State Fiscal Recovery Funds Revenue Replacement Reporting Handbook
Table of Contents
Downloadable Documents
Use the links below to open and download a PDF version of the SFRF Reporting Handbook for Administering Agencies with Revenue Replacement Projects and an Excel version of the SFRF Subaward Reporting Template for Revenue Replacement Projects.
Purpose and Summary
Session Law 2021-180 appropriates the entirety of North Carolina’s $5.4 billion State Fiscal Recovery (SFRF) allotment for a wide range of uses. Projects funded by SFRF carry federal and state reporting requirements. NCPRO establishes this reporting guidance to facilitate SFRF reporting on behalf of Administering Agencies reporting on SFRF Projects in Expenditure Category 6.1, Revenue Replacement. For reporting guidance on SFRF Projects that fall into all other Expenditure Categories, refer to the SFRF Reporting Handbook for Administering Agencies with Non-Revenue Replacement Projects.
This handbook contains information on the following key topics:
- What Reports are Required and Who Submits Them
- About NCPRO, Administering Agencies, and their respective roles and responsibilities for SFRF reporting
- How Administering Agencies Report on SFRF Projects
- About PANGRAM, NCPRO’s grants management system
- When Administering Agencies Report on SFRF Projects
- About SFRF Reporting intervals
- What Information Administering Agencies Report to NCPRO
- About required reporting elements
This handbook is not a substitute for guidance and decisions provided by the US Treasury Department, which is the federal awarding agency. Section 5 in this guidance has current links to SFRF resources published by U.S. Treasury and NCPRO.
1. What Reports are Required and Who Submits Them
U.S. Treasury (UST) and the North Carolina General Assembly (NCGA) require regular reporting on SFRF activities and expenditures. To comply with these requirements, North Carolina agencies receiving SFRF appropriations must track, collect, and report necessary information. The North Carolina Pandemic Recovery Office (NCPRO) is responsible for coordinating these reports on behalf of State agencies receiving SFRF allocations. Further definitions and descriptions are below.
NCPRO must prepare and submit the following reports:
- SFRF Expenditure Report: Required quarterly by the NC General Assembly, this report tracks funds spent, funds unspent, and use of funds by State agencies managing SFRF projects.
- SFRF Recovery Plan Performance Reports: Required annually by UST, this report contains information on the projects that recipients are undertaking with program funding and how they plan to ensure program outcomes are achieved in an effective, efficient, and equitable manner. It will include key performance indicators identified by the recipient and some mandatory indicators identified by UST.
- SFRF Project and Expenditure Reports: Required quarterly by UST, this report contains information on projects funded, expenditures, contracts and subawards of $50,000 or greater, and other programmatic information.
Key Reporting Entities:
- NCPRO: NCPRO serves as Coordinating Agency, which is the State agency that oversees and coordinates North Carolina’s responsibilities as a recipient of SFRF funds. As Coordinating Agency, NCPRO is responsible for submitting SFRF reports on behalf of all North Carolina’s Administering Agencies to the (UST) and the North Carolina General Assembly (NCGA).
- Administering Agencies: Under the Federal Grants Management Model, the 24 Administering Agencies receiving federal awards are deemed to be prime recipients of the federal awards. Therefore, all State agencies that received SFRF appropriations are considered Administering Agencies and are required to provide expenditure, programmatic, and performance information to NCPRO, including necessary reporting on subrecipients, contractors, and beneficiaries. Administering agencies must provide this information using the PANGRAM reporting portal, which is described in more detail in the next section and in the PANGRAM User Guide.
2. How Administering Agencies Report on SFRF Projects
All reporting by Administering Agencies will be facilitated through PANGRAM, the NCPRO grants management system. Some reporting elements will be submitted as direct inputs in the PANGRAM portal, and other reporting elements will be uploaded to the PANGRAM portal using attachments.
- Log in to PANGRAM through the EBS portal.
- Refer to the PANGRAM User Guide for information on logging in, reporting, and other technical aspects of the PANGRAM system.
2.1 Types of Report Submissions
Direct Input
PANGRAM is set up to accept Core Project Data through direct input on the expense reporting page. For more information, refer to the PANGRAM User Guide.
