RSP 506–03: Cost Sharing Documentation for Sponsored Projects
To authorize, identify and document university cost sharing contributions
United States. Office of Management and Budget. OMB Circular A-21, (as revised). Cost Principles for Educational Institutions
United States Office of Management and Budget. OMB Circular A-110 (as revised). Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations
Article 9, Section 7 of the Arizona Constitution
Office of Knowledge Enterprise Development (OKED)
Office for Research and Sponsored Projects Administration (ORSPA)
ASU requires sponsored project costs to be funded, at the maximum extent possible, by external resources. The university’s decision to authorize the use of internal resources to supplement funding of a sponsored project is based on the availability of funds and the relative importance of the project in furthering the mission of Arizona State University.
Cost sharing may be required on a sponsored project if one of the following conditions is met:
In general, the university does not cost share on contracts except under extraordinary circumstances.
All committed cost sharing must be confirmed, in writing, by individuals authorized to commit university resources. Cost sharing in the form of facilities & administrative (F&A) cost waivers must be explicitly allowed by the sponsor and approved by the assistant vice president for research operations. University funded cost sharing on for-profit sponsored projects is restricted by Arizona statute to Technology and Research Initiative Fund (TRIF) funding.
The university’s Effort Reporting System, companion account,s or other records supported by transaction reports from the university’s systems will be used to track authorized internal cost share commitments. Expenditures for cost sharing must be:
Cost sharing companion accounts must be used to track cost shared funds from unrestricted (local) sources. The companion accounts may not be used to account for items not meeting the definition of cost sharing.
Cost sharing documentation includes, but is not limited to the following:
The principal investigator is responsible for managing all cost sharing commitments specifically related to his or her sponsored project. This entails securing signatures from officials authorized to commit university resources, documenting allowable cost sharing, and ensuring all cost sharing obligations are fulfilled. Failure to fulfill cost sharing obligations may result in loss or reduction of sponsor funding and may adversely affect the university’s ability to obtain future funding from that sponsor.
For more information on how RSP policies are implemented during each phase of a project, see the ORSPA Web site.
See Article 9, Section 7 of the Arizona Constitution at http://www.azleg.state.az.us/const/9/7.htm.
For information about proposal budget development, see RSP 303, “Proposal Budget Preparation.”
For information about direct charging of indirect costs, see RSP 508–01,“Charging Direct and Facilities & Administrative Costs to Sponsored Projects.”
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