Instructions for Grant Performance Report

INSTRUCTIONS FOR GRANT PERFORMANCE REPORT (ED 524B)
PURPOSE
Recipients of multi-year discretionary grants must submit an annual performance report for each year funding has
been approved in order to receive a continuation award. The annual performance report should demonstrate whether
substantial progress has been made toward meeting the project objectives and the program performance measures.
The information described in these instructions will provide the U.S. Department of Education (ED) with the
information needed to determine whether recipients have demonstrated substantial progress. ED program offices
may also require recipients of “forward funded” grants that are awarded funds for their entire multi-year project upfront in a single grant award to submit the Grant Performance Report (ED 524B) on an annual basis. In addition,
ED program offices may also require recipients to use the ED 524B to submit their final performance reports.
Performance reporting requirements are found in 34 CFR 74.51, 75.118, 75.253, 75.590 and 80.40 of the Education
Department General Administrative Regulations (EDGAR).

GENERAL INSTRUCTIONS
•

Please read the attached “Dear Colleague Letter” from your program office carefully. It contains specific
instructions for completing the ED 524B for your program.

•

You must submit the ED 524B Cover Sheet, Executive Summary, and Project Status Chart. You may
reference sections and page numbers of your approved application rather than repeating information.

•

Please follow the appropriate instructions depending on whether you are submitting an annual performance
report or a final performance report.

•

If you are submitting a paper copy of the ED 524B, please submit one original and one copy. ED program
offices will notify grant recipients of the due date for submission of annual performance reports; however,
general guidelines are provided below in the instructions for ED 524B Cover Sheet, item 7. Reporting
Period. Final performance reports are due 90 days after the expiration of the grant’s project period
(performance period).
Note: For the purposes of this report, the term “project period” is used interchangeably with the term
“performance period,” which is found on the Grant Award Notification (GAN).

•

Many programs provide grantees with the option of completing and submitting the ED 524B online through
e-Reports. Please follow instructions from your program office regarding the use of e-Reports for
submitting your ED 524B.

•

For those programs that operate under statutes or regulations that require additional or different reporting
for performance or monitoring purposes, ED program offices will inform you when this additional or
different reporting should be made.

INSTRUCTIONS FOR THE ED 524B COVER SHEET
Complete the ED 524B Cover Sheet with the appropriate information. Instructions for items 1, 3, 4 and 6 are
included on the ED 524B Cover Sheet. Instructions for items 2 and 5 and items 7 through 12 are included in this
instruction sheet.

2. Grantee NCES ID Number
-- Annual and Final Performance Reports:

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Please enter the current National Center for Education Statistics (NCES) ID number of the grantee. Grantees
that are State Educational Agencies (SEA) should enter their state's FIPS (Federal Information Processing
Standards) code in item 2. Item 2 only applies to grantees that are Institutions of Higher Education (IHE),
SEAs, Local Educational Agencies (LEA), public libraries, and public, charter, and private elementary or
secondary schools. Leave blank, if this item is not applicable.
Please go to the applicable website listed below to obtain the grantee’s NCES ID number or FIPS code.
Depending on your organization type, this number will range from 2 to 12 numeric digits.
•
•
•

IHEs (IPEDS ID); Public Libraries (Library ID); and Public, Charter and Private Schools (NCES School
ID): http://nces.ed.gov/globallocator
LEAs (NCES District ID): http://nces.ed.gov/ccd/districtsearch/
SEAs (FIPS code): To obtain your state's FIPS code, please search on any public school district in your
state at: http://nces.ed.gov/ccd/districtsearch/. The FIPS code is the first two digits of the NCES
District ID number for any public school district in a state.

Note: Newly established organizations that do not have an NCES ID number yet should leave item 2 blank.
However, once the organization's NCES ID number has been established, it must be entered on all future
submissions of the ED 524B.

5. Grantee Address
Instructions for Submitting Address Changes
-- Annual and Final Performance Reports:
If the address that is listed in Block 1 of your GAN has changed and you are submitting a paper copy of the
ED 524B, either submit the new address in Section C (Additional Information) of the Project Status Chart or
submit the change through e-Administration (annual performance reports only), the administrative action
function of e-Grants.
If you are submitting the ED 524B electronically through e-Reports, you may update your address in e-Reports.

