Cost Sharing
May 15, 2013
Cost Sharing/Match
Total cost
of the
project
minus
Sponsor
Award
equals
Cost sharing is any
additional costs
beyond what the
sponsor provides to
support a project.
Cost Share
Cost Sharing Per OMB
OMB is the Office of Budget and Management
and their rules dictate cost principles and how
we do business.
Cost Share Categories
Mandatory
Voluntary
Required as a condition of
eligibility or award
Offered by project
director; not required by
sponsor.
Voluntary Committed
• If cost share is in the budget and submitted to
the sponsor, then it’s a part of the award.
• We do not “uncommit” once the award has
been issued.
Voluntary Uncomitted
Anything more than what was originally
committed and budgeted for in an award.
Examples of Cost Share
• Equipment or supplies purchased by UNI for
the project
• Additional faculty or staff time
• Program income, if allowed by the sponsor
and used to purchase items for the project
Cash Contributions
If the value is the result of a cash transaction
the cost share should be treated as a cash
contribution.
In-Kind Contributions
In-kind contributions are those wherein a value
can be readily determined but where no actual
cash is transacted, such as volunteer labor.
Where Do You See Cost Share?
Cost Share on the PRAF
1st Funding Period
BUDGET INFORMATION (round to nearest $)
Total Project Period*
*Complete this column only if project has
multiple funding periods.
A) Funds Requested of Sponsor
1) Direct Costs………………………………...…....
$0.00
$0.00
2) Facilities & Administrative (Indirect) Costs...
$0.00
$0.00
**If sponsor restricts indirect cost rate to less than UNI’s
Federally negotiated rate, or RSP’s approved exceptions,
attach a copy of sponsor’s written policy.
(Rate: 0.00%**)
(Rate: 0.00%**)
(Base: $0.00)
(Base: $0.00)
3) Total Funds Requested of Sponsor (1+2).......…
$0.00
B) Matching or Cost Sharing Funds Are cost sharing or matching funds required by the sponsor?
$0.00
NO
YES
If no, avoid showing cost sharing in proposal unless Primary PI/PD is prepared to document cost sharing when proposal is awarded.
1) UNI Sources
a) Direct Costs: Obtain signature of authorized representative for each source of funds.
Dept. Abbrev.
Approval Signature
0
___________________________
$0.00
$0.00
___________________________
$0.00
$0.00
___________________________
$0.00
$0.00
$0.00
$0.00
b) Facilities & Administrative (Indirect) Costs..
c) Total UNI Sources (a+b)…………………..…
$0.00
2) Third Party, Non-UNI Sources: Please attach written evidence of third-party sources.
$0.00
a)
$0.00
$0.00
b)
$0.00
$0.00
c) Total Third Party, Non-UNI Sources (a+b)
$0.00
$0.00
3) Total Matching/Cost Sharing Funds (1.c.+2.c.)
$0.00
$0.00
Cost Share on the Budget
Item
Sponsor Share
Match/Cost Share
Total
Salary/Fringe
$50,000
$0
$50,000
Travel
$0
$3,000
$3,000
Supplies
$240
$4,760
$5,000
Other (Tuition)
$5,000
$5,000
$10,000
F & A (31.5%)
$17,401
$4,019
$21,420
$72,641
$16,779
$89,420
Cost Share on the NSPA
BUDGET INFORMATION
Direct Costs . . . . .
Indirect Costs . . . . . .
Cumulative
Notification
Authorization
$4,644.00
$4,644.00
$2,948.00
$2,948.00
$0.00
$0.00
$7,592.00
$7,592.00
$4,300.00
$344.00
Gen. Fund . . . . . .
$2,948.00
Non-Gen. Fund. . .
$0.00
Total project = $7592
Amt. of This
Sponsor portion = $4644
UNI portion = $2948
Reporting UNI Cost Share
UNI - COST SHARING SUMMARY WORKSHEET
09/01/2009
Sponsor Account #:
Project Title:
Project Director:
Current Reporting Period:
DUE DATE : 9/15/2009
Source
Budget
Account
Category
0
0
0
0
Individual
Transactions
0
Cost Sharing
Amount
Description/Basis for
Calculating Amount
CERTIFICATION:
I hereby certify that the contribution reported herein has not and will not be paid from any federal funds and further that said contribution has not and will not be
used as matching for any other federally funded program. I certify to the best of my knowledge that the cost sharing expenditures reported above are
for appropriate purposes and in accordance with the agreement set forth in the award document.
Title
Source Account Manager (Department Head or Director)
Principal Investigator
Signature
Date
Reporting Third Party Cost Share
University of Northern Iowa
Third-Party Contribution Report
Program Title: ________________
Account Number: ______________
Name of Contributor: ______________
Dates of
Contribution
Total Units
Contributed*
Description
Unit
Cost*
Total
Cost
Total Cost Share
I certify that I personally/the organization which I represent have furnished in kind services or goods to the above programs as in-kind matching. I also
certify that the contribution has not and will not be used as matching for any other programs.
Signature
Printed Name
Cost Share CANNOT Be:
– Anything that is not an allowable cost
– Federal to federal
– Undocumented/not certified
– Used for two projects
– Any costs that are included in Facility and
Administrative costs recovery (F&A)
And Finally…
The project director is responsible for:
– Verifying cost share at budget stage
– Identifying cost share during the project
– Certifying cost share on cost share reports