FFR Transaction Page

On this page, you can enter and view expenditures and obligations incurred against the grant and report any excess program income. The cumulative totals should reflect all financial transaction data from the beginning of the grant’s project period through the FFR’s reporting period end date. To update calculations as you enter data, click on the save button.

Federal Expenditures and Unobligated Balance

In this section, you can view and enter data regarding the obligation of the federal share of grant funds.

Total Federal Funds Authorized – The amount of federal funds awarded to date under this grant. This field is automatically calculated by eGrants.

Note: The total federal funds authorized should match the total CNCS funds awarded to date from the most recent Notice of Grant Award. However, if this grant received continuation funding in the middle of an FFR reporting period, the continuation funds may not be included in the Total Federal Funds Authorized field on the FFR. These funds will appear on the next FFR.

Federal Share of Expenditures – The amount of federal funds expended to date. For reports prepared on a cash basis, the expenditures are the sum of:

Any program income expended in accordance with the deduction alternative, rebates, refunds, or other credits should not be included in this field. (Program income expended in accordance with the deduction alternative should be reported separately in the Excess Program Income section of the screen.)

Federal Share of Unliquidated Obligations - Direct and indirect expenses incurred but not yet paid or charged to the grant, including amounts due to subrecipients and contractors. Unliquidated obligations on a cash basis are obligations incurred, but not yet paid. On an accrual basis, they are obligations incurred, but for which an expenditure has not yet been recorded. Unliquidated obligations should not include any amount that has been reported in the Federal Share of Expenditures or that corresponds to a future commitment of funds (such as a long-term contract) for which an obligation or expense has not been incurred.

Total Federal Share – The sum of the Federal Share of Expenditures and the Federal Share of Unliquidated Obligations. This field is automatically calculated by eGrants.

Unobligated Balance of Federal Funds – The difference between the Total Federal Funds Authorized and the Total Federal Share. This field is automatically calculated by eGrants.

Recipient Share

In this section, you can view and enter data regarding the expenditure of the recipient’s share of grant funds, including all matching and cost sharing provided by the recipient and third-party providers.

Total Recipient Share Required – The amount of recipient funds which includes all matching and cost sharing provided by recipients and third-party providers required by CNCS. This amount is based on the grantee’s match or cost share percentage from the approved grant budget. This field is automatically calculated by eGrants.

Note: As with the Total Federal Funds Authorized, if this grant received continuation funding in the middle of an FFR reporting period, the continuation funds may not be included in the Total Recipient Share Required field on the FFR. These funds will appear on the next FFR.

Recipient Share of Expenditures – The amount of actual cash disbursements or outlays (less any rebates, refunds, or other credits) including payments to subrecipients and contractors. This amount may include the value of allowable third party in-kind contributions and recipient share of program income used to finance the non-Federal share of the project or program.

Note: On the FINAL report this line should be equal to or greater than the Total Recipient Share Required.

Remaining Recipient Share to be Provided – The difference between the Total Recipient Share Required and the Recipient Share of Expenditures. If the Recipient Share of Expenditures is greater than the Total Recipient Share Required, zero will appear in this field. This field is automatically calculated by eGrants.

Excess Program Income

In this section, you can view and enter data regarding the disposition of any excess program income. This is program income which is earned in excess of the amount needed to finance the recipient’s share of the grant. You can report program income as expended in accordance with the deductive alternative or in accordance with the addition alternative, but not both. For further guidance on how to report program income for your grant, you should consult your grant’s terms and conditions or provisions or contact your assigned Grants Officer.

Total Federal Program Income Earned – The amount of program income earned in excess of the amount needed to finance the recipient share. Any funds reported in this field should not already be reported in the Recipient Share of Expenditures.

Program Income Expended in Accordance with the Deductive Alternative – The amount of program income which was used to reduce the Federal share of the total project costs.

Program Income Expended in Accordance with the Addition Alternative – The amount of program income which was added to the funds committed to the total program costs and expended to further eligible project activities.

Unexpended Program Income – The difference between Total Federal Program Income Earned and Program Income Expended in Accordance with the Deductive Alternative or Program Income Expended in Accordance with the Addition Alternative. This amount equals the program income that has been earned, but not expended, as of the reporting period end date. This field is automatically calculated by eGrants.

