Marti Dunne

1
Research Administrators Forum

• Marti Dunne
• Associate Vice Provost for Research Compliance
  and Administration

2
Objectives

• Today we will review
• Types of Cost Sharing
• The dark side of Cost Sharing
• Audits
• Cost Sharing _at_ NYU Sharing Experiences

3
Types of Cost Sharing

• Mandatory
• Voluntary
• Voluntary Committed
• Voluntary Uncommitted

4
What is the dark side of cost sharing?

• Statements in the proposal text can be construed
  as voluntary cost sharing commitments

5
Voluntary committed cost sharing

• Recorded in the financial system An NYU account
  must be set up!
• Tracked
• Reported
• Factored into the calculation of the FA rate

6
Cost Sharing isnt just salaries

• Any other commitment in the proposal but not
  charged to the agency
• Supplies and Materials
• Contributed services from institutional centers
• Travel
• Equipment/instrumentation grants
• Maintenance

7
Why do your PIs insist on cost sharing?

• Agencies dont permit PI and key personnel to
  charge all of their time
• It looks good to the reviewers
• Youre going to pay my salary anyway

8
What if we are audited?

• Auditor reviews
• Proposal
• Award
• Cost charged to the grant
• Progress Reports
• Other federal grants during the same time period
• Auditor interviews PI

9
Cost Sharing _at_ NYU