Roles and Responsibilities

DLC

• Prepare proposal and budget.
• Obtain letters of commitment from subrecipients and third parties.
• Identify who will be responsible for securing cost sharing.

RAS

• Enter sponsor award in Kuali Coeus in ACTIVE status.
• Kuali Coeus feeds cost sharing data from proposal to award database for Level One WBS.
• Send award and Kuali Coeus Notice of Award to DLC.

DLC

• Complete Cost Sharing Template Form for each fiscal year of the project period, including both funded and non-funded cost sharing, and send to RAS contact.

RAS

• Report to Dean/VPR if completed template not received within one month of transmission of NoA.
• Review DLC'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.
• If award cost sharing plan includes MIT funded cost sharing, other than RA subsidy, create lower level cost sharing WBS and enter MIT funded portions of the plan.
• Send to DLC revised Notice of Award for Level One WBS including data from cost sharing template.
• Send to DLC NoA for lower level cost sharing WBS.

VPF

• Process JV funding entries for all amounts shown on the lower level cost sharing WBS with funding source accounts for the current fiscal year. If F&A U/R is a planned source of cost sharing, process JV entry to charge the cost sharing WBS for F&A underrecovery.

DLC

• Make appropriate payroll distributions to cost sharing WBS.
• Yearly, prior to mid-July, submit to RAS all changes to the cost sharing plan for the current FY via the Cost Sharing Change Form. Source accounts must be provided for all current FY funded cost sharing other than RA tuition subsidy.

RAS

• Review DLC's Kuali Coeus Cost Sharing Change Form to make sure that the plan for the full obligation under the award is described and source accounts have been provided.
• Report to Dean/VPR if completed change form not received by August 1.
• Enter changes into Kuali Coeus and send Change Notice to PI and DLC administrator.
• Monthly, reviews exception report and corrects any discrepancies between cost sharing data entered for the Level One WBS vs the cost sharing child WBS.

VPF

• Mid-July, process JV funding entries for all amounts shown on the lower level cost sharing WBS with funding source accounts for the current fiscal year.
• If F&A Underrrecovery is a planned source of cost sharing, process JV entry to charge the cost sharing WBS for F&A underrecovery, process annual and final entries to adjust to actual underrecovery

DLC

• Annually provide copies of documentation of non-MIT funded cost sharing and RA tuition subsidies to RAS and VPF Sponsored Accounting.

RAS & VPF

• Monitor completion of documentation. VPF report problems to RAS; RAS report problems to Dean/VPR.

RAS RST

• Audit invoices to confirm subrecipients are meeting cost sharing requirement.

DLC, RAS and VPF

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

DLC

• Submit copies of any financial reporting submitted to the sponsor to VPF Sponsored Accounting and RAS.

VPF

• When reporting cost sharing for award with subrecipient expense, check with RAS RST to determine if subrecipient cost sharing should be included.
• In required interim financial reports, report all documented cost sharing.
• Conduct final audit of cost sharing WBS to make sure actuals meet full cost sharing obligation of award. Review DLC documentation for compliance with MIT documentation guidelines.
• Prepare and submit to RAS a Kuali Coeus Cost Sharing Change Form and final financial report to make sure cost sharing obligation stated in the award is being reported.
• After full cost sharing commitment has been fulfilled, documented, audited, submit final financial report to sponsor including reporting cost sharing.

RAS

• Enter cost sharing close out changes in Kuali Coeus.