Transcript Salary Cost Sharing Presentation

Salary Cost Sharing for Departmental
Administrators Presentation
Chris G. Green, CPA
Director, Sponsored Programs
Topics
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What is Salary Cost Sharing?
Who is responsible?
What are the types of Salary Cost Sharing?
How to identify Salary Cost Sharing.
Effects of Salary Cost Sharing.
What is Salary Cost Sharing?
Salary and fringe benefit costs that are applicable to a
specific award which are not borne (paid) for by the
sponsor of the award. Often referred to as in-kind or
matching contributions.
Example:
20% effort promised on proposal
10% effort charged to award
Who is responsible?
• Shared responsibilities
– Principal Investigator
– Department Administrator
– Department/Institute Chair or Director
– Office of Sponsored Programs
Types of Salary Cost Sharing
• Mandatory Sharing Cost sharing - required by sponsor (e.g.
DHHS, CPRIT Salary Caps)
• Voluntary Committed Cost share - not required by sponsor,
but PI feels it will make proposal look better if included
(Commitments in proposals become requirements upon
award)
• Voluntary Uncommitted - effort expended in excess of effort
commitment (effort over and above what is committed &
budgeted on a sponsored agreement. Referred to as VUCS.
How to identify Salary Cost Sharing
At Proposal Submission:
BUDGET JUSTIFICATION (FUNDS REQUESTED FROM NIH)
KEY PERSONNEL
Albert Ramirez, PI and Director 2.4 calendar months of effort.
We request 1.2 calendar months of salary from NIH ($10,000)
and the remaining 1.2 calendar months of salary will be covered
as in-kind by the institution.
Example of Voluntary Committed Cost share
How to identify Salary Cost Sharing
Investigator had
Committed Effort of 34%,
was paid 34%; however,
Expanded effort of 40%
on the project. The 6%
effort over and above
what was committed is
voluntary uncommitted
cost sharing.
Note: The second project
listed is also an example
of VUCS.
Example of Voluntary Uncommitted Cost Share (VUCS)
How to identify Salary Cost Sharing
Investigator
had Committed
Effort of 10%
and Expended
effort of 10%;
however, no
salary was
charged to the
project.
Note: Most
common
example of
Salary Cost
Sharing.
Effects of Salary Cost Sharing
• Salary not borne by sponsored programs are covered by
institutional funds (e.g. state and designated funds)
• An increase in the Salary Cost Sharing decreases the Health
Science Center’s Facilities and Administrative (F&A) rate.
• A reduction of F&A cost revenue from sponsored projects
reduces the amount of F&A recovery that is provided to each
school and other units of the Health Science Center.
Questions about Salary Cost Share?
• Contact Chris Green in OSP at 567-4938 or via email
at [email protected].