A person working on a project as a volunteer can be claimed by the institution as in-kind
matching.  If the person is receiving a salary/wage for work performed on the project,
but those expenditures are not being charged to the sponsor, you have cost sharing (much
easier for accounting to document)..

In-kind donated effort must be documented in a similar fashion as regular hourly
employees.  That is by time cards, or similar, signed by a supervisor.  The value placed
on that effort is determined by the function that person is performing and the area's
going rate per hour for that activity, not the individual's salary.  You can't claim Bill
Gates' hourly rate if he were to donate time as a tour guide in an art exhibit.  In the
event the person is providing gratis a professional service (medical exams, for example),
then you can use their usual and customary costs for an exam.  Documentation of each
individual seen, or service rendered, must be kept.  In each example, the valuation must
be documented.

Greg

Shannon Fisher wrote:

> You mean they are not getting paid at all, but are working on the
> project? Or they are getting paid but have voluntary cost sharing to
> be reported? If it is the latter, then again, you can call it in-kind if
> you want, but actual dollars are going out the door for that salary
> and is in the accounting system somewhere and (if it isn't voluntary
> UNcommitted, etc.,etc.) then it is documented through effort
> reporting.  I have found that the term "in-kind" means different
> things to different people.  When I say we don't allow "in-kind"
> contributions, I guess what I am really saying is that if we are going
> to count it as match, it has to be an actual expenditure
> documented within the accounting system.  PI's have been known
> to dream up ideas for contributions that sound good to them, but
> aren't actually anything that can be documented as a cost.
>
> Date sent:              Thu, 8 Nov 2001 16:14:42 -0500
> Send reply to:          Research Administration Discussion List <xxxxxx@hrinet.org>
> From:                   "Wolterman, Ken (WOLTERK)" <xxxxxx@UCMAIL.UC.EDU>
> Subject:                Re: [RESADM-L] In Kind Documentation
> To:                     xxxxxx@HRINET.ORG
>
> What about a faculty member who wants to "volunteer" his summer effort to
> the project?
>
> -----Original Message-----
> From: Shannon Fisher [mailto:xxxxxx@ANDY.LAN.KSU.EDU]
> Sent: Thursday: November 08, 2001 3:01 PM
> To: xxxxxx@HRINET.ORG
> Subject: Re: [RESADM-L] In Kind Documentation
>
> I may not be understanding your question completely,  but here at
> KSU, we don't provide "in-kind" matching on sponsored projects.
> We accept it from third-parties (not often), but if the university is to
> provide matching/cost sharing, it must be documented through the
> accounting system.  In other words, if we incurred a cost related to
> the project, (crayons were bought to use on the project) then $
> were paid out by the university (for crayons), so it is not an "in-
> kind" contribution, and there is a related payment in the accounting
> system somewhere. We require that the "somewhere" be a
> separate account designated for matching. We report the
> expenditures charged to that account to the sponsor as matching.
>
> As I noted, we do have some cases where a third party is providing
> "in-kind" contributions (some other entity is buying the crayons and
> providing them for the project).  A document we use for that at the
> proposal stage is found at
> http://www.ksu.edu/research/proposal.info/.  We modify it (mostly
> remove the word "proposed") and use it to document and report
> actual contributions to the sponsor if the project is actually funded.
>
> Shannon Fisher
> Assistant Controller
> Kansas State University Controller's Office
> Sponsored Projects Accounting
> 785-532-6207
> xxxxxx@ksu.edu
>
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> Shannon Fisher
> Assistant Controller
> Kansas State University Controller's Office
> Sponsored Projects Accounting
> 785-532-6207
> xxxxxx@ksu.edu
>
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>  subscription information and a web-searchable archive, are available
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