1. Research Administrators Forum
Marti Dunne
Associate Vice Provost for Research Compliance and Administration

2. Objectives Today we will review: Types of Cost Sharing
The dark side of Cost Sharing
Audits
Cost NYU – Sharing Experiences

3. Types of Cost Sharing Mandatory Voluntary Voluntary Committed
Voluntary Uncommitted

4. What is the dark side of cost sharing?
Statements in the proposal text can be construed as voluntary cost sharing commitments

5. Voluntary committed cost sharing
Recorded in the financial system – An NYU account must be set up!
Tracked
Reported
Factored into the calculation of the F&A rate

6. Cost Sharing isn’t just salaries
Any other commitment in the proposal but not charged to the agency
Supplies and Materials
Contributed services from institutional centers
Travel
Equipment/instrumentation grants
Maintenance

7. Why do your PI’s insist on cost sharing?
Agencies don’t permit PI and key personnel to charge all of their time
It “looks good” to the reviewers
“You’re going to pay my salary anyway”

8. What if we are audited? Auditor reviews: Auditor interviews PI:
Proposal
Award
Cost charged to the grant
Progress Reports
Other federal grants during the same time period
Auditor interviews PI:

9. Cost NYU