7. Reporting Period
-- Annual Performance Reports:
Due Date: Annual performance reports are typically due seven to ten months after the start of the grant’s
current budget period. Please follow instructions from your program office regarding the specific due date of
the annual performance report for your grant.
The reporting period for the annual performance report is from the start of the current budget period through 30
days before the due date of the report. The start date for your current budget period may be found in Block 6 of
the GAN. Please note, however, that complete data on performance measures for the current budget period
must be submitted to ED, either with this report or as soon as they are available, but no later than the final due
date specified by your ED program office. Please see instructions for items 11a. and 11b. of the ED 524B
Cover Sheet and Section A (Project Objectives Information and Related Performance Measures Data) of the
Project Status Chart for specific reporting requirements for performance measures data.
-- Final Performance Reports:
Due Date: Final performance reports are due 90 days after the expiration of the grant’s project period. If you
receive a no-cost time extension from ED for this grant, the final performance report is due 90 days after the
revised project period end date. Program offices may also request an annual performance report that covers the
original final budget period from grantees that receive no-cost time extensions.

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Please enter the start and end date for the final budget period of your grant from Block 6 of the GAN. The
reporting period for your final performance report covers the entire final budget period of the project, except for
the information in the Executive Summary and Section C (Additional Information) of the Project Status Chart,
which covers the entire project period (performance period) of the project.

8. Budget Expenditures [Also See Section B (Budget Information) of the Project Status Chart]
The budget expenditure information requested in items 8a. – 8c. must be completed by your Business
Office.
Note: For the purposes of this report, the term budget expenditures means allowable grant obligations
incurred during the periods specified below. (See EDGAR, 34 CFR 74.2; 75.703; 75.707; and 80.3, as
applicable.)
For budget expenditures made with Federal grant funds, you must provide an explanation in Section B
(Budget Information) of the Project Status Chart, if you have not drawn down funds from the Grant
Administration and Payment System (GAPS) to pay for these budget expenditures.
--Annual Performance Reports:
•

Report your actual budget expenditures for the entire previous budget period in item 8a. Please separate
expenditures into Federal grant funds and non-Federal funds (match/cost-share) expended for the project
during the entire previous budget period.
Note: If you are reporting on the first budget period of the project, leave item 8a. blank.

•

Report your actual budget expenditures for the current budget period to date (i.e., through 30 days before
the due date of this report) in item 8b. Please separate expenditures into Federal grant funds and nonFederal funds (match/cost-share) expended for the project during the current budget period to date.

--Final Performance Reports:

9.

•

Report your actual budget expenditures for the entire previous budget period in item 8a. Please separate
expenditures into Federal grant funds and non-Federal funds (match/cost-share) expended for the project
during the entire previous budget period.

•

Report your actual budget expenditures for the entire final budget period in item 8b. Please separate
expenditures into Federal grant funds and non-Federal funds (match/cost-share) expended for the project
during the entire final budget period.

•

Report your actual budget expenditures for the entire project period (performance period) in item 8c.
Please separate expenditures into Federal grant funds and non-Federal funds (match/cost-share) expended
for the project during the entire project period. Your project period (performance period) start and end
dates are found in Block 6 of the GAN.

Indirect Costs
The indirect cost information requested in Items 9a. – 9d. must be completed by your Business Office.
--Annual and Final Performance Reports:
•
•
•

Item 9a -- Please check “yes” or “no” in item 9a. to indicate whether or not you are claiming indirect costs
under this grant.
Item 9b. -- If you checked “yes” in item 9a., please indicate in item 9b. whether or not your organization
has an Indirect Cost Rate Agreement that was approved by the Federal government.
Item 9c. -- If you checked “yes” in item 9b., please indicate in item 9c. the beginning and ending dates
covered by the Indirect Cost Rate Agreement. In addition, please indicate whether ED or another Federal

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•

agency (Other) issued the approved agreement. If you check “Other,” please specify the name of the
Federal agency that issued the approved agreement. For final performance reports only, check the
appropriate box to indicate the type of indirect cost rate that you have – Provisional, Final, or Other. If you
check “Other,” please specify the type of indirect cost rate.
Item 9d. – For grants under Restricted Rate Programs (EDGAR, 34 CFR 75.563), please indicate whether
you are using a restricted indirect cost rate that is included on your approved Indirect Cost Rate Agreement
or whether you are using a restricted indirect cost rate that complies with 34 CFR 76.564(c)(2). Note:
State or Local government agencies may not use the provision for a restricted indirect cost rate specified in
EDGAR, 34 CFR 76.564(c)(2). Check only one response. Leave blank, if this item is not applicable.

10. Annual Institutional Review Board (IRB) Certification
--Annual Performance Reports Only:
Annual certification is required if Attachment HS1, Continuing IRB Reviews, was attached to the GAN.
Attach the IRB certification to the ED 524B as instructed in Attachment HS1.

11. Performance Measures Status
--Annual Performance Reports:
Please check “yes” or “no” in item 11a. to indicate whether complete data on performance measures for the
current budget period are included in this report in Section A of the Project Status Chart. If no, please indicate
in item 11b. the date when the information will be available and submitted to ED. Complete data must be
submitted for any performance measures established by ED for the grant program (included in the attached
“Dear Colleague Letter”) and for any project specific performance measures that were included in your
approved application.
If complete data on performance measures for the entire current budget period have not been obtained when
you submit the ED 524B, please submit available data for the budget period to date with this report, unless
instructed otherwise by your program office. Complete performance measures data for the current budget
period should be submitted by the date you indicated in item 11b.
Note: Your program office will inform you of the final date by which performance measures data must be
submitted to the Department for this program.
-- Final Performance Reports:
You must check “yes” in item 11a. Complete data on performance measures for the final budget period must be
submitted with the final performance report in Section A of the Project Status Chart. Leave item 11b. blank.
Complete data must be submitted for any performance measures established by ED for the grant program
(included in the attached “Dear Colleague Letter”) and for any project-specific performance measures that were
included in your approved grant application.

12. Certification
--Annual and Final Performance Reports:
The grantee’s authorized representative must sign the certification for the ED 524B. If the grantee has any
known internal control weaknesses concerning data quality (as disclosed through audits or other reviews), this
information must be disclosed under Section C (Additional Information) of the Project Status Chart as well as
the remedies taken to ensure the accuracy, reliability, and completeness of the data.

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INSTRUCTIONS FOR THE EXECUTIVE SUMMARY
--Annual and Final Performance Reports:
Provide a one to two page Executive Summary for annual performance reports and a two to three page Executive
Summary for final performance reports. Provide highlights of the project's goals, the extent to which the expected
outcomes and performance measures were achieved, and what contributions the project has made to research,
knowledge, practice, and/or policy. Include the population served, if appropriate.
Note: The Executive Summary for final performance reports covers the entire project period.

INSTRUCTIONS FOR THE PROJECT STATUS CHART
General Instructions for Section A -- Project Objectives Information and Related
Performance Measures Data
-- Annual and Final Performance Reports:
In your approved grant application, you established project objectives stating what you hope to achieve with your
funded grant project. Generally, one or more performance measures were also established for each project objective
that serve to demonstrate whether you have met or are making progress towards meeting each project objective. In
addition to project-specific performance measures that you may have established in your approved grant application,
performance measures may have been established by ED for the grant program [included in the attached “Dear
Colleague Letter”] that you are required to report on.
In Section A of the Project Status Chart, you will report on the results to date of your project evaluation as required
under EDGAR, 34 CFR 75.590. According to the instructions below, for each project objective included in your
approved grant application, provide quantitative and/or qualitative data for each associated performance measure
and a description of preliminary findings or outcomes that demonstrate that you have met or are making progress
towards meeting the performance measure. You will also explain how your data on your performance measures
demonstrate that you have met or are making progress towards meeting each project objective.
Note: Complete data must be submitted for any performance measures established by ED for the grant program
(included in the attached “Dear Colleague Letter”) and for any project-specific performance measures that were
included in your approved grant application
For Annual Performance Reports: If complete data on performance measures for the entire current budget period
have not been obtained when you submit the ED 524B, please submit available data for the budget period to date
with this report, unless instructed otherwise by your program office. Complete performance measures data for the
current budget period should be submitted by the date you indicated in item 11b on the ED 524B Cover Sheet.
Your program office will inform you of the final date by which performance measures data must be submitted to the
Department for this program.
For Final Performance Reports: Complete data on performance measures for the final budget period must be
submitted with the final performance report.
For final performance reports, the information in Section A of the Project Status Chart covers the final budget
period of the grant. Additional questions for final performance reports covering the entire project period are found
in the instructions for Section C of the Project Status Chart.

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Instructions for Section A
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Project Objective:

Enter each project objective that is included in your approved grant application. Only one project objective should
be entered per row. Project objectives should be numbered sequentially, i.e., 1., 2., 3., etc.
Update Box
If instructed by your program office in the attached “Dear Colleague Letter,” please provide an update on the status
of your project objectives for any period of time that you did not report on in your previous annual performance
report.
Check the “Update Box” next to each project objective for which you are providing an update. Do not check the
“Update Box” if you are reporting on a project objective for the current reporting period. If you are providing a
status update on your project objectives for the previous budget period and reporting on those same objectives for
the current reporting period, please use separate pages (Section A) to separate previous and current information.
Do not combine information for the previous budget period and for the current reporting period on the same page.
Example: Last year’s annual performance report covered 8 months of the previous budget period. The program
office requests that you report on the status of your project objectives for the last 4 months of the previous budget
period in this annual performance report.

•

Performance Measure:

For each project objective, enter each associated performance measure. There may be multiple performance
measures associated with each project objective. Enter only one performance measure per row. Each performance
measure that is associated with a particular project objective should be labeled using an alpha indicator. Example:
The first performance measure associated with project objective “1” should be labeled “1.a.,” the second
performance measure for project objective “1” should be labeled “1.b.,” etc.

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Measure Type:

For each performance measure you are reporting on, enter the type of performance measure. Enter one (1) of the
following measure types: GPRA; PROGRAM; or PROJECT.
The specific measures established by ED for the grant program that you are required to report on are included in the
attached “Dear Colleague Letter.” The measure type is also specified.
There are two types of measures that ED may have established for the grant program:
1. GPRA: Measures established for reporting to Congress under the Government Performance and Results
Act; and
2. PROGRAM: Measures established by the program office for the particular grant competition.
In addition, report on any project-specific performance measures (PROJECT) that you, the grantee, established in
your approved grant application to meet your project objectives.

•

Quantitative Data:

Target and Actual Performance Data
Provide the target you established for meeting each performance measure and provide actual performance data
demonstrating progress towards meeting or exceeding this target. Only quantitative (numeric) data should be
entered in the Target and Actual Performance Data boxes.
The Target and Actual Performance Data boxes are each divided into three columns: Raw Number; Ratio; and
Percentage (%).
For performance measures that are stated in terms of a single number (e.g., the number of workshops that will be
conducted or the number of students that will be served), the target and actual performance data should be reported
as a single number under the Raw Number column (e.g., 10 workshops or 80 students). Please leave the Ratio and
Percentage (%) columns blank.

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For performance measures that are stated in terms of a percentage (e.g., percentage of students that attain
proficiency), complete both the Ratio column and the Percentage (%) column. Please leave the Raw Number
column blank.
In the Ratio column (e.g., 80/100), the numerator represents the numerical target (e.g., the number of students that
are expected to attain proficiency) or actual performance data (e.g., the number of students that attained
proficiency), and the denominator represents the universe (e.g., all students served). Please enter the corresponding
percentage (e.g., 80%) in the Percentage (%) column.
If the collection of quantitative data is not appropriate for a particular performance measure, please leave the Target
and Actual Performance Data boxes blank and provide an explanation and any relevant qualitative data for the
performance measure in the block entitled, Explanation of Progress.
Note: If you are using weighted data, please indicate how the data are weighted in the block entitled, Explanation
of Progress.

Special instructions for grants in their first budget period: If baseline data for a performance measure were not
included in your approved application and targets were not set for the first budget period, then enter either the
number 999 under the Raw Number column or the ratio 999/999 under the Ratio column of the Target box,
depending on how your data will be reported in the future. The 999 or 999/999 indicates that baseline data are being
collected on the measure during the first budget period and targets have not yet been set. Unless otherwise
instructed by your program office in the attached “Dear Colleague Letter,” report baseline data collected during the
first budget period under either the Raw Number column or the Ratio and Percentage (%) columns of the Actual
Performance Data box, as appropriate. After baseline data have been collected during the first budget period,
grantees are expected to set targets for the second and any subsequent budget periods and report actual performance
data in their annual performance reports.

•

Explanation of Progress (Includes Qualitative Data and Data Collection Information):
1.

For each project objective and associated performance measures, indicate what data (quantitative and/or
qualitative) were collected and when they were collected, the evaluation methods that were used, and
how the data were analyzed. Clearly identify and explain any deviations from your approved evaluation
plan, including changes in design or methodology, or the individual or organization conducting the
evaluation.

2.

Based on your data, provide a description of preliminary findings or outcomes, including information to
show whether you are making progress towards meeting each performance measure. Further, indicate
how your performance measures data show that you have met or are making progress towards meeting
the stated project objective. In your discussion, provide a brief description of your activities and
accomplishments for the reporting period that are related to each project objective.

3.

If expected data were not attained, expected progress was not made toward meeting a performance
measure or project objective, or a planned activity was not conducted as scheduled, provide an
explanation. Include a description of the steps and schedules for addressing the problem(s) or issue(s).

4.

Indicate how you used your data and information from your evaluation to monitor the progress of your
grant, and if needed, to make improvements to your original project plan (e.g., project activities and
milestones) which are consistent with your approved objectives and scope of work.

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Instructions for Section B – Budget Information
-- Annual and Final Performance Reports:
•

Report budget expenditure data in items 8a. – 8c. of the ED 524B Cover Sheet, as applicable. Please follow the
instructions for completing items 8a. – 8c. included in this instruction sheet.

•

For budget expenditures made with Federal grant funds, you must provide an explanation if funds have not been
drawn down from GAPS to pay for the budget expenditure amounts reported in items 8a. – 8c of the ED 524B
Cover Sheet.

•

Provide an explanation if you did not expend funds at the expected rate during the reporting period.

•

Describe any significant changes to your budget resulting from modification of project activities.

•

Describe any changes to your budget that affected your ability to achieve your approved project activities and/or
project objectives.

-- Annual Performance Reports Only:
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Do you expect to have any unexpended funds at the end of the current budget period? If you do, explain why,
provide an estimate, and indicate how you plan to use the unexpended funds (carryover) in the next budget
period.

•

Describe any anticipated changes in your budget for the next budget period that require prior approval from the
Department (see EDGAR, 34 CFR 74.25 and 80.30, as applicable).

Instructions for Section C – Additional Information
-- Annual Performance Reports Only:
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If applicable, please provide a list of current partners on your grant and indicate if any partners changed during
the reporting period. Please indicate if you anticipate any change in partners during the next budget period. If
any of your partners changed during the reporting period, please describe whether this impacted your ability to
achieve your approved project objectives and/or project activities.

•

If instructed by your program office, please report on any statutory reporting requirements for this grant
program.

•

Describe any changes that you wish to make in the grant’s activities for the next budget period that are
consistent with the scope and objectives of your approved application.

•

If you are requesting changes to the approved key personnel listed in Block 4 of your GAN for the next budget
period, please indicate the name, title and percentage of time of the requested key personnel. Additionally,
please attach a resume or curriculum vitae for the proposed key personnel when you submit your performance
report.
Note: Do not report on any key personnel changes made during the current or previous budget period(s).
Departmental approval must be requested and received prior to making key personnel changes.

•

Provide any other appropriate information about the status of your project including any unanticipated
outcomes or benefits from your project.

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-- Final Performance Reports Only:
(This information covers the entire project period.)
Note: All grantees submitting a final performance report must answer question 1. The attached “Dear
Colleague Letter” specifies any additional questions that you must answer from the list below, if any.
1.

Utilizing your evaluation results, draw conclusions about the success of the project and its impact. Describe
any unanticipated outcomes or benefits from your project and any barriers that you may have encountered.

2.

What would you recommend as advice to other educators that are interested in your project? How did your
original ideas change as a result of conducting the project?

3.

If applicable, describe your plans for continuing the project (sustainability; capacity building) and/or
disseminating the project results.

4.

Report on any statutory reporting requirements for this grant program.

Paperwork Burden Statement
According to the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of
information unless such collection displays a valid OMB control number. The valid OMB control number for this
information collection is 1890 –0004. The time required to complete this information collection is estimated to
average 22 hours per response, including the time to review instructions, search existing data resources, gather the
data needed, and complete and review the information collection. If you have any comments concerning the
accuracy of the time estimate (s) or suggestions for improving this form, please write to: U. S. Department of
Education, Washington, D.C. 2020-4651. If you have comments or concerns regarding the status of your individual
submission of this form, write directly to (insert program office), U.S. Department of Education, 400 Maryland
Avenue, S.W., Washington, D.C. 20202.

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