This page includes information on:

• Cost Sharing PTA Mechanism
  
  
• Determining if there is Cost Sharing on an award
  
  
• What OSR needs
  
  
• Notification of PTA set-up
  
  
• Funding of Cost Sharing PTA
  
  
• Monitoring of PTA
  
  
• Clearing overdrafts
  
  

Cost Sharing PTA Mechanism

A cost sharing PTA must be opened so departments can account for cost sharing expenditures. The PTA function should follow project function (meaning the Task Service Type must be coded for sponsored instruction or other sponsored activities and sponsored research for organized research). In addition, the Award Number of the Cost Sharing PTA must be coded Award Type University_Funded_Award and Award Purpose INR_Cost_Share or INR_Overdrafts.

There can be multiple PTAs set up to monitor cost sharing when the funding source is coming from different schools/departments. Also, if there are multiple salaries that need to be closely monitored, additional cost sharing PTAs can be requested. The above PTAs would be opened through your account representative in the Office of Sponsored Research (OSR).

How to determine if there is cost sharing on the award

At the time of proposal submission, the Office of Sponsored Research (OSR) was notified of the cost sharing commitment through the SU-42. When OSR receives the award from the sponsor, the notice of award to the department will indicate if the project involves cost sharing. In addition, the existence of cost-sharing is noted in the SPIDERS and Oracle on-line systems.

What OSR needs in order to set up the Cost Sharing PTA

The Office of Sponsored Research (OSR) requires a completed and signed Cost Sharing PTA Attribute Setup Request [ downloadable file ] before either the sponsored project or the cost sharing activity/account can be opened. The OSR representative has the authority to open the cost sharing PTA.

The department indicates if planned funding is coming from a/an:

1. gift fund
2. endowment income fund
3. designated/special fund
4. operating budget.

Final determination of funding to support cost sharing is at the discretion of the department chair/administrator and is based upon individual PI circumstances and available funds.

Notification of PTA set up

The Office of Sponsored Research (OSR) informs the department of the new grant/contract PTA(s) and corresponding cost sharing PTA(s). When the cost sharing PTA is established, OSR enters the committed cost sharing amount as the budget.

Funding of Cost Sharing PTAs

The Cost Sharing PTA Attribute Setup Request [ downloadable file ] requires identification of the source(s) of cost sharing funds. The form allows the originator to designate whether the cost sharing PTA is to be funded at inception or guaranteed by the fund(s) identified. In ALL cases, the Oracle Award Number of the cost sharing PTAs MAY NOT be in overdraft at the end of the University's fiscal year. The Oracle Award Number of the cost sharing PTAs must be funded at the end of each fiscal year and at the end of each award period. If a guarantee fund was indicated on the Cost Sharing Authorization Form. OSR will contact the department to determine whether to use that fund or another fund.

Monitoring of Cost Sharing PTAs

Principal Investigators and their departmental or research administrators are responsible for monitoring the activity in their cost sharing PTAs. This monitoring includes ensuring the charges are allowable, allocable and reasonable and that the PTA expenditure statement is certified. In addition, the Principal Investigators and their departmental or research administrators must monitor the fulfillment of the cost sharing commitment. If the programmatic needs change, possibly reducing the total costs of the project, the Office of Sponsored Research (OSR) should be contacted to determine how to handle the change and whether to contact the sponsor to determine the affect of the change on the cost sharing commitment.

In addition, when preparing interim or final financial reports or closing out the related sponsored project, OSR will review the cost sharing PTA to ensure the commitment was met.

Cost Sharing PTAs for use in clearing overdrafts

At the end of an award, if an overdraft has occurred, it must be treated in the same manner as cost sharing. This is accomplished by sending an electronic-mail message to your OSR representative, requesting the cost-sharing PTA be opened. When the cost sharing PTA is opened, the department creates journals to transfer the necessary costs from the sponsored account to eliminate the overdraft. When a small overdraft (less than $500) has occurred, a simplified process involving the transfer of the overdraft using Expenditure Type 56135 (SPONSORED PROJ OVERDRAFT UNAL) can be used. This is explained further in the "Questions and Answers" section of these Guidelines.