SmartKeys will be established with the same Project ID as the original project, with a Fund Code of 2272 for projects with Cost Share. Transactions can hit that SmartKey in the same manner as non-Cost Share SmartKeys. Cost Share SmartKeys must be funded with institutional or discretionary funds. It is recommended that they be funded annually and at close. Charges to Cost Share SmartKeys are subject to the same allowability rules as the project. Only non-salary cost share should be charged to this SmartKey. Salary cost share should be captured and documented in the Effort Reporting System.