1. Sponsored Programs at Penn
Rules governing the conduct of sponsored projects UG: Other considerations

2. Cost Sharing
Contributions, including cash & third party in kind, shall be accepted as part of recipient's cost sharing or matching when such contributions meet all the following criteria
Are verifiable from the recipient's record
Are necessary and reasonable for proper and efficient accomplishment of project or program objectives
Are allowable under the applicable cost principles
Conform to other provisions of the Uniform Guidance

3. Additional Cost Sharing Requirements
Are not paid by the federal government under another award, unless specifically authorized by federal statute to be used for cost sharing or matching
Foregone F&A reimbursements are not allowable as cost sharing unless specifically approved by the agency, except for awards under Federal terms and conditions.

4. Program Income
Program income refers to funds earned in the conduct of the sponsored project. Some examples include registration fees for a conference that is held as part of the project or sales of materials developed as part of the project.

5. Program Income
Program income earned during the project period is treated in one of three ways (review specific funding agency guidelines):
Additive: the income is added to the project budget to be used to further project or program objectives (applicable under FDP)
Cost Share: the income may be used to fund the non-federal share of the project budget
Deductive: the income is deducted from the total project budget in determining the net allowable costs

6. Federal Demonstration Partnership (FDP)
The Federal Demonstration Partnership is a cooperative initiative among federal agencies and institutional recipients of federal funds. The purpose of the FDP is to identify opportunities to reduce administrative burdens associated with grants and contracts and to pilot initiatives to streamline administrative processes.

7. Federal Demonstration Partnership
FDP membership and projects provide:
Expanded authorities to approve some actions that otherwise require agency prior approval. These will be called out in the notice of award.
Allow for standardized contracts for ancillary agreements between FDP member institutions
Subcontracts
Data use agreements

8. Federal-wide Terms and Conditions
Include standard basic provisions
Generally allow for FDP member institutions:
Rebudgeting between direct cost categories and between direct and indirect costs (within threshold limitations)
Carry-forward of unexpended balances to subsequent non-competitive funding periods
Pre-Award costs for up to 90 days prior to the effective date of the award
1 time no cost extension of award period for up to 12 months
Each agency has supplemental terms and conditions

9. Research terms and Conditions Order of Precedence
When there is a question about whether a federal rule applies to an award, the following order of precedence should be used:
Award-specific terms and conditions
Federal Agency’s program-specific terms and conditions
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200)