IFR transactions should be initiated within the first month that effort is being devoted to a research project and in no case should they be processed beyond the current semester. The effort certification process is run on a semester basis three times a year and is fed by the IFR trans-actions. Retroactivity that extends prior to the current semester causes conflicts with effort certification and cannot be accepted. Cost Sharing Cost sharing or matching commitments can originate as a result of a sponsor requirement or from an offer of cost sharing made in a grant proposal even when there is no specific sponsor requirement. In either case appropriate documentation must be maintained so Grants Management is able to certify to the sponsor that the cost sharing obligation has been met.
Documentation can take on many forms depending on the nature of the cost sharing.
A properly certified PAR form is the only acceptable means of documenting cost sharing for personnel effort. To be acceptable, cost shared expenses must be incurred during the project award period. Cash Advances Cash advances are available to project directors under certain conditions to aid in the conduct of their grant activities. Advances can be used for field trip expenses, human subject payments and the purchase of materials and supplies. To be eligible for these funds PDs must take personal responsibility for their use in accord-ance with sponsor guidelines.