职位奖励-研究室

成本转移是指支出从一个指标转移到另一个指标.  的 administration of cost transfers is very important whenever sponsored program funding is involved because expenses may only be charged to a particular grant or contract if they can be specifically identified with the funded activity they benefit.

所有成本转移必须记录、解释和批准.  的 A赞助项目助理总监 是否可以协助制作成本转移表格.

• 非工资成本转移表
• 工资费用转移表

Cost share (matching funds) is the portion of the project costs not paid by the sponsor. (联邦法规第2卷第200部分.30) 的 resources being cost shared must be quantifiable, trackable, and reported to the sponsor.

Montana Tech only allows reports cost share when it is required by the sponsor. (强制性费用分担)

强制性的和. 自愿分担费用

• 自愿分担费用: 提案中提供的量化资源，不是发起人要求的. Federal sponsors cannot “encourage” cost share as part of review requirements.
• 强制性成本分担: Quantified resources required by the sponsor in order to receive consideration for the proposal. Mandatory cost share must be tracked by Montana Tech as a part of the award and be reported to the sponsor. 此要求将在应用指南中描述. 如果菲律宾十大彩票平台大学不能提供承诺的费用分摊额, 担保人可以减少其资金或要求一些报销.

分摊费用的常用项目包括:

• 教师的时间/精力;
• 未还原的F&A;
• F的贡献&A;
• 实物的贡献;
• Graduate Tuition Waivers; and
• 与项目相关的旅行.

第三方成本分担

第三方成本分担 is the value of any services or resources provided by a “third party” (not Montana Tech and not the sponsor) in support of the project. Montana Tech requires a letter of collaboration from the third party stating the exact items being cost shared and the exact value of cost share. 该信函必须由第三方授权机构签署. 记住, Montana Tech is still the responsible party for all cost share being provided in a proposal. 如果第三方成本分担没有实现, 菲律宾十大彩票平台大学仍然负责提供这笔费用份额.

未还原的F&A

未还原的F&A是担保人允许的F之间的差值&A级和菲律宾十大彩票平台大学&速度. If the sponsor has a lower rate, then this difference can be used as cost share.

F的贡献&A

F的贡献&A是计算出的F&与菲律宾十大彩票平台大学对该项目的任何现金捐助有关. Cash contributions include faculty time/effort on the project or contributing funds (non-federal) being used to pay any cost shared items by Montana Tech.

菲律宾十大彩票平台大学不允许隐含的成本分摊和量化资源. This situation occurs when in the scope of work (or any proposal section other than budget/budget narrative) specifically states university support that can be quantified.

例子: X教授会花10%的时间在这个项目上监督学生. This is quantifiable due to being able to put a dollar amount on Professor X’s time. 一个可以接受的说法是: Professor X will direct all research activities associated with this project.

例子: Montana Tech will provide two work stations and computers in support of this project. 更好的说法是: Montana Tech will provide the computer resources and technical support for successful completion of this project.

时间和精力
时间和精力报告由 统一指南2 CFR Part 220.

的 effort of everyone paid to or committed to work on the federally funded Project MUST be tracked and documented, in the context of all the other actives each person does as part of his/her job duties.

• 指导方针承认这一点, 活动通常是模糊的, 因此，真诚的估计是允许的.
• 每个学期都必须花时间和精力记录“事后”

OSP帮助解决这个问题，并将文档归档, but the PI is responsible for and must verify the effort by each person paid by the project (or whose effort is part of committee cost share).