It is the policy of the Institution to make a cost sharing commitment only when
required by the sponsor or by the competitive nature of the award. The amount
of cost sharing will only be to the extent necessary to meet the specific requirements
of the award.
Cost sharing or matching is that portion of the project costs not borne by the
sponsoring agency. A cost sharing commitment is any amount of cost sharing
proposed in a budget, budget justification, and proposal or accompanying
document signed by an authorized official.
Costs must be classified and accounted for as cost sharing when any of the
following conditions exist:
- Cost sharing was included in a proposal as
required, and made part of the award.
Costs to be used as cost sharing on Federal Awards must meet all of the
- To show the Institution’s commitment in
support of the proposed project, cost sharing was included in the proposal and
made part of the award.
- Are allowable in accordance with the principles
of the OMB Circulars
- Are related to the project objectives
- Are incurred in the same time frame as the
- Are not included as cost sharing on any other
Federally funded award
- Are not paid for by the Federal Government on
another award or by use of overhead money
Cost sharing for non federal sponsored projects will
be as required by the Sponsor.
Prior to an investigator submitting a proposal that commits the Institution to
cost sharing, s/he must request the required cost sharing from her or his
Department Chair. The Department Chair will either provide funding from the
Department discretionary funds or forward the request to the Director of
Research Office for approval. These requests and approvals must be made in writing
(email), with a copy to the Director of Grant and Contract Services. This will
avoid a delay in the proposal processing.
Accounting for Cost Sharing:
A separate project will be established within the Institution’s accounting
records to collect the research costs which will be claimed by the Institution
as being its contribution as cost sharing.
These records are subject to reporting and audit.
Depending upon the conditions of the Cost Share, there
are two modes for use of cost sharing accounts.
In the first mode, the PI is given the cost share project number and
will charge the cost sharing costs directly to that project number. This is used most often when there are
specific items to be included in the cost share, such as months of support for the
PI or other staff or the purchase of a specific piece of equipment. In the second mode, the PI makes all charges
directly to his/her sponsored project and the cost share portion of those costs
are transferred quarterly to the cost share project. This mode is most often used when the cost
share is a specified percent of the total or when there is unallowable
Last updated: May 4, 2011