Semi Annual Reporting Guidance for Implementers_End of FY23_MGD

Semi-Annual Financial & Performance Report Guidance for McGovern-Dole and USDA LRP
Project Implementers – End of Fiscal Year (FY) 2023
Food for Progress (FFPr), McGovern-Dole, and Local and Regional Food Aid Procurement (USDA LRP)
project implementers are required to submit semi-annual financial and performance reports in the Food
Assistance Information System (FAIS). The purpose of this guidance is to assist implementers of
McGovern-Dole and USDA LRP projects in developing and submitting their semi-annual financial and
performance reports in FAIS. IFAD will use the information implementers provide to improve the overall
quality of data for program decision-making and to report to Congress and Feed the Future.
Semi-Annual Financial Reports
The end-of-year financial report for FY23 is due on October 31, 2023. The semi-annual financial report
will cover the six-month reporting period of April 1, 2023 to September 30, 2023. Please note the
following key changes to our reporting guidance and the reporting requirements listed below. Please
refer to the attached McGovern-Dole LRP component financial report excel template and the below LRP
financial reporting detailed guidance.
Key Changes:
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All McGovern-Dole projects awarded in FY20 or later should report on project spending of the
McGovern-Dole LRP component funds allocated under the award on a semi-annual basis.
IFAD recommends implementers of FY20 or later McGovern-Dole awards to submit an excel
spreadsheet to report LRP component spending as an attachment with each semi-annual
financial report in FAIS. An example McGovern-Dole LRP component financial report excel
template is attached for your reference.
No additional changes have been made to the financial reporting guidance.

Report Requirements in FAIS:
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Financial Information: Enter the report period start date as 04/01/2023 and report period end
date as 09/30/2023.
CCC/FAS Cash: Report actuals for 6-month reporting period from April 1, 2023 to September 30,
2023
Cost Share: Report actuals for 6-month reporting period from April 1, 2023 to September 30,
2023
Attachment - LRP Financial Report (McGovern-Dole awards from FY20 or later only): Report
actuals for the previous reporting periods and report actuals for 6-month reporting period from
April 1, 2023 to September 30, 2023

Semi-Annual Performance Reports
The end-of-year performance report for FY23 is due on October 31, 2023. The semi-annual
performance report will cover the entire fiscal year from October 1, 2022 to September 30, 2023 for
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indicator reporting and the six-month reporting period from April 1, 2023 to September 30, 2023 for
commodity reporting and other details. Please note the following key changes to our reporting guidance
and the reporting requirements listed below. Please refer to the below detailed guidance for annual
indicator reporting, commodity reporting, and other details.
Key Changes:
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Indicator data will cover the entire fiscal year from October 1, 2022 to September 30, 2023.
Commodity reporting will cover the six-month period from April 1, 2023 to September 30, 2023.
Other Details reporting will cover the six-month period from April 1, 2023 to September 30,
2023.
Under the Commodity Receipt and Loss Report, please leave the comments box blank. Please
report comments about commodities in the Other Details section under Project Implementation
Difficulties as applicable.
Under the Commodity Direct Distribution Report, implementers do not need to report on the
List of Commodity Ration Monthly Reports. Please leave this blank in FAIS. Implementers may
provide a separate attachment to detail the monthly rations.

Report Requirements in FAIS:
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Performance Report Basic Details: Enter the report period start date as 04/01/2023 and report
period end date as 09/30/2023.
Results: Report actuals for the entire fiscal year from October 1, 2022 to September 30, 2023
Activities & Indicators (For projects that have not been migrated and mapped only): Report
actuals for the entire fiscal year from October 1, 2022 to September 30, 2023
Commodity Receipt & Loss Report: Report actuals for six-month reporting period from April 1,
2023 to September 30, 2023
Commodity Direct Distribution Report: Report actuals for six-month reporting period from April
1, 2023 to September 30, 2023
Commodity Receipts and Distributions (MT) Monthly Reports: Report actuals for six-month
reporting period from April 1, 2023 to September 30, 2023
Other Details: Report narrative content for the six-month reporting period from April 1, 2023 to
September 30, 2023 for the following sub-sections:
o Audit Information
o Sub-Recipients Information
o Contracts Information
o Interim and Final Evaluation Status
o Expected Contribution Progress Status
o Additional Comments: Impact, Sustainability and Successes of Program
o Additional Comments: Project Implementation Difficulties
o Additional Comments: Program Implementation Details
Attachments:

