{"id":3400,"date":"2021-02-03T08:14:30","date_gmt":"2021-02-03T15:14:30","guid":{"rendered":"https:\/\/www.research.colostate.edu\/osp\/?p=3400"},"modified":"2021-02-03T08:14:30","modified_gmt":"2021-02-03T15:14:30","slug":"cost-sharing-and-csu","status":"publish","type":"post","link":"https:\/\/www.research.colostate.edu\/osp\/2021\/02\/03\/cost-sharing-and-csu\/","title":{"rendered":"Cost-sharing and CSU"},"content":{"rendered":"

\"CSU\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n

Cost-sharing occurs when a portion of project costs are not paid for by a sponsor but are paid using CSU resources or by an entity outside of CSU (aka third-party cost-sharing).<\/p>\n

Cost-sharing may be a condition of the award (i.e., mandatory) or may be voluntarily contributed to a sponsored project. Voluntary contributions may or may not have to be documented and reported to the sponsor.<\/p>\n

Mandatory Cost-share<\/strong><\/h3>\n

Mandatory cost-share is when cost-sharing is required by a sponsor in order for a proposal to receive consideration and review. If awarded, the cost-share committed in the proposal becomes a condition of the award and the Principal Investigator (PI) is under an obligation to meet the cost-share commitment.<\/p>\n

At the proposal stage<\/em>, promises of cost-share contributions can be documented using the Institutional Commitment form or the Cost-Share Account (CSA) Request form. Both forms are found on the OSP \u2018Forms<\/a>\u2019 webpage.<\/p>\n

Awards<\/em> that contain committed cost-share obligations must have a separate cost-share account established in order to track the cost-share. Use the Cost-Share Account (CSA) Request form to request that a cost-share account be set up. If a unit submitted a CSA Request form at the proposal stage, no additional form is needed at the award stage unless there is a significant deviation between the amount of cost share that was proposed and the amount awarded, or if the source account changed*.<\/p>\n

Voluntary Cost-share<\/strong><\/h3>\n

Cost-share is considered voluntary when it is not required by the sponsor, yet it is provided by the Institution or by a third party. Voluntary cost-share may be committed<\/u> or uncommitted<\/u>.<\/p>\n

Voluntary, Committed Cost-share<\/u><\/p>\n

Voluntary, committed cost share occurs when cost-share is not required by the sponsor but is proposed and accepted as a condition of the award. When this occurs, CSU must treat the voluntary cost-share as if it were mandatory, meaning we must set-up an account to track and meet the cost-share obligation. Use the CSA Request form<\/a> to request an account to track voluntary, committed cost-share.<\/p>\n

Voluntary, Uncommitted Cost-share<\/u><\/p>\n

Voluntary, uncommitted cost-share occurs when effort or resources are contributed to the project beyond any commitments in a sponsored agreement. For example, when a PI expends more effort than the amount agreed to as part of the award. Typically, voluntary uncommitted cost-share does not have to be reported to the sponsor.<\/p>\n

Voluntary, Uncommitted Cost Share – 1% Minimum Effort Cost Share<\/u><\/em><\/p>\n

Normally, voluntary cost-share is discouraged by CSU policy<\/a> as it strains CSU resources and places additional administrative burden on the award management process. However, there is one time when voluntary, uncommitted cost-share is required \u2013 1% minimum effort cost-share.<\/p>\n

If no effort for the PI, Co-PI, or key personnel is charged to a sponsor or used to meet a mandatory cost-share commitment, 1% voluntary effort must be captured in Kuali Research and in the ecrt effort reporting system. At CSU, we track the 1% effort committed on a project internally as non-reportable, voluntary committed cost share.<\/p>\n

At the proposal stage:<\/p>\n