Cost Sharing

Cost sharing refers to the portion of sponsored project costs that are not covered by the sponsor but are instead funded by the institution. Sponsors may sometimes require cost sharing as a condition of the award. Additionally, cost sharing can occur when the institution allocates funds beyond what has been awarded by the sponsor to support a specific grant or contract.

Every dollar committed to cost sharing means the institution forfeits the recovery of direct costs and the associated Facilities and Administrative (F&A) costs, which are crucial for supporting LLU research. Therefore, cost sharing or matching/in-kind contributions (terms used interchangeably) should only be considered when mandated by the sponsor.

Cost sharing expenses must adhere to institutional and federal policies concerning allowability, allocability, reasonableness, and consistency. Any cost sharing commitments must be included in the proposed budget and justification. Unless specifically authorized by the sponsor, cost sharing will be governed by the same policies as other costs under the approved budget.

Cost sharing contributions are subject to audit. The Principal Investigator (PI) and/or department administrator are responsible for tracking these contributions and may need to provide auditors with documentation showing that the cost sharing contributions were made as reported to the sponsor. Effort contributed by project personnel should be recorded and certified on a Personnel Activity Report (PAR).

Spending Funds

The institution must adhere to specific administrative and documentation standards for sponsored projects. All faculty and staff involved in initiating, preparing, completing, or approving sponsored financial transactions are required to comply with these standards. Justifications and documentation for financial transactions should address the following questions:

  1. WHY is the transaction being completed, and how does it relate to the affected project or account (if the connection is unclear)?
  2. WHAT is the purpose of the transaction?
  3. WHO Who initiated the transaction, and who are the individuals or units impacted?
  4. WHERE and when did (or will) the activity occur?

The justification should not merely repeat information from the account string or re-state the account code. Instead, it should provide additional context. The transaction justification, along with any required supporting documentation (such as receipts, invoices, or payment confirmations), should be clear enough to explain the transaction to someone reviewing it at a later date, including auditors.

Create Purchase Orders

A Request for Sponsored Project Access form should be submitted to authorize other personnel to submit purchase orders in LLIFT.

The LLIFT system (Loma Linda Integrated Financial Transformation) will streamline finance and supply chain processes and integrate LLUH entities utilizing one unified technology platform. LLIFT will transform the way we work together and improve LLUH business practices.


LLIFT Overview

https://one.lluh.org/vip/Departments/LLUSS-Departments/unified-administrative-systems/LLIFT/overview

LLIFT Training

https://one.lluh.org/vip/Departments/LLUSS-Departments/unified-administrative-systems/LLIFT/Training

PPM Project Requisition User Guide
 

Getting Reimbursed through Concur

For an employee to get reimbursed for out-of-pocket or operating expenses you will need to create an expense report through Concur. Once the expense report is approved, you will be reimbursed via AHC or by check, depending on your preferences in Concur.

Concur can be accessed using the link https://www.concursolutions.com/nui/signin;
 

Completing Labor Forms

LLEAD HCM Cloud is a complete human resources and payroll application suite. It is designed to provide a comprehensive view of all employees, align HR processes, and manage compliance through a single application. Key functions include human resources, talent management, benefits, compensation, recruiting, on-boarding, payroll, and employee self-service.

LLEAD contains information about the employee's home department. However, action forms are required to allocate the employee's effort across various projects and departments.

Action Forms must be entered by the Principal Investigator (PI) or department to allocate LLU personnel effort to a project. These forms are also necessary when a project concludes or when changes, such as adjustments to the percentage of effort, need to be made.

https://liquidoffice.llumc.edu/lfserver/HR_Action_Form_Connect
 

Post Award Reviews Expenditure Requests

Before approving expenditures on sponsored projects, Post Award reviews the request for the following:

  1. Is the cost “Allowable”? CFR 75.403
    Almost all funding agencies or sponsors put restrictions on what can and cannot be purchased with grant funds. These vary from grant to grant and there are significant differences between requirements of federal and non-federal sponsors. A PI must be able to demonstrate that charges can be directly tied to the unique needs of the project.
  2. Is the cost “Reasonable”? CFR 75.404
    A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost.
  3. Is the cost “Allocable”? CFR 75.405
    Costs that actually benefit the grant and/or contract to which they are being charged. Costs for goods or services involved are chargeable or assignable in accordance with the relative benefits received by the projects.
  4. Is the cost within the project period?
  5. Has the PI approved or do we have a SPA form for the requestor?

Other Online Tools