Cost-sharing commitments are generally discouraged in proposals unless they are required by the sponsor. If a proposal commits a quantified portion of a PI’s academic year effort or lists other direct costs that will be paid for by University or sponsored funds, this constitutes a commitment by the University to cost share (see Personnel for ways to describe unpaid effort in a proposal without implying cost sharing).
Cost sharing requirements are typically specified by the sponsor in the program announcement or solicitation. If cost sharing is required by the sponsor and included in the proposal, the GMAS request must indicate that cost sharing is included. All cost sharing commitments must be detailed on a cost sharing form and submitted with the proposal. If a revised budget is requested, the cost share commitment must be reduced proportionately.
Should a program announcement require cost sharing and cap indirect costs at a rate below the full federal rate, a proposal may be able to use “foregone” indirect costs (i.e., the difference between the sponsor’s maximum allowed indirect cost rate and the full federal rate) toward any cost sharing commitment, with RAS and sponsor approval.
Note that on any federal award, federal funds from a different source cannot be used to meet the cost sharing requirement.
Once a grant is awarded, actual cost sharing amounts and effort commitments must be tracked separately using a companion account. Cost shared effort must also be certified, and changes in effort must comply with sponsor policy. See also Research Finances, Cost Sharing and Effort Reporting.
See also the University Cost Sharing Policy.