PART 1134—FINANCIAL, PROGRAMMATIC, AND PROPERTY REPORTING: GENERAL AWARD TERMS AND CONDITIONS Authority: 5 U.S.C. 301 and 10 U.S.C. 113. Source: 85 FR 51171, Aug. 19, 2020, unless otherwise noted. § 1134.1 Purpose of this part. (a) This part specifies standard wording of general terms and conditions concerning recipients' reporting requirements. (b) It thereby implements OMB guidance on reporting in 2 CFR part 170 and the following portions of 2 CFR part 200, as they relate to general terms and conditions of grants and cooperative agreements: (1) 2 CFR 200.301 and 200.327 through 200.329; and (2) 2 CFR 200.300(b) as it relates to subaward reporting, 200.312(a) as it relates to inventories of federally owned property, and 200.343(a) as it relates to financial and performance reporting. § 1134.2 Applicability of this part. The types of awards and entities to which this part and other parts in this subchapter apply are described in the subchapter overview at 2 CFR 1126.2. § 1134.3 Exceptions from requirements of this part. Exceptions are permitted from the administrative requirements in this part only as described at 2 CFR 1126.3. § 1134.4 Organization of this part. (a) The content of this part is organized into subparts and associated appendices. (1) Each subpart provides direction to DoD Components on how to construct one article of general terms and conditions for grants and cooperative agreements. (2) For each subpart, there is a corresponding appendix with standard wording for terms and conditions of the article addressed by the subpart. Terms and conditions address rights and responsibilities of the Federal Government and recipients. (b) A DoD Component must use the wording provided in each appendix in accordance with the direction in the corresponding subpart. That direction may permit DoD Components to vary from the standard wording in some situations. (c) Table 1 shows which article of general terms and conditions may be found in each of appendices A through D to this part (with the associated direction to DoD Components in Subparts A through D, respectively): Table 1 to Paragraph (c) In . . . You will find terms and conditions specifying recipients' rights and responsibilities related to . . . That would appear in an award within REP Article . . . Appendix A Performance management, monitoring, and reporting I. Appendix B Financial reporting II. Appendix C Reporting on property III. Appendix D Reporting on subawards and executive compensation IV. Appendix E Other reporting V. Subpart A—Performance Management, Monitoring, and Reporting (REP Article I) § 1134.100 Purpose of REP Article I. REP Article I of the general terms and conditions specifies requirements related to recipient reporting on program performance. It thereby implements OMB guidance for grants and cooperative agreements in: (a) 2 CFR 200.328; and (b) Portions of 2 CFR 200.301 and 200.343(a) that relate to performance reporting. § 1134.105 Performance reporting for construction awards. (a) OMB guidance. (b) DoD implementation. (c) Award terms and conditions. (i) Should reserve Sections A through D of REP Article I in those terms and conditions; (ii) Must follow the specifications in §§ 1134.135 and 1134.145 to include the wording appendix A to this part provides for Sections E and G of REP Article I in those terms and conditions, in order to require recipients to promptly report significant developments and reserve the DoD Component's right to make site visits. (iii) Must follow the specifications in § 1134.140 to insert wording in Section F of REP Article I in those terms and conditions, to tell recipients where and how to submit any reports of significant developments. (2) If a DoD Component has general terms and conditions specifically for construction awards and determines that it needs performance reports for those awards: (i) It may tailor the template and content that appendix A to this part provides for Sections A through D of REP Article I in those terms and conditions, as needed to specify the reporting requirements or, as appropriate, instead integrate those requirements into REP Article II on financial reporting. The form, format, or data elements that the DoD Component specifies for any of those performance reports must comply with requirements of the Paperwork Reduction Act of 1995, as implemented by OMB at 5 CFR part 1320, to use OMB-approved information collections if more than 9 recipients will be subject to the reporting requirement. (ii) It must follow the specifications in §§ 1134.135 through 1134.145 concerning Sections E through G of REP Article I in those terms and conditions, as described in paragraphs (c)(1)(ii) and (iii) of this section. § 1134.110 Performance reporting for non-construction awards. (a) OMB guidance. (b) DoD implementation Interim reports. (2) Final reports Research. (ii) Non-construction awards other than research. (c) Award terms and conditions. (1) Specify the content and form, format, or data elements recipients must use for interim and final performance