Reporting Non-FEC Cost Sharing Contributions

• Introduction
• Cost Share Process Overview
• PI/Staff Procedure/s: Reporting Non-FEC Cost Sharing Contributions
• References/Regulations
• Contacts

Introduction

Cost sharing contributions other than faculty effort are considered non-FEC contributions.

Cost Share Process Overview

PI/Staff Procedure: Reporting Non-FEC Cost Share Contributions

3. Ensure that the source of cost share is an allowable expenditure in accordance with the terms of the grant agreement. Remember: contributions must occur during the benefiting budget period.
4. Make copies of the documentation.
5. Highlight the contributed expenditures on the copies.
6. Obtain the following information from FIN:
   • Benefiting Budget Begin Date - in the Financial Accounting System (FAS):
     1. enter 'FIN' in the Choice field,
     2. enter '1' (On-Line Financial Information Menu) in the ACTION field,
     3. enter (the benefiting budget number) in the BUDGET field, and
     4. enter '4' in the ACTION field.
   • Benefiting Budget's Standard IDC Rate and Base - in the Financial Accounting System (FAS):
     1. enter 'FIN' in the Choice field,
     2. enter '5' (Financial Index Inquiry) in the ACTION field,
     3. enter '2' (Budget Number Index) in the ACTION field,
     4. enter (the biennium year) in the BIENNIUM field,
     5. enter (the benefiting budget number) in the BUDGET field, and
     6. enter '3' in the ACTION field.
7. Download Non-FEC Cost Share Contribution Spreadsheet (MS Excel) and open it. Start a fresh sheet for each budget year of the award.
8. Fill out the spreadsheet as follows:
   • Top Section--Fill in the following:
     • Benefiting Budget #--the budget with the cost share requirement.
     • Begin Date and End Date--obtain this information as directed in '6' above.
     • Standard IDC Rate (federally negotiated F&A rate) and Base--obtain this information as directed in '6' above.
     • Prepared By:--enter your name.
     • Preparation Date:--enter today's date.
   • Main Section--Enter information in the following as needed:
     • Contributing UW Budget# or Third-party Name--enter the UW budget number or the name of the third-party (non-UW) source that made the contribution.
     • MM/DD/YY on Bar or Third-party Letter--if the contribution is from a UW budget, enter the date of the expenditure as it appears on the BAR; if from a non-UW source, enter the date as it appears on the contributor's letter.
     • Object-subobject Code--enter the object-subobject code as it appears on the BAR.
     • Expenditure Description or Employee Name--enter the expenditure type (e.g. Services, Equipment, Supplies) or the name of the employee whose salary has been contributed.
     • Benefiting Budget IDC Percentage Rate--Prior to entering this column,check the standard indirect cost base to see which object codes may be exempt from Facilities and Administrative (indirect) cost. Enter the standard F&A (indirect) percentage rate if the base does not exempt this item.
     • Salary Fringe Benefit Rate Percentage--look at Payroll Load Rate to obtain the correct rate for the salary object code and the time period of the salary payment.
     • Salary Dollar Amount--if the contribution is a non-FEC salary expenditure, enter the dollar amount of the portion that is being contributed. The contribution cannot exceed the amount shown for that line item on the BAR.
     • Non-salary Dollar Amount--if the contribution is a non-salary expenditure, enter the dollar amount that is being contributed. The contribution cannot exceed the amount shown for that line item on the BAR.
   • The Spreadsheet -- will automatically calculate the following columns:
     • Salary Fringe Benefit Dollar Amount: Salary Dollar Amount*Salary Fringe Benefit Rate.
     • Indirect Cost (F&A) Dollar Amount*: (Salary Dollar Amount + Non-Salary Dollar Amount + Salary Fringe Benefit Dollar Amount)*Benefiting Budget F&A Percentage Rate.

       *The F&A (Indirect Cost) Dollar Amount needs to be zero when the object-subobject code is exempt from F&A per the Standard Indirect Cost Base.

     • Total Dollar Amount: Salary Dollar Amount + Non-Salary Dollar Amount + Salary Fringe Benefit Dollar Amount + F&A (Indirect Cost) Dollar Amount.
     • Totals row: Excel formulas provide a sum for each column. You may add additional rows, if needed.
9. Send spreadsheets and supporting documentation to GCA/CS, Box 351122. Also keep copies for your departmental file.
10. Please send an email to your GCA Team containing the completed spreadsheet as an attachment and a note saying the hardcopy backups are on the way.
11. Check the budget driver for accuracy two weeks after submission. In the Administration Applications go to BGT, 6) Faculty Effort System, 03) Cost Sharing Inquiry, enter the benefiting budget number, and press enter to see the cost share information.
12. Notify gcaques@u.washington.edu of any problems.

References/Regulations

• UW Grants Information Memorandum (GIM) 21 - Cost Sharing Policy for Sponsored Agreements
• Office of Management and Budget Circulars:
  • A-21 - Cost Principles for Educational Institutions
  • A-110 - Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and other Non-Profit Organizations
• Faculty Effort Certification (FEC)
• Non-FEC Cost Share Contribution Spreadsheet (MS Excel)

Contacts

• are preparing your proposal or waiting to hear about a submitted proposal, contact Grant and Contract Services (GCS) via:
• email at gcsvcs@u.washington.edu
• phone at 206.543.4043
• have cost share questions on your award, contact Grant and Contract Accounting (GCA) via:
• email at gcaques@u.washington.edu
• phone at 206.543.8454
• have faculty effort questions on your award, contact Management Accounting and Analysis (MAA) via:
• email at suzette@u.washington.edu
• phone at 206.685.7395

Grant and Contract Accounting
A Department of Financial Management
gcaques@u.washington.edu
Modified: April 13, 2005