Cost Share Business Process Glynis L. Sherard, Director, SRA
Marcia Black, Assistant Director, ORPA Kyle Burkhardt, Senior ERA
Manager, ORPA
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Agenda Review Cost Share Basics Cost Sharing Systems Overview
Proposal Award Converted Awards Data cleanup Assignment Journals
Charging & Managing Cost Sharing IW Reports Appendix 2
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Review Cost Share Basics 3
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KEY DEFINITIONS Cost sharing is when a portion of the total
cost of a sponsored project or program is paid by the University
rather than the sponsor and represents a binding obligation of the
University. Mandatory if it is required by the sponsor as a
condition of the award. Voluntary if it is offered by the PI when
no mandatory cost sharing requirements exist, or is in excess of
mandatory cost sharing requirements. 4
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Review Cost Share Basics KEY DEFINITIONS Cash contributions:
The recipients cash outlay, including the outlay of money
contributed to the recipient by third parties. In-kind
contributions: Non-cash contributions in the form of real property,
equipment, supplies, and other expendable property, and the value
of goods and services benefitting and specifically identifiable to
the project or program. 5
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Review Cost Share Basics ALLOWABLE COST SHARE EXPENDITURES Must
satisfy all of the following criteria: Verifiable from the official
University records; Not previously used as cost share for another
project (the same cost share expenditures cannot be used for
multiple projects); Necessary and reasonable for proper and
efficient accomplishment of the project; Allowable under the terms
of the award; Conforms to other provisions of OMB Circular A-110,
or Uniform Guidance as applicable;OMB Circular A-110 Incurred
during the effective dates of the grant or during the pre-award
phase when authorized by the sponsor; and Not paid by the federal
government under another award. 6
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Review Cost Share Basics UNALLOWABLE COST SHARE EXPENDITURES
Costs considered unallowable by the University or by the
sponsor;unallowable by the University or by the sponsor Costs
considered unallowable under OMB Circular A-21 or Uniform Guidance
as applicable;OMB Circular A-21 Salary amounts exceeding a
regulatory salary cap (e.g., National Institutes of Health);
University facilities such as laboratory space. PIs should not
commit the use of facilities OR existing equipment as cost sharing,
but rather characterize as "available for the performance of the
sponsored agreement at no direct cost to the project." 7
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Review Cost Share Basics SOURCE OF FUNDS The PI is responsible
for identifying all sources of funds for cost sharing of direct
costs. The PI may NOT utilize funds from another federal award as
the source of cost sharing, except as authorized by statute. The PI
may utilize funds from non-federal awards as the source of cost
sharing ONLY when specifically allowed by the non-federal sponsor.
Cost-sharing is typically funded by tuition subsidy, gifts,
endowment income, operating budgets, or other department designated
funds. Unrecovered indirect costs or F&A can only be included
as cost share with the prior approval of the Federal awarding
agency 8
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Proposal Stage 9
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1. The PI should confer with the Chair and/or Dean regarding a
cost-share strategy to meet the sponsors requirements. 2. The PI or
department should then contact ORPA well in advance of the proposal
deadline to discuss the specifics of the proposal and to determine
the sources of funds to meet this requirement. 3. ORPA will forward
all voluntary cost sharing requests to the Dean for Research for
approval in advance of the proposal submission. 4. After this
determination has been made, the proposal is submitted to ORPA.
10
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Proposal Stage Yes = Mandatory No = Voluntary COST SHARING IN
PROPOSAL APPROVAL PROCESS Does the sponsor require cost sharing?
