It could result in a significant effort change to an existing grant(s).
Example: PI receives a new grant and determines that effort will be reduced on an existing grant (from 20% to 15%). This is a 5 percentage point decrease (20%-15%) but represents a 25% reduction in effort [(20%-15%)/20%]. The Pre-Award office must be notified of any reduction in effort of > 25% so that it can report and request approval from a federal sponsor.
“Key” personnel must commit some effort on the grant proposal.
Summary: The Pre-Award Office must seek approval from federal sponsor if reduction in effort is >25%.
Cost Sharing is that portion of a sponsored project paid for by:
Other non-federal funds (if the project is federally sponsored)
No commitment for cost sharing may be made without the approval of your pre-award office.
Committed Cost Sharing
Committed cost sharing represents effort specifically pledged in a budget but with no funding from the grant. This effort MUST be coded as cost sharing and would count against 100% total effort. Committed cost sharing is binding and must be captured in the effort reporting and accounting systems.
Example: A PI commits 5% cost sharing effort in an NIH budget. The PI must give 5% effort and this must be indicated on the annual effort report.
Voluntary Uncommitted Cost Sharing
Donated time that is above that agreed to as part of the budget. This is not a binding commitment. This is a change to the way this has been done in the past and is the result of a clarification from the federal government. This effort should not be booked as cost sharing and should not count against 100% total effort.
Summary: Cost sharing MUST be recorded in the effort reporting and accounting systems if it is specifically committed in the budget/award OR if salary amounts are in excess of the NIH salary cap.