Instructions for Form ED524B "Grant Performance Report"

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INSTRUCTIONS FOR GRANT PERFORMANCE REPORT (ED 524B)
PURPOSE
Recipients of multi-year discretionary grants must submit an annual performance report for each year funding has
been approved in order to receive a continuation award. The annual performance report should demonstrate whether
substantial progress has been made toward meeting the project objectives and the program performance measures.
The information described in these instructions will provide the U.S. Department of Education (ED) with the
information needed to determine whether recipients have demonstrated substantial progress. ED program offices
may also require recipients of “forward funded” grants that are awarded funds for their entire multi-year project up-
front in a single grant award to submit the Grant Performance Report (ED 524B) on an annual basis. In addition,
ED program offices may also require recipients to use the ED 524B to submit their final performance reports.
Project performance and budget expenditure reporting requirements are found in 34 CFR, 75.118 of the Education
Department General Administrative Regulations (EDGAR)and 2 CFR 200.327 and 200.328 of the Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
GENERAL INSTRUCTIONS
Please read the attached “Dear Colleague Letter” from your program office carefully. It contains specific
instructions for completing the ED 524B for your
program.
You must submit the ED 524B Cover Sheet, Executive Summary, and Project Status Chart. You may
reference sections and page numbers of your approved application rather than repeating information.
Please follow the appropriate instructions depending on whether you are submitting an annual performance
report or a final performance report.
If you are submitting a paper copy of the ED 524B, please submit one original and one copy. ED program
offices will notify grant recipients of the due date for submission of annual performance reports; however,
general guidelines are provided below in the instructions for ED 524B Cover Sheet, item 7. Reporting
Period. Final performance reports are due 90 days after the expiration of the grant’s project period
(performance period).
Note: For the purposes of this report, the term “project period” is used interchangeably with the term
“performance period,” which is found on the Grant Award Notification (GAN).
Many programs provide grantees with the option of completing and submitting the ED 524B online through
e-Reports. Please follow instructions from your program office regarding the use of e-Reports for
submitting your ED 524B.
For those programs that operate under statutes or regulations that require additional or different reporting
for performance or monitoring purposes, ED program offices will inform you when this additional or
different reporting should be made.
INSTRUCTIONS FOR THE ED 524B COVER SHEET
Complete the ED 524B Cover Sheet with the appropriate information. Instructions for items 1, 3 and 4 are included
on the ED 524B Cover Sheet. Instructions for items 2 and 5 and items 6 through 12 are included in this instruction
sheet.
2. Grantee NCES ID Number
-- Annual and Final Performance Reports:
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INSTRUCTIONS FOR GRANT PERFORMANCE REPORT (ED 524B)
PURPOSE
Recipients of multi-year discretionary grants must submit an annual performance report for each year funding has
been approved in order to receive a continuation award. The annual performance report should demonstrate whether
substantial progress has been made toward meeting the project objectives and the program performance measures.
The information described in these instructions will provide the U.S. Department of Education (ED) with the
information needed to determine whether recipients have demonstrated substantial progress. ED program offices
may also require recipients of “forward funded” grants that are awarded funds for their entire multi-year project up-
front in a single grant award to submit the Grant Performance Report (ED 524B) on an annual basis. In addition,
ED program offices may also require recipients to use the ED 524B to submit their final performance reports.
Project performance and budget expenditure reporting requirements are found in 34 CFR, 75.118 of the Education
Department General Administrative Regulations (EDGAR)and 2 CFR 200.327 and 200.328 of the Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
GENERAL INSTRUCTIONS
Please read the attached “Dear Colleague Letter” from your program office carefully. It contains specific
instructions for completing the ED 524B for your
program.
You must submit the ED 524B Cover Sheet, Executive Summary, and Project Status Chart. You may
reference sections and page numbers of your approved application rather than repeating information.
Please follow the appropriate instructions depending on whether you are submitting an annual performance
report or a final performance report.
If you are submitting a paper copy of the ED 524B, please submit one original and one copy. ED program
offices will notify grant recipients of the due date for submission of annual performance reports; however,
general guidelines are provided below in the instructions for ED 524B Cover Sheet, item 7. Reporting
Period. Final performance reports are due 90 days after the expiration of the grant’s project period
(performance period).
Note: For the purposes of this report, the term “project period” is used interchangeably with the term
“performance period,” which is found on the Grant Award Notification (GAN).
Many programs provide grantees with the option of completing and submitting the ED 524B online through
e-Reports. Please follow instructions from your program office regarding the use of e-Reports for
submitting your ED 524B.
For those programs that operate under statutes or regulations that require additional or different reporting
for performance or monitoring purposes, ED program offices will inform you when this additional or
different reporting should be made.
INSTRUCTIONS FOR THE ED 524B COVER SHEET
Complete the ED 524B Cover Sheet with the appropriate information. Instructions for items 1, 3 and 4 are included
on the ED 524B Cover Sheet. Instructions for items 2 and 5 and items 6 through 12 are included in this instruction
sheet.
2. Grantee NCES ID Number
-- Annual and Final Performance Reports:
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Please enter the current National Center for Education Statistics (NCES) ID number of the grantee. Grantees
that are State Educational Agencies (SEA) should enter their state's FIPS (Federal Information Processing
Standards) code in item 2. Item 2 only applies to grantees that are Institutions of Higher Education (IHE),
SEAs, Local Educational Agencies (LEA), public libraries, and public, charter, and private elementary or
secondary schools. Leave blank, if this item is not applicable.
Please go to the applicable website listed below to obtain the grantee’s NCES ID number or FIPS code.
Depending on your organization type, this number will range from 2 to 12 numeric digits.
IHEs (IPEDS ID); Public Libraries (Library ID); and Public, Charter and Private Schools (NCES School
ID): http://nces.ed.gov/globallocator
LEAs (NCES District ID): http://nces.ed.gov/ccd/districtsearch/
SEAs (FIPS code): To obtain your state's FIPS code, please search on any public school district in your
state at: http://nces.ed.gov/ccd/districtsearch/. The FIPS code is the first two digits of the NCES
District ID number for any public school district in a state.
Note: Newly established organizations that do not have an NCES ID number yet should leave item 2 blank.
However, once the organization's NCES ID number has been established, it must be entered on all future
submissions of the ED 524B.
5. Grantee Address
Instructions for Submitting Address Changes
-- Annual and Final Performance Reports:
If the address that is listed in Block 1 of your GAN has changed and you are submitting a paper copy of the
ED 524B, either submit the new address in Section C (Additional Information) of the Project Status Chart or
submit the change through e-Administration (annual performance reports only), the administrative action
function of e-Grants.
If you are submitting the ED 524B electronically through e-Reports, you may update your address in e-Reports.
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Project Director
.
-- Annual and Final Performance Reports:
Please enter the name, title, phone number, fax number and email address of your approved Project Director
listed in Block 3 of your GAN. These fields are pre-populated and updatable in the e-Reports system. Please
note, however, that changing the approved Project Director requires prior approval from ED and may only be
requested for a grant whose performance period has not ended. See instructions under Section C (Additional
Information) of the Project Status Chart for requesting a change to the Project Director with the ED 524B. You
may also submit a request for a change in your Project Director through e-Administration.
7. Reporting Period Information
-- Annual Performance Reports:
Due Date: Annual performance reports are typically due seven to ten months after the start of the grant’s
current budget period. Please follow instructions from your program office regarding the specific due date of
the annual performance report for your grant.
The reporting period for the annual performance report is from the start of the current budget period through 30 days
before the due date of the report. The start date for your current budget period may be found in Block 6 of the GAN.
Please note, however, that complete data on performance measures for the current budget period must be submitted
to ED, either with this report or as soon as they are available, but no later than the final due date specified by your
ED program office. Please see instructions for items 11a. and 11b. of the ED 524B Cover Sheet and Section A
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(Project Objectives Information and Related Performance Measures Data) of the Project Status Chart for specific
reporting requirements for performance measures data.
-- Final Performance Reports:
Due Date: Final performance reports are due 90 days after the expiration of the grant’s project period. If you
receive a no-cost time extension from ED for this grant, the final performance report is due 90 days after the
revised project period end date. Program offices may also request an annual performance report that covers the
original final budget period from grantees that receive no-cost time extensions.
