Research Insights

As part of the release of the 2014 Proposal and Award Policies and Procedures Guide (PAPPG) (NSF 14-1), all awardee organizations will be required to submit a Program Income Reporting Worksheet in Research.gov beginning March 1, 2014 in order to report the amount of program income earned and expended between October 1, 2012 and September 30, 2013. This first report will be due to NSF no later than March 31, 2014. Awardee organizations will subsequently be required to submit the Program Income Reporting Worksheet by October 31^st each year to report the amount of program income earned and expended during the previous Federal fiscal year (October 1 – September 30). NSF policies related to program income can be found in Chapter III.D.4 of the Award and Administration Guide (AAG).

Program income is defined as gross income earned by the awardee organization that is directly generated by a supported activity or earned as a result of NSF-funding.  This includes but is not limited to fees for services performed, the use or rental of real or personal property acquired under the grant, the sale of commodities or items fabricated under the grant, and license fees. Interest earned on advances of Federal funds is not program income.

Research.gov is updated with a Program Income page, which contains additional information and the Program Income Reporting Worksheet. For assistance on completing the worksheet, please reference the Program Income Quick Reference Guide.

If you have any questions about this new reporting requirement, please contact your Grantee Cash Management Section (GCMS) accountant as listed at https://www.nsf.gov/bfa/dfm/cmeab.jsp.