Expenditure Analysis

This section is provided as a tool for grantees and CNCS staff to analyze expenditure data reported on the FFR. The data provided in the Expenditure Analysis fields are automatically calculated based on the expenditure and obligation amounts entered on the Transaction page.

% of Funds Expended to Date – The amount of recipient and federal funds expended as a percentage of the total required recipient share or the total federal funds authorized, respectively.

% Share of Total Expenditures – The amount of recipient and federal funds expended as a percentage of the total reported expenditures (federal + recipient share) for the grant.

% of Federal Funds Unobligated – The amount of the unobligated balance of federal funds as a percentage of total federal funds authorized.

Opening the FFR Transaction Page

Open the Home page.
Click the Financial Report link which is located in the Reporting to CNCS section of the Home page. The Financial Reports for Existing Grants page opens.
Click on the grant record to view all financial reports associated with that grant.
Click the edit link located to the right of the financial report record to open it. The General Information page opens.
Select a Report Type and Basis of Accounting.
Click next. The Transaction page opens.

Editing FFR Transaction Information

Open the FFR Transaction page (see Opening the FFR Transaction Page, above, for more instructions).
Enter the Federal Share of Expenditures for the reporting period. Any amounts previously reported will automatically appear in the previously reported column. You must adjust the previously reported amount if this amount has changed since your last FFR submission. If you adjust the previously reported amounts, include a comment in the Remarks section of the Certification/Submit Page explaining the change.

For reports prepared on a cash basis, the expenditures are the sum of:

cash disbursements for direct charges for property and services;
the amount of indirect expense charged;
the value of in-kind contributions applied;
and the amount of cash advance payments and payments made to subrecipients.

For reports prepared on an accrual basis, expenditures are the sum of:

cash disbursements for direct charges for property and services;
the amount of indirect expense incurred;
the value of in-kind contributions applied;
and the net increase or decrease in the amounts owed by the recipient for (1) goods and other property received; (2) services performed by employees, contractors, subrecipients, and other payees; and (3) programs for which no current services or performance are required.

Do not include program income expended in accordance with the deduction alternative, rebates, refunds, or other credits. (Program income expended in accordance with the deduction alternative should be reported separately in the Excess Program Income section of the screen.)

Enter the Federal Share of Unliquidated Obligations. Those obligations include direct and indirect expenses incurred but not yet paid or charged to the award, including amounts due to subrecipients and contractors. On the final report, this line should be zero.

Unliquidated obligations on a cash basis are obligations incurred, but not yet paid. On an accrual basis, they are obligations incurred, but for which an expenditure has not yet been recorded.

Do not include any amount in the Federal Share of Unliquidated Obligations field that has been reported in Federal Share of Expenditures. Do not include any amount in Federal Share of Unliquidated Obligations for a future commitment of funds (such as a long-term contract) for which an obligation or expense has not been incurred.

Enter the Recipient Share of Expenditures for the reporting period. Any amounts previously reported will automatically appear in the previously reported column. You must adjust the previously reported amount if this amount has changed since your last FFR submission. If you adjust the previously reported amounts, include a comment in the Remarks section of the Certification/Submit Page explaining the change.

The recipient share amount should contain actual cash disbursements or outlays (less any rebates, refunds, or other credits) including payments to subrecipients and contractors. This amount may include the value of allowable third party, in-kind contributions and recipient share of program income used to finance the non-Federal share of the project or program.

Note: On the final report this line should be equal to or greater than the Total Recipient Share Required.

Enter the Total Federal Program Income Earned, if applicable.

Do not report any program income here that is being allocated as part of the recipient's cost sharing amount included in Recipient Share of Expenditures.

Enter the Program Income Expended in Accordance with the Deductive Alternative, if applicable. This field only applies if program income was used to reduce the Federal share of the total project costs.
Enter the Program Income Expended in Accordance with the Addition Alternative, if applicable. This field only applies if program income that was added to funds committed to the total project costs and expended to further eligible project or program activities.
Click save. The transaction amounts are saved and all totals are recalculated.
Click next to proceed to the Certification/Submit page of the FFR.