Grant Reporting Requirements

Federal grant recipients file financial reports, performance reports, subaward and executive compensation reports, property and equipment reports, invention reports where applicable, and audit reports once expenditures cross the audit threshold. Award terms set the exact list, frequency, and system for each.

Current figures — verified 2026-08-11

Item	Value	Source
Financial and performance reporting frequency band	No less than annually, no more than quarterly, absent a specific condition	2 CFR 200.328(b)
Annual report due date	No later than 90 calendar days after the reporting period	2 CFR 200.328(c)
Quarterly or semiannual report due date	No later than 30 calendar days after the reporting period	2 CFR 200.328(c)
Final report due date	120 calendar days after the period of performance; 90 days for a subrecipient	2 CFR 200.329(c)(1)
First-tier subaward reporting trigger	Each subaward that equals or exceeds $30,000 in federal funds	2 CFR part 170, Appendix A
Executive compensation reporting trigger	80 percent or more of gross revenue and $25,000,000 or more from federal awards, with no SEC or IRS public disclosure	2 CFR part 170, Appendix A
Subaward reporting exemption	Recipient gross income under $300,000 in the previous tax year	2 CFR part 170, Appendix A
Equipment physical inventory frequency	At least once every two years	2 CFR 200.313(d)(2)
Invention disclosure deadline	Two months after written disclosure to the contractor’s patent personnel	37 CFR 401.14(c)(1)
Single Audit trigger	$1,000,000 or more in federal awards expended in a fiscal year	2 CFR 200.501(a)
Single Audit submission deadline	Earlier of 30 days after receipt of the auditor’s report or nine months after the audit period	2 CFR 200.512(a)(1)

These figures change. Verify against the linked source before relying on them. Report an outdated figure

Key takeaways

• Reporting content is set by what you promised in your objectives.
• Financial and performance reports must tell the same story.
• Subaward transparency reporting runs on its own monthly rhythm.
• Property, invention, and audit reports are easy to forget entirely.
• A missing report can freeze drawdowns and follow you into future awards.

What reports do federal grant recipients have to file?

Federal grant reporting divides into six families, and every recipient files at least the first two. The exact set for any award is stated in the terms and conditions, because the agency must specify how performance will be assessed, including timing and scope (2 CFR 200.211(a)). Reporting is the visible surface of managing the award, and the obligations below apply to every recipient subject to the Uniform Guidance.

The six families are financial reporting, performance and progress reporting, subaward and executive compensation reporting under the federal transparency statute, tangible property and equipment reporting, real property and invention reporting where the award creates either, and audit reporting once federal expenditures cross the Single Audit threshold. Each has a different filer, a different system, and a different clock.

Two constraints apply across the whole set. Agencies may require only OMB-approved government-wide data elements on financial reports (2 CFR 200.328(a)) and must use OMB-approved common information collections when requesting performance information (2 CFR 200.329(b)). An agency asking for a bespoke financial format is outside its authority unless a specific condition supports it.

The reporting schedule is not a separate document. Extracting it is part of reading the Notice of Award, and building the calendar from it on day one is the single highest-return habit in grant administration.

What is the federal financial report and what does it reconcile to?

The federal financial report states cumulative cash and cost activity on the award: federal funds authorized, received, disbursed, unobligated balance, unliquidated obligations, indirect cost detail, and any required recipient share. The Uniform Guidance names the instrument directly — “at the time of publication, this consists of the Federal Financial Report (SF-425)” (2 CFR 200.328(a)).

The finance office files it, and it must reconcile to the general ledger rather than to a spreadsheet maintained alongside it. Every number on a financial report should be traceable to posted transactions, to the drawdowns recorded in the payment system, and to the approved budget on the award. Where those three disagree, the report is wrong regardless of which one you typed in.

Frequency and due dates are set within the band shown in the figures above, with the agency collecting reports no more often than quarterly absent a specific condition under 2 CFR 200.208. Agencies should collect financial reports in coordination with performance reports (2 CFR 200.328(b)), which is the regulation quietly telling you the two will be compared.

