National Science Foundation Large Facilities Manual

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Overview

Instructions
Report Flowchart
Setup
CSA Cost Worksheet
CSA Budget Worksheet
SubcontractConsultant Worksheet
Subawards Worksheet
Indirect Cost Rate Worksheet
Program Expenditures Worksheet
Accounting Notes Worksheet
Certificate of Costs

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Sheet 1: Instructions

	Large Facility Financial Data Collection Tool
	Instructions
		OVERVIEW
		This Financial Data Collection Tool was designed by the National Science Foundation (NSF) to assist recipients in submitting substantiated program expenditures for construction and operations and management costs for its large facility cooperative agreements (CAs) and cooperative support agreements (CSAs) over $100 million and may be comprised of several different CA and CSAs funded by multiple appropriations. This user-friendly reporting tool is comprised of several worksheets that enable recipients to submit adequate incurred program expenditures in accordance with NSF terms and conditions and the Large Facilities Manual. This reporting tool was instituted to ensure that funds for large facilities are properly expended and managed. The tool has color coded cells which will assist the user. Yellow cells are manually filled in by the user, Blue cells are linked from other worksheets and Gray cells are auto calculated. Once this data tool is completed, the recipient must submit it to the cognizant Grants Officer 60 days after the end of the current funding year (current performance period). For example, If your agreement's award year runs from October 1, through September 30, you will submit this completed Data Collection Tool to your NSF Grants and Agreements Officer by November 30, each year for the 12-month funding period ended September 30.
		WORKSHEET PREPARATION
		Prior to completing the worksheets, retrieve a breakdown of federal funding (budget) for each cooperative agreement (CA) and for each cooperative support agreement (CSA), and a breakdown of all expenditures claimed for each CA and CSA. Suggested sources for this data include your Chart of Accounts, General Ledger, Project Cost Ledger, CA and CSA award budgets, subcontracts/vendors, consultants and subawards information, and your negotiated indirect cost rate agreement (NICRA). Please do not change the names of any existing worksheets or delete columns or rows on existing worksheets. In addition, the following guidance is provided for completing each tab of this worksheet. This financial data will not tie to any other report submitted to NSF.
		Setup: Complete this tab first as it will customize this reporting tool for your award. Input your institution and award data as requested. Your award data should agree with the information listed in your CA and subsequent CSA(s). Once you have entered all the required information including the number of CSAs in the Award Data box and select "RUN SETUP" you will start to enter information into each of the tabs starting with the CSA Cost Worksheet and then the CSA Budget Worksheet and then the Subcontract/Consultant Worksheet etc. Go in order of the worksheets from left to right.
		Cooperative Support Agreement Cost Worksheet: The purpose of the CSA Cost Worksheet is to perform a reconciliation of costs from the General Ledger to the Job Cost Ledger for all award CSAs. A separate CSA worksheet will be created for each CSA based on the number entered in the Setup tab under the Award Data Section. Enter the number of CSAs in your award and a new worksheet will be created once you hit "Run Setup". Input your current year expenditures from your General Ledger, Job Cost Ledger and any adjustments in each of the cost categories. If there is a difference between the General Ledger and Job Cost Ledger on the CSA Cost Worksheet, provide an explanation in the comments field. Add any additional comments which can provide clarity or explanation to the reviewer on costs. * Contingency Funds and Management Fee must be included in the Other Direct Costs: Other and a note added below. **Program Income should not be included in your costs but provided on the Program Income Reporting Worksheet per the "Proposal and Awards Policies and Procedures Guide" (PAPPG).
		Cooperative Support Agreement Budget Worksheet: The CSA Budget Worksheet captures the reported costs for each of the major cost elements for each CSA (for the cumulative approved budget to date and cumulative expenditures to date). These costs are compared to approved budgets for each CSA to indicate the amount remaining for each budget category. Input your cumulative to date approved NSF budget in each of the cost categories and your expenditures to date. *Contingency Funds and Management Fee must be included in the Other Direct Costs: Other and a note added below. **Program Income should not be included in your costs but provided on the Program Income Reporting Worksheet per the PAPPG.
		Subcontract & Consultants Worksheet: The Subcontracts and Consultants Worksheet provides details of costs for each subcontract/consultant identified by the recipient. A subcontract or consultant is for the purpose of obtaining goods and services and creates a procurement relationship with the contractor. Information is to be provided for all subcontracts/consultants. Make sure you enter the subcontract type. Add any other important information in the Recipient Preparation Notes. If you have more subcontracts than 21, please submit the same information for the additional subcontracts on a separate word or Excel document and submit it with this report.
		Subawards Worksheet: The Subawards Worksheet provides details of costs for each subaward identified by the recipient. A Subaward means an award provided by a pass-through entity to a subrecipient for the subrecipient to carry out part of a Federal award received by the pass-through entity. It does not include payments to a contractor or payments to an individual that is a beneficiary of a Federal program. A subaward may be provided through any form of legal agreement, including an agreement that the pass-through entity considers a contract. Information is to be provided for all subawards. Add any other important information in the Recipient Preparation Notes. If you have more subcontracts than 21, please submit the same information for the additional subcontracts on a separate word or Excel document and submit it with this report.
		Indirect Cost Rate Worksheet: The purpose of the Indirect Cost Rate Worksheet is to capture details associated with the indirect cost rates. The schedule of indirect cost includes the period of performance start and end dates, the base amount, and rate applied for each identified rate type such as F&A, G&A or other specified.
		Program Expenditures Worksheet: The purpose of the Program Expenditures Worksheet is to capture a summary of award expenditures as consolidated from the recipient’s General Ledger/Trial Balance. This summary also shows a summary of expenditures as compared to the approved budget for the entire CA.
		Certificate of Costs: The Certificate of Costs tab requests recipients to certify that all data is accurate and based upon official records used by the recipient to record all expenditures for its CA and CSAs. The "Validate" button will identify any input errors that need to be corrected before submitting.
		REPORT PREPARATION NOTES
		1. Macros must be enabled in order for this data collection tool to work properly
		2. Throughout this workbook, the cells that are intended for data entry by the recipient are shaded a light yellow. All other cells (blue or gray) are linked/protected based on other cell data
		3. Double check all data on all worksheets before submitting to NSF
		4. All worksheet tabs are required to be completed unless instructed otherwise by NSF
		5. Be sure to save your progress as go complete the tool
		6. Press the "Validate" button on the "Certificate of Costs" tab in order to finalize the data