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Narrative Report: While not required, implementers may attach a supplemental
narrative report. The narrative content should match with the content provided in the
Other Details>Additional Comments section for the 6-month reporting period from April
1, 2023 to September 30, 2023. Please note, the content in Other Details>Additional
Comments section in FAIS is required, even if you submit the supplemental narrative
report.
Success Stores: While not required, implementers may attach success stories. The
success stories should cover successes from the 6-month reporting period from April 1,
2023 to September 30, 2023.

Detailed Guidance – McGovern-Dole Local and Regional Procurement (LRP) Component Financial
Reporting
McGovern-Dole awards signed in FY 2020 or later, which include an LRP component and approved LRP
budget within the McGovern-Dole award, should report LRP spending semi-annually. IFAD recommends
implementers submit an excel spreadsheet to report LRP spending as an attachment with each semiannual financial report. LRP financial reporting is not applicable to McGovern-Dole awards signed prior
to FY 2020 nor stand-alone Local and Regional Food Aid Procurement Program agreements (USDA LRP
Program).
Please reference the below instructions and the attached excel template as an example for reporting
your project's semi-annual LRP expenses.
1) Under the ‘LRP Financial Report Template’ sheet, update the template under Column A with
your project's LRP budget categories detailed in the Summary of Local and regional Procurement
Budget located in the agreement's C-2 Budget Narrative. Add/remove rows as needed to align
with your agreement's LRP budget categories.
2) Update the template under Column B with your project's approved LRP budget detailed in the
Summary of Local and regional Procurement Budget located in the agreement's C-2 Budget
Narrative. Please ensure the Total LRP Costs under Column B add up to the exact amount for
your project's approved total LRP budget component.
3) Update the template under Column C with the total LRP expenses from previous reporting
periods. Do not included LRP spending during the current six-month reporting period. Only
include LRP spending from all previous reporting periods since the project start date.
4) Update the template under Column D with the total LRP expenses from the current six-month
reporting period. Do not include LRP spending from previous reporting periods.
5) Column E, Column F, and Column G should all automatically update with the pre-entered
formulas. Column E will calculate the expenses to date (Column C + Column D). Column F will
calculate the balance remaining for the approved LRP budget (Column B - Column E). Column G
will calculate the percentage of the approved budget spent to date, or the burn rate, on LRP
spending (Column E / Column B).
6) The row for the Total LRP Costs should also automatically update with the pre-entered formulas.
7) Please check that all pre-entered formulas are correctly calculating totals.
8) As needed, provide any comments to explain or add relevant context/details on LRP expenses.
9) Reference the ‘LRP Financial Report Example’ sheet to see example of a LRP expenses reported.

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10) Reference the ‘LRP Budget Calculation Guidance’ sheet to ensure LRP budget spending aligns
with allowable costs. To access the full, detailed guidance for each fiscal year, click on the links
in the sheet and they will open the full PDF versions in your PDF reader.
11) Once the ‘LRP Financial Report Template’ sheet is updated with your project’s expenses, please
upload the completed sheet as an excel attachment to your Semi-Annual Financial Report in
FAIS.

Detailed Guidance – Annual Indicator Reporting
All implementers, please note: If your indicator table has already been “migrated and mapped” into the
new FAIS structure, you will not see separate results and activity sections to report against. Your
indicators will all be in 1 table in your SAPR, rather than 2.
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For projects that have been migrated and mapped, you will report against all indicators
under the “Result Indicator Actuals” tab. After migrating, the “Activities” tab is no longer
available for reporting. For instructions on entering indicator actuals in the upgraded FAIS
indicator structure, refer to minute 35 in the FAIS Demo video:
https://www.youtube.com/watch?v=oA_L817iUWE
For all projects that have not been migrated and mapped: If an indicator is in both the
activities table and results table, leave the results section blank for that indicator and report
all data and comments, in the activities table.
▪ If an indicator exists only in the results table, then you may report FY23 data in the
results section, since it is the only place to report that data.

