Budget Development

6.6 Cost Share Management

Once approved, cost-sharing commitments must be tracked and documented to demonstrate institutional compliance.

The most common method for managing committed cost sharing is the creation of a companion ("matching") project, which enables tracking of shared expenses within the University's accounting system. 

Deans, department chairs, and/or Principal Investigators are responsible for providing source chartfields for approved cash cost sharing as documented in eProposal. Cost-sharing commitment involving central administration requires approved chartfields prior to award setup. Sponsored project accounts will not be established until all cost-sharing sources and approval are in place.

Important Note:
Proposals requesting no salary support for the PI or senior personnel generally imply cost sharing. This implied effort represents a cash cost share commitment, and the PI must identify a funding source at the time of award to support the committed effort. 

Grants and Contracts Accounting may approve alternative tracking methods when chartfields are not the most appropriate mechanism for managing cost-sharing commitments.

Mandatory, voluntary committed, and in-kind cost sharing must be administered and documented consistently in accordance with sponsor and University requirements. Allowable forms of cost sharing may include salary and fringe benefits, materials and supplies, or other allowable costs supported by appropriate institutional funding sources. 

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1. Cost Accounting Standards
   1. Reasonable
   2. Allocable
   3. Consistent
   4. Allowable
2. Major Budget Categories
   1. Direct Costs
      1. Personnel Costs
      2. Fringe Benefits
      3. Consultants
      4. Equipment
      5. Materials & Supplies
      6. Travel
      7. Other Direct Costs
      8. Subcontracts/Sub-Awards
      9. Patient Care Costs
      10. Participant Support
3. Indirect Costs/Facilities and Administrative Costs (F&A)
   1. Facilities & Administration (F&A)
      1. F&A Cost Calculations
      2. Waivers
      3. F&A Activity Types
   2. Interdepartmental/Inter-collegial F&A Distribution Agreement
4. Budget Justification
5. Cost Sharing & Approval Requirements
6. Cost Share Management