If voluntary committed cost share, I would think it should be expended at the same general rate as the sponsored funds and within the same regulatory guidelines.  To save the funds until the end of the grant period for a piece of equipment that is likely not going to benefit the sponsor much  (ie the grant is mostly over) doesn't sound much like cost share.  If it is voluntary UN-committed then do whatever you want within the confines of your institutional policies - I guess.

-----Original Message-----
From: Research Administration List [mailto:xxxxxx@lists.healthresearch.org] On Behalf Of Heather Goulding
Sent: Friday, August 23, 2013 1:00 PM
To: xxxxxx@lists.healthresearch.org
Subject: [RESADM-L] Cost share rollover

We have a voluntary cost-share account in which the administration has committed to making a set annual contribution.

Are we obliged to spend that entire amount annually? Or, are we allowed to rollover any unused funds as long as we spend them before the end of the grant (5 years)? We would like to hold onto the funds as much as possible to spend on a large piece of equipment at the end of the 5 years.

The funds were committed in  a letter from the administration included in the application – not included in the budget.
The funds are specifically designated to cover “any unforeseen expenses” related to the project.

Thanks for any thoughts on this,

Heather Goulding
Program Manager
Integrative Neuroscience
Center of Biomedical Research Excellence (COBRE) Dept of Psychology / University of Nevada, Reno Reno, NV 89557
775-682-8695
xxxxxx@unr.edu
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