How should loans and loan guarantees be treated for reporting purposes?
Recipients of loans that are 100 percent Federal Financing Bank (FFB) financed are required to report into FederalReporting.gov per the June 22 Office of Management and Budget guidance. Recipients that are not 100 percent FFB are not required to report into FederalReporting.gov. Office of Management and Budget reporting requirements and standards, however, do not exempt a recipient from fulfilling separate DOE reporting requirements that may exist.
Recipients of loans are subject to all of the same reporting requirements as recipients of grants, tribal agreements, cooperative agreements, and other forms of assistance, and are required to report into FederalReporting.gov in the standard fashion. Recipients of loan guarantees that are 100 percent Federal Financing Bank (FFB) financed are required to report into FederalReporting.gov per Office of Management and Budget guidance. Recipients that are not 100 percent FFB are not required to report into FederalReporting.gov. Office of Management and Budget reporting requirements and standards, however, do not exempt a loan guarantee recipient from fulfilling separate DOE reporting requirements that may exist.