Here's an example of how it can work. Grant Expense Account A is funded by Grant Revenue Account A, which is funded by the sponsor. Grant Expense Account A has a sub-account for cost-sharing, which is currently unfunded. Tuition Account A is funded by the class taught by the grant funded by the sponsor. Tuition Account A now funds the sub-account for cost-sharing affiliated with Grant Expense Account A. Grant Expense Account A is now partially funded by the sponsor and partially funded by the institution. All of this assumes the sponsor isn't considering the tuition generated by the account as grant related income. As for paying the faculty to teach summer courses from the tuition generated from the sponsor related courses, I'm assuming that salary would be charged to the sub-account associated with Grant Expense Account A. Otherwise, capturing the effort on the project correctly and getting the appropriate amount of expenses on the account could be tricky. Jason -----Original Message----- From: Research Administration List [mailto:xxxxxx@hrinet.org] On Behalf Of Sarah Dumais Sent: Tuesday, May 18, 2010 10:23 AM To: xxxxxx@hrinet.org Subject: Re: [RESADM-L] Tuition/Cost Share Question I don't think you can do this. How would it be justified? Are you going to declare tuition received on one grant to cover salary on another? Doesn't sound reasonable to me. Does your institution allow funds received for tuition to be earmarked to pay salaries? How does this work? Even if it's salary on one grant used as cost share on another, then how will you allocate effort? Sooner or later the funds will have to come from the institution, no? What am I missing here? Sarah B. Dumais Research Grant/Contract Specialist 732.932.0150 x2107 848.218.1834 (mobile) 732.932.0162 fax xxxxxx@grants.rutgers.edu www.orsp.rutgers.edu -----Original Message----- From: Research Administration List [mailto:xxxxxx@hrinet.org] On Behalf Of Bonnie Kwit Sent: Tuesday, May 18, 2010 11:01 AM To: xxxxxx@hrinet.org Subject: Re: [RESADM-L] Tuition/Cost Share Question Are you kidding? She can use that for cost share? Bonnie Kwit Grant and Contract Officer Oakland University 505 Wilson Hall Rochester, MI 48308 (248) 370-4116 xxxxxx@oakland.edu -----Original Message----- From: Research Administration List [mailto:xxxxxx@hrinet.org] On Behalf Of TED MORDHORST Sent: Tuesday, May 18, 2010 10:52 AM To: xxxxxx@hrinet.org Subject: Re: [RESADM-L] Tuition/Cost Share Question Yes, that is correct. Ted -----Original Message----- From: Research Administration List [mailto:xxxxxx@hrinet.org] On Behalf Of Beryline Temples Sent: Tuesday, May 18, 2010 7:39 AM To: xxxxxx@hrinet.org Subject: Re: [RESADM-L] Tuition/Cost Share Question Thanks for your reply Ted, So once the funding agency pays the university the tuition for the students, then those funds are not federal anymore and can be spent for anything including to meet a cash match on a federal grant? Beryline >>> TED MORDHORST <xxxxxx@U.WASHINGTON.EDU> 5/17/2010 4:15 PM >>> If I understand your question correctly I would say Yes but I would not say that tuition is paying the faculty salary. It would be like using your recovered indirect cost funds to pay for the faculty salary. Once tuition is paid to the university from any source it generally goes into operating funds to pay for the operation of the institution. At that point it has lost its federal connection and is considered institutional funds. Ted Ted Mordhorst Assistant Director, Post Award Financial Compliance University of Washington Research Accounting and Analysis 3917 University Way N.E. Box 351122 Seattle, Wa 98105-6692 Ph 206-616-8678, FAX 206-543-0764 email xxxxxx@uw.edu Office Hours Monday - Thursday 6AM to 5PM -----Original Message----- From: Research Administration List [mailto:xxxxxx@hrinet.org] On Behalf Of Beryline Temples Sent: Monday, May 17, 2010 7:13 AM To: xxxxxx@hrinet.org Subject: [RESADM-L] Tuition/Cost Share Question We need some guidance... We have a federal training grant that is paying the tuition for participants to take a summer graduate level course. Once the tuition is paid to the university from grant funds, are the funds considered state/university funds at that point? We have been asked if we can turn around and pay the PI's summer salary from those tuition dollars to meet part of our large cost share. We're seeming to have a difference of opinion on this question.... You're input would be so helpful to us. Thanks, Beryline _________________________ Beryline Temples Sponsored Programs Administrator Sponsored Programs Office University of Central Arkansas 201 Donaghey Avenue Torreyson Library 324 Conway, AR 72035-0001 phone: (501) 450-3451 fax: (501) 450-5339 xxxxxx@uca.edu http://www.uca.edu/sponsoredprograms/ ( http://spo.uca.edu ) ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ====================================================================== ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ====================================================================== ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ====================================================================== ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ====================================================================== ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ====================================================================== ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ====================================================================== ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ======================================================================