Reimbursement is the payment method for the NGDISM Program. PHMSA will pay for a recipient's cost after it is posted to the recipient's accounting records. Recipients shall not request reimbursement of a cost before the recipients have entered into a legally binding obligation for that cost (i.e., a signed and executed grant agreement).

Reimbursements

Delphi e-Invoicing is the system for the submission, review, and approval of grant payment requests.

At the time of award, the Recipient will provide their Grants Management Specialist (GMS)the name, email address, and telephone number of no more than two contacts to obtain access to Delphi to enter invoices. The GMS will provide the information to the USDOT Financial Management Office. The Recipient will receive an email with information to set up the account in Delphi, once the access has been approved.

Please note access will be requested after your agreement has been executed and Invoice reimbursements are expected to be received within 5 business days of invoice approval.

Reimbursement requests for NGDISM grantees are processed via Delphi at https://einvoice.esc.gov/. Please contact Delphi's Help Desk from 6 AM-9 PM EST Monday-Friday at 1-405-954-3000, Option 4, Option 3 or toll free at 1-866-641-3500, Option 4, Option 3.

• Delphi eInvoicing System Training Materials

Reimbursement Forms

To request reimbursement the Recipient must use the SF-271 for construction projects (with or without equipment), or the SF-270 for equipment-only projects.

• NGDISM Grant Recipient Forms for Reimbursement Requests: SF-270 and SF-271

Reports

During the term of the grant, all NGDISM grantees must submit:

• Progress reports on a quarterly basis (NGDISM Quarterly Progress Report)
• Federal Financial Reports (FFR) SF-425 on a quarterly basis
• Final report on or before the end of the period of performance (Final Performance Report)

Please note that reports are not expected from provisional grantees who are completing NEPA requirements. Grantees with an executed grant agreement must complete the reports listed above.

Progress Reports

NGDISM grantees are required to submit a quarterly progress report, which will be used to track project activities and progress against the approved project plan. Grantees should record and report progress for the current reporting period.

• NGDISM Grant Recipient Progress Reporting Form
• NGDISM Grant Recipient Progress Reporting Form (Equipment-only)
• NGDISM Grant Recipient Reporting and Reimbursement Request Webinar (February 7, 2024)

Federal Financial Reports (SF-425)

NGDISM grant agreements require that grantees submit a complete Standard Form 425 (SF-425), "Federal Financial Report," on a quarterly basis. PHMSA uses the financial report to compare the rate of a grantee's actual expenditures to the planned amounts in the approved project budget. PHMSA may analyze financial information against performance data to verify that expenditure amounts align with project activities.

• Due within 30 days after the end of the quarter
• Submitted to BIL email account PHMSAPipelineBILGrant@dot.gov; please cc your Grants Management Specialist (GMS)
• Provide activity updates only for the quarter for which you are reporting

Please review the following for additional information:

• NGDISM Grant Recipient Form for FFRs: SF-425
• NGDISM Grant Recipient Reporting and Reimbursement Request Webinar (February 7, 2024)

Monitoring

Monitoring is an important aspect of post-award grants management. It ensures that a recipient meets the requirements imposed on federal funds.

PHMSA monitors grant performance by phone calls and emails and requiring grant recipients to submit quarterly financial and progress reports. PHMSA will also conduct site visits and desk audits to be sure federal regulations and the terms and conditions of the grant agreement are being followed. Additionally, awardees expending over $1,000,000.00 of federal funds within a year are required to complete a single or program specific audit. A single audit is an organization-wide audit, where an independent auditor reviews a sampling of programs and management practices to develop a picture of whether the organization is financially healthy and in compliance with grant and other legal requirements.

For a single audit, the auditor must determine whether the:

• Recipient's financial statements are presented fairly in all material respects in conformity with generally accepted accounting principles.
• Schedule of Expenditures of Federal Awards (SEFA) is presented fairly in all material respects in relation to the auditee's financial statements taken as a whole.
• Recipient has complied with laws, regulations, and provisions of the grants and contracts that may have a direct and material effect on each of its major programs.

A program-specific audit is an alternative to a single audit when the auditee has only one federal program (2 CFR 200.501 and 2 CFR 200.507).

Arranging for and procuring the services of the independent auditor to perform the single audit falls to the auditee. The auditee is responsible for preparing the financial statements and the SEFA.

A corrective action plan will ensue to bring the grantee into compliance if deficiencies are found.

Closeout

Closeout is the process by which PHMSA formally ends a grant agreement and is required by federal regulations. The closeout process determines that all applicable administrative actions and work required under the award have been completed. NGDISM grant recipients are responsible for closing a grant when all applicable administrative actions and required work has been completed and all reporting requirements are met.

The closeout process typically takes place at the end of a grant’s period of performance (PoP) but may occur sooner if a project is completed ahead of schedule. Grantees must take required actions and submit required closeout documents no later than 120 days after the grant's PoP end date (closeout deadline) or as soon as the project is complete.

Grantees should notify their NGDISM grant specialist when a grant is ready for closeout and all project work and deliverables are complete. This should be no later than 90 days prior to the grant's PoP end date. Grantees may receive reminder or follow up emails leading up to and throughout the closeout process. If a grantee determines that they will not be able to complete the project by the PoP end date or submit their final reports by the closeout deadline, they must contact their grant specialist for guidance on extending the grant agreement no later than 90 days before the PoP end date.

Grantees may not incur new costs after the PoP end date. Grantees should complete their final reimbursement request in Delphi prior to submitting their final quarterly financial report (SF‐425) to their grant specialist. Grantees will also need to complete and submit a final progress report.

• NGDISM Grant Recipient Progress Reporting Form
• NGDISM Grant Recipient Progress Reporting Form (Equipment-only)
• NGDISM Grant Recipient Reporting and Reimbursement Request Webinar (February 7, 2024)
• Tangible Personal Property Report Form (SF-428)
• Tangible Personal Property Report Instructions (SF-428)

Additional Resources

• NGDISM Guidance for FY 2022 Grant Recipients (April 19, 2023)
• FY 2022 Post Award Reporting and 2 CFR 200 Updates Webinar (November 21, 2024)
• FY 2022 Post Award Reporting and 2 CFR 200 Updates Webinar Slides (November 21, 2024)