Cost Sharing
June 2012
Cost Sharing
Cost Share Spreadsheet & Reporting
Process
 Submitting Cost Share Corrections
 Projecting Cost Share
 Cost Share Salary Accounts
 Cost Share
Effort Reports

What is Cost Sharing?
OMB A-110 A.2 (I) cost sharing or
matching means that portion of
project or program costs not borne
by the Federal Government.
 At KSU:

Matching = non-salary costs
 Cost Sharing = salary costs
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• Reported via cost share spreadsheet
Types of Cost Sharing
Mandatory
 Voluntary Committed
 Voluntary Uncommitted

Cost Share Information on
Internal Budget
Cost Share Information on
Budget
Cost Share Information on
Transmittal Sheet
Cost Share Information in
FIS

Grants > Award Inquiry >
References
Cost Share Letter
Completing the Reporting
Spreadsheet
One spreadsheet per department
 Do not add, delete, rearrange or
change formatting of the columns
 Do not include blank rows
 Make sure all rows and columns are
completely filled in
 Do not include additional notes on
the spreadsheet

Completing the Reporting
Spreadsheet
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Reporting Org
Project Cost Sharing for (GORG######)
Employee ID (HR ID W000000####)
Project, Fund Source, Org – where the
employee was paid from
Payroll End Date (must be a valid HR pay
end date)
Days – maximum is 10 per pay period
Completing the Reporting
Spreadsheet
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% of cost sharing time (Salary &
Benefits)– use number formatting with
two decimal places. For example – report
5% as .05
Verify correct payroll information as this
does change
HR reports which may be useful:

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Pyrl Funding: How EE was Fund
Pyrl Funding: Who on Account
Validation Checks
Existing grant project
 Valid pay period end dates
 Reporting pay period is within award
begin & end dates
 10 or less pay days within a pay
period
 Valid project/source/org payroll
sources

Validation Checks
Cost share amount that will be
calculated is not greater than the
paid amount
 Non-federal sources
 Projects that are not eligible for cost
sharing (ex. match/grant projects)
 Duplicate spreadsheet entries
 Cost Share % Fractions

Error Reports
Checkpoint tab for each validation
check
 Scroll through tabs at the bottom of
the spreadsheet & review each tab
 Make corrections to the reporting
spreadsheet and re-submit

Payroll
Transfers/Adjustments
Affect cost share when total pay
period salary/benefit amount is
changed
 Affect cost share when
project/source/org combination used
for cost sharing is changed

Payroll
Transfers/Adjustments
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SPA generates a transfer detail report
when these transactions are loaded into
the cost share system
Spreadsheets for departments that are
affected are then re-run through the
validation process
If errors are generated, the department
will be notified
If the amounts of cost share change,
revised reports will be sent
Additional System Check

Cost Share Reported Exceeds Pay
Will be run after all cost share for a
quarter has been received
 Details employees that have been cost
shared more than they were paid from
project/source/org.
 SPA will notify the department(s) when
this occurs and request a revised cost
share spreadsheet be submitted
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Cost Share Corrections
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Should be kept to a minimum
Only the current and previous 2 reporting
periods may be revised
See cost share quarters chart
Necessary when cost share previously
reported is incorrect
Use the reporting spreadsheet
Cost Share Corrections – Cost
Share Not Previously Reported
Spreadsheet for cost share to be
reported
 Separate spreadsheet (.xls file) for
each quarter
 DO NOT INCLUDE ANY PREVIOUSLY
REPORTED COST SHARE
 Submit to SPA

Cost Share Corrections – Cost
Share Previously Reported
Prior cost share for employees will
be deleted
 Spreadsheet for cost share to be
reported – include ALL cost share
for the employee for ALL
departments
 Separate spreadsheet (.xls file) for
each quarter
 Submit to SPA
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Cost Share Projections
Projections Worksheet available
 Internal budgeting use only – does
not create documented cost share
 Yellow shaded area can be updated
 Blue shaded area shows
calculations
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Cost Share Salary Accounts
VERY RARE!!!
 Must meet A-110, Subpart C,
paragraph 23 and other sponsor
allowability criteria
 Typically non-federal sources, such
as Foundation funds
 Contact SPA to set up a “G”
matching project

Cost Share Salary Accounts

Foundation Award BG1234
Project GAAA123456: Non-matching
expenditures
 Project GAAA654321: Matching
expenditures for award NS1234 –
Salary needs to be PAID from this
project to be considered matching –
THESE ARE NOT REPORTED OR
TRACKED IN THE QUARTERLY SALARY
COST SHARE REPORTING PROCESS
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Cost Share and Effort
Reports
Cost Share and Effort
Reports
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Cost Share Corrections = Revised Effort
Reports
Federal auditors will use Effort Reports
and statistics prepared from them to
approve or disapprove federal payments
to KSU for direct costs and acceptance of
cost shared salaries
Accuracy and timeliness are extremely
important
Revised Effort Reports can lead to audit
findings
Questions
Please contact Laura Hohenbary
 2-6207 or laura8@ksu.edu
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