Attachment
Based on the complexity of data required by UST, NCPRO has developed templates to make the reporting process as user-friendly as possible. These attachments will be used by Administering Agencies to provide NCPRO data on certain programmatic information, subawards (when applicable), performance metrics, and other data for reports that may be required based on updates to UST guidance.
Attachments must be uploaded into PANGRAM on the upload page following the expense reporting page. NCPRO will provide Attachments to Administering Agencies along with any directions unique to the Attachment.
3. When Administering Agencies Report on SFRF Projects
NCPRO will require the following reporting deadlines based on State and Federal reporting intervals. If additional guidance is required, recipients will be notified by NCPRO. All Administering Agencies are responsible for Monthly and Annual reporting.
General Deadlines and Requirements:
- Monthly: Due by the 15th of every month for the previous month’s activities (i.e. Administering Agencies must submit May Project data by June 15).
- Annual: Given current UST guidance and State reporting priorities, NCPRO plans to collect SFRF Project performance data on an annual basis. Annual performance reporting content and due dates are currently under consideration.
4. What Information Administering Agencies Report to NCPRO
Due to recent changes in UST guidance, the expenditure, programmatic, and performance reporting requirements for SFRF Projects in Expenditure Category 6.1, Revenue Replacement differ significantly from reporting requirements for SFRF Projects in all other SFRF Expenditure Categories. This Reporting Handbook is designed to be used only for SFRF Projects in Expenditure Category 6.1, Revenue Replacement. For reporting guidance on SFRF Projects that fall into all other Expenditure Categories, refer to the SFRF Reporting Handbook for Administering Agencies with Non-Revenue Replacement Projects.
Based on federal and state reporting requirements, Administering Agencies are responsible for providing the following data elements to NCPRO for Revenue Replacement Projects:
Core Project Data
- Required for all SFRF projects, includes some programmatic information and overall expenditure information.
Subaward Data
- For non-personnel Administering Agency Subawards including:
- Obligations to contractors at or above $50,000 that are not payments to individuals.
- Obligations to subrecipients at or above $50,000 that are not payments to individuals, including payments to beneficiaries, grants, loans, transfers.
Annual Performance Data
- Data required to assess the performance of SFRF projects and produce the UST Annual Recovery Plan Performance Report.
4.1 Core Project Data
Core Project Data is required for every SFRF Revenue Replacement project. The table below contains the specific Core Project Data elements required for Revenue Replacement Projects. Core Project Data items will be directly entered into PANGRAM.
| Information | Reporting Interval | How to Submit Data |
|---|---|---|
| Current Period Expenditures by Accounting Category | Monthly | Direct Input |
| Current Period Obligations | Monthly | Direct Input |
| Project Completion Status | Monthly | Direct Input |
| Brief description of project activities for previous month | Monthly | Direct Input |
Did the project earn and/or spend program income? *If yes, program income earned and program income expended are required | Monthly | Direct Input |
Did the project make any new subawards greater than or equal to $50,000 this reporting period that were not payments to individuals, or change any previously reported subaward amounts? *If yes, modify and upload the Subaward Template. | Monthly | Direct Input |
Select the primary service metric most appropriate for your project:
| Monthly | Direct Input |
| Describe "Other Entities" or "Individuals" | Monthly | Direct Input |
| How many of the selected service metric have you served this quarter (cumulatively)? | Monthly | Direct Input |
4.1.1 Accounting Categories
Administering Agencies must report all SFRF project expenditures by Accounting Category. The table below contains the six Accounting Categories SFRF expenditures must be reported under in PANGRAM.
