果冻传媒麻豆社

A. Purpose. Identifying university policies on offering, providing, and reporting on cost sharing.

B. Scope. This policy covers all proposals where cost share towards project expenses is being offered by the university, as well as any sponsored project awards with cost share completion and reporting requirements.

C. Definitions

C-1. Cost Share. When a sponsored project includes University and/or third parties contributing a portion of the project costs, such contributions are known as “cost share” or “match.” The requirement for cost sharing or matching funds is an indication that funding beyond that provided by the sponsor is necessary to be able to fulfill the objectives of the project. Once included in a proposal and confirmed in its corresponding award document, cost share becomes a binding obligation of the University and must be provided towards the fulfillment of the project. There are three types of cost share:

a. Mandatory Cost Share. That portion of the University contribution to a sponsored project which is required by the terms of the project, typically noted in the Request for Proposal (RFP) or Funding Opportunity Announcement (FOA) or similar document. Any mandatory cost share must be included in the proposal in order for the proposal to receive consideration by the sponsor.

b. Voluntary Committed Cost Share. Resources that are committed and budgeted for in a sponsored agreement, but that would not be required by the sponsor in order for a proposal to be considered. Although not required by the sponsor, this cost share is a binding commitment and is tracked by the University.

c. Voluntary Uncommitted Cost Share. The voluntary contribution of institutional resources, including faculty effort, that is over and above the mandatory or voluntary committed cost share. Such cost sharing is not required by the sponsor as a condition of the award and is not quantified in the project budget or other proposal application forms but is expended by the University. An example of voluntary uncommitted cost share is “The 果冻传媒麻豆社 project director will have direct oversight on the project.” This is listed in the proposal, but since there is no quantified amount listed, it is not tracked by the University.

D. Policy. It is the position of the Office for Research and Economic Development (ORED) that when cost sharing is required by the agency, only the minimum cost share necessary to satisfy the requirement will be offered to the sponsoring agency. Requests to offer more than the minimum cost share required by a sponsor must be authorized by the unit administrator, college dean and the VP for Research and Economic Development or delegate. Voluntary committed cost share is generally prohibited. Only in rare circumstances will voluntary committed cost share be authorized.

Note that federal funding sources and other sponsored projects (Fund Type 22) generally may not be used for cost sharing or matching purposes. This includes all Smith-Lever, Hatch, or other federal funds appropriated to the University. The Office of Sponsored Programs (OSP) will provide notification of any required cost sharing at the start of a project and with any subsequent funding authorizations.

E. Procedure.

E-1. Allowable/Unallowable Expenses. If cost share has been approved on a project, the following guidelines apply to what are allowable and unallowable expenses for cost share purposes. Note that in order to be provided as cost share, any such expenses must be incurred during the project period.

a) Items Unallowable as Direct Costs. An expense must be allowable as a direct cost to the project if it is to be used as cost share. One common exception is when the agency stipulates that indirect costs are unallowable but that a portion or all of the unrecovered indirect costs may be used as cost share. Unrecovered indirect costs are the indirect costs that are not chargeable to an award due to sponsor limitations on the indirect rate.

b) Equipment and Office Space. Existing equipment and office space on any Universityowned or -leased property is part of the University's indirect cost rate calculation, and may not be used as cost share.

PIs should be aware that when preparing proposals for sponsored agreements they cannot commit the use of University-owned or government-owned equipment as cost share. They can, however, characterize the equipment as “available for the performance of the project at no direct cost to the project.”

Proposals which include the acquisition of special-purpose equipment as a direct cost may include an offer of University funds to pay for all or part of the cost of such equipment. These proposals may be for equipment or instrumentation grants, where the purpose of the grant is to buy equipment and the University is required to share the cost with the sponsor, or research-oriented sponsored projects where the purpose of equipment required for the research is an allowable expense included in the award. Note that the purchase and acquisition must occur during the period of performance. The portion of the purchase price paid by the University must be charged directly to a cost sharing index in support of the award.

c) Waiver of Indirect Costs on Cost Shared Items. The indirect costs associated with other cost-shared items may be used as matching funds if indirect costs are allowed by the granting agency.

d) Employee Salaries. If an employee’s salary has been committed as cost share on a project, their salaries must be charged to the cost share index for the project and they are required to complete Effort Reports to verify the actual effort working on the project. See APM 45.09.

e) Third-Party Cost Share Allowances. At the proposal stage an itemized letter of commitment signed by an authorized organizational representative is required if any portion of the cost share is being funded by a third party (or parties). Afterthefact documentation will be required from each third party if the project is awarded. Such documentation must certify that the cost share in the letter of commitment was provided to support the project and that none of the cost share was paid out of federal funds. This documentation must be signed by someone at the appropriate level of authority in the third-party organization.

E-2. Reports. The Argos Cost Share Report (Finance. Production. Departmental Financial Reporting. Sponsored Programs Reports. Cost Share Report) is the official cost share report location.

E-3. Unit Responsibilities. The PI and unit should regularly review the cost-share indexes to make sure they are meeting their cost share obligation in a timely manner.

F. Contact Information. Further questions regarding cost sharing should be addressed to the Office of Sponsored Programs, 208-885-6651 or osp@uidaho.edu. FAQs on cost sharing and other sponsored programs can also be found on the OSP website.

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