Cost Share
Business Process
July/August 2015
Glynis L. Sherard, Director, SRA
Marcia Black, Assistant Director, ORPA
Kyle Burkhardt, Senior ERA Manager, ORPA
Agenda

Review Cost Share Basics

Cost Sharing Systems Overview
 Proposal
 Award

Converted Awards

Data cleanup

Assignment Journals

Charging & Managing Cost Sharing

Information Warehouse Reports

Appendix

Quiz
2
Review Cost Share Basics
3
Review Cost Share Basics
KEY DEFINITIONS
Cost sharing is when a portion of the total cost of a sponsored project or
program is paid by the University rather than the sponsor and represents a
binding obligation of the University.
 Mandatory
if it is required by the sponsor as a condition
of the award.
 Voluntary
if it is offered by the PI when no mandatory
cost sharing requirements exist, or is in excess of
mandatory cost sharing requirements.
4
Review Cost Share Basics
KEY DEFINITIONS
 Cash
contributions: The recipient’s cash outlay, including
the outlay of money contributed to the recipient by third
parties.
 In-kind
contributions: Non-cash contributions in the form
of real property, equipment, supplies, and other expendable
property, and the value of goods and services benefitting
and specifically identifiable to the project or program.
5
Review Cost Share Basics
ALLOWABLE COST SHARE EXPENDITURES
Must satisfy all of the following criteria:

Verifiable from the official University records;

Not previously used as cost share for another project (the same cost share
expenditures cannot be used for multiple projects);

Necessary and reasonable for proper and efficient accomplishment of the
project;

Allowable under the terms of the award;

Conforms to other provisions of OMB Circular A-110, or Uniform Guidance as
applicable;

Incurred during the effective dates of the grant or during the pre-award
phase when authorized by the sponsor; and

Not paid by the federal government under another award.
6
Review Cost Share Basics
UNALLOWABLE COST SHARE EXPENDITURES

Costs considered unallowable by the University or by the sponsor;

Costs considered unallowable under OMB Circular A-21 or Uniform
Guidance as applicable;

Salary amounts exceeding a regulatory salary cap (e.g., National
Institutes of Health);

University facilities such as laboratory space. PIs should not commit
the use of facilities OR existing equipment as cost sharing, but rather
characterize as "available for the performance of the sponsored
agreement at no direct cost to the project."
7
Review Cost Share Basics
SOURCE OF FUNDS
The PI is responsible for identifying all sources of funds for cost
sharing of direct costs.
 The PI may NOT utilize funds from another federal award as the
source of cost sharing, except as authorized by statute.
 The PI may utilize funds from non-federal awards as the source of
cost sharing ONLY when specifically allowed by the non-federal
sponsor.
 Cost-sharing is typically funded by tuition subsidy, gifts,
endowment income, operating budgets, or other department
designated funds.
 Unrecovered indirect costs or F&A can only be included as cost
share with the prior approval of the Federal awarding agency

