Sponsored Project Cost Sharing Form
Instruction Sheet

The information below is intended to assist one in completing the KSU Sponsored Project Cost Sharing Form. The cost sharing form is required at the proposal stage to identify and certify any cost sharing that is to be committed to the proposed activity. If the subsequent award results in a reduced budget necessitating a change in the amount of cost sharing, a revised form should be prepared either at the revised proposal stage or when processing the award document. If you have any questions, they should be directed to PreAward Services at 532-6804 or research@ksu.edu.

  1. PRINCIPAL INVESTIGATOR. Enter the name of the Principal Investigator (PI) or Project Director (PD). If the project involves investigators in multiple departments, with each department responsible for their own budgets, then separate forms should be completed for each department.

     

  2. DEPARTMENT. Enter the name of the PI's/PD's department. If multiple departments are involved, enter the name of the department responsible for the accounting functions of the project. If the departments have separate budgets, then complete a form for each accounting department.

     

  3. COLLEGE. Enter the name of the college where the department responsible for accounting functions is located.

     

  4. DATE. Enter current date.

     

  5. PROJECT START DATE. Enter the anticipated project start date from the proposal, or if an award, list the start date indicated in the award document.

     

  6. PROJECT END DATE. Enter the anticipated project ending date from the proposal or, if an award, list the ending date indicated in the award document.

     

  7. SPONSOR. Enter the name of the project sponsor. In addition, list the prime sponsor if the funds to be received are "flowing" through another entity (e.g., federal flow through to a state agency).

     

  8. ACTION. Enter the appropriate action that is triggering the preparation of the form (e.g., proposal, revised proposal, or award).

     

  9. PROJECT TITLE. Enter the project title as it appears on the Sponsored Project Transmittal Sheet and the proposal or award document.

     

  10. DESCRIPTION. List the budget line item to be cost shared (e.g., travel, equipment, personnel, etc). If such cost share is a hard dollar match, then signatures of commitment must be obtained on the Sponsored Projects Transmittal Sheet, and/or signed letters of support must be obtained. Hard dollar match is defined as a cash match committed for project-related expenses from KSU funds, and it does not include "tenths time" effort committed by faculty or staff from regular salary accounts, which would be recorded on the respective unit's Personnel Activity Reports. Examples of hard dollar match would be funds for salary (other than those just mentioned), travel funds, equipment funds, supply funds, and other miscellaneous project-related expenses. If effort by project personnel is to be used as cost share, then complete the percent effort section as appropriate, indicating the percent pledged and whether it represents a commitment for the academic year (AY), calendar year (CY), or summer (SU). Enter the associated dollar amount for the percent pledged, insuring that the individual's current salary is verified and that fringe benefits are included to arrive at the direct cost figure. Enter the appropriate F&A cost for the direct cost shared, as determined by the activity indicated on the Sponsored Projects Transmittal Sheet.

    It is recommended that the negotiated F&A cost rate be used for each activity unless (as described below) federal or state sponsor mandates or not-for-profit corporate policies limit such payment. The sponsor policy exception does not generally apply to for-profit entities or foreign governments. However, if a department and/or college desire to cost share their portion of the F&A costs, they may authorize doing so. In such cases, the department or college may only cost share the amount that would be due their respective unit. As noted in the brochure entitled A Guide to Facilities and Administrative Costs, F&A costs are real expenses incurred by the university and associated with all activities of the university, regardless of the funding source. Consequently, any unit authorizing the voluntary cost sharing of F&A costs will be agreeing to a waiver of F&A cost reimbursement to their respective unit for the designated project.

    Reductions in F&A cost recovery resulting from federal or state regulatory/programmatic restrictions, as well as those mandated by published policies of charitable organizations (non-profit corporations), will be shared proportionately by all units normally participating in F&A cost recovery. However, such reductions should be noted on the form, with applicable supporting materials attached thereto. Reductions below the federally negotiated F&A cost rate for activities funded by for-profit organizations or foreign governments will generally be considered voluntary regardless of published policies or guidelines provided by the sponsor. In that case, the department and/or college may voluntarily cost share the F&A amount that would be due their respective unit.

    Refer to A Guide to Facilities and Administrative Costsfor additional information and contact PreAward Services with any questions.

     

  11. REMARKS. Enter any remarks or comments needed to explain or clarify the commitments listed.

     

  12. SIGNATURES. Signatures will be required from each unit committing cost sharing dollars. Signatures for personnel time commitments signify approval of the time being committed by the personnel listed.