The line item that produces the most findings is the distinction between money committed and money not yet committed. NIH states it plainly: “Unliquidated obligations are commitments of the recipient and are considered to be obligations and, therefore, should not be reported as unobligated balances” (NIH Grants Policy Statement, Section 8.1.1). Conflating the two overstates apparent carryover and invites a conversation about why you are sitting on federal cash.

What does a grant performance report have to contain?

A grant performance report compares what happened to what the award said would happen. 2 CFR 200.329(c)(2) lists the content: a comparison of accomplishments to the objectives established for the reporting period, explanations of why established goals or objectives were not met, and additional analysis of cost overruns or higher-than-expected unit costs.

Program staff file it, and the reporting content is determined years earlier. The objectives and performance measures written into the funded proposal become the rows in every progress report for the life of the award. An over-promised proposal is not a writing problem that ends at submission; it is a reporting problem that recurs on a fixed schedule until closeout. Choosing measures you can actually collect is treated under performance measurement and indicators.

Performance reporting also carries an obligation that has no due date attached, which is why it is widely missed. When a significant development occurs between reporting dates, the recipient must notify the agency or pass-through entity — including developments that let you hit milestones sooner or more cheaply, and “problems, delays, or adverse conditions which will impact the recipient’s or subrecipient’s ability to meet milestones or the objectives of the Federal award.” Where the development is negative, the recipient “must include information on their plan for corrective action and any assistance needed to resolve the situation” (2 CFR 200.329(e)).

Recipients also owe ongoing self-monitoring, not just reporting. Monitoring “must cover each program, function, or activity” under the award (2 CFR 200.329(a)).

Who has to report subawards and executive compensation?

Recipients report first-tier subawards and, in narrow circumstances, executive compensation, under the federal transparency award term at Appendix A to 2 CFR part 170. The term is included in awards where total federal funding is anticipated to reach the threshold in the figures above (2 CFR 170.220), and it applies to the prime recipient, not to the subrecipient.

Three rules define the obligation. Each first-tier subaward at or above the reporting threshold must be reported, including a subaward that reaches the threshold through modification. Reports are due by the end of the month following the month in which the subaward was issued — a monthly rhythm unrelated to the award’s financial and performance schedule. Executive compensation reporting applies only where the entity meets both revenue tests and the information is not already public through Securities and Exchange Commission or Internal Revenue Service filings (2 CFR part 170, Appendix A). Small recipients under the gross income exemption are relieved of both.

Subaward reports are filed in SAM.gov, which absorbed the Federal Subaward Reporting System: “As of March 8th 2025, FSRS.gov was retired, and all subaward reporting data and functionality are now on SAM.gov” (SAM.gov, Subaward Reporting). NIH confirms the same transition for its recipients (NIH, Federal Funding Accountability and Transparency Act). The operational trap is access rather than data: a person who cannot file is as costly as a report that was never prepared, so confirm that a named staff member holds the SAM.gov role for subaward reporting before the first subaward is issued.

What property, invention, and audit reports apply?

Property, invention, and audit reports apply only to some awards, which is exactly why they are forgotten. Each is triggered by a fact about the award rather than by a line on the reporting schedule.

• Equipment and tangible property. The agency may require submission of the applicable common forms for reporting on equipment (2 CFR 200.313(c)(1)). Underneath the form sit standing duties: property records with the funding source and Federal Award Identification Number, a physical inventory reconciled to those records at the frequency in the figures above, and investigation of any loss, damage, or theft (2 CFR 200.313(d)).
• Real property. Where the federal government retains an interest in real property, status reports are required at least annually, with longer multi-year cycles permitted for long federal interests (2 CFR 200.330).
• Inventions. Recipients are subject to the government-wide patent regulations at 37 CFR part 401 (2 CFR 200.315(c)). The clocks are short and sequential: disclose each subject invention to the agency within the window in the figures above, elect title in writing within two years of disclosure, and file an initial patent application within one year of election (37 CFR 401.14(c)).
• Audit. An entity that expends federal awards at or above the audit threshold must have a Single Audit or program-specific audit for that year (2 CFR 200.501(a)), with the reporting package and data collection form submitted to the Federal Audit Clearinghouse by the deadline in the figures above (2 CFR 200.512(a)). Expenditures aggregate across direct awards and pass-through funding, which is covered under the Single Audit.