8
Proposal Stage
9
Proposal Stage
1.
The PI should confer with the Chair and/or Dean regarding
a cost-share strategy to meet the sponsor’s requirements.
2.
The PI or department should then contact ORPA well in
advance of the proposal deadline to discuss the specifics of
the proposal and to determine the sources of funds to meet
this requirement.
3.
ORPA will forward all voluntary cost sharing requests to the
Dean for Research for approval in advance of the proposal
submission.
4.
After this determination has been made, the proposal is
submitted to ORPA.
10
Proposal Stage
COST SHARING IN PROPOSAL – APPROVAL PROCESS
Does the sponsor require cost sharing?
Yes =
Mandatory
No =
Voluntary
1. PI creates cost sharing plan and receives approval from
Chair/Dean on cost share strategy and sources
2. PI/Dept. routes approved proposal with cost sharing to ORPA
3. ORPA evaluates cost sharing proposal
4. If proposal is satisfactory, ORPA submits approved proposal
with cost sharing to sponsor
1. PI submits request for cost sharing to ORPA
2. ORPA submits cost sharing request to DFR
3. DFR evaluates request to either approve or deny
4. If DFR approves voluntary cost sharing, PI creates cost sharing plan
and follows steps above for mandatory cost sharing
11
Proposal Stage
UNIFORM GUIDANCE IMPACT
(all federal proposals submitted and new federal awards issued on or after 12/26/14)
Subpart D – Post Federal Award Requirements
§200.306 Cost sharing or matching
 Under Federal research proposals, voluntary committed cost sharing
is not expected.
 It cannot be used as a factor during the merit review of applications
or proposals, but may be considered if it is both in accordance with
Federal awarding agency regulations and specified in a notice of
funding opportunity.
12
Cost Sharing Systems
Overview
13
Documentation
14
Cost Sharing Systems Overview
CS Charged
& Managed
Proposal
Award
Assignment
Journals
Dept enters Cost Sharing
Info in Coeus (Budget,
Distribution,
Commitment Letters &
Commitment Form)
Dept submits
Commitment Form (if
commitment
changed) & Budget
Form
Method of moving
cost sharing dollars
from source to the
Project, Dept, Activity
A charge to a Project
is cost sharing if the
Fund is not a G fund
ORPA GCA reviews
ORPA GCA reviews
ORPA initiates
assignment journals
for DFR and Provost
Dept uses cost sharing
Chartstring on the
NOA for charging cost
share
ORPA submits
proposal
ORPA Award Specialist
enters info from the
Commitment &
Budget forms into PS
Grants
Dept initiates Deptto-Dept assignment
journals (between
depts and within own
hierarchy)
NOA sent to Dept,
PI, SRA
Note: Assignment
Journals are not
created for Faculty AY
S&B or AR Tuition
Reports
View Cost Sharing
Commitments,
budgets and charges
via IW reports
15
Proposals Pre- and
Post-Prime
Similarities & differences
16
Proposal Pre-Prime vs. Post-Prime Budget
 Pre-Prime
 Post-Prime
Dept
entered cost
sharing budget into
Coeus
Pre-Prime
Budget
items
Dept
enters cost sharing
budget into Coeus
Post-Prime
Budget
items
Cost
sharing amounts
Cost
sharing
amounts
17
Coeus cost sharing budget
Item without F&A
18
Coeus cost sharing budget
Item with F&A

Coeus calculates F&A on cost sharing,
regardless of if the sponsor will allow
F&A to be used toward the university
commitment.

Unchecking Apply box generates positive
underrecovery: Box must stay checked
19
Coeus cost sharing budget Period screen
Pre- and post-Prime

Coeus calculates F&A on cost sharing, regardless of if the
sponsor will allow F&A to be used toward the university
commitment.
20
Proposal Cost Sharing Distribution

After entering cost sharing for all budget items, the cost
sharing must be distributed.
21
Proposal Cost Sharing Distribution
Pre vs. Post-Prime


Pre-Prime
 Fiscal
Year
Post-Prime
 Fiscal
Year
 Amount
 Amount
 Source
 Source

(mandatory Coeus field)
3 digit Dept # or 7 digit PG #

Including Subrecipient & Third Party InKind Support
5
(mandatory Coeus field)
digit Dept #

Including Subrecipient & Third Party InKind Support
 600
Provost Science Funds
 51005
Provost Science Funds
 680
DFR
 51700
DFR
 40000
AR Tuition
 51701
F&A or Unrecovered F&A
 970 AR
 670
Tuition
F&A or Unrecovered F&A
22
Proposal Cost Sharing Distribution
23
Coeus Proposal Notes
Pre- and Post-Prime
 Budget
screen: Budget items and cost
 Equipment
 Travel
has $60k in cost sharing
has $20k in cost sharing
 Commitments
2
screen: Amounts and Dept
depts are contributing cost sharing
 No
connection between Budget items and Dept in
Coeus.
 How
much is each dept contributing for each budget item?
24
Proposal Post-Prime
What about Fund?
 Coeus
has no place for Fund
If
Fund is entered next to the Dept #, Coeus can’t
print the Coeus cost sharing forms
Maybe
Coeus programmers can reprogram the forms
 Use
the Cost Sharing Commitment Form to
record Fund
25
26
Proposal Post-Prime
 Dept
& Fund are blank on the Form for the
following*
Subrecipient
Third
Party In-Kind Support
F&A
or unrecovered F&A (if the sponsor allows it to be
included toward the cost sharing commitment)
*Coeus requires a Dept #; the Form does not
There is no Dept & Fund for these cost sharing sources.
27
Coeus Cost Sharing Narratives