| Information | Description | Reporting Interval | How to Submit Data |
|---|---|---|---|
| Grant Administration Personnel Costs | Total costs associated with staff involved with administering SFRF program, including salaries, benefits, etc. | Monthly | Direct Input |
| Grant Administration All Other Costs | Project-Level costs associated with administering SFRF that do not include personnel costs, including payments to vendors/contractors. | Monthly | Direct Input |
| Grant Program Execution Personnel Costs | Project-Level costs associated with staff involved with program delivery, including salaries, benefits, etc. | Monthly | Direct Input |
| Grant Program Execution All Other Costs | Project-Level costs associated with program delivery that do not include personnel costs, including payments to contractors. | Monthly | Direct Input |
| Payments to Subrecipients | Aggregated total of payments to Subrecipients | Monthly | Direct Input |
| Payments to Beneficiaries | Aggregated total of payments to Beneficiaries | Monthly | Direct Input |
4.2 Subaward Reporting
In the context of SFRF projects, subawards include any SFRF funds an Administering Agency obligates to another entity (i.e., contractor, subrecipient, or beneficiary). Subawards do not include payments to agency personnel. For SFRF Projects, Administering Agencies do not submit standard FFATA information in FSRS.gov. Instead, for Non-Revenue Replacement SFRF Projects, UST has adopted modified rules for reporting to comply with FFATA requirements. As Coordinating Agency, NCPRO collects information to submit to UST to satisfy these modified FFATA requirements. See the Reporting Handbook for Administering Agencies with Non-Revenue Replacement Projects for more information on reporting on Non-Revenue Replacement projects.
For SFRF Projects in EC 6.1, Revenue Replacement, UST recently clarified that it does not require any subaward/FFATA information to be reported at the Federal level. In light of this recent clarification, NCPRO has simplified monthly subaward reporting significantly for Revenue Replacement Projects. However, NCPRO will continue to collect basic information on Revenue Replacement Project non-personnel subawards totaling $50,000 or more that are not payments to individuals to allow the State to maintain transparency and to continue tracking how recovery funds are serving communities across the state. Subaward reporting for Revenue Replacement Projects is required each month that an Administering Agency makes a new non-personnel subaward totaling $50,000 or more that is not a payment to an individual.
To submit subaward information, Administering Agencies will use the Subaward Template to submit this subaward information to NCPRO. Administering Agencies must submit a unique Subaward Template for each SFRF Project. The Subaward Template is designed to be cumulative, so for months when the Administering Agency has a new subaward that is not a payment to an individual totaling $50,000 or greater, the Administering agency will add that subaward information to the Subaward Template and will re-upload the Template into PANGRAM with the new Subaward additions. Information required for subawards includes detailed information on the Subrecipient receiving payment and the Subaward under which the recipient is receiving the payment. Information is itemized in the table below.
| Information | Reporting Interval | How to Submit Data |
|---|---|---|
| Subrecipient Name | Monthly | Attachment |
| Subrecipient UEI or TIN | Monthly | Attachment |
| Subrecipient Point of Contact Email Address | Monthly | Attachment |
| Subrecipient Address | Monthly | Attachment |
| Subaward Number | Monthly | Attachment |
| Subaward Type | Monthly | Attachment |
| Subaward Amount (Obligation) | Monthly | Attachment |
| Subaward Award Date | Monthly | Attachment |
| Place of Performance City, State, Zip | Monthly | Attachment |
| Purpose of Subaward Funds | Monthly | Attachment |
If a subaward that you previously reported in the subaward attachment changes at any point after you reported it, do not alter the previous subaward entry in the Subaward Template. Instead, enter the change in the subaward amount on a new row in the Template in Tab 5 of the Subaward Template (the Subaward Tab), using a negative sign (-) in front of the subaward amount if you are decreasing the subaward amount.
4.3 Annual Performance Reporting
UST requires an Annual Recovery Plan Performance Report, which NCPRO must submit to UST by July 31 every year. Administering Agencies are responsible for developing appropriate performance metrics for each Project in consultation with NCPRO and providing narrative and quantitative analysis of their SFRF projects based on categories identified by UST. Given current UST guidance and State reporting priorities, NCPRO plans to collect SFRF Project performance data on an annual basis. Annual performance reporting content and due dates are currently under consideration. The NCPRO team will update this guidance to reflect performance reporting requirements once they have been established.
Related Resources
The links below direct Administering Agencies to additional resources that are available to support successful administration of and reporting on SFRF Projects.
Appendix A: Glossary of Terms
Administering Agency (or Prime Recipient): The state agencies that were appropriated SFRF funds by the Legislature.
Award Date: The date the Recipient obligated funds to a Subrecipient.
