Types%20of%20Cost%20Sharing

1
Types of Cost Sharing

• Mandatory When the sponsor stipulates that cost
  sharing or matching funds are required as a
  condition of receiving an award. Specifically
  pledged in the proposals budget or award.
• Voluntary Not required by the sponsor, but
  included by the PI to enhance the proposal.
  Specifically pledged in the proposals budget or
  award.
• Voluntary Uncommitted Faculty effort over and
  above that which is committed and budgeted for in
  a sponsored agreement.

2
Cost Sharing PrinciplesThe DO s

• Allowable and allocable
• Necessary and reasonable

• Verifiable from the Universitys records
• Identified in the programs budget
• In compliance with OMB Circular A-110

3
Cost Sharing PrinciplesThe DONT s

• Federal to Federal
• Expenditures included in the Overhead Rate
• Double counting
• Costs outside the project period

• Lack of technical relationship
• Costs not allowable pursuant to OMB Circular A-21
• Salary Dollars in Excess of Regulatory Salary Caps

4
How Should Cost Share Amounts Be Documented?

• Salaries and Benefits
• Equipment, supplies, travel
• Tuition

• Account numbers, subcodes, spreadsheet
• Annual certification
• Copies of ledgers with the specific costs
  highlighted and supporting documentation
  (invoices, purchase orders, etc.)
• Detailed ISIS report

5
Third Party or Subcontractor Contributions

• Effort of third party personnel
• Supplies, equipment

• Rates need to be consistent with rates paid for
  similar work in the University or other third
  party users of such services
• Documentation of the time spent
• Reasonable, fair value

6
Discussion Questions

• How do you ensure you are aware of the accounts
  that have cost sharing that needs to be tracked?
• Is cost sharing progress monitored to ensure it
  is being achieved?
• How do you ensure that amounts claimed as cost
  sharing are not double counted?

7
Conflict Disclosure

• University policy and federal policy
• Timely and full confidential disclosures
• Institutional review of those disclosures
• Establish a mechanism to manage, reduce, or
  eliminate such potential conflicts

8
Definition of Conflict

• In a position to influence University business,
  research, or other decisions for personal gain or
  improper advantage to third parties
• Activities or undertakings interfere with the
  individuals responsibilities to the University
• Actual or Perceived

9
Who can have a conflict?

• Faculty
• Researchers
• Dependents and spouses
• Administrators

• PIs, Co-PIs, etc
• Key Personnel, others responsible for oversight
  and.or conduct of sponsored projects
• Direct, support, or materially influence research
  policy and operations

10
Outcomes of Project

• Need clarification of who should complete the COI
  forms
• Need to ensure all forms are received
• Chairs COI form must be sent to the Deans
  Office
• No COI forms have been updated outside of the
  annual process

11
Outcomes of Project

• Treatment of newly appointed faculty
• Faculty collaborating on research project
  administered by another department
• Resolution of items documented on Part II of the
  form