Federal Assistance Manual Chapter 5-60A

CHAPTER 5-60A AML GRANT PROGRAM PERFORMANCE AND FINANCIAL REPORTING

• 5-60A-00 Purpose
  
• 5-60A-10 OSM Policy
  
• 5-60A-20 Programmatic and Financial Reporting

5-60A-00 PURPOSE

1. The requirements for submission of performance and financial reports are established in the Grants Management Common Rule.

2. This chapter establishes procedures and provides instructions for reporting the expenditures and performance of OSM AML grants.

5-60A-10 OSM POLICY

All OSM financial reports shall be submitted on a cash basis.

5-60A-20 PROGRAMMATIC AND FINANCIAL REPORTING

This section outlines the requirements for the Narrative Performance Report, OSM-51, and the Budget Information and Financial Reporting Form, OSM-49.

1. Submittal of Reports.
   1. Performance and financial reports (OSM 51 and OSM 49) shall be submitted annually, 90 days after the end of the reporting period. The reporting period is determined by the effective date of the grant.

   2. Alternative Grant Performance Reporting.
      1. In lieu of submitting the annual Narrative Performance Report, OSM 51, the grant recipient, with the approval of the appropriate OSM office, may submit grant performance report information in an alternative format or timeframe. The purpose of this option is to allow grant recipients the flexibility to provide grantperformance data in a manner that is more efficient or logical for them yet still meet OSM's grant performance data needs. Such an alternative reporting system could involve monthly/bimonthly/quarterly data submissions or submitting necessary data for all grants at one time or any other reporting schedule/format that is agreeable to both the grant recipient and OSM.

      2. In the absence of an approved alternative reporting format/schedule, the grantee must comply with the performance reporting requirements outlined in 5-60A-20A.1.

      3. The annual Financial Reporting form, OSM 49, submittal requirements must be complied with even if an alternative performance reporting format/schedule is approved.

      4. OSM offices are encouraged to be as flexible as possible in approving alternative grant performance reporting schedules/formats.

2. Reporting Package
   1. Standard Reporting Package - AML Grant. Grant recipients shall submit one signed original and two copies of financial and performance reports. The following forms are used for programmatic and financial reporting:

      Form Title and Number

      • Financial Reporting Form, OSM 49

      • Performance Report, OSM 51

        Detailed instructions for preparing documentation for a reporting package are provided at Exhibit X5-60A-1.

3. Review of Programmatic and Financial Reports. When a State submits a Narrative Performance Report, OSM-51, and a Financial Reporting Form, OSM 49, the appropriate OSM office shall review the reports to determine that the recipient has complied with the following basic requirements:
   1. Authorized Signature - Forms submitted must be signed by the recipient's authorized representative.

   2. Timely Reporting - Forms are to be submitted on the reporting dates established.

   3. Accuracy of Reporting - The appropriate OSM office must verify each form for mathematical accuracy or coordinate the corrections with the recipient.

   4. Compliance with State Plan and Federal Regulations - All claims must be in compliance with the State plan and Federal regulations.

   5. Supported by Accounting Records - All claims must be supported by and can be reconciled to the recipient's accounting records.

   6. Compares Established and Actual Accomplishments - For individual reclamation sites, if the accomplishment information, including comparison of actual accomplishments to the goals established, can be discerned from the completed problem area information, it need not be duplicated on the OSM-51.

      All reclamation sites worked on during the performance period shall be listed in the narrative performance report. As a minimum, the following information shall be included for each site: the site name, problem area identification number, start date, completion date if completed, keyword accomplishments, and costs to date.

4. Final Actions. The RCC/FO shall review the OSM 49 and submit one copy to DFM.

Budget Information and Financial Reporting Form, OSM 49

Section A, General

Grantee: Enter the grant recipient's name.

Grant Title: Enter the fiscal year of the grant award, State, and "AML Grant", e.g., FY 1993 Alaska AML Grant.

Grant Number: Enter the grant number assigned by OSM.

Grant Period: Enter the beginning and ending dates of the performance period for which the budget is being submitted.

Section B, "Budget" Information - Complete for Grant Application

Budget/Cost Categories. Enter the Budget/Cost Category title and subaccount number from the list below for all categories applicable to your AML Grant.

