Cost Share Codes in the Integrated System
What is the purpose of a cost share code?
To track the presence of institutional or third – party cost commitments in support of the goals of a specific sponsored award.
Why is tracking the commitments important?
Program costs as represented in budgets and budget narratives, not reimbursed by the sponsor, must be born by the institution in support of these costs toward the delivery of program outcomes.
Where are the codes located?
- On the Notice of Award (NOA), left hand column (See the legend below for codes and their respective descriptions).
- In the Integrated System at the Award level on the ‘References’ tab, field entitled, “GC Award Cost Sharing.” (See below)
What do the cost share codes on the NOA and in the Integrated System mean?
0 = Personnel Only - Includes salary, wages and applicable fringe benefits for all UVA employees; commitments associated with charging these costs are included on effort reports for certification.
1= NOT USED
2 = NO cost share
3 = Other Than Personnel Services (OTPS) Only –e.g. supplies and materials and contractual services.
4 = Other Than Personnel Services(OTPS) and Personnel – Commitments have been noted in both other cost categories and Personnel costs.
5 = Modified Total Direct Cost (MTDC) Exclusions Only - exclusions include Equipment, Tuition Remission, Offsite Facility Rental, capital expenditures, patient care, scholarships, fellowships, and direct costs on outgoing subawards and subcontracts in excess of $25,000.
6 = Waived F&A Only – Forfeiture of the recovery of F&A to meet a cost share commitment to a sponsor requires sponsor and institutional approval.
7 = Third Party/External – includes contributions from a non-UVA entity, e.g. volunteer time, a donation of educational supplies, and the use of a vehicle to transport study participants. These costs are not part of the institutional accounting records.
8 = External Sub has Cost Share – Cost share commitments passed through to or made by sub-recipients. In principle, these are UVA commitments. Therefore, in practice, as the prime recipient, UVA is responsible for monitoring the activity of it sub-recipients to ensure commitments of cost share to the sponsor have been met.
9 = External Sub and UVA Commitments – Cost share commitments made by sub-recipients are, in principle, UVA commitments. Therefore, in practice, as the prime recipient, UVA is responsible for monitoring the activity of it sub-recipients to ensure commitments of cost share to the sponsor have been met. Both UVA as the prime recipient and the sub-recipient share a responsibility in commitments made.
What if more than one code is required to define the cost share?
OSP will use the most comprehensive code to define the cost share included in an award. If personnel costs are involved, the code defaults to “0.” In all cases, the award budget and budget narrative must be consulted to determine the specific requirements of the award.
What if I disagree with the code used?