Budget

  Costsharing Q&As

  Coversheet Information

  Definition of a Sponsored Program

  KSU Contacts

  Miscellaneous Information

  Post-Award FAQs

   COVER SHEET INFORMATION

Legal Name of Applicant: Kennesaw State University

Address: 1000 Chastain Road, MS#0111, Kennesaw, GA 30144-5591

Telephone: 770-423-6046

Email: sponprog@kennesaw.edu

Authorized Representative, Fiscal Agent, or Certifying Officer for Proposals:
Dr. Beverly B. Maddox, Associate Dean for Grants and Contracts

Authorized Representative, Fiscal Agent, or Certifying Officer for Contracts:
Dr. Randy Hinds, CIO & Interim Vice President for Business & Finance

President: Dr. Daniel Papp, (770) 423-6033, fax (770) 423-6543, dpapp@kennesaw.edu

Note:  No individual is authorized to sign or certify grant or contract submissions on behalf of KSU except for the individuals listed above

 

  BUDGET INFORMATION

Negotiated Indirect Cost Rate (7/1/05-6/30/09):
For contracts issued after June 30, 2005, KSU's indirect cost rate is 34% of direct costs excluding capital expenditures (buildings, individual items of equipment, alterations and renovations) and that portion of each subaward in excess of $25,000. (OGC will help you figure this out.)

Faculty Release Time:

Academic Year: 1/8 salary per course release + fringes

Summer Salary: If a faculty member devotes an entire summer to a funded project, salary would be computed on the basis of a maximum of 30% of their academic year's salary. Salaries are computed at the rate of 10% per one-month effort. Total amount of summer compensation from all sources should not exceed 30% of the current academic year salary (Section 7.16 of Faculty Handbook)

Fringe Benefits calculated as:
30% of salary (for academic year)
20% of salary (during summer)

Part-Time Faculty Cost:
Departmental Rate (No fringe benefits)
FICA: 6.20% and Medicare: 1.45%

Student Rate:
Typical=$6.50 per hour
FICA: 6.20% and Medicare: 1.45%

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  CONTACTS

Associate Dean for Grants & Contracts:
Beverly B. Maddox, Ext. 6036

Pre-Award

Director, Grant & Contracts Administration:
Carolyn Elliott-Farino, Ext. 6381

Director, Proposal Development & Programmatic Research:
Laura Letbetter, Ext. 3365

Grants & Contracts Professional:
Dawn Marsala, Ext. 6046

Post-Award

Assistant Director:
Shannon Kinman, Ext. 3377

Accounting Professionals:
Candis Lobik Dickson, Ext. 6973
Anna McCoy, Ext. 6984
Debbie Shook, Ext. 6974

Chief Information Officer:
Dr. Randy C. Hinds, Ext. 6755

Interim Director of Information Technology Services:
Lectra Lawhorne, Ext. 6620

Institutional Review Board Chair:
Dr. Ginny Zhan, Ext. 6679

Environmental Health & Safety Director:
Gerald C. Donaldson, Ext. 3321

Plant Operations Director:
Jodie Sweat, Ext. 6224

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  MISCELLANEOUS INFORMATION

U.S. Congressional District: 11th

EIN Number: 58-0965786

DUNS Number: 62-775-8923

IRB Assurance Number: FWA00004584

IRB Assurance Expiration: March 19, 2012

IRB Registration Number: IRB00001469

Is applicant delinquent on any federal debt? NO

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  DEFINITION OF WHAT IS AND WHAT IS NOT A SPONSORED PROGRAM

GENERAL DEFINITION:

"Sponsored programs" refers to scholarly, professional, and creative activities that KSU personnel conduct with support from external funding instruments such as grants, contracts, cooperative agreements, or other agreements.

SPECIFIC DEFINITIONS:

A. In addition to the general definition above, any one of the following conditions is sufficient to define a sponsored program:

Conditions Concerning the Nature of the Agreement/Activity

1. A formal proposal exists requiring the endorsement of a KSU-authorized official.
2. Progress, technical, final reports, and/or other exchanges are required. The proposed activity binds KSU to a specific delivery of work including service to a sponsor.
3. The activity has a specified performance period or completion date.
4. The agreement for the activity contains compliance terms and conditions.
5. The agreement for the activity contains provisions for confidentiality.
6. The testing/evaluating of proprietary products is involved.

Conditions Concerning Financial/Institutional Involvement

1. Initial pricing, expenditures, financial reporting, and/or performance may be subject to external audit.
2. Billing, separate accounting procedures, and/or report of expenditures are required.
3. Reimbursement/payment is contingent on completion of specified exchanges.
4. Unexpended funds must be returned to the sponsor at the end of the activity.
5. Cost sharing/cash matching is involved in the performance of the activity.
6. The activity includes budgeted indirect costs.
7. The activity involves disposition of property, whether tangible or intangible, that may result from the activity (e.g., equipment, inventions, copyrights, or rights in data).

