Cost Sharing commitments must be monitored and reported when they are either mandatory committed or voluntary committed under the federal definitions found in the Uniform Guidance under § 200.306 Cost sharing or matching. The following reference materials have been recently updated with enhanced guidance related to monitoring and reporting of cost sharing commitments for sponsored awards:
Below is a summary of these updates. For further information, review the materials referenced above on the Controller’s Office website.
Cost Sharing Commitments in RAS
Upon submission of the Cost Sharing Budget Template, the CGA Compliance team enters the following information related to the cost sharing in the Research Administration System (RAS):
- Type of cost sharing
- Type of expense to be used to cover the commitment (e.g., Personnel, Equipment, F&A or Other)
- Start and end dates of the cost share
- Cost share amount
- Chart string identified covering the cost share
RAS users can access these commitments under the Cost Sharing link from the Award Profile page.
Subaward Cost Sharing
Subrecipients may be contractually obligated to cover a portion of the cost share commitment as defined and agreed upon in the subaward agreement. When a subaward is finalized with a cost share commitment, an updated Cost Sharing Budget Template must be submitted to CGA Compliance. The Cost Sharing Budget Template now includes a Subaward Cost Sharing section for this purpose. If the subaward cost share commitment impacts the amount UCSF will be covering, update the UCSF Cost Sharing Commitment section to reflect the new amounts to be covered by UCSF.
Uniform Guidance §§ 200.331 Subrecipient and contractor determinations. and 200 Subpart F – Audit Requirements define and provide framework for the monitoring of subrecipients. Monitoring includes the oversight of cost sharing commitments by a subrecipient. During reporting and invoicing, it is the department and PI’s responsibility to monitor that all cost share commitments are on track and accounted for as applicable. Subrecipients should provide to UCSF:
- Ongoing updates of the cost sharing commitment coverage during the life of the award (This can be included with regular invoicing or progress reports.)
- A final report and/or attestation of the cost share coverage to UCSF for inclusion in our reporting
If you have questions, contact CGA Compliance.