Recipients are required to submit financial reports and performance reports based on the following requirements.

(a) Financial reports. Financial reports are required on a semi-annual basis and after the Period of Performance has ended.

(1) Semi-annual report. Reporting periods are October 1 through March 31 and April 1 through September 30. Reports are due 30 calendar days after the reporting period ends. The report must include the submission of the SF-425, “Federal Financial Report,” and any additional information specified in the Financial Assistance Agreement.

(2) Final report. The final financial report is due 120 calendar days after the reporting period ends. The report must include the submission of the SF-425, “Federal Financial Report,” and any additional information specified in the Financial Assistance Agreement.

(b) Performance reports. Performance reports are required on a semi-annual basis and after the Period of Performance has ended.

(1) Semi-annual reports. Reporting periods are October 1 through March 31 and April 1 through September 30. Reports are due 30 calendar days after the reporting period ends. The report must use the format specified in the Financial Assistance Agreement.

(2) Final report. The final report is due 120 calendar days after the end of the Period of Performance. The report must use the format specified in the Financial Assistance Agreement.