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Page 15 of 52 <br />(2) The non -Federal entity must submit performance reports using OMB -approved <br />governmentwide standard information collections when providing performance <br />information. As appropriate in accordance with above mentioned information <br />collections, these reports will contain, for each Federal award, brief information on <br />the following unless other collections are approved by OMB: <br />(i) A comparison of actual accomplishments to the objectives of the Federal award <br />established for the period. Where the accomplishments of the Federal award can <br />be quantified, a computation of the cost (for example, related to units of <br />accomplishment) may be required if that information will be useful. Where <br />performance trend data and analysis would be informative to the Federal <br />awarding agency program, the Federal awarding agency should include this as a <br />performance reporting requirement. <br />(ii) The reasons why established goals were not met, if appropriate. <br />(iii) Additional pertinent information including, when appropriate, analysis and <br />explanation of cost overruns or high unit costs. <br />(c) Construction performance reports. For the most part, onsite technical inspections and <br />certified percentage of completion data are relied on heavily by Federal awarding <br />agencies and pass -through entities to monitor progress under Federal awards and <br />subawards for construction. The Federal awarding agency may require additional <br />performance reports only when considered necessary. <br />(d) Significant developments. Events may occur between the scheduled performance <br />reporting dates that have significant impact upon the supported activity. In such cases, the <br />non -Federal entity must inform the Federal awarding agency or pass -through entity as <br />soon as the following types of conditions become known: <br />(1) Problems, delays, or adverse conditions which will materially impair the ability to <br />meet the objective of the Federal award. This disclosure must include a statement of <br />the action taken, or contemplated, and any assistance needed to resolve the situation. <br />(2) Favorable developments which enable meeting time schedules and objectives sooner <br />or at less cost than anticipated or producing more or different beneficial results than <br />originally planned. <br />Reclamation requires Performance reporting for all financial assistance awards, both <br />Construction and non -Construction. Performance reports for Construction agreements shall meet <br />the same minimum requirements outlined in 2 CFR 200.328(b)(2) above. <br />Agreement No. R20AP00075 Agreement Template <br />20 C -17 (03/2019) <br />