# Cost Sharing ## expand\_more 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](https://osp.finance.harvard.edu/cost-sharing-policy) 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 ](/personnel-and-fringe-benefits "Personnel and Fringe Benefits"). 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: 1. Select “Yes” when GMAS asks “Does this request include any cost sharing?” 2. Detail all commitments on the [GMAS cost sharing form](https://gmas.fss.harvard.edu/completing-cost-sharing-request) and submit them with your initial proposal for review and approval. 3. 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 SortSignatoryRequired?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 ## Cost Sharing Process at the Award Stage If the sponsor requests budget revisions at award set-up or if there any changes to the proposed cost share during the award life cycle: 1. Submit a [GMAS cost sharing request](https://gmas.fss.harvard.edu/completing-cost-sharing-request)[ ](https://gmas.fss.harvard.edu/files/gmas/files/completing_a_cost_sharing_request.pdf)to update the commitment accordingly if required per the OSP [Harvard University Cost Sharing Procedure Guide.](https://osp.finance.harvard.edu/sites/g/files/omnuum12866/files/2025-09/cost_sharing_procedure_guide_april_2020.pdf) 2. Add the appropriate required signatures for FAS proposals that modify mandatory and voluntary cost sharing commitments, as outlined in Table 2. ### Table 2 - Signature Requirements at Award Stage SortSignatoryRequired for:Signature confirms Principal Investigator All changes All mandatory & voluntary cost sharing changes Department Approver / Cost Sharing Signatory All changes except: Change from one University fund to another University fund; Change to budget line items (no change to total) Department’s acceptance of cost-sharing changes FORA Dean/Designee Signatory All changes except: Change from one University fund to another University fund; Change to budget line items (no change to total); Change from one sub-recipient to another; Change of In-Kind source and/or description Cost sharing is compliant & minimized Interfaculty Involvement Principal Investigator (if applicable) Changes affecting the IFI cost share IFI cost-sharing share Interfaculty Involvement Department Administrator (if applicable) Changes affecting the IFI cost share IFI department’s cost sharing 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](https://osp.finance.harvard.edu/companion-account) and [Effort Reporting](/effort-reporting "Effort Reporting"). ## Additional Resources **University-wide Cost Sharing Policy and Procedure Documentation:** - [Harvard University Cost Sharing Policy](https://osp.finance.harvard.edu/cost-sharing-policy) - [Harvard University Cost Sharing Procedure Guide](https://osp.finance.harvard.edu/sites/g/files/omnuum11801/files/2025-06/cost_sharing_procedure_guide_april_2020.pdf) **GMAS Cost Sharing Roadshow Demo and Job Aids for Departmental Administrators:** - [GMAS Roadshow: Cost Sharing](https://harvard.zoom.us/rec/share/-tEpBJ-t8EdJZ6vh2mCEV58tGtnAX6a82nIf_PdYmkznkGWdQUSD9VW9ToiUsRUb?startTime=1585167927000) - [Completing the GMAS Cost Sharing Form - Initial or Competing Renewal](https://gmas.fss.harvard.edu/completing-cost-sharing-form-proposal) - [Completing a GMAS Cost Sharing Request](https://gmas.fss.harvard.edu/completing-cost-sharing-request) - [Reviewing Cost Sharing - Department Administrator](https://gmas.fss.harvard.edu/reviewing-cost-sharing-department-administrator) ## Need Assistance? If you have general questions about offering cost sharing in a proposal or making modifications to cost sharing commitments during the life of an award, please contact your FORA Pre-Award representative: [### Jimmy Matejek-Morris ](/people/jimmy-matejek-morris) Assistant Director of Pre-Award Services [### Katherine Zuccala ](/people/katherine-zuccala) Senior Sponsored Research Officer