Once grant funds are awarded, recipients are required to report information to federal agencies regarding the use of the federal grant funds. This report provides an introduction to reporting requirements placed on federal grant recipients, including requirements that must be met to seek federal grant funds. It also describes the types of information collected on grant recipients, the databases containing information about grant awards, and the availability of that information to the public. The reporting requirements discussed in this report are financial reporting requirements for grant recipients and do not include performance related reporting. Why are federal agencies and grant recipients required to report grant data? What information is a federal grant recipient required to report and to whom? How does a federal agency track federal grant data? When Congress authorizes a federal grant program, the federal agency administering the grant program reports grant program information to the Catalog of Federal Domestic Assistance (CFDA). Financial data on the grant award are reported into several federal grant databases, including the following:
federal agency cash management systems; Federal Assistance Award Data System PLUS (FAADS-PLUS); Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS); USAspending.gov; and, Federal Audit Clearinghouse (FAC). What is a Data Universal Numbering System (DUNS) number? What is the System for Award Management (SAM)? What is the Catalog of Federal Domestic Assistance (CFDA)? Financial management systems of federal agencies and grant recipients are payment and cash management systems used to track the flow of cash between the federal government and primary grant recipients and sub-grant recipients. What is USAspending.gov? What is the Federal Audit Clearinghouse (FAC)? What grant data are accessible by the public?
Congress and federal agencies frequently undertake initiatives to conduct oversight of federal grant programs and expenditures. The ability to oversee is influenced by the existing reporting requirements placed on recipients of federal grant funds. Limitations in accessing information contained in federal databases used to collect grant data also influence the level of transparency into the use of federal grant funds. Congress has also debated the reporting burden placed on federal grant recipients and how to balance grant recipient capacity with the desire for transparency into the use of federal grant funds.
This report provides an introduction to reporting requirements placed on federal grant recipients, including requirements that must be met to seek federal grant funds. It also describes the databases containing information about grant awards, the types of information collected on grant recipients, and the availability of that information to the public. Several grant reporting questions are answered, including the following:
Why are federal agencies and grant recipients required to report grant data? What information is a federal grant recipient required to report and to whom? How does a federal agency track federal grant data? What is the Data Universal Numbering System (DUNS) number? What is the System for Award Management (SAM)? What is the Catalog of Federal Domestic Assistance (CFDA)? What are cash management systems? What is USAspending.gov? What is the Federal Assistance Award Data System PLUS (FAADS-PLUS)? What is the Federal Funding Accountability and Transparency Act Subaward Reporting System? What is the Federal Audit Clearinghouse (FAC)? What grant data are accessible by the public?
Federal grant reporting requirements fall into two categories: financial reporting and program performance reporting. This report focuses on financial reporting requirements and does not address program performance reporting.
This report will be updated should significant legislative activity regarding federal grant recipient reporting occur.