11
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Proposal Stage UNIFORM GUIDANCE IMPACT (all federal proposals
submitted and new federal awards issued on or after 12/26/14)
Subpart D Post Federal Award Requirements 200.306 Cost sharing or
matching Under Federal research proposals, voluntary committed cost
sharing is not expected. It cannot be used as a factor during the
merit review of applications or proposals, but may be considered if
it is both in accordance with Federal awarding agency regulations
and specified in a notice of funding opportunity. 12
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Cost Sharing Systems Overview 13
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Documentation 14
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Cost Sharing Systems Overview 15
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Proposals Pre- and Post-Prime Similarities & differences
16
Coeus cost sharing budget Item with F&A Coeus calculates
F&A on cost sharing, regardless of if the sponsor will allow
F&A to be used toward the university commitment. Unchecking
Apply box generates positive underrecovery: Box must stay checked
19
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Coeus cost sharing budget Period screen Pre- and post-Prime
Coeus calculates F&A on cost sharing, regardless of if the
sponsor will allow F&A to be used toward the university
commitment. 20
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Proposal Cost Sharing Distribution After entering cost sharing
for all budget items, the cost sharing must be distributed. 21
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Proposal Cost Sharing Distribution Pre vs. Post-Prime Pre-Prime
Fiscal Year Amount Source (mandatory Coeus field) 3 digit Dept # or
7 digit PG # Including Subrecipient & Third Party In-Kind
Support 600 Provost Science Funds 680 DFR 970 AR Tuition 670
F&A or Unrecovered F&A Post-Prime Fiscal Year Amount Source
(mandatory Coeus field) 5 digit Dept # Including Subrecipient &
Third Party In-Kind Support 51005 Provost Science Funds 51700 DFR
40000 AR Tuition 51701 F&A or Unrecovered F&A 22
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Proposal Cost Sharing Distribution 23
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Coeus Proposal Notes Pre- and Post-Prime Budget screen: Budget
items and cost Equipment has $60k in cost sharing Travel has $20k
in cost sharing Commitments screen: Amounts and Dept 2 depts are
contributing cost sharing No connection between Budget items and
Dept in Coeus. How much is each dept contributing for each budget
item? 24
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Proposal Post-Prime What about Fund? Coeus has no place for
Fund If Fund is entered next to the Dept #, Coeus cant print the
Coeus cost sharing forms Maybe Coeus programmers can reprogram the
forms Use the Cost Sharing Commitment Form to record Fund 25
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26
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Proposal Post-Prime Dept & Fund are blank on the Form for
the following* Subrecipient Third Party In-Kind Support F&A or
unrecovered F&A (if the sponsor allows it to be included toward
the cost sharing commitment) *Coeus requires a Dept #; the Form
does not There is no Dept & Fund for these cost sharing
sources. 27
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Coeus Cost Sharing Narratives Upload the Cost Sharing
Commitment Form as narrative type cost sharing For Provost, DFR,
third party in- kind support or subrecipient sources, upload Cost
Sharing Commitment Letters as narrative type cost sharing 28
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Proposal Stage Coeus Pre-Prime in CoeusPost-Prime in Coeus
Enter cost sharing budget items Enter cost sharing distribution
Upload cost sharing commitment letters Upload cost sharing
commitment letters for Provost, DFR, third party in-kind support
& subrecipient sources Fill out Cost Sharing Distribution Form
and upload it into Coeus narrative 29
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Responsibilities at Proposal Stage Coeus 30
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Awards Pre- and Post-Prime Similarities & Differences
31
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Award Pre-Prime New award with cost sharing (since summer 2010)
Award set up in Coeus Created child account for the cost sharing -
Fund 30 Internal Cost Sharing sponsor for the Fund 30 32
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Award Commitment Pre-Prime Cost sharing commitment for the
length of the entire award Cost sharing type (not budget item) Year
Source of the cost sharing (7 digit PG # or 670 if sponsor allowed
F&A or Unrecovered F&A) Destination - Fund 30 Amount
Comments Commitment printed on the NOA 33
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Pre-Prime NOA 34