ANNUAL INDICATOR REPORTNG
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In April 2023, MESP and IFAD distributed guidance explaining that we waived quantitative
indicator reporting at the mid-year point in FY2023. No implementers reported mid-year
numbers on the indicators in their agreements in the semi-annual performance report in
mid-FY2023.

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All data reported against all indicators in this end-of-year SAPR should reflect the total for
the entire fiscal year, October 1, 2022-September 30, 2023 (instead of just the previous six
months corresponding to the semiannual reporting period).
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The SAPR template in FAIS hasn’t changed, and some cells will still refer to, “… this
reporting period.” For all indicator reporting, this should be interpreted as, “this
fiscal year”.

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For financial, commodity and other reporting besides indicators, the data or
narratives shared should reflect the last 6 months of FY 2023, as they always have.
It is only indicator reporting that will reflect the full 12 months of the FY.

DISAGGREGATES
• The disaggregates listed below are required for external reporting and must be included in
your SAPR [if your project uses the indicator].
• Wherever your SAPR already has a row for these disaggregates that you can report against,
please do so.
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Program

MGD

USDA LRP
indicators

Wherever your SAPR doesn’t have a row for each required disaggregate, you should either:
1. Write your disaggregate data into the comments box next to the aggregate
indicator in the SAPR, OR
2. Submit an Excel sheet containing the required disaggregate data as an attachment
to the SAPR. Please refer to the attached optional Excel template (Template IFAD
Complex Standard Indicators FY23) for key indicator disaggregates. Projects may
submit their own Excel sheets or templates or may use the one provided if they don’t
already have one.
Indicator

Required Disaggregates

Value of new USG
commitments, and new
public and private sector
investments leveraged by
USDA to support food
security and nutrition

First level:

Number of schools reached
as a result of USDA
assistance

If available, please disaggregate by type of school:

Value of annual sales of
farms and firms receiving
USDA assistance

First Level:

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Type of investment amount (i.e., new USG
commitments, public sector, private sector)

Pre-primary
Primary
Secondary

Type of product/service (Commodity)

Second Level:
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Type of Producer/firm

Additional meta-data is required for this indicator –
please report on:
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Volume of commodities sold
by farms and firms receiving
USDA assistance

The number of participants, both producers and
private sector firms, for each value chain product
or service reported
The number of participants at baseline
The number of participants in the reporting year
The baseline value of annual sales

First Level:
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Type of product/service (Commodity)

Second Level:
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Type of Producer/firm

Additional meta-data is required for this indicator –
please report on:
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Value of new USG
commitments, and new
public and private sector
investments leveraged by
USDA to support food
security and nutrition

The baseline volume of annual sales

First level:
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Type of investment amount (i.e., new USG
commitments, public sector, private sector)

COMMENTS – All Projects
Please provide comments in the SAPR comments boxes to help USDA interpret the data:
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Write a brief narrative explanation for any +/- 10% deviation from the annual target; this is
required for USDA’s external reporting. Details that explain the deviation also provide useful
context for project management. For example:
o “Due to size limits on group gatherings related to COVID-19 restrictions, the number of
people trained is much lower than the annual target of X.”

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Write a brief narrative explanation for indicators where you do not report progress. For
example:
o “Indicator data is collected annually and will be reported next year.”
o “Activities associated with this indicator have ended.”

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Explain any changes to monitoring data collection methodology and any implications for the
accuracy or consistency of the data: Please carefully document any changes to methodology of
data collection (from what is described in the PMP) for indicators in the comments section. For
example:
o “Survey data was collected using remote methods (telephone) instead of in-person
interviews; this resulted in fewer respondents from X region due to limited access to
mobile phones.”

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If applicable, write a brief narrative explanation for indicator data collection and/or indicator
progress that was affected by COVID-19. For example:
o “Due to COVID-19 restrictions on entering schools, attendance data was collected via
telephone interviews with school principals and based on school records instead of via
headcounts by project staff.”

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Any other contextual information that will be helpful for USDA to interpret the reported data.

ACCURACY CHECKS – All projects
Please resolve these common issues in your reported data:

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The “FY23 Actual” column should reflect progress from the 12-month period of FY 2023
(October 1, 2022 – September 30, 2023) (not the cumulative progress since the project’s
inception).
Where applicable, the sum of male + female should equal the total.
Where applicable, the sum of new + continuing should equal the total.
Where applicable, the numbers in the comments should match the numbers reported in the
cells.
Check that the unit of measure is reported correctly. E.g., Volume of commodities sold in MT,
Value of annual sales in USD per project (not farmer), and when used, exchange rates or
conversion rates are reported, etc.
If the project is reporting on how many people they trained, and also on how many people
applied the training, the number of people who applied the training is usually less than the
number of people trained. If that’s not the case in your project, please explain in the comments
box.
Reporting on Take-Home Rations: THR should be reported using standard indicators 14 and 15
and not MGD 16, which reports school meals.
o If standard indicators on rations are not available, please report on THRs for the school
meals indicator, but explain clearly in the comments box next to this indicator what
rations data is being reported.
Reporting on Social Assistance Beneficiaries: The number reported as “social assistance
beneficiaries” should usually be less than the total number of direct beneficiaries the project
reached. Social assistance beneficiaries typically include only children receiving meals and/or
take-home rations. If the ration is family-sized, then all family members could also be counted.

Detailed Guidance – Commodity Reporting
For each of the following commodity sections, please reports details for period from April 1- September
30, 2023.
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Under Data Navigation, select the Commodity Receipt & Loss

Figure 1: View of Commodity Logistics Receipt & Loss Report in FAIS

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Comments Box: Please leave the box blank and report comments about commodities in the
Other Details section under Project Implementation Difficulties as applicable. Please also provide
any information about
Select “Create New” to the right of the List of Commodities section to enter Commodity Receipt
& Loss Details, as seen under Figure 2. Input “0” if your organization did not receive
commodities or have any loss/damages instead of leaving the field blank.

