{
  "id": "R44374",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "R44374",
  "active": true,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 449636,
      "date": "2016-02-11",
      "retrieved": "2016-04-06T17:11:57.793633",
      "title": "Federal Grant Financial Reporting Requirements and Databases: Frequently Asked Questions",
      "summary": "Congress and federal agencies frequently undertake initiatives to conduct oversight of federal grant programs and expenditures. The ability to oversee is influenced by the existing reporting requirements placed on recipients of federal grant funds. Limitations in accessing information contained in federal databases used to collect grant data also influence the level of transparency into the use of federal grant funds. Congress has also debated the reporting burden placed on federal grant recipients and how to balance grant recipient capacity with the desire for transparency into the use of federal grant funds.\nThis report provides an introduction to reporting requirements placed on federal grant recipients, including requirements that must be met to seek federal grant funds. It also describes the databases containing information about grant awards, the types of information collected on grant recipients, and the availability of that information to the public. Several grant reporting questions are answered, including the following:\nWhy are federal agencies and grant recipients required to report grant data?\nWhat information is a federal grant recipient required to report and to whom?\nHow does a federal agency track federal grant data?\nWhat is the Data Universal Numbering System (DUNS) number?\nWhat is the System for Award Management (SAM)?\nWhat is the Catalog of Federal Domestic Assistance (CFDA)?\nWhat are cash management systems?\nWhat is USAspending.gov?\nWhat is the Federal Assistance Award Data System PLUS (FAADS-PLUS)?\nWhat is the Federal Funding Accountability and Transparency Act Subaward Reporting System?\nWhat is the Federal Audit Clearinghouse (FAC)?\nWhat grant data are accessible by the public?\nFederal grant reporting requirements fall into two categories: financial reporting and program performance reporting. This report focuses on financial reporting requirements and does not address program performance reporting. \nThis report will be updated should significant legislative activity regarding federal grant recipient reporting occur.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": true,
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          "url": "http://www.crs.gov/Reports/R44374",
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      "topics": []
    }
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  "topics": []
}