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[[Sponsored Programs]] | [[Direct Cost]] | [[Facilities & Administrative Cost]] | [[Institutional Base Salary]] | [[Unallowable Cost Policy]] | [[Sponsored Project Cost Share]] | [[Effort Certification]] | [[Cost Transfer]] | [[Service Center]] | [[Subrecipient Policy]] | [[Sponsored Programs]] | [[Direct Cost]] | [[Facilities & Administrative Cost]] | [[Institutional Base Salary]] | [[Unallowable Cost Policy]] | [[Sponsored Project Cost Share]] | [[Effort Certification]] | [[Cost Transfer]] | [[Service Center]] | [[Subrecipient Policy]] | ||
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Policy No.: '''6104'''<br /> | Policy No.: '''6104'''<br /> | ||
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Per federal regulations ([http://www.whitehouse.gov/omb/circulars/a110/a110.html 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: | Per federal regulations ([http://www.whitehouse.gov/omb/circulars/a110/a110.html 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: | ||
*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 [ | *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 commitments to the sponsored project were met | :*cost share commitments to the sponsored project were met | ||
:*funds used to meet matching requirements were used only once | :*funds used to meet matching requirements were used only once | ||
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* 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]]. | See also [[Direct Cost|UNMC Policy 6100, Direct Costs]]. | ||
==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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*Expenses recovered through the Facilities and Administrative Costs (F&A) paid by the sponsor | *Expenses recovered through the Facilities and Administrative Costs (F&A) paid by the sponsor | ||
*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]]. | See [[Institutional Base Salary|UNMC Policy 6102, Institutional Base Salary Policy]]. | ||
*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]]. | Other unallowable expenses are detailed in [[Unallowable Cost Policy|UNMC Policy 6103, Unallowable Expenses]]. | ||
== Definitions == | == Definitions == | ||
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'''''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. | '''''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. | ||
==Additional Information== | ==Additional Information== | ||
[http://www.whitehouse.gov/omb/circulars/a021/a21_2004.html OMB Circular A-21], “Cost Principles for Higher Education” | *Any questions about this policy should be referred to [http://info.unmc.edu/dept/fincompliance/ Financial Compliance and Cost Analysis].< | ||
*[http://www.whitehouse.gov/omb/circulars/a021/a21_2004.html OMB Circular A-21], “Cost Principles for Higher Education” | |||
[http://www.whitehouse.gov/omb/circulars/a110/a110.html OMB Circular A-110], “Uniform Administrative Requirements for Grant and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations" | *[http://www.whitehouse.gov/omb/circulars/a110/a110.html 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] | |||
UNMC Procedures for [http://info.unmc.edu/ | *[http://info.unmc.edu/media/spaccounting/inkind_contribution_form.pdf In-Kind (Third Party) Contribution Record Form] <br /> | ||
This page maintained by [mailto:dpanowic@unmc.edu dkp]. | This page maintained by [mailto:dpanowic@unmc.edu dkp]. | ||