Beneficiary: If the recipient is providing funds to the individual or entity for the purpose of directly benefitting the individual or entity as a result of experiencing a public health impact or negative economic impact of the pandemic, the individual or entity is acting as a beneficiary. Acting as a beneficiary, the individual or entity is not subject to subrecipient monitoring and reporting requirements.
Contract: For the purpose of Federal financial assistance, a contract is a legal instrument by which a recipient or subrecipient purchases property or services needed to carry out the project or program under a Federal award.
Contractor: An entity that receives a contract as defined above.
Coordinating Agency: NCPRO is a “Coordinating Agency” when NCPRO is working with Administering Agencies to guide them in their administration of the SFRF grants.
Expenditure: The amount that has been incurred as a liability of the entity (the service has been rendered or the good has been delivered to the entity).
- Expenditures include contracts, grants, loans, transfers, or direct payments
Individual (as in “Payments to Individuals”): Payments to Individuals are transfers to a singular person, including sole proprietorships. All payments to individuals, no matter the amount, must be reported in aggregate.
Obligation: An order placed for property and services, contracts and subawards made, and similar transactions that require payment.
Period of Performance: The time during which a non-Federal entity may incur new obligations to carry out the work authorized under a Federal award. The period of performance for SLFRF begins on the date the awards are issued (i.e., the date funds are disbursed to recipients) and ends on December 31, 2026, pursuant to the Financial Assistance Agreement.
Period of Performance Start: The date on which efforts begin or the subaward is otherwise effective.
Period of Performance End: The date on which all effort is completed or the subaward is otherwise ended.
Place of Performance: Location where the predominant performance of the Subaward will be accomplished.
Prime Recipient: An entity that receives funds in the form of a grant, cooperative agreement, or loan directly from the Federal Government. Administering Agencies are considered prime recipients.
Project: For these purposes, NCPRO defines a Project as any SFRF program that has its own Agreement and corresponding Agreement Number.
Recipient Project ID: Alphanumeric Identification associated with this Sub Award. This is your Agreement ID provided by NCPRO.
- ex. DEQ-123 or REVENUE-279-Hospitality
Subaward: An award provided by a prime recipient to a subrecipient for the subrecipient to carry out part of a federal award received by the prime recipient. It does not include payments to a contractor or payments to an individual that is a beneficiary of a federal program. A subaward may be provided through any form of legal agreement, including an agreement that the pass-through entity considers a contract.
Subrecipient: An entity, usually but not limited to non-Federal entities, that receives a subaward from a prime recipient to carry out part of a federal award. Subrecipients do not include individuals and organizations that received SLFRF funds as end users.
Subaward Number: Recipient's internal account number for the grant, contract, transfer, or direct payment. This can be the account number, or any other unique identifying number assigned by the Recipient to the award. This number is strictly for the Recipient's record keeping and should allow the Recipient to associate Expenditure records to Subaward records.
- This number cannot start with a “0”
- This number can be 20 digits maximum
Total Period Obligation Amount (Aggregates): Sum of subaward amounts/obligations during the most recent period for this subaward type.
Note on the Use of the Modifier "Sub-"
With regard to recipients, awards, etc., the unprecedented nature of the Revenue Replacement Expenditure Category serving to fund state-chosen projects that are not implementing federal purposes invites confusion in applying federal and state regulations when using the modifier “sub-“. To determine the applicability of the correct reference may require consideration of the exact question being asked and answered, and the text chosen in this Handbook may not serve all purposes. From a practical standpoint Federal money given to the state and then to a non-state entity looks like an award and subaward, but Treasury does not consider these subawards, and therefore under the state’s Administrative Code they would be more properly termed “awards.” Grant administrators, recipients and auditors should be sensitive that Treasury guidance on this was released after key documents and program design was far advanced and therefore the correct legal relationship, not the terminology, should control the determination of correct regulatory requirements.
Appendix B: Subaward Reporting Guidance Questions
Have you altered or made any new obligations or subrecipients?
- If no, then no subaward report is necessary.
- If yes, continue to the next question.
Is the subrecipient an individual?
- If yes, then no subaward report is necessary.
- If no, then continue to the next question.
