Types of Cost Sharing

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 proposal’s budget or award. • Voluntary: Not required by the sponsor, but included by the PI to enhance the proposal. Specifically pledged in the proposal’s budget or award. • Voluntary Uncommitted: Faculty effort over and above that which is committed and budgeted for in a sponsored agreement.

2. Allowable and allocable Necessary and reasonable Verifiable from the University’s records Identified in the program’s budget In compliance with OMB Circular A-110 Cost Sharing PrinciplesThe “DO” ‘s

3. 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 Cost Sharing PrinciplesThe “DON’T” ‘s

4. 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 How Should Cost Share Amounts Be Documented?

5. 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 Third Party or Subcontractor Contributions

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 individual’s responsibilities to the University Actual or Perceived

9. 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 Who can have a conflict?

10. Outcomes of Project • Need clarification of who should complete the COI forms • Need to ensure all forms are received • Chair’s COI form must be sent to the Dean’s 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