Process, Roles and Responsibilities

DLCI

• Prepare proposal and budget.
• Obtain letters of commitment from subrecipients and third parties.
• Identify the source unit(s) responsible for funding cost sharing and describe the sponsor's cost sharing requirements in the KC Dev Proposal.

RAS

• Review cost sharing as part of KC Proposal Review.
• Confirm all cost sharing source approvals have been obtained and consistent with sponsor requirements.
• Review for unintentional or voluntary cost sharing.

RAS

• Enter sponsor award in KC in ACTIVE or other status as appropriate per award specifics.
• KC feeds cost sharing data from Institute proposal to award database for Level One WBS.
• Review award information with cost sharing.
• Request cost share child account(s) in Pending status if known that one will be needed
• Send award and KC Notice of Award to DLCI.
• Request a Cost Sharing Template from the DLCI.

DLCI

• Complete Cost Sharing Template initially for every fiscal year of the entire project, and annually provide an update by fiscal year, including both funded and non-funded cost sharing, and send to RAS. Must be routed and approved at award start and with annual update.

RAS

• Review DLCI's completed template to confirm that the full cost sharing obligation under the award is described.
• Replace proposal cost sharing data on Level One WBS element with data in completed template.
• Create a lower level cost sharing WBS for any cost share plan that includes MIT funded cost sharing types (i.e. not "Non-Funded" cost share types and not Tuition Subsidy) and enter only the MIT funded cost share lines in child cost share plan.
• Send to DLCI the revised Notice of Award for Level One WBS including data from cost sharing template.
• Send to DLCI the NoA for lower level cost sharing WBS, if applicable.

VPF-SPNA

• Confirm that all funded cost sharing for the fiscal year in the cost share child account(s) is equal to that in the Parent Account.
• Processes JV funding entries for all funded cost sharing type lines, excluding tuition subsidy, to the lower level cost sharing WBS account, based on amounts shown in Kuali Coeus using the funding source accounts for the current fiscal year.

DLCI

• Make appropriate payroll distributions to cost sharing WBS, for cost sharing involving salary and EB.
• Yearly, prior to mid-July, submit changes to the cost sharing plan for the new/current FY to RAS using the Cost Sharing Template. 
  • Provide source accounts for all new/current FY funded cost sharing except RA tuition subsidy. (DLCI documents details of tuition subsidy over life of award - see below.)

RAS

• Review DLCI's Cost Sharing Template to make sure that the plan for the full obligation under the award is described and valid source accounts have been provided.
• Enter changes into KC and upload Cost Sharing Template to KC Award as a Non-Shared Attachment.
• Send Change Notice to PI and DLCI administrator.
• Monthly, review exception report and correct any discrepancies between cost sharing data entered for the Level One WBS vs the cost sharing child WBS.

VPF- SPNA

• Confirm that all funded cost sharing for the fiscal year in the cost share child account(s) is equal to that in the parent account.
• Process JV funding entries for all funded cost sharing type lines, excluding tuition subsidy, to the lower level cost sharing WBS account, based on amounts shown in Kuali Coeus using the funding source accounts for the current fiscal year.

DLCI

• If F&A under-recovery, though generally discouraged as cost sharing for MIT awards, is a planned source of cost sharing::
  • Process JV entry to charge the cost sharing WBS for F&A under-recovery.
  • Process annual and final entries to adjust to actual under-recovery.

RAS Subaward Team

• Enter cost sharing requirement in Subawards in KC as applicable
• Include cost sharing requirement in subaward agreements with requirement for including cost sharing on invoices.

DLCI

• Review subaward invoices for cost sharing and track internally.
• Annually provide copies of documentation of non-MIT funded cost sharing and RA tuition subsidy to RAS and VPF Sponsored Accounting.
• Send copies of any financial reports submitted to the sponsor to VPF Sponsored Accounting and RAS.

VPF-SPNA and RAS

• Monitor completion of documentation.
  • VPF Sponsored Accounting reports problems to RAS.
  • RAS reports problems to dean/VPR.

VPF-SPNA, DLCI and RAS

• Maintain copies of non-MIT funded cost sharing and RA tuition subsidy documentation prepared by DLCI.

VPF-SPNA

• When reporting cost sharing for award with subrecipient expense, check with RAS Subawards Team to determine if subrecipient cost sharing should be included.
• In required interim financial reports, report all documented cost sharing.

RAS Subawards Team

• During subaward closeout, confirm with DLCI that subaward cost share requirements have been met.

DLCI

• Submit any sponsor-requested special reports to VPF Sponsored Accounting for signature.
• Submit signed sponsor-requested special reports to sponsor and send a copy to RAS.

VPF-SPNA

• Conduct final audit of cost sharing WBS to make sure actual expenditures and Non-funded Cost Sharing documentation meet full cost sharing obligation of award.
  • Each Cost Share Type in the KC Cost Sharing Plan (i.e., Salary & EB, Tuition Subsidy, Equipment, F&A, Subrecipient) should match what is charged to the WBS in SAP and/or documented by DLCI.

DLCI

• As needed, prepare and submit to RAS a Cost Sharing Template to ensure cost sharing obligation stated in the award is being reported.

RAS

• Enter cost sharing closeout changes in KC.

VPF-SPNA

• After full cost sharing commitment has been fulfilled, documented, audited: submit final financial report to sponsor (including reporting cost sharing) unless required to be submitted by DLCI or RAS. Check sponsor-specific information or contact your CA if you have questions.