Upload the Cost Sharing
Commitment Form as narrative
type cost sharing

For Provost, DFR, third party inkind support or subrecipient
sources, upload Cost Sharing
Commitment Letters as narrative
type cost sharing
28
Proposal Stage – Coeus
Pre-Prime in Coeus
Post-Prime in Coeus
Enter cost sharing budget items Enter cost sharing budget items
Enter cost sharing distribution
Enter cost sharing distribution
Upload cost sharing
commitment letters
• Upload cost sharing commitment
letters for Provost, DFR, third party
in-kind support & subrecipient
sources
• Fill out Cost Sharing Distribution
Form and upload it into Coeus
narrative
29
Responsibilities at Proposal Stage – Coeus
Dept
GCA
• Completes cost sharing budget
• Completes cost sharing distribution screen in Coeus
proposal
• Uploads Cost Sharing Commitment Form in Coeus
narrative
• For Provost, DFR, third party in-kind support or
subrecipient sources, uploads Commitment letters into
Coeus narrative
• Reviews cost sharing
30
Awards Pre- and Post-Prime
Similarities & Differences
31
Award Pre-Prime
 New award with cost sharing (since summer 2010)
Award
set up in Coeus
Created
child account for the cost sharing - Fund 30
“Internal
Cost Sharing” sponsor for the Fund 30
32
Award Commitment Pre-Prime

Cost sharing commitment for the length of the
entire award

Cost sharing type (not budget item)

Year

Source of the cost sharing (7 digit PG # or 670 if sponsor
allowed F&A or Unrecovered F&A)

Destination - Fund 30

Amount

Comments

Commitment printed on the NOA
33
Pre-Prime NOA
34
Award Budget Pre-Prime
No
cost sharing budgets were ever
entered in Coeus
Money
and End Dates tab was for sponsor
funding only
Cost
sharing expenses tracked off line
35
New Award Post-Prime
 New award with cost sharing since 7/1/14
Award
set up in PS Grants
A
separate project is not created for cost sharing. Why
not?
Sponsor
budget and cost sharing budget can be included in
one PS project budget
One
more Chartstring to remember
Reports
in IW would have to be run twice
 Once
to see the sponsor’s dollars and/or budget
 Once
to see the cost sharing dollars and/or budget
36
New Award Post-Prime

Both the cost sharing commitment and cost sharing budget for the
entire length of the award are entered in PS Grants
 Regardless

Cost Sharing Commitment
 Types

by Fiscal Year, source Dept, Fund, amount
Cost Sharing Budget
 Budget
 Not

items by Dept, Fund, amount
by year
Cost Sharing Commitment and Cost Sharing Budget
 Appear

of how the sponsor funds award
on the NOA, and other IW reports
Charging is done to the Cost Sharing Chartstring
37
Cost Sharing Process at the Award Stage

If the cost sharing commitment changed between proposal
and award, the Dept must submit the updated commitment
form to the GCA
 Otherwise
the cost sharing commitment form uploaded to Coeus
proposal is ok

