Advanced Cost Share Concepts: Opportunities for Leveraging in Collaborative Research

Similar documents
Accounting and Administrative Manual Section 100: Accounting and Finance

Base. Base Determination and Cost Sharing. Bases represent the direct cost activities of an institution. Generally they consist of: 2/10/2014

THE UNIVERSITY OF ALABAMA Office for Research COST SHARING POLICIES AND PROCEDURES

COST SHARING POLICY COST SHARING POLICY PAGE 1 OF 8

SJSU Research Foundation Cost Share Policy

EASTERN MICHIGAN UNIVERSITY. Sponsored Research Accounting Cost Share Guidelines

Cost Sharing Policy. Background, Scope and Purpose. Policy. Federal Guidance on Cost Sharing

Cost Sharing: Management, Challenges, and Impacts Q&A Session June 3, 2013 Julie Schwindt, C&G Presenter

Cost Sharing: Policy and Procedures

Match & Leveraged Resources. What is the difference? Why is it important?

Agency for Health Care Administration Response to DFS Audit of Selected Agency Contracts and Grants Active 7/1/14 through 6/30/15

Fiscal Compliance Requirements for Sponsored Programs Cost Sharing. Published 2010

CHAPTER 10 Grant Management

Cost Sharing Administrative Guidelines

The CSU, Chico Research Foundation. Cost Sharing Policy

FAMILY PLANNING SERVICES - TITLE X (PUBLIC HEALTH SERVICE ACT) FAMILY PLANNING FAMILY PLANNING. U. S. Department of Health and Human Services

Accounting for Cost Share Commitments

Grant Administration Glossary of Commonly-Used Terms in Sponsored Programs

INDEPENDENT LIVING STATE GRANTS INDEPENDENT LIVING, INC. U. S. DEPARTMENT OF EDUCATION OFFICE OF SPECIAL EDUCATION AND REHABILITATIVE SERVICES

INDEPENDENT LIVING STATE GRANTS COUNCIL, INC. U. S. Department of Education Office of Special Education and Rehabilitative Services

EMERGENCY SHELTER GRANTS PROGRAM EMERGENCY SHELTER GRANTS PROGRAM. U. S. Department of Housing and Urban Development

Discretionary Grants Overview. Why This Session Is Needed. Lesson Overview & Module Objectives. Modifications: when, why, and how

EMERGENCY SHELTER GRANTS PROGRAM EMERGENCY SHELTER GRANTS PROGRAM. U. S. Department of Housing and Urban Development

DEVELOPMENT DISABILITIES BASIC SUPPORT AND ADVOCACY GRANTS

Voluntary uncommitted cost sharing is not formally pledged in the proposal and approved budget, but subsequently made available to the project.

FLOOD MITIGATION ASSISTANCE PROGRAM State Project/Program: N.C. MITIGATION

HAZARD MITIGATION GRANT PROGRAM. Federal Emergency Management Agency

Non-Federal Share, Match, In-Kind No Matter the Name You Need It!

BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE TREATMENT ALTERNATIVES TO STREET CRIME (TASC)

HIGHWAY CONSTRUCTION PROGRAM. N. C. Department of Transportation (Research and Development) (Construction and Maintenance)

Level of Effort Reporting

University of North Carolina Finance Improvement & Transformation Contracts and Grants Standards. January 2015 Version 8

Presenter. Changes to Federal Programs & Single Audits (A-87, A-21, A-122, A-102, A-110, A-89, A-133 & A-50) The New OMB Uniform Guidance

Cost Sharing. Policy Statement and Purpose

INDEPENDENT LIVING STATE GRANTS. U. S. Department of Education Office of Special Education and Rehabilitative Services

Focus the innovation and educational capabilities of PA s world- class research universities on real- world manufacturing solutions for PA.

4.12 Effort Certification

U.S. Department Of Transportation, Federal Highway Administration. NC Department of Environment and Natural Resources Division of Parks and Recreation

STATE APPROPRIATIONS. State Project/Program: COMMUNITY BASED PROGRAM / MENTAL HEALTH PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH)

COLORADO STATE UNIVERSITY Financial Procedure Statements FPI 2-16

Match and Leveraged Resources

UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS - UPDATE FEBRUARY 2015

BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES (MHBG) State Project/Program: COMMUNITY BASED PROGRAMS / MENTAL HEALTH MENTAL HEALTH SERVICES

U.S. Department of Transportation, Federal Highway Administration. NC Department of Natural and Cultural Resources Division of Parks and Recreation

Grant Funding POLICY

Single Audit Entrance Conference Uniform Guidance Refresher

FLOOD MITIGATION ASSISTANCE PROGRAM

HIGHWAY PLANNING AND CONSTRUCTION METROPOLITAN PLANNING. U. S. Department of Transportation

NOTICE TO AUDITORS SOLICITATION OF AUDIT SERVICES

HIGHWAY PLANNING AND CONSTRUCTION SAFE ROUTES TO SCHOOL PROGRAM (SRTS) U. S. Department of Transportation

AFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM. N. C. Department of Health and Human Services Division of Public Health

Non-Federal Share and Matching. Nicole M. Bacon, Esq. September 18, 2015

LOW-INCOME HOME ENERGY ASSISTANCE

Financial Conflict of Interest Training

North Carolina Department of Public Safety Division of Emergency Management

QUICK REFERENCE CARD (QRC) University of Oregon Fringe Benefits or OPE (Other Personnel Expense)

SPECIAL EDUCATION GRANTS FOR INFANTS AND FAMILIES, RECOVERY ACT

COOPERATIVE AGREEMENTS FOR STATE-BASED DIABETES CONTROL PROGRAMS AND EVALUATION OF SURVEILLANCE SYSTEMS

Match, Leveraged Resources and Program Income

SCHOOL TECHNOLOGY FUND STATE PUBLIC SCHOOL FUND (SPSF) PRC 015 (LOCAL EDUCATION AGENCIES - LEAS)

REGIONAL AND INTERCITY PROGRAM

Dollars & Sense: Federal Grant Financial

Administrative Regulation SANGER UNIFIED SCHOOL DISTRICT. Business and Noninstructional Operations FEDERAL GRANT FUNDS

CAPITALIZATION GRANTS FOR CLEAN WATER STATE REVOLVING FUNDS. U.S. Environmental Protection Agency

Policy on Cost Allocation, Cost Recovery, and Cost Sharing

Grant and Contract Accounting

U. S. Department of Agriculture

City of Ripon Planning & Economic Development 259 N. Wilma Ave. Ripon, CA FEDERAL GRANT PROGRAMS APPLICATION FOR FUNDING

PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS TUBERCULOSIS CONTROL PROGRAMS

JUVENILE JUSTICE AND DELINQUENCY PREVENTION ALLOCATION TO STATES. U.S. Department of Justice

CENTERS FOR DISEASE CONTROL AND PREVENTION- INVESTIGATIONS AND TECHNICAL ASSISTANCE. U. S. Department of Health and Human Services

CAPITALIZATION GRANT FOR STATE REVOLVING FUND. U.S. Environmental Protection Agency

Paul H. Calabrese Rubino & Company, CPAs & Consultants Senior Manager. Tel:

Administrative and Indirect Costs. What s the difference?

U. S. DEPARTMENT OF TRANSPORTATION. Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU), 49 U.S.C.

Financial Oversight of Sponsored Projects Principal Investigator and Department Administrator Responsibilities

Cost Share. Office of Sponsored Programs. Where Innovation Is Tradition

QUICK REFERENCE CARD (QRC) University of Oregon Fringe Benefits or OPE (Other Personnel Expense)

Ryan White HIV/AIDS Program Fiscal Health Series. Systems to Sustainability TM. Federal Grants

FLOOD MITIGATION ASSISTANCE PROGRAM

Question and Answer Transcript Follow-up to the December 7, 2011 webinar on: Proper Management of Federal Grants - Support of Salaries and Wages

Subrecipient Risk Assessment and Monitoring of Northeastern University Issued Subawards

Table of Contents. Introduction 2 How to Use This Guide 2 Best Practices for Budget Preparation 2

U. S. Department of Justice. N. C. Department of Crime Public Safety. Governor s Crime Commission

ENHANCE THE SAFETY OF CHILDREN AFFECTED BY PARENTAL METHAMPHETAMINE OR OTHER SUBSTANCE ABUSE

Oklahoma Humanities Budget Instructions for Major Grants and Challenge Grants

UNIVERSITY RULE 1. GENERAL. Rule Statement. Reason for Rule. Definitions. Official Rule and Responsibilities

U.S. Department of Justice 42 U.S.C (a) N.C. Department of Public Safety

BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE MAJORS SUBSTANCE ABUSE / JUVENILE JUSTICE INITIATIVE

Grant Proposal Endorsement Form

UTAH HUMANITIES GRANT AGREEMENT

SERVICE GUIDELINES TITLE III-E Respite Assessments

GUIDELINES FOR FUNDING FACULTY RESEARCH ENHANCEMENT PROGRAM GRANTS Academic Year

How to Draft New & Update Old Policies and Procedures. Agenda. Why?

MEDICAL ASSISTANCE PROGRAM (MEDICAID; TITLE XIX)

Cost Sharing Why and How

Effective: April 1, 2016

Hospital Safety Net Grant Program

State Agencies, Independent Auditors, North Carolina Local Governments and Public Authorities, interested parties

Commonwealth Health Research Board ("CHRB") Grant Guidelines for FY 2014/2015

Transcription:

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

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

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

Slide # 4

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 (200.306) Sharing the Cost of the Project (University/Agency and Sponsor) Slide # 5

2CFR 200.306 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

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

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

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

Committed Cost Sharing Sample Committed Cost Share Slide # 10

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

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

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

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

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

Questions? Slide # 16