ࡱ> Y[Xa u bjbj 4XxEbxEbZt t 8<$`        $y!/$& & ; HHHj H HHHD%hsHQ 0 H$$H$H|H!d& & L $t B : Guidelines for Effective Cost Sharing at Ӱɴý The following is meant to provide a guide to both newcomers as well as experienced grant applicants on the topic of cost sharing, its basic purpose within grant applications, and its availability at Ӱɴý. In all instances below, further direction can be obtained in consultation with the Office of Research and Sponsored Programs. This directive is meant to establish an awareness of how cost sharing can be used as an effective device to increase your chances of success with external funding requests. When applying for external funds to perform research or implement a sponsored project the total cost of the project is considered to have at least two components: that portion which will be covered by an external sponsor (federal, state or local); and that portion which is covered by Ӱɴý (sometimes in conjunction with an external third party). The portion covered by the University (sometimes in conjunction with an external third party) is considered to be cost sharing or matching revenues, and is one type of indicator of the University's commitment to the project. Cost sharing dollars are "real" and must be "auditable." Thus, Ӱɴý cannot allow any proposal to be released from the University without having signature approvals for all forms of cost sharing revenues. Cost sharing can take the form of an actual cash contribution (most common) and/or an in-kind contribution (very rare). An example of in-cash cost sharing is faculty time available to use in a specific project. An example of in-kind cost sharing would be labor and equipment dedicated to a project by a private business or third party. In the case of the latter, the source would have to provide a letter stating the value of the contribution and their intent to collaborate in the proposed project. The letter must be signed, dated, and on their letterhead. Cost sharing (or matching funds) is usually expressed as a combination of direct costs and indirect costs. Many institutional contributions in the direct cost column may also have indirects calculated on that portion. The indirects calculated on the institutional match are considered In-Kind Cost Sharing. The combination of the (Institutional Direct Costs) + (Institutional Indirect Costs) constitute Ӱɴý' total cost sharing or matching funds contributed to a project. Additionally, in some instances (either because of an agency restriction or private foundation policy), Ӱɴý may not be able to collect its full Federally Negotiated Indirect Rate of 47.5% of salaries and wages (now referred to as Facilities and Administrative (F&A) costs) on a project. For instance, U.S. Department of Education grants are normally restricted to 8% indirect rate. In these instances, when the sponsor allows, Ӱɴý may be permitted to count the remaining uncollected portion as in-kind matching funds, because it is forfeiting this part of potential revenues. Many funding sources express their intent to solicit matching funds as mandatory. The amount of cost sharing can influence an award when all other factors are considered equal. Cost sharing is often regarded as an indication of the institution's commitment to a project. Thus, this assurance to integrate cost sharing will increase the competitiveness of any given grant application. However, do not include a match from Ӱɴý unless it is encouraged or required. If there is a need to document salient efforts on the part of faculty and/or staff, do so in the proposal narrative and refrain from including such in the match budget and budget justification. In all cases, approval for any cost sharing from any source is reflected by signatures on the Office of Research and Sponsored Programs Internal Approval Form. In cases of cash, an account number must be indicated. The funds remain in the original account, and it is only expressed on this form for tracking purposes. For in-kind services, provided the correct signatures are obtained, no account code is required. EXAMPLES OF COST-SHARING FormCost Category Source Description of Cost ShareRequired ApprovalsAccount NumberIn-Cash DirectUniversity25% of Principal Investigators Academic Yearly SalaryDept. Head College DeanGeneral Fund Account Number representing the salary lineIn-CashDirectUniversityDepartment will match 50% of equipment cost. Sponsor will cover the additional 50%.Department HeadGeneral Fund Account Number representing the equipment line In-CashDirectUniversitySmart BoardDirector of Academic ComputingRestricted Account NumberIn-CashDirectUniversityTechnology Training (PT3-Federal Grant) used as a leveraged match on a state BOR grantProject