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