reporting (see § 1134.115); (2) Specify the reporting frequency, reporting periods, and due dates for interim performance reports (see § 1134.120); (3) Specify the due dates and reporting periods for final performance reports (see § 1134.125); (4) Specify that recipients may request extensions of due dates for performance reports (see § 1134.130); (5) Require recipients to report significant developments (see § 1134.135); (6) Specify reporting procedures (see § 1134.140); and (7) Reserve the DoD Component's right to make site visits (see § 1134.145). § 1134.115 Content and forms, formats, or data elements for interim and final performance reporting under non-construction awards. (a) OMB guidance. (1) 2 CFR 200.301 and 200.328(b)(2) state that Federal awarding agencies must require recipients to use standard OMB-approved information collections for reporting performance information. (2) 2 CFR 200.328(b)(2)(i) through (iii) list types of information that performance reports under non-construction grants and cooperative agreements will contain, as appropriate, unless other collections are approved by OMB. (b) DoD implementation. (2) Forms, formats, and data elements that a DoD Component's general terms and conditions specify for performance reporting under non-construction awards must comply with requirements of the Paperwork Reduction Act of 1995 to use OMB-approved information collections, as implemented by OMB at 5 CFR part 1320. (3) To the maximum extent practicable, a DoD Component's general terms and conditions for non-construction awards must specify that recipients use Governmentwide standard forms, formats, and data elements that also are used by other Federal agencies for similar programs, recipients, and types of awards ( e.g., (c) Award terms and conditions. § 1134.120 Frequency, reporting periods, and due dates for interim performance reporting under non-construction awards. (a) OMB guidance. (1) Reporting frequency. e.g., (2) Due dates. (i) 30 calendar days after the end of the reporting period if interim reports are required quarterly or semiannually; and (ii) 90 calendar days after the end of the reporting period if interim reports are required annually, unless the agency elects to require the annual reports before the anniversary dates of multiyear awards. (b) DoD implementation. (1) Reporting frequency. (2) Reporting periods. i.e., (3) Due dates. (c) Award terms and conditions. (1) The frequency with which recipients must submit interim performance reports; (2) The reporting period each interim performance report must cover; and (3) The due date for each interim performance report, stated as the number of calendar days after the end of the reporting period. § 1134.125 Due dates and reporting periods for final performance reports under non-construction awards. (a) OMB guidance. (b) DoD implementation Due dates. (i) General. (A) 90 calendar days after the end of the period of performance for non-construction awards other than research. (B) 120 calendar days after the end of the period of performance for research awards. (ii) Exception. (2) Reporting periods Non-construction awards other than research. (ii) Research. i.e., (c) Award terms and conditions. (1) Must either: (i) Specify that the due date for final performance reports is either 90 or 120 calendar days after the end of the period of performance, as indicated in paragraph (b)(1)(i), by including the wording that appendix A to this part provides for paragraph C.1 of REP Article I and modifying the bracketed language in that wording by removing the brackets and showing only the number of days ( i.e., (ii) Pre-approve a 30-day extension to the 90 calendar day due date, as described in paragraph (b)(1)(ii) of this section for non-construction awards other than research, by including the wording that appendix A to this part provides for paragraph C.1 of REP Article I and modifying the bracketed language in that wording by removing the brackets and showing only “120 calendar days” in lieu of “90 calendar days.” (2) Must insert wording in lieu of the reserved paragraph C.2 of REP Article I, to specify the reporting period for final reports ( e.g., § 1134.130 Requesting extensions of due dates for performance reports. (a) OMB guidance. (b) DoD implementation. (c) Award terms and conditions. § 1134.135 Reporting significant developments. (a) OMB guidance. (b) DoD implementation. (c) Award terms and conditions. § 1134.140 Performance reporting procedures. (a) Requirement. (b) Award terms and conditions. (1) The office or offices to which a recipient must submit its interim and final performance reports, any requests in due dates for those reports, and any reports of significant developments; and (2) How the recipient is to submit those reports and requests ( e.g., (3) For research awards, component must assure that the recipient final report complies with the distribution and marking requirements of DoD Manual 3200.14, Volume 1. This includes the requirement that all significant scientific or