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</table>
 
</table>
 
<br />
 
<br />
[[Sponsored Programs]] | [[Sponsored Programs Costing]] | [[Facilities and Administrative Cost]] | [[Institutional Base Salary]] | [[Unallowable Cost Policy]] | [[Sponsored Project Cost Share]] | [[Effort Certification]] | [[Cost Transfer]] | [[Service Center]] | [[Subrecipient Policy]] | [[On-Campus and Off-Campus Indirect Cost Rates on Federally Sponsored Projects]]
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[[Sponsored Programs]] | [[Sponsored Programs Costing]] | [[Institutional Base Salary]] | [[Sponsored Project Cost Share]] | [[Effort Certification]] | [[Cost Transfer]] | [[Service Center]] | [[Subrecipient Policy]] | [[On-Campus and Off-Campus Indirect Cost Rates on Federally Sponsored Projects]]
 
<br /><br />
 
<br /><br />
    
Policy No.: '''6104'''<br />
 
Policy No.: '''6104'''<br />
 
Effective Date: '''06/27/02'''<br />  
 
Effective Date: '''06/27/02'''<br />  
Revised Date: '''04/26/06'''<br />
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Revised Date: '''08/11/22'''<br />
Reviewed Date: '''01/17/13'''<br />
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Reviewed Date: '''08/11/22'''<br />
 
<br />
 
<br />
 
<big>'''Sponsored Project Cost Share Policy'''</big>
 
<big>'''Sponsored Project Cost Share Policy'''</big>
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*Identifying, tracking and reporting of cost sharing increases administrative duties.
 
*Identifying, tracking and reporting of cost sharing increases administrative duties.
 
*Cost sharing salary reduces the amount of salary eligible to be recovered from external sponsors.
 
*Cost sharing salary reduces the amount of salary eligible to be recovered from external sponsors.
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*Per the Office of Management and Budget’s (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards or [https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/section-200.306 Uniform Guidance 2 CFR Part 200.306] voluntary committed cost sharing is not expected and it cannot be used as a factor during the merit review of applications or proposals.  It may be considered if it is both in accordance with the Federal awarding agency regulations and specified in a notice of funding opportunity.
 
*Cost share commitments negatively impact negotiation of UNMC’s F&A rate.       
 
*Cost share commitments negatively impact negotiation of UNMC’s F&A rate.       
The principal investigator is responsible for maintaining records of all project related costs, including cost share through the use of a cost share companion account.<br />
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The principal investigator is responsible for maintaining records of all project-related costs, including cost share through the use of a cost share companion account.<br />
 
<br />     
 
<br />     
Per federal regulations (OMB Circular A-110, Subpart C. 23) cost sharing must be accounted for through university financial records. To identify, track and report cost share commitment on sponsored projects, UNMC uses three mechanisms:       
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Per federal regulations [https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/section-200.306 2 CFR § 200.306], cost sharing must be accounted for through university financial records. To identify, track and report cost share commitment on sponsored projects, UNMC uses three mechanisms:       
 
*UNMC Internal Budget:  UNMC policy requires that the amount, category (e.g., salary, equipment) and type of cost share (i.e., mandatory or voluntary committed) and its funding source (i.e., cost center) be documented on UNMC’s internal budget.
 
*UNMC Internal Budget:  UNMC policy requires that the amount, category (e.g., salary, equipment) and type of cost share (i.e., mandatory or voluntary committed) and its funding source (i.e., cost center) be documented on UNMC’s internal budget.
 
*Cost Share Companion Account: UNMC policy requires that [https://info.unmc.edu/management/finance/spaccounting/proc_for_cost_sharing__companion_accounts_ver4-1.pdf UNMC Procedures for Cost Sharing and Companion Accounts] be established to document that:         
 
*Cost Share Companion Account: UNMC policy requires that [https://info.unmc.edu/management/finance/spaccounting/proc_for_cost_sharing__companion_accounts_ver4-1.pdf UNMC Procedures for Cost Sharing and Companion Accounts] be established to document that:         
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== Criteria for Determining Allowable Cost Share Expenses ==
 
== Criteria for Determining Allowable Cost Share Expenses ==
In general, cost shared expenses must meet the same standards as expenses made using the sponsor's funds. In addition, cost-shared expenses must be:     
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In general, cost-shared expenses must meet the same standards as expenses made using the sponsor's funds. In addition, cost-shared expenses must be:     
 
*Determined allowable by sponsor policy and program guidelines
 
*Determined allowable by sponsor policy and program guidelines
*Allowable under UNMC policy, per [[Direct Cost|UNMC Policy 6100, Direct Costs]].
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*Allowable under UNMC policy, per UNMC Policy No. 6100, [[Sponsored Programs Costing]]
 
*Verifiable in the UNMC’s accounting record
 
*Verifiable in the UNMC’s accounting record
 
* Necessary and reasonable to efficiently achieve the objectives of the program
 
* Necessary and reasonable to efficiently achieve the objectives of the program
 
*Incurred during the effective period of the award
 
*Incurred during the effective period of the award
See also [[Direct Cost|UNMC Policy 6100, Direct Costs]].
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See also per UNMC Policy No. 6100, [[Sponsored Programs Costing]].
 