B. A sponsored program is NOT:

1. A voluntary donation -- i.e., the donation transmittal information does not include any of the conditions defining a sponsored program.
2. A voluntary donation of funds given irrevocably.
3. A voluntary donation of personal property (e.g., cash, securities, books, equipment) provided by a donor without expectation of tangible or economic (except tax) benefit.
4. The transfer of property with no implied responsibility on the part of KSU or the foundation to provide the donor a product, service, technical or scientific report, intellectual property rights, or any other exchanges.
5. Donations of real estate.
6. Funds received directly by a faculty member (e.g., summer fellowships or travel grants).
7. A project conducted as an external professional activity for pay.
8. Honoraria -- funds given directly to a faculty member by agreement not requiring administrative endorsement.
9. Testing and service agreements processed through re-charge centers having an established fee for service.
10. Teaching and professional services provided by university personnel to the public at large on a fee-for-service basis which do not meet any conditions for a sponsored program.
11. Non-technical services to external organizations (e.g., lodging and food service to groups on campus; meeting facilities; sporting events).
12. Fellowships and/or scholarships without a service component or other restrictions.

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  COST SHARING

1. Q - What is cost sharing?

2. Q - How is cost sharing accomplished?

3. Q - Why does the University need to track cost sharing?

4. Q - What types of expenditures may be cost shared?

5. Q - What types of expenditures may not be cost shared?

6. Q - What is the difference between "mandatory" and "voluntary" cost sharing?

7. Q - Can you provide some examples of language in a proposal that would or would not be considered cost sharing for accounting and reporting purposes?

8. Q - What should happen if the award is cut?

9. Q - Are other sponsored funds used on a project considered cost sharing? If so, is a form required?

10. Q - How should in-kind contributions be shown?



1. Q - What is cost sharing?

A - Cost sharing is defined as project costs not borne by the sponsor.

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2. Q - How is cost sharing accomplished?

A - Cost sharing is accomplished through: Project costs funded by the University (faculty salaries, fringe, travel, supplies, etc.) Project costs funded from other sponsored agreements In-kind contributions donated by third parties (equipment, supplies, etc.)

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3. Q - Why does the University need to track cost sharing?

A - Federal regulations require full accountability for costs committed in the fulfillment of sponsored programs. New Cost Accounting Standards require that costs proposed on a sponsored application be accumulated and reported on completely and accurately. The University's existing accounting system has no way to track costs funded through University fund used as cost sharing in support of sponsored projects. If a sponsor requires financial and/or narrative reports on total project costs (including other sponsored agreements directly related to the project), it is the responsibility of the PI and department to monitor, track, and assist the Office of Grants and Contracts with the reporting requirements.

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4. Q - What types of expenditures may be cost shared?

A - Cost sharing may consist of direct expenses such as faculty effort (and thereby related salaries and fringes), supplies, equipment, and travel. When direct costs are cost shared, the indirect costs associated with those costs are also cost shared at the appropriate negotiated federal indirect cost rate. Federal funds may not be used to match other federal funds.

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5. Q - What types of expenditures may not be cost shared?

A - Any expense that the University has defined as an indirect cost, such as administrative salaries, office supplies, office or classroom space, and operations and maintenance expenses. Also, salary dollars in excess of regulatory salary caps, such as the NIH $186,600 salary cap (even if the effort expended in the support of the sponsored award exceeds the salary cap) may not be cost shared. Unallowable costs as defined in Section J of OMB Circular A-21 may not be cost shared.

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6. Q - What is the difference between "mandatory" and "voluntary" cost sharing?

A - Mandatory cost sharing is required by the sponsor as a condition of the award. Ordinarily this requirement will be indicated in the program announcement. Voluntary cost sharing is not required by the sponsor but is nevertheless offered in the proposal by the investigator. All cost sharing, whether mandatory or voluntary, must be tracked and accounted for. The university discourages voluntary cost sharing.

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7. Q - Can you provide some examples of language in a proposal that would or would not be considered cost sharing for accounting and reporting purposes?

A - The following statements, anywhere in the proposal, would be considered cost sharing: Dr. X will devote 20% of her time to the project at no cost to the agency. The department will purchase a data frabulator (cost $15,000) for exclusive use in support of Dr. X's project. The following statements would not be considered cost sharing: Dr. X will be providing expert advice and consultation to the project. Dr. X's laboratory is 800 square feet. She also has access to the departmental data frabulator.

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8. Q - What should happen if the award is cut?

A - If the award is cut so that the scope of work cannot be performed with the available funding it will be up to the Principal Investigator to determine if additional funding is necessary and secure such guarantees of support from the department or institution.

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9. Q - Are other sponsored funds used on a project considered cost sharing? If so, is a form required?

A - Any cost of the project not borne by the sponsor is cost sharing. Our system already allows us to identify and account for cost sharing accomplished through other sponsored funds. It remains the responsibility of the individual Principal Investigator and department to ensure that other sponsored funds used as cost sharing on sponsored projects are: allowable, not offered as cost sharing for more than one project, verifiable through auditable documentation, and accumulated at the end of the project and reported to the Office of Grants and Contracts for the completion of reports to sponsors.

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10. Q - How should in-kind contributions be shown?

A - Donated or in-kind contributions should be described in the same level of detail as shown in the proposal budget. An attempt should be made to accurately estimate the value of the in-kind services at the time they are offered in the proposal.

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