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Sheet 2: Report Flowchart

	Large Facility Financial Data Collection Tool
	Flowchart
	This process diagram indicates the steps to complete the data collection tool. It identifies the core data sources recipients should utilize to complete the worksheets to accurately capture the data. Progressing through the tool's worksheets from left to right will streamline the data capture and submission process.

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Sheet 3: Setup

Large Facility Financial Data Collection Tool

Setup

This Setup information will be used to customize the reporting tool to reflect your award. After completing all information on this tab click the "Run

Setup" button at the bottom to complete the customization. Note: The "Run Setup" button can only be selected once; if you need to correct

setup data after the "Run Setup" button is clicked, you will need to open a new file of this tool and begin again.

INSTITUTION DATA

Recipient Name:

City:

State:

Zip Code:

Country:

Website:

AWARD DATA

CA Award Number:

Enter CA number as listed on your CA award letter

Project Title:

Enter the project title as listed on your CA

Name of Facility:

CFDA Number:

Enter number listed on the CA/CSA award letter

Recipient Fiscal Year Start:

Recipient Fiscal Year End:

CA Period of Performance Start:

CA Period of Performance End:

Reporting Period Start:

Reporting Period End:

Total Award Amount:

Enter amount of all CA/CSA awards

Funded to Date Amount:

No. of CSAs:

POC DATA

First Name:

Last Name:

Title:

Phone No.:

Email:

SUBCONTRACT/SUBAWARD DATA

CSA's:

# of Subcontracts

# of Subawards

CSA 1

0

0

INDIRECT COST RATE DATA

F&A

If Other type of Indirect Cost Rate, list name below:

G&A

Other

Name 1:

Name 2:

Name 3:

Name 4:

Name 5:

Name 6:

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Sheet 4: CSA Cost Worksheet

	Large Facility Financial Data Collection Tool
	Cooperative Support Agreement Cost Worksheet				Yellow Cells:	Manual fill by user
					Blue Cells:	Linked from other worksheets
	Recipient Name (pull from set up)				Gray Cells:	Auto-calculated
	Name of Facility (pull from set up)				Report Period Start:
					Report Period End:
			Reconciliation of Claimed Expenditures to Job Cost Ledger
		Select CSA Type
		Enter CSA #	General Ledger	Job Cost Ledger	Adjustment	Current Expenditures	Comment
		Claimed Direct Costs by Budget Category
		Senior Personnel	$-	$-	$-	$-
		Other Personnel	$-	$-	$-	$-
		Total Salaries and Wages	$-	$-	$-	$-
		Fringe Benefits	$-	$-	$-	$-
		Total Salaries/Wages/Benefits	$-	$-	$-	$-
		Equipment	$-	$-	$-	$-
		Travel	$-	$-	$-	$-
		Participant Support	$-	$-	$-	$-
		Other Direct Costs: Materials and Supplies	$-	$-	$-	$-
		Other Direct Costs: Publication/Documentation/Dissemination	$-	$-	$-	$-
		Other Direct Costs: Consultant Services	$-	$-	$-	$-
		Other Direct Costs: Computer Services	$-	$-	$-	$-
		Other Direct Costs: Subawards	$-	$-	$-	$-
		Other Direct Costs: Other	$-	$-	$-	$-
		Total Other Direct Costs	$-	$-	$-	$-
		Total Direct Costs	$-	$-	$-	$-
		Indirect Costs: F&A	$-	$-	$-	$-
		Indirect Costs: G&A	$-	$-	$-	$-
		Indirect Costs: Name	$-	$-	$-	$-
		Total Indirect Costs:	$-	$-	$-	$-
		Total Direct and Indirect Costs:	$-	$-	$-	$-
	* Contingency Funds and Management Fee must be included in the Other Direct Costs: Other and a note added below.
	**Program Income should not be included in your costs but provided on the Program Income Reporting Worksheet per the PAPPG.
	Recipient Preparation Notes
	Please enter any notes or comments regarding your calculations or the data submitted for this worksheet.

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Sheet 5: CSA Budget Worksheet

Large Facility Financial Data Collection Tool

Cooperative Support Agreement Budget Worksheet

Yellow Cells:

Manual fill by user

Blue Cells:

Linked from other worksheet tabs

Recipient Name (pull from set up)

Gray Cells:

Auto-calculated

Name of Facility (pull from set up)

Report Period Start:

Report Period End:

Summary of CSA Expenditures

Select CSA Type

Approved Budget (to Date)

Current Expenditures

Total Expenditures (to Date)

Amount Remaining

CSA Number

Senior Personnel

$-

$-

$-

$-

Other Personnel

$-

$-

$-

$-

Total Salaries and Wages

$-

$-

$-

$-

Fringe Benefits

$-

$-

$-

$-

Total Salaries/Wages/Benefits

$-

$-

$-

$-

Equipment

$-

$-

$-

$-

Travel

$-

$-

$-

$-

Participant Support

$-

$-

$-

$-

Other Direct Costs: Materials and Supplies

$-

$-

$-

$-

Other Direct Costs: Publication/Documentation/Dissemination

$-

$-

$-

$-

Other Direct Costs: Consultant Services

$-

$-

$-

$-

Other Direct Costs: Computer Services

$-

$-

$-

$-

Other Direct Costs: Subawards

$-

$-

$-

$-

Other Direct Costs: Other

$-

$-

$-

$-

Total Other Direct Costs

$-

$-

$-

$-

Total Direct Costs

$-

$-

$-

$-

Indirect Costs

$-

$-

$-

$-

Total Direct and Indirect Costs

$-

$-

$-

$-

CSA Period of Performance Start:

Date

CSA Period of Performance End:

Date

Budget Start Date:

Date

Purpose of CSA:

Text

* Contingency Funds and Management Fee must be included in the Other Direct Costs: Other and a note added below.

**Program Income should not be included in your costs but provided on the Program Income Reporting Worksheet per the PAPPG.

Recipient Preparation Notes

Please enter any notes or comments regarding your calculations or data submitted for this worksheet.

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Sheet 6: SubcontractConsultant Worksheet

Large Facility Financial Data Collection Tool

Subcontracts & Consultants Worksheet

Yellow Cells:

Manual fill by user

Blue Cells:

Linked from other worksheets

Recipient Name (pull from set up)

Gray Cells:

Auto-calculated

Name of Facility (pull from set up)

Subcontract Information

Subcontract #1

Subcontract #2

Subcontract #3

Subcontract #4

Subcontract #5

Subcontract #6

Subcontract #7

CSA # from CSA Cost Worksheet:

CSA Award Number:

Subcontract #:

Subcontractor Name:

City:

State:

Zip Code:

Country:

Subcontract Amount:

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

Cumulative Expenditures to Date:

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

Signed Date of Contract:

Subcontract Type:

Period of Performance Start:

Period of Performance End:

Brief Statement of Work:

Subcontract Information

Subcontract #8

Subcontract #9

Subcontract #10

Subcontract #11

Subcontract #12

Subcontract #13

Subcontract #14

CSA # from CSA Cost Worksheet:

CSA Award #:

Subcontract #:

Subcontractor Name:

City:

State:

Zip Code:

Country:

Subcontract Amount:

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

Cumulative Expenditures to Date:

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

Signed Date of Contract:

Contract Type:

Period of Performance Start:

Period of Performance End:

Brief Statement of Work:

Subcontract Information

Subcontract #15

Subcontract #16

Subcontract #17

Subcontract #18

Subcontract #19

Subcontract #20

Subcontract #21

CSA # from CSA Cost Worksheet:

CSA Award #:

Subcontract #:

Subcontractor Name:

City:

State:

Zip Code:

Country:

Subcontract Amount:

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

Cumulative Expenditures to Date:

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

Signed Date of Contract:

Contract Type:

Period of Performance Start:

Period of Performance End:

Brief Statement of Work:

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Sheet 7: Subawards Worksheet

Large Facility Financial Data Collection Tool

Subawards Worksheet

Yellow Cells:

Manual fill by user

Blue Cells:

Linked from other worksheets

Recipient Name (pull from set up)

Gray Cells:

Auto-calculated

Name of Facility (pull from set up)

Subaward Information

Subaward #1

Subaward #2

Subaward #3

Subaward #4

Subaward #5

Subaward #6

Subaward #7

CSA # from CSA Cost Worksheet:

CSA Award #:

Subaward #:

Subrecipient Name:

City:

State:

Zip Code:

Country:

Subaward Amount:

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

Cumulative Expenditures to Date:

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

Date of Award:

Period of Performance Start:

Period of Performance End:

Brief Statement of Work:

Subaward Information

Subaward #8

Subaward #9

Subaward #10

Subaward #11

Subaward #12

Subaward #13

Subaward #14

CSA # from CSA Cost Worksheet:

CSA Award #:

Subaward #:

Subrecipient Name:

City:

State:

Zip Code:

Country:

Subaward Amount:

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

Cumulative Expenditures to Date:

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

Date of Award:

Period of Performance Start:

Period of Performance End:

Brief Statement of Work:

Subaward Information

Subaward #15

Subaward #16

Subaward #17

Subaward #18

Subaward #19

Subaward #20

Subaward #21

CSA # from CSA Cost Worksheet:

CSA Award #:

Subaward #:

Subrecipient Name:

City:

State:

Zip Code:

Country:

Subaward Amount:

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

Cumulative Expenditures to Date:

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

$0.00

Date of Award:

Period of Performance Start:

Period of Performance End:

Brief Statement of Work:

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Sheet 8: Indirect Cost Rate Worksheet

Large Facility Financial Data Collection Tool

Indirect Cost Rate Worksheet

Yellow Cells:

Manual fill by user

Blue Cells:

Linked from other worksheets

Recipient Name (pull from set up)

Gray Cells:

Auto-calculated

Name of Facility (pull from set up)

Report Period Start:

Report Period End:

Schedule of Indirect Costs

Period of Performance Start Date

Period of Performance End Date

Allocation Base

$$ Amount Base

Rate Applied

Total Expended

Comments

Description

F&A

$-

$-

Text

G&A

$-

$-

Text

ID Other

$-

$-

Text

Recipient Preparation Notes

Please enter any notes or comments regarding your calculations or data submitted for this worksheet.

