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*Resources committed as cost share for other projects | *Resources committed as cost share for other projects | ||
*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) on NIH projects | ||
See also UNMC Policy No. 6102, [[Institutional Base Salary]]. | See also UNMC Policy No. 6102, [[Institutional Base Salary]]. | ||
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Other unallowable expenses are detailed in UNMC Policy No. 6100, [[Sponsored Programs Costing]]. | 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: | '''''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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==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] | ||
*[ | *[https://info.unmc.edu/management/finance/fincompliance/index.html Financial Compliance and Cost Analysis] | ||
*[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] | ||
*[ | *[https://info.unmc.edu/management/finance/spaccounting/inkind_contribution_form.pdf In-Kind (Third Party) Contribution Record Form] <br /> | ||
*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] | *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] | ||
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