Purpose
To document expenses that are in support of a sponsored program (grant/contract) but not paid by the sponsor and are mandatory to meet the conditions of the award, in compliance with Office of Management & Budget (OMB) Uniform Guidance.
Approved by: Vice Chancellor for Business & Financial Affairs
Approved by: Provost
To document expenses that are in support of a sponsored program (grant/contract) but not paid by the sponsor and are mandatory to meet the conditions of the award, in compliance with Office of Management & Budget (OMB) Uniform Guidance.
The portion of the project or program costs that are not borne by the sponsor
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 and accepted by the sponsor as a condition of the award.
The federal office that assists the President in overseeing the preparation of the federal budget and supervise its administration in Executive Branch agencies by promulgating rules and regulations through the issuance of circulars.
The circular that sets forth uniform administrative requirements for grants and agreements with institutions of higher education, hospitals, and other non-profit organizations.
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.
Programs or projects that are funded by an external entity through an award (grant, contract, etc.) to the University. Sponsored programs include research, instruction, and other sponsored activities.
Costs that have not been promised and/or quantified to the sponsor, and therefore, not a condition of the award.
Mandatory 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).
Principal Investigators are responsible for assuring that all cost-shared expenses are identified and coded with the proper Activity Code.
Deans/Department Chairs shall assure that departmental staff who are responsible for entering data into Banner are knowledgeable about the requirements for coding cost shared expenses.
Office of Research & Sponsored Programs (ORSP) shall code awards with proper cost sharing requirement, create Activity Codes, and distribute reports for notification of cost sharing requirement.