Common Subrecipient Annual Report (SAR) Questions

The following are common questions regarding submission of the Subrecipient Annual Report.

  1. I haven't been reimbursed for a grant yet.  Do I need to file the Subrecipient Annual Report?
  2. You listed a grant in the letter that I spent last year.  Can I disregard your letter, or should I report it again?
  3. I don't recognize a grant on your list.  How do I find out more information about it?
  4. What should I report for my FEMA grant?
  5. I have food program grants from the Agency of Education and I spent more than you list in your letter.  What should I report?

1.  I haven't been reimbursed for a grant yet.  Do I need to file the Subrecipient Annual Report?
Yes.  You should report the expenditures you incurred during your fiscal year, whether or not you have been reimbursed.  Due to timing differences, your expenditures may not be the same as the amount you were reimbursed.

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2.  You listed a grant in the letter that I spent last year.  Can I disregard your letter, or should I report it again?
Do not disregard the letter!  If you have only one grant in the grants list, you should contact Finance & Management using the contact information in the letter and they will confirm that the grant was reported as fully expended in the prior year.  Otherwise, you should submit the report, listing the grant in Section III of the SAR, but entering $0 in the Expenditures column.

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3.  I don't recognize a grant on your list.  How do I find out more information about it?
A brief description is included in the grants list of the letter you received.  If you need additional information, you should contact that department who granted the funds to you.  You may also contact Finance & Management using the contact information in the letter and they may be able to provide more information, or provide you with a contact person at the department who issued the grant.

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4.  What should I report for my FEMA grant?
The letter from Finance & Management includes special instructions for FEMA grant reporting:  According to the August 6, 2013 memo from the US Department of Homeland Security titled, “Audit of Eligible Stafford Act Claimed Costs,” the recording of expenditures related to Stafford Act funds should be based on when the funds are approved (i.e., approval of the Award Worksheet) since that is when FEMA actually obligates funds to such recipient.  Refer directly to the DHS memo for further guidance.

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5.  I have food program grants from the Agency of Education and I spent more than you list in your letter.  What should I report?
Food program participants typically incur costs that exceed the amount of federal reimbursement they receive.  You should report on the SAR only the portion that was, or will be, reimbursed with federal funds.  The Agency of Education typically enters into the State's grants database the federal share of the claims they authorized for the months of July through May and this is what appears on the letter from Finance & Management.  On your SAR you should report the federal share of the amount you expended for your fiscal year period, which may vary from the amount that appears on the letter from Finance & Management.  You should review your claims reimbursements for each month and report the total in Section III of the SAR.  If you have questions about your reimbursements, you should contact the Agency of Education directly.

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