technological findings, recommendations, and results derived from DoD endeavors—which shall include the final performance report at a minimum—are recorded and provided to Defense Technical Information Center (DTIC). Follow guidance in (b)(1) to inform recipients as the submission and distribution requirements ( i.e. (4) Access to Research Results (i) For purposes of this term and condition, the following definition applies: Final Peer-Reviewed Manuscript: (ii) The recipient shall ensure that any Final Peer-Reviewed Manuscript is submitted to the Defense Technical Information Center (DTIC) repository, currently at www.dtic.mil. § 1134.145 Site visits. (a) OMB guidance. (b) DoD implementation. (c) Award terms and conditions. Subpart B—Financial Reporting (REP Article II) § 1134.200 Purpose of REP Article II. REP Article II of the general terms and conditions specifies requirements related to financial reporting. It thereby implements OMB guidance in 2 CFR 200.327 and the portions of 2 CFR 200.301 and 200.343(a) that are specific to financial reporting under grants and cooperative agreements. § 1134.205 Reporting forms, formats, or data elements. (a) OMB guidance. (b) DoD implementation. (1) Unless current approvals expire, approved financial information collections include the Federal Financial Report (SF-425) and Request for Advance or Reimbursement (SF-270). In the future, they would include any additional information collections that OMB approves. (2) For all but the recipient's final financial report, a DoD Component may rely on financial information the recipient provides on the SF-270 or other OMB-approved payment request form, format, or data elements if that financial information is sufficient to meet the DoD Component's needs. For the final report, the DoD Component must require the recipient to use the SF-425 or other OMB-approved financial information collection. (3) A DoD Component must obtain approval for any variations from OMB-approved forms or formats, including use of additional or substitute data elements or modification of the associated instructions for recipient entities submitting the information. § 1134.210 Content of REP Article II. (a) Requirement. (b) Award terms and conditions General. (2) Required reporting form, format, or data elements for interim and final financial reports. (3) Interim financial reports: Frequency, reporting periods, and due dates. e.g., (i) Consistent with OMB guidance in 2 CFR 200.327, the reporting frequency may be no less often than annually and no more frequently than quarterly except in unusual circumstances ( e.g., (ii) The reporting frequency, reporting periods, and due dates must conform with any guidance on those aspects of financial reporting in the OMB-approved instructions accompanying the form, format, or data elements used. (iii) When a DoD Component's general terms and conditions provide for advance payments based on predetermined schedules—which is very rarely if ever appropriate for research awards—the terms and conditions must provide for quarterly reporting. This will enable post-award administrators to closely monitor recipients' balances of cash on hand for compliance with Governmentwide cash management standards. (4) Final financial report. (5) Extensions of due dates. (6) Where and how to submit financial reports. e.g., Subpart C—Reporting on Property (REP Article III) § 1134.300 Purposes of REP Article III. REP Article III of the general terms and conditions provides a consolidated source that sets out required reports, notifications, requests, and accountings related to federally owned property and property that is acquired or improved under awards. The article is: (a) The original source of requirements for recipients to: (1) Submit periodic status reports and notifications of critical changes for real property (in paragraphs A.1 and A.2 of the article), which thereby implements OMB guidance in 2 CFR 200.329; (2) Submit an annual inventory of federally owned property (in paragraph C.1 of the article), which thereby partially implements OMB guidance in 2 CFR 200.312(a); (3) Provide information on request about copyrighted works and data produced under awards (in paragraph D.2 of the article). (b) A secondary source provided for the convenience of recipients and DoD post-award administrators that lists and refers to the original sources of requirements for recipients to: (1) Request disposition instructions and account at closeout for real property (in paragraphs A.3 and A.4 of the article), the original sources of which are in PROP Article III and OAR Article VI; (2) Provide notifications of loss, damage, or theft and requests for disposition instructions for equipment (in paragraphs B.2 and B.3 of the article), the original sources of which are in PROP Articles II and IV, respectively; (3) Account at closeout for equipment and supplies (in paragraph B.4 of the article), the original sources of which are in OAR Article VI and PROP Article IV; (4) Provide notifications of loss, damage, or theft and