成本份额
什么是成本分摊??
Cost share is the use of institutional or third party cash or in kind contributions 不由担保机构承担. It provides a portion of the direct costs necessary to fulfill the objectives of a sponsored research award.
Are there different 类型 of cost share?
强制性的承诺: Required by sponsoring agency at the proposal stage as part of the proposed budget. The sponsor provides the requirement in the solicitation and indicates the allowable 类型. 成本分摊必须记录在案并得到满足.
自愿承诺: When cost share is not mandated, but rather is offered by the institution or a 第三方来源. It may be considered in cases where the commitment of cost share is weighted in the merit review, but must be approved by the chair, dean, Office of 研究和研究基金会.
成本分担有哪些种类?
现金贡献: Cash contributions mean that an actual cash transaction occurs and can be documented in the accounting system such as paid time and effort (salary and fringe). 例子 of cash cost share include salaries and fringe benefits paid to employees who are working on the sponsored project but are not invoiced to the sponsor (release time/course buyout), travel costs, other direct costs, and donated supplies/equipment. 现金 contributions should be incurred during the sponsored project performance.
实物的贡献: Non-Cash contributions such as volunteered time and effort wherein a value can be readily determined, verified, and justified but where no actual cash is exchanged 确保货物和服务的安全. 例子 of in-kind cost share include providing volunteer time or the use of existing supplies, equipment or real property (using fair market value) and unrecovered indirect costs during sponsored project performance.
What can be considered as a source of cost share?
Cost share can come from many sources, such as third parties (entities outside the university and the sponsor), volunteers (other than 菠菜网lol正规平台 students), college or department discretionary accounts, gifts, donations, materials and supplies.
Should cost share be included in a proposal if not required by the sponsor?
No, unless the sponsor specifically requires it, cost share should not be included 在提案中. It is the policy of the 研究基金会 to not provide cost share unless it is mandated by the sponsor or weighted in the merit review. 要求 费用分摊的比例因赞助商而异. Some federal sponsoring agencies such as the National 科学 Foundation, strictly 禁止成本分摊.
If cost share is required by the sponsor, are there general guidelines to follow?
是的，一般来说 所有的成本分摊必须是 允许的，可分配的，合理的. Also, when a federal agency requires cost share, funds from another federal source cannot be used to satisfy that requirement. Carefully review sponsor’s policies and 奖励详情指引. Also, feel free to contact your 研究基金会 寻求OSP经理的协助.
If cost share applies to more than 一个 project, how should it be handled?
In this case, cost share should be pro-rated across all projects so that in total 只报道一次.
Do I need to track or document the cost sharing?
Yes if the project is funded, the committed cost-share becomes auditable. 校长 investigator (PI) is required to maintain detailed cost share records and must provide documentation in the manner required by the sponsor in a timely manner.
