Section 1512 of the Recovery Act requires recipients of grants, loans, tribal agreements, cooperative agreements and certain other forms of assistance to file quarterly reports documenting their performance status and expenditures. These reports will be made public. On June 22, 2009, the Office of Management and Budget (OMB) provided further guidance as to the report contents, format and procedures.
This memorandum summarizes the key provisions of OMB’s Recipient Reporting Guidance, including (i) who must report; (ii) when reports are due; (iii) what is to be reported; and (iv) what are the reporting procedures.
Who Is Covered By The Recipient Reporting Requirements?
The recipient reporting requirements apply to non-federal entities that are prime recipients of grants, loans, tribal agreements, cooperative agreements and other forms of assistance from the federal government. Prime recipients must also report certain information about their subrecipients, and they may delegate this reporting duty to their subrecipients. While the prime recipient must perform quality reviews of data reported by subrecipients, there is no requirement for prime recipients to certify subrecipient data.
 The Recovery Act imposes similar reporting requirements on federal government contractors. However, the June 22, 2009 Recipient Reporting Guidance does not apply to the contractor reporting obligations, which are instead covered by new sections added to the Federal Acquisition Regulation.
 The Recipient Reporting Guidance distinguishes between (i) subrecipients, who are entities that receive payments from prime recipients to carry out the relevant federal programs, and (ii) vendors, who are entities that provide goods or services used by the prime recipient (such as copying services, transportation, etc.). A prime recipient cannot delegate reporting responsibility to a vendor.