Effort certification is the mechanism used to verify that salaries and wages charged to each sponsored agreement are reasonable in relation to the actual work performed.

Cost sharing is the portion of project costs not reimbursed by the sponsor and may be in the form of cash or in-kind contributions. In a proposal, cost sharing may be offered in response to a requirement from the sponsor (i.e., “mandatory cost sharing”) or may be offered voluntarily (i.e., “voluntary cost sharing”).  Cost sharing is most commonly required under federally-sourced grants.

A cost transfer moves costs from one account to another to correct an error, reimburse service center or departmental costs, or for other reasons associated with a department’s regular financial operations; it may not be used as a means for managing project funds (e.g., spending down an award that is expiring).