Indirect costs are to be added to the associated direct cost to reflect the total costs estimated or charged by Budget/Cost Category.

Subaccount Number and Budget/Cost Category Title:
(State Code = XX. Fiscal Year of Funding = Y.)

XXY01 Non-Emergency Administrative Costs
XXY02 Emergency Administrative Costs
XXY03 Non-Water Supply Project Costs
XXY04 Water Supply Project Costs
XXY05 Emergency Project Costs
XXY06 Future Set-Aside Costs
XXY07 AMD Set-Aside Costs
XXY08 Subsidence Insurance Costs
XXY11 Non-Coal Project Costs
XXY12 Civil Penalty Program Costs
XXY13 ACSI Costs

Budget: For new grant applications, complete the Original/Prior Budget column with all budget/cost categories for which you are requesting approval to expend funds during the grant performance period. For the first change to approved budget, complete the Current Budget column with the revised amount for each budget/cost category. For subsequent revisions, place the current budget amounts in the Original/Prior Budget column, and place the subsequent revisions int he Current Budget column.

Enter the total budgeted amount for the grant on the Total Grant Amount line in the Original/Prior Revision column and the Current Revisions column if appropriate.

Enter the estimated amount of program income expected during the performance period on the total Program Income line. Do not reduce the Total Grant Amount by the amount of anticipated program income!

Section B, "Financial Status Report" Information - Complete for Annual Reports and Closeout.

Cumulative Through: Enter the ending dates of the report period for each annual report and at grant closeout. Ending dates should be increemnts of one, two, and three years from the beginning date of grant performance period.

Cumulative Obligations: For each budgeted budget/cost category, enter the cumulative amount obligated through the end of each annual reporting period.

Cumulative Expenditures: For each budgeted budget/cost category, enter the cumulative amount expended, i.e. paid out through the end of each annual reporting period. For budget/cost categories for which the report is a final report, include all expenditures that pertain to obligations incurred during that annual period. Period expenditures include both direct and indirect costs and must be reported net of program income.

Rpt. Ind. (Report Indicator): For each budget/cost category, enter whether the report is an annual report (A) or a final report (F).

Indirect Costs and Program Income: Enter the amount of total cumulative indirect cost charges and total cumulative program income earned which are included on the Total Net Program Obligations/Expenditures line.

Section C. Indirect Cost Rate Information
Enter the requested information for each approved indirect rate. Update as appropriate for annual reports.

Section D. Signature

For Grant Application - Enter the name, title and signature of the individual authorizing the submission of the budget information. Enter the date the OSM-49 was signed.

For Annual Reports and Closeout - Sign and date the form in the appropriate column indicating whether the submittal is the first annual report, the second annual report, or the third annual report.

Response to this request is required to obtain a benefit. You are not required to respond to this collection of information unless it displays a currently valid OMB control number. Public reporting burden for this form is estimated to average 5 hours per response including the time for reviewing instructions, gathering and maintaining data, and completing and reviewing the form. Direct comments regarding the burden estimate or any other aspect of this form to the Information Collection Clearance Office, OSM, Room 210 SIB, 1951 Constitution Ave.,NW, Washington, DC 20240, and the Office of Management and Budget, OIRA, Interior Desk Officer, Paperwork Reduction Project 1029-0059, Washington, DC 20503.

Program Narrative Statement, OSM 51

Go to Forms page to download a copy of this form

INSTRUCTIONS FOR COMPLETING PERFORMANCE REPORT OSM-51

1. Check the appropriate box to indicate the name of the program for which the Form OSM-51 is being submitted.

2. Enter the name of the grant or cooperative agreement recipient, the type of report, the reporting period, and the grant number.

3. Enter the exact title of the grant, e.g., FY 1997 Alabama AML Grant.

4. Enter the name of the performing organization, if different from the grant recipient.

5. Enter the performance report narrative.

   Recipients shall submit a Performance Report, Form OSM-51, which presents the following information:

   • A comparison of actual accomplishments to the goals established for the period. When the output of a project or activity can be readily quantified, such quantitative data should be related to cost data for computation of unit costs;

   • If applicable, reasons why established goals were not met; and

   • Other pertinent information including, when appropriate, analysis and explanation of cost overruns or high unit costs.

FEDERAL ASSISTANCE MANUAL
January 2, 1998