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Award Budget Pre-Prime No cost sharing budgets were ever
entered in Coeus Money and End Dates tab was for sponsor funding
only Cost sharing expenses tracked off line 35
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New Award Post-Prime New award with cost sharing since 7/1/14
Award set up in PS Grants A separate project is not created for
cost sharing. Why not? Sponsor budget and cost sharing budget can
be included in one PS project budget One more Chartstring to
remember Reports in IW would have to be run twice Once to see the
sponsors dollars and/or budget Once to see the cost sharing dollars
and/or budget 36
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New Award Post-Prime Both the cost sharing commitment and cost
sharing budget for the entire length of the award are entered in PS
Grants Regardless of how the sponsor funds award Cost Sharing
Commitment Types by Fiscal Year, source Dept, Fund, amount Cost
Sharing Budget Budget items by Dept, Fund, amount Not by year Cost
Sharing Commitment and Cost Sharing Budget Appear on the NOA, and
other IW reports Charging is done to the Cost Sharing Chartstring
37
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Cost Sharing Process at the Award Stage If the cost sharing
commitment changed between proposal and award, the Dept must submit
the updated commitment form to the GCA Otherwise the cost sharing
commitment form uploaded to Coeus proposal is ok Dept fills out and
submits Cost Sharing Budget Form to the GCA GCA reviews Commitment
and Budget Forms Award Specialist enters the commitment and budget
into PS Grants The commitment and budget prints on the NOA NOA is
sent to Dept, PI, SRA 38
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New Award Post-Prime Rules Amounts Commitment and budget
reflect all years of cost sharing, regardless of how the sponsor
funds the award Fund Fund is the always the same for the commitment
and the budget Dept Commitment Dept is the source of the cost
sharing What about Dept for budget? 39
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New Award Post-Prime Rules Each award has at least one project,
and each project has a project owning dept Could be Depts Main Dept
# (ends in 00) 23000: APC - Applied & Comp Math Could be
subdept in Dept hierarchy 25402: ELE Research 26021: WWS - Ctr Res
Chld Welbng 25807: PSM - MIRTHE Center 40
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New Award Post-Prime Rules Cost sharing budget Dept is the
project owning dept, and cost sharing dollars are moved by
Assignment Journal from the source to the project owning Dept,
Project, and Activity except: Faculty AY salary & benefits are
not moved Dept # MUST be the Contributing Depts Main # (ends in 00)
since it is linked to the A0000 teaching budget, which cannot be
reallocated to a sub-dept Dept might not be the project owning dept
Fund is A0000 AR Tuition is not moved Dept # is the project owning
dept Fund is A0000 41
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New Award Post-Prime Rules Subrecipient, Third Party In-Kind
Support, F&A and Unrecovered F&A appear in the commitment
but not in the budget (tracked offline) Why not? There is no Dept
or Fund # for them 42
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Commitment/Budget Dept/Fund chart SourceCommitment Dept*Budget
Dept**Commitment & Budget Fund Provost Science
Funds51005Project Owning DeptA0003 SEAS Science Funds25000Project
Owning DeptA0003 DFR51700Project Owning DeptCommitment and budget
Fund should match AR Tuition40000Project Owning DeptA0000 Faculty
AY Salary & Benefits Contributing Depts Main # (ends in 00)
A0000 Subrecipient Third Party In-Kind Support Blank on Form
(Proposal Lead Unit # in Coeus) Not included in PS Budget (Tracked
offline) Blank commitment Not included in budget F&A
Unrecovered F&A Blank on Form (51701 in Coeus) Not included in
PS Budget (Tracked offline) Blank commitment Not included in budget
*Coeus Cost Sharing Distribution, Commitment Form, NOA Commitment
**Budget Form, NOA Cost Sharing Budget 43
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Multiple Depts Contributing Source examplesCommitment Dept
Budget DeptBudget Fund 23800-Physics2380023500Same as committed
23500-Chemistry23500 Same as committed Example: Physics and
Chemistry have cost sharing on Chemistrys award, and they are each
contributing cost sharing from their main dept. The project dept is
chemistry, 23500. 44
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Main dept & subdepts in hierarchy are contributing cost
sharing Source examplesCommitment Dept Budget DeptBudget Fund 24400
PNI Main Dept2440024415Same as committed 24407 PNI Scully
Center2440724415Same as committed Example: PNIs main dept 24400 and
one of its subdepts 24407 are contributing cost sharing to a
project. The project owning dept 24415 PNI-Real-Time Imaging.
