RAMSeS Cost Share Recording Examples
1.
Sponsor F&A is less than ECU negotiated Rate: In this instance the sponsor has a documented policy whereby
they pay 10% TDC for F&A and cost sharing is not required by the sponsor. The direct costs of the grant are
$10,000; F&A equals $1,000. The Unrecovered F&A equals $3,350 and is not identified on the RAMSeS screen
because it is voluntary, non-reportable cost share.
2.
Same data as Example #1 except that the sponsor mandates a 1:1 reportable match on the total project costs.
Therefore, the entire cost share must equal $11,000. F&A is allowable as a cost share, so ECU will contribute all
of the unrecovered F&A as the cost share.
The full $11,000 cost share is achieved by $5,331 of direct costs provided by the department, $2,319 in F&A on
the shared direct cost ($5,331 * 43.5%), and $3,350 of unrecovered F&A on the award amount ($10,000 *
(43.5% -10%)). All of these costs are listed in RAMSeS because this is Mandatory, reportable cost sharing
COST SHARE BREAKOUT
Direct Cost
Biology Cost share
Total Direct Cost
F&A on Biology ($5,331 X 45.5%)
F&A on grant funds
Total F&A
Total Cost Share
$5,331
$5,331
$2,319
$3,350
$5,669
$11,000
3. A sponsor offers $10,000 awards and pays full F&A. The math works out as $6,700 in direct costs and $3,300 in F&A
(43.5% of $6,700) for a $10,000 total award. The sponsor requires a 50% match. This works out to $3,350 in direct costs
and $1,650 ($3,350 x 43.5%) in F&A for a $5,000 total match. This would be Mandatory, reportable cost-share.
The PI believes a 100% match would make the proposal more interesting to reviewers and volunteers another $5,000 in
match. This involves another $3,350 in direct costs and another $1,650 in F&A. This portion is Voluntary, reportable
cost-share.
Cost-share Breakout
Direct Costs
Biology Mandatory Match
Biology Voluntary Match
Total Direct Costs
F&A
Mandatory F&A Match
Voluntary F&A Match
Total F&A Match
Total Cost Share
$3,350
$3,350
$6,700
$1,650
$1,650
$3,300
$10,000
* This type of match is strongly discouraged. The data has shown that contributing a voluntary match does not improve
the competitiveness or fundability of a proposal. Moreover, a match that is voluntarily committed now, may be needed
for a mandatory match on a future proposal and it won’t be available.
4. The sponsor pays full F& A and does not require a match. The PI insists on including a 100% match in order
to make the proposal more attractive to reviewers. The cost share would be $6,700 in direct costs and $3,300
($6,700 X 43.5 %) of F&A. These costs would be listed in RAMSeS because they are voluntary reportable cost
share.
* This type of match is strongly discouraged. The data has shown that contributing a voluntary match does not improve
the competitiveness or fundability of a proposal. Moreover, a match that is voluntarily committed now, may be needed
for a mandatory match on a future proposal and it won’t be available.