Accounting Office

The following steps line up with the visualization below.

1. When cost sharing is defined by the Office of Research and Economic Development (RED)-Sponsored Programs Administration (SPA) as a requirement on a sponsored award.
2. A cost sharing specific project will be created and associated with the award by Extramural Funds (EMF) in the Accounting Office. The cost sharing project number will be the award number plus “099”, for example, if the Kuali number is 123456, the PPM Award number would be K123456, the main project number would be K123456, and the cost sharing project would be K123456099.
3. RED issues the Notice of Award.
4. The PI and designated department grants personnel are notified and instructed to complete the Kuali Build form and provide the COA to be used to fulfill the cost sharing as applicable. If more than one COA fund is used to fulfill the cost sharing, the department must provide the amount by fund.
5. Once the form is completed, EMF is notified and can complete the set-up of the cost sharing project in PPM by associating the indicated funds with the project and defining a function code override as applicable.
6. Once the set-up is completed, the relevant department C&G analyst(s) are notified that a budget is required through the standard daily email process.

PPM and all related reports are configured with the following structures:

• Only one cost sharing project per award
• Cost Sharing Project number will end with “099”
• Each Project number can only be defined with one activity code
• Each project number can only be defined with one function code for GL and Budget integration purposes
• Multiple non-C&G funds can be associated with the project for budgeting and costing purposes
• Each project number can only be defined with one program code for GL and Budget integration purposes
• Indirect Costs can be automatically calculated on cost sharing expenses based on defined burden base and rate for use in reporting, but these amounts will not be reflected in the GL as they are not true indirect costs.
• Cost sharing that is ONLY comprised of unrecovered indirect cost cannot be tracked in the cost sharing project; however, the requirement should be referenced in the Award notes.
• Since Actual Burden Cost on Cost Sharing projects do not feed to the GL (and subsequently the Oracle Budget), a user request was created to exclude BC80 budgets on cost sharing projects from feeding to Oracle Budget (and subsequently the GL).

⚠️ Important: Cost sharing that is ONLY comprised of unrecovered indirect cost cannot be tracked in the cost sharing project; however, the requirement should be referenced in the Award notes.

Since Actual Burden Cost on Cost Sharing projects do not feed to the GL (and subsequently the Oracle Budget), a user request was created to exclude BC80 budgets on cost sharing projects from feeding to Oracle Budget (and subsequently the GL).

When a Cost Sharing Project budget is created in PPM, the budget will interface with Oracle Budget in the overnight process by reducing the designated COA using the default project value and reflecting the cost sharing budget under the designated Cost Sharing Project code.

For example, if the cost sharing requirement on an award K987654 is $10K and the designated source of the cost sharing is 1511-19900-A01234-44-000-0000000000-D04567ABCD-F1234567, when the PPM budget is created, the following transaction should be reflected in the Oracle Budget summary:

• Reduce budget: 1511-19900-A01234-BC75-44-000-0000000000-D04567ABCD-F1234567
• Increase budget: 1511-19900-A01234-BCXX*-44-000-K987654099-0000000000-00000000

*As defined in PPM Cost Sharing Project Budget

⚠️ Important: Since Actual Burden Cost on Cost Sharing projects do not feed to the GL (and subsequently the Oracle Budget), a user request was created to exclude BC80 budgets on cost sharing projects from feeding to Oracle Budget (and subsequently the GL).

Departments should code expenses associated with cost sharing similar to any other project related costs.

• Payroll costs will automatically include related benefits and assessments as appropriate.
• Burdened costs (aka Indirect Costs) will automatically be calculated based on project definitions. However, Burdened costs will only be reflected in PPM for financial reporting to the sponsor.

Additional note:

• Procurement transactions must use the POETAF
• All other systems (e.g., payroll, work orders, reimbursements, etc.) will use the GL equivalent of the POETAF

Reports:

• PPM Reports and Queries
  Cost Sharing project budgets and expenditures, including burdened costs (i.e., BC80) will appear in all reports and queries within PPM, the Prime PI Summary report, and the Inception to Date Report as long as the costs and budgets are properly coded.

• Invoices and Reports to Sponsors
  All cost sharing recorded to cost sharing projects (i.e., project numbers ending in “099”) can be included with invoices and reports to sponsors.

• General Ledger & Oracle Budget Reports
  Cost Sharing direct costs and budgets exclusive of BC80 will appear in the General Ledger and Oracle Budget reports as this information is for sponsor reporting/reference purposes and should not be included in the campus indirect cost pool received from external sponsors and available for redistribution.

The manual form (link) is used to collect cost share through 6/30/2024 that has not been posted in PPM under project -099. This form will also be needed for cost share that is tracked outside of PPM (e.g., 3rd party match/in-kind, comprised of only unrecovered indirect cost, GAANN fellowship awards, etc.).

Please note, when navigating the file:

• The first tab contains instructions and examples of Looker Payroll/Finance data that should be submitted as backup.
• The second tab is the Cost Share form.

• Do I include benefits with salary cost share? → Yes—include related benefits and assessments.
• Do I include indirects? → Yes—burdened costs should be included for sponsor reporting.
• Can I track unrecovered indirect-only cost share in the project? → No—reference the requirement in Award notes.
• What does “099” mean? → The cost sharing project number is the award number plus “099.”