Revised per the June 18, 2020 OMB Guidance.
An Authorized EPA Official will make these determinations on a case by case basis.
The recipient must provide an appropriate written justification for delays in reporting. Under 2 CFR 200.327 (financial reporting) and 2 CFR 200.328 (performance reporting), EPA can take unusual circumstances into account and make adjustments to reporting requirements. These adjustments may also require waiving reporting provisions in Terms and Conditions. An authorized EPA official must amend the award to adjust the reporting requirements.