45
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AR Tuition SourceCommitment DeptBudget DeptCommitment &
Budget Fund AR Tuition4000023307A0000 Example: The project owning
dept is 23307 MOL- Research/Teaching 46
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Faculty Academic Year S&B SourceCommitment & Budget
Dept Commitment & Budget Fund Faculty Academic Year Salary
& Benefits 25400A0000 Electrical Engineering has a research
subunit; all their project owning depts are 25402 ELE-Research
Faculty AY Salary & Benefits must be the main (ends in 00) dept
level and cannot be moved. In this example, the Budget Dept is not
the project owning dept 47
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Faculty Academic Year S&B Multiple Depts MAE 25100 and CEE
25200 are contributing cost sharing Project owned by 25204
CEE-Research In this example, the Budget Dept is not the project
owning dept Source Commitment & Budget Dept Commitment &
Budget Fund Faculty Academic Year S&B MAE25100A0000 Faculty
Academic Year S&B CEE25200A0000 48
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Example: Award Proposal is in 23300-Molecular Biology Award is
in a subdept: 23307-MOL Research Award covers two Fiscal Years
49
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Example: Commitment Form 50
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Example: NOA Cost Sharing Commitment 51
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52
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Example: Budget Form If "Faculty Academic Year S&B" or
Non-Faculty S&B" is selected on commitment form, the salary and
benefits should be broken into two lines in the budget form: the
appropriate salary line and a separate benefits line. 53
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Example: NOA Cost Sharing Budget 54
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55
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Cost Sharing Process After the award is set up in PS Grants,
the NOA is sent by the Award Specialist to the Dept, SRA and the PI
56
Converted Awards CS Commitments Commitments for all converted
awards were manually copied from Coeus to PS Active and Closed
Status Commitments are for the entire length of the award 43 awards
were converted that had Fund 30 child accounts 16 awards were
converted that had cost sharing from Fund 20s (pre-Fund 30 days)
58
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Converted Award CS Budgets Budgets are for Fund 30s only
Budgets for Fund 20s (prior to Fund 30s) tracked offline like they
were pre-Prime Converted award status must be Accepted Cost sharing
budgets were not added to Closed awards Was any cost sharing money
moved before 6/30/14? If yes, SRA provided the budgets for money
that was previously moved If no, GCAs reached out to depts to get
cost sharing budgets, or Grants Manager sent the budgets to ORPA.
Award Specialists entered the cost sharing budgets into PS Grants.
59
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Converted Awards & Fund Fund A0016 is for converted awards
that had cost sharing dollars moved before 6/30/14 This is because
the true source of the cost sharing dollars cannot be traced If
cost sharing dollars are moved after 6/30/14 for a converted award,
Fund A0016 cannot be used. Fund A0016 cannot be used for any new
awards 60
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Unresolved converted award situations What if some but not all
of the money was moved for an award prior to 6/30/14? Then we do
not have the cost sharing budget for all award years Depts will
need to move the cost sharing dollars for the remainder following
the process for new awards Note: Fund A0016 is not used for moving
funding after 6/30/14, even for converted awards 61
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Data cleanup for Active Converted Fund 30s and new awards set
up after 7/1/14 Adding cost sharing budget for entire award,
regardless of how sponsor funds the award Verifying Dept & Fund
are correct for Commitment & Budget 62
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Assignment Journals 63
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Assignment Journals - Roles & Responsibilities Key Roles
Assignment journals serve as the primary mechanism for funding cost
share commitments Assignment journals provide visibility for source
depts. to monitor fund balances Key Responsibilities Source Depts.
