Perry,

At UAH we document university matching costs to the same level as agency
invoiced costs. For instance, if a department is providing 10% of a
researcher's salary as matching, a cost sharing account is established (a
unique set of account numbers has been set aside for cost sharing accounts)
and the salary and fringe benefit funds are moved from the departmental
account to the cost sharing account and the individual's payroll action
charges 10% to the cost sharing account. Same for travel, supplies,
equipment purchases, etc. By having it's own distinct account number,
(which is linked in the accounting system to the award account) all of the
"documentation" is provided as part of the normal accounting/purchasing
processes. These records are maintained for the same period as the
contract/grant records after close out. Also, transactions on these cost
sharing accounts must be internally approved to the same level as the
corresponding agency funded account transactions. We do this because the
cost sharing commitment becomes part of our contractual obligation and
should be treated with the same degree of over-sight for documentation &
record retention.

I would be happy to provide other information (cost sharing policy, etc.)
off line if you wish.

Val Seaquist
Research Administration
The University of Alabama in Huntsville

-----Original Message-----
From: Research Administration List [mailto:xxxxxx@HRINET.ORG]On Behalf
Of Chaffin, Perry N
Sent: Tuesday, March 26, 2002 12:13 PM
To: xxxxxx@HRINET.ORG
Subject: Re: [RESADM-L] Matching Documentation

I tried to post this yesterday, but nothing came through.  Here goes again!
 Perry

-----Original Message-----
From: Chaffin, Perry N
Sent: Monday, March 25, 2002 9:13 AM
To: 'Research Administration Discussion List'
Subject: Matching Documentation

A question has arisn at our institution concerning the need for detailed
documentation for all matching expenditures.  This documentation is said to
include all invoices, payroll registers, etc.
Does anyone know of the need to keep all of this detailed documentation on
file for all matching expenditures?  What policies do you have to cover this
situation?

Perry N. Chaffin, CPA
Interim Controller
Marshall University Research Corporation
phone: 304-696-7118
fax:  304-697-2770
xxxxxx@marshall.edu

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