成本分担政策

Our cost sharing policy is intended to document expenses that are in support of a sponsored program (grant/contract) but not paid by the sponsor 和 are m和atory to meet the conditions of the award, in compliance with Office of Management & Budget (OMB) Uniform Guidance.

  • 定义

    成本分担: The portion of the project or program costs that are not borne by the sponsor

    强制性成本分担: Costs that have been committed by the University towards the support of a program or project. This may be a requirement of the sponsor to be eligible for the award, or it may be voluntarily proposed by the PI/University 和 accepted by the sponsor as a condition of the award.

    Office of Management 和 Budget: The federal office that assists the President in overseeing the preparation of the federal budget 和 supervise its administration in Executive Branch agencies by promulgating rules 和 regulations through the issuance of circulars.

    管理及预算局统一指引: The regulations that set forth uniform administrative requirements for grants 和 agreements with institutions of higher education, hospitals 和 other non-profit organizations.

    首席研究员: The DU employee (usually a faculty member) who is responsible for the proper conduct of research or other activity described in a proposal for an award. Used interchangeably with Program Director.

    资助项目: Programs or projects that are funded by an external entity through an award (grant, contract, etc.)到大学. Sponsored 项目 include research, instruction, 和 other sponsored activities.

    Voluntary Uncommitted Cost Sharing (VUCS): Costs that have not been promised 和/or quantified to the sponsor, 因此, 这不是裁决的条件.

  • 政策

    M和atory cost shared expenses shall be documented within DU’s financial system (Banner) by indicating the appropriate activity code for each expense transaction that is in support of a sponsored program. Cost sharing on a federal award may not be paid by any other federal award (either direct or flow-through).

    完整的政策可以在这里找到 在这里.

  • 程序
    1. When a proposal is prepared, the PI shall work with ORSP to identify cost shared expenses.
    2. When an award is received that includes m和atory cost sharing, ORSP shall set up an Activity Code in Banner 和 shall mark the Grant with a cost-sharing requirement in the Banner system.
    3. When a cost-shared expense is entered into Banner, the Activity Code shall be included in the entry along with the fund, org, 账户, 和程序.
    4. The Office of 赞助项目 shall notify PIs on a regular basis of active grants/contracts that require cost sharing.
  • 角色 & 责任
    • 主要调查人员 are responsible for assuring that all cost shared expenses are identified 和 coded with the proper Activity Code.
    • 院长/部门椅子 shall assure that departmental staff who are responsible for entering data into Banner are knowledgeable about the requirements for coding cost shared expenses.
    • 研究处 & 赞助计划(ORSP) shall code awards with the proper cost sharing requirements, create Activity Codes 和 distribute reports for notification of cost sharing requirements.
  • OMB统一指南

    OMB统一指南