Purpose

To establish University policy and procedures by which a department chairperson, college dean or University officer may authorize and meet an external agency's cost sharing or matching requirements on grants and/or contracts solicited by Wichita State University.

Policy

Wichita State University will solicit grant and contract funding from external agencies only when proposed projects or activities are consistent with its educational purpose and mission. When funding agencies require a match from resources available to the University, cost sharing may be authorized where it is clear that the best interests of the university are served.

Cost sharing may be authorized, upon recommendation of the principal investigator, at three levels:

1. By a department chairperson from departmental funds;
2. By a college dean from college funds; or
3. By the cognizant university officer from funds under his/her purview.

The commitment of cost-sharing funds and source will be authorized on the proposal routing sheet at the time the proposal is submitted and confirmed by sequential authorizations through the administrative structure.

In instances where cost sharing emerges as an issue in negotiations with an agency over a previously submitted proposal, the Vice President for Research and Technology Transfer will consult with the concerned principal investigator, chairperson, dean and/or university officer to resolve the issue. Commitments for matching funds will be authorized as outlined above.

Cost-sharing commitments may be proposed in the form of unreimbursed salaries and related fringes, overhead on salaries and fringes, or other operating expenses directly applicable to the project effort, and will be evaluated on the basis of the availability of the department or college to absorb these costs from alternate sources of funds.

Procedures

To assure accuracy in reporting to funding agencies, cost-sharing expenditures will be recorded as research or service costs in separate accounts for each grant or contract.

Upon receiving an award involving University cost sharing, the Office of Research and Technology Transfer (RTT) will assign two accounts: one for the new grant account and one for the cost-sharing account.

When cost-sharing commitments involve general use funds, RTT will prepare a budget adjustment form for approval by the principal investigator and the authorizing budget officer to transfer salaries and/or other operating expenses to the cost sharing account.

When cost-sharing commitments involve restricted use funds, RTT will prepare a purchase requisition for approval by the principal investigator and the authorizing budget officer to transfer funds by interfund voucher to the cost-sharing account. A budget adjustment will also be prepared by RTT to increase income to the cost-sharing department and record the anticipated expenditure.

It will be the responsibility of the principal investigator to determine whether the funding of grant expenditures is to be charged to the grant account or the cost-sharing account.