Item

Allowable

Valuation

Documentation

Cash Contributions

Contributed by auxiliary organizations, and/or non-federal third parties during the period of performance.

Copy of check and supporting documentation from third party.

Equipment

Purchased, or donated, specifically for and used only on the proposed project (existing inventory of equipment used as cost share is not encouraged as the calculation of its cost share value is complicated by depreciation and proration of use).

Actual cost

Copies of purchase orders and invoices.

F&A / Indirect Costs Unrecovered

If approved by the Foundation Executive Director, according to Cost Share Policy IV.A.

The difference between our negotiated F&A rate and the maximum F&A rate permitted by the sponsor.

Documented on the Sponsored Projects Approval Form.

Personnel Services

Faculty

Compensated time and proportional benefits.

Valued at CSUSM rate of pay and benefits.

Written administrative approval for % assignment and benefits; faculty workload records per semester.

Staff

Compensated time and proportional benefits.

Valued at CSUSM rate of pay and benefits.

Written administrative approval for % assignment and benefits; monthly time and effort reporting.

Students

Compensated time.

Valued at rate of pay appropriate for the assignment.

Time sheets for % assignment submitted monthly.

Third Party

Paid time.

Valued at rate of pay.

Time and pay records submitted monthly.

Volunteers (CSUSM employees; third party volunteers)

May be cost shared if the service is an integral part of the project; proportional fringe benefits may be included.

Rates shall be consistent with those paid for similar work in the recipient's or third party organization, or consistent with those paid for similar work in the labor market.

Time and effort reporting submitted monthly.

Space Rental

Off-site space not provided by the University or Foundation.

% of space used for project.

Comparison cases.

Supplies

• Expendable equipment

• Consumable lab supplies

• Curricular materials

• Software

Project specific purchases.

Actual costs, or % of cost appropriate to period of use.

Copies of purchase orders and invoices.

Office supplies, postage, phone and copying costs

Not recommended due to documentation burden.

Actual cost.

Extensive documentation of actual expenses required.

Travel

Includes mileage.

Actual costs.

Copies of travel expenses claims.