requests for disposition instructions for federally owned property (in paragraphs C.2 and C.3 of the article), the original sources of which are in PROP Articles II and V, respectively; (5) Disclose and report on inventions developed under awards (in paragraph D.1), the original source of which is in PROP Article VI; and (6) Request disposition instructions for intangible property acquired, but not developed or produced, under awards (in paragraph D.3 of the article), the original source of which is in PROP Article VI. § 1134.305 Real property: reports, notifications, requests, and accounting. (a) Requirement. (b) Award terms and conditions. (1) General. (i) Must add wording in lieu of the reserved paragraph A.1.a to specify how often a recipient must submit periodic status reports and how long it is required to do so (which should be the duration of the Federal interest in the real property). The wording of paragraph A.1.a must be consistent with OMB guidance in 2 CFR 200.329, which provides different options for reporting frequency depending on the duration of the Federal interest in the real property. (ii) Must add wording in lieu of the reserved paragraph A.1.b to specify the due date for each periodic status report in terms of the number of calendar days after the end of the period covered by the report ( e.g., (iii) May provide wording in lieu of the reserved paragraph A.1.c if there are other instructions— e.g., (2) Exception. § 1134.310 Equipment and supplies: reports, notifications, requests, and accounting. (a) Requirement. (b) Award terms and conditions. § 1134.315 Federally owned property: inventory, notifications, and requests. (a) Requirement. (b) Policy. (i) Due dates for the annual inventories of federally owned property; or (ii) Forms, formats, or specific data elements for the inventories, notifications, or requests for disposition instructions. Any form, format, or data elements that a DoD Component specifies must be cleared by OMB under the Paperwork Reduction Act, as implemented by OMB at 5 CFR part 1320. (2) Not specifying due dates, forms, formats, or data elements provides flexibility for recipients and DoD post-award administrators to handle these requirements in ways that reduce burdens and costs. For example, a recipient may arrange with a post-award administration office to submit one consolidated inventory annually for federally owned property under all of the awards it receives that are administered by that office, using a format its property management system already generates. (c) Award terms and conditions General. (2) Exception. § 1134.320 Intangible property: disclosures, reports, and requests. (a) Requirement. (b) Award terms and conditions General. (2) Exceptions. (i) Section D of REP Article III if it determines that no recipients of awards using its general terms and conditions, or subrecipients of subawards under those awards, will have any intangible property for which they will be accountable to the Federal Government; or (ii) Any of paragraphs D.1 through D.3, if it determines that no recipients of awards using its general terms and conditions, or subrecipients of subawards under those awards, will be accountable to the Federal Government for the particular types of intangible property addressed by those paragraphs. Subpart D—Reporting on Subawards and Executive Compensation (REP Article IV) § 1134.400 Purpose of REP Article IV. REP Article IV of the general terms and conditions specifies requirements for recipients to report information about subawards and executive compensation. § 1134.405 Content of REP Article IV. (a) Source of the reporting requirements. (b) Award terms and conditions. Subpart E—Other Reporting (REP Article V) § 1134.500 Purpose of REP Article V. REP Article V of the general terms and conditions specifies requirements for recipients to provide any type of report not addressed in REP Articles I-IV. § 1134.505 Content of REP Article V. (a) Source of reporting requirement. (1) Have a basis in a statute or regulation adopted in the Federal Register (2) Use a form/format that has been approved by OMB under the PRA, as implemented by OMB in 5 CFR part 1320. (b) Award terms and conditions. (a) The name of the report and where a recipient can obtain it; (b) For an interim report, the frequency with which it must be submitted and due date(s); (c) For a final report, whether the report is due 90 days or, if the DoD Component has pre-approved a 30-day extension, 120 days after the end of the period of performance; and (d) To what DoD office/official the report(s) must be submitted. (2) If there is more than one such report, the DoD Component must show the information for each in separate sections of the article. Appendix A to Part 1134—Terms and Conditions for REP Article I, “Performance Management, Monitoring, and Reporting” For the general terms and conditions of construction awards, unless a DoD Component reserves any sections or inserts or modifies wording, as specified in § 1134.105 for Sections A through