Director & Federal Program OfficerRestricted Account NumberIn-CashDirectStateState Funded Art Performance used as a leveraged match on Federal Grant with similar goalsProject Director & State Funding Source Program OfficerRestricted Account NumberIn-CashDirectUniversitySupplies realized through a Campus Research Council Grant used as a match on a Federal Grant with similar goals Project Director & Research Council ChairRestricted Account NumberIn-Cash DirectUniversityA new tenure track faculty is allocated a certain level of funds which are guaranteed upon entry by the dept. head and uses these funds as match on a Board of Regents R& D grantDepartment HeadGeneral Fund Account NumberIn-KindDirectThird PartyA boat is donated by XYZ company to a researcher for his proposed projectLetter of Commitment signed & dated by benefactor on their stationery None RequiredIn-KindIndirectUniversityThe Universitys Federal Negotiated Indirect Cost Rate of 51% on salary and wages are restricted to 20% of salary and wages from a sponsor. 31% of indirect cost is used as a match.A statement from the sponsor allowing the difference to be used as match None RequiredIn-KindDirectThird PartyA retired professor agrees to volunteer his/her time to assist the PI in his researchLetter of commitment signed & dated by the volunteerNone Required     Guidelines for Effective Cost Sharing at Ӱɴý. My Docs C # & - n | 3 4 @ A E F W X V [ Wkhi/0DJKN╄Ӧ hKtho6B*CJaJph hKth<6B*CJaJphhKth jB*CJaJphhKth<B*CJaJphhKthaB*CJaJphhKth^B*CJaJphhKthoB*CJaJphhKtho5>*B*ph/CQ b$3:Uhw$dd$If[$\$a$gd|$dd[$\$a$gdKt dd[$\$gd F dd[$\$gdN@ dd[$\$gdo$dd[$\$a$gdo<@AW 1:@y LVabҷҨҙҊ{{j[hKth FB*CJaJph hKthN@5B*CJaJphhKthtFB*CJaJphhKthq%B*CJaJphhKth^B*CJaJphhKthaB*CJaJphhKthYyB*CJaJphhH|B*CJaJphhKthoB*CJaJphhKth jB*CJaJphhKthN@B*CJaJph!x+5GQISq|     ȷyyyjyyyyjyc[W[hLcjhLcU hKth Rh|h?FB*CJaJphh|h?FB*CJaJphh|hKtB*CJaJphh|hKtB*CJaJph h|hKt5B*CJaJph hKthKt5B*CJaJphhKtB*CJaJphh FB*CJaJphhKth FB*CJaJph hKth F>*B* CJaJph"wxkd$$Iflֈ$ <%X8@ T t0d&44 lap<yt|xdd$If[$\$gd|kd$$Iflֈ$ <%X8@ T t0d&44 lap<yt|$+6dd$If[$\$gd|kd$$Iflֈ$ <%X8@ T t0d&44 lap<yt|7dd$If[$\$gd|78kd$$Iflֈ$ <%X8@ T t0d&44 lap<yt|8@GRdd$If[$\$gd|kd$$Iflֈ$ <%X8@ T t0d&44 lap<yt|_dd$If[$\$gd|kd$$Iflֈ$ <%X8@ T t0d&44 lap<yt|=gdd$If[$\$gd|kd$$Iflֈ$ <%X8@ T t0d&44 lap<yt|O_{dd$If[$\$gd|{|kd$$Iflֈ$ <%X8@ T t0d&44 lap<yt||)7dd$If[$\$gd|78kd$$Iflֈ$ <%X8@ T t0d&44 lap<yt|8@IT Sadd$If[$\$gd|abkd$$Iflֈ$ <%X8@ T t0d&44 lap<yt|bjq}  dd$If[$\$gd|   gd?Fkd $$Iflֈ$ <%X8@ T t0d&44 lap<yt|    " # % & r s t u gd?F$a$gdIk  ! # $ & s t u hKth RhIkjhLcUhLc21h:pKt/ =!"#$% $$If!vh#vX#v8#v#v@ #vT#v:V l t0d&5X5855@ 5T5p<yt|$$If!vh#vX#v8#v#v@ #vT#v:V l t0d&5X5855@ 5T5p<yt|$$If!vh#vX#v8#v#v@ #vT#v:V l t0d&5X5855@ 5T5p<yt|$$If!vh#vX#v8#v#v@ #vT#v:V l t0d&5X5855@ 5T5p<yt|$$If!vh#vX#v8#v#v@ #vT#v:V l t0d&5X5855@ 5T5p<yt|$$If!vh#vX#v8#v#v@ #vT#v:V l t0d&5X5855@ 5T5p<yt|$$If!vh#vX#v8#v#v@ #vT#v:V l t0d&5X5855@ 5T5p<yt|$$If!vh#vX#v8#v#v@ #vT#v:V l t0d&5X5855@ 5T5p<yt|$$If!vh#vX#v8#v#v@ #vT#v:V l t0d&5X5855@ 5T5p<yt|$$If!vh#vX#v8#v#v@ #vT#v:V l t0d&5X5855@ 5T5p<yt|$$If!vh#vX#v8#v#v@ #vT#v:V l t0d&5X5855@ 5T5p<yt|s666666666vvvvvvvvv666666>6666666666666666666666666666666666666666666666666hH66666666666666666666666666666666666666666666666666666666666666666p62&6FVfv2(&6FVfv&6FVfv&6FVfv&6FVfv&6FVfv&6FVfv8XV~ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@ 0@_HmH nH sH tH @`@ NormalCJ_HaJmH sH tH DA D Default Paragraph FontRi@R  Table Normal4 l4a (k (No List 4U 4 o Hyperlink >*phL^L o Normal (Web)dd[$\$ B*ph** o pagetitle ! otext>2> otext1dd[$\$ B*phBBB oheadingdd[$\$ B*ph(Q( oheading1jcj a Table Grid7:V04r4 IkHeader  !4 @4 IkFooter  !PK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭Vc:E3v@P~Ds |w< uX YYY\ u +wx78{|78ab  u  !"#$%&'()*8@0(  B S  ? P:P:P:P:P:P:P:P:P: P:!P:"P:))28  OOX^v   17BB##W]hhv   = *urn:schemas-microsoft-com:office:smarttags PlaceType= *urn:schemas-microsoft-com:office:smarttags PlaceName9 *urn:schemas-microsoft-com:office:smarttagsplace  Yb< A  "#%&svQYO^ : J h v p&7j{ "#%&sv33333333333333< @ 23wx*+678FGRgO{|)78HIT Sabpq}  "#%&jqsv< @  "#%v#"JPQ7bRN@?FtFHIP RLc j k!lxvYyH|<|q%mj!Ik]2Kt!!^#=7ao0V FB@@ @ @ @ u@UnknownG.[x Times New Roman5Symbol3. .[x ArialA$BCambria Math"qhygyg& + +!243QHP ?#2!xx!O BGuidelines for Effective Cost Sharing at Nicholls State UniversityNSU Debra Lejeune Oh+'00 HT t   DGuidelines for Effective Cost Sharing at ӰɴýNSU Normal.dotmDebra Lejeune3Microsoft Office Word@@>*D@BYs@BYs ՜.+,0, hp|   +  CGuidelines for Effective Cost Sharing at Ӱɴý Title  !"#$%&'()*+,./012346789:;<=>?@ABCDEFGIJKLMNOQRSTUVWZRoot Entry FЎ'hs\Data -1Table5$WordDocument4XSummaryInformation(HDocumentSummaryInformation8PCompObjr  F Microsoft Word 97-2003 Document MSWordDocWord.Document.89q