•For cost sharing on federal awards, any costs that would not be allowed on federal sponsored awards cannot be cost-shared. Like federal direct expenditures, cost-shared costs must be allowable, allocable, reasonable, and consistently
accounted for by the University. Note that there is often more flexibility with cost sharing on non-federal awards.
•Costs that are paid by the federal government cannot be used to meet cost-sharing requirements on other federal awards unless authorized by federal statute.
•Costs representing salaries over regulatory caps, such as the National Institutes of Health salary cap, cannot be used to meet a cost sharing commitment.
Academic & Non-Academic Semiannual Reporting Period
ERS Certification Deadline
1st Semiannual Period (January 1-June 30)
July - August
2nd Semiannual Period (July 1-December 31)
If a PI has already certified an entire report for another faculty member, there are two possible solutions. If the
effort certification is correct, the faculty member should add a comment to their effort report stating concurrence with the certified percentages. Comments may be added after certification by using the Comments tab.
If the effort certification is incorrect, the faculty member should re-open their effort report using the Reopen Effort Report button, make the appropriate changes and re-certify the report. In some cases, the PI will have certified only the project
line for his/her project. The faculty member can use the Certify button to certify the entire report, which will prompt him/her to remove the line certification.
UCSF Controllers OfficeExtramural Funds1855 Folsom Street, Suite 425San Francisco, CA 94143-0897