Business and Fiscal Officers Meeting - 4/20/10

Presented by:Glen Jones, Director Post-Award

Research and Sponsored Programs

Cost Share Defined Allowable and Unallowable Cost

Share Identification of Sources Regulations Audits and repercussions Documenting Cost Share

Cost sharing or matching is that portion of the project or program costs not borne by the sponsor.

Mandatory, required, condition of award Voluntary Committed, offered, excess of

mandatory, not a condition to be considered for the award

Voluntary Uncommitted, effort or expenditures that are in excess of committed and budgeted

Special Note: Commitments in proposals become requirements upon award.

Cost share from University sources are considered cash

Value of non-cash contributions provided by a third party are considered in-kind

Employee time, including fringe benefits Equipment Volunteer time or other contributed items Unrecovered F&A, if approved by sponsor Subrecipient cost-sharing Directly related supplies and services

University funds Unrecovered Facilities and Administrative

Costs Third party contributions Other Sponsored Projects

Mandated by Sponsor

Contribution is necessary to ensure success of competitive proposal

Items normally treated as Indirect Specifically Unallowable Costs Cost share used on other projects Matching Federal with Federal

Items generally considered indirect cannot be cost share. These include:

Department Administration Space Utilities Equipment (in some cases) Library resources

Cost share must be expenditures incurred or services rendered during the period of award

Some agencies expect / require expenditures to occur at same pace as federal dollars

Verifiable from Official University Records Not cost sharing for other sponsored

programs Necessary and reasonable for

accomplishing project Allowable cost, as defined in OMB A-21 Incurred during effective award dates

RSP will identify amount and proportion unmet

RSP will ask PI to identify programmatic effect

RSP will notify agency immediately Agency may require repayment of a proportionate share of grant funds◦ Note: Unsatisfactory documentation may be

treated as unmet cost share

OMB A-110, Subpart c.23 NSF Grants Policy Manual, Section 330 and

General Conditions, Section 21 Office of Education (EDGAR), Section

74.23 Other agency guidelines, including RFPs

OMB A-133 Audits Program Audits Project Financial Audits Agency Audits Inspector General Audits

Mandatory & Committed Cost Share must be documented

Must be readily identifiable in the official records of the Institution

Method of documentation is determined by type of award and type of cost share

Inadequate documentation may result in disallowance

Effort Report – Salary Employees◦ Prospective – Add Activity code to PAF, EPAF, GRA

Agreement◦ Retrospective – Add Activity code to salary

redistribution Time Card – Hourly Employees◦ Prospective – Add Activity code to PAF, Student

Employment form◦ Retrospective – Add Activity code to salary

redistribution

Any Form where FOAP(AL) is a required field by adding the Activity Code. These forms include but are not limited to:◦ DPO◦ Requisition◦ GRA Agreement – Tuition Portion◦ Travel Authorization◦ Petty Cash Voucher◦ Journal Vouchers – Transfer cost to cost share

Use when cost share funding is coming from cost share commitments from unrestricted sources outside of department where the grant resides.

Notify RSP when Cost Share Orgn is set up in Banner, so RSP can add to FWAGRNT.

Example - Commitments from Provost, VP Research and Dean’s Office.

Activity code should still be used on all transactions processed against cost share orgn.

Funded via budget transfers from unrestricted source commitments.

Use Activity code on all transactions Change program code to match grant

program code◦ Example:

Cost Share of equipment for research grant 661111 Index – Fund – Orgn – Account – Program - Activity 211112-190000-211112-794500-20001-661111

Notify RSP as to what grant or other restricted funds will be used as cost share for a grant

RSP will add fund to Banner in FWAGRNT Add activity code to transactions on match fund

if restricted source is used to cost share multiple grants

Do not change program code of restricted source used as match◦ Example:

Cost Share of equipment for research grant 661111 Index – Fund – Orgn – Account – Program - Activity 660000-660000-211112-794500-10002-661111

Letter from Third Party or record in WSU Foundation for Third Party Contributions

Letter or Foundation record should document the following:◦ Valuation of donated services

Volunteer services Employees of other organizations

◦ Valuation of third-party donated supplies and loaned equipment or service

◦ Valuation of third-party donated equipment, buildings, or land

Questions?