DGA Community Meeting
June 12, 2012
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DGA Community Meeting: Agenda
June 12, 2012
Agenda Item
Welcome and Introductions
Discussion Leader
Moira Kiltie
Glen Bennett
Cost Share: An Introduction
Marisa Zuskar
Post-Award General Updates
Marisa Zuskar
Pre-Award General Updates
Analinda Camacho
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Welcome and Introductions
3
EPCS: Submitting and
Administering Units
4
Cost Share: An Introductory
Training
5
Cost Share Overview
6
Cost Share Overview
The Basics: What is Cost Share?

Costs of sponsored projects that are not directly funded
by the awarding agency
•
•

Direct Costs: Salaries, supplies, tuition, etc.
Indirect Costs: Full IDC, partial (45% - sponsor paid IDC)
To be allowable as cost share, expenditures must meet
the same criteria as allowable project costs
•
•
•
Must be necessary and reasonable
Must specifically benefit the sponsored project being cost
shared
Outlined in the award notice/terms and conditions
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Cost Share Overview
The Basics: Mandatory vs. Voluntary

Mandatory Cost Sharing
•

Required by sponsor as a condition of receiving the award
Voluntary Cost Sharing
•
Not formally required by sponsor but proposed by the
University
Both mandatory and voluntary cost share must be internally
tracked and accounted for in the department and in SPS!
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Cost Share Overview
The Basics: Committed vs. Uncommitted

Committed Cost Sharing
•
•

Cost share documented and quantified in the proposal, either
in the budget or in the narrative
May be listed in the Award Notice, but this is no required to
be considered commitment
Uncommitted Cost Sharing
•
Additional contributions or costs devoted to the project to get
the work done that was not communicated or promised to the
sponsor

Uncommitted Labor Cost Share: Occurs when time and effort
exceeds grant payroll or committed labor cost share

Non-Payroll Cost Share: Costs incurred to benefit the project
but are not charged to the project Index
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Cost Share Overview
The Basics: Other Types of Cost Share

Match
•

The value of the cost share to be contributed is determined
based on a percentage (100% or 10%, etc.) of the sponsored
project
Third-Party Contribution (Non-UO Documented)
•
•
Costs that are borne by an external organization or individual
and NOT documented in the UO financial system
Examples:

Volunteered student time to support the project

Donated meeting space at a hotel
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Cost Share Overview
The Basics: Institutional Commitment and Cost Share


Institutional commitment is NOT cost share
The UO is invested in the efforts of our PIs and
contributes financially to research through space, labs,
fostering connections, etc.
•
•
“Departmental staff will be available to provide support to the
researchers conducting this project”
“The UO has several labs that will be utilized for the
proposed research”
While institutional commitment involves language about how the
UO supports specific and general research, it is NOT the same as
cost share, which generally involves support in the form of
specific dollar amounts.
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Pre-Award
Cost Sharing Requirements
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Pre-Award Cost Share Considerations

Specific steps to keep in mind when developing a
proposal that includes cost share:
•
•
When Cost Share is Mandatory, provide documentation from
the sponsor citing the cost share requirements
(weblink/letter/etc.) to your Pre-Award SPA.
For other types of cost share (voluntary cost share, F&A cost
share, etc.), contact your Pre-Award SPA directly
Keep in mind that an institutional commitment statement
highlights broader benefits to the project, but does not require
tracking and monitoring at the post-award stage.
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Cost Share & UO Business Process
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Cost Share & UO Business Process
Proposal Entry and Cost Share Approval


During the proposal stage, mandatory cost share is
verified by the Pre-Award SPAs
Committed cost share is entered in EPCS:
•
•
•

Include details about the costs to be shared
•
•

Budget Tab
Cost Share Sub Tab
Proposed Amount Column
Award/Budget Year (1, 2, 3…)
Cost Share Type (Personnel, fringe, other, etc.)
In the original EPCS record, include the cost share
detail for the entire award period
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Cost Share & UO Business Process
Award Set-Up


During Award Set-Up in SPS, all awards with cost
share are carefully reviewed by Post-Award SPAs to
ensure that cost share commitments are accurately
documented
How does an award reduction impact the cost share
commitment?
•
•

If the total award budget has been reduced, the final cost
share commitments are generally reduced by an equivalent
percentage of the total award reduction
The Post-Award SPAs will follow-up with the DGA/PI
accordingly to review the potential for reduced commitments
Sponsor follow-up may be required to determine final
commitments
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Cost Share & UO Business Process
Award Set-Up

Final cost share commitments are “finalized” in the
Final Amt column in EPCS
•
•

Only one budget period is finalized at a time
Finalizing the cost share commitments is an annual process
Cost share commitments are finalized for each budget
period of the award in the first E-PCS record for the
award segment

If the first record has been revised, all cost share will be
stored in the most final version of the first record
Commitments are finalized as the award progresses to allow for
a realistic tracking of actual cost share against commitments.
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Cost Share & UO Business Process
Spending and Sharing Costs

Cost shared expenses must be accurately tracked
from the very start of the award:
•

Start the process early! Identify the cost share charges and
set-up the paper work appropriately – PRFs, POs, etc.
Cost share is documented in Banner by the Activity
Code in the FOAPAL
•
•
The Cost Share Activity Code of the FOAPA should be the
UO grant number for all transactions being cost shared
The Cost Share Program Code should be the same Program
Code as the project being cost shared
•
15001 - Research
•
2CSRV – Other Sponsored Activities
•
01101 - Instruction
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Cost Share & UO Business Process
Spending and Sharing Costs


Third Party Cost Share Contributions – costs borne by
other individuals or entities – cannot be tracked in
Banner because they are not “real UO costs”
Complete a Third Party Cost Share form to document
third party costs
•

https://orsa.uoregon.edu/web/forms/Form_3_Third_Party_Co
st_Share_Cert.pdf
Effort cannot be met or documented through an
individual 3rd Party Form
Updates coming soon to the third party cost share
documentation process!
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Cost Share & UO Business Process
Spending and Sharing Costs


In addition, Cost Shared Indirect Costs (unrecovered
IDC or IDC on Cost Share direct expenditures) do not
represent “real charges” on the UO books
These costs must be manually documented and
tracked in the E-PCS record on an ongoing basis
•
Manually documented Cost Share is updated at least
annually, if not more frequently, by the Post-Award SPAs
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Cost Share & UO Business Process
Monitoring Cost Share


The E-PCS Cost Share Summary Report includes all
cost share charges that have been tracked in Banner
as well as manually documented to date
The report pulls information from three main places:
•
HRIS Data Warehouse

•
FIS Data Warehouse

•
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Cost shared personnel and fringe benefit costs
Cost shared direct costs (e.g. supplies, hosting, and non-payroll
direct costs posting in Banner)
ORSA Cost Share Database

Documented cost share amounts updated by the Post-Award
SPAs

Primarily 3rd party Cost Share, and F&A (IDC) Cost Share
Cost Share & UO Business Process
Monitoring Cost Share

To run the EPCS Cost Share Report:






Log on to E-PCS
Select “Reports” from the main menu
Select “Prior Data Costshare Summary” from the left hand menu
Enter the UO Grant Number in the first field
Leave the “Costshare Pay Thru” field blank to run the report
through the most recent period
Select “Submit”
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Cost Share & UO Business Process
Monitoring Cost Share

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Run this report on at least a quarterly basis to ensure
that all committed cost share is being met and
documented
Cost Share Questions?
Other Areas for Training Focus?
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Post-Award General Updates
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Pre-Award General Updates
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Questions?
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