are responsible for initiating assignment journals to the project
owning department upon receipt of the NOA Source Depts. may
initiate assignment journals for the entire cost share amount up
front or on an incremental basis ORPA is responsible for initiating
assignment journals for Dean for Research (DFR) and Provost Science
Funds Important: Assignment journals are not applicable to Labor
Accounting Distributions for Faculty AY Salary and AR Tuition cost
share commitments See Appendix A for more information about
assignment journals 64
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Cost Sharing Type Appears in Budget? Requires Assignment
Journal? Faculty AY Salary & BenefitsYesNo AR Tuition committed
as CSYesNo SubrecipientNo Third Party In-Kind SupportNo F&ANo
Unrecovered F&ANo Anything else?Yes Assignment Journals When
are they required? See Appendix A for more information about
assignment journals 65
Managing Cost Share Balances Whats Available? Assignment
Journals Funds FIN016 Transaction Extract Report (Financial
Management Folder) Key Report Elements: Data is by Fiscal Year and
not Inception to Date Cost share activity is always included (No
option to include or exclude) Includes Revenue from Assignment
Journals (4802) Can run by Dept., Fund, Account, Program and
Project Excludes A0016 converted balances, but includes
expenditures Allows for easier manipulation of data No subtotals
Converts easily to excel format for sorting and filtering 68
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Managing Cost Share Balances Whats Available? Assignment
Journals Funds FIN016 Transaction Extract Report Run report by
Project only to identify all revenue and expenses. View Report in
Excel format and sorting and filtering capabilities Filter OUT all
G Fund chartstrings to isolate the cost share activities Sort and
total your revenue and then subtract your total expenses for FY15
and FY16 to determine current available balance. Use this analysis
to monitor your revenue and ensure all cost share commitments have
been fully funded from the Source Depts. 69
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Managing Cost Share Balances Whats Available? A0016 Converted
Cost Share Funds 1. Retrieve converted balance from SPR SPR Balance
as of 6/30/14 $100,000 2. Use the FIN016 Transaction Extract Report
to run by A0016 Fund to identify expenses for each fiscal year
always beginning with FY15 FY15 and FY16 Expenses$75,000 3.
Subtract the total expenses from the total balance to determine the
current available balance Converted Balance$100,000 Less Expenses-$
75,000 Available Balance$ 25,000 70
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Leverage the NOA which provides all cost share chartstrings
Develop internal practices for charging cost share expenditures
when multiple chartstrings are involved. Run the FIN016
(Transaction Extract Report) on a periodic basis to monitor
available balances on cost share funds Factors to Consider: Spend
down the converted cost share fund A0016 If feasible, charge
against one chartstring at a time Reminder: Cost share expenditures
for AR Tuition and Faculty AY Salary are automatically processed
via Labor Accounting once in effect. 71 Managing Cost Share
Expenditures Multiple Chartstring Challenge
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Managing Cost Share Expenditures Budget vs. Actuals Review your
Award and Project Summary Reports to monitor your overall
expenditures in comparison to the approved cost share budget Pay
attention to AR Tuition and Faculty AY Salary expenditures since
they are processed in Labor Accounting. Work with your ORPA GCA if
there are concerns about meeting your cost share obligations
Remember that certain cost share commitments are tracked off-line:
Subrecipient Third party In-kind Facilities & Administration
Costs (F&A) Unrecovered F&A 72
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Charging Cost Share Chartstring Requirements (for non-Labor
Accounting Distributions) Cost Share Chartstring (Ex. Capital
Equipment over $5k) Department = Project Owning Dept. (Ex. 24415
PNI) Fund = Non G Fund source (Ex. E2345) Account = expense code
(Ex. 6551) Program = N/A Project = XXXXXXXX (Ex. 10001234) Activity
= 10X (Ex. 101) 73
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Cost Share Chartstring: Department = Main unit (ends in 00)
Fund = A0000 Account = one of the Salary Faculty codes Program =
N/A Project = XXXXXXXX Activity = 10X Charging Cost Share
Chartstring Requirements (Labor Accounting Distributions Faculty AY
Salary) 74
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Charging Cost Share- Chartstring Requirements (Labor Accounting
