Use the Cost Sharing System (CSS) to identify fund sources and transactions used to meet cost-sharing commitments.

You must record all formal cost-sharing commitments in CSS.

Exceptions to CSS: For awards with project dates prior to July 1, 1999, use of CSS is highly encouraged but not mandatory. The Office of Post Award Financial Services (OPAFS) must approve in advance all other exceptions to use of CSS.

The CSS process: Recording a project and related cost-sharing commitments in CSS begins with two steps:

1. The Office of Contract and Grant Administration (OCGA) enters project information into COEUS.
2. OPAFS establishes the related IFIS fund and index numbers.
3. The department enters the cost-sharing budget information. When the cost-sharing fund sources have been identified, the CSS program can generate cost-sharing reports with transactions it retrieves and records that meet the budget criteria. See Cost Sharing: Reporting for more information.

Sources of information: Formal cost sharing is tracked in CSS using information from:

• The Personnel Payroll System (PPS)
• Integrated Financial Information System (IFIS)
• Equipment Acquisition Management System (EAMS)
• Manual entry of other resources

Payroll transactions: Monthly payroll information from the Distribution of Payroll Expense (DOPE) will be compared to CSS budget data to identify matching index numbers, time frames, and UC identification (UCID) numbers. When a match is found, CSS will create a transaction of actual salary and benefit amounts. This information is tied to Payroll DOPE reports for audit purposes.

Non-payroll expenditure transactions: Monthly, the CSS will check IFIS for transactions that meet the cost sharing criteria.

Inventoried equipment: For existing equipment to be cost shared, only the annual depreciation can be used, and only for the term of the agreement. The item also must be flagged in the Equipment Inventory so depreciation is not double counted. Therefore, the system requires a valid UC inventory number.

Other university resources transactions: You can manually enter cost information into CSS when there is no ledger transaction. Example: A UCSD professor emeritus volunteers to work on a project.

Also see FinancialLink.

If you have questions, e-mail the OPAFS award analyst.