D of the article, a DoD Component's general terms and conditions must use the following wording for REP Article I. For the general terms and conditions of non-construction awards (§§ 1134.115 through 1134.145), a DoD Component must use the following wording for REP Article I and, as specified in §§ 1134.115 through 1134.125 and § 1134.140, insert or modify wording, depending on whether the terms and conditions are for research and/or other non-construction awards. REP Article I. Performance Management, Monitoring, and Reporting. (DECEMBER 2014) Section A. Required reporting form, format, or data elements for interim and final performance reports. Section B. Frequency, reporting periods, and due dates for interim performance reports. Section C. Due date and reporting period for final performance report. 1. Due date. 2. Reporting period. Section D. Extensions of due dates. Section E. Reporting significant developments. 1. Problems, delays, or adverse conditions that will materially impair your ability to meet the objectives of this award. This disclosure must include a statement of the action taken, or contemplated, and any assistance needed to resolve the situation. 2. Favorable developments which will enable you to meet schedules and objectives sooner or at less cost than anticipated or produce more or different beneficial results than originally planned. Section F. Performance reporting procedures. Section G. Site visits. Appendix B to Part 1134—Terms and Conditions for REP Article II, “Financial Reporting” A DoD Component must in its general terms and conditions complete the template provided in this appendix for Sections A, B, and E of REP Article II by inserting or modifying wording, as specified in § 1134.210, and use the following wording for Sections C (unless alternate wording is permitted by § 1134.210) and D of the article. REP Article II. Financial Reporting. (DECEMBER 2014) Section A. Required reporting form, format, or data elements for interim and final financial reports. Section B. Interim financial reports: Frequency, reporting periods, and due dates. Section C. Final financial report. Section D. Extensions of due dates. Section E. Where and how to submit financial reports. Appendix C to Part 1134—Terms and Conditions for REP Article III, “Reporting on Property” Unless a DoD Component reserves REP Article III in its entirety as specified in § 1134.305, or reserves Sections C or D (or any paragraph in those sections) as specified in §§ 1134.315 and 1134.320, a DoD Component's general terms and conditions must include a completed Section A (as specified in § 1134.305) and use the following wording for the remainder of REP Article III. REP Article III. Reporting on Property (DECEMBER 2014) Section A. Real property. 1. Periodic status reports. a. Frequency and duration of reporting requirement. b. Due dates. c. Other submission instructions. 2. Notifications of critical changes. 3. Requests for disposition instructions. 4. Closeout accounting. Section B. Equipment and supplies. 1. Periodic status report. 2. Notifications of loss, damage, or theft. 3. Requests for disposition instructions. 4. Closeout accounting. a. Equipment. b. Supplies. Section C. Federally owned property. 1. Annual inventory. 2. Notifications of loss, damage, or theft. 3. Requests for disposition instructions. 4. Closeout accounting. Section D. Intangible property. 1. Inventions developed under the award. 2. Copyrights and data. 3. Intangible property acquired, but not developed or produced, under the award. Appendix D to Part 1134—Terms and Conditions for REP Article IV, “Reporting on Subawards and Executive Compensation” As specified in § 1134.405, a DoD Component's general terms and conditions must use the following wording for REP Article IV. REP Article IV. Reporting on Subawards and Executive Compensation (DECEMBER 2014) You must report information about subawards and executive compensation as specified in the award provision in appendix A to 2 CFR part 170, “Reporting subaward and executive compensation information,” modified as follows: 1. To accommodate any future designation of a different Governmentwide website for reporting subaward information, the website “ http://www.fsrs.gov” http://www.fsrs.gov 2. To accommodate any future designation of a different Governmentwide website for reporting executive compensation information, the website “ http://www.sam.gov” https://www.sam.gov 3. The reference to “Sec. __.210 of the attachment to OMB Circular A-133, `Audits of States, Local Governments, and Non-Profit Organizations' ” in paragraph e.3.ii of the award provision is replaced by “2 CFR 200.330, as implemented in SUB Article I of this award”. Appendix E to Part 1134—Terms and Conditions for REP Article V, “Other Reporting” In accordance with § 1134.505 of this part, a DoD Component's general terms and conditions must either reserve REP Article V or provide the information required by that section for each applicable report. REP Article V. Other Reporting. (Date) [Reserved]