The University Corporation
Research, Investments and Commercial ServicesCalifornia State University, Northridge
The University Corporation
Cost Sharing Procedure
Sponsored Programs
Northridge, August 19 2014
Table of Contents
1. Proposal Submission
2. Award of the Grant
3. Changes during the Course of the Grant
4. Recording of Release Time as Cost Share
5. Recording of College Operating Expenditures as Cost Share
6. Recording of Third Party In-Kind Contributions
7. Recording of Third Party Cash Contributions
8. Monitoring and Closeout of the Cost Share Project
9. Notification
10. Implementation Date
Attachments:
Cost Share Budget
Faculty Cost Share Effort
Email to Dean requesting Faculty Cost Share Effort
1. Proposal Submission
The Principal Investigator prepares the documentation required by the granting agency, including:
• cost sharing budget
• cost-sharing commitment from the colleges • cost-sharing commitment from third-parties and submits it to the Dean (or designee).
The Dean (or designee) approves the cost sharing as part of the proposal, and commits the college to provide the necessary cost sharing, if the granting agency will award the project. The Dean (or designee) then routes the proposal to ORSP.
ORSP reviews the documentation and finalizes the proposal. ORSP then routes the proposal within the university.
ORSP ensures that all approvals have been obtained and submits the proposal to the granting agency.
2. Award of the Grant
The Granting Agency awards the grant to TUC/CSUN and sends the award documents to ORSP.
ORSP reviews and accepts the award and forwards the award documents to TUC.
TUC-SP prepares a ‘Cost Share Budget’ form, based on the cost share information in the award document. TUC then forwards the form to the Principal Investigator
The Principal Investigator verifies and signs the ‘Cost Share Budget’ form.
The Dean (or designee) verifies the college’s cost share commitment and signs the ‘Cost Share Budget’ form.
TUC enters the information from the ‘Cost Share Budget’ form into the ‘Cost Share Monitoring’ spreadsheet and uses it as basis for its monitoring activities. It forwards a copy of the ‘Cost Share Budget’ form to the CSUN Office of Financial Services and files the original in the ‘Cost Share’ file for the respective project.
CSUN Office of Financial Services sets up a cost-share project in the CSUN accounting system to capture the CSUN based
expenses and prevent them from being used again for a different cost share project
3. Changes during the Course of the Grant
The Principal Investigator reports any changes to the project that impact cost sharing to TUC-Sponsored Programs. TUC-Sponsored Programs modifies the “Cost Share Budget’ form for the project and process it according to the above procedure.
4. Recording of Release Time as Cost Share
Within 60 days after the end of a semester:
TUC-Sponsored sends an email with an attached ‘Faculty Cost Share Effort’ form to the Dean (or designee) of the colleges with cost share projects and asks them to report release time of faculty members used for cost sharing in sponsored programs. TUC copies the affected Principal Investigators on the email.
Within 90 days after the end of the semester:
The College Dean (or designee) completes the ‘Faculty Cost Share Effort’ form, reporting all release time of faculty members used for cost sharing in sponsored programs. With the signature the Dean (or designee) certifies that the release time:
• is cost sharing paid by CSUN for the above listed project(s) • has not been reimbursed by any sponsored program • has not been used as cost sharing in any other project. The Dean (or designee) signs the form, attaches copies of supporting documentation (PEAS, etc.) and sends it to TUC-SP.
The Dean (or designee) maintains adequate records of the release time for potential review by the auditors
TUC-Sponsored Programs verifies that the release time is allowable cost sharing based on:
• The cost share expenditures are within the project period • The cost share expenditures are budgeted
• All required signatures are included
TUC-SP then enters the verified release time in the ‘Cost Share Monitoring’ spreadsheet.
If applicable, TUC calculates and records any forgone Indirect Cost that can be used as cost sharing
TUC-SP files the supporting documentation in the ‘Cost Share File On an annual basis, TUC-SP reports the balances of the cost share expenses to the CSUN Office of Financial Services
The CSUN Office of Financial Services books the balances of the cost share expenses in the cost share projects set up in the CSUN Accounting system, thereby preventing the funds to be used for other cost share projects
5. Recording of College Operating Expenditures as Cost Share
As cost share expenditures occur, the Principal Investigator collects, stamps and signs copies of the supporting
documentation, verifying that college expenditures were in support of the particular project and forwards them to the Dean (or designee).
The College Dean (or designee) verifies that:
• The document represents a true copy of the original documentation, which is kept in the college or at CSUN • The expenditures are made by the college as cost sharing in
support of the particular project
• The expenditures have not been used as cost sharing for any other project
by signing on the stamp on the supporting documentation. The document is then forwarded to TUC
TUC-Sponsored Programs verifies that the expenditures are allowable as cost sharing based on:
• The cost share expenditures are within the project period • The cost share expenditures are budgeted and/or • The cost share expenditures meet the same criteria for
allowability than regular project expenses • All required signatures are included
TUC-SP then enters the verified cost share expenses in the ‘Cost Share Monitoring’ spreadsheet.
If applicable, TUC calculates and records any forgone Indirect Cost that can be used as cost sharing
TUC-SP files the supporting documentation in the ‘Cost Share File On an annual basis, TUC-SP reports the balances of the cost share expenses to the CSUN Office of Financial Services
The CSUN Office of Financial Services books the balances of the cost share expenses in the cost share projects set up in the CSUN Accounting system, thereby preventing the funds to be used for other cost share projects
6. Recording of Third Party In-Kind Contributions
The outside organization provides documentation substantiating their effort in support of the project to the Principal Investigator.
The Principal Investigator stamps and signs the supporting documentation from the Third Party thereby verifying that to the best of his knowledge, expenditures were in support of the particular project and forwards them to TUC-SP. It is the
responsibility of the PI to ensure that the in-kind contributions are appropriately valuated.
TUC-Sponsored Programs verifies that the expenditures are allowable as cost sharing based on:
• The contributions are appropriately valuated • The cost share expenditures are within the project
period
• The cost share expenditures are budgeted and/or • The cost share expenditures meet the same criteria for
allowability than regular project expenses • All required signatures are included
TUC-SP then enters the verified Third Party In-Kind Contributions in the ‘Cost Share Monitoring’ spreadsheet.
TUC-SP files the supporting documentation in the ‘Cost Share File
PI
7. Recording of Third Party Cash Contributions
The outside organization submits a payment to TUC as part of its cost sharing commitment.
TUC receives and processes the check
TUC-SP then enters the payment in the ‘Cost Share Monitoring’ spreadsheet.
TUC-SP books the payment as negative expenses (Account Program Cost) to the main sponsored program, thereby reducing expenditures and increasing funds available in the project. TUC-SP files the supporting documentation in the ‘Cost Share File TUC-SP notifies the Principal Investigator of the received cash contribution.
TUC-SP
Third Party
8. Monitoring and Closeout of the Cost Share Project
During the course of the cost share project, TUC –SP continuously monitors the accumulated cost share expenses in the ‘Cost Share Monitoring’ spreadsheet.
For most projects, cost sharing does not have to be fully
recognized until the end of the project. However, if there is too big of a discrepancy between the progress of the project and the accumulated cost sharing, TUC-SP will contact and confer with the Principal Investigator.
As requested by the Principal Investigator, TUC-SP provides updates and reports on the status of the cost sharing.
The Principal Investigator ensures that the cost share commitment is met.
On request, the Principal Investigator will provide interim and the final cost share reports to the granting agency.
9. Notification
Deans
Deans of the Colleges were notified and agreed to the new procedure during a Provost Council’s Meeting on Tuesday August 19, 2014.
Managers of Academic Resources (MAR’s)
Managers of Academic Resources (MAR’s) of the Colleges were notified of the new procedure during a Provost Council’s meeting on Tuesday August 19, 2014.
Principal Investigators
Principal Investigators will be notified of the new procedure with an email sent in August 2014 by the TUC-Sponsored Programs Dept.
The new procedure will be posted on the TUC-Sponsored Programs website in August 2014.
TUC will work with the Office of Research and Sponsored Programs and Faculty Affairs to conduct seminars with PI’s and MAR’s regarding the implementation of the new
procedure beginning September 2014.
10. Implementation Date
Attachment
Design of the Stamp for the Confirmation of College Operating Expenditures as
Cost Share
Cost Share Confirmation
TUC/S4000/24200/ 4Share________________________________ I hereby certify that to the best of my knowledge: - The document represents a true copy of the original
documentation, which is kept in the college or at CSUN
- The expenditures have been made by the college as cost
sharing in support of the above project.
- The expenditures have not been used as cost sharing for any other project
Dean (or designee):
__________________ ________________ ______________
The University Corporation
Research, Investments and Commercial Services California State University, Northridge
Georg Jahn
Director, Sponsored Programs 18111 Nordhoff Street Northridge, CA 91330-8309