What happens when a grant report is late or missing?

A late or missing grant report is a compliance failure with financial consequences, not an administrative courtesy. Remedies available to an agency or pass-through entity include temporarily withholding payments until corrective action is taken, disallowing costs, suspending or terminating the award in part or entirely, initiating suspension or debarment proceedings, and withholding further federal funds including continuation funding (2 CFR 200.339).

Escalation usually begins one step earlier. Reporting failures are exactly the kind of compliance history that supports specific conditions on the next award, including requiring payment by reimbursement rather than advance, requiring additional or more detailed financial reports, and establishing additional prior approvals (2 CFR 200.208(b) and (c)). Converting an organization from advance payment to reimbursement changes its working capital requirement immediately, a mechanism examined under grant cash flow and reimbursement.

The record follows the organization. Where a recipient fails to complete required administrative actions including submission of all final reports, “the Federal agency must report the recipient’s material failure to comply with the terms and conditions of the Federal award in SAM.gov” (2 CFR 200.344(i)) — the repository agencies consult when assessing risk on a new application.

The scale of unresolved reporting and compliance problems is documented. The Government Accountability Office found that of $6.97 trillion in direct federal award funds from 2017 through 2021, $1.17 trillion was associated with audit findings that were both severe and persistent, and identified 213 findings reported in 2015 or earlier that remained unresolved in 2021 (GAO-24-106173).

How do you build a reporting calendar that holds?

A reporting calendar holds when it is built from the award document on day one and fed continuously rather than assembled the week a report is due. There are six practices, and none of them require software.

• Extract every obligation from the award and the incorporated terms. Financial, performance, transparency, property, and audit, each with a due date and a named owner.
• Set internal deadlines ahead of external ones. A two-week internal deadline gives finance and program time to reconcile before submission rather than after.
• Collect data continuously. Performance data reconstructed at the end of a reporting period is weaker, more expensive, and frequently unverifiable against source records.
• Reconcile finance and program numbers before filing. Units of service, participants served, and dollars spent should describe the same project. Agencies compare the two reports.
• Log significant developments as they occur. The between-reports notification duty has no due date and no reminder (2 CFR 200.329(e)).
• Keep the reporting package with the award file. Records must be retained for three years from submission of the final financial report, longer where litigation, claims, or audits are open (2 CFR 200.334).

This article is general information about federal grant reporting, not legal or accounting advice. The reporting set, frequency, and format for a specific award are governed by that award’s terms; confirm them with the awarding agency and your auditor.

Frequently asked questions

How often are federal grant reports due?

Financial and performance reports are collected no less than annually and no more frequently than quarterly unless a specific condition applies. Annual reports are due within 90 calendar days of the reporting period and quarterly or semiannual reports within 30 days, with final reports due after the period of performance ends.

What is the difference between a financial report and a progress report?

A financial report states cumulative cash and cost activity on the award and is filed by finance. A progress report compares accomplishments to the objectives in the award and explains missed goals and cost variances. Agencies align the due dates and compare the two.

Do subrecipients file reports directly with the federal agency?

No. Subrecipients report to the pass-through entity, and the pass-through entity reports to the agency. Subrecipient final financial and performance reports are due to the pass-through entity 90 calendar days after the subaward period of performance ends, ahead of the prime recipient’s own final deadline.

Where do FFATA subaward reports get filed?

In SAM.gov. The Federal Subaward Reporting System was retired and its data and functionality moved to SAM.gov. Filing requires a SAM.gov role assigned by the entity administrator, which is worth confirming before the first reportable subaward is issued rather than during the reporting month.

Can an agency require reports more often than quarterly?

