Texas A

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Texas AM AgriLife Contracts Grants

• COST SHARING
• http//agcg.tamu.edu/

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COST SHARING

• OMB CIRCULAR A-110, Uniform Administrative
  Requirements for Grants and Agreements With
  Institutions of Higher Education, Hospitals, and
  Other Non-Profit Organizations
• (i) Cost sharing or matching means that portion
  of project or program costs not borne by the
  Federal Government.

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COST SHARING

• Mandatory cost sharing
• required under program guidelines
• Voluntary cost sharing
• not required under program guidelines
• Upon acceptance of proposal, Voluntary cost
  sharing becomes Mandatory

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COST SHARING

• MISCONCEPTION
• Cost Sharing Enhances Project Review
• NO

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COST SHARING

• FACT
• Voluntary Cost Share becomes Mandatory
• Must be Real s used to support the project
• From Existing Unit Funds (Non-federal such as
  RG)
• During the Project Period
• As an Allowable Cost.

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COST SHARING

• Make sure Proposed
• Cost Sharing
• Is
• Necessary/Required

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COST SHARING

• Alternatives to Cost Sharing
• Institutional Commitment
• Facilities and Equipment Statement
• Laboratories/Space
• Research Field Plots
• Software, Databases, etc.

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COST SHARING

• Alternatives to Cost Share (cont.)
• Faculty Expertise
• Resume/CV
• Current Pending Support
• Represents individual Researchers Program Base
  identifying existing Grant Support and plans for
  Future Support
• Letters of Collaboration from Individuals,
  Resource Groups, Administration, etc.

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COST SHARING

• Source of Funds for Required Cost Sharing
• (Prioritized Listing)
• Sponsor required or Administratively approved
  reduction in Facilities Administrative
  Costs/Indirect Costs permitting difference to be
  used towards Cost Share (Unrecovered Indirect
  Costs)
• Salaries RG based support
• Senior Personnel
• Support Staff, if substantial cost share is
  required

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COST SHARING

• Source of Funds for Required Cost Sharing
• (Prioritized Listing - continued)
• Other Direct Costs such as travel, materials and
  supplies, etc. (Must be paid on assigned cost
  sharing project number)

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COST SHARING

• OMB Circular A-110 Sub-part C .23
• verifiable from the recipient's records.
• not included as contributions for any other
  federally-assisted project or program.
• necessary and reasonable for proper and
  efficient accomplishment of project or program
  objectives.
• allowable under the applicable cost principles.

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COST SHARING

• OMB Circular A-110 Sub-part C .23
• not paid by the Federal Government under another
  award, except where authorized by Federal statute
  to be used for cost sharing or matching.
• provided for in the approved budget when required
  by the Federal awarding agency.
• Conform to other provisions of this Circular, as
  applicable.

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COST SHARING

• Documentation
• Extension support account number, 4XXXX, supplied
  by Contracts and Grants on the award notice
• Project number reflected on EPA or payment
  document used in conjunction with non-federal
  source of funds. (07-150000 27000 becomes
  07-150000 4XXXX)

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COST SHARING

• Web Sites for guidance
• Federal Government, Office of Management Budget
  http//www.whitehouse.gov/omb/grants/index.html
• TAMUS Policies and Regulations
• http//tamus.edu/offices/policy/index.html

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Texas AM AgriLife Contracts Grants

• Federal Regulations
• OMB Circular A-21 Cost Principles for
  Educational Institutions
• OMB Circular A-110 Uniform Administrative
  Requirements for
• Grants Other Agreements w/ Institutions of
  Higher Education
• OMB Circular A-133 Audits of State, Local
  Governments Non-
• Profit Organizations
• Cost Accounting Standards
• http//www.whitehouse.gov/OMB/circulars/index.ht
  ml

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Texas AM AgriLife Contracts Grants

• EFFORT REPORTING

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Texas AM AgriLife Contracts Grants

• Why is Effort Reporting Important?
• 60-80 of Project Expenditures are for Salaries
  and Wages
• Effort Reporting is the only way to verify the
  appropriateness of these expenditures
• OMB A-21 Requires after the fact confirmation
  based on suitable means of verification that the
  work was done

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Texas AM AgriLife Contracts Grants

• Areas of Concern
• Documentation / Management reports that
  contradict the effort report
• No corrected effort reports. Rubber Stamp
  approval. We should expect some corrections.
• Payroll corrections must have good
  justification

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Texas AM AgriLife Contracts Grants

• Examples of Inappropriate Justifications
• Project had funds remaining
• Need to close account
• Examples of Appropriate Justifications
• Correct expenditure to accurately reflect the
  amount of effort performed on the project
• Be sure that you can stand behind your
  justification!

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Texas AM AgriLife Contracts Grants

• How Serious are the Auditors about Effort
  Reporting?
• Northwestern Univ. 5.5 Million 2003
• Harvard 2.4 Million - June 2004
• John Hopkins 2.6 Million -Feb. 2004

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Texas AM AgriLife Contracts Grants

• Current Effort Report
• Sent out after every semester
• Must be signed by P.I./Employee or someone with
  firsthand knowledge of that individuals effort
• Return completed report to this office within 30
  days of receipt.

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BEAU Effort Reporting Certification
01/01/07-05/31/07
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BEAU Effort Reporting Certification
01/01/07-05/31/07ChecklistThe Agricultural
ProgramContracts Grants Office2147
TAMUSCollege Station, TX 77845-2147979.845-4781
fax [phone]
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Texas AM AgriLife Contracts Grants

• Whats coming to effort reporting
• TAMUS effort reporting system
• Works similar to TimeTraq and LeaveTraq
• Data downloaded from payroll
• Automatic routing

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Texas AM AgriLife Contracts Grants
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Texas AM AgriLife Contracts Grants
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Texas AM AgriLife Contracts Grants