Dept fills out and submits Cost Sharing Budget Form to the
GCA

GCA reviews Commitment and Budget Forms

Award Specialist enters the commitment and budget into PS
Grants

The commitment and budget prints on the NOA

NOA is sent to Dept, PI, SRA
38
New Award Post-Prime Rules
 Amounts
Commitment
and budget reflect all years of cost sharing,
regardless of how the sponsor funds the award
 Fund
Fund
is the always the same for the commitment and the
budget
 Dept
Commitment
What
Dept is the source of the cost sharing
about Dept for budget?
39
New Award Post-Prime Rules
Each
award has at least one project, and
each project has a “project owning dept”
Could
be Dept’s Main Dept # (ends in 00)
23000:
Could
APC - Applied & Comp Math
be subdept in Dept hierarchy
25402:
ELE – Research
26021: WWS - Ctr Res Chld Welbng
25807: PSM - MIRTHE Center
40
New Award Post-Prime Rules
 Cost
sharing budget Dept is the project owning dept, and cost
sharing dollars are moved by Assignment Journal from the source
to the project owning Dept, Project, and Activity except:
 Faculty AY salary & benefits are not moved
 Dept
# MUST be the Contributing Dept’s Main # (ends in 00) since it is
linked to the A0000 teaching budget, which cannot be reallocated to a
sub-dept
 Dept might not be the project owning dept
 Fund is A0000
 AR
Tuition is not moved
 Dept
# is the project owning dept
 Fund is A0000
41
New Award Post-Prime Rules
 Subrecipient,
Third Party In-Kind Support, F&A
and Unrecovered F&A appear in the commitment
but not in the budget (tracked offline)
Why
not?
There
is no Dept or Fund # for them
42
Commitment/Budget Dept/Fund chart
Source
Budget Dept**
Provost Science Funds
Commitment
Dept*
51005
Project Owning Dept
Commitment & Budget
Fund
A0003
SEAS Science Funds
25000
Project Owning Dept
A0003
DFR
51700
Project Owning Dept
AR Tuition
40000
Project Owning Dept
Commitment and budget
Fund should match
A0000
Faculty AY Salary &
Benefits
Contributing
Dept’s Main #
(ends in 00)
Blank on Form
(Proposal Lead
Unit # in Coeus)
Blank on Form
(51701 in Coeus)
Contributing Dept’s Main A0000
# (ends in 00)
Subrecipient
Third Party In-Kind
Support
F&A
Unrecovered F&A
Not included in PS
Blank commitment
Budget (Tracked offline) Not included in budget
Not included in PS
Blank commitment
Budget (Tracked offline) Not included in budget
*Coeus Cost Sharing Distribution, Commitment Form, NOA Commitment
**Budget Form, NOA Cost Sharing Budget
43
Multiple Depts Contributing
Example: Physics and Chemistry have cost sharing on Chemistry’s
award, and they are each contributing cost sharing from their main
dept.
The project dept is chemistry, 23500.
Source examples
Commitment
Dept
Budget
Dept
Budget Fund
23800-Physics
23800
23500
Same as committed
23500-Chemistry
23500
23500
Same as committed
44
Main dept & subdepts in hierarchy are
contributing cost sharing
Example: PNI’s main dept 24400 and one of its subdepts 24407 are
contributing cost sharing to a project.
The project owning dept 24415 PNI-Real-Time Imaging.
Source examples
Commitment Budget Dept
Dept
Budget Fund
24400 PNI – Main Dept
24400
24415
Same as
committed
24407 PNI – Scully
Center
24407
24415
Same as
committed
45
AR Tuition
Example: The project owning dept is 23307 – MOLResearch/Teaching
Source
Commitment Budget Dept Commitment &
Dept
Budget Fund
AR Tuition 40000
23307
A0000
46
Faculty Academic Year S&B
Electrical Engineering has a research subunit; all their project owning depts are
25402– ELE-Research
Faculty AY Salary & Benefits must be the main (“ends in 00”) dept level and cannot
be moved.
In this example, the Budget Dept is not the project owning dept
Source
Commitment &
Budget Dept
Commitment &
Budget Fund
Faculty Academic
Year Salary &
Benefits
25400
A0000
47
Faculty Academic Year S&B
Multiple Depts

MAE 25100 and CEE 25200 are contributing cost sharing

Project owned by 25204 – CEE-Research

In this example, the Budget Dept is not the project owning dept
Source
Commitment & Commitment &
Budget Dept
Budget Fund
Faculty Academic Year 25100
S&B– MAE
A0000
Faculty Academic Year 25200
S&B– CEE
A0000
48
Example: Award
 Proposal
is in 23300-Molecular Biology
 Award is in a subdept: 23307-MOL Research
 Award covers two Fiscal Years
49
Example: Commitment Form
50
Example: NOA Cost Sharing Commitment
51
52
Example: Budget Form