Please enter the start and end date for the final budget period of your grant from Block 6 of the GAN. The
reporting period for your final performance report covers the entire final budget period of the project, except for
the information in the Executive Summary and Section C (Additional Information) of the Project Status Chart,
which covers the entire project period (performance period) of the project.
8. Budget Expenditures [Also see Section B (Budget Information) of the Project Status Chart]
The budget expenditure information requested in items 8a. – 8c. must be completed by your Business
Office.
Note:
Budget Expenditures: For the purposes of this report, the term budget expenditures means allowable
grant obligations incurred during the periods specified below. (See EDGAR, 34 CFR 75.703; 75.707;
and, 2 CFR 200.34 as applicable.)
For budget expenditures made with Federal grant funds, you must provide an explanation in Section B
(Budget Information) of the Project Status Chart, if you have not drawn down funds from ED’s G5
System to pay for these budget expenditures.
Non-Federal Funds (Match/Cost Share): If you are required to provide non-Federal funds or resources
for this grant because the funding program has a statutory (legislative) matching or cost sharing
requirement or you voluntarily committed to providing non-Federal funds or resources in your approved
grant application, you must complete the “Non-Federal Funds (Match/Cost Share)” column in items 8a. –
8c., as applicable. (You are encouraged to review the following information regarding allowable cost
sharing/matching contributions: the funding program’s statute and regulations (if any), 2 CFR 200.306,
and other applicable requirements found in 2 CFR part 200, Uniform Administrative Requirements,
eCFR — Code of Federal
Regulations.
Cost Principles, and Audit Requirements for Federal Awards at:
--Annual Performance Reports:
Report your actual budget expenditures for the entire previous budget period in item 8a. Please separate
expenditures into Federal grant funds and non-Federal funds (match/cost-share) expended for the project
during the entire previous budget period.
Note: If you are reporting on the first budget period of the project, leave item 8a. blank.
Report your actual budget expenditures for the current budget period to date (i.e., through 30 days before
the due date of this report) in item 8b. Please separate expenditures into Federal grant funds and non-
Federal funds (match/cost-share) expended for the project during the current budget period to date.
--Final Performance Reports:
Report your actual budget expenditures for the entire previous budget period in item 8a. Please separate
expenditures into Federal grant funds and non-Federal funds (match/cost-share) expended for the project
during the entire previous budget period.
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Report your actual budget expenditures for the entire final budget period in item 8b. Please separate
expenditures into Federal grant funds and non-Federal funds (match/cost-share) expended for the project
during the entire final budget period.
Report your actual budget expenditures for the entire project period (performance period) in item 8c.
Please separate expenditures into Federal grant funds and non-Federal funds (match/cost-share) expended
for the project during the entire project period. Your project period (performance period) start and end
dates are found in Block 6 of the GAN.
9.
Indirect Cost Information
The indirect cost information requested in Items 9a. – 9e. must be completed by your Business Office.
--Annual and Final Performance Reports:
Item 9a -- Please check “yes” or “no” to indicate whether or not you are claiming indirect costs under this
grant.
If you checked “yes” in item 9a, please select and complete the following items that are applicable to your
grant:
Item 9b, please indicate whether or not your organization has an Indirect Cost Rate Agreement that was
approved by the Federal government. Please indicate the beginning and ending dates covered by the
Indirect Cost Rate Agreement. In addition, please indicate whether ED or another Federal agency (Other)
issued the approved agreement. If you check “Other,” please specify the name of the Federal agency that
issued the approved agreement. Provide the actual indirect cost rate. For final performance reports only,
check the appropriate box to indicate the type of indirect cost rate that you have – Provisional, Final, or
Other. If you check “Other,” please specify the type of indirect cost rate. If you are claiming indirect cost
under a training grant using the rate specified in item 9(b), you must also complete item 9(e). See the
instructions for completing 9(e).
Item 9c, If you use the de minimis rate, you are subject to the provisions in 2 CFR § 200.414(f). Note: You
may only use the 10 percent de minimis rate if you are a first-time Federal grant recipient, and you do not
have an approved Indirect Cost Rate Agreement. You may not use the deminimis rate if you are a State,
Local government, or Indian Tribe, or if your grant is funded under a training rate or restricted rate
program.
