UCSD
CAMPUS NOTICE
University of California, San Diego
 

OFFICES OF EXTRAMURAL FUNDS, FINANCIAL ANALYSIS
AND CONTRACT AND GRANT ADMINISTRATION
May 26, 1999
KEY ADMINISTRATORS/KEY SUPPORT STAFF
PRINCIPAL INVESTIGATORS
SUBJECT: Cost Sharing on Sponsored Projects PPM 150-45
Cost Sharing Tracking System (Cost Sharing Subsystem - CSS)
The Cost Accounting Standard (CAS) 501 incorporated in OMB Circular A-21 effective May 1996 requires consistency in estimating, accumulating and reporting costs. This requirement applies to formal cost sharing on sponsored projects. Formal cost sharing is defined as a commitment of University resources or funding that supplement externally sponsored projects, and meets one or more of the following criteria:
a) Included and quantified (e.g. % effort and/or dollar amount) in the proposal budget,
b) Specifically identified and quantified in the proposal narrative, or
c) Included and quantified in the award document, either directly or by reference to the proposal
To comply with CAS, it was necessary to develop a system that will record, track, and verify formal cost sharing. The changes in requirements and the accompanying new procedures also necessitated the revision of the PPM 150-45, Cost Sharing on Sponsored Projects, effective 5/14/99. The
issuance can be accessed at
http://adminrecords.ucsd.edu/ppm/docs/150-45.HTML.
It is necessary to ensure that all recipients of sponsored projects with formal cost sharing commitments meet the new requirements. Therefore, all formal cost sharing commitments on new and continuing awards with a start date of July 1, 1999 must be recorded on the new system, called the Cost Sharing Subsystem (CSS). For awards with a start date prior to this time, cost share tracking may continue to be recorded manually, although the use of the CSS is strongly encouraged. If you would like to use automated reporting for awards with a start date before 7/1/99, please notify Extramural Funds (EMF) to activate the project's cost share field in IFIS.
Note: Under campus policy, only Formal Cost Sharing commitments must be tracked and reported. Project collaboration or enhancement commitments as defined in PPM 150-45 do not require tracking.
The CSS is user-friendly and web-based. An IFIS or Darwin user ID and password are required to access the system. Once the cost sharing commitment data is entered into the CSS, the required expenditure information will be extracted from the Personnel/
Payroll System (PPS), the Integrated Financial System (IFIS), and the Equipment Acquisition Management System (EAMS). Manual entries will need to be made for non-expenditure formal cost sharing commitments. The system will track start and end dates, cost sharing amounts, and type of cost sharing (i.e., salaries & benefits, supplies, other expenses, value of land, depreciation, etc.). It will also provide reports to accumulate cost sharing by budget and or project period. CSS has the following features:
1) An on-line tutorial, which can be accessed at
https://www-act.ucsd.edu/cgi-bin/financiallink.pl/1/
2) Help screens
3) An email address (costshare-l@ucsd.edu), and
4) A hotline number (822-2727) to facilitate training and answering questions
The Division of Extramural Funds has received many inquiries from departments who are interested to begin using the CSS. Therefore, the CSS will be released to the campus July 1, 1999. We encourage the users to review the entire tutorial-based training and become familiar with the new system prior to use. We are totally committed to provide you with the necessary tools to make this transition as easy as possible. We encourage any feedback you may have regarding the system. Emma Reyes
Manager, Extramural Funds
Bill Brophy
Director, Financial Analysis
Linda Dale
Director, Office of Contracts & Grants
Administration
NOTE:
Key contact personnel: Lyle Kafader, ACT & Maria Cruz, EMF
Alternates: Rachel Mercado, EMF & Rhona Hernandez, EMF