after the grant year; quarterly or semi-annual reports are due 30 days after the reporting period. Final performance reports are due 90 calendar days after the expiration or termination of the agreement.

 
  REPORTING REQUIREMENTS: The performance reports should cover each activity listed in Attachment A of the agreement and contain brief information on each of the following: (1) a comparison of actual accomplishments with the established goals and objectives; (2) reasons why established goals were not met, if appropriate; (3) other pertinent information including, when appropriate, analysis and explanation of developments that had a significant impact on the federally-supported activities such as problems, delays, cost overruns, or other adverse conditions.

The financial reports should generally be on a cash basis and submitted on Standard Form 272 (SF-272) and, when necessary, its continuation sheet, SF-272A. Recipients must include all disbursements made for each approved activity identified in Attachment A of the agreement. The columns provided on the SF-272A may be used for this purpose. When funds are requested on a reimbursement basis, SF-269 or SF-269A may be submitted. Recipients are required to submit the original Standard Forms fifteen (15) calendar days following the end of each quarter. A final report is required 90 calendar days after the completion of the agreement. The ARemarks@ section of the reports may be used to include additional information regarding the financial status of the project and disbursement details.

Standard Forms may be downloaded from two sites on the Internet:

.xml versions: http://www.fillform.gsa.gov (scroll down the page to find user id and password information).

.pdf versions: http://www.whitehouse.gov/omb/grants/index.html

The .xml format allows one to fill out the form using a computer after downloading the free software provided at this site. The .pdf site allows one to print a paper copy of the form that can be completed by hand or typewriter.

 
  ACTION: The Marketing Operations Staff (MOS) requests all required performance and financial reports from recipients in the Section 108 Program as soon as they are due, or no later than August 31, 2000, for those currently due. Individual reports must be provided for each separate agreement and sent to the following address: Director, Marketing Operations Staff, FAS, USDA, 1400 Independence Ave., SW, Room 4932-S, STOP 1042, Washington, DC 20250-1042.

If you have any questions, please contact Mr. Ed Covey at (202) 720-0866, email: coveye@fas.usda.gov.

   
  DENISE J. HUTTENLOCKER
Director
Marketing Operations Staff

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Last modified: Tuesday, November 04, 2003