If "Faculty Academic Year S&B" or “Non-Faculty S&B" is
selected on commitment form, the salary and benefits should
be broken into two lines in the budget form: the appropriate
salary line and a separate benefits line.
53
Example: NOA Cost Sharing Budget
54
55
Cost Sharing Process
 After
the award is set up in PS Grants, the NOA is
sent by the Award Specialist to the Dept, SRA and
the PI
56
Converted Awards
Cost Sharing Commitments & Budgets
57
Converted Awards CS Commitments
 Commitments
for all converted awards were
manually copied from Coeus to PS
 Active
and Closed Status
 Commitments
are for the entire length of the award
 43
awards were converted that had Fund 30 child
accounts
 16
awards were converted that had cost sharing from Fund
20’s (pre-Fund 30 days)
58
Converted Award CS Budgets

Budgets are for Fund 30’s only
 Budgets
for Fund 20’s (prior to Fund 30’s) tracked offline like they were pre-
Prime

Converted award status must be Accepted
 Cost

sharing budgets were not added to Closed awards
Was any cost sharing money moved before 6/30/14?
 If
yes, SRA provided the budgets for money that was previously moved
 If
no, GCAs reached out to depts to get cost sharing budgets, or Grants
Manager sent the budgets to ORPA.
 Award
Specialists entered the cost sharing budgets into PS Grants.
59
Converted Awards & Fund
 Fund
A0016 is for converted awards that had cost
sharing dollars moved before 6/30/14
This
is because the true source of the cost sharing
dollars cannot be traced
 If
cost sharing dollars are moved after 6/30/14
for a converted award, Fund A0016 cannot be
used.
 Fund A0016 cannot be used for any new awards
60
Unresolved converted award situations
 What if some but not all of the money was moved
for an award prior to 6/30/14?
Then
we do not have the cost sharing budget for all
award years
Depts
will need to move the cost sharing dollars for
the remainder following the process for new awards
 Note:
Fund A0016 is not used for moving funding
after 6/30/14, even for converted awards
61
Data cleanup for Active Converted Fund
30’s and new awards set up after 7/1/14
 Adding
cost sharing budget for entire award,
regardless of how sponsor funds the award
 Verifying Dept & Fund are correct for Commitment
& Budget
62
Assignment
Journals
63
Assignment Journals - Roles & Responsibilities
Key Roles
 Serve
as the primary mechanism for funding cost
share commitments
 Provide visibility for source depts. to monitor fund
balances for tracking and reporting purposes
 Safeguards any restrictions associated with a
particular fund
See Appendix A for more information about assignment journals
64
Assignment Journals - Key Responsibilities

Source Depts. are responsible for initiating assignment journals to the
project owning department upon receipt of the NOA

Source Depts. may initiate assignment journals for the entire cost share
amount up front or on an incremental basis

Project Owning Depts. are responsible for informing the Source Depts. to
initiate the assignment journals upon receipt of the NOA

ORPA is responsible for initiating assignment journals for Dean for Research
(DFR) and Provost Science Funds
Example: From Source Dept. MAE (25100) to Project Owning Dept. EE-Research (25402)
65
Assignment Journals – When are they required?
Appears in
Budget?
Requires Assignment
Journal?
Faculty AY Salary & Benefits
Yes
No
AR Tuition committed as CS
Yes
No
Subrecipient
No
No
Third Party In-Kind Support
No
No
F&A
No
No
Unrecovered F&A
No
No
Anything else?
Yes
Yes
Cost Sharing Type
*Important: Assignment journals are not applicable to Labor Accounting Distributions for Faculty AY Salary
and AR Tuition cost share commitments
See Appendix A for more information about assignment journals
66
Charging &
Managing Cost
Sharing
67
Charging & Managing Cost Share
Step 1: Identify Your Funding Sources & Amounts
Use NOA to identify cost share funding sources & chartstrings:

External Dept. Sources (via Assignment Journals, ex. A0003)

Internal Dept. Sources (Charge source directly or Assignment
Journals ex. A0000)

Converted Fund 30s (via A0016)
68
Charging & Managing Cost Share
Step 2: Develop a Spending Plan

Leverage the NOA which provides all cost share chartstrings

Develop internal practices for charging cost share expenditures
when multiple chartstrings are involved.

