9.08 / Cost Sharing on Grants and Contracts

Policy:
Wichita State University will solicit grant and contract funding from external agencies only when proposed projects or activities are consistent with its educational purpose and mission.  When funding agencies require a match from resources available to the University, cost sharing may be authorized where it is clear that the best interests of the university are served.

Cost sharing may be authorized, upon recommendation of the principal investigator, at three levels:

1. By a department chairperson from departmental funds;
2. By a college dean from college funds; or
3. By the cognizant university officer from funds under his/her purview.

In instances where cost sharing emerges as an issue in negotiations with an agency over a previously submitted proposal, the Associate Provost for Research and Director of the Office of Research Administration will consult with the concerned principal investigator, chairperson, dean and/or university officer to resolve the issue.  Commitments for matching funds will be authorized as outlined above.

Cost-sharing commitments may be proposed in the form of unreimbursed salaries and related fringes, overhead on salaries and fringes, or other operating expenses directly applicable to the project effort, and will be evaluated on the basis of the availibility of the department or college to absorb these costs from alternate sources of funds.

Procedures:
To assure accuracy in reporting to funding agencies, cost-sharing expenditures will be recorded as research or service costs in separate accounts for each grant or contract.

Upon receiving an award involving University cost sharing, the Office of Research Administration will assign two accounts: one for the new grant account and one for the cost-sharing account.

When cost-sharing commitments involve general use funds, the Office of Research Administration will prepare a budget adjustment form for approval by the principal investigator and the authorizing budget officer to transfer salaries and/or other operating expenses to the cost sharing account.

When cost-sharing commitments involve restricted use funds, the Office of Research Administration will prepare a purchase requisition for approval by the principal investigator and the authorizing budget officer to transfer funds by interfund voucher to the cost-sharing account.  A budget adjustment will also be prepared by the Office of Research Administration to increase income to the cost-sharing department and record the anticipated expenditure.

It will be the responsibility of the principal investigator to determine whether the funding of grant expenditures is to be charged to the grant account or the cost-sharing account.