1. Business and Fiscal Officers Meeting - 4/20/10
Presented by:
Glen Jones, Director Post-Award
Research and Sponsored Programs

2.  Cost Share Defined
 Allowable and Unallowable Cost Share
 Identification of Sources
 Regulations
 Audits and repercussions
 Documenting Cost Share

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

4.  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.

5.  Cost share from University sources are
considered cash
 Value of non-cash contributions provided by
a third party are considered in-kind

6.  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

7.  University funds
 Unrecovered Facilities and Administrative
Costs
 Third party contributions
 Other Sponsored Projects

8.  Mandated by Sponsor
 Contribution is necessary to ensure success
of competitive proposal

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

10. Items generally considered indirect cannot be
cost share. These include:
 Department Administration
 Space
 Utilities
 Equipment (in some cases)
 Library resources

11.  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

12.  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

13.  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

14.  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

15.  OMB A-133 Audits
 Program Audits
 Project Financial Audits
 Agency Audits
 Inspector General Audits

16.  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

17.  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

18.  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

19.  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.

20.  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

21.  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

22.  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

23. Questions?