Only through a specific condition imposed under the risk provisions of the Uniform Guidance. More detailed or more frequent financial reporting is one of the enumerated specific conditions an agency may apply after assessing a recipient as higher risk, and it must state the reason and the path to removal.

Does a small grant still require reporting?

Yes. Reporting frequency and content vary with the award terms, but the underlying financial and performance obligations apply regardless of award size. What changes with size is the audit obligation, which turns on total federal awards expended in a fiscal year rather than on the size of any single award.

Related topics

• Managing the Award — the hub for reporting, prior approval, monitoring, audit, and closeout
• Prior Approval and Changing a Grant
• Subrecipient Monitoring and Pass-Through Funding
• Time and Effort Documentation

Sources

1. Electronic Code of Federal Regulations, 2 CFR 200.328, “Financial reporting.” https://www.ecfr.gov/current/title-2/section-200.328 (accessed 2026-08-11)
2. Electronic Code of Federal Regulations, 2 CFR 200.329, “Monitoring and reporting program performance.” https://www.ecfr.gov/current/title-2/section-200.329 (accessed 2026-08-11)
3. Electronic Code of Federal Regulations, 2 CFR 200.330, “Reporting on real property.” https://www.ecfr.gov/current/title-2/section-200.330 (accessed 2026-08-11)
4. Electronic Code of Federal Regulations, 2 CFR 200.313, “Equipment.” https://www.ecfr.gov/current/title-2/section-200.313 (accessed 2026-08-11)
5. Electronic Code of Federal Regulations, 2 CFR 200.315, “Intangible property.” https://www.ecfr.gov/current/title-2/section-200.315 (accessed 2026-08-11)
6. Electronic Code of Federal Regulations, 2 CFR 200.211, “Information contained in a Federal award.” https://www.ecfr.gov/current/title-2/section-200.211 (accessed 2026-08-11)
7. Electronic Code of Federal Regulations, 2 CFR 200.208, “Specific conditions.” https://www.ecfr.gov/current/title-2/section-200.208 (accessed 2026-08-11)
8. Electronic Code of Federal Regulations, 2 CFR 200.339, “Remedies for noncompliance.” https://www.ecfr.gov/current/title-2/section-200.339 (accessed 2026-08-11)
9. Electronic Code of Federal Regulations, 2 CFR 200.344, “Closeout.” https://www.ecfr.gov/current/title-2/section-200.344 (accessed 2026-08-11)
10. Electronic Code of Federal Regulations, 2 CFR 200.501, “Audit requirements.” https://www.ecfr.gov/current/title-2/section-200.501 (accessed 2026-08-11)
11. Electronic Code of Federal Regulations, 2 CFR 200.512, “Report submission.” https://www.ecfr.gov/current/title-2/section-200.512 (accessed 2026-08-11)
12. Electronic Code of Federal Regulations, 2 CFR part 170, Appendix A, “Award Term — Reporting Subawards and Executive Compensation.” https://www.ecfr.gov/current/title-2/part-170/appendix-Appendix%20A%20to%20Part%20170 (accessed 2026-08-11)
13. Electronic Code of Federal Regulations, 37 CFR 401.14, “Standard patent rights clauses.” https://www.ecfr.gov/current/title-37/section-401.14 (accessed 2026-08-11)
14. U.S. General Services Administration, SAM.gov, “Subaward Reporting in SAM.gov.” https://sam.gov/fsrs (accessed 2026-08-11)
15. U.S. Government Accountability Office, GAO-24-106173, “Single Audits: Improving Federal Audit Clearinghouse Information and Usability Could Strengthen Federal Award Oversight,” April 22, 2024. https://www.gao.gov/products/gao-24-106173 (accessed 2026-08-11)
16. National Institutes of Health, NIH Grants Policy Statement, Section 8.1.1, “NIH Standard Terms of Award.” https://grants.nih.gov/grants/policy/nihgps/HTML5/section_8/8.1.1_nih_standard_terms_of_award.htm (accessed 2026-08-11)