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Sheet 9: Program Expenditures Worksheet

Large Facility Financial Data Collection Tool

Program Expenditures Worksheet

Yellow Cells:

Manual fill by user

Blue Cells:

Linked from other worksheets

Recipient Name (pull from set up)

Gray Cells:

Auto-calculated

Name of Facility (pull from set up)

Report Period Start:

Report Period End:

Reconciliation of Books of Account for all CSAs

General Ledger

Adjustments

Current Expenditures

Comments

Current Expenditures by Major Cost Element

Senior Personnel

$-

$-

$-

Text

Other Personnel

$-

$-

$-

Text

Total Salaries and Wages

$-

$-

$-

Text

Fringe Benefits

$-

$-

$-

Text

Total Salaries/Wages/Benefits

$-

$-

$-

Text

Equipment

$-

$-

$-

Text

Travel

$-

$-

$-

Text

Participant Support

$-

$-

$-

Text

Other Direct Costs: Materials and Supplies

$-

$-

$-

Text

Other Direct Costs: Publication/Documentation/Dissemination

$-

$-

$-

Text

Other Direct Costs: Consultant Services

$-

$-

$-

Text

Other Direct Costs: Computer Services

$-

$-

$-

Text

Other Direct Costs: Subawards

$-

$-

$-

Text

Other Direct Costs: Other

$-

$-

$-

Text

Total Other Direct Costs

$-

$-

$-

Text

Total Direct Costs

$-

$-

$-

Text

Indirect Costs: F&A

$-

$-

$-

Text

Indirect Costs: G&A

$-

$-

$-

Text

Indirect Costs: Name

$-

$-

$-

Text

Total Indirect Costs:

$-

$-

$-

Text

Total Direct and Indirect Costs:

$-

$-

$-

Text

Summary of Total Costs for all CSAs

Approved Budget

Current Expenditures

Total Expenditures to Date

Amount Remaining

Program Budget Summary

Senior Personnel

$-

$-

$-

$-

Other Personnel

$-

$-

$-

$-

Total Salaries and Wages

$-

$-

$-

$-

Fringe Benefits

$-

$-

$-

$-

Total Salaries/Wages/Benefits

$-

$-

$-

$-

Equipment

$-

$-

$-

$-

Travel

$-

$-

$-

$-

Participant Support

$-

$-

$-

$-

Other Direct Costs: Materials and Supplies

$-

$-

$-

$-

Other Direct Costs: Publication/Documentation/Dissemination

$-

$-

$-

$-

Other Direct Costs: Consultant Services

$-

$-

$-

$-

Other Direct Costs: Computer Services

$-

$-

$-

$-

Other Direct Costs: Subawards

$-

$-

$-

$-

Other Direct Costs: Other

$-

$-

$-

$-

Total Other Direct Costs

$-

$-

$-

$-

Total Direct Costs

$-

$-

$-

$-

Indirect Costs

$-

$-

$-

$-

Total Direct and Indirect Costs

$-

$-

$-

$-

Recipient Preparation Notes

Please enter any notes or comments regarding your calculations or data submitted for this worksheet.

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Sheet 10: Accounting Notes Worksheet

	Large Facility Financial Data Collection Tool
	Accounting Notes Worksheet
	The information in this section will be used to identify the awardee's accounting resources
	utilized to consolidate program expenditures in this collection tool. Please select "Y" or "N"
	in the column below to identify which accounting documents where referenced as
	supporting documentation in your submission. If you select "N," please explain your
	response in further detail and/or submit additional documentation, as necessary, with this
	tool. Use the "Comment" field to supply NSF with additional information regarding the
	source or computation of data submitted.
	#	Checklist Item	Y/N	Comments/Notes
	1	General Ledger
	2	Job Cost Ledger
	3	Chart of Accounts
	4	CA/CSA Budgets (most recently approved)
	5	Negotiated Indirect Cost Rate Agreement (NICRA) (most current)

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Sheet 11: Certificate of Costs

	Large Facility Financial Data Collection Tool
	Certificate of Costs				Yellow Cells:	Manual fill by user
					Blue Cells:	Linked from other report tabs
	Recipient Name (pull from set up)				Gray Cells:	Auto-calculated
	Name of Facility (pull from set up)
		Overview: Please complete this tab to certify that the information included in these worksheets
		are based on your current accounting records and ledgers.
		Awardee Name:	Linked from "Setup"
		Current Expenditures:
		AOR Name:
		AOR Title:
		Name of Certifying Official:
		Title of Certifying Official:
		Date:
			By checking this box, the certifying official named above attests and certifies that all information contained in these worksheets are accurate and applicable to the cooperative agreement and cooperative support agreements identified for this reporting period. The data does not include any expenditures that are expressly unallowable according to Office of Budget and Management’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200).