1. DGA Community Meeting June 12, 2012 1

2. DGA Community Meeting: Agenda June 12, 2012 Agenda ItemDiscussion Leader Welcome and IntroductionsMoira Kiltie Glen Bennett Cost Share: An IntroductionMarisa Zuskar Post-Award General UpdatesMarisa Zuskar Pre-Award General UpdatesAnalinda Camacho 2

3. Welcome and Introductions 3

4. EPCS: Submitting and Administering Units 4

5. Cost Share: An Introductory Training 5

6. Cost Share Overview 6

7. The Basics: What is Cost Share?  Costs of sponsored projects that are not directly funded by the awarding agency Direct Costs: Salaries, supplies, tuition, etc. Indirect Costs: Full IDC, partial (45% - sponsor paid IDC)  To be allowable as cost share, expenditures must meet the same criteria as allowable project costs Must be necessary and reasonable Must specifically benefit the sponsored project being cost shared Outlined in the award notice/terms and conditions 7

8. Cost Share Overview The Basics: Mandatory vs. Voluntary  Mandatory Cost Sharing Required by sponsor as a condition of receiving the award  Voluntary Cost Sharing Not formally required by sponsor but proposed by the University Both mandatory and voluntary cost share must be internally tracked and accounted for in the department and in SPS! 8

9. Cost Share Overview The Basics: Committed vs. Uncommitted  Committed Cost Sharing Cost share documented and quantified in the proposal, either in the budget or in the narrative May be listed in the Award Notice, but this is no required to be considered commitment  Uncommitted Cost Sharing Additional contributions or costs devoted to the project to get the work done that was not communicated or promised to the sponsor  Uncommitted Labor Cost Share: Occurs when time and effort exceeds grant payroll or committed labor cost share  Non-Payroll Cost Share: Costs incurred to benefit the project but are not charged to the project Index 9

10. Cost Share Overview The Basics: Other Types of Cost Share  Match The value of the cost share to be contributed is determined based on a percentage (100% or 10%, etc.) of the sponsored project  Third-Party Contribution (Non-UO Documented) Costs that are borne by an external organization or individual and NOT documented in the UO financial system Examples:  Volunteered student time to support the project  Donated meeting space at a hotel 10

11. Cost Share Overview The Basics: Institutional Commitment and Cost Share  Institutional commitment is NOT cost share  The UO is invested in the efforts of our PIs and contributes financially to research through space, labs, fostering connections, etc. “Departmental staff will be available to provide support to the researchers conducting this project” “The UO has several labs that will be utilized for the proposed research” While institutional commitment involves language about how the UO supports specific and general research, it is NOT the same as cost share, which generally involves support in the form of specific dollar amounts. 11

12. Pre-Award Cost Sharing Requirements 12

13. Pre-Award Cost Share Considerations  Specific steps to keep in mind when developing a proposal that includes cost share: When Cost Share is Mandatory, provide documentation from the sponsor citing the cost share requirements (weblink/letter/etc.) to your Pre-Award SPA. For other types of cost share (voluntary cost share, F&A cost share, etc.), contact your Pre-Award SPA directly 13 Keep in mind that an institutional commitment statement highlights broader benefits to the project, but does not require tracking and monitoring at the post-award stage.

14. Cost Share & UO Business Process 14

15. Cost Share & UO Business Process Proposal Entry and Cost Share Approval  During the proposal stage, mandatory cost share is verified by the Pre-Award SPAs  Committed cost share is entered in EPCS: Budget Tab Cost Share Sub Tab Proposed Amount Column  Include details about the costs to be shared Award/Budget Year (1, 2, 3…) Cost Share Type (Personnel, fringe, other, etc.)  In the original EPCS record, include the cost share detail for the entire award period 15

16.  During Award Set-Up in SPS, all awards with cost share are carefully reviewed by Post-Award SPAs to ensure that cost share commitments are accurately documented  How does an award reduction impact the cost share commitment? If the total award budget has been reduced, the final cost share commitments are generally reduced by an equivalent percentage of the total award reduction The Post-Award SPAs will follow-up with the DGA/PI accordingly to review the potential for reduced commitments  Sponsor follow-up may be required to determine final commitments Cost Share & UO Business Process Award Set-Up 16

17.  Final cost share commitments are “finalized” in the Final Amt column in EPCS Only one budget period is finalized at a time Finalizing the cost share commitments is an annual process  Cost share commitments are finalized for each budget period of the award in the first E-PCS record for the award segment  If the first record has been revised, all cost share will be stored in the most final version of the first record 17 Cost Share & UO Business Process Award Set-Up Commitments are finalized as the award progresses to allow for a realistic tracking of actual cost share against commitments.

18.  Cost shared expenses must be accurately tracked from the very start of the award: Start the process early! Identify the cost share charges and set-up the paper work appropriately – PRFs, POs, etc.  Cost share is documented in Banner by the Activity Code in the FOAPAL The Cost Share Activity Code of the FOAPA should be the UO grant number for all transactions being cost shared The Cost Share Program Code should be the same Program Code as the project being cost shared 15001 - Research 2CSRV – Other Sponsored Activities 01101 - Instruction Cost Share & UO Business Process Spending and Sharing Costs 18

19.  Third Party Cost Share Contributions – costs borne by other individuals or entities – cannot be tracked in Banner because they are not “real UO costs”  Complete a Third Party Cost Share form to document third party costs https://orsa.uoregon.edu/web/forms/Form_3_Third_Party_Co st_Share_Cert.pdfhttps://orsa.uoregon.edu/web/forms/Form_3_Third_Party_Co st_Share_Cert.pdf  Effort cannot be met or documented through an individual 3 rd Party Form Cost Share & UO Business Process Spending and Sharing Costs 19 Updates coming soon to the third party cost share documentation process!

20.  In addition, Cost Shared Indirect Costs (unrecovered IDC or IDC on Cost Share direct expenditures) do not represent “real charges” on the UO books  These costs must be manually documented and tracked in the E-PCS record on an ongoing basis Manually documented Cost Share is updated at least annually, if not more frequently, by the Post-Award SPAs Cost Share & UO Business Process Spending and Sharing Costs 20

21. 21  The E-PCS Cost Share Summary Report includes all cost share charges that have been tracked in Banner as well as manually documented to date  The report pulls information from three main places: HRIS Data Warehouse  Cost shared personnel and fringe benefit costs FIS Data Warehouse  Cost shared direct costs (e.g. supplies, hosting, and non-payroll direct costs posting in Banner) ORSA Cost Share Database  Documented cost share amounts updated by the Post-Award SPAs  Primarily 3 rd party Cost Share, and F&A (IDC) Cost Share Cost Share & UO Business Process Monitoring Cost Share

22.  To run the EPCS Cost Share Report:  Log on to E-PCS  Select “Reports” from the main menu  Select “Prior Data Costshare Summary” from the left hand menu  Enter the UO Grant Number in the first field  Leave the “Costshare Pay Thru” field blank to run the report through the most recent period  Select “Submit” Cost Share & UO Business Process Monitoring Cost Share 22

23. 23  Run this report on at least a quarterly basis to ensure that all committed cost share is being met and documented Cost Share & UO Business Process Monitoring Cost Share

24. Cost Share Questions? Other Areas for Training Focus? 24

25. Post-Award General Updates 25

26. Pre-Award General Updates 26

27. Questions? 27