2 CFR Authorizing Citation

2 CFR 200.329 (up to date as of 12/18/2025)
Monitoring and reporting program performance.

2 CFR 200.329 (Dec. 18, 2025)

This content is from the eCFR and is authoritative but unofficial.

Title 2 —Federal Financial Assistance
Subtitle A —Office of Management and Budget Guidance for Federal Financial Assistance
Chapter II —Office of Management and Budget Guidance
Part 200 —Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards
Subpart D —Post Federal Award Requirements
Performance and Financial Monitoring and Reporting
Authority: 31 U.S.C. 503; 31 U.S.C. 6101-6106; 31 U.S.C. 6307; 31 U.S.C. 7501-7507.
Source: 89 FR 30136, Apr. 22, 2024, unless otherwise noted.

§ 200.329 Monitoring and reporting program performance.
(a) Monitoring by the recipient and subrecipient. The recipient and subrecipient are responsible for the
oversight of the Federal award. The recipient and subrecipient must monitor their activities under Federal
awards to ensure they are compliant with all requirements and meeting performance expectations.
Monitoring by the recipient and subrecipient must cover each program, function, or activity. See also §
200.332.
(b) Reporting program performance. The Federal agency must use OMB-approved common information
collections (for example, Research Performance Progress Reports) when requesting performance
reporting information. The Federal agency or pass-through entity may not collect performance reports
more frequently than quarterly unless a specific condition has been implemented in accordance with §
200.208. To the extent practicable, the Federal agency or pass-through entity should align the due dates
of performance reports and financial reports. When reporting program performance, the recipient or
subrecipient must relate financial data and project or program accomplishments to the performance
goals and objectives of the Federal award. Also, the recipient or subrecipient must provide cost
information to demonstrate cost-effective practices (for example, through unit cost data) when required
by the terms and conditions of the Federal award. In some instances (for example, discretionary research
awards), this may be limited to the requirement to submit technical performance reports. Reporting
requirements must clearly indicate a standard against which the recipient's or subrecipient's performance
can be measured. Reporting requirements should not solicit information from the recipient or
subrecipient that is not necessary for the effective monitoring or evaluation of the Federal award. Federal
agencies should consult monitoring framework documents such as the agency's Evaluation Plan to make
that determination. As noted in OMB Circular A-11, Part 6, Section 280, measures of customer experience
are of co-equal importance as traditional measures of financial and operational performance.
(c) Submitting performance reports.
(1) The recipient or subrecipient must submit performance reports as required by the Federal award.
Intervals must be no less frequent than annually nor more frequent than quarterly except if specific
conditions are applied (See § 200.208). Reports submitted annually by the recipient or subrecipient
must be due no later than 90 calendar days after the reporting period. Reports submitted quarterly or
semiannually must be due no later than 30 calendar days after the reporting period. Alternatively, the
Federal agency or pass-through entity may require annual reports before the anniversary dates of
multiple-year Federal awards. The final performance report submitted by the recipient must be due
no later than 120 calendar days after the period of performance. A subrecipient must submit a final
2 CFR 200.329(c)(1) (enhanced display)

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2 CFR 200.329 (up to date as of 12/18/2025)
Monitoring and reporting program performance.

2 CFR 200.329(c)(2)

performance report to a pass-through entity no later than 90 calendar days after the conclusion of
the period of performance. See also § 200.344. The Federal agency or pass-through entity may
extend the due date for any performance report with justification from the recipient or subrecipient.
(2) As applicable, performance reports should contain information on the following:
(i)

A comparison of accomplishments to the objectives of the Federal award established for the
reporting period (for example, comparing costs to units of accomplishment). Where
performance trend data and analysis would be informative to the Federal agency program, the
Federal agency should include this as a performance reporting requirement.

(ii) Explanations on why established goals or objectives were not met; and
(iii) Additional information, analysis, and explanation of cost overruns or higher-than-expected unit
costs.
(d) Construction performance reports. Federal agencies or pass-through entities rely on on-site technical
inspections and certified percentage of completion data to monitor progress under Federal awards for
construction. Therefore, the Federal agency or pass-through entity may require additional performance
reports when necessary to ensure the goals and objectives of Federal awards are met.
(e) Significant developments. When a significant development that could impact the Federal award occurs
between performance reporting due dates, the recipient or subrecipient must notify the Federal agency or
pass-through entity. Significant developments include events that enable meeting milestones and
objectives sooner or at less cost than anticipated or that produce different beneficial results than
originally planned. Significant developments also include problems, delays, or adverse conditions which
will impact the recipient's or subrecipient's ability to meet milestones or the objectives of the Federal
award. When significant developments occur that negatively impact the Federal Award, the recipient or
subrecipient must include information on their plan for corrective action and any assistance needed to
resolve the situation.
(f) Site visits. The Federal agency or pass-through entity may conduct in-person or virtual site visits as
warranted.
(g) Performance report requirement waiver. The Federal agency may waive any performance report that is not
necessary to ensure the goals and objectives of the Federal award are being achieved.

2 CFR 200.329(g) (enhanced display)

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