Distributions AR Tuition) The Graduate School provides 50% AR
tuition subsidy on sponsored research awards that allow full
F&A costs which makes it an ideal option for cost sharing
purposes. Fifty percent of AR tuition costs will automatically
default as university commitment for eligible students when
distributions are approved in Labor Accounting. Two rows are
automatically system generated in Labor Accounting after the
distribution to the G fund and Project is created The first line of
the screenshot is initiated by the department and creates the
distribution for AR tuition on the G fund and project The LA system
creates the second distribution line to cost share 50% of the AR
tuition by defaulting to A0000 fund/AC390 program and is denoted by
the cost share symbol The LA system also creates the third line to
remove 50% of the AR tuition distribution from the G fund and is
also denoted by the cost share symbol 75
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Cost Share Chartstring (System generated): Department = Project
Owning Dept. (LA defaults to same Dept. in G fund chartstring) Fund
= A0000 Account = 5602 (Assistants in Research Tuition) Program =
AC390 (LA defaults to this program code.) Project = XXXXXXXX
Activity = 10X Charging Cost Share Chartstring Requirements (Labor
Accounting Distributions AR Tuition) 76
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Managing Cost Sharing Manual Exclusions MANUAL EXCLUSION of
expenses that automatically default and appear as cost share:
Graduate student AR tuition subsidy - when not part of the cost
share commitment must be manually excluded from your analysis. NIH
Salary Cap overages are unallowable as cost share and must always
be manually excluded SRA will also need to exclude these amounts
when reporting cost share expenditures to awarding agencies 77
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Reports 78
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Cost Sharing on Sponsored Research Reports 79
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Reports with Include Cost Share box Default is set to not
include cost sharing for these reports: Sponsored Award Summary
Sponsored Project Summary Sponsored Project Detail 80
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FIN021 Sponsored Award Summary 81
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FIN022 Sponsored Project Summary 82
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FIN050 - Sponsored Project Detail 83
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FIN027 Cost Share Commitments 84
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FIN025 - NOA 85
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Responsibilities at Award Stage 86
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Appendix A Creating & Searching for Assignment Journals
87
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How to create Assignment Journals 88
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89
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90
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Assignment Journals keep the same Fund Assignment Journals that
are not approved by the end of the month are automatically deleted
No Assignment Journal is needed for AR Tuition and Faculty AY
Salary & Benefits 91
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Assigning cost sharing to project owning dept (one dept to
another dept) From 25100 MAE to 25402 - ELE-Research (Project
Owning Dept) 92
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Assigning cost sharing to project owning dept (in same dept
hierarchy) From 23100 - Astro to 23105 AST-Plasma Physics (Project
Owning Dept) 93
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How to search Assignment Journals 94
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Example The list of assignment journals then appears at the
bottom of the screen; click on each to see details. 95
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Who initiates the assignment journals? Source Dept. to Project
Owning DeptInitiates Assignment Journal From One Dept to Another
Dept From Physics to Chemistry Source Dept. From main Dept # to
subdept # in the same hierarchy From 24400 PNI-Princeton Neuro
Inst. to 24415 PNI-Real-Time Imaging Authorized Dept. Personnel
From one subdept to another subdept in the same Dept hierarchy From
24407 PNI-Scully Center to 24415 PNI-Real-Time Imaging Authorized
Dept. Personnel SEAS Science FundsSource Dept. Provost Science
Funds (A0003)ORPA (Robin) Dean For Research (DFR)ORPA (Robin) AR
Tuition (A0000)Not Required Faculty AY Salary & Benefits
(A0000)Not Required 96