Updated cost share G/L accounts in SAP

While there are no functional changes for the grant management community, we wanted to call attention to two changes in the general ledger (G/L) account structure related to cost sharing on sponsored projects (WBSEs) in SAP.

We have updated the names for 808100 ("Cost Share: Other Costs without F&A") and for 808200 ("Cost Share: Other Costs with F&A") to more accurately describe their intended use. They had previously only referenced "Capital Equipment" and "Other" in their names, leading to some uncertainty on correct G/L account usage for cost share journal entries. These new names provide greater clarity as they reinforce the scope of types of costs that should be included within each one. Whether the original cost posted to the sponsored project was subject to F&A dictates whether to use 808100 or 808200; for a typical research grant, for example, lab supplies allocated to 64500 earn F&A and would be cost shared with 808200, while you would use 808100 to cost share equipment procured on 665000. Please refer to Section IV of GAP 200.140 Cost Sharing on Sponsored Projects for additional guidance.

We have also created two related cost share G/L accounts, 808101 and 808201, to support our processes around advance payments to international subrecipients. These new accounts are for central Finance use only, as they are restricted to the management of subawards with an approved schedule of advance payments. These new G/L accounts will be used for cost share entries moving forward, but there will be a transition time during which existing cost shared advance payments on 808100/808200 are reconciled and reversed as subrecipient partners provide required documentation.

From Office of Post Award Administration (OPAA)