Factors to Consider:
 Spend
down the converted cost share fund A0016
 If feasible, charge against one chartstring at a time
 Be aware if a chartstring has a specific purpose (e.g. equipment only)
 Remember if funding is being provided at different time periods

Reminder: Cost share expenditures for AR Tuition and Faculty AY
Salary are automatically processed via Labor Accounting once in
effect.
69
Charging & Managing Cost Share
Step 3: Monitor Your Balances – Funds via Assignment Journal
FIN016 – Transaction Extract Report (Financial Management Folder)
Key Report Elements:

Data is by Fiscal Year and not Inception to Date

Cost share activity is always included (No option to include or exclude)

Includes Revenue from Assignment Journals (4802)

Can run by Dept., Fund, Account, Program and Project

Excludes A0016 converted balances, but includes expenditures

Allows for easier manipulation of data


No subtotals

Converts easily to excel format for sorting and filtering
Run on a periodic basis to monitor available balances on cost share funds
70
Charging & Managing Cost Share
Step 3: Monitor Your Balances – Funds via Assignment Journal
EXAMPLE - FIN016 – Transaction Extract Report – Downloaded in Excel Format

Run report by Project only to identify all revenue and expenses.

View Report in Excel format to allow sorting and filtering capabilities

Filter OUT all G Fund chartstrings to isolate the cost share activities

Sort and total by assignment journal and expenses to determine available balance. You must
do this analysis for each Fiscal Year (FY15 and FY16).

Perform this analysis periodically to monitor revenue and ensure all cost share commitments
have been fully funded from the various Source Depts.

Perform this analysis periodically to monitor expenses to avoid undercharging or overcharging
the cost share project
71
Charging & Managing Cost Share
Step 4: Monitor Your Balances – A0016 Converted Cost Share Funds
1.
Retrieve converted balance from the former SPR
SPR Balance as of 6/30/14 $100,000
2.
Use the FIN016 Transaction Extract Report to run by A0016 Fund to
identify expenses for each fiscal year – always beginning with FY15
FY15 and FY16 Expenses
$75,000
3.
Subtract the total expenses from the total balance to determine the
current available balance
Converted Balance
$100,000
Less Expenses
-$ 75,000
Available Balance
$ 25,000
72
Charging & Managing Cost Share
Step 5: Monitor Budget vs. Actuals

Review your Award and Project Summary Reports to monitor your
overall expenditures in comparison to the approved cost share
budget

Pay attention to AR Tuition and Faculty AY Salary expenditures
since they are processed in Labor Accounting.

Work with your ORPA GCA if there are concerns about meeting
your cost share obligations

Remember that certain cost share commitments are tracked offline:
 Subrecipient
 Third
party In-kind
 Facilities & Administration Costs (F&A)
 Unrecovered F&A
73
Charging Cost Share – Chartstring Requirements
(for non-Labor Accounting Distributions)
 Cost
Share Chartstring (Ex. Capital Equipment over $5k)
Department
Fund
= Project Owning Dept. (Ex. 24415 – PNI)
= Non G Fund source (Ex. E2345)
Account
= expense code (Ex. 6551)
Program
= N/A
Project
= XXXXXXXX (Ex. 10001234)
Activity
= 10X (Ex. 101)
74
Charging Cost Share – Chartstring Requirements
(Labor Accounting Distributions – Faculty AY Salary)
 Cost
Share Chartstring:
Department
Fund
= Main unit (ends in 00)
= A0000
Account
= one of the Faculty Salary Codes
Program
= N/A
Project
= XXXXXXXX
Activity
= 10X
75
Charging Cost Share- Chartstring Requirements
(Labor Accounting Distributions – AR Tuition)

The Graduate School provides 50% AR tuition subsidy on sponsored research awards that
allow full F&A costs – which makes it an ideal option for cost sharing purposes.

Fifty percent of AR tuition costs will automatically default as university commitment for
eligible students when distributions are approved in Labor Accounting.

