Grants and Contract Administration

Effective Date: 07/01/95

Policy Statement 13: Cost Sharing


Method of Reporting

A detailed explanation of cost sharing is included in the pre-award section of this manual. Therefore, this statement will deal with cost sharing certification only.

The Office of Grants Administration uses a single reporting form (see Appendix) to certify the amount of cost sharing by individuals on sponsored projects, as well as distribution of effort reporting (see Statement dealing with distribution of effort). However, the School of Medicine has designed and uses its own form. This is done to collect other information unique to the School of Medicine.

A "Distribution of Effort" report is mailed to each department on or about the first of each month. This report is for cost sharing and effort certification for the preceding month. The report will list all individuals paid from grant or contract funds within the department. It will also list the individuals who contributed time to sponsored projects during the prior month. Additions or deletions for contributed time should be made on the report.


Total Effort To Be Reported

The percentage of total time (effort) worked on each grant/contract is to be reported. Report also percentage of time worked on other than grant/contract funds and indicate the budget code. It is very important that 100% of an individual's time be accounted for. This is a strict requirement of federally sponsored programs, as well as a number of state sponsored programs.


Certification Required

All reports must be certified as correct by the appropriate dean, director or department chairman having firsthand knowledge or sufficient verification as to the services performed on each funding source. The reports should then be returned to the Office of Grants Administration within ten days after receipt. It should be emphasized here that the "Distribution of Effort" report serves as a reporting tool for the Office of Grants Administration in its reporting to sponsoring agencies. Supporting documentation is to be retained by each department.