Did you enter an agreement or amend an agreement with an entity to whom you are funding $50,000 or more using SFRF?
- If no, then no subaward report is necessary.
- If yes, complete Sheet 1, Sheet 4, and Sheet 5 of the subaward reporting template.
Appendix C: Subaward Reporting Template
In the context of SFRF projects, subawards include any SFRF funds an Administering Agency obligates to another entity (i.e., contractor, subrecipient, or beneficiary). Subawards do not include payments to agency personnel. For SFRF Projects, Administering Agencies do not submit standard FFATA information in FSRS.gov. Instead, for Non-Revenue Replacement SFRF Projects, UST has adopted modified rules for reporting to comply with FFATA requirements. As Coordinating Agency, NCPRO collects information to submit to UST to satisfy these modified FFATA requirements. See Reporting Handbook for Administering Agencies with Non-Revenue Replacement Projects for more information on reporting on Non-Revenue Replacement projects.
For SFRF Projects in the 6.1, Revenue Replacement category, UST recently clarified that it does not require any subaward/FFATA information to be reported at the Federal level. In light of this recent clarification, NCPRO has simplified monthly subaward reporting significantly for Revenue Replacement Projects. However, NCPRO will continue to collect basic information on SFRF subawards that are not payments to individuals totaling $50,000 or more to allow the State to maintain transparency and to continue tracking how recovery funds are serving communities across the state. Subaward reporting for Revenue Replacement Projects is required each month that an Administering Agency makes a new subaward totaling $50,000 or more that is not a payment to an individual.
Administering Agencies will use the Subaward Template to submit this subaward information to NCPRO. Administering Agencies must submit a unique Subaward Template for each SFRF Project. The Subaward Template is designed to be cumulative, so for months when the Administering Agency has a new subaward that is not a payment to an individual totaling $50,000 or greater, the Administering agency will add that subaward information to the Subaward Template and will re-upload the Template into PANGRAM with the new Subaward additions.
Changing/Modifying Subaward Information:
If a subaward that you previously reported in the subaward attachment changes at any point, do not alter the previous subaward entry. Instead, enter the change in the subaward amount on a new row in the spreadsheet tab, using a negative sign (-) in front of the subaward amount if you are decreasing the subaward amount.
SFRF Subaward Template Contents:
Each SFRF Subaward Template contains the following sheets:
- Sheet 1. Certification: This sheet is where the authorized representative of the Recipient assigned to complete the workbook (the “Reporter”) provides contact information.
- Sheet 2. Help Text: This sheet contains further information about each item required in Sheets 4 and 5, including appropriate format, descriptions, character limits, and whether each item is required, optional, or conditional.
- Sheet 3. Reporting Guide: This sheet includes a version of the Subaward reporting flow chart in Appendix B of this document with directions for which Sheets to complete based on conditions.
- Sheet 4. Subrecipient Information: This sheet is where the Reporter will provide information about entities receiving contracts or grants of $50,000 or more. Sheet 4 is required only if the Administering Agency has new non-individual subrecipients associated with the specified project with total subawards greater than or equal to $50,000.
- Sheet 5. Subaward Information: This sheet is where the Reporter will provide information about Subawards or obligations of $50,000 or more. Sheet 5 is required only if there are:
- New subawards associated with the project that are greater than or equal to $50,000, and/or
- Modifications to previously reported Subawards that reach or exceed $50,000
Appendix D: Data Dictionary
| Item | Item Description | Format | Required or Optional | How to Report |
|---|---|---|---|---|
| Current Period Obligations | Enter the total dollar value of obligations for current reporting period. | Currency (do not use "$") | Required | Monthly, Directly in PANGRAM |
| Current Period Expenditures | Enter the total dollar value of expenditures for the current reporting period by Accounting Category. | Currency (do not use "$") | Required | Monthly, Directly in PANGRAM |
| Project Completion Status | Select the option from the drop-down list that best describes the project completion status. | Select from drop-down list:
| Required | Monthly, Directly in PANGRAM |
| Brief description of project activities last month | Provide a brief description of project activities undertaken by the Administering Agency for the latest reporting period (e.g., last month). | Text (maximum of 100 words) | Required | Monthly, Directly in PANGRAM |
| Did the project earn and/or spend program income? | Did the project earn and/or spend program income? | If yes, the following input is required:
| Required | Monthly, Directly in PANGRAM |
| Did the project make any new subawards greater than or equal to $50,000 this reporting period that were not payments to individuals, or change any previously reported subaward amounts? | Select “Yes” if the administering agency made any new subawards or amended any previous subawards for the SFRF project. If you select “Yes” you must complete relevant subrecipient expenditure attachments and upload into PANGRAM. | Yes/No | Required | Monthly, Directly in PANGRAM |
| Primary Service Metric | Select which primary group this project serves. | Select one from drop-down list:
| Required | Monthly, Directly in PANGRAM |
| Primary Service Metric Explanation | If you selected “Other Entities (Describe)” or “Individuals (Describe)”, please explain what group this project serves. | Text (maximum 250 characters) | Conditional: Required if your Expenditure Subcategory is 6, AND if you selected “Other Entities (Describe)” or “Individuals (Describe)” for Primary Service Metric | Monthly, Directly in PANGRAM |
| How many [service metric] have you served this quarter (cumulatively)? | Each month, state how many of the selected service metric (households, small businesses, etc.) the project has served cumulatively thus far this quarter. | Numeric | Conditional: Required if your Expenditure Subcategory is 6.1 | Monthly, Directly in PANGRAM |
| Subrecipient UEI or TIN | The subrecipient's Unique Entity Identifier (UEI) created in SAM.gov OR the Subrecipient's Internal Revenue Service (IRS) Taxpayer Identification Number (TIN) |
| Conditional: Required only if Administering Agency has any new non-personnel expenditures greater than or equal to $50,000, or new expenditure of any amount on subawards greater than or equal to $50,000 | Monthly, Attachment in PANGRAM |
| Subrecipient Name | Enter the name of the subrecipient. | Text (maximum 80 characters) | ||
| Subrecipient Point of Contact Email Address | Email address of the primary point of contact for the subrecipient. Must be valid email format. | Text (maximum 40 characters) | ||
| Subrecipient Address | Enter the subrecipient address. | Alphanumeric | ||
| Subaward Number | The Administering Agency’s internal account number for the grant, contract, transfer, or direct payment. This can be the account number or any other unique identifying number assigned by the Administering Agency to the award. This number is strictly for the Administering Agency’s recordkeeping and should allow the Agency to associate expenditure records to subaward records. | Numeric (recommended 3-10 characters; cannot begin with "0") | Conditional: Required only if Administering Agency has any new subawards greater than or equal to $50,000, new non-personnel obligations greater than or equal to $50,000, or new expenditure of any amount on subawards or obligations greater than or equal to $50,000 | Monthly, Attachment in PANGRAM |
| Subaward Type | Type of subaward: Select from drop-down list for each subaward of $50,000 or greater. | Select from drop-down list:
| Conditional: Required only if Administering Agency has any new subawards greater than or equal to $50,000, or new non-personnel obligations greater than or equal to $50,000 | Monthly, Attachment in PANGRAM |
| Subaward Amount (Obligation) | The total amount of SLFRF funds obligated by the Administering Agency to a subrecipient under a given subaward | Currency (do not use "$") | ||
| Subaward Award Date | The date the Administering Agency obligated funds to a subrecipient | MM/DD/YYYY | ||
| Subaward Period of Performance (Start and End Dates) | The date on which efforts begin or the subaward is otherwise effective, and the date on which all effort is completed or the subaward is otherwise ended | MM/DD/YYYY | ||
| Subaward Place of Performance | City, state, and zip code where the predominant performance of the subaward will be accomplished | Alphanumeric | ||
| Purpose of Subaward Funds | The purpose of each new subaward as it relates to the overall project as described in the MOU/agreement | Text (maximum 300 characters) | ||
| Total Period Obligation | Sum of subaward amounts during the most recent period (Aggregate Amount) | Currency (do not use "$") | Conditional: Required if Administering Agency made new subawards that were not payments to individuals this reporting period | Monthly, Attachment in PANGRAM |