Two rows are automatically system generated in Labor Accounting after the distribution to
the G fund and Project is created

The first line of the screenshot is initiated by the department and creates the distribution
for AR tuition on the G fund and project

The LA system creates the second distribution line to cost share 50% of the AR tuition by
defaulting to A0000 fund/AC390 program and is denoted by the cost share symbol

The LA system also creates the third line to remove 50% of the AR tuition distribution from
the G fund and is also denoted by the cost share symbol
76
Charging Cost Share – Chartstring Requirements
(Labor Accounting Distributions – AR Tuition)

Cost Share Chartstring (System generated):
 Department
= Project Owning Dept. (LA defaults to same
Dept. in G fund chartstring)
 Fund
= A0000
 Account
= 5602 (Assistants in Research Tuition)
 Program
= AC390 (LA defaults to this program code.)
 Project
= XXXXXXXX
 Activity
= 10X
77
Managing Cost Sharing – Manual Exclusions
MANUAL EXCLUSION of expenses that automatically default and
appear as cost share:

Graduate student AR tuition subsidy - when not part of the cost
share commitment must be manually excluded from your
analysis.

NIH Salary Cap overages are unallowable as cost share and
must always be manually excluded

SRA will also need to exclude these amounts when reporting
cost share expenditures to awarding agencies
78
Reports
79
Cost Sharing on Sponsored Research Reports
80
Reports with “Include Cost Share” box
 Default
is set to not include cost sharing for these reports:
 Sponsored
Award Summary
 Sponsored
Project Summary
 Sponsored
Project Detail
81
FIN021 – Sponsored Award Summary
82
FIN022 – Sponsored Project Summary
83
FIN050 - Sponsored Project Detail
84
FIN027 – Cost Share Commitments
85
FIN025 - NOA
86
Responsibilities at Award Stage
Department
• Revises Cost Sharing Commitment Form if commitment changed
between proposal and award stages
• Completes Cost Sharing Budget form prior to award setup
• After receiving NOA, initiates Assignment Journals as needed
• If Dept does not move all funding up front, moves cost sharing on
periodic basis
• Charges and manages cost sharing
ORPA
• GCA Reviews
• Award Specialist adds cost sharing commitment and budget to PS
Grants
• Administrative Assistant initiates assignment journals for Provost
and DFR funds
• If Provost or DFR does not move all funding up front,
Administrative Assistant moves cost sharing on periodic basis
SRA
• Validates cost share expenditures to ensure allowability
and compliance with federal regulations, award terms and
conditions and university policies.
• Ensures cost share commitment was fully met for financial
reporting to awarding agencies.
87
Appendix A
 Creating
& Searching for Assignment Journals
88
How to create Assignment Journals
89
90
91

Assignment Journals keep the same Fund

Assignment Journals that are not approved by the end of the month are
automatically deleted

No Assignment Journal is needed for AR Tuition and Faculty AY Salary &
Benefits
92
Assigning cost sharing to project owning dept
(one dept to another dept)

From 25100 – MAE to 25402 - ELE-Research (Project Owning Dept)
93
Assigning cost sharing to project owning dept
(in same dept hierarchy)

From 23100 - Astro to 23105 AST-Plasma Physics (Project Owning
Dept)
94
How to search Assignment Journals
95
Example

The list of assignment journals then appears at the bottom of the screen;
click on each to see details.
96
Who initiates the assignment journals?
Source Dept. to Project Owning Dept
Initiates Assignment Journal
From One Dept to Another Dept
• From Physics to Chemistry
Source Dept.
From main Dept # to subdept # in the same hierarchy
• From 24400 PNI-Princeton Neuro Inst. to 24415 PNI-RealTime Imaging
Authorized Dept. Personnel
From one subdept to another subdept in the same Dept hierarchy
• From 24407 PNI-Scully Center
to 24415 PNI-Real-Time Imaging
Authorized Dept. Personnel
SEAS Science Funds
Source Dept.
Provost Science Funds (A0003)
ORPA (Robin)
Dean For Research (DFR)
ORPA (Robin)
AR Tuition (A0000)
Not Required
Faculty AY Salary & Benefits (A0000)
Not Required
97
The end
98