Cost Sharing

Introduction

Cost sharing represents the portion of allowable, allocable, and reasonable [direct and indirect] costs of a sponsored project not paid for by the sponsor and are instead borne by the institution or third party. This topic guides you through proposing, accounting for, monitoring, and closing a cost sharing commitment. The definition, details, and procedures are outlined in RPH 15.3 Cost Sharing. 

Monitor Review and Certify the Cost Sharing PTA

Principal Investigators and their departmental or research administrators are responsible for monitoring the activity in their cost-sharing PTAs in the same manner as sponsored projects. Review and certification requirements applicable to sponsored project PTAs apply to cost-sharing PTAs. 

Ensure: 

• the charges are allowable, allocable, and reasonable (see RPH 15.3 expenses eligible or not for cost sharing)
• the cost sharing commitments are actually charged to the cost sharing PTA 
• if the programmatic needs change, possibly reducing the total costs of the project, the Office of Sponsored Research or the 

Research Management Group should be contacted to determine how to handle the change and whether to contact the sponsor to determine the effect of the change on the cost sharing commitment. 

Close the Cost Sharing PTA

OSR will review the cost-sharing PTA to ensure the commitment was met at closeout.

Cost Sharing Checklist

Use the following checklist to guide you through the cost sharing process.