Exhibit IV-3
INSTRUCTIONS FOR FEDERAL CASH TRANSACTIONS REPORT (FCTR)
ADDRESS PAGE
Enter address corrections as needed so that the Federal Cash Transactions Report will be mailed directly to the office responsible for the preparation of the FCTR. This page need not be returned to NSF unless corrections are made.
FCTR PART I:
SF 272 - STATUS OF FEDERAL CASH
1. Enter the total amount of NSF cash on hand at the beginning of the reporting period. This line should agree with line 8 of the previous FCTR.
2. Enter the total amount of payments received during the reporting quarter. See part III of the FCTR for a listing of payments made by NSF.
3. Enter the sum of lines 1 and 2.
4. Enter the total NSF cash disbursements made during the reporting period including disbursements from NSF's share of project income which has been designated for credit to award costs. Disbursements as used here also include the amount of advances and payments less refunds to subgrantees or subcontractors, the gross amount of direct salaries and wages, including the employee's share of benefits if treated as a direct cost, inter-departmental charges for supplies and services, and the amount to which the recipient is entitled for indirect costs.
5. Enter the NSF share of project income which has been designated for credit to awards costs.
6. Enter the difference between the amount on line 4 and the amount on line 5. The amount should be the same as the total of the "Net Disbursements Reporting Quarter" column on SF 272A. This amount is also reported on optional line 15.
7. Enter the amount of all prior period adjustments which affect the ending balance but have not been included in any lines above. Identify each financially closed award for which an adjustment was made, and enter an explanation for each adjustment on line 18, "Remarks".
8. Enter the total amount of NSF cash on hand at the end of the reporting period. This amount should include all funds on deposit, imprest funds, and undeposited funds (line 3 less line 6, plus or minus line 7).
9. Enter the total number of Request for Funds for which payments were received during the reporting quarter.
10. Enter the estimated number of days until the cash on hand (line 8) will be expended. An explanation is required if the number of days cash on hand is greater than three.
11. Enter the unremitted amount of interest earned on NSF advances. OMB circular A-110 requires that interest earned be remitted to HHS at least annually.
12. Enter the amount of advances to secondary recipients included in line 6.
NOTE: Completion of lines 137 through h 1721 is optional.
13. Enter the total of the "Net Award" column from SF 272A.
14. Enter the total of the "Cum. Net Disb. thru Prior Qtr." column from SF 272A.
15. Enter the total of the "Net Disbursements Reporting Quarter" column from SF 272A.
16. Subtract the amount on lines 14 and 15 from the amount on line 13 and enter the remainder.
17. Subtract the amount on line 8 (add if line 8 is a deficit) from the amount on line 16 and enter the remainder. This amount represents the balance of unadvanced award authority. If the amount on line 8 is positive and is greater than the amount on line 16, the amount on this line should be negative. A negative balance on this line represents an over advance which must be returned by check to NSF. Make check payable to the National Science Foundation.
18. Enter the award identification of amount reported on line 7 explanation of excess cash on hand reported on line 10 grant number(s) pertaining to line 7 and/or other remarks deemed appropriate.
FCTR PART II:
SF 272A - FEDERAL SHARE OF NET DISBURSEMENTS
1. The "Final Unoblig. Bal" (Final Unobligated Balance) will be preprinted by NSF. Amounts reported in this column represent the award amount (including amendments) less total final disbursements as reported in columns 3 and 4. Once a grant has been financially closed, changes for amounts less than $300 (plus or minus) will not be accepted.
2. The "Net Award" column will be preprinted by NSF: the amounts represent the total award less the "Final Unoblig. Bal". If the option of completing lines 137 through 1721 on SF 272 is exercised, insert the total of this column on line 17.
3. The "Cum. Net Disb. Thru Prior Qtr." (Cumulative Net Disbursements Thru Prior Quarter) will be preprinted by NSF. This amount represents the total of amounts previously reported by the recipient in the "Net Disb. Reporting QTR." column. Please note corrections by drawing a line through the erroneous amount and inserting the correct amount. Late submissions of this report may result in this column not being updated. If such corrections are required for more than 10 awards, please insert "Prior quarter expenditures are not included," and correct the column total only. If 10 or less amounts are incorrect, delete the incorrect amount and insert the correct amount. If the option of completing lines 13 through 17 on SF 272 is exercised, insert the total of this column on line 14.
4. Enter net disbursements (gross disbursements less project income which has been designated for credit to award costs) made during the reporting quarter in the "Net Disb. Reporting Qtr" column. See GPM 670 for reporting final disbursements. The total of this column must agree with line 6 on SF 272. Corrections for prior quarter NSF data entry errors or omissions should not be reflected in this column (see item 3, above). If the option to complete lines 13 through 17 on SF 272 is exercised, insert the total of this column on line 15. After final disbursements have been reported, NSF will compute and report the Final Unobligated Balance in column 1 and print "financially closed" in this column.
5. "Award #"- NSF award numbers are preprinted by NSF. If an award number is incorrect, please line through the incorrect number and insert the correct, please line through the incorrect number and insert the correct number. "Eff-Date-Exp"- (Effective date-Expiration date). These dates will be preprinted by NSF. The first five characters represent the effective month and year, and the last five characters represent the expiration month and year.
6. "Recipient's #"- Recipients may insert and reference code up to 15 characters in this column. NSF will print the reference code on subsequent reports.
7. "Final Proj. Report": (Final Project Report, NSF Form 98A) - "Due" will be printed in this column by NSF if the grant expired prior to the beginning of the quarter covered by the FCTR and the Final Project Report has not been received. The receipt date will be printed by NSF if the Final Project Report has been received.
8. "Recipient's Remarks" column is provided for the recipients to comment on the status of Final Project Reports due, but not received by NSF; to defer final disbursement reporting by inserting "unpaid obligations" (this notation may only be used for one quarter); and to note no cost extensions. Please limit response to the space provided.
Complete the certification and contact data, requested at the end, before submitting the report.
FCTR PART IV:
SCHEDULE OF AWARDS PURGED AND & SUBSEQUENT ADJUSTMENTS DURING THE QUARTER
This page lists all awards purged from SF 272A and awards previously purged for which adjustments have been authorized. This page need not be returned to NSF unless corrections are noted.