Advanced Cost Share Concepts: Opportunities for Leveraging in Collaborative Research

Transcription

1 Advanced Cost Share Concepts: Opportunities for Leveraging in Collaborative Research Presenter: Denise Y. Wynn, MBA, CRA Director Office of Sponsored Research and Programs North Carolina Central University Slide # 1

2 Learning Objectives 1. Identify and understand various opportunities research administrative leaders consider in cost share and potential leverage resources when responding to large collaborative sponsored research opportunities. 2. Build a multi resource model for a hypothetical collaborative opportunity using multiple leveraged resources. Slide # 2

3 NCCU Located in Durham, North Carolina Approximately 3.6 miles from Duke University Approximately 11.3 miles from the University of North Carolina Chapel Hill Number of Students: 8,097 Undergraduates: 6,355 Graduate / Professional: 1,742 Student Profile: 75.24% African American, 10.97% White, 5.08% Hispanic; 1.21% Asian; International Students: 0.43 % 2016 Freshman to Sophomore Retention: 77% Slide # 3

4 Slide # 4

5 Cost Share Defined Cost sharing or matching funds is a portion of the project or program costs not borne by the federal government, and therefore covered by some other source. Uniform Guidance ( ) Sharing the Cost of the Project (University/Agency and Sponsor) Slide # 5

6 2CFR requires that cost share be: (1) Are verifiable from the non Federal entity's records; (2) Are not included as contributions for any other Federal award; (3) Are necessary and reasonable for accomplishment of project or program objectives; (4) Are allowable under Subpart E Cost Principles of this part; (5) Are not paid by the Federal government under another Federal award, except where the Federal statute authorizing a program specifically provides that Federal funds made available for such program can be applied to matching or cost sharing requirements of other Federal programs; (6) Are provided for in the approved budget when required by the Federal awarding agency; and (7) Conform to other provisions of this part, as applicable. Slide # 6

7 Forms of Cost Share Cost Share the University's/Agency s share in the cost of conducting the project/program Matching specific type of cost sharing, typically used when a sponsor requires the grantee to "match" the sponsor funding according to a specified ratio. In Kind Contribution the value of non cash contributions provided by the University or non federal third party participants. Such contributions may be in the form of real property, equipment, supplies/other expendable property, and the value of goods and services directly benefiting and specifically identifiable to the project or program. Slide # 7

8 Types of Cost Share Mandatory Cost Sharing required by a sponsor as a condition for making an award; usually refers to an overall percentage of total projects costs to be contributed by a source other than the sponsor. Voluntary Committed Cost Sharing not required by the sponsor but reflected in the proposal budget; usually in the form of effort that will be contributed by the principal investigator or other project staff and paid from University or non federal funds. Voluntary Uncommitted Cost Sharing not required by the sponsor or shown on the proposal budget, but usually reported, in addition to mandatory or committed cost sharing, as cost share through the University's effort reporting system. Slide # 8

9 Mandatory Cost Share NEH Arts Solicitation Because the National Endowment for the Arts cannot support more than 50% of a project s costs, we require each applicant to obtain at least half the total cost of each project from nonfederal sources. For example, if you receive a $10,000 grant, your total project costs must be at least $20,000 and you must provide at least $10,000 toward the project from nonfederal sources. These matching funds may be all cash or a combination of cash and in kind contributions as detailed below Slide # 9

10 Committed Cost Sharing Sample Committed Cost Share Slide # 10

11 Identify Cost Share Salaries & Benefits personnel working directly with the project Supplies Equipment Typically allowed if the equipment is purchased during the period of the project for the specific use of the project. Tuition and Fees Travel Indirect Costs Slide # 11

12 Identify Resource/Facilities Who has facilities or resources to help you do your research? Can you collaborate with them to determine if they can allow you to use the facility for your research? Ability to use core facilities for smaller institutions Smaller Institutions have unique capabilities that can be leveraged NCCU Compound Library The BRITE library consists of 350,000 compounds donated by Biogen Idec in 2006 and is one the largest publically owned compound libraries in the region. We screen the molecules to address different types of diseases and disorders Slide # 12

13 Research Compliance Intellectual Property Absorb costs to manage IP Patents Have collaborations with other universities to absorb the costs Leverage your IACUC and IRB services for other institutions Company/Agency may not have IRB or IACUC office and the university can assist with those services. Slide # 13

14 Identify Collaborators Collaborators within your university and at other universities or agencies are key components within your application Key Collaborators may make your proposal stronger Make sure you get approval of the person before putting them into application Slide # 14

15 Documenting Cost Share Cost sharing contributions and third party contributions are subject to audit and departments and/or principal investigators may be requested to provide auditors with supporting documentation and records to justify the cost sharing. How are you tracking cost share? Spreadsheet? System? Forms? Slide # 15

16 Questions? Slide # 16