Item 9d. Please indicate whether you are using a restricted indirect cost rate that is included on your
approved Indirect Cost Rate Agreement or whether you are using a restricted indirect cost rate that
complies with 34 CFR 76.564(c)(2). Note: State or Local government agencies may not use the provision
for a restricted indirect cost rate specified in EDGAR, 34 CFR 76.564(c) (2). Check only one response.
Item 9e Please indicate whether you are using 8 percent of MTDC in compliance with 34 CFR
75.562(c)(2), or your negotiated rate in your approved Indirect Cost Rate Agreement. Note: ED regulations
limit the recovery of indirect costs under training grants to the grantee’s actual indirect costs, as determined
by its negotiated rate agreement, or 8 percent of a MTDC, whichever is lower (34 CFR 75.562(e)(4).
Check only one response.
10. Human Subjects (Annual Institutional Review Board (IRB) Certification)
--Annual Performance Reports Only:
Annual IRB certification is required if Attachment HS1, Continuing IRB Reviews, was attached to the GAN.
Check "yes" if annual IRB certification is required and attached to the ED 524B as instructed in Attachment
HS1. Check "no" if annual IRB Certification is required by Attachment HS1, but is not attached to the ED
524B. Please indicate the reason why the IRB certification is not attached (e.g., the research has been
completed) under Section C (Additional Information) of the Project Status Chart. Check "N/A" if annual IRB
certification does not apply to your grant (i.e., no human subjects research is being conducted under this grant
or Attachment HSI was not attached to the GAN.)
11. Data Privacy and Security Measures Certification
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-- Annual and Final Performance Reports:
You must check “yes” to indicate that a statement is included in the report to affirm that you are aware of, and
in compliance with, all Federal and State laws and regulations regarding system security and the protection of
personally identifiable information, supported by a summary of policies and procedures that are in place to
ensure compliance, and related attachments.
12. Performance Measures Status
--Annual Performance Reports:
Please check “yes” or “no” in item 12a. to indicate whether complete data (i.e., all of the data that you anticipate
will be collected) on performance measures for the current budget period are included in this report in Section A
of the Project Status Chart. If no, please indicate in item 12b. the date when the information will be available
and submitted to ED. Complete data must be submitted for any performance measures established by ED for
the grant program (included in the attached “Dear Colleague Letter”) and for any project specific performance
measures that were included in your approved application.
If complete data on performance measures for the entire current budget period have not been obtained when
you submit the ED 524B, please submit available data for the budget period to date with this report, unless
instructed otherwise by your program office. Complete performance measures data for the current budget
period should be submitted by the date you indicated in item 12b.
Note: Your program office will inform you of the final date by which performance measures data must be
submitted to the Department for this program.
--Final Performance Reports:
You must check “yes” in item 12a. Complete data on performance measures for the final budget period must be
submitted with the final performance report in Section A of the Project Status Chart. Leave item 12b. blank.
Complete data must be submitted for any performance measures established by ED for the grant program
(included in the attached “Dear Colleague Letter”) and for any project-specific performance measures that were
included in your approved grant application.
13. Certification
--Annual and Final Performance Reports:
The grantee’s authorized representative must sign the certification for the ED 524B. The certification confirms
that to the best of the authorized representative’s knowledge and belief that the report is true, complete and
accurate, and the expenditures and disbursements were for the purposes and objectives set forth in the terms and
conditions of the Federal award. The authorized representative is aware that any false, fictitious, or fraudulent
information, or the omission of any material fact, he/she may be subject to criminal, civil or administrative
penalties for fraud, false statements, false claims or otherwise. (U.S. Code Title 18, Section 1001 and Title 31,
Sections 3729-3730 and 3801-33812). If there are any known internal control weaknesses concerning data
quality (as disclosed through audits or other reviews), this information must be disclosed under Section C
(Additional Information) of the Project Status Chart as well as the remedies taken to ensure the accuracy,
reliability, and completeness of the data.
INSTRUCTIONS FOR THE EXECUTIVE SUMMARY
--Annual and Final Performance Reports:
Provide a one to two page Executive Summary for annual performance reports and a two to three page Executive
Summary for final performance reports. Provide highlights of the project's goals, the extent to which the expected
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