Figure 2: View for Commodity Receipt and Loss details in FAIS

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Commodity: Select the commodity from the drop-down menu. Only commodities
specified in the agreement will appear. You can only create one record for each
commodity in the report.
Agreement Allocation (Metric Tons): FAIS will auto populate the total quantity of
commodity from the agreement.
Date Received: Enter the date the commodity was received at the destination
(discharge) port.
Bill of Lading Quantity (Metric Tons): Enter the quantity indicated in the Bill of Lading.
Round all values up to the nearest whole number. This section must include a value;
enter “0” if no commodities were received in the six-month reporting period.
Quantity Received at Discharge Port (Metric Tons): Enter the quantity of commodity
received at the discharge port. If the quantity is less than what was included in the Bill of
Lading, indicate a loss under Ocean loss and damages below.
Transportation Loss & Damage (Metric Tons, rounded to the nearest ton). Note that
this section in FAIS does not accept decimals, i.e., values less than 1 MT.
▪ Ocean: Enter the quantity of commodity loss or damage between the time that
the Bill of Lading is issued to the shipping company and the shipping company
turns over custody and control of the commodities to the Awardee, calculated
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as the difference between the Bill of Landing Quantity and the Quantity
Received at Discharge Port.
▪ Inland: Enter the quantity lost or damaged during inland transportation
between discharge at port and receipt at the primary program warehouse,
including any border crossing shipments. Inland loss or damage may occur when
commodities destined for a landlocked country are received in an intermediate
country and then transported to the recipient country. They may include
warehouse handling losses at the discharge port and losses that occur during
transportation through the intermediate country to a designated point in the
recipient country.
▪ Warehouse: Enter the quantity lost or damaged while in storage at the program
warehouse(s).
▪ Distribution: Enter the quantity lost or damaged between the program
warehouse and receipt at distribution site, school, or other institution.
▪ Total Loss: FAIS will auto populate by adding the quantity Ocean, Inland,
Warehouse, and Distribution commodity loss and damages.
▪ Balance for Programming: FAIS will auto populate the difference between the
Bill of Lading and Total Loss.
After saving your inputs, select Commodity Direct Distribution under Data Navigation to view
the three reporting sections (Figure 3).

`````````` Figure 3: View of Commodity Direct Distribution Report in FAIS

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Select “Create New” to the right of the List of Commodity Direct Distribution Reports section.

Figure 4: View when you select "Create New" List of Commodity Direct Distribution Reports in FAIS

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Enter the following information under Commodity Direct Distribution:
o Commodity: Select each commodity type from the drop-down menu. Only commodities
specified in the agreement will appear. You can only create one record for each
commodity in the report.
o Expected Distributions (Metric Tons, rounded to two decimal places 0.00): FAIS will
auto populate the expected distribution quantity from the agreement.
o Actual Distributions (Metric Tons to two decimal places 0.00): Enter the quantity of
commodity that departed the warehouse/distribution point for distribution to the
recipient institution (e.g., school). This value should be the total of all regions.
o Total received (Metric Tons, rounded to two decimal places 0.00): Enter the quantity of
commodity received by the recipient institution (e.g., school). This value should be the
aggregated total for all recipient institutions.
o Distribution Region: Enter the region(s) where the institutions are located that received
commodities. This should include all regions that received distributions.
o Number of Beneficiaries: Enter the number of beneficiaries that received meals using
the distributed commodities (e.g., according to the school-level records).
After saving inputs, select “Create New” to the right of the List of Commodity Receipts and
Distribution (MT) Monthly Reports section. Enter the following information under Create Direct
Distribution Receipt Monthly:

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Figure 5: View when you select "Create New" List of Commodity Receipts and Distribution (MT) Monthly Reports in FAIS

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Commodity: Select the commodity from the drop-down menu.
Month: Select the month. You cannot enter more than one record per month. Add
separate entries for each month, April through September.
o Open Stock (Metric Tons, rounded to two decimal places): Enter the quantity of
commodity available for distribution at the beginning of the month selected.
o MT Arrivals (Metric Tons, rounded to two decimal places): Enter the quantity of
commodities that arrived during the month and are available for distribution.
o Actual Distribution (Metric Tons, rounded to two decimal places): Enter quantity of
food distributed to the beneficiaries.
o Loss (Metric Tons, rounded to two decimal places): Enter the quantity of any loss that
occurred after commodities departed the warehouse/distribution point for distribution
to the recipient institution (e.g., school). This should not include loss or damages at
other stages, i.e., inland transportation, warehouse, or ocean.
o Closing Stocks (Metric Tons, rounded to two decimal places): Indicates the quantity of
commodity remaining for distribution in the next reporting month. FAIS will autopopulate this field (open stocks + arrivals - distribution and loss).
o Comments: Leave the box blank and report comments about commodities in the Other
Details section under Project Implementation Difficulties.
IFAD no longer requires the List of Commodity Ration Monthly Reports section for McGovernDole implementers; however, implementers are welcome to submit the information as an
optional attachment.
