Definitions:
Cost Sharing
The terms "cost sharing," "matching," and "in-kind" refer to that portion of the total project costs not borne by the sponsor. The University generally refers to cost sharing as labor costs.
Committed Cost Sharing
Mandatory or voluntary cost sharing that is pledged in the proposal budget, budget justification, or stated in award documents.
Uncommitted Cost Sharing
Voluntary cost sharing funds not pledged in the proposal and subsequently not stated on award documents. This type of cost sharing is above that agreed to as part of the award. This is commonly referred to as voluntary uncommitted cost sharing and for faculty and senior researchers, does not have to be documented or reported.
Recording Uncommitted Cost Sharing
Faculty and senior researchers: The U of M does not track or record uncommitted cost sharing for these researchers. If these individuals expend more effort on a project than is reflected on the project's payroll and cost sharing columns, this extra effort is uncommitted cost sharing and adjustments do not have to be made to the statement. Uncommitted cost sharing is grouped with the non-sponsored portion of the effort that represents University activities such as teaching and service.
All other researchers: Federal regulations require the U of M to record uncommitted cost sharing for these researchers. If these individuals expend more effort on a project than is reflected on the project's payroll and cost sharing columns, the statement has to be corrected to reflect the additional cost sharing. Use the HSA to change payroll and use the cost sharing form in ECRT to change cost sharing.
Recording Committed Cost Sharing
Information in the ECRT cost sharing database is based on committed cost sharing from the NOGA or by the entry of cost sharing data by the effort coordinators via the cost sharing form in ECRT. If committed cost sharing changes during the project period, the effort coordinator must reflect these changes in the ECRT cost sharing database. The principal investigator/effort coordinator must determine whether prior sponsor approval is necessary. If it is, contact the grant administrator in SPA. See the Cost Sharing Policy for additional information.
For cost sharing adjustments needed during the current effort certification period, adjustments should be made directly on the effort statement. See the Cost Sharing section in the training manual for additional information for doing this.
Using the ECRT Cost Sharing Form
To modify or add new cost sharing prospectively, use the ECRT cost sharing form.
· Go to the Cost Sharing menu item. This will list all of the employees in your area.
· To modify cost sharing information, click on the employee ID
· Review the cost sharing information that is already in the ECRT system and make changes for the appropriate period.
· If new cost sharing needs to be added:
o For an employee who does not have a statement, please contact the ECRT helpline at ecrt@eresearch.umn.edu and they will activiate the effort statement for that employee.
o For an employee that already has a statement, simply add the new cost sharing information. A "from" account and a "to" account need to be added with each new cost sharing line.
o See the cost sharing section of the training manual for more information.
Additional things to watch for: