Cost Sharing
This page explains Harvard’s policies and procedures for cost sharing on sponsored research projects, including definitions, proposal and award-stage requirements, and approval processes. It provides guidance on minimizing commitments, ensuring compliance with sponsor rules, and managing cost share tracking throughout the life of an award.
Cost Sharing Definition
Cost Sharing occurs when a proposal commits:
- a portion of the PI’s academic-year effort not paid by the grant or
- other direct costs covered by university funds, sponsored funds, subrecipients, or in-kind resources
General Guidance for Cost-Sharing
Harvard strongly discourages cost-sharing commitments unless required by the sponsor. Sponsors typically specify costs sharing requirements in their program announcements or solicitations.
For guidance on describing unpaid effort without creating cost sharing commitment, refer to Personnel: Faculty Effort .
When a program requires cost sharing and caps indirect costs below Harvard's full federal rate, we may be able to count the "foregone" indirect costs (the difference between the sponsor's maximum rate and the full federal rate) toward our cost sharing commitment, with FORA and sponsor approval.
Remember that federal funds from one source cannot be used to meet cost sharing requirements on another federal award.
Cost Sharing Process at the Proposal Stage
When including mandatory or voluntary cost sharing in your proposal:
- Select “Yes” when GMAS asks “Does this request include any cost sharing?”
- Detail all commitments on the GMAS cost sharing form and submit them with your initial proposal for review and approval.
- Add the appropriate required signatures for FAS proposals that include mandatory and voluntary cost sharing commitments, as outlined in Table 1.
Table 1 - Signature Requirements at Proposal Stage
| Signatory | Required? | Signature confirms: | Additional Information | |
|---|---|---|---|---|
Principal Investigator | Yes | All mandatory & voluntary cost sharing | ||
Department Approver | Yes | Department’s commitment to the cost sharing | Role may include Department Approver, Department Chair, Laboratory Director, etc. In FAS, at least one departmental signature is required on all proposals in addition to the PI’s signature. Departments/local managing units should follow their own internal GMAS signature processes | |
FORA Dean/Designee Signatory | Yes | Cost sharing is compliant and minimized | ||
Cost Sharing Signatory | Yes, if unit uses this role | Only the cost‑sharing portion of the application | GMAS offers Departments an optional “Cost Sharing Signatory” role for people who don’t routinely sign proposals but must approve every cost-sharing commitment. If the Department Approver covers this duty, a separate signatory may not be needed. | |
Interfaculty Involvement Principal Investigator | Yes, if applicable | Cost sharing for their share of the project | Project roles for an IFI PI may include Co- PI, Co-Investigator, or PD/PI Add IFI PI to both the IFI section and Research Team in GMAS. | |
IFI Department Administrator | Yes, if applicable | IFI department’s cost sharing | Each participating dept/unit must sign |
After receiving a grant with cost sharing, we must track all cost sharing amounts and effort commitments in a separate companion account. All cost shared effort requires certification, and any changes must follow sponsor policy. For additional information see, Cost Sharing Companion Accounts and Effort Reporting.
Additional Resources
University-wide Cost Sharing Policy and Procedure Documentation:
GMAS Cost Sharing Roadshow Demo and Job Aids for Departmental Administrators: