DGA Community Meeting

June 12, 2012

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DGA Community Meeting: AgendaJune 12, 2012

Agenda Item Discussion Leader

Welcome and Introductions 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

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EPCS: Submitting and Administering Units

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Cost Share: An Introductory Training

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Cost Share Overview

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Cost Share OverviewThe 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 OverviewThe 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 OverviewThe 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 OverviewThe 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 OverviewThe 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

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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.

Cost Share & UO Business Process

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Cost Share & UO Business ProcessProposal 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:• Budget Tab

• Cost Share Sub Tab

• Proposed Amount Column

Include details about the costs to be shared• 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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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

Cost Share & UO Business ProcessAward Set-Up

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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

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Cost Share & UO Business ProcessAward Set-Up

Commitments are finalized as the award progresses to allow for a realistic tracking of actual cost share against commitments.

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

Cost Share & UO Business ProcessSpending and Sharing Costs

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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

Cost Share & UO Business ProcessSpending and Sharing Costs

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Updates coming soon to the third party cost share documentation process!

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

Cost Share & UO Business ProcessSpending and Sharing Costs

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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

Cost shared personnel and fringe benefit costs

• FIS Data Warehouse 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 ProcessMonitoring 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”

Cost Share & UO Business ProcessMonitoring 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 & UO Business ProcessMonitoring Cost Share

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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