==Criteria for Determining Unallowable Cost Share Expenses==
 
==Criteria for Determining Unallowable Cost Share Expenses==
 
The following are examples of expenses which are not allowable as cost sharing:
 
The following are examples of expenses which are not allowable as cost sharing:
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*UNMC IBS Salary in excess of NIH salary limitation level (NIH Salary Cap)
 
*UNMC IBS Salary in excess of NIH salary limitation level (NIH Salary Cap)
   −
See [[Institutional Base Salary|UNMC Policy 6102, Institutional Base Salary Policy]].   
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See also UNMC Policy No. 6100, [[Sponsored Programs Costing]]
    
*Federal funds unless approved by sponsor
 
*Federal funds unless approved by sponsor
   −
Other unallowable expenses are detailed in [[Unallowable Cost Policy|UNMC Policy 6103, Unallowable Expenses]].
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Other unallowable expenses are detailed in UNMC Policy No. 6100, [[Sponsored Programs Costing]].
 
== Definitions ==
 
== Definitions ==
'''''Cost Sharing''''' (also called matching) refers to the specific portion of the project or program costs not funded by the sponsor.  Cost sharing occurs when a cost specifically benefits a sponsored project, but is not charged to the sponsor. Typically, cost sharing is a direct cost such as salary or equipment. If a sponsor limits F&A (indirect costs) eligible to be charged to a project, unrecovered F&A may be allowed as cost share if sponsor has approved. There are 3 types of cost sharing:           
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'''''Cost Sharing''''' (also called matching) refers to the specific portion of the project or program costs not funded by the sponsor.  Cost sharing occurs when a cost specifically benefits a sponsored project but is not charged to the sponsor. Typically, cost sharing is a direct cost such as salary or equipment. If a sponsor limits F&A (indirect costs) eligible to be charged to a project, unrecovered F&A may be allowed as cost share if sponsor has approved. There are 3 types of cost sharing:           
 
*'''''Mandatory''''': Costs required by the terms of the award or by federal statute that the University must contribute toward the project as a component of the award. The two major categories include:           
 
*'''''Mandatory''''': Costs required by the terms of the award or by federal statute that the University must contribute toward the project as a component of the award. The two major categories include:           
 
:*'''''Cash''''': Actual expenditure of funds (e.g. salaries, equipment, travel)
 
:*'''''Cash''''': Actual expenditure of funds (e.g. salaries, equipment, travel)
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*'''''Voluntary Uncommitted''''': Cost associated with a project, not funded by the sponsor, and not identified in the proposal, or in any other communication to the sponsor as a commitment of the University. Includes:       
 
*'''''Voluntary Uncommitted''''': Cost associated with a project, not funded by the sponsor, and not identified in the proposal, or in any other communication to the sponsor as a commitment of the University. Includes:       
 
:*Effort of faculty or senior researchers that is beyond the effort committed and budgeted for in a sponsored agreement.         
 
:*Effort of faculty or senior researchers that is beyond the effort committed and budgeted for in a sponsored agreement.         
'''''Effort''''': See also [[Effort Certification|UNMC Policy 6105, Effort Reporting]]. To comply with OMB Circular A-21, J.10, principal investigators must commit some effort on each individual sponsored programs whether federal or non-federal, whether paid or not paid by the sponsor. Exceptions to this requirement include training grants, dissertation support, limited purpose awards (e.g., travel grants, conference support), or salary support provided by another funding source, such as career awards.
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'''''Effort''''': See also [[Effort Certification|UNMC Policy 6105, Effort Reporting]]. To comply with UNMC policy and federal policies, principal investigators must commit some effort on each individual sponsored program whether federal or non-federal, whether paid or not paid by the sponsor. Exceptions to this requirement include training grants, dissertation support, limited purpose awards (e.g., travel grants, conference support), or salary support provided by another funding source, such as career awards.
 
==Additional Information==
 
==Additional Information==
 
*[mailto:mhrncirik@unmc.edu Senior Manager, Financial Compliance and Cost Analysis]
 
*[mailto:mhrncirik@unmc.edu Senior Manager, Financial Compliance and Cost Analysis]
 
*[http://info.unmc.edu/management/finance/fincompliance/index.html Financial Compliance and Cost Analysis]
 
*[http://info.unmc.edu/management/finance/fincompliance/index.html Financial Compliance and Cost Analysis]
*OMB Circular A-21, “Cost Principles for Higher Education”
  −
*OMB Circular A-110, “Uniform Administrative Requirements for Grant and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations"
   
*[https://info.unmc.edu/management/finance/spaccounting/proc_for_cost_sharing__companion_accounts_ver4-1.pdf UNMC Procedures for Cost Sharing and Companion Accounts]
 
*[https://info.unmc.edu/management/finance/spaccounting/proc_for_cost_sharing__companion_accounts_ver4-1.pdf UNMC Procedures for Cost Sharing and Companion Accounts]
 
*[http://info.unmc.edu/media/spaccounting/inkind_contribution_form.pdf In-Kind (Third Party) Contribution Record Form] <br />
 
*[http://info.unmc.edu/media/spaccounting/inkind_contribution_form.pdf In-Kind (Third Party) Contribution Record Form] <br />
 
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*Office of Management and Budget’s (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards or [https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/section-200.306 Uniform Guidance 2 CFR Part 200.306]
    
This page maintained by [mailto:dpanowic@unmc.edu dkp].
 
This page maintained by [mailto:dpanowic@unmc.edu dkp].

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