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Award Management - Cost Sharing

Cost sharing is the portion of the cost of conducing a research project or program that is not funded by the sponsoring agency and is therefore paid for by the University. Cost sharing occurs when either the sponsoring agency requires the University to fund part of the costs of the project (Mandatory Cost Sharing), or the University voluntarily commits cost sharing in the proposal (Voluntary Committed Cost Sharing), Once cost sharing is committed in the proposal and an award has been issued, or the sponsoring agency mandates cost sharing in an issued award, it is important to document the fulfillment of the University’s responsibility for cost sharing, and to maintain compliance with governmental and other regulations.

Cost shared effort:

Per University policy, a level of committed effort by all key personnel (including but not limited to the PI) is required for all sponsored projects with few exceptions (training grants, construction grants, equipment grants).  For cost shared effort identified at the time of proposal, a cost sharing budget within IORA is required regardless of the amount of effort committed to the project.

Most NIH K awards require the commitment of a mandatory level of effort by the PI and also include a mandated salary cap unique to each NIH institute.  When the IORA Funding Proposal is prepared, if the PI’s salary, commensurate with the mandated effort, exceeds the NIH institute specific salary cap, then an IORA cost sharing budget is required.

This procedure must also be followed when preparing proposals to sponsors that mandate cost sharing/matching or have similar requirements.

An IORA cost sharing budget cannot be completed for cost sharing identified after the Funding Proposal has been finalized.  Cost shared effort not captured in an IORA cost sharing budget requires the completion of a cost sharing form (Form 150). Effort not charged to the project during a no cost extension also requires completion of a Cost Sharing form (Form 150).

For Funding Proposals that require mandatory cost sharing for budget items other than effort, an IORA cost sharing budget cannot be completed.  In these scenarios, a Cost Sharing Form (Form 150)is required at the time of proposal.

Cost sharing commitment forms should be reviewed for revision on an annual basis at the time of funding renewal. If necessary, a revised cost sharing commitment form must be submitted to ORPA prior to the release of the internal NOA for the new year of funding.