Commodity Monetization is only relevant for FFPr. Please leave this blank.

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Detailed Guidance – Other Details
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Please enter information into the first five text boxes, as applicable for your project.
Please enter information under the “Additional Comments” section under Other Details of the
SAPR in FAIS. There are three areas for implementers to provide a qualitative update over the
six-month reporting period (April 1-September 30):
o Impact, Sustainability, and Success of Program
o Project Implementation Difficulties
o Program Implementation Details
This guidance outlines the key information implementers should include in these three sections.
Please note, FAS encourages implementers to add information as needed to provide a
comprehensive overview of project progress, challenges, and other important updates related
to the reporting period.
o Impact, Sustainability, and Success of Program (Suggested page length: up to 4 pages,
approximately 2,000 words)
▪ Share highlights of the project’s overall progress toward achieving the indicator
targets. This should be a high-level summary of the project’s success and impact
rather than an update on each individual indicator. Please include data as
appropriate (numbers, percent increase/decreased, progress toward FY or LOP
targets).
▪ Highlight any lessons learned, innovations, or best practices that contributed to
the success of the project.
▪ Share progress or any key updates towards graduation of the school feeding
program to the host-country government (e.g., updates on
development/implementation of a school feeding policy/law/strategy, budget
allocated towards school feeding programs, number of graduated schools,
coverage under government funded school feeding program, etc.).
o Project Implementation Difficulties (Suggested page length: up to 4 pages,
approximately 2,000 words)
▪ Describe the main challenges the project faced that hindered the ability to
achieve expected targets or complete activities per the work plan. This should
be a high-level summary of the main challenges faced and how the project
responded to the barriers, its planned or implemented adaptations and how the
project plans to avoid similar challenges in the future. Please include data as
appropriate (numbers, percent increase/decreased, progress toward FY or LOP
targets).
▪ If projects faced challenges meeting targets in the previous fiscal year, please
share any updates on progress within this reporting period. If the project
anticipates challenges meeting any targets for the current fiscal year, please
provide the background context and any plans for addressing these challenges
or anticipated adaptations.
▪ Include key contextual updates that currently impact the project or any
anticipated issues that could affect progress toward project targets (i.e., COVID19 restrictions, conflict, security issues, government elections, inflation, climate
related shocks/stressors, etc.)
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Highlight any lessons learned around project adaptations, contingency planning,
or mitigation measures to prevent, respond to, and/or remain resilient when
facing future challenges.
▪ Share challenges related to graduating the school feeding program to the hostcountry government (e.g., updates on development/implementation of a school
feeding policy/law/strategy, budget allocated towards school feeding programs,
number of graduated schools, coverage under government funded school
feeding program, etc.).
▪ Please provide the following updates related to commodities:
• Information on commodity loss or damage, including the reason for
loss/damage, responsibilities of participants involved, volumes, cost in
USD, and follow-up actions (disposal, implications for the project,
mitigation measures, claims, etc.). If you already notified FAS, please
indicate the date.
• Please describe any issues with commodity balances the beginning or
end of the school year during this reporting period, including (1) issues
with larger quantities of commodities remaining in storage over school
break, or conversely (2) delays in starting school feeding due to late
arrival of commodities.
• Other important updates related to commodities, such as deviations
from the expected distribution amount, changes in the number of meal
beneficiaries, or issues with commodity expiration, etc.
Program Implementation Details (Suggested page length: up to 2 pages,
approximately 1,000 words)
▪ Flag any anticipated amendments. Provide the background context, what
changes are anticipated, and proposed timing.
▪ Highlight examples of how the project collaborated with other USG
programming and/or other key actors.

Detailed Guidance – Supplemental Narrative Report
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This report is optional and not required as an attachment in FAIS. The content in Other
Details>Additional Comments section in FAIS is required, even if you submit the supplemental
narrative report.
If included, please limit attached reports to no more than 10 pages, exclusive of photos and
captions, charts, etc.
If included, this report should include the same narrative content from the Other
Details>Additional Comments section in FAIS. Rather than creating separate qualitative reports,
implementers should ensure the content in the supplemental narrative report matches with
content in the Other Details section.
However, in the supplemental narrative attachment (either word or PDF), implementers may
format as appropriate (I.e., include photos and captions, infographics, logos, etc.).
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Detailed Guidance – Supplemental Success Stories
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Success stories are greatly appreciated and should be included as an attachment (1 or 2
paragraphs per success story max, ideally accompanied by a picture and caption providing the
name of the photographer, the project, and a description of the project activity and related
output or outcome portrayed).
Please note, success stories are greatly appreciated throughout the year, not only as
attachments in the semi-annual performance reports.

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