1. Cost Sharing June 2012

2. Cost Sharing Cost Share Spreadsheet & Reporting Process Submitting Cost Share Corrections Projecting Cost Share Cost Share Salary Accounts Cost Share Effort Reports

3. What is Cost Sharing? OMB A-110 A.2 (I) cost sharing or matching means that portion of project or program costs not borne by the Federal Government. At KSU: Matching = non-salary costs Cost Sharing = salary costs Reported via cost share spreadsheet

4. Types of Cost Sharing Mandatory Voluntary Committed Voluntary Uncommitted

5. Cost Share Information on Internal Budget

6. Cost Share Information on Budget

7. Cost Share Information on Transmittal Sheet

8. Cost Share Information in FIS Grants > Award Inquiry > References

9. Cost Share Letter

10. Completing the Reporting Spreadsheet One spreadsheet per department Do not add, delete, rearrange or change formatting of the columns Do not include blank rows Make sure all rows and columns are completely filled in Do not include additional notes on the spreadsheet

11. Completing the Reporting Spreadsheet Reporting Org Project Cost Sharing for (GORG######) Employee ID (HR ID W000000####) Project, Fund Source, Org – where the employee was paid from Payroll End Date (must be a valid HR pay end date) Days – maximum is 10 per pay period

12. Completing the Reporting Spreadsheet % of cost sharing time (Salary & Benefits)– use number formatting with two decimal places. For example – report 5% as.05 Verify correct payroll information as this does change HR reports which may be useful: Pyrl Funding: How EE was Fund Pyrl Funding: Who on Account

13. Validation Checks Existing grant project Valid pay period end dates Reporting pay period is within award begin & end dates 10 or less pay days within a pay period Valid project/source/org payroll sources

14. Validation Checks Cost share amount that will be calculated is not greater than the paid amount Non-federal sources Projects that are not eligible for cost sharing (ex. match/grant projects) Duplicate spreadsheet entries Cost Share % Fractions

15. Error Reports Checkpoint tab for each validation check Scroll through tabs at the bottom of the spreadsheet & review each tab Make corrections to the reporting spreadsheet and re-submit

16. Payroll Transfers/Adjustments Affect cost share when total pay period salary/benefit amount is changed Affect cost share when project/source/org combination used for cost sharing is changed

17. Payroll Transfers/Adjustments SPA generates a transfer detail report when these transactions are loaded into the cost share system Spreadsheets for departments that are affected are then re-run through the validation process If errors are generated, the department will be notified If the amounts of cost share change, revised reports will be sent

18. Additional System Check Cost Share Reported Exceeds Pay Will be run after all cost share for a quarter has been received Details employees that have been cost shared more than they were paid from project/source/org. SPA will notify the department(s) when this occurs and request a revised cost share spreadsheet be submitted

19. Cost Share Corrections Should be kept to a minimum Only the current and previous 2 reporting periods may be revised See cost share quarters chartcost share quarters chart Necessary when cost share previously reported is incorrect Use the reporting spreadsheet

20. Cost Share Corrections – Cost Share Not Previously Reported Spreadsheet for cost share to be reported Separate spreadsheet (.xls file) for each quarter DO NOT INCLUDE ANY PREVIOUSLY REPORTED COST SHARE Submit to SPA

21. Cost Share Corrections – Cost Share Previously Reported Prior cost share for employees will be deleted Spreadsheet for cost share to be reported – include ALL cost share for the employee for ALL departments Separate spreadsheet (.xls file) for each quarter Submit to SPA

22. Cost Share Projections Projections Worksheet available Projections Worksheet Internal budgeting use only – does not create documented cost share Yellow shaded area can be updated Blue shaded area shows calculations

23. Cost Share Salary Accounts VERY RARE!!! Must meet A-110, Subpart C, paragraph 23 and other sponsor allowability criteria Typically non-federal sources, such as Foundation funds Contact SPA to set up a “G” matching project

24. Cost Share Salary Accounts Foundation Award BG1234 Project GAAA123456: Non-matching expenditures Project GAAA654321: Matching expenditures for award NS1234 – Salary needs to be PAID from this project to be considered matching – THESE ARE NOT REPORTED OR TRACKED IN THE QUARTERLY SALARY COST SHARE REPORTING PROCESS

25. Cost Share and Effort Reports

26. Cost Share Corrections = Revised Effort Reports Federal auditors will use Effort Reports and statistics prepared from them to approve or disapprove federal payments to KSU for direct costs and acceptance of cost shared salaries Accuracy and timeliness are extremely important Revised Effort Reports can lead to audit findings

27. Questions Please contact Laura Hohenbary 2-6207 or laura8@ksu.edulaura8@ksu.edu