Non-FEC cost share is reported on a "Non-FEC cost sharing contribution report" and sent into Grant and Contract Accounting (GCA) via GrantTracker. Learn more about the non-FEC cost share contribution reporting process.
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If allowed by the sponsor, Facilities & Adminsitrative (F&A) costs should be included in any commitment of cost share. There may be two components of F&A representing cost share.
- Imputed F&A calculated on the direct costs claimed as cost share.
- Imputed F&A calculated on the direct charged costs charged to the sponsored award (waived/unrecovered F&A).
Facilities & Administrative costs on the direct costs claimed as cost share are calculated at the negotiated rate and Modified Total Direct Costs (MTDC) base applicable to the award prior to any F&A waivers or reductions. This rate may be different from the actual rate being applied to direct charges on the awarded (benefitting) budget. It may also be different from the F&A rate being applied to the contributing budgets (if any).
F&A claimed as cost share represents foregone recovery of institutional costs incurred to support the research enterprise. These costs are not represented as an individual expense item on either the benefiting budget or the contributing budget and therefore does not place a cost burden on the department.
- The fact that a sponsor limits or prohibits F&A charges as a reimbursable cost on the sponsored agreement does not necessarily mean they limit or prohibit F&A as cost share.
- If the sponsor does specifically limit or prohibit F&A as cost share, place a note on the cost share addendum and use the rate specified by the sponsor.
Unless F&A for use as cost share is specifically limited or prohibited by the sponsor, use the negotiated rate applicable to the benefitting budget (the budget with the cost share commitment, not the contributing budgets) on any:
- Cost Share Addendums
- Cost Share Calculators
- Cost Share Contribution Reports
After a budget is set up, you may find the F&A rate being applied to cost share contributions in the Budget Profile of MyFD. It is called the "Cost Share I/C Rate".
Waived / Unrecovered F&A cost share is the difference in the actual F&A recovered from the sponsor and the F&A that would have been recovered had the sponsor reimbursed F&A at the applicable negotiated rate and base.
Check the sponsor program announcement for any cost sharing requirement. In the past, many federal agencies required cost sharing for their grant programs. In recent years, this requirement has been removed as a general rule by most agencies. NSF requires cost sharing of 1% in the aggregate on all NSF research projects to the University. While most other federal agencies don't require cost sharing as a general rule on grant programs, occasionally cost sharing is required for specific programs.
For NSF proposals, faculty salaries, if available from non-federal sources, should be pledged for cost sharing. If none is available (where faculty are fully paid from federal sources) note and explain on the GC-1 form and proceed without a cost sharing pledge.
Look up the budget or faculty member in the eFECS Cost Share Summary application.
Cost share is coded in the system as M (Mandatory), R (Committed) and C (Salary Cap) cost sharing.
At the bottom of the Cost Share Summary application there is a column showing the total pledged dollar amount and another showing the actual total cost share dollars. If the actual dollars equal the pledged dollars, cost share requirements that have been set up in the application are met for the current budget period. These figures include salary and benefits, as well as non-salary-related costs and corresponding Facilities & Administrative (F&A) costs.
Review the award documentation in conjunction with the Cost Share Summary application to determine if the pledged cost share requirement has been met.
No. This is called "voluntary uncommitted effort" (formerly called "other voluntary cost sharing") and is captured on FEC line 7, "All Other Activities."
Unrecovered Facilities & Administrative (F&A) costs can be used for cost sharing when prior sponsor approval has been received.
No, these costs will not be allowable unless sponsor approval is obtained.
Charges posted to a non-grant University budget where the benefit is to a grant. Examples include salaries, benefits, equipment, supplies and Facilities & Administrative (F&A) costs associated with these costs.
Third-party contributions refer to an organization outside of the University that is participating in the costs of a project. The most common instance is when the University receives a grant with cost share requirements and subcontracts a portion of the project to another university that is also required to make cost share contributions.
This is essentially the same thing as cost sharing. The term is often used when the costs borne by the UW and by the sponsor are the same dollar amount. This is also known as dollar for dollar cost sharing.
A letter signed by a representative from the organization and/or on the organization's letterhead which includes detailed information (i.e. name, number of hours worked, hourly rate of pay, dates). The letter must be signed by an authorized representative of the organization and his/her title must be included.
If the scope of work is reduced and the individual does not work on the project, then there is NO cost sharing. However, if the individual still works on that project as proposed, and is funded with other University funds, then it IS cost sharing.
No, only costs paid by the department or college can be used for cost sharing. University facility costs are charged to sponsors through the Facilities & Administrative (F&A) cost rate. Instead of characterizing the use of facilities as cost sharing, the proposal budget justification may state that the facilities are "available for the performance of the sponsored agreement at no direct cost to the project."
The original percent effort was awarded by NIH as a percent of the cap. The actual percent effort reflects the salary on the grant as a percent of the actual salary. If the cap is $100,000 and the faculty member has offered 10% effort, that percentage effort will be reduced if his/her actual salary is $130,000. For instance:
|Proposed:||$10,000 / $100,000 = 10%|
|Actual:||$10,000 / $130,000 = 7.7%|
|Cost Share Owed:||2.3%|
The "Last Tagged By" column in the Non-FEC Cost Share application auto populates with the UWNetID of the person taking action on a transaction in the Non-FEC Cost Share application (e.g. tagging for cost share, editing a previously tagged transaction etc.).
This UW NetID links to an audit trail which records and displays actions taken for that transaction in the Non-FEC Cost Share application.
Information included in the audit trail:
- Date tagged (or edited)
- UW NetID and Name of person performing edit
- Action taken
- Benefitting budget number
- Cost Share amount
- Previously (tagged) cost shared amount (if any)
- Batch Label applied by that person
Sample Audit trail:
This example would be the first action taken on this transaction so the "Previous Cost Share Amount" and the "Previous Label" are empty.
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Cost Share documented on invoices and reports to sponsors is comes directly from the "Actual Total" displayed in the Cost Share Summary application. FEC cost share actual contributions are ONLY updated when an FEC is electronically certified within the Effort Report application, and is therefore only recorded four times a year (twice each for the Calendarand Academic reporting cycles).
Since FECs are only generated a few times a year, the FEC cycle often does not match up top sponsor deadlines for reports and invoices. Interim Cost Share reports need to be completed when there is a gap between when the FEC reports are released to faculty for certification and when actual FEC cost share contributions need to be reported to the sponsor on an invoice or financial report.
Interim Cost Share reports provide certified documentation that the cost share was performed so Grant and Contract Accounting (GCA) can submit invoices and reports to sponsors prior to when an FEC is certified. These reports must go to Management Accounting and Analysis (MAA) before GCA can use them.
Note: The cost share that is later electronically certified on an FEC should match the cost share that was certified on the Interim Cost Share Report.
- Download the appropriate Interim Cost Share Report
- Complete and have the faculty member certify and date the report.
- Send the completed report to MAA via campus mail, Box 354988.
- MAA requests these be submitted to them at least two weeks before GCA needs them.
- MAA prepares a spreadsheet to calculate the dollar value and % of the effort that was performed.
- This spreadsheet is attached to a GrantTracker message by MAA for GCA to use on the Invoice or Report submitted to the sponsor.
The cost share documented on an interim cost share report is ONLY used to complete an invoice or report to the sponsor and is not entered into the Cost Share Summary. The Cost Share Summary isupdated when an FEC is electronically certified by the faculty member. In addition, a budget normally cannot close until the final FEC documenting the cost shared effort during a budget period has been certified electronically.