Cost Sharing

Policies and Procedures for Cost Sharing on Sponsored Programs effective 1/3/00

Non-State Cost Sharing Tansfer JEs - effective 7/1/06 (Revised Attachment 6)

Cost sharing is defined as project costs, which are not borne by the primary sponsor of a project. The shared costs may come from another sponsor of the same project or they may come fromUniversity sources with appropriate approvals. However, federal funds cannot be used as cost sharing on another federal project.

Funding agencies base their awards on the proposals submitted. They expect recipients to share in the cost of a project as outlined in the proposal. When a project director proposes that a portion of project costs will be cost shared, the project director is responsible for locating the additional funds required and for providing after-the-fact documentation to the DGCA.

If University funds are used for this purpose, the project director must charge the cost shared expenditures to special established cost sharing accounts. Cost sharing expenditures should be charged at the same percentage rate has the primary funds. Some agencies require quarterly cost sharing reports. Shared costs must adhere to the same terms and conditions as the original award. Payment of unallowable costs does not constitute cost sharing.

Failure to provide required documentation can result in partial or complete loss of approved funding for a project and disallowance of otherwise allowable costs. Certification by the project director will be required to document all cost sharing on a timely basis.

Buget Transfer Form
Cost